You have enough, this does not mean that after a while you will not expand your activities. If things are going well and opening new outlets in another city or another region will bring a clear profit, then why not do it. Especially now it can be easily done remotely from anywhere in the world, this will help automatic online service.
Recently, we have been asked a lot of questions specifically on this topic: will it be necessary to re-register, how then to transfer taxes, as well as contributions for employees? Today we will combine this topic into one small overview article, where we will try to give answers.
Why are such questions most often heard from IP? Everything is simple here. If an organization decides to expand its activities to a neighboring region, then it creates a separate subdivision there and, accordingly, must register with the tax in this particular region - at the place of its activities. An individual entrepreneur, when expanding his business to another region, cannot create any separate subdivision, the need for registration and the features of paying taxes will be entirely determined by the chosen taxation regime.
For example, let's imagine that you are already an individual entrepreneur and work in your region, using one of the possible tax regimes, and open a point in another region. What to do?
General Mode
If you are using and for a new business you are not going to choose any of them, then the situation looks quite simple. According to the general rules of the Tax Code, an individual entrepreneur must register at the place of residence. Therefore, if you, being an individual entrepreneur on OSNO, open a point in a neighboring subject of the Russian Federation, you do not need to register in this region - you are already registered with your tax office, you do not need to go through this procedure again.
As for reporting and taxes, the situation is the same. Since you do not need to register with another tax office, you submit the declaration exclusively to your tax office. The declaration must take into account all income / expenses for all activities, including those that are carried out in a neighboring subject of the Russian Federation. An additional start is not required, the book is kept one for all activities.
Income tax is transferred at the place of residence of a businessman, for this, the previous details are used.
Exactly the same situation develops for individual entrepreneurs who are agricultural producers and pay the unified agricultural tax. They also do not need to re-register, and the declaration is still submitted to the inspection at the place of residence. KUDIR is conducted alone, taking into account the income / expenses of activities in the neighboring region, the UAT is paid according to the original details of its tax.
Simplified
Activities that are planned as part of expanding the business to a neighboring constituent entity of the Russian Federation may be taxed if the individual entrepreneur is already a payer of the simplified tax system. In such a situation, it turns out that all your activities are subject to the simplified tax system.
It is not necessary to register again in another subject of the Russian Federation, the individual entrepreneur must be registered at the place of residence. one is kept, one declaration is submitted - indicators are taken into account in the reporting, regardless of the activity in which region they relate. The tax is paid in the same way as the OSNO.
With regard to tax rates, it is important to take into account one feature. In the neighboring region, a reduced tax rate may be introduced for the simplified tax system, but since the businessman is registered with the tax office of his constituent entity of the Russian Federation, he pays the simplified tax system at the rate that is valid in the "home" region. The reduced rate of another region does not apply to individual entrepreneurs in this situation.
Do not forget that according to Art. 83 of the Tax Code of the Russian Federation, if an entrepreneur buys non-residential premises in the property in another region, then he will still have to register in this region - the location of the specified property is recognized as the basis for this action.
UTII
If you decide that you will pay taxes on a new business in another region, then in this situation there are some nuances both regarding the tax transfer and reporting. First of all, remember that the entire business cannot be transferred to UTII, the special regime is used only for specific types of activities. UTII can be combined with other regimes: for example, use the simplified tax system for activities in your region, and pay UTII from income at a point in a neighboring region.
Secondly, here you have to re-register! This should be done at the place of business, which is subject to UTII. That is, you need to contact the tax office in the neighboring region, having compiled - it must be attributed to the tax authorities within 5 days, the countdown of which begins from the moment you start doing business in this region.
As always, there are exceptions related to those individual entrepreneurs who carry out:
- Road transportation;
- Delivery / peddling retail trade;
- Advertising placement services on vehicles.
Such individual entrepreneurs will also have to register, but not in a neighboring subject of the Russian Federation, but in their own tax office - that is, go through a second procedure at the place of residence. This must be done, even if you are already registered: an individual entrepreneur is obliged to register again, but already as an imputation payer for the listed activities. This feature is due to the fact that it is not possible to determine the place of business for these types of business.
What to do with reporting and where to transfer tax? Reporting is submitted to the inspection in which you were registered as an imputation payer. If it was a tax office of another region, we submit a declaration and transfer the tax to the inspectorate of this region. If, due to the peculiarities of your business, you submitted an application for UTII-2 to your tax office, we submit reports and transfer UTII according to the details of your inspection.
patent system
There are also tax implications. An individual entrepreneur can acquire a patent in any region if this special taxation regime is introduced in its territory, the type of business of the individual entrepreneur corresponds to the list that falls under the patent, and its characteristics comply with all restrictions on the application of this special regime.
You need to register, but it happens like this: you apply to the inspectorate of another region with an application for a patent, and the tax authorities themselves register you. The amount of the patent should be paid at the place of registration, that is, according to the details of the inspection that issued you the patent. An individual entrepreneur must conduct KUDIR, but there is no declaration for this special mode.
Contributions and personal income tax for employees
Which individual entrepreneurs should pay to insurance funds are always transferred at the place of residence. Reporting does not give up, because it does not exist. If an individual entrepreneur has employees, then he must be registered with insurance funds as an employer. This procedure is carried out at the place of residence of the individual entrepreneur and does not depend on where his employees work geographically. Thus, an individual entrepreneur must transfer all contributions and personal income tax from the salary of employees and submit all relevant reports at his place of residence to the territorial authority where he was registered as an employer.
An individual entrepreneur registers with the tax office at his place of residence.
At the same time, activities can be carried out in another region. Until 2013, the entrepreneur was required to register with the tax office of the region in which the activity is actually carried out, if the type of activity fell under UTII. Since 2013, the use of UTII has become voluntary, therefore, if an entrepreneur is a UTII payer, he, as before, is registered at the place of business. Also, if an individual entrepreneur applies the patent taxation system (PSN), at the place of business he must buy a patent, which is issued for up to one year. Taxes should also be paid to the budget of the region in which the entrepreneur is registered as a UTII payer or operating on PSN.
If an entrepreneur applies the simplified tax system, OSNO, does not apply UTII, even if his activity falls under imputation, does not buy a patent, then regardless of the region in which the activity is actually carried out, taxes are paid to the regional budget at the location registered by the IP, i.e. e. at the place of residence and for registration with the tax authorities of other regions, he is not required to become.
The cash register is also registered with the tax office, in which the entrepreneur is registered.
If an individual entrepreneur hires workers, regardless of the type of activity carried out and the taxation system, he must register as an employer with the Pension Fund, the Social Insurance Fund at his place of residence. Insurance premiums and personal income tax withheld from the wages of employees should be paid at the place of registration of the entrepreneur.
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.
"Individual entrepreneur: accounting and taxation", 2008, N 3
Quite often it happens that an individual entrepreneur registered in one place (city, district, region) carries out his entrepreneurial activity in another. At the same time, there may be several places for carrying out activities, and the activities themselves are different. How do the tax liabilities of an entrepreneur change when changing the place of business? Is it of fundamental importance that the place of registration of an entrepreneur and the actual place of business do not coincide? In this article, we will answer these and other questions related to the place of business.
Registration at the place of business
As a general rule, tax registration is carried out at the place of residence of an individual entrepreneur (clauses 1, 3, article 83 of the Tax Code of the Russian Federation). Suppose the entrepreneur has already fulfilled this requirement. Do I need to submit any information about myself to the tax office at the place of business?
Basically no. However, there are exceptions to this rule. First of all, this is a situation where the activities carried out are subject to the payment of UTII in the relevant territory.
The obligation to register in this case is expressly provided for by law. Based on paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, the taxpayer must do this within 5 days (working days) from the start of activities in the territory where a special regime has been introduced in the form of UTII. An application for registration is submitted to the relevant tax authority<1>. For missing the deadline for registration, liability is provided in accordance with Art. 116 of the Tax Code of the Russian Federation (the minimum fine is 5 thousand rubles). If the application is not submitted at all, then the tax liability under Art. 117 of the Tax Code of the Russian Federation (the minimum fine is 20 thousand rubles).
<1>The form of such an application is provided for by Order of the Federal Tax Service of Russia dated February 5, 2008 N MM-3-6 / 45 @ (for entrepreneurs - form N UTII-2). The Order of the Ministry of Taxation of Russia of December 19, 2002 N BG-3-09/722, which was in force earlier, has become invalid.
In addition to filing the application for registration at the place of business, the tax authorities also require copies of the certificate of registration with the tax authority (at the place of residence) and a certificate of state registration of an individual as an individual entrepreneur (clause 3 of the Letter of the Ministry of Finance of Russia dated 01.10 .2007 N 03-11-02/249).
Thus, before starting activities in another territory, you should find out if it is not subject to UTII.
There are two other exceptions, but they are much rarer. This is mining and gambling. The obligation to register in these cases is provided for in Art. 335 and paragraph 2 of Art. 366 of the Tax Code of the Russian Federation, respectively.
Paying taxes
First of all, consider the situation when an entrepreneur does not apply any special tax regimes, but is on the general taxation system.
Naturally, he is a payer of personal income tax in terms of income from business activities, as well as a tax agent for this tax in relation to income paid to his employees (if any). With regard to this tax, it does not matter for the entrepreneur where exactly he carries out his activities and where the employees he hires live. The fact is that on the basis of paragraph 6 of Art. 227 and paragraph 7 of Art. 226 of the Tax Code of the Russian Federation, he must pay personal income tax both for himself and for employees at his place of residence.
Accordingly, the declaration and certificate of income of employees in the form 2-NDFL<2>must also be submitted to the tax office at the place of residence (clause 5, article 227 and clause 2, article 230 of the Tax Code of the Russian Federation, respectively).
<2>Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04 / 706@ "On approval of the form of information on the income of individuals."
Unified social tax. This tax is paid at the place of residence of the entrepreneur. The same rule applies to mandatory pension insurance (OPS) contributions. Neither Ch. 24 of the Tax Code of the Russian Federation, nor Federal Law N 167-FZ<3>do not contain provisions obliging the entrepreneur to make these payments and submit declarations to the tax inspectorates at the place of business.
<3>Federal Law No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance in the Russian Federation".
Property tax. This tax is paid at the location of the property. If an entrepreneur acquires real estate, then information about this will go to the tax office on whose territory this property is located. This tax authority will calculate the tax and send a claim for its payment to the entrepreneur. Thus, in relation to property tax in this situation, the entrepreneur should not be particularly worried.
Value Added Tax. The amount of this tax does not depend on the change of place of business. However, there is one caveat - the correct design of the invoice. When considering invoices issued to an entrepreneur by suppliers, the tax authority often pays attention to the addresses of the consignee and the buyer. So, the inspectors require that the address of the buyer be indicated in accordance with the state registration (in our case, the address of the place of residence), and the address of the place of actual implementation of the activity as the address of the consignee. Incorrect indication of addresses in such a situation may cause a denial of VAT deductions by the tax inspectorate. At the same time, it should be noted that on this issue, the judiciary in the vast majority of cases supports taxpayers, noting that, for example, indicating only the address of the consignee at the actual place of activity is not a basis for not accepting a VAT deduction (Resolutions of the FAS DVO of 04.04.2007 N F03-A51 / 07-2 / 533, FAS UO dated 03/09/2007 N F09-1352 / 07-C2).
If special rules apply
Special tax regime - USNO is voluntary. The transition to it is carried out by submitting an appropriate application to the tax office at the place of residence of the entrepreneur. Tax declarations are submitted to the same inspection, regardless of where the economic activity is carried out (clause 6 of article 346.21 and clause 2 of article 346.23 of the Tax Code of the Russian Federation).
A special regime in the form of UTII is a mandatory tax regime. Moreover, if the simplified taxation system applies to the taxpayer as a whole, then UTII - in relation to certain types of activities. The definition of these types to be transferred to the payment of UTII is at the mercy of local authorities, so it may well turn out that the same activity is subject to taxation in accordance with different regimes, depending solely on the place of its implementation. UTII declarations are submitted to the tax inspectorates at the place of business.
Please note: if an entrepreneur carries out activities subject to UTII in the territory of several districts of cities or urban districts, on the territory of which there are different tax inspectorates, then he must register only in one of them (clause 1 of the Letter of the Ministry of Finance of Russia dated 01.10.2007 N 03-11-02/249). Accordingly, if he is already registered with any of these inspections, then there is no need to re-apply for registration at the place of business.
Another aspect of the application of these special regimes is the exemption from paying other taxes: VAT, personal income tax, UST and property tax. If there is no particular difficulty with the first three (they are paid at the place of residence of the entrepreneur), then the situation with property tax is different.
The property tax is calculated by the tax office on whose territory the property itself is located. If this property is used by an entrepreneur in economic activities, then he does not have to pay tax for it (clause 3 of article 346.11 and clause 4 of article 346.26 of the Tax Code of the Russian Federation).
But the tax inspectorate often does not have information confirming or refuting the fact of tax exemption. Therefore, according to officials, the taxpayer himself must submit to the tax inspectorate a corresponding application and documents confirming the use of this property in business activities. In the application, the entrepreneur should indicate that he is applying the USNO or a special regime in the form of UTII, you can attach copies of the latest declarations on taxes paid in accordance with these special regimes (Letters of the Ministry of Finance of Russia dated 08.20.2007 N 03-11-05 / 172, Federal Tax Service for Moscow dated March 13, 2007 N 18-12/3/24078@). However, it is worth noting that if such documents are not submitted in a timely manner, then the entrepreneur has every chance to prove his case in court (see, for example, Resolutions of the FAS UO dated November 12, 2007 N F09-9126 / 07-C3, FAS PO dated October 20 2005 N A12-9969 / 05-C10, FAS SZO dated 01.26.2005 N A05-9458 / 04-22).
Another aspect worth paying attention to is the situation when all the activities of the taxpayer are not carried out at the place of residence and are subject to UTII, and at the same time the entrepreneur himself is on the simplified taxation system. It turns out that the tax base for a single tax under the simplified taxation system is zero, and there are no activities subject to taxation in accordance with this regime. But at the same time, the entrepreneur is not exempt from the obligation to submit a declaration under the simplified taxation system (clause 2 of article 346.23 of the Tax Code of the Russian Federation). Therefore, for the tax paid in accordance with this regime, it is necessary to submit a zero declaration to the inspectorate at the place of residence (Letter of the Federal Tax Service for Moscow dated October 26, 2006 N 18-12/3/94015@). Although the Ministry of Finance was more loyal to taxpayers on this issue (Letter N 03-11-04/3/49 dated 12.08.2005), there is no need to submit zero declarations in this case. At the same time, in order to avoid various kinds of disagreements, it is still recommended to submit zero declarations.
tax control
If the taxpayer carries out his activities outside the place of residence, then the question quite reasonably arises: which tax inspectorates can conduct tax audits?
In accordance with Art. 87 of the Tax Code of the Russian Federation, tax audits can be cameral and field.
Since a desk tax audit is carried out at the location of the tax authority on the basis of tax declarations submitted by taxpayers (Article 88 of the Tax Code of the Russian Federation), it is carried out by the inspection to which the declarations are submitted.
As for field tax audits, they are carried out by the inspectorate in which the entrepreneur is registered at the place of residence (clause 2, article 89 of the Tax Code of the Russian Federation).
In addition, it is worth noting that the tax authorities have certain ways of interacting with each other. This is the conduct of so-called cross checks, the provision of information about objects of taxation, etc. Therefore, the fact that a taxpayer registered with one tax authority actually carries out business activities in the territory under the jurisdiction of another inspection, although it complicates tax control, does not completely exclude it .
S.S. Nikolaev
Journal Expert
IP: accounting
and taxation"
The place of registration of an individual entrepreneur is one of the key issues that must be resolved before obtaining the status of an entrepreneur. Let's figure it out: which of the many tax inspectorates should I apply for in the P21001 form?
Registration of IP at the place of residence
Most citizens of the Russian Federation have no problems with how to find out the place of registration of an IP. If an individual is registered and lives at the same address and intends to conduct business in the same locality, he needs to be sent to the local tax office. And only in large cities there are special IFTS that deal with state registration. The Internet will help determine the place of registration of an individual entrepreneur, for this you need to go to a special search form on the official website of the Federal Tax Service.
In a situation where the registration differs from the actual place of residence, it will be more difficult to determine the address of the place of registration of the IP. You need to know that, unofficially renting an apartment or living with relatives, an individual cannot count on opening an individual entrepreneur at this address, and not at the place of registration.
Registration of IP at the place of residence
The Federal Tax Service allows the possibility of registering an individual entrepreneur at the place of temporary registration. This happens, in particular, if a citizen was removed from the registration register in one city, but he has not yet registered a residence permit at a new place of residence.
In order to register an IP not at the place of registration, you need to submit a temporary residence document along with an application P21001, a passport, TIN and a receipt for payment of the state fee. It is important that the applicant has lived at the temporary registration address for at least six months. You should be prepared for the fact that the authenticity of the temporary registration will be verified by the tax authorities.
When filling out the P21001 application in our service, we also focus the attention of the future entrepreneur on the difference between the place of residence and the place of stay
Please note: IP registration not by registration is carried out only for the period of validity of the certificate of temporary registration. It is in the interests of the applicant that this period be at least six months, although the law does not directly prohibit the registration of an individual entrepreneur for a shorter period.
Foreign citizens and stateless persons also have the right to register an individual entrepreneur in the tax office at the place of residence - the address indicated in the residence permit or temporary residence permit. Refugees who have acquired temporary registration in Russia can also register individual entrepreneurs.
Foreigners, stateless persons and refugees need to keep in mind that as soon as the document that gives the right to temporary residence in the Russian Federation is canceled, the IP registration certificate will also be canceled. The Migration Service does not delay in submitting information to the tax office: problems with registration will result in the closure of the IP within 5 days.
Registration with the IFTS at the place of business
If an individual entrepreneur acts as a taxpayer on a general or simplified taxation system, then he must submit a tax return to the inspection at the address of registration. As for the UTII and PSN regimes, this is a special case.
Accounting for UTII payers is carried out at the place of business, moreover, this address may differ from both registration and temporary registration. For example, an individual has registered an individual entrepreneur in Saratov, temporarily resides in Moscow, and conducts business in Tula. In this case, the entrepreneur who has chosen UTII must apply to the Tula IFTS, where he will be registered, submit a declaration and pay an imputed tax. The exception is entrepreneurs specializing in passenger and cargo transportation, peddling or delivery trade.
Other individual entrepreneurs who are registered with the tax office and wish to conduct activities outside the place of registration must, within 5 days, submit a notice of the transition to UTII to the IFTS that manages the territory where the object of commercial activity is located.
If an entrepreneur expands his business by entering new regions, he must each time apply to the territorial tax authorities in order to be registered as a single tax payer on imputed income. Thus, an entrepreneur on the “imputation” can be taken into account by several tax inspectorates at once. Please note: this is not registration of an individual entrepreneur at the place of business, but registration as an imputed tax payer.
A similar scenario of interaction with the tax authorities involves the patent system of taxation (PSN). The fact is that a patent is valid in a certain territory, and an application for a patent is submitted directly to the tax office at the place of its validity. Since 2014, this application has been allowed to be submitted along with documents for registering an individual entrepreneur - provided that the place of registration of the individual entrepreneur and the place of activity are the same. If the individual entrepreneur did not immediately assess the prospects for working on the PSN, he is allowed to switch to this tax regime 10 days (no later than) before the start of applying the patent taxation system.
