The law on self-employed. Information for consideration

    For a long time on Habré in discussions mention the new law on the self-employed. So far there is little information, but still decided to write on the basis of the information that is - the Law, the conclusions of the relevant committees, the answers on the FTS website.

    The law applies to IT services, there are no features for IT.

    The package of laws on the introduction of a new tax for self-employed citizens has been signed and comes into force on January 1, 2019. A new special regime and a new tax appeared, Federal Law of 27.11.2018 No. 422-ФЗ “On the experiment to establish a special tax regime“ Tax on professional income ”in a federal city of Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan ( Tatarstan) ”

    There is a month left before the entry into force of the law, there is time to sort out a bit.

    Briefly: The

    experiment will last 10 years - from January 2019 to December 2028. The tax rate on professional income (NPA) - 4% and 6%. It is indicated that the tax rate for 10 years will not change. There is no reporting, there is no cash, insurance fees do not have to be paid.

    Individual pension contributions may be paid voluntarily.

    The purpose of the NAP is to remove the income of individuals from the shadows.

    But I would advise you to pay attention to the new IP tax, which also can apply special regime. Accordingly, do NOT submit reports, do not pay insurance premiums and DO NOT apply cash.

    Organizations may also face this law by entering into contracts with self-employed.
    There are already a lot of questions, but in practice there will be more questions.

    More details:

    Professional income - the income of individuals from activities in the conduct of which they do not have an employer and do not attract employees under labor contracts, as well as income from the use of property.

    Where applicable


    From January 1, 2019, it will be applied in four regions:
    Moscow.
    Moscow region.
    Kaluga region. The
    Republic of Tatarstan.

    From 2020, other regions will be able to join.

    If a citizen conducts activities in several regions, he himself chooses which region will be registered. You can change the place of registration in this case once a year.
    And the law is not about registration at the place of residence (or registration, as they used to call it), but about the place of business. What it is, the law does not specify.

    Therefore, the first question is what to consider as a place of business for a self-employed person.

    Who can apply


    Any individuals (citizens of the Russian Federation and the EAEU), including those already registered as individual entrepreneurs, can apply.

    Conditions for all:

    1. Income for the calendar year is not more than 2.4 million rubles
    2. Lack of employees Not

    applicable for all activities. For example, does not apply to trade.

    A complete list of who is NOT entitled to apply NAPs:
    Статья 4. Налогоплательщики налога на профессиональный доход
    2. Не вправе применять специальный налоговый режим:
    1) лица, осуществляющие реализацию подакцизных товаров и товаров, подлежащих обязательной маркировке средствами идентификации в соответствии с законодательством Российской Федерации;
    2) лица, осуществляющие перепродажу товаров, имущественных прав, за исключением продажи имущества, использовавшегося ими для личных, домашних и (или) иных подобных нужд;
    3) лица, занимающиеся добычей и (или) реализацией полезных ископаемых;
    4) лица, имеющие работников, с которыми они состоят в трудовых отношениях;
    5) лица, ведущие предпринимательскую деятельность в интересах другого лица на основе договоров поручения, договоров комиссии либо агентских договоров, если иное не предусмотрено пунктом 6 настоящей части;
    6) лица, оказывающие услуги по доставке товаров с приемом (передачей) платежей за указанные товары в интересах других лиц, за исключением оказания таких услуг при условии применения налогоплательщиком зарегистрированной продавцом товаров контрольно-кассовой техники при расчетах с покупателями (заказчиками) за указанные товары в соответствии с действующим законодательством о применении контрольно-кассовой техники;
    7) лица, применяющие иные специальные налоговые режимы или ведущие предпринимательскую деятельность, доходы от которой облагаются налогом на доходы физических лиц, за исключением случаев, предусмотренных частью 4 статьи 15 настоящего Федерального закона;
    8) налогоплательщики, у которых доходы, учитываемые при определении налоговой базы, превысили в текущем календарном году 2,4 миллиона рублей.

    What income will be taxed by the NAP


    All income received from the sale of goods and the provision of services, the performance of work, except:

    A complete list of revenues that will NOT be taxed by the NAP:
    Статья 6. Объект налогообложения
    2. Для целей настоящего Федерального закона не признаются объектом налогообложения доходы:
    1) получаемые в рамках трудовых отношений;
    2) от продажи недвижимого имущества, транспортных средств;
    3) от передачи имущественных прав на недвижимое имущество (за исключением аренды (найма) жилых помещений);
    4) государственных и муниципальных служащих, за исключением доходов от сдачи в аренду (наем) жилых помещений;
    5) от продажи имущества, использовавшегося налогоплательщиками для личных, домашних и (или) иных подобных нужд;
    6) от реализации долей в уставном (складочном) капитале организаций, паев в паевых фондах кооперативов и паевых инвестиционных фондах, ценных бумаг и производных финансовых инструментов;
    7) от ведения деятельности в рамках договора простого товарищества (договора о совместной деятельности) или договора доверительного управления имуществом;
    8) от оказания (выполнения) физическими лицами услуг (работ) по гражданско-правовым договорам при условии, что заказчиками услуг (работ) выступают работодатели указанных физических лиц или лица, бывшие их работодателями менее двух лет назад;
    9) от деятельности, указанной в пункте 70 статьи 217 Налогового кодекса Российской Федерации, полученные лицами, состоящими на учете в налоговом органе в соответствии с пунктом 73 статьи 83 Налогового кодекса Российской Федерации;
    10) от уступки (переуступки) прав требований;
    11) в натуральной форме;
    12) от арбитражного управления, от деятельности медиатора, оценочной деятельности, деятельности нотариуса, занимающегося частной практикой, адвокатской деятельности.

    Please note that the proceeds from the sale of property are not subject to NAP, that is, the personal income tax will be 13%.

    Mobile application "My Tax"


    When the law enters into force, the procedure will be clearer, but all communication with the tax authority is assumed through the My Tax mobile application, which no one has yet seen. The application will be free, installed on computers, tablets, smartphones.

    What is the My Tax mobile app?
    Статья 3. Мобильное приложение «Мой налог»
    1. Мобильное приложение «Мой налог» – программное обеспечение федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов, применяемое физическими лицами с использованием компьютерного устройства (мобильного телефона, смартфона или компьютера, включая планшетный компьютер), подключенного к информационно-телекоммуникационной сети «Интернет» (далее – сеть «Интернет»), в случаях, предусмотренных настоящим Федеральным законом.

    2. Порядок использования мобильного приложения «Мой налог» размещается в сети «Интернет» на официальном сайте федерального органа исполнительной власти, уполномоченного по контролю и надзору в области налогов и сборов.

    Register self-employed - through a personal account or the application "My Tax". The application can be submitted through credit institutions.

    Tax rates and tax calculation


    4% when sold to individuals
    6% when sold by a legal entity and individual entrepreneurs for entrepreneurial activities
    Tax period is 1 month, reporting is not filed.

    A deduction of 1% or 2% of income is provided, respectively, at rates of 4% and 6%, but not more than 10 thousand rubles a year.

    Self-employed expenses are not counted.

    The tax is calculated by the tax authority and sends the data by the 12th day of the following month. Payment - until the 25th day.

    Calculation based on the data provided by the self-employed.
    From the FTS website
    Question: How will the tax authorities control the size of the income received from the professional income tax (NPA)?

    Answer: The tax authorities will only rely on the information about income that the person himself entered in the application “My tax”, as well as there are other ways to control the movement of funds in the accounts, for example, monitoring transactions on all bank cards.

    Failure to issue checks to organizations and individual entrepreneurs will deprive them of the opportunity to reduce the taxable base. Clearly this is a measure to control the income of the self-employed.

    A responsibility


    Article 129.13 of the Tax Code of the Russian Federation has been added - a fine of 20% of the amount for violation of the procedure and (or) terms for transferring calculation data to the tax authority.

    In the case of repeated violations within six months, a fine of 100% of the amount

    Article 129.13 of the Tax Code
    Статья 129.13. Нарушение порядка и (или) сроков передачи налогоплательщиками сведений о произведенных расчетах при реализации товаров (работ, услуг, имущественных прав)

    1. Нарушение налогоплательщиком установленных Федеральным законом «О проведении эксперимента по установлению специального налогового режима «Налог на профессиональный доход» в городе федерального значения Москве, в Московской и Калужской областях, а также в Республике Татарстан (Татарстан)» порядка и (или) сроков передачи в налоговый орган сведений о произведенном расчете, связанном с получением дохода от реализации товаров (работ, услуг, имущественных прав), являющегося объектом налогообложения налогом на профессиональный доход, влечет взыскание штрафа в размере 20 процентов от суммы такого расчета.

    2. Те же деяния, совершенные повторно в течение шести месяцев,
    влекут взыскание штрафа в размере суммы такого расчета.

    Features for FE


    The individual entrepreneur can also apply this special regime, with the individual tax rates, non-payment of insurance premiums, and non-use of the cash register being applied to the individual entrepreneur.
    From the FTS website:
    Question: The PI pays insurance premiums every year. Since 2019, this amount again becomes more. For individual entrepreneurs, this amount significantly “hits the pocket”. If you keep the status of IP, go to the payment of NAP from 2019, will you still need to pay insurance premiums?
    Answer: Individual entrepreneurs applying NAP have the right not to pay insurance pension and medical contributions. That is, if you go to the NPA from 2019, then you can save on insurance premiums. However, remember that the threshold value of income at which you can use the new special tax regime is not more than 2.4 million rubles per year.

    The transition to the new regime for IP will be voluntary, subject to the conditions, including the lack of workers. But you can not combine different modes.

    That is, the IP will be able to apply only the NAP.

    During the transition, he will have to notify about the termination of the use of special regimes (USN, UTII) within 30 days from the date of registration of the payer of the NAP. If this is not done, the registration of the payer of the NAP is canceled. With the refusal of the NAP will be able to return to the special regime. To do this, you must submit an application for registration of the payer within 20 calendar days.

    The PI has two options - it can continue to be an IP, it can stop registering and pay the tax as an ordinary person.
    From the FTS website:
    Question: Can an individual entrepreneur deregister in this capacity and start paying professional income tax (NPA) as an ordinary individual?
    Answer: Yes, the individual entrepreneur may first be removed from the register in the information system as the individual entrepreneur and start paying NAP as an individual.

    PIs are exempt from personal income tax and VAT (except for import). But they are not exempt from the duties of a tax agent, if they sign a civil law contract with an individual.

    For legal entities


    It would seem that the law is for individuals, but there are two points to which I would advise paying attention to legal entities. This is not written anywhere and is not mentioned in Internet articles, it is solely my opinion, based on work experience and analysis of existing practice.

    1. Tax optimization


    Surely there will be a desire to optimize taxes and transfer workers to self-employed. Such a scheme is common now, with the dismissal of workers and the registration of individual entrepreneurs. And the tax knows about it and reveals.

    However, the law is nipped in the bud.

    • income from employment will not be taxed by the NAP, at a rate of 6% (this is specifically stated)
    • if a civil contract is concluded with the employer, not only current but also former (the employee was dismissed less than two years ago), then this is also not subject to NAP.

    That is, in these cases it will be necessary to withhold personal income tax and pay insurance premiums, as usual.

    2. Civil contract with the self-employed


    An advantageous option is that you do not have to withhold personal income tax, you do not have to pay insurance premiums. Moreover, in contrast to the PI, there are no fixed insurance premiums, there is no reporting, for a natural person it is more profitable than a PI.

    But the potential risks are for legal entities.

    The first is when the person is not actually self-employed.

    This will need to be checked and at the conclusion of the contract, and then from time to time to monitor the status of the self-employed. How - I do not know yet. For SP there is EGRIP. For self-employed it is logical that there will also be a registry, but the law does not say this. In any case, you must require a check.
    Now the same situation, for example, the contract was concluded with the PI, then the person stopped registration, and the organization got into the database that it was an entrepreneur, when paying personal income tax does not withhold, does not pay contributions for it. If found, add additional fees and fine.

    Similarly, I think it will be with the self-employed - if the payments are after deregistration, the organization is obliged to pay insurance premiums for physical persons and withhold personal income tax.

    The second risk is the analogy with the already existing scheme of identifying the optimization of the transfer of workers to the IP. With a large number of self-employed, long-term relationships, if this is the only customer, I believe that there is a risk of re-qualification in the labor market. The practice will not be immediately, but I recommend to remember this immediately.

    findings


    Individuals who think whether they need to register as an SP can consider the option of a NAP.

    This tax will be beneficial for those who use the “income” system and there is no tax holiday.
    PI on other modes must be considered. A big plus is the lack of cash and the obligation to pay fixed insurance premiums. In this case, those who wish can voluntarily pay into the pension fund.

    But the rest - practice will show.

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