Which IPs are subject to tax holidays. Tax holidays for entrepreneurs

“Vacations” is a good word, but “tax holidays” is even better. This word promises a period free from study or activity, and in relation to businessmen - a temporary exemption from the tax burden. That's just the holidays, in their classical sense, are given to those who are already tired of studying or the works of the righteous, and tax holidays are provided to beginners who have just completed state registration.

They discussed tax holidays quite widely, they were also mentioned by the President in. Expectations from their introduction were serious, so we even advised our users to postpone the state registration of LLCs and individual entrepreneurs until there is clarity on this issue.

Who can get tax holidays?

However, the much anticipated law did not become a New Year's gift to potential businessmen. Firstly, it turned out that tax holidays are provided only for newly registered individual entrepreneurs, and they were not introduced for LLCs for a reason that is surprising for business, but completely understandable for bureaucrats. Officials simply did not find mechanisms to prevent the mass registration of new companies for the purpose of zero taxation.

IP registration is carried out by TIN individual, which does not change throughout its life, so it is easy to track those who have deregistered and re-registered to fall under the tax holiday. But closing a working company and opening a new one, which will fall under tax holidays, is easy, because organizations have different TINs. Thoughts were expressed to link the possibility of registering one "preferential company" to specific founders, but they did not have time to develop an appropriate mechanism or did not want to.

So, we repeat, tax holidays are provided only for newly registered individual entrepreneurs. Entrepreneurs already operating at the time of entry into force of the regional law, tax holidays do not apply.

Secondly, the federal law did not introduce tax holidays throughout the Russian Federation, but only gave the regions the right to introduce them at home. The regions were in no hurry to do this, so as not to lose the expected tax revenues from new IP. The estimated "shortage" of taxes due to the proposed benefits in Russia as a whole is 250 billion rubles. As part of state budget not much, but for some regional budgets even 1-2 billion rubles is a serious amount. Although, it would seem, what difference does it make - after all, tax holidays do not reduce existing tax revenues, but enable residents of the regions to open new businesses, get on their feet and then replenish the treasury. But still, a significant part of the regions introduced on their territory zero taxation for new entrepreneurs.

Thirdly, tax holidays apply to certain types of activities in production, services and scientific activities. Trade is not subject to tax holidays! Each region establishes for itself specific types of activities, indicating the OKVED code, to which this benefit will apply. In addition, local laws may establish other restrictions and requirements for IP "on vacation".

Fourthly, only individual entrepreneurs who have chosen the STS and PSN modes can receive tax holidays. This benefit does not apply to the imputed regime and to the OSNO.

Fifth, although the validity of regional laws on tax holidays is set until the end of 2020, a particular individual entrepreneur can receive them for a maximum of 2 years (the law refers to this as a tax period). Regarding the tax period, you also need to know the following: it is considered the year in which the IP was registered. For example, the law on tax holidays in the Krasnodar Territory came into force on May 8, 2015, which means that an entrepreneur who registered after this date can work at a zero rate until the end of this year plus the next year, that is, less than two years.

In total, only individual entrepreneurs who meet the following requirements can receive a zero tax rate for a period of up to two years:

• for the first time passed the state registration as individual entrepreneur after the entry into force of the regional law on tax holidays;
• intending to carry out activities from the list given in the regional law;
• those who have chosen the tax USN mode or PSN and switched to a zero rate immediately after registration.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.

What other requirements must be met by individual entrepreneurs operating in the tax holiday regime?

On this, the list of requirements for beneficiaries is not exhausted, the individual entrepreneurs “on vacation” will be monitored, and in case of violations, they will be deprived of the possibility of using this benefit.

The share of income received by an individual entrepreneur from the types of activities for which tax holidays have been introduced must be at least 70% of all income. If an entrepreneur combined “preferential” activities with others, for example, production and trade, and received less than 70% of income from a privileged type of activity, then all his income will be taxed at the usual rate of 6%. An individual entrepreneur who has issued various patents for different types activities, including those that are not in the regional law, will have to keep separate records of income.

Local tax holiday laws may set their own income limit for those working on the simplified tax system. So, in 2018, the limit for simplified people is set, in the general case, as 150 million rubles. Regions can reduce this limit, but no more than 10 times. There are also restrictions on employees. Moscow entrepreneurs, for example, will be able to hire no more than 15 people, and not only on the PSN, but also on the simplified tax system (according to general rule, on a simplified system, you can have up to 100 employees).

For the payment of insurance premiums for themselves and for employees of individual entrepreneurs operating in the tax holiday regime, they do not have any benefits. The entrepreneur's contributions for himself in 2018 amount to at least 32,385 rubles, and they must be transferred even if there is no income from the business.

The database of regional laws on the introduction of a zero tax rate for new entrepreneurs is often updated, in addition, each of them has its own validity period. Up-to-date texts can be found on the website of the Ministry of Finance or in legal reference systems. In addition, you can find out all the details about the zero rate at the IFTS at the place of registration.

Federal law that regions may introduce tax holidays for small businesses represented by individual entrepreneurs, was adopted back in December 2014 for No. 477-FZ. He made changes to part 2 of the Tax Code of the Russian Federation. What is the point normative act? According to the text of the law, for the subjects of the Russian Federation, it is possible to introduce such holidays from 2015 to the end of 2020. What will small businesses rest on during these holidays?

A business that registers for the first time will be entitled to use the 0% rate for two tax periods, counting from the date of registration. Of course, everything is not so simple. Not everyone will be able to use the zero rate.

Questions of this nature and many others, businessmen have long been accustomed to solve in this service, try to minimize risks and save time.

Let's name the main points:

• Holidays are entered only for individual entrepreneurs;
• Holidays only apply to businesses using or;
• Entrepreneur must meet the status of "registered for the first time";
• The scope of small business activity is industrial, social, scientific;
• The share of the above "preferential" activities must be at least 70% in the total income of the IP;
• To introduce holidays, the region must adopt an appropriate law.

What does "first-time registered" IP mean?

There are two very important moments to be well understood:

1. You need to go through the IP registration procedure after your region adopts its own law - only then will you be considered “registered for the first time”!
2. If you have previously been registered as an individual entrepreneur, but ceased activities, were deregistered, and now decided to register again, after the adoption of regional legislation on "zero" tax rate You can also take advantage of this benefit!

By the way, until recently the second condition was disputable. The Ministry of Finance has repeatedly expressed its point of view, indicating that only newly registered entrepreneurs can use the benefit. Judiciary entrepreneurs were not always supported in this matter either. Supreme Court finally put an end to the dispute, pointing out in paragraph 14 judicial practice related to the application of chapters 26.2 and 26.5 of the Tax Code of the Russian Federation, that “re-registered” individual entrepreneurs are also entitled to apply tax holidays. The Supreme Court drew attention stakeholders to the fact that the entrepreneur here should be considered as a citizen who has resumed his activity.

Let me also remind you that it is better to submit an application for use or immediately with a package of documents at.

What about activities

Only three spheres are registered in the federal law: social, scientific and production. Specific activities will have to be determined by regional authorities in accordance with OKUN and OKVED. Most likely, the list of these types of activities will be different by subjects.

What restrictions can be set by regional authorities

Yes, when adopting a regional law, a constituent entity of the Russian Federation may prescribe restrictions under which an individual entrepreneur can use a rate of 0%. Among these restrictions:

• The average number of employees of the entrepreneur;
• The maximum amount of income from activities that fall under the rate of 0% (can be reduced, but a maximum of 10 times).

There is another limitation that applies to everyone. Income from activities that meet the requirements of tax holidays must be at least 70% of the total income of the entrepreneur. This requirement is general, it does not depend on the regional affiliation of the business.

What happens if during the "zero" tax period any of the restrictions exceeds the limit? The individual entrepreneur will have to recalculate the tax for this period at standard rates.

There may be situations when an individual entrepreneur will combine two types of activities and pay tax at the standard rate one at a time, and the 0% rate will apply on the other. This may be, but it will be important for the entrepreneur to keep the correct separate accounting of the main indicators.

What else to pay attention to

Regions have the right to introduce tax holidays for individual entrepreneurs, but are not required to do so. That is, the federal law does not yet mean that a zero rate will be introduced in your region for some types of activities. It is necessary to wait for the adoption of the relevant law by the regional authorities, but they may not adopt it ...

What else? Although tax holidays allow an entrepreneur who is on the simplified tax system and PSN not to pay income tax, they do not exempt employees from paying insurance premiums “for themselves” and employees. Also, an individual entrepreneur will be required to pay land, transport tax, excises, if it falls under the category of a taxpayer of these taxes and submit a declaration under the simplified tax system, indicating a "zero" tax rate.

What can be said in the end

Yes, the scope of activities is significantly limited. I think the tax holidays will be of most interest to those who want to go into production. But in science and the social sphere, there are somehow few options. Yes, it will take time for the regions to adopt laws at their level. Theoretically, subjects may not support the idea of ​​tax holidays. But still, it is beneficial for the regions to develop their business: after two tax periods, these “first-time registered” individual entrepreneurs will already pay taxes as usual.

tax holidays – a great opportunity“come out of the shadows” for those entrepreneurs who are not officially registered, and for those who are thinking about starting their own business. The zero rate at the beginning of the activity will remove the tax burden from the young business and allow it to gain momentum. Therefore, if you can ensure that your business meets all the criteria of the tax holiday law, then wait for the adoption of the regional law - and register.

Small business in Russia, despite the ongoing legislative efforts of the state, does not, alas, feel a sense of real support. The problem here is not only that on the ground many of the government's initiatives "fade to naught." There is also a lack of legal literacy among entrepreneurs themselves, which allows them to receive tax preferences, including small business tax holidays…

Therefore, only one out of ten novice businessmen understands what tax holidays are in principle, what types of activities fall under tax holidays, and how tax holidays in 2019 can be secured. This article is written to remove all questions about tax holidays for individual entrepreneurs in 2019.

Tax holidays for individual entrepreneurs as they are: 5 important facts

Learn more about tax breaks for sole proprietorships

All of the above points indicate that the 2019 tax holiday is more of a myth than a reality. However, in sports terminology, “until the last game is lost, the game is not lost”, which means that it is necessary to use the opportunities provided by the state to the end. Moreover, statistics show an increase in the number of individual entrepreneurs going on vacation.

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Move the "sliders", expand and select " Additional terms”, so that the Calculator selects the best offer for opening a current account for you. Leave a request and the bank manager will call you back: he will advise on the tariff and reserve a current account.

A useful video on the topic will help you understand the intricacies of Tax Holidays:

How to get tax holidays for individual entrepreneurs in 2019?

Terms of tax holidays for individual entrepreneurs from the Federal Tax Service

The action plan of a novice IP should be as follows:

Remember that the duration of the holidays is the first two tax periods in a row (continuously) from the moment of registration or transition to the simplified tax system (patent). Therefore, it is better to “leave for the holidays” from January 2019. Then you will receive two full years (2019 and 2020) at a zero rate.

You can find out about tax holidays in the regions on the official website of a particular region.
If you have any questions on the topic, please ask them in the comments to the article.

Tax holidays for individual entrepreneurs in 2019 updated: April 12, 2019 by: All for IP

In order to develop entrepreneurship and support it at the initial stage of development, tax holidays are provided, according to which new registered individual entrepreneurs may not pay tax, which is the main tax regime chosen by the entrepreneur due to the application of the 0% rate. We will consider in the article how tax holidays are provided for individual entrepreneurs, for what periods.

At the same time, other tax liabilities remain for individual entrepreneurs - payment on a general basis of tax on income of employees, from land, transport, if there are appropriate objects subject to these types of tax. There also remains a need to implement mandatory insurance deductions for hired persons if their labor is used by the entrepreneur, as well as for himself. Tax holidays apply only to the main regime tax.

To use this right, established by law 477-FZ of December 29, 2014, those entrepreneurs who meet a number of criteria can. Tax holidays are available only for individual entrepreneurs. If registered entity, then there is no tax exemption, including situations where the formed organization is very small and meets the criteria for small enterprises.

Conditions for the application of tax holidays

An individual who has formed an IP may not transfer the main tax of the regime for 2 tax periods if the following criteria are met simultaneously:

1. A citizen registers entrepreneurship for the first time. If the current individual entrepreneur closes the current business and is deregistered, after which he registers with the tax again, then he will not receive the right to vacation again, since the condition for the initial formation of an individual entrepreneur has been violated. Also, individuals who were formerly individual entrepreneurs do not have such a right, since the registration of a new business will be repeated for this citizen;
2. The procedure for the formation of an individual entrepreneur was carried out after the approval of the legislative act of the regional authorities on the introduction of vacations in the subject of the Russian Federation. If the region has not provided for such relief for entrepreneurs, has not prepared and approved the relevant law, then there is no exemption from the main tax for individual entrepreneurs;
3. An individual entrepreneur has chosen a patent or simplified regime for doing business. Read also the article: → "". At the same time, the zero rate applies to a special tax under the simplified tax system or tax for a patent. If an individual entrepreneur chooses a simplified regime, then tax holidays are available regardless of the chosen taxable object. With an income-expenditure object, the entrepreneur is also exempt from transferring the minimum tax, which the individual entrepreneur must pay in the amount of one percent of income if his profit is zero or negative;
4. The field of activity of the entrepreneur must be related to the scientific, social or industrial sphere;
5. The share of the income of the individual entrepreneur "simplifier" from activities for which tax holidays are available must be equal to or exceed 70% of the total income;
6. The limit on the number of persons hired is not established by Law 477-FZ, however, the regions have the right to limit the number of personnel for applying the benefits. This condition is prescribed in the law, on the basis of which it is introduced Grace period on payment of taxes for individual entrepreneurs;
7. The law also does not establish a limit on the amount of income, the right to regulate the maximum bar for revenue from preferential activities is granted Russian subjects. It is not permissible to establish an income limit for “simplifiers”, reduced by more than 10 times relative to the value of the income limit prescribed in paragraph 4 of article 346.13 of the Tax Code of the Russian Federation

Only if each of these conditions is met, it is possible to count on receiving tax holidays in the form of no tax payable for the first two periods recognized as tax.

The Tax Code of the Russian Federation does not provide for the need to notify the tax authority of the use of the right to tax holidays.

Vacation period for sole proprietors

An individual entrepreneur may not pay tax for two tax periods from the moment of formation of an individual entrepreneur. For the "simplified" calendar year is taken as such a period. If an individual entrepreneur is registered within a year, then he may not pay tax for this year, as well as for the next one. In fact, the duration of his vacation will be less than two years. That is why, in order to maximize the use of benefits, it is more profitable to register an IP at the beginning of the calendar year.

For individual entrepreneurs on PSN, the right is also established not to pay tax for two tax periods. However, under the patent regime, the duration of this period may be less than 12 months, however, this rule remains subject to the limitation of two calendar years. The most profitable option is when a patent is obtained for one year, in which case the entrepreneur uses the entire vacation period. If a patent is acquired for a shorter period, then it is considered a taxable period. Read also the article: → "". In such a situation, its action will cease before the end of the allotted maximum term holidays, the remaining unused part of the two calendar years disappears.

Law 477-FZ establishes that the time for using tax holidays should fall on the period from the beginning of 2015. until the end of 2020

Do I need to keep track of income and expenses?

Despite the absence of the need to pay the main tax, individual entrepreneurs still need to take into account income and expenditure indicators. First of all, they will be useful for determining compliance with the criteria for using preferential conditions in terms of income.

Also, accounting for expenses and income will come in handy if the individual entrepreneur loses the right to vacation due to a violation established conditions. In this case, it will be necessary to calculate and accrue tax according to standard rules for the entire taxable period when the violation was committed. If the individual entrepreneur did not keep the necessary minimum accounting, then you will have to restore the indicators for the entire period of the vacation.

Loss of entitlement

A situation is possible when an entrepreneur at the time of the formation of an individual entrepreneur met the necessary criteria for applying tax holidays, but in the course of his activity he lost this right due to the violation of any condition. For example, the share of income from the privileged line of business in the total amount of income has decreased. In this case, the IP can no longer use preferential terms and is obliged to calculate and pay tax for the entire tax period when the violation was committed.

If such a situation arose in the first period of applying tax holidays, then you will have to pay the STS tax or patent for the entire period. Read also the article: → "". If in the next period the individual entrepreneur again meets the criteria for applying the benefit, then he will not have the right to tax holidays, since this benefit is possible only if it is used continuously for 2 tax periods.

If you lose the right to tax holidays in the first tax period, it will not be possible to restore it in the next one, since the condition for the continuity of the application of benefits over 2 tax periods is violated. If the violation was committed in the second tax period, then it will be necessary to calculate and pay tax for this period, it will not be necessary to charge tax for the first tax period, since all the necessary conditions were met in it preferential rules taxation.

Activities for tax holidays

Law 477-FZ establishes that the business of an entrepreneur must fit into the industrial, scientific or social sphere. There is no specific list in the law.

The constituent entities of the Russian Federation, establishing tax holidays on their territory, limit the list of privileged areas, guided by the requirements of Law 477-FZ and the OKUN and OKVED classifiers. Depending on the situation, the entrepreneur needs to carefully study legislative acts local authorities to clarify the presence of the right to tax holidays. As a rule, a specific list of activities is prescribed, as well as the details of the classifier, according to which they are defined.

If there are doubts about the presence of tax holidays when conducting a certain type of activity, you can contact Rosstat or Rosstandart for clarification.

Tax holidays in the regions

The above federal law secured the right of the constituent entities of the Russian Federation to introduce preferential working conditions for start-up entrepreneurs on their territory, but this is not their obligation. The authorities of the region independently decide whether tax holidays are necessary in the territory. If the decision is positive, the corresponding legislative document, which defines the conditions for using the benefit.

When registering, an entrepreneur should clarify whether a grace period has been introduced by local authorities. If such a law exists, then it is placed on the official website of the regional Duma. Regional authorities have the right to determine a list of areas of activity, upon registration of which an individual entrepreneur will be temporarily exempted from tax liability on simplified or patent tax. Regions may limit the amount of income from exempted activities, as well as the number of employees.

Examples of introducing tax holidays in the regions