Tax legislation in the field of individual entrepreneurs is regularly changing. What taxes for individual entrepreneurs should be guided in 2020? It is expected to increase the amount of fixed contributions, expand the use of pilot regional projects throughout the country.
Fixed fees "for yourself"
For all individual entrepreneurs, regardless of the chosen taxation regime, an obligation to pay 2 types of contributions is established. They have a fixed size regardless of the size of the profit and are subject to mandatory payment throughout the entire period of registration of the entrepreneur in the Unified State Register of Enterprises, even if the activity is not actually carried out.
In 2020, an increase in fixed contributions for themselves is expected for IP, which is approved by Art. 430 Tax Code:
- compulsory pension insurance - 32,448 rubles. (previously 29 354 rubles);
- compulsory health insurance - 8,426 rubles. (previously 6,884 rubles).
Total, according to the results of 2020, SP is obliged to pay 40 874 rubles. contributions. You can make one payment or pay installments in installments. The main thing is that the amount in full should be transferred before December 31, 2020. With an income of more than 300,000 rubles. additionally charged to the Pension Fund 1% contribution from the difference between the actual amount and the specified limit. It is paid until July 1, 2021. Moreover, the total payment cannot exceed the 8-fold amount of the fixed contribution to the Pension Fund, that is, for 2020 this is 259,584 rubles.
When registering an IP in mid-2020, the amount of fixed contributions will be calculated in proportion to the number of months from the start of operations to the end of the year.
You can get exemption for these payments only for certain reasons, confirmed by the relevant documents:
- caring for a child up to one and a half years;
- caring for a disabled child, an elderly person or a disabled person of the 1st group;
- military service;
- living together with a military spouse or an employee of certain structures (UN, consulates, etc.), who, on duty, is sent to a place where there is no opportunity to work.
The size and list of other taxes and fees for individual entrepreneurs in 2020 will depend on the chosen taxation system: general or special regimes (USN, PSN, UTII, UES)
|OSNO (general system)||1. Personal income tax = (revenue - costs) * 13%|
2. VAT at a rate of 0% to 20%.
|Depending on the type of activity, taxes are additionally paid on transport, property, water.|
|USN ("simplified")||6% of income or 15% of the difference between income and expenses.||By decision of the regional authorities, it is possible to reduce rates to 1 and 5% for the first and second versions of the simplified tax system, respectively.|
|PSN (patent)||(Potential income * 6%) = patent price per month.||The types of activities established by Art. 346.43 of the Tax Code of the Russian Federation. Regional authorities expand this list and establish potential returns for all types.|
|UTII ("imputed")||15% of imputed income adjusted for K1 and K2.||Not real, but imputed income of individual entrepreneurs (calculated in advance by the state) is taken into account.|
The types of activities approved by Art. 346.26 of the Tax Code of the Russian Federation. K1 is established annually by the Ministry of Economic Development (for example, 1.915 for 2019), K2 - by municipal authorities.
|Unified agricultural tax (single agricultural tax)||6% of the difference between revenue and expenses.||From agricultural products IP must receive at least 70% of its income.|
Individual entrepreneurs without special tax regimes do not pay VAT (except for the import of imported products into the Russian Federation), property tax for business and personal income tax.
Expanding the scope of the new special mode
The special tax regime "Professional income tax", which appeared in 4 regions of the country as a pilot project in 2019, is planned to be introduced in 2020 in all other regions of the Russian Federation. The rate is calculated from the income of the individual entrepreneur (without the possibility of reducing the amount of expenses) and depends on how they are received:
- 4% - from cooperation with individuals;
- 6% - from cooperation with other individual entrepreneurs and legal entities.
Amounts payable are calculated in a special mobile application of the Federal Tax Service "My tax". A monthly notice of payment for the past month is also sent here. Entrepreneurs are not required to submit a declaration or other types of reporting.
The new system can be used subject to an annual income of up to 2.4 million rubles. and the absence of employees. Exact amendments to the laws, approving the introduction of special regime for self-employed throughout the country, should be adopted in December 2019.
Use of online cash desks
According to the law No. 129-ФЗ dated 06/06/2019, certain categories of individual entrepreneurs without workers can continue to work in 2020 without online cash desks (until 01/01/2021). Their activities should be related to:
- the sale of goods of own production: confectioners at home, handmade masters;
- independent provision of services to the population: nannies, nurses, dog-sitters, hairdressers, private taxi drivers, craftsmen making and repairing clothes;
- independent performance of work: private builders and repairmen (without trade in building materials from other manufacturers).
In addition, for certain types of activities, one can dispense with the acquisition of cash registers at all. For example:
- rent their own residential living quarters (including together with a parking place in an apartment building);
- retail shoe covers.
Other innovations and changes
In the field of tax policy for private entrepreneurs in 2020, a number of changes are expected:
- Entrepreneurs at the STS who pay work according to the "Income" scheme and use online cash registers in their activities will be exempted from the need to fill out reports under the STS.
- When using the “simplified payment system”, the introduction of a transition period is considered in case of a one-time excess of the permissible limits for the number of employees (100 people) or the amount of income (150 million rubles): the opportunity to stay until the end of the tax period on the simplified tax system, but to transfer tax at an increased rate. Its size is still unknown, so it is too early to judge the benefits of such a proposal.
- From January 1, 2020, the environmental tax will be transferred to tax status, a new chapter 25.5 with the same name will appear in the Tax Code of the Russian Federation. Proceeds from it are planned to be directed to financing the state policy in the field of ecology.
- It is planned to index the income limit for entrepreneurs on a simplified system (the coefficient of the Ministry of Economic Development must be determined before 11/20/2019), so from next year, entrepreneurs will focus on new indicators.