IP registration must be carried out according to the actual registration, that is, at the place of residence, but the entrepreneur does not have the right to create subdivisions in other cities. However, the activities of individual entrepreneurs in various subjects of the Russian Federation are not prohibited. How to compare these requirements in real life and not be punished by the state? Let's consider the main differences, based on the taxation system chosen by the IP: STS, UTII, ESHN, OSNO or PSN.
Recall that, according to the Tax Code of the Russian Federation, entrepreneurs who have chosen the USN regime are required to file reports, pay taxes and register a cash register only with a local authority.
The following categories cannot use the USN:
- private lawyers and notaries;
- entrepreneurs who work for the ESHN;
- Individual entrepreneurs who have over 100 employees.
In addition to income restrictions, an important point is the amount of the residual value of fixed assets, if in 2017 it exceeds 150 million rubles, then the entrepreneur loses the right to use the simplified tax system or “simplification”, as it is called in everyday life.
The object of taxation under the STS regime can be “income” and “income minus expenses”. In the first case, the rate is 6%, and in the second - 15%. Regional authorities have the right to reduce the interest rate of the simplified tax system.
Tax registration involves filing USN declarations at the place of residence of the entrepreneur, while there is no need to report in each of the regions in which the business is conducted. If an individual entrepreneur is registered, then only at the place of residence of an individual entrepreneur.
So, can an individual entrepreneur have a separate subdivision? The unequivocal answer is “no”. Switching to the simplified mode does not provide such a right.
Significant differences are possible if you plan to do business on UTII in another region. The difference will be both in reporting and in the transfer of tax payments.
UTII or "imputation" can be replaced by another regime only at the beginning of the year. By the way, an entrepreneur on UTII without employees has the right to reduce the tax by the amount of contributions to the CHI and OPS for himself, but not more than half of the imputed tax.
Entrepreneurs can use the taxation system in the form of UTII not for the entire business, but only for specific types of activities. The main difference between the UTII regime is that it can be used in conjunction with other forms of taxation. For example, to pay taxes on the simplified tax system, and where the activity of an individual entrepreneur is in another region, individuals as an individual entrepreneur can use UTII.
So, an individual entrepreneur will transfer taxes to two instances in different regions:
- According to the "simplification" at the place of registration of the IP.
- From UTII income at the place of activity.
Such taxation may not always be beneficial for an entrepreneur, therefore, before switching to such a “IP - a separate subdivision” scheme, it is worth calculating all the possible advantages and disadvantages. Thus, if an entrepreneur does not carry out activities at the place of registration, then it is necessary to re-apply to the tax office and select a taxation regime.
Such a type of activity as agricultural production also does not give the right to open a separate subdivision for individual entrepreneurs, even if the business is conducted on the ESHN. An individual entrepreneur can carry out activities in any region, make a profit from it, but it is legally impossible and unnecessary to register an IP division with the tax authority of another region.
Only producers of agricultural products have the right to use the ESHN, those involved in the processing of raw materials do not have such a right. Since 2017, companies that provide additional services to farmers have been allowed to switch to UAT: sowing or harvesting, caring for orchard trees.
In order to comply with all the rules, according to the documents for opening an IP, the entrepreneur must submit reports and fulfill payment obligations in favor of the tax office at the place of residence.
Do not forget the list of actions for the transition to ESHN:
- Up to 30 days to notify the state of the desire to switch to the ESHN.
- Submit a transfer notice to the tax authorities.
Doing business in other cities or regions does not exempt an entrepreneur who pays taxes under the UAT system from prioritizing profits from agricultural activities. As before, this regime provides for the receipt of 70% of income from core activities.
Thus, the presence of an IP division in another city does not require official registration, but in fact such activities are not prohibited.
It is important to make regular payments at the place of registration of the IP, and record activities in various cities and regions in the form of additional income and expenses. Roughly speaking, re-registration of IP not at the place of registration is not required.
When carrying out patent activities, as you know, an individual entrepreneur is obliged to register with the tax authority and pay for obtaining a patent. The law states that such a document provides the right to work in the region of its issue.
So, when opening an office in another subject of the Russian Federation, it is necessary to register at the place of business. What does it mean? For an entrepreneur who decides to provide services in other regions, registration of an individual entrepreneur at the place of business is mandatory, as well as obtaining a new patent. However, their number is not limited.
With innovations for patent holders in 2019, many are thinking about the cost of an online cash register. In online stores, the most expensive devices are offered with OFD, a fiscal drive for 3 years and an installation service for almost 30 thousand rubles.
The patent system of taxation in 2019 will receive changes. So, individual entrepreneurs who work under this regime will be required to switch to the so-called online cash registers.
This provides some relief:
- for some categories of patent IP, a delay on such a transition will be applied;
- it will be possible to use a tax deduction upon the purchase of an online cash register, the approved amount is 18 thousand rubles.
Doing business by an individual entrepreneur on a patent basis in several regions is a real situation. Unlike other taxation systems, patent holders will have to re-register at the place of actual activity and receive a second patent. In this case, reporting is submitted according to the same rules as before.
If it is planned to open an IP using OSNO, then according to the Tax Code of the Russian Federation, the entrepreneur will need to register with the local tax authority. At the same time, this information should not be taken in two ways, in the case of conducting activities of an individual entrepreneur not in the region in which he is registered.
Let's answer two popular questions among aspiring entrepreneurs:
It is also necessary to report on personal income tax forms “at the place of residence” of an individual entrepreneur.
If an individual entrepreneur works in another locality, then registration with the tax office in the region of actual activity is not required.
From the point of view of the laws of the Russian Federation, the following factors testify to a separate subdivision:
- fixed workplace,
- the hired employee continues his activity for more than 1 month.
However, there is no information in any law that an entrepreneur needs to register his unit. When opening an IP, fulfilling tax obligations in a timely manner and honoring the letter of the law is the main requirement of the state.
If an individual entrepreneur does not pay the full amount for voluntary insurance by the end of the year, then the contract with the FSS becomes invalid, and it will be impossible to receive payments for temporary disability.
When only the owner works for an individual entrepreneur, he pays all payments to the funds and insurance premiums for himself. Moreover, if an individual entrepreneur has hired employees, then he must pay contributions for compulsory insurance and for his employees to the FSS. Regardless of the chosen tax regime, when hiring an employee, an individual entrepreneur is obliged to register and register as an insurer within 10 days. In addition, it is necessary to timely submit reports to the FSS and pay contributions, and their regularity may vary: every month, quarter or until December 31 in one payment per year.
It is not prohibited by law for an individual entrepreneur to trade outside the region of tax registration, but it is not regulated in any way. It turns out that when an entrepreneur creates stationary offices with permanent employees in another city, he does not need to re-register at the place of business and pay additional taxes or fees.
The exception is patent holders, who are required to obtain permission to operate in each region. At the same time, you will have to register at the place of doing business, otherwise a patent will simply not be issued.
The second exception to the rule are entrepreneurs who work for UTII. Since this system does not apply to the entire business, but only to certain types of activities, and can be combined with other tax regimes, the scheme of actions is different. Starting work in another region, you can register with the tax authorities at the place of business and switch to a “simplified system” there, for example.
It is known that the registration of an individual as an individual entrepreneur takes place at the place of his residence. By the same principle, it is necessary to register with extra-budgetary funds - the PFR and the FSS. If an entrepreneur conducts activities where he is registered, then there are no questions about where to submit reports and pay taxes. But what if the individual entrepreneur is considering the possibility of doing business in another region?
Unlike organizations, an individual entrepreneur does not create and does not register separate subdivisions (branches and representative offices), but in some cases he will also need to additionally register at a new place of business.
The need to register at the place of business depends on the tax regime
Recall that an individual entrepreneur can operate under one of the five tax regimes existing in the Russian Federation:
- General System of Taxation (DOS)
- Simplified taxation system (STS)
- Unified Agricultural Tax (ESKhN)
- Single tax on imputed income (UTII)
- Patent taxation system (PSN)
If a new business is supposed to be conducted on a simplified, general regime or agricultural tax, then there is no need to register with the territorial tax office at the place of business. As for UTII and the patent, they are under the jurisdiction of local authorities, have their own regional characteristics, and it will be necessary to register at the place of activity.
IP activities in another region on DOS, USN or ESHN
In these cases, the entrepreneur pays taxes and advance payments at the place of his residence, and tax reporting is also submitted here. In relation to its employees, the IP acts as a tax agent, withholding personal income tax from them, and as an insurer, paying insurance premiums. They transfer personal income tax and insurance premiums and submit reports on employees also in the region where the entrepreneur is registered as an individual entrepreneur, and it does not matter where his employees actually live and work. There is an indication of this in paragraph 7 of Art. 226, paragraph 2 of Art. 230 of the Tax Code of the Russian Federation and paragraph 9 of Art. 15 FZ No. 212.
The new business will work on UTII
Paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation obliges individual entrepreneurs who wish to apply UTII to register at the place of business. In the event that an entrepreneur decides to apply this regime at the place of residence, he will have to submit an application and register as a UTII payer, even if he has already been registered as an individual entrepreneur in his inspection. Accordingly, if activities on UTII are carried out in a new region, then it will be necessary to register with the tax office in this region (Article 346.32 of the Tax Code of the Russian Federation).
An exception to this rule are UTII payers who provide motor transport transportation services and advertising placement services on transport, as well as those engaged in delivery or peddling retail trade. Such entrepreneurs are registered for UTII only in the tax office at the place of residence. It is necessary to submit a quarterly UTII declaration and pay an imputed tax at the place of actual activity, which may coincide with the place of residence.
For employees, they are paid to off-budget funds at the place of residence of the entrepreneur, but with the transfer of personal income tax for employees engaged in imputed activities, the situation is different.
According to paragraph 7 of Art. 226 of the Tax Code of the Russian Federation, the tax agent (which he is) performs his duties at the place of his registration. An entrepreneur on UTII, who does not work in his region, is registered with various tax inspectorates - as a person registered as an individual entrepreneur, and as a payer of imputed income. The Ministry of Finance believes that in this case it will be necessary to transfer personal income tax for employees employed on an imputed basis, and it will be necessary to submit information about their income at the place of registration as a UTII payer (Letter of the Ministry of Finance of January 21, 2013 No. 03-04-05 / 3-47 ).
Sole proprietor acquires a patent
A patent is valid only on the territory of the subject of the Russian Federation that is indicated in it, but an individual entrepreneur can obtain patents in other regions without restrictions (Article 346.45 of the Tax Code of the Russian Federation).
In the region where the IP is not registered at the place of residence, it is necessary to submit an application to any tax office of this region, which will register it within five days. They pay for the patent in the same place - at the place of tax registration. As for the tax return, it is not handed over to the PSN. If there are several patents, in different regions, then for each of them it is necessary to register with the inspection at the place of activity.
With personal income tax, the situation is the same as for UTII - if an individual entrepreneur works in different regions, then this tax is transferred to the budget of the subject of the Russian Federation where the patent is valid (Letter of the Ministry of Finance dated November 01, 2013 No. 0304-05 / 46788). Insurance contributions from payments to employees and reporting on them are made at the place of residence of the entrepreneur, regardless of where the patent was issued.
tax regime | Reporting and tax payment | personal income tax on employee income |
at the place of residence of the IP | at the place of residence of the IP |
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at the place of residence of the IP | at the place of residence of the IP |
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ESHN | at the place of residence of the IP | at the place of residence of the IP |
UTII | at the place of activity on UTII | at the place of activity on UTII |
at the place of validity of the patent | at the place of validity of the patent |
An individual entrepreneur starts a business in another region - registration, taxes, reporting updated: March 23, 2018 by: All for IP
In this newsletter, we will touch on the topic “isolated” (this word will often occur later in the text, so we get used to it right away), which in the last six months has been developed in alarmingly hypertrophied forms by our Regional IFTS during control activities.
But all in order, let's give a little theory necessary to understand the problem.
The Tax Code has a definition of a “separate subdivision” - this is any subdivision that is territorially isolated from the organization, at the location of which stationary workplaces are equipped (Article 11 of the Tax Code of the Russian Federation).
In order to carry out tax control, organizations are subject to registration with tax authorities, including at the location of its separate subdivisions (Article 85 of the Tax Code of the Russian Federation).
At the same time, the legislation does not contain criteria for this territorial isolation, which allows this definition to be interpreted literally, i.e. this is the location of the unit in any other place than the organization itself (letter of the Minister of Finance of the Russian Federation dated December 21, 2009 No. 03-02-07 / 1-550).
It turns out that if an organization is registered, which is very common, at the address of registration of its head or founder, then a separate subdivision must be registered at the place of actual implementation of activities.
The tax authorities have never approached this issue so formally before, but recently, perhaps due to a catastrophic budget deficit, cases have begun to spread in which taxpayers are held liable precisely for conducting activities without registering a unit at the place of actual implementation of activities, and, attention(!), even if the addresses (legal and actual) are located in the area administered by one Inspectorate.
The price is extremely high - a fine of 10% of all income received from the work of an unregistered separate subdivision, but not less than 40 thousand rubles. (Clause 2, Article 116 of the Tax Code of the Russian Federation). In the case we are considering, this can be literally “all” of the organization's income.
Agree, an extremely tempting prospect for the Inspections: administrative costs are minimal, it is enough to establish a discrepancy between the legal and actual addresses without the corresponding isolation of the latter, and the profitability for the budget from such events is disproportionately high, “just draw up an act”.
It is still aggravated in connection with the existing negative arbitration practice for Taxpayers in similar cases, when separate subdivisions were not registered in municipal districts or regions remote from the place of their main activity.
And even quite reasonable arguments regarding the absence of such a violation of adverse economic consequences for the budget, when all the income of the organization is declared at the main place of registration, and that the punishment in this regard is disproportionate, are removed by the cold-blooded Themis. The courts note that the nature of liability for conducting activities through a separate subdivision without registration is not made by the Tax Code dependent on the timely fulfillment by the taxpayer of obligations to pay taxes and fees. A similar approach for the Courts and in situations where the unit operates at a loss and does not bring real income to the Organization, this will not save from penalties calculated from the proceeds (for example, Decision of the Arbitration Court of the Sverdlovsk Region of 06/03/2014 in case No. A60-16729 / 2014 ).
Nevertheless, these arguments should not be neglected when challenging the actions of the tax authorities, since the absence of damage and the taxpayer's intentions to hide his income in a separate subdivision can be (we emphasize, they may not be) regarded by the Court as mitigating and sufficient to reduce the fine by more than 2 times . In a number of cases, the Courts nevertheless take into account that measures of influence in the form of penalties should not turn into a tool for suppressing economic independence and initiative, excessive restriction of freedom of enterprise and property rights (examples, Decision of the Arbitration Court of the Sverdlovsk Region dated October 31, 2013 in case No. A60- 30533/2013, Decision of the Arkhangelsk Region Arbitration Court dated August 7, 2014 in case No. А05-4601/2014).
These are the cases, and now everyone can assess the relevance of the problem for themselves.
1) Let's start with the blatant requirement of the Tax Authorities to register a separate subdivision, even within the same municipality, street or even a neighboring building with the organization. We believe that in this case such a formal approach to the definition of a separate subdivision is out of the question, and the actions of the tax authorities are illegal.
When interpreting the norms of the law, what the Legislator directly wanted to put into their content is of key importance, and here the Draft Law No. 505706-6, although not implemented, is extremely valuable in terms of interpreting the concept of interest to us.
So, deputy S. E. Weinstein, who decided to exclude such injustice (it’s good that there are still such) introduced the Draft Law “On Amending Article 11 of Part One of the Tax Code of the Russian Federation or on Clarifying the Concept of a Separate Subdivision of an Organization”, according to which: “Separate Subdivision organization - any subdivision that is territorially isolated from it, at the location of which stationary workplaces are equipped, with the exception of cases where it is located within the territory of the tax authority, which the organization is registered with.
His less compassionate colleagues considered that these changes were unnecessary, but at the same time, in their opinion on the project, they noted that, in accordance with paragraph 1 of Art. 83 of the Tax Code of the Russian Federation, an organization is obliged to register at the location of a separate subdivision, if this organization is not registered with the tax authority at the location of this separate subdivision on the grounds provided for by the Tax Code of the Russian Federation, and therefore registration actions in this case are not required and without additional amendments .
Alas, we cannot cite court cases with a situation where the administrative districts of the organization and its separate subdivision are the same, due to the still unformed arbitration practice, but the relevant decisions of tax inspectorates regularly appear, those that we encountered did not reach the court.
2) Now let's move on to a situation where the organization and its subdivision are located on the territory of different municipalities. Here, as you understand, it will not be possible to challenge the very need to register a separate subdivision.
The advice is this: until the tax authorities come to you with an inspection, submit a message about the registration of a separate subdivision or, in extreme cases, keep it ready to send it to the address if necessary before the Inspectors take any control measures in this direction ( are usually carried out outside the framework of on-site inspections by a special Operational Control Division of the Inspectorate). In the latter case, there is still a risk of missing the moment.
In this scenario, the tax authorities will not be able to qualify the violation as conducting activities without registration, but only as untimely submission of documents.
There is a pleasant nuance here: for late submission of a message about the creation of a separate subdivision that is not a branch or representative office (1), a fine of not 10 thousand rubles is charged. (clause 1, article 116 of the Tax Code of the Russian Federation), and only 200 rubles. (clause 1, article 126 of the Tax Code of the Russian Federation), as for one document (letter of the Ministry of Finance dated April 17, 2013 No. 03-02-07 / 1/12946).
(1) The establishment of a branch or representative office shall be submitted with an application for amendments to the founding documents. The tax authorities, on the basis of information from the Unified State Register of Legal Entities, themselves put the branch (representative office) on tax records. Branches and representative offices are not considered in this newsletter.
In any case, there are no other universal ways to avoid being held accountable for conducting activities by organizing jobs for a period of more than 1 month without registering a separate subdivision. In this case, when challenging tax sanctions, one can proceed solely from the invoice of a particular case. For example, in contract work, a lot depends on who organizes jobs, the contractor or the customer, in what schedule these works are performed, etc. - but that's a completely different story.
Quite often, future businessmen have a question about whether it is possible to register as an individual entrepreneur not at the place of permanent registration. The law gives an unequivocal answer - no.
In accordance with Federal Law 129, an application for registration must be submitted to the tax office at the place of permanent residence of the applicant. However, there are some reservations and exceptions in the normative legal act. Using precisely these "loopholes", you can register with the tax service as an individual entrepreneur in fact at the place of residence.
What is the importance of the address for starting a business?
Why is the legislator so fundamentally concerned with the address of the permanent residence of the future businessman? This feature is explained by the specific legal status of IP. In fact, a businessman retains his status as an individual, he does not have a legal address. Registration at the place of permanent residence allows you to prevent problems with the search for "lost" entrepreneurs. Documents related to its activities are sent by state bodies to the place of its permanent registration.
To register an individual entrepreneur, the applicant must submit a package of documents to the tax service. The place of permanent registration is determined based on the information specified in the passport of a citizen of the Russian Federation. He must indicate it in the application for registration. By the way, it is the order of the Federal Tax Service, which regulates the procedure for issuing this document, additionally emphasizes that in the column "place of residence" the address should be indicated, which is the place of permanent residence of the applicant.
In Federal Law No. 129, in the list of documents provided by an individual entrepreneur during registration, there is a copy or original of the act confirming the address of the applicant's place of residence.
This is permissible and necessary only if the passport or other identity document does not contain information about such an address. In other words, only those citizens who do not have permanent registration at all can register as an individual entrepreneur at the place of their actual location.
However, the law does not limit entrepreneurs in the ability to conduct their business throughout the country. It should only be remembered that when arriving in a new city, an individual entrepreneur must, as an individual, issue a temporary registration. However, this will not affect his obligation to pay tax and insurance payments at the place of permanent residence.
Legal entities are subject to different rules. The legislator is loyal to the place of registration of their founders. Thus, you can open an LLC anywhere, regardless of the stamp in your passport.
IP registration outside the place of registration: problems and solutions
So, in order to register an individual entrepreneur, you must contact the tax office at the place of permanent registration. Ideally, you need to go to your locality and go through the registration procedure. However, this is not always possible in practice. There is a solution.
In accordance with Federal Law No. 129, which regulates the procedure for registering an individual entrepreneur, documents can be sent to the tax service by mail.
The procedure in this case is as follows:
- We form a package.
- At the nearest post office, we send documents by registered mail with a description of the attachment.
Ready will be sent to the applicant in the same way. This problem occurs with most start-up entrepreneurs. However, there are other situations, for example, if a person has a temporary registration, and also does not have it at all.
If officially resides in another city
The fact of official residence in another city is confirmed by temporary registration. In accordance with the current legislation, a citizen is obliged to register within 7 days from the date of arrival at a new place of residence. The presence of temporary registration is a prerequisite, its absence entails the imposition of a fine on the offender.
However, it will not be possible to obtain the status of an individual entrepreneur at the place of temporary residence.
The legislator does not give such an opportunity, emphasizing that it can be obtained only at the place of permanent registration. In this situation, you can either send documents by mail (as in the example discussed above), or write a power of attorney for another person. The possibility of registering an individual entrepreneur through a representative is allowed by the legislator.
If this option suits you, then you need to follow these steps:
- write a power of attorney for a representative;
- contact a notary public for its certification;
- send a power of attorney and a package of documents for registration to a representative by mail.
Then the trustee must apply to the tax office at the place of registration of the applicant. Through 5 business days he will receive a ready-made certificate, which must also be mailed to the newly minted businessman.
If there is no person at the former place of residence who could perform these actions, then you can resort to the help of legal experts. In each locality there are many law firms that will perform all the necessary operations. The cost of their services, first of all, will depend on the particular subject of the Russian Federation in which they operate. So, traditionally in the capital, the price for registering an individual entrepreneur is much higher than in the regions.
No registration at all
In accordance with the current legislation, only in one case can a citizen of the Russian Federation register at the place of temporary residence - when he does not have a permanent residence permit. Simply put, there is no stamp in the passport about registration. Is it possible?
Of course, the Constitution of the Russian Federation proclaims the right to freedom of movement and choice of place of residence. At the same time, the law in 2019 obliges a citizen to register for registration within 7 days from the moment of arrival at a new place of residence. This period is not counted from the moment when the person's registration record was eliminated. This period is taken into account from the day of arrival at a new place.
So, if there is no registration at all, you need to take the following actions:
- Get temporary registration. In the absence of both permanent and temporary registration, a person will not be able to register as an individual entrepreneur. That is why the process should begin with a visit to the FMS. In order to obtain temporary registration, a person must submit an application to the competent authority, as well as a document confirming the consent of the owner of the apartment or house to carry out these procedures.
- After the certificate is received, the collection of documents for registration of IP begins. The applicant is obliged to submit a passport or other identity document, a receipt for payment of the state fee, an application. In addition, he needs to transfer a copy or original of the document, which contains information about the address of the applicant's place of residence.
Payment of taxes and fees in this case
In the event that an individual entrepreneur operates outside the place of permanent registration, special situations arise when paying taxes and fees. Much depends on the chosen system of taxation.
For example, an entrepreneur who has given preference to the simplified tax system must register for tax purposes at the place of permanent registration. The fact of carrying out activities in another locality does not matter.
The individual entrepreneur will submit tax reports and pay mandatory payments at the place of permanent registration.
In practice, this is not difficult to do.
The legislator makes it possible to transfer tax reporting in the following ways:
- send by registered mail with a description of the attachment;
- transfer to the tax service at the place of permanent registration through a representative acting on the basis of a power of attorney;
- send in electronic form.
Thus, there is no need to personally visit the tax office. You can also make tax payments in any subject of the Russian Federation. The main thing is to get the right details.
Currently, there are regional laws that ease the tax burden of entrepreneurs. At the level of the subject, a regulatory legal act can be adopted to reduce the tax rate to 5% - for the object "income minus expenses" and up to 1% — for the “income” object (effective from January 1, 2019).
What laws in this case will be valid for IP? Only those that operate in the region where it is officially registered. Thus, a situation is possible when reduced interest rates do not apply to the subject of the Russian Federation, where the businessman actually operates, but he has the right to use them, since the relevant law has been adopted at the place of his registration.
A different procedure will apply if the individual entrepreneur has chosen UTII. This system of taxation provides for the obligation of the entrepreneur to register with the tax service at the place of actual implementation of activities. Accordingly, he will submit reports and pay taxes to the same authorized body.
If, then he must register with the tax service at the location of the business object, for example, a store. An entrepreneur must submit an application in the form of UTII 2 to the competent authority within 5 days from the date of the full functioning of the business.
The legislator makes an exception if the individual entrepreneur carries out retail or delivery trade. It does not matter in which region he is engaged in this activity, the UTII payer must register at the place of residence.
PSN involves the acquisition of a patent in the region in which the entrepreneur plans to do business.
That is, an individual entrepreneur must submit two statements to the tax service at the place of actual implementation of activities:
- on registration;
- for a patent.
The patent has a limited scope. It will be considered authentic only on the territory of the subject of the Russian Federation where it was purchased. A tax declaration is not provided when carrying out activities under a patent.
According to the OSNO, absolutely all tax reporting is submitted to the tax service at the place of permanent registration of the IP. Taxes are paid in the same manner. Registration of KKM in accordance with the current tax legislation is carried out at the place of registration of the entrepreneur himself.
An individual entrepreneur must pay insurance premiums to the PFR and FFOMS at the place of his permanent registration. The same rule applies to the payment of these payments for employees. Moreover, the fact that IP employees live in another region does not matter. An entrepreneur pays insurance premiums and personal income tax for employees at the place of his registration.
It is known that the registration of an individual as an individual entrepreneur takes place at the place of his residence. By the same principle, it is necessary to register with extra-budgetary funds - the PFR and the FSS. If an entrepreneur conducts activities where he is registered, then there are no questions about where to submit reports and pay taxes. But what if the individual entrepreneur is considering the possibility of doing business in another region?
Unlike organizations, an individual entrepreneur does not create and does not register separate subdivisions (branches and representative offices), but in some cases he will also need to additionally register at a new place of business.
Tax regimes for individual entrepreneurs
The implementation of IP activities outside the place of registration directly depends on the chosen taxation system. So let's take a closer look at this issue.
So, despite the fact that an individual entrepreneur is registered with the tax authority at the place of residence, cannot create branches, he has the right to carry out activities in any other region. But whether he is obliged to register at the place of business depends on which taxation system he is on.
Currently, individual entrepreneurs can apply the following taxation systems:
General taxation system (OSN);
simplified taxation system (STS);
unified agricultural tax (USHT);
single tax on imputed income (UTII);
patent system of taxation (PSN).
If a new business is supposed to be conducted on a simplified, general regime or agricultural tax, then there is no need to register with the territorial tax office at the place of business. As for UTII and the patent, they are under the jurisdiction of local authorities, have their own regional characteristics, and it will be necessary to register at the place of activity.
The entrepreneur conducts activities outside the place of registration and applies the PSN
Since 2013, PSN has been regulated by chapter 26.5 of the Tax Code. If an individual entrepreneur applies the simplified taxation system, and the type of activity falls under the list of activities for the application of the PSN, then the entrepreneur for this type of activity can obtain a patent.
How can an individual entrepreneur on PSN register at a place other than the place of registration?
If an entrepreneur in another region conducts activities that fall under the PSN, he should submit two applications to the tax office of the city in which he operates:
1. Application for registration;
2. Application for a patent.
Without registration in another subject of the Russian Federation, an individual entrepreneur will not be able to obtain a patent. According to clause 5 of article 346.25.1 of the Tax Code of the Russian Federation, a patent will be valid only in the region in which it was received. If an individual entrepreneur wants to conduct business in other cities, then in each city he must obtain a patent. If an entrepreneur carries out several types of activities, then he should obtain a patent for each type of activity.
Registration of individual entrepreneurs when applying the simplified tax system and activities outside the place of registration
An individual entrepreneur registers with the IFTS at the place of residence. If an individual entrepreneur plans to conduct business in other constituent entities of the Russian Federation without the use of UTII, PSN, acting within the framework of a simplified or basic taxation system, an individual entrepreneur should not register in another region. The current legislation in this case does not oblige the entrepreneur to re-register. However, according to paragraph 1 of Article 83 of the Tax Code of the Russian Federation, if an individual entrepreneur in another region acquires ownership of non-residential premises, he must be registered at the location of this property.
Briefly about how to conduct activities outside the place of registration of IP
1. A single tax under the simplified tax system is paid, and a declaration is submitted for the simplified tax system at the place of residence of an individual entrepreneur, regardless of the cities in which the activity is carried out. An individual entrepreneur does not have to register at the place of business.
2. When applying the patent system of taxation, the entrepreneur receives for each type of activity on the PSN, a patent, in the tax authority of the region where the activity is carried out. The cost of the patent is also paid there. An individual entrepreneur can have an unlimited number of patents, i.e. by patent for each type of activity and in each region where such activity is carried out.
3. If the activity falls under UTII, and the entrepreneur makes a voluntary decision to switch to "imputation", he must register at the place of business as a UTII payer. The tax is paid at the place of business on the "imputation", the declaration is also submitted there.
4. If, simultaneously with activities on the PSN, UTII, activities are carried out on the simplified tax system, the single tax and advance payments on it are paid at the place of residence, even if this activity is carried out in other regions. At the same time, individual entrepreneurs should ensure separate accounting for income and expenses received from activities on different taxation systems.
