The general (classical) taxation system is a tax regime in which the taxpayer (organization, individual entrepreneur) is obliged to pay to the budget all general taxes and keep accounting and tax records in full. Thus, OSNO is the most complex, costly and time-consuming regime in terms of administration, tax burden and reporting.
OSNO operates in the Russian Federation as the main mode without restrictions on the type economic activity, the number of hired personnel, the amount of income received and is applied by default.
If an economic entity during initial registration (or within 30 days after registration) did not declare the transition to a preferential tax regime, this means that its taxation system is OSNO. No declarations or notifications of intent to apply the general regime need be submitted.
OSNO should also be used by organizations and individual entrepreneurs that initially do not “pass” under the legislative requirements and restrictions that allow the use of special (preferential) tax regimes, or cease to meet such requirements in the course of doing business.
When is it profitable to be on OSNO?
1) If the counterparties of the organization (IE) are also on the OSNO.
All transactions subject to VAT allow you to reduce the amount of tax accrued to the budget by the amount of VAT received from sellers and contractors.
In turn, it is also beneficial for customers and buyers who are VAT payers to work with a counterparty on OSNO in order to reduce the tax payable on “input” VAT.
2) If the business is related to foreign economic activity:
- when selling goods (works, services) for export, organizations (IEs) have the right to deduct VAT amounts presented by the supplier;
- when importing goods into the territory of the Russian Federation, VAT paid during customs control is also presented for deduction.
3) The company conducts activities that fall under the income tax exemption:
- is an agricultural producer;
- works in the field of medicine and education;
- provides social services to the population, etc.
What taxes does an individual entrepreneur and LLC pay on OSNO
Application general regime includes the following taxes:
income tax
Income tax is a direct tax that is levied on the profits (the difference between income and expenses) of a company. The tax is transferred to two budgets: federal and regional.
To determine the tax base (the amount from which the tax must be calculated), the payer must clearly know what income and expenses he has the right to recognize for tax purposes, and which not. Therefore, for the correct calculation of tax, you should study Ch. 25 of the Tax Code of the Russian Federation.
The amount of tax is calculated according to the formula: NP payable = Tax rate * Tax base
The tax rate is 20%, of which:
- 3% - paid to the federal budget (0% for certain categories payers);
- 17% are transferred to the budget of a constituent entity of the Russian Federation (regional authorities may reduce the rate for certain categories of payers, while the allowable minimum is 12.5%).
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Taxable period |
calendar year |
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Payment terms |
1. Quarterly advance payments (for companies falling under the categories specified in paragraph 3 of Article 286 of the Tax Code of the Russian Federation) - within 28 days after the end of the quarter; 2. Monthly advances - before the 28th day of each month; |
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Reporting periods |
1 quarter, semester, 9 months |
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Reporting: income tax return |
For rent:
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value added tax
VAT is a federal indirect tax levied on that part of the cost of a product of a company's activity (goods, services, work), which is formed directly by this company in the process of creating this product. To calculate VAT payable, you should identify:
1) Accrued VAT amount - the amount of tax calculated from the proceeds from the sale of products (works, services);
2) The amount of VAT deductible - the amount of tax presented by contractors (suppliers);
3) The amount of VAT recoverable (in the cases provided for in paragraph 3 of article 170 of the Tax Code of the Russian Federation).
VAT payable = VAT accrued – VAT receivable + VAT recovered
Property tax
Property tax is a regional direct tax levied on the value of certain types of property of legal entities or individuals.
Individual entrepreneurs do not calculate the tax on their own (this function is assigned to the Federal Tax Service), but make payment according to a notification from the inspection, which contains information about the amount of tax assessed.
Legal entities calculate the tax payable on their own, based on the average annual or cadastral value of the property (tax base) and the tax rate. If the authorities of the region approved the quarterly payment of an advance on property tax, then such an advance is calculated as 1/4 of the total amount of tax.
Thus, the tax is calculated:
NI payable for the year = Tax rate * Tax base - Tax advances paid
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Tax rates |
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| Taxable period | Year |
| Payment terms | 1. For individual entrepreneurs (individuals) - for the year before December 1 of the year following the reporting one; 2. For organizations - advance payments and tax for the year are paid in accordance with the terms established by the subject of the Russian Federation. |
| Reporting period (only for organizations) |
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| Reporting (only for organizations): advance payment calculations and property tax return | For rent: 1. Calculations - for the 1st quarter, half a year (Q2), 9 months (Q3) until the 30th day (inclusive) of the month following the reporting quarter; Individual entrepreneurs do not submit property tax returns. |
Personal Income Tax
Personal income tax is a federal direct tax levied on the total income of an individual, excluding documented expenses.
The tax advance payments that an individual entrepreneur must pay during the year are calculated by the Federal Tax Service. If the notification from the inspection is not received, then advances are not paid.
The tax payable for the year, the individual entrepreneur calculates independently according to the formula:
Personal income tax = (Total income - Confirmed deductions - Advance payments) * Tax rate
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Tax rates |
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Reporting and tax period |
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Payment terms |
1. Advance payments for the period January - June - until July 15 (1/2 of the annual amount), for July - September - until October 15 (1/4 of the amount), for October - December - until January 15 of the next year (1/4 amounts); 2. At the end of the year (if underpayment was revealed or advances were not paid) - until July 15 of the next year. |
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Reporting |
Declaration 4-NDFL - for newly created individual entrepreneurs, is submitted in order to calculate the estimated income - no later than 5 days after the end of the month in which the income appeared. Individual entrepreneurs who have been working for more than a year do not submit a declaration; |
Other additional payments on OSNO
Payments for employees
1. All employers are required, acting as tax agents, withhold from the income of employees, transfer it to the budget and submit relevant reports.
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personal income tax rates |
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Payment terms |
Not later than the next day after the day of payment of income (with some exceptions) |
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In order to correctly calculate income tax, all legal entities are required to keep tax records. At the same time, tax and accounting data may not coincide, since not all income and expenses of an enterprise are accepted for calculating the income tax base. In practice, tax records are kept for other taxes, fees and contributions. Organization Methods tax accounting and forms of tax registers are approved in the order on accounting policy for tax purposes. In addition, organizations and individual entrepreneurs are required to keep books of purchases and sales in order to calculate VAT and comply with. 1. You may have been incorrectly informed by the Federal Tax Service. Make sure that in the tax database you really stand on OSNO. I was once also told that they allegedly did not have it in the database, that I had submitted a notification to the USN. Then it turned out that there was some kind of failure in the system and everything was fine. 2. USN is a special mode. In order to apply it, then, in 2011 (6 years ago), it was necessary to submit a corresponding application to the tax office, and to “have time” to do this in a strictly defined period of time. Did you do it? If not, then, of course, you have been on OSNO all this time. And on the one hand, the tax authorities will quite reasonably demand to calculate and pay taxes + submit reports within the framework of the general taxation system. 3. On the other hand, you have been paying taxes and submitting reports under the simplified tax system for 6 years (!) And the tax office has never had any questions about you. If all this time the Federal Tax Service has been accepting your reports on the simplified tax system and has not made any claims about the legality of applying simplified taxation, this indirectly indicates that the tax authorities recognized you as a payer of the simplified tax system. We can see this from paragraph 2.2 of the Ruling of the Constitutional Court of the Russian Federation of July 12, 2006 No. 267-O, quote: “... the taxpayer is entitled to assume that if tax authority does not apply to him for explanations or documents confirming the declared taxes, then the tax authority has no doubts about the correctness of paying taxes. Otherwise, it would mean a violation of the principle of legal certainty and would lead to the arbitrariness of the tax authorities.” So this is a double-edged sword. In general, in a good way, it is better to first contact a competent lawyer, here, as I already said, there are a lot of unclear details that ultimately determine further actions. To answer |
Most large economic entities in the country apply the general taxation regime. At the time of registration of an enterprise or individual entrepreneur, if they did not additionally submit any other selection statements, these entities automatically apply this taxation system, which is standard for everyone. She has both pluses and minuses.
Compared to other OSNO systems, it is the most extensive, containing a large number of obligatory payments, and requiring accounting, as well as reporting to the Federal Tax Service, statistics, etc. For accounting, it assumes the presence of a whole staff of specialists in this field.
The general taxation system for individual entrepreneurs of organizations has no restrictions, they can carry out any type of activity, however, it should be borne in mind that only organizations can conduct.
At the same time, it is these entities that have the most complete information about their work, due to the increased requirements of the law for them.
When is it beneficial to use OSNO?
This tax regime for individual entrepreneurs and companies is beneficial, mainly if the majority of their counterparties apply it in this way in their activities. This is primarily due to the input VAT. Approximately one fifth of the revenue (output VAT) of such firms is a mandatory payment that can be reduced by the amount of input tax. The larger its size, the lower the obligation to the budget for VAT.
The organization also has an increased chance of concluding a major contract. Certain types of activities (credit, pawnshop, insurance, etc.) can only be carried out by enterprises using OSNO.
When importing products from foreign countries during customs clearance, the cost of imported goods must be subject to VAT, and only companies and individual entrepreneurs on OSNO can offset this tax.
In addition, within the general regime, you can apply the benefits established by law, which allow you to work almost on an equal footing with other special systems, without observing some restrictions (for example, number).
OSNO can be combined with some preferential regimes, and this, in turn, can optimize the taxation system in the company.
What taxes are paid on the OSNO?
The overall system includes obligatory payments, as income tax (for individual entrepreneurs - personal income tax), VAT, property tax.
| Type of tax | Bid | Reporting | Payment terms | Who pays |
| income tax | 20% | Quarterly (monthly) declaration. Financial statements | Until the 28th day of the month (inclusive), after the reporting period. There are advance payments. | Organizations |
| personal income tax | 13% or 30% | 3-personal income tax | Until July 15 of the year (inclusive) following the reporting year. There are advance payments. | Entrepreneurs |
| VAT | 0%, 10%,18% | Quarterly VAT returns | By the 25th day of each of their 3 months, after the reporting period | Organizations Entrepreneurs |
| Property tax | 2,2% | Annual | Established by the subjects of the Russian Federation | Organizations Entrepreneurs |
Important! This list of taxes considers only those taxes that are inherent in this system of taxation. In addition, taxpayers pay general taxes, for example, 2 personal income tax, payments to the Pension Fund for employees, etc.
income tax
The object of taxation of this tax is the profit of the organization, calculated on the basis of accrued income (under the cash method - paid) and made economically justified expenses that have documentary confirmation. Basically, the tax rate is 20%, consisting of the federal part (2%) and the regional part (18%).
The latter are granted the right to reduce it for certain categories of enterprises. Tax payment can be quarterly and monthly (for large companies).
Taxpayers provide tax calculations for reporting periods, and for tax - a declaration on an accrual basis until March 28 of the next year.
personal income tax
Entrepreneurs are payers of personal income tax, which is calculated based on the proceeds received by them from their activities. The Tax Code of the Russian Federation allows individual entrepreneurs to use professional deductions, which must be documented. They can also be used without appropriate documents, but within the established norms. For residents, a tax rate of 13% is used, for non-residents (staying in the country for less than 183 days) - 30%.
IP reporting on OSNO is presented by a declaration in the form of 3-NDFL, which must be submitted before April 30 of the next year. The tax office, on the basis of the declaration for the previous year, can calculate the amounts of three advance payments for individual entrepreneurs (1/2, 1/4 and 1/4 of the amount of annual personal income tax).
VAT
The payers of this tax are both companies and entrepreneurs. The taxable base is the income received from sales in the country. A tax rate of 18% is generally applied. For some types of activities, a reduced rate is provided - 10%, or 0%. In this case, the base can be used in the calculation, or the calculated one (18/118%, 10/118%), for example, for advance payments.
To draw up quarterly declarations, the company must maintain special tax registers - books of purchases and sales, which, together with the report, are sent to the Federal Tax Service. They are submitted by the 25th day of the month following the reporting quarter.
It is possible, under certain conditions, to obtain a VAT exemption.
Property tax
This payment goes to the regional budget. Its object is the value of the movable (listed on the balance sheet until 01/01/2014) and real estate organizations and individual entrepreneurs on their balance sheet, calculated as of January 1. The Tax Code of the Russian Federation sets the maximum rate at 2.2%, while the regional authorities are given the right to lower it, as well as differentiate it depending on the payers.
By March 30 of the following year, you must submit a property tax return. Advance payments are made on a quarterly basis within the terms established by the regions.
Currently, there is a transition from using the residual value of the property to the cadastral value when calculating the tax. In the constituent entities of the Russian Federation, in which its calculation has switched to this procedure, this tax is also mandatory for preferential taxation systems.
Transition to OSNO
Transition from USN to OSNO
The transition of a company from a simplified system to a common one can be carried out in two cases:
- By independent refusal to use the USNO - made from the beginning of the next calendar year;
- Due to violation of the conditions under which simplified taxation is applied (excess of income, number, residual value OS, opening of branches, appearance in shares in the authorized capital from a legal entity of more than 25%) - from the beginning of the quarter when it happened.
In case of transfer, the company is obliged to inform the tax office. In case of a voluntary transition, an application is used in accordance with the form N 26.2-3, which must be submitted no later than January 15.
In case of violation of the conditions for using the USNO, the organization uses an application in accordance with Form N 26.2-2. It must be sent to the tax office no later than 15 days after the end of the period in which such a violation occurred.
Transition from UTII to OSNO
An organization can switch from imputation to OSNO on a voluntary basis, or in connection with the end of the implementation of the activity in connection with which UTII was used.
Such cases include:
- Cancellation of the application of UTII for this type of activity;
- Due to violation of the conditions for the use of UTII (for example, exceeding the area of \u200b\u200bthe retail space);
- The beginning of activity in the form of a simple partnership or trust management of property.
Also, the company is obliged to abandon UTII if the indicator for the number of employees or the participation of other companies in the authorized capital is exceeded.
An application to the tax service for deregistration as a UTII payer must be submitted within 5 days from the end of the activity. Firms fill in, and entrepreneurs -.
Transition from ESHN to OSNO
The transition from the agricultural tax to the general regime can be made on a voluntary basis, or due to non-compliance with the criteria for its application. If the company refuses the ESHN, it needs to inform its IFTS about this before January 15. To do this, the organization fills out a form in the form No. 26.1-3.
A forced transition must be made in cases where purchased raw materials have been used for the production of products, or the share of the company's income from the sale of goods of its own manufacture is less than 70%. However, it must be remembered that the last criterion is calculated only at the end of the year.
And even if the results of interim reporting show that the company will lose the right to use the UAT, it is still recognized as its payer until the end of the period. After losing the opportunity to use the agricultural tax, the company can return to it only after a year.
Transition from Patent to OSNO
The transition from PSN to the general taxation system is carried out if the conditions for its application are not met:
- If since the beginning of the year from the activity for which the patent is applied, an income of more than 60 million rubles has been received;
- The number of employees involved exceeded 15 people;
- The tax was not paid within the stipulated time.
If an individual entrepreneur has lost the right to apply a patent, he must report this to the Federal Tax Service within 10 days from that moment. In addition, for the lost period, he is obliged to calculate and pay all taxes provided for by the general taxation regime.
A voluntary transition from a patent to an OSNO is made within five days from the date of notification of the tax service about the termination of activities on a patent.
If the proceeds from the sale of goods, works, services (excluding VAT) for the previous 3 consecutive months did not exceed 2 million rubles, then the company (IE) has the right to exemption from VAT.
Moreover, the calculation should include only the proceeds from operations subject to VAT. Revenues not subject to VAT are not included in the calculation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 27, 2012 No. 10252/12).
Please note that the calculation does not include income received from the sale of excisable goods: in relation to them, organizations and individual entrepreneurs are not entitled to apply the exemption (clause 2 of article 145 of the Tax Code of the Russian Federation, clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33) . Supervisory authorities in their work adhere to the opinion of judges (letter of the Federal Tax Service of Russia dated May 12, 2014 No. GD-4-3 / 8911).
Thus, if a company sells excisable goods and wants to receive exemption from VAT, it must keep separate records of revenue from the sale of excisable and non-excisable goods.
Important
VAT exemption does not apply to operations involving the importation of goods into the territory of Russia, as well as territories under Russian jurisdiction. Consequently, when importing, VAT will need to be paid (clause 3, article 145 of the Tax Code of the Russian Federation).
In addition, companies that are exempt from paying VAT are not relieved of the obligation of tax agents for this tax (clause 2, article 161 of the Tax Code of the Russian Federation).
If the decision to exempt from VAT is made, the organization must submit a corresponding notification to the Federal Tax Service Inspectorate (the form was approved by order of the Ministry of Taxation of Russia dated July 4, 2002 No. BG-3-03 / 342). In addition, you must provide an extract from balance sheet, an extract from the sales book, an extract from the book of income and expenses and business transactions (for individual entrepreneurs) (clauses 3, 6 of article 145 of the Tax Code of the Russian Federation).
This must be done no later than the 20th day of the month from which the company will use the right to exemption (clause 3 of article 145 of the Tax Code of the Russian Federation).
For your information
If you send documents by mail, the day of their submission to the tax authority is recognized as the 6th day from the date of sending a registered letter (clause 7, article 145 of the Tax Code of the Russian Federation).
When deciding on VAT exemption, it must be remembered that during the year the organization will not be able to refuse to apply the exemption (clause 4, article 145 of the Tax Code of the Russian Federation).
However, the release may be terminated if the statutory revenue limit of 2 million rubles is exceeded in three consecutive calendar months. (clause 5, article 145 of the Tax Code of the Russian Federation).
Extension or waiver of exemption
The VAT exemption period may be extended. To do this, after 12 months of exemption, the company will have to confirm the eligibility of applying the exemption in this period by filing with tax office the following documents (clauses 4, 6 of article 145 of the Tax Code of the Russian Federation):
- notification of the exercise of the right to exemption;
- an extract from the sales book.
If the company does not plan to extend the exemption, then the set of documents for the tax office will be different (clauses 4, 6 of article 145 of the Tax Code of the Russian Federation):
- notice of refusal to use the right to exemption from VAT in any form (letter of the Ministry of Taxes of Russia dated September 30, 2002 No. VG-6-03-1488);
- an extract from the balance sheet;
- an extract from the sales book.
In both cases, the documents must be submitted to the tax authority no later than the 20th day of the month following the last month of release (clause 4, article 145 of the Tax Code of the Russian Federation).
Carrying out entrepreneurial activities, businessmen seek to increase production efficiency by minimizing tax deductions and simplifying accounting records. But there are also preferential tax schemes. They require compliance with certain business conditions. This makes it impossible to apply tax benefits in some production situations. Such situations lead to the need to carry out activities according to the scheme of the general taxation system, the regime of which has no restrictions on the ways of doing business, forming certain parameters and criteria for its functioning.
General system of taxation
Due to the need to deduct taxes to the state treasury in the maximum amount provided for by the Tax Code, entrepreneurs are not particularly willing to work in the OSNO regime.
What is OSNO
Often, business leaders want to know about the OSNO: what it is in simple words, what are the basic rules for doing business in this mode, who it suits, and whether it is still necessary to pay any deductions to the state treasury, working according to this scheme.
Decoding OSNO defines the concept of a general taxation system. BASIC- this is a special tax calculation scheme for subjects entrepreneurial activity. They are required to make timely transfers to the current account Tax Service Money accrued under tax items, taking into account their full list provided for in the Tax Code.
What are the taxation systems
Application feature
Carrying out business activities in the OSNO mode implies the need to pay all legally prescribed types of taxes, as well as maintaining special records of payment documentation.
Organization on the general taxation system
A ban on combining this regime with a single agricultural tax or "simplified" is defined by law. However, regulations regulate the possibility of introducing an additional taxation regime in the form of a tax on imputed income or a patent (for individual entrepreneurs) and UTII (for legal entities).
Advantages and disadvantages
Advantages and disadvantages of using OSNO
The advantages of doing business on the general taxation system are:
- the possibility of making a profit without restrictions;
- no need to pay tax in case of negative income;
- the ability to involve an unlimited number of employees in achieving the goal related to the results of entrepreneurial activity.
The negative aspects of working using the general mode include:
- the need for accounting;
- storage of documents for 4 years.
Where applicable
OSNO can be applied by all entities engaged in entrepreneurial activities in the statuses legal entity and an individual entrepreneur, in situations where the head of the business has not decided on the tax regime or in accordance with the norms of the Tax Code, in cases where the entrepreneur cannot use other tax payment schemes due to non-compliance with the normative values of the parameters of the organization's activities. It should be noted that the calculation and procedure for making payments for legal entities and individual entrepreneurs is somewhat different.
See also: Does an individual entrepreneur pay VAT
In what situations is the use of OSNO justified?
The OSNO taxation system is beneficial in situations where:
- Most counterparties of a business entity operate under an identical tax scheme. This is due to the possibility of reducing the value added tax by its amount, which is included in the cost of goods or services of suppliers or contractors.
- Partners cooperating with a company operating on OSNO have the opportunity to apply the input VAT paid by the business entity to the deduction. This leads to an increase in the criterion of competitiveness in the market, since cooperation with the company is considered beneficial by reducing the cost of products.
- Goods are regularly imported, necessitating their importation into the customs territory Russian Federation, where you need to pay VAT, which, if the enterprise is on the general taxation system, can be returned back in the form of a deduction.
How to pay taxes
The manager, having decided to work on the general taxation system, must make regular payments to the treasury in the amount of twenty percent of the amount corresponding to the difference between the company's income and expenses. The list of expenses is not subject to requirements expressed by regulatory restrictions in the amount or in the list of activities. However, each figure by which the tax liability has been reduced must be substantiated and documented.
Additional deductions
Business entities in the status of a legal entity must additionally make payments:
- value added tax at a rate of 0 to 18 percent;
- property tax, the amount of which cannot exceed 2.2 percent;
- compulsory insurance;
- other types of taxes, if the business entity has objects of taxation appropriate for calculating payments.
The list of legally provided additional taxes for individual entrepreneurs has been reduced to three sections:
- personal income tax levied on income from doing business, in the amount of 13 percent of its value;
- VAT at a rate of 0 to 18 percent;
- insurance premiums, the size of which depends on the number of employees.
How to switch to the general mode work scheme
The general taxation system can be applied to all business entities, whose leaders, within a month after the registration procedure, did not make a decision to formalize the operation of the company under the scheme of preferential taxation of profits with taxes. If the head of an organization or individual entrepreneur works using a different tax regime and wants to change it to a general scheme, then he has the right to switch to OSNO only from the beginning of the year, provided that by mid-January a notification of the corresponding declaration of will was issued and sent to the Tax Service .
Notice of transition to OSNO
In some situations, due to the nuances of the functioning of a business entity, the result of which is the loss of rights that determine the possibility of using a preferential regime, at the legislative level, a transfer to OSNO is provided at the initiative of representatives of the Tax Service.
Individual entrepreneurs who have chosen the general taxation system as a tax regime must pay three mandatory taxes to the budget:
- Value Added Tax (VAT). There are three possible options tax rate: 18% - the most common and widely used, 10% - is used when an individual entrepreneur works with a certain list of goods prescribed by law, for example, medical, children's and grocery products, and 0% - this rate is used extremely rarely, mainly in those when goods are exported.
- income tax individual(personal income tax) - 13%, but only on condition that the individual entrepreneur is a resident of the Russian Federation, if not, then this tax will be 30%.
- Tax on the property of an individual - 2%, in cases where the property is used for business purposes.
In addition to the above taxes, sometimes individual entrepreneurs are required to pay local and regional taxes, such as:
- transport tax;
- land tax;
- mineral extraction tax;
- tax for the use of water bodies;
- tax for the use of biological resources;
- excise duties;
- customs duties.
Terms of payment of taxes for individual entrepreneurs on the general tax system
IPs located on OSNO should remember the timing of tax payments.
- For VAT - quarterly, but no later than the 25th day of the month following the reporting quarter. VAT payments can also be divided into a monthly regime - then VAT must be paid in equal shares, also before the 25th day of the month following the reporting one inclusively;
- Personal income tax - based on the results of the quarter, six months and 9 months, but no later than the 15th day of the month following the reporting period. The final payment must be made no later than July 15 of the following year;
- property tax - until December 1 of the year following the reporting year.
The terms for payment of local taxes are determined by law at the regional level - it is necessary to clarify the terms of payment for them in the territorial IFTS.
Mandatory payments on OSNO
In addition to the above taxes, all individual entrepreneurs who are under the general tax regime must pay insurance premiums to off-budget funds. This:
- payments in Pension Fund RF in the amount of 22% (to form a future pension);
- payments to the FSS - 2.9% (for payment sick leave), 0.2% (in case of industrial injuries and accidents, as well as the development of occupational diseases);
- payments to the FFOMS - 5.1% (for various medical purposes).
The individual entrepreneur must make all these contributions both for himself personally and, when hiring personnel, for each of employees. At the same time, contributions to the Pension Fund of the Russian Federation can be paid both at a time at any time of the calendar year, and quarterly. The latter option is the most convenient, since it allows you to control the timeliness and completeness of payments to all extra-budgetary funds. in the FSS and FFOMS contributions must be done every month, no later than the 15th.
What reporting should an individual entrepreneur submit for taxes on OSNO
When applying the general tax regime, entrepreneurs must submit the following declarations to the tax office:
- for value added tax (VAT) - at the end of each quarter, but no later than the 20th day of the month following the reporting period;
- for personal income tax - form 3 personal income tax once a year, but no later than April 30 of the next year. At the same time, the tax must be paid no later than mid-July of the following year.
In addition to these two documents, by April 1 of the next year, it is necessary to transfer to tax specialists a certificate in form 2 of personal income tax on the income of employees and information on the average number of employees - until January 20 of the year following the reporting year. To fund social insurance An individual entrepreneur who has hired personnel is required to provide a certificate in the form 4-FSS on a monthly basis.
Attention! If, for some objective reason, the IP has suspended its activities for a certain period of time, due to which it has no movement financial resources neither on accounts nor at the cash desk, he can replace the VAT and income tax declarations with one single simplified declaration. At the same time, personal income tax cannot be included in the Single Declaration.
For your information. Experts calculated that individual entrepreneurs on the general taxation system must submit at least 21 reporting documents to regulatory authorities per year.
IP accounting on OSNO
Although the law does not require the mandatory maintenance of IP accounting in full, but some rules still need to be observed. Among other things, the IP is obliged to:
- keep a ledger of income and expenses. All expenses must be documented, in particular, collect and store checks, receipts, contracts and other papers proving expenses. Data from KUDiR are used to calculate the taxable base of an individual entrepreneur for personal income tax;
- keep a book of purchases and sales. The need to maintain this document is due to the fact that IP on OSNO are required to calculate and pay VAT;
- maintain a register of issued and received invoices;
- if individual entrepreneurs hire staff, then they must keep mandatory records wages and personnel records.
Important! All primary documents of individual entrepreneurs on OSNO must be kept for at least 4 years. Otherwise, during sudden tax audits, uncomfortable questions from the tax authorities, as well as fines and administrative sanctions, may follow.
Tax deduction for personal income tax IP in the general mode
By tax code The Russian Federation, individual entrepreneurs can apply a tax deduction for personal income tax on the amount of expenses incurred as part of a commercial activity. True, all these costs should be in without fail documented. In cases where it is impossible to prove the costs, you can use a professional tax deduction, which will be equal to 20% of the total income of IP.
For your information! The expenses of individual entrepreneurs include insurance premiums to off-budget funds, state duties paid in connection with the performance of professional activities and certain types of taxes.
Combination of IP OSNO and UTII: accounting rules
If individual entrepreneur combines two tax regimes, general and "imputation", he must necessarily lead on them separate accounting. Despite the fact that such a requirement is not spelled out in the Tax Code of the Russian Federation, this allows you to correctly divide tax base and correctly calculate and pay to the budget the due taxes under the OSNO.
Thus, for individual entrepreneurs who are on the general taxation system, the process of keeping records of tax deductions and bookkeeping is a very difficult and time-consuming task, largely due to the large number of taxes paid. Therefore, despite the fact that individual entrepreneurs are not required by law to hire an accountant, they still have to resort to specialized accounting assistance on an ongoing basis. However, the ability to develop a business without looking back at all sorts of restrictions that exist in other tax regimes more than compensates for this slight inconvenience.