What taxes are paid by the PI since 2019?
Russian entrepreneurs live more fun and interesting.
Almost every year, for quite a long period of time, is marked by the fact that some new innovations, changes are introduced, the list of bureaucratic obstacles to doing business is growing and its process becomes complicated, so that natural selection can be made and remain in this field of the economy only the most persistent and robust.
Well, let's try to get acquainted with the details of what the coming 2019 year prepares for us in this regard in order to do everything possible for registration among the survivors.
Online Ticket Office
So, from July 1, 2019, we are waiting for the most important and serious, apparently, innovation - they will introduce online cash registers completely for all. The massive “exodus” should, in truth, take place at the same time, but a year earlier. Then, the people regretted, and some categories were allowed to "live as before."
Due to all this, all IEs will, as one, have to go to the online ticket office on July 1, 2019, and therefore, there will be no more BSOs and other indulgences.
The first half of the year will still be able to calmly breathe in the catering businessmen, who do not have hired employees, who work at UTII or PSN, as well as trading with vending machines. Again without hired employees.
Why do we need these cash registers? Well, firstly, in order to free the tax service from cash register checks, since the data from online cash registers are immediately recorded in a common database that is accessible for viewing by fiscal services.
Secondly, the customer is pleased, who no longer needs to rush with paper checks as confirmation of his purchase, since now all information about the fact of payment will be duplicated on his phone by SMS or mailbox. Finally, the Government argues that this measure will make it easier for entrepreneurs themselves to keep records.
True, no one remembers that in the case of retail chains and large stores it is, of course, very cool and convenient, but small entrepreneurs are implied by such exorbitant financial costs (the purchase and maintenance of relevant equipment, etc.) that some will simply have to close business
Although, the pill was slightly sweetened with the promise of receiving an IP on PSN and UTII tax deduction for the purchase of an online cash register. The amount was limited to a threshold of 18,000 rubles per unit of equipment, however, in order to receive it, you should have time to register this device at the tax office before July 1 of the next year.
Payments for yourself
According to the new law, an entrepreneur in 2019 will pay the following for himself:
- FFOMS (medical insurance) - 6884.00 rubles;
- Pension Fund (pension fund) - 29354.00 rubles;
The above is for income amounts not exceeding 300,000.00 rubles. If the cherished threshold, God forbid, managed to cross - plus one percent of the amount exceeded, but not more than eight times 29354.00 rubles. (234 832.00 rub.).
"Self-employment" in general
According to the "self-employed" everything is difficult. The threshold for limiting annual income may jump to 20 million rubles, although this is not a fact, because it is possible that they will completely change the tax system for them. If so, then when selling goods and providing services to individuals, the tax rate will be 3%, and for legal entities and individual entrepreneurs, it will jump to 6%.
The ban by type of activity will continue in relation to the sale of real estate and marked goods - that’s for sure, and it’s very likely that a few more items will be added to this list.Reporting promise to cancel, in principle, but the obligation to register with the FTS will remain relevant.
True, the last point is not yet clear: if it is necessary to carry out activities with the use of hired workers, then is it necessary to be removed from the register, as self-employed, to get up, like an entrepreneur? And vice versa? In addition, the issue of tax deductions for compulsory medical and pension insurance also remains in limbo.
New for resort collection
Crimeans rejoice and grieve, respectively, residents of the Krasnodar, Altai and Stavropol Territories. The first tax holiday on the resort fee was extended until May 1, 2019 (well, actually, just for the season ...), while the latter will “enjoy” this innovation for a year already.
Those using online cash registers will most likely be exempt from filing reports on the STS. It is not excluded that the IE on the simplified system will be able to generate this report automatically and in the same way to inform the fiscal authorities about it.
They are going to introduce this allowance right “under the tree”, therefore, if you, as a good citizen, have already used the online cash desk all the year 2018, you will be completely freed from the “joy” with reports.
True, it is expected that this will in no way affect comrades on the USN "income minus expenses" - for them everything seems to remain the same. The first in line to delete this report from the list of cases will turn out to be, according to experts, namely the simplified tax system “incomes” - everything is always easier with them.
What else interesting IP will bring the year 2019?
As one of the first and, probably, the most pleasant initiatives of the Government in respect of IP, I would like to recall the extension of the supervisory vacations, which with great probability will now be valid until 2022. Thanks to this law, starting from 2016, small business was exempted from all sorts of planned inspections.
True, in order to fit into its norms, you need to be “white and fluffy”, without a single violation, over the past three years. And also not to belong to the types of activity from the “risk sphere”: education, health care, heat supply, social, energy saving and electric power industry.
In addition, firefighters will continue to fleeing operating hazardous production facilities (1 and 2 class), inspections will be carried out on the safety of hydraulic structures for relevant activities, as well as all those who deliberately harm the environment, in need of radiation safety.
Suddenly, but those who must ensure the protection of state secrets also fell under the norms. Although, they are not allowed out of the cap of control, and they have never been released, so what was separately to prescribe for is not clear ... By the way, for everyone else, holidays mean not only exemption from initiation of inspections by state bodies, but also by municipal control bodies doubly.
Changes are also expected from the end of April 2018 on the registration of individual entrepreneurs, that is, all entrepreneurs wishing to process their small business next year, the FTS will already have to send documents by email. If you want to get a paper version - you will need to submit a separate application.
This, of course, is far from a complete list of all possible innovations that await us in 2019, therefore we recommend closely following new publications on the websites of government agencies, as well as thematic materials of analysts.