For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and start acting officially.
What do you need to open an IP
Under the law, all citizens of the country, even foreigners with temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOYuL). The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.
If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to solving the issue on your own. The following factors may also affect the price:
- printing production;
- notarization of documents;
- opening a bank account, etc.
The procedure for registration of IP
How to register an IP without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of \u200b\u200bactivity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.
The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated from income and amounts to 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of business taxation, information about which can be found in the tax authorities.
Where can I register an IP
According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. To do this, you need to contact the local tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts of them. In this case, registration takes place where the first object of the entrepreneur's activity is registered.
To date, the easiest, fastest and most convenient way to open an IP is.
Documents for opening an IP
If the question of how to issue an IP is more or less clear, then special attention should be paid to what list of documents is needed to open an IP. This:
- passport (a photocopy is also required);
- application (form 21001);
- receipt of payment of the fee;
- TIN (+ copy).
IP registration application
You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and notarized only if the documents are provided not by the businessman himself, but by an authorized person.
IP registration - cost
Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.
How to open your IP - step by step instructions
If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:
- You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
- In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
- You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.
If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:
It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use
For every extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed, the society presses mercilessly. This is because “it is not customary for us”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. The seniority in this case will go from the date of registration, and social guarantees for a comfortable old age are provided. Ideal for freelancers.
The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party investor capital. There are many advantages, and for each type of activity, for each individual entrepreneur, they have their own.
We present you a step-by-step instruction for opening an IP from scratch.
A package of documents for opening an IP
By the way, about the types of activities. The OKVED classifier contains a complete list of them, and before writing an application, you will need to familiarize yourself with it and select several types “for yourself”. It is better to choose a few, with a perspective on the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state duty. The very first OKVED you choose must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.
The correct choice of OKVED is not a mere formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.
The application is filled out in the form P21001 (you can take it from the tax office or download it on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail and not through a proxy), then the signature can not be certified by a notary, although in order to avoid errors when filling out (and there can be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist . It will cost several hundred rubles: a quite reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.
The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:
- IP registration application;
- Copies of all pages of the passport (including empty ones);
- Copy of TIN (if any);
- Receipt for payment of contribution to the treasury, that is, state duty.
If you do not have a TIN, then in parallel you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after the submission of the corresponding application), or even after registration is completed. This point can be clarified with an employee of the tax inspectorate.
IP registration application
Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.
So, the reasons for the refusal to register an IP:
- The wrong body of the IFTS was selected;
- Documents are incorrectly drawn up;
- Not the entire package of documents has been submitted;
- One year has not passed since the day you were declared bankrupt (for the previous type of economic activity);
- The ban imposed on your business activities by the court is in force.
In addition, for a person who has not reached the age of majority, there must be a conclusion of the court or guardianship authorities, indicating that he has reached the state of full legal capacity. The marriage of a person under the age of 18 is also considered a condition for providing the opportunity to open an individual entrepreneur.
In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive response. The deadline for registering an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if a corresponding application was submitted. They can be handed over to you either in person or by mail at the place of residence. It is better, of course, to pick up such securities yourself.
Registration of an individual entrepreneur in the tax
Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified”), but pay attention to the fact that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you are better off choosing OSN (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, DOS is unavoidable. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.
If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not of 6%, but of 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult an economist.
When choosing a taxation system other than the DOS, which is applied by default, you will need to write an appropriate application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activities.
Registration of individual entrepreneurs in the Pension Fund of the Russian Federation and the Social Insurance Fund
After receiving the relevant documents, you will need to apply to the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will ensure your retirement future. To obtain the necessary details, you will need copies of the following documents:
- OGRN;
- USRIP;
- SNILS;
- Passport.
If you hire employees (become an official employer), then an employment contract, a work book and SNILS (payer certificate) are additionally provided to the PF, and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need vacation, maternity leave or sick leave. In a word, registration with the FSS provides additional social guarantees. Contributions to both the PF and the FSS can be paid either every month, or immediately pay the amount for the entire year. The staff will help you calculate it. The total payment is usually a little over 1000 rubles.
Do you need a business account?
Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present at the bank when opening a current account (r / s) of an individual entrepreneur. R / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one contract, the law obliges you to this formality. Yes, and it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.
How much does it cost to open a sole proprietorship?
If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a settlement account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.
If you contact an office that will do everything for you, then opening an IP will cost you 5000-7000 tr.
It is done
After all the formalities have been settled, you can safely proceed to exercise your rights as an individual entrepreneur, without forgetting, however, about your obligations. In the case of choosing the simplified tax system, it is quite possible to conduct tax reporting independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the chosen system, the duration of the reporting period may be different: once a month, once a quarter or once a year.
Video about step-by-step registration as an individual entrepreneur:
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Natalia, in this case you do not need to specify the code 74.82 Packing. You will be engaged in wholesale trade. Wholesale does not depend on the volume of goods sold, but depends on who you sell the goods to. If you sell goods to the end consumer - retail trade, if you sell goods to individual entrepreneurs or LLCs, who will then sell it, then this is wholesale trade.
OKVED is suitable for wholesale trade in popcorn:
51.38.29 Wholesale of other food products n.e.c.
You need to open a current account and receive cash amounts for the released goods by bank transfer. Taxation system USN income minus expenses - 15%. On this system, you are not a VAT payer, so you cannot accept VAT as a offset. It is better for you not to work with buyers who are VAT payers, because if the buyers are VAT payers, they will be interested in you to issue invoices to them, this is not profitable for you. If all your buyers will be VAT payers, then it is better for you to apply OSNO. But this is a more costly taxation system, both in the amount of taxes and in the amount of documentation.
For retail, in order to avoid the use of a cash register, you can choose PSN or UTII. But if you trade in your own products, then UTII cannot be applied. Calculate what is more profitable for you. On the simplified tax system for retail, a cash register is necessary, except for the following cases:
- sales of newspapers and magazines (if the revenue from them is more than 50% of the gross);
-sales of securities, lottery tickets; sales of travel tickets and coupons for travel in transport;
providing meals to students and school staff;
- trading in markets, fairs, exhibition centers;
peddling small retail trade in food and non-food products;
-trade in kiosks of ice cream and soft drinks;
- trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, as well as vegetables and gourds;
- acceptance of glassware and waste materials from the population, except for scrap metal;
-realization of objects of religious worship and religious literature, plus all services;
- pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements.
You can combine STS and UTII, STS and PSN, for different types of activities.
For retail, you can choose:
depending on where you trade
52.62 Retail trade in stalls and markets
52.63 Other retail sale outside stores
If you trade in a store, then depending on what you trade
52.27.39 Retail sale of other food products n.e.c.
An individual entrepreneur (IP) is a person who does business officially, but without forming a legal entity. He does not have to keep accounting and open a bank account, but entrepreneurial risks fall on personal property.
Any capable citizen (except civil servants and military) can become an individual entrepreneur. The procedure is quite simple.
How to register an IP
1. Decide on the types of activities
Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classification of Economic Activities (OKVED) and find the code corresponding to your occupation.
OKVED codes must be entered in the application for registration of IP: one main and several additional ones.
Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to earn by something that does not fall under the codes specified during registration.
To engage in certain types of activities (medicine, passenger transportation, and so on), a license is required, and a number of areas for individual entrepreneurs are closed. For example, individual entrepreneurs are not entitled to sell alcohol and produce medicines.
2. Choose a taxation system
It depends on the amount of taxes and the amount of reporting. Therefore, it is better to decide on it even before opening an IP.
There are currently five tax regimes in Russia.
- General system of taxation (OSN or OSNO). It involves the payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can't do without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
- Simplified taxation system (USN). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the most simple and beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees, and the annual profit does not exceed 60 million rubles, can use it.
- Patent taxation system (PSN). Introduced specifically for individual entrepreneurs who have less than 15 employees and a profit of no more than 60 million rubles a year. Valid only for certain types of activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments and declarations.
- Single tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated according to a special formula, which is affected by the scale of the business (sales area, number of employees, and so on).
- Single agricultural tax (ESKhN). Another simplified system without VAT, income tax and property tax. Suitable for those who grow, process or sell agricultural products.
When registering an IP, the OSN automatically enters into force. You can switch from it to the USN or ESHN within 30 days, to PSN - within 10, and to UTII - 5 days. If you are late, you will have to wait for a new reporting period.
3. Prepare a package of documents
To apply to the Federal Tax Service (FTS) you will need:
- Application form P21001.
- Receipt for payment of state duty.
- Passport + its copy.
- Application for the transition to the simplified tax system, PSN, UTII or UAT (optional).
- TIN (if not available, it will be assigned when registering an individual entrepreneur).
You can submit documents to the tax office in person or through a representative, as well as send by registered mail with a list of attachments. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.
4. Make an application for registration of IP
Application for state registration of an individual as an individual entrepreneur (form P21001) is the most important document in the entire package. Due to errors, it most often refuses to open an IP.
The application must be completed in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - the address of registration and passport data. The code of your subject of the Russian Federation and the code of the identity document can be found in the requirements for paperwork, and the postal code can be found on the Russian Post website.
When filling out the application, do not sign sheet B. This is done in the presence of a tax inspector.
Are you afraid to get confused in the requirements and make mistakes? Use one of the free document preparation services. There are a lot of these on the Internet now.
5. Pay the state duty
To do this, on the website of the Federal Tax Service there is a service "Payment of state duty". First, select a payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.
Now you need to specify the payment method. For cash payment, print and pay a receipt at any bank.
IP registration costs 800 rubles. This is the size of the stamp duty.
For non-cash payment, a TIN number is required. You can pay online through a QIWI wallet or a partner bank of the Federal Tax Service.
6. Submit documents for registration to the tax
An individual entrepreneur can build a business throughout Russia, but he will have to open an IP at the place of registration (registration).
You can submit documents for registration of an individual entrepreneur in person by visiting the tax office or the MFC, or remotely:
- Through the service "Submission of electronic documents for state registration of legal entities and individual entrepreneurs" (an electronic signature is required).
- Through the service "Filing an application for state registration of individual entrepreneurs and legal entities".
The last way is the easiest. You will have to go to the tax office only once to pick up documents on opening an IP.
7. Get an IP registration document
After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (EGRIP). It will indicate the main state registration number of an individual entrepreneur (OGRNIP).
A paper certificate of registration of IP is no longer issued.
Be sure to check the data in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.
8. Get registered with extrabudgetary funds
The tax inspectorate must notify the Pension Fund (PFR) and Rosstat about the appearance of a new individual entrepreneur in Russia.
A certificate of registration with the FIU and statistics codes will be issued to you upon receipt of the USRIP sheet or sent by mail. If this does not happen, contact the local branch of the Pension Fund yourself.
You need to register with the Social Insurance Fund (FSS) within 30 days from the date of hiring the first employee.
9. Print, open a bank account, buy a cash register
All this is optional and highly dependent on the type of activity, but:
- Documents sealed with a seal have more weight in the minds of customers and partners.
- It is much more convenient to settle accounts with counterparties and pay taxes in a non-cash form through the current account of an individual entrepreneur.
- In most cases, you cannot accept cash from customers without issuing a check.
That's all. Nine easy steps and you are an individual entrepreneur!
Individual entrepreneurship is the activity of citizens, focused on generating income, the amount of which in most cases exceeds the level of wages. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.
If you intend to organize a small business or small production, you will have to register an individual entrepreneur without fail in order to work within the law. In the article I will consider the instructions for opening a private business, official registration, the taxation system in the field of individual entrepreneurship and give legal advice.
IP is an activity carried out by an entrepreneur independently. The basis for making a profit is the use of own property, the performance of work and the sale of goods. Entrepreneurs have to work in the area of application of laws that apply to legal entities.
Decided to start your own business? Perfect. Check out the article in which I will tell you what documents are required for registering an individual entrepreneur, and which government agencies you will have to contact.
The main registration authority responsible for issuing permits for entrepreneurial activities of an individual nature is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow, you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to the current legislation, registration of an individual entrepreneur takes 5 days.
Without a package of documents, it will not be possible to register an entrepreneurship. What papers are submitted to the registration authority?
- IP registration application. You can find a sample application at the registration authority or on the website nalog.ru.
- Passport. If the package is submitted by the applicant, a copy will do. If the issue is handled by a trusted person, a copy of the passport will have to be notarized.
- You will also need the original receipt, which indicates the payment of the fee.
- Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.
After submitting a package of documents, the applicant receives a receipt stating that the registration authority has received the application. A date has been set for when the results will be released. Complete your application carefully and correctly. If it makes mistakes, the authority will send them to the individual by mail. As a result, IP registration will be delayed.
Video advice from a professional lawyer
If all is well, on the day appointed by the registrar, the applicant must come to the specified location and receive:
- A certificate that confirms the registration of IP.
- Document on assignment of an identification number.
- Extract from the State Register of Entrepreneurs.
Let's consider the procedure in detail.
Step by step action plan
Not satisfied with the salary? Tired of working as an archaeologist or doctor for a penny? Do you want to realize your business ideas? It is not necessary to create a joint-stock company, individual entrepreneurship is suitable. For registration, an appropriate application is submitted to the tax authority.
- Make sure that you are not subject to the restrictions established by law for individual entrepreneurs. Specifically, you must be over 18 years of age. Legal capacity should not be restricted by the courts. Employees of municipal and state services cannot be entrepreneurs.
- Write an application for registration of IP. You will find the form of the form, which is called P21001, at the registration authority or on the portal of the regional tax service. The application is written by hand or on a computer.
- In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Keep in mind that certain activities are subject to the appropriate taxation system.
- Decide on the taxation system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to pass after registration is completed. However, it is best to decide on the SN during the application process.
- Contact the regional tax authority and get the details for paying the state tax. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in the package of documents. When applying, do not forget to take your passport with you.
- Give the complete package to the representative of the tax authority. Within 5 days, employees of the department will draw up documentation and issue a certificate and an extract from the register.
- After receiving, it remains to contact the Pension Fund, register and find out the amount of the mandatory contribution. Upon completion of the process, you can open a bank account and start entrepreneurial activities.
The procedure for registering an individual entrepreneur can seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week, make your dream come true by becoming a businessman.
Video review of the opening of IP
How to open an IP for a foreign citizen in Russia
Recently, a friend from Kazakhstan asked me how to open an IP for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.
I will list the requirements for foreign citizens when opening an IP.
- When registering a foreigner as an entrepreneur, it is necessary to follow the current legislation regarding the registration of entrepreneurs.
- Since the place of registration of the entrepreneur is a permanent residence permit, foreigners are registered on the basis of the place of temporary residence. The information is indicated in the identity card, in the form of a stamp.
Consider the documents for registration.
- IP registration application.
- A copy of the foreigner's passport. Have the original with you.
- Photocopy of birth certificate. It is not out of place to grab the original.
- A copy of the document that allows you to permanently or temporarily reside in Russia. Based on it, registration is carried out.
- Original and photocopy of the document confirming the place of residence in Russia.
- Receipt of payment of the fee for opening an individual business.
Remember, all documentation for opening a business that is submitted to the tax office must be in Russian. If necessary, translate and notarize.
Foreign citizens can independently hand over the package to the tax service. If this is not possible, for example, for health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as is the case with Russian citizens.
If you have a great idea for organizing a business in our country, you can implement it. The current legislation does not interfere.
What taxes does a sole proprietor pay?
Let's talk about what taxes an individual entrepreneur pays. Over the past year, IP taxes have not changed much. Consequently, the payment rules remained at the same level. According to the current legislation, the taxation of entrepreneurs in Russia is carried out according to several options:
- Single tax - UTII.
- Simplified system - USN.
- Patent system - PSN.
- The main system is OSN.
Each of the entrepreneurs working in the territory of the Russian Federation reserves the right to choose the taxation option that is more suitable. Consider the options in more detail to make the best choice.
UTII
The UTII taxation system has been in force since 2008. Until 2014, the Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs got the opportunity to choose the type of taxation.
- Provides for the payment of fees on estimated income. The amount, taking into account all factors that provide income, is set twice a year. After that, the individual entrepreneur pays fifteen percent of this amount every month.
- The main disadvantage is that the entrepreneur pays deductions regularly. It doesn't matter if there is any income at all.
- The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.
PSN
Only individual entrepreneurs have access to the PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before obtaining a patent. Upon completion of the registration of the PSN, it is impossible to switch to the previous system.
- You can work with this taxation option only in the territory where the patent is received. For work in other regions, they are undergoing a re-registration procedure.
- For Russian subjects, there are various rules for registration, conditions for issuing and validity periods. Details can be found at the regional tax office.
- The general rule for Russia is the exemption of the entrepreneur from the mandatory preparation of a declaration for the duration of the patent.
- Benefits: No need to use a cash register, less stringent reporting, and a 6% tax rate.
USN
USN simplifies reporting. As a result, an entrepreneur can manage on his own, without resorting to the help of an accountant. Plus, the simplified tax system exempts from property tax and value added.
There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, the costs invested in the enterprise are not subject to consideration.
The second option is more loyal to the business, which provides for permanent investments. As soon as a businessman submits a report to the tax office, a calculation is carried out, which takes into account the costs of investments. The amount of the fee is 5-15% of income.
Entrepreneurs who meet certain conditions can switch to this scheme.
- The annual income does not exceed the mark of 6 million rubles.
- The number of employees is not more than 100 people.
DOS
For businessmen, DOS is the least profitable. If you do not apply for one of the listed options, you will have to work on the basis of DOS.
