In this article you will learn:

• how an entrepreneur can keep records using the traditional general taxation system (hereinafter referred to as OSNO);
• how the income and expenses of a merchant on OSNO are taken into account;
• How to report to a businessman on OSNO on his activities.

Entrepreneurs use the traditional general taxation system for a reason.

The determining factors for choosing such a system are not only the businessman’s turnover, which may go beyond the limits of special tax regimes, but also the field of business in which the entrepreneur operates. So, in the B2b market, the competing value, with other equal conditions the quality of a product (work, service) is the value of the price. Businessmen with a traditional taxation system determine the latter taking into account indirect tax(VAT). That is, a tax that is presented as part of the price to the buyer. A commercial buyer, under certain conditions, has the right to a guaranteed amount of deduction in the amount of the indirect tax (VAT) rate.

It is also beneficial for businessmen who work for export or use VAT exemption to use the traditional taxation system. The former, for example, use the same VAT deduction amount as an instrument tax planning. And the latter (exempt from VAT) simply pay less tax on income (13%), compared to the simplified tax system at a rate of 15 percent. And the list of expenses that reduce the personal income tax base is expanded and determined according to the rules of Chapter 25 of the Tax Code of the Russian Federation (income tax). While on the simplified tax system there is a list of costs that reduce the basis for single tax, is strictly regulated.

Rules for accounting for transactions of individual entrepreneurs using OSNO

Regardless of what system the entrepreneur uses, he is exempt from managing accounting, if he keeps records of income and expenses in the manner established tax legislation. Such rules are established in Article 6 of Law No. 402-FZ On Accounting.

Entrepreneurs on traditional system tax authorities keep records of income and expenses and business transactions according to the rules established back in 2002. Thus, during this period, Order No. 86n of the Ministry of Finance of Russia and the Ministry of Taxes of Russia No. BG-3-04/430 dated August 13, 2002 (with amendments and additions) was created and is still in force.

It is according to the rules of this document that a businessman keeps records of transactions in a special book of income and expenses.

On a note! The author of the article is often asked questions regarding the need for an Order on accounting policy entrepreneur on OSNO. Here the Law and Chapter 23 of the Tax Code of the Russian Federation do not directly indicate the presence of such a document. However, we should not forget that merchants on the general taxation system are VAT payers. And if an entrepreneur carries out both taxable and tax-exempt transactions, he must keep separate records of them, the methodology of which is prescribed in the accounting policy without fail.

Are there no such operations? Then there is no need to create an accounting policy. But it should be noted that traditionally businessmen are often asked for such a document during tax audits. Therefore, having an order on accounting policies will not be superfluous.

So, the book of income and expenses is kept in the form established by Order of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430. Paragraph 7 of this document directly states that the merchant has the right to independently develop the form of a book for recording income and expenses. However, such an independently developed document should be agreed upon with the tax authority at the place of registration.

The book of income and expenses is kept in one copy. There is no point in duplicating data in similar documents and other registers tax accounting. But starting from the new tax period (year), a new book must be opened.

By the way, this rule also applies if an individual entrepreneur conducts several types of activities at OSNO. That is, all transactions are reflected in only one book.

The book can be maintained in an automated program - in in electronic format or on paper. Although it is now difficult to imagine a non-automated process of business transactions of individual entrepreneurs on OSNO with VAT calculation.

If a merchant keeps an accounting book in electronic form, then at the end of the year it is printed, numbered, and stapled, indicating the number of pages on the last sheet. Such a book must be certified by the tax authority with a seal.

Don't keep a book? Then you are violating tax laws. Such an offense is recognized as a gross violation of the rules for accounting for income, expenses and the object of taxation. The fine for such an offense is provided for in Article 120 of the Tax Code of the Russian Federation.

All entries in the book of income and expenses should be made in chronological order. This must be done on the basis of primary documents. According to primary documents, business transactions and their corresponding income and expenses.

The procedure for accounting for income and expenses of individual entrepreneurs on OSNO in 2018

Accounting for individual entrepreneurs' income on OSNO in 2018

Merchants include in their income income from the sale of goods, works, services and property used in business activities.

Income - economic benefit in monetary or in kind, which can be assessed. This definition is given in the fundamental article 41 of the Tax Code of the Russian Federation.

It is important to know when income is recognized. At the moment, for individual entrepreneurs on the general taxation system, the legislation does not have a single approach to the moment at which a businessman generates income. It is traditionally accepted that income is generated on the date of receipt Money- cash method of recognition. By the way, the Russian Ministry of Finance exclusively adheres to this option for recognizing income in its numerous official explanations. This means that the businessman must include the advance received, for example, for the upcoming supply of goods (work, services) in the personal income tax base. Some Federal Judges Supported Finance Representatives Before Opinion Issued Supreme Court on this issue.

The Supreme Court is against such a one-sided interpretation of the provisions of the Law. Thus, in the ruling of the Supreme Court of the Russian Federation dated May 6, 2015 No. 308-KG15-2850, judges indicated the possibility of choice in the method of income recognition. With the accrual method, it is the fact of sale of goods (works, services) that is important. By the way, in the provisions of Article 208 of the Tax Code of the Russian Federation on the generation of income, we are talking about sales, and not about funds received.

In addition, businessmen determine income from commercial activities exclusively on the basis of primary documents that are drawn up when making a transaction.

An entrepreneur can receive income not only in cash, but also in kind.

Thus, when receiving money, the amount of VAT that was presented to the counterparty - the buyer - is excluded from income. For example, if an individual entrepreneur sold a product at a price of 118 rubles, including VAT of 18 rubles, then upon receipt of the entire amount, only 100 rubles will be included in income. (118 − 18) rub.

When receiving income in kind, a different approach applies. Firstly, the date of receipt of such income is the day the goods (work, services) are received.

Secondly, income is determined in the amount market value received benefit (asset). By the way, when receiving income in kind, do not forget about non-taxable transactions.

The list of income not subject to personal income tax is given in Article 217 of the Tax Code of the Russian Federation. Thus, when determining income received in kind as a gift, it is not necessary to take into account real estate, vehicles, shares, shares, shares received from family members or close relatives as a gift, for example.

Attention! The author does not consider in the article the question of the order of attribution individual transactions citizen to entrepreneurial activity and the procedure for classifying such income for tax purposes in the presence of a valid certificate of registration of a person as an individual entrepreneur.

Accounting for individual entrepreneurs' expenses on OSNO in 2018

Business expenses form the amount of professional deduction by which a businessman reduces his income.

There are two mandatory conditions under which expenses can be taken into account as part of the professional deduction:

1. Expenses must meet the requirements of Article 252 of the Tax Code of the Russian Federation (must be related to the extraction of income, be economically justified and documented). Moreover, according to official explanations, a merchant cannot recognize expenses if he has not yet received income;
2. The expenses must be paid (repaid, closed) by the merchant.

At the same time, the composition of expenses that are included in the professional deduction is not strictly regulated. The provisions of the Tax Code of the Russian Federation state that a merchant can take into account as part of a professional deduction such expenses that are similar in composition to the list of expenses specified in Chapter 25 of the Tax Code of the Russian Federation. And as you know, the lists of costs regulated by Articles 264 and 265 of the Tax Code of the Russian Federation are open.

By the way, if a businessman cannot document expenses or source documents were lost or damaged, then a professional tax deduction can be claimed in the amount of 20 percent of total amount income received. That is, such a deduction is guaranteed.

When calculating personal income tax, depreciation may be included in the professional deduction. Moreover, you can depreciate property that was acquired both before and after the citizen’s registration as a businessman. The main condition is that the property must be used in business activities.

Thus, depreciable property includes a citizen’s own property used in commercial activities for a period of time beneficial use 12 months and costing more than 100 thousand rubles.

The author draws attention to the fact that property liability, property, property rights and the obligations of a citizen are legally indivisible (Article 2, 23 of the Civil Code, letter of the Federal Tax Service of Russia dated October 27, 2004 No. 04-3-01/665, letter of the Federal Tax Service of Russia for Moscow dated September 24, 2012 No. 20-14/089723 @). This means that if the property is involved in a business, the entrepreneur can use it for personal purposes without any restrictions.

Individual entrepreneur reporting on OSNO in 2018

An entrepreneur under the traditional taxation system reports personal income tax on business profits and turnover. For this purpose, two types of reports are provided.

1. Declaration in form 3-NDFL. The form and procedure for filling out the declaration were approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671.

The last revision of the form occurred on 02/19/2018. Therefore, if 3-NDFL is submitted before 02/18/2018, then the declaration is submitted in the old form.

The new (modified) form is used from February 19, 2018 for all declarations submitted after the specified time.

The declaration is submitted in one copy. This must be done at the place of registration, that is, the merchant’s place of residence, no later than April 30 of the year following the reporting tax period. That is, the declaration for 2017 is submitted no later than April 30, 2018.

The business declaration includes:

• title page;
• Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
• Section 2 “Calculation” tax base and the amount of tax on income taxed at the rate";
• sheet B “Income received from business activities, advocacy and private practice.”

This declaration is submitted so that the inspection authorities can determine in advance the approximate amount of income from the entrepreneur for the year. approved by order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3/768.

The declaration in form 4-NDFL must be submitted annually. For existing merchants, a specific deadline for submitting this document is not established in the Legislation.

The tax authority indicates that the declaration in form 4-NDFL should be submitted at the same time as the income declaration in form 3-NDFL for the year.

The exact deadline is established only for newly registered entrepreneurs. Such merchants provide a declaration in form 4-NDFL within five working days after a month has passed from the date of receipt of the first income.

In addition to personal income tax, entrepreneurs applying the general taxation system submit. The declaration should be drawn up in the form approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Special reporting for entrepreneurs

In addition to reporting to tax authority and funds, entrepreneurs must also make up:

All businessmen must submit statistical information about their activities and depending on the type of activity. At the same time, the composition of such reports is very diverse. Therefore, the author of the article recommends contacting the Rosstat authority at the place of registration in advance and clarifying the reporting forms. By the way, uniform deadlines statistical reporting Not directly enshrined in law. The deadlines are indicated on the statistical reporting forms themselves.

Namely, I will write an article about OSNO tax for individual entrepreneurs.

What is OSNO tax for individual entrepreneurs?

The OSNO tax is a general taxation system, which is the most classical tax system and consists not of one tax, but of a whole pack of taxes (property tax, income tax, VAT, and that’s not counting fixed contributions which the individual entrepreneur pays for himself).

OSNO is the highest in terms of taxes and the most demanding in terms of reporting, and it is precisely because of this that small businesses are the majority, which individual entrepreneurs try not to use OSNO.

Any business, regardless of whether it is initially opened, is subject to the OSNO tax.

OSNO tax for individual entrepreneurs and VAT

General system taxation is the only tax on which VAT (value added tax) is paid. The standard VAT tax rate is 18%, but there are categories of goods for which the VAT rate is 10% (medicines and some categories of socially significant goods) and the VAT rate is 0%;

Some entrepreneurs consciously go to the use of this very complex tax just because of the VAT tax. The fact is that most budgetary institutions and part of the business that is located on OSNO, work only with those individual entrepreneurs who are also located on OSNO.

This is due to the fact that it allows them to make VAT deductions. We will talk about this topic in more detail later in the text when we look at the VAT tax that individual entrepreneurs must pay.

OSNO and other tax systems for individual entrepreneurs

It is worth noting that the OSNO tax can be replaced by:

• USN();
• ESKHN ().

It’s worth noting right away that by switching to the simplified tax system or unified agricultural tax, you will no longer be on OSNO and will not be able to work with VAT.

Likewise, and vice versa, you can refuse the simplified tax system or unified agricultural tax and return back to OSNO after going through certain procedures.

Tax regimes of individual entrepreneurs that are used jointly

And so, we found out that there is an OSNO tax on which you are initially, or other tax regimes that replace OSNO if you switched to them (STS and Unified Agricultural Tax).

Being on the OSNO, simplified tax system or unified agricultural tax, an entrepreneur can jointly apply other special tax regimes:

• UTII();
• PSN (- available only for individual entrepreneurs).

Moreover, if, for example, you have registered for UTII and are engaged in activities only for this taxation, then you need to report only according to UTII), the same applies to the PSN tax.

If you use UTII and OSNO (USN, Unified Agricultural Tax) at the same time, then you must maintain separate tax records for each tax system.

For example: it happens that you have a store on UTII and an organization comes in that buys goods from you and pays by bank transfer through an account, then this sale does not fall under UTII, since it is not considered retail trade. In this case, you report and pay taxes according to UTII, and for purchases that were made cashless from the organization, you report and pay according to the OSNO tax (USN, Unified Agricultural Tax) - depending on which of them you have open, most often it is the simplified tax system.

How can an individual entrepreneur register for the OSNO tax?

Yes, no way. After registering as an individual entrepreneur, you simply don’t need to do anything because you are already automatically on OSNO

If you managed to apply for the simplified tax system, unified agricultural tax, unified income tax, or PSN, then in order to return to OSNO you just need to close the additional tax regime that you managed to open.

What taxes does an individual entrepreneur pay on OSNO?

Let's consider the list of taxes that an individual entrepreneur must pay while on OSNO:

1. Personal income tax (NDFL) = 13% of net profit;
2. Value added tax (VAT) = 18-10-0%;
3. Property tax. Paid only in relation to real estate that the individual entrepreneur uses in his business activities = 2%

Now let's look at each of these taxes separately:

Personal income tax for individual entrepreneurs on OSNO

As I said above, an entrepreneur pays personal income tax on net profit.

Personal income tax for individual entrepreneurs = (income-expenses)*13%

In addition to this, individual VAT payers must maintain:

• VAT purchase book– invoices are recorded in this book, which confirm the fact of purchase of goods or services. Based on this book, you will subsequently calculate the amount of VAT tax to be deducted. Download the VAT purchase book;
• VAT sales book– invoices (yours) and other documents that confirm the sale of goods or services are recorded in this book. Based on it, you will subsequently calculate the amount of VAT to be charged. Download the VAT sales book;
• KUDiR for individual entrepreneurs on OSNO. You should also conduct for individual entrepreneurs on OSNO.

Payment of VAT tax for individual entrepreneurs

Payment of VAT tax for entrepreneurs is made quarterly in equal installments no later than the 25th day of each month of the quarter following the reporting one.

Sounds pretty weird?

Let's look at an example: let's say the amount of VAT that an individual entrepreneur must pay for the second quarter is 900 rubles. is paid as follows: 300 rub. – until July 25, 300 rub. until August 25, 300 rub. until September 25.

This tax was also introduced on both UTII and the simplified tax system (before this it did not exist). This section will not affect most entrepreneurs, since 90% of individual entrepreneurs do not use the real estate they own in their activities.

If, nevertheless, you use your property on OSNO, then since the individual entrepreneur is an individual, he makes payments on a general basis, like any other individual.

Tax rate 2% of inventory value property.

Reporting and payment of taxes for individual entrepreneurs on OSNO

Let's now look at what the tax authorities want from us:

• VAT tax for individual entrepreneurs. We have already discussed the details of reporting and paying VAT above in the text;
• Personal income tax for individual entrepreneurs on OSNO. The first is the annual submission of the 3NDFL declaration (by April 30 of the year following the reporting year), the second is the 4NDFL declaration, this declaration about the estimated income of the individual entrepreneur (madhouse).

The 4NDFL declaration is submitted upon receipt of the first income before the 5th day of the month following the month in which the income was received.

The 4NDFL declaration is also submitted if annual income increases or decreases by more than 50% compared to the previous year.

Payment of personal income tax for individual entrepreneurs on OSNO

Payment of personal income tax is made in advance payments based on notifications from the Federal Tax Service:

1. Advance payment No. 1 – until July 15;
2. Advance payment No. 2 – until October 15;
3. Advance payment No. 3 – until January 15 of the year following the reporting year;
4. Advance payment No. 4 (personal income tax at the end of the year) – until July 15 of the year following the reporting year.

Property tax for individual entrepreneurs on OSNO

No declarations are given in, thank God.

Payment of property tax by November 15 of the year following the reporting year, based on notifications from the Federal Tax Service.

Single simplified declaration

If the entrepreneur had no income and expenses on OSNO, no movements on current accounts and cash, then in this case the entrepreneur must submit only one report and it is called the single simplified OSNO declaration. When filling out the entrepreneur is only interested in the VAT tax, everything else is in the declaration for organizations. Download the single simplified declaration form.

Deadline for submitting a single simplified declaration

1. First quarter - until April 20;
2. Second quarter - until July 20;
3. Third quarter - until October 20;
4. Fourth quarter - until January 20 of the year following the reporting one.

That's all I wanted to tell you about the OSNO tax for individual entrepreneurs. For organizations, everything is much more complicated; perhaps someday I’ll write about LLCs on OSNO.

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

Procedure state registration Individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the one I have verified online service: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply current legislation RF.

Questions, as always, in the comments or in my group in contact “

OSNO is a taxation system provided for by the tax legislation of the Russian Federation along with. OSNO (OSN) is often also referred to as the general taxation regime (GTR). We will tell you how taxation is carried out on the OSN in our consultation.

BASIC: what is this in simple words?

As for ORN, this taxation system applies both to organizations and provides for their payment of income tax, and to individual entrepreneurs - personal income tax payers. This is the fundamental difference between the general tax regime and other taxation systems. In other words, if an organization is a payer of income tax or an individual entrepreneur is a payer of personal income tax, then their taxation is based on OSNO.

BASIC: taxes

We pointed out that the fundamental difference between the general taxation system under the Tax Code of the Russian Federation and other tax regimes is the calculation and payment of taxes by organizations and individual entrepreneurs in accordance with the requirements of Chapter. 25 “Income Tax” and Ch. 23 “NDFL” Tax Code of the Russian Federation. However, the basic tax system (OSN) does not mean that, in addition to income tax and personal income tax, other taxes are not paid. On the contrary, the general taxation system under the Tax Code involves, in contrast to special regimes, the payment of the largest number of different taxes.

So, general shape taxation usually involves the payment of insurance premiums and the following main taxes:

• property tax;
• transport tax;
• land tax.

The procedure for calculating taxes, fees and insurance contributions on the general taxation system (OSNO) under the Tax Code of the Russian Federation is established by the norms of various chapters of the Tax Code. Of course, payment specific tax depends on whether the object of taxation arises, and the calculation of a specific tax confirms the availability of the amount to be paid. After all, for example, the fact that an organization is on the general taxation system does not make it absolutely obligated to pay all taxes and fees.

Therefore, in the absence of objects of taxation for other taxes, as well as a base for the payment of insurance premiums, taxes under the main taxation system, for example, for an organization will be limited only to the payment of income tax. But if objects of taxation arise for other taxes, you will have to pay them too, since the mere fact of applying the general tax system does not mean exemption from paying certain specific taxes. For example, an organization has movable property that is recognized as an object of taxation under property tax (

Entrepreneurs, when choosing a tax system that is convenient for them, weigh all the pros and cons.

The general tax regime - OSNO - has certain disadvantages and difficulties. But for a number of categories of taxpayers it is beneficial.

Let us consider the features of this taxation system step by step and in detail. Let's find out the differences in this system, figure out what taxes an individual entrepreneur must pay on OSNO, what reports he must submit.

What is OSNO and when is this mode beneficial?

OSNO - general taxation system. This regime is quite complex, especially in terms of the volume of reporting. And the tax burden on it is considerable. More often individual entrepreneurs choose “simplified”, simplified tax system. Especially at the start of business. But a number of categories of taxpayers benefit from this particular tax regime.

OSNO is sometimes called the main taxation system, using the abbreviation OSN. But the essence does not change. The general taxation system for individual entrepreneurs is the amount, the totality of taxes. Its main advantage: the absence of any restrictions. There are no obstacles in terms of the number of employees, the variety of activities or the amount of income received.

Of course entrepreneurial activity may provide for different areas, specializations, and, accordingly, taxation systems. How can tax regimes be combined? In relation to organizations: OSNO is compatible only with UTII; in the case of individual entrepreneurs, combinations with the Patent Taxation System and UTII are possible.

In what cases is IP on OSNO more profitable than on special tax regimes?

When your consumers and partners mostly also use this system and pay VAT. In this case, you help each other in terms of reducing the VAT amount. You yourself reduce the VAT paid by the amounts paid for the same tax by performers and suppliers of components. Buyers and partners, in turn, also reduce their VAT by deducting the tax you paid. You acquire the image of a profitable business ally, becoming more competitive in the market in the category of OSNO taxpayers.

For individual entrepreneurs who regularly import goods into Russia, VAT is required to be paid on imported goods. These amounts can be returned as a deduction if the entrepreneur uses OSNO.

Individual entrepreneur taxes on OSNO in 2018: what and how?

What taxes will individual entrepreneurs have to pay on OSNO in 2018? For comparison, here are the taxes of organizations in the format of JSC and LLC, these are:

• corporate income tax at a rate of 20%. This is the main rate, and there are also special ones: from 0 to 30%.
• corporate property tax, amount - up to 2.2%.
• VAT with rates of 0%, 10%, 18%.

The following categories of taxes are provided for individual entrepreneurs:

1. VAT at 0%, 10%, 18%.
2. Personal income tax, if in reporting year the entrepreneur was a resident of the Russian Federation, 13%.
3. 2 percent property tax for individuals.

What is the mechanism for the transition to a common taxation system for individual entrepreneurs? This is the “trick” that you don’t have to make any special efforts. No need to run to tax office, unless you have chosen a special type of taxation: UTII, patent, Unified Agricultural Tax, simplified tax system. Just at the time of registration of an organization or individual entrepreneur as individual you will be automatically put into this mode.

The same is true when leaving other taxation systems. You can switch from the previously chosen format deliberately, but there is another option - if the prescribed requirements are violated. Let's say that an individual entrepreneur has exceeded the income level or hired more employees than allowed by this algorithm. And then the local tax authority will independently make the transfer to OSNO.

Corporate income tax

Now let's take a closer look individual species taxes. The profit of an organization is the difference obtained by subtracting expenses incurred from income earned. You will have to take into account different types of income, and in the individual entrepreneur’s reporting on OSNO it will be necessary to document them. This:

Basic income received from the sale of goods and services, as well as rights to property;

Expenses are taken into account in the same way. The difference is that the tax inspectorate will check their authenticity especially carefully. This is quite logical: the larger the expenditure part, the less the final amount of profit will be, and therefore this tax. Therefore, stock up on invoices, delivery notes, and other payment documents that record the expenses of the individual entrepreneur.

They, too, like income, are divided into 2 types:

Costs of production and sales, including costs of materials, raw materials, wages, etc.;

The non-sales group includes expenses for maintaining part of the property that is leased; interest on credit obligations and etc.

Article 284 of the Tax Code of the Russian Federation describes in detail the rates of this tax for individual entrepreneurs engaged in specific types of activities and having different sources of income. This figure ranges from 0 to 30%; the basic corporate income tax rate is 20%.

Property tax

For organizations that have chosen OSNO, the object of taxation becomes movable and immovable property, which is recorded on the organization’s balance sheet as fixed assets. There is an exception for movable property, put on the balance sheet after January 1, 2013: it is generally exempt from tax. For the rest of the property, this tax is paid at a rate of no higher than 2.2% of its average annual value.

The same type of tax for individual entrepreneurs on OSNO in 2018 is calculated on a general basis, that is, as an individual, at a rate of up to 2% of the inventory value of real estate. The object of taxation here is all the property of individual entrepreneurs that is used in business activities.

Property tax is paid no later than November 15 of the year following the reporting year. The basis is tax notifications sent by the Federal Tax Service annually. Declarations on this tax is not required from the individual entrepreneur.

Value added tax (VAT)

VAT is paid both when importing foreign goods into our territory and when selling services and goods within the country. If a number of conditions are met, the rate can be 10% or even zero.

Regular size is 18%, but can be reduced by a size tax deductions in two cases. First: when importing imported goods into the territory of the Russian Federation. The second deduction option can be provided by suppliers (counterparties). This will be the amount of VAT they paid, but only if they also apply the OSNO regime.

Such deductions are otherwise called “VAT offset”, but they can only be made if you have an invoice, and sometimes some other documents. In addition, work, goods or services must be capitalized (put on the balance sheet), that is, accepted for accounting.

Calculating VAT is a complex procedure, in some cases it has subtle nuances that are necessary for the work of specialists. Here we present only the basic formula for its calculation.

What data and actions will be required?

Find VAT on the total amount of income, that is, accrued. We multiply the total income by 18 and divide the result by 118.

The next step: we calculate VAT for offset (deductions). Expenses * 18/ 118.

Last action: VAT payable = VAT accrual - VAT offset.

Example. The individual entrepreneur bought boots for 600 rubles. The supplier must pay VAT = 600 rubles for this product. * 18 / 118 = 91.52 rubles.

Having sold the same shoes for 1,000 rubles, the individual entrepreneur paid the state tax on this transaction = 1,000 rubles. * 18 / 118 = 152.54 rub.

We calculate the final VAT payable = 152.54 rubles. — 91.52 rub. = 61.02 rub.

Since 2015, VAT payments have been made quarterly, but divided into equal monthly shares, no later than the 25th day of each month of the subsequent quarter.

Let's say for the 2nd quarter of 2016 you will need to pay VAT 450 rubles. We divide them into 3 equal parts of 150 rubles each. and pay on time: until July 25; until August 25; no later than September 25.

Please note that from January 1, 2017, explanations for electronic VAT returns can be submitted to the Federal Tax Service only in electronic form via telecommunication channels (TCS).

Personal income tax

Personal income tax is paid by an entrepreneur on the income of his activities, as well as by an individual on those incomes that are not included in business activities.

Individual entrepreneurs have the right to reduce income by the amount professional deductions, but, we remind you, only for expenses (deductions) documented. Calculations are made using the formula: personal income tax = (income - deductions) * 13%.

The number 13% here is tax rate for individual entrepreneurs who are residents of the Russian Federation in the reporting year. To be recognized as such, an individual must actually be on the territory of the Russian Federation for at least 183 calendar days for the next 12 consecutive months.

For those who are not residents of the Russian Federation, personal income tax rate equal to 30%.

What reports does an individual entrepreneur submit to OSNO: VAT declaration

All of the above taxes are not only paid, but are also subject to reporting by the entrepreneur. This is the answer to the question of what reports an individual entrepreneur submits to OSNO.

Since 2014, VAT returns can only be submitted electronically. Since 2015, this document has been submitted to the tax office quarterly, but no later than the 25th day of the month following the reporting quarter. Specifically, first quarter returns must be filed no later than April 25; for the 2nd to July 25; for the 3rd quarter - no later than October 25; for the 4th - until January 25. These return submission dates remain valid in 2018.

Regular maintenance of sales and purchase records is also required. The first contains invoices and other documents needed for the sale of goods and services in situations where VAT calculations are required. Invoices confirming payment of VAT are entered into the VAT purchase journal. This is necessary to determine the amount of deductions in the future.

The third important reporting document of the individual entrepreneur: KUDiR - book of income and expenses. It is not needed for organizations.

Corporate income tax reporting

There are three ways to pay advance income tax payments:

1. Based on the results of the 1st quarter, half a year, 9 months plus advance payments within each quarter on a monthly basis. Payments made monthly must be made no later than the 28th day of the month following the reporting month. Quarterly - no later than the 28th day of the month following the expired quarter.

An important nuance. average value income for the previous 4 consecutive quarters is calculated based on the results of each reporting quarter. If this amount is less than 10 million rubles (for each quarter), then the organization will not need to make advance payments every month (there is no need to notify the tax office about this).

2. Based on the results of the 1st quarter, half a year, 9 months, but without monthly advance payments. The method is valid for organizations with income for the last 4 quarters of less than 10 million rubles. for each quarter (on average), as well as NGOs, budgetary, autonomous institutions that do not have income from sales, and a number of other categories.

3. At the end of each month, according to the profit actually received in it. Also no later than the 28th of the next month. But you can switch to this option only from the beginning of the next year. And the tax authority should be notified about this the day before, no later than December 31 of the previous year.

The tax at the end of the year for all these methods is paid no later than March 28 of the year following the reporting year.

The individual entrepreneur's reporting document for OSNO in 2018 is the declaration. It is sent to the inspectorate every quarter; this will be a report for the first quarter, half a year, 9 months and a year. The filing deadlines are similar to those for advance payments: no later than the 28th day of the month following the reporting quarter (year).

If advance payments are calculated based on profits each month, then a monthly declaration will be required. Deadline: 28th of the next month.

Organizational property tax: payments and reporting

Advance payments and taxes are paid once a year, unless a different procedure is provided for by the laws of the constituent entities of the Russian Federation.

The declaration to the tax authority should be submitted based on the results of the 1st quarter, half year, 9 months and year. The annual report is submitted no later than March 30 of the following year. the remaining declarations are made on the 30th day of the month, which follows the reporting period. Which tax office is the declaration submitted to? According to the location of each separate divisions With separate balance; according to the territoriality of each of the objects real estate, which is regulated by a separate procedure for calculating and paying tax.

Personal income tax. Tax reporting from individual entrepreneurs

Based tax notices advance payments for personal income tax are made. First - until July 15 current year, 2nd - no later than October 15, 3rd - before January 15 of the next year. At the end of the year, the personal income tax remaining after advance payments is paid until July 15 of the following year.

Before April 30 of the year following the reporting year (once a year), a declaration in form 3-NDFL is submitted. A declaration in form 4-NDFL (about estimated income) must be submitted within 5 days after the end of the month in which the first income was received. This document is required to simplify the calculation of advance payments personal income tax payments. It is needed not only for beginners, but also applies to those who stopped working for a while and then resumed work. Another reason is an increase or decrease in annual income by more than 50% compared to the previous year.

Change in the calculation of penalties, relevant in 2018 for LLCs

Another change in 2017 for LLCs concerns the calculation of penalties.

From 10/01/2017, LLC penalties will be calculated according to new rules, taking into account the number of calendar days of untimely fulfillment of obligations to pay taxes and contributions:

• for delay in fulfilling the obligation to pay taxes or insurance premiums for a period of up to 30 calendar days (inclusive) - penalties are calculated based on 1/300 of the refinancing rate in effect during the period of delay;
• for delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - penalties are calculated based on 1/300 of the refinancing rate valid for the period up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate valid during the period , starting from the 31st calendar day of such delay.

Those. starting from the 31st day of late payment, the amount of the daily penalty doubles.

Perhaps the most complex tax regime, which involves payment the largest number taxes and maintaining accounting and tax records is the general taxation system (OSNO). Conduct your activities on general mode organizations and individual entrepreneurs can. In this article we will talk about the features of OSNO, and what taxes are paid by those who choose this system.

OSNO - what is it?

In simple words, OSNO can be characterized as a tax regime in which organizations and individual entrepreneurs operate that have not chosen any special regime (STS, UTII, Unified Agricultural Tax, patent), or have lost the right to it. Using OSNO, organizations pay income tax on their income, and individual entrepreneurs pay personal income tax.

How to become a taxpayer on OSNO

A general tax regime can be applied for a number of reasons, for example:

• the taxpayer cannot apply the “simplified tax”, UTII or other special tax regime, because it does not meet the necessary requirements for this;
• a special tax regime was applied, but the taxpayer exceeded the permissible restrictions or violated requirements (for example, in terms of the number of employees or income level), and as a result automatically switched to OSNO;
• the general taxation regime is beneficial for the organization because it conducts activities for which benefits are provided for income tax (for example, it is a participant in the Skolkovo center);
• It is beneficial for a company or individual entrepreneur to be a VAT payer, since most of the counterparties work for OSNO and are interested in input tax.

General tax system can be used for all types of activities without restrictions on the number of employees, income, etc.

If a newly created taxpayer has not declared in the prescribed manner about its transition to a special regime, then OSNO will apply to its activities by default - there is no need to specifically notify the Federal Tax Service. You can voluntarily switch to OSNO from the special regime starting in the new year by notifying the tax office by January 15.

At the same time, the general form of taxation can be combined with some other tax regimes:

• a legal entity on OSNO has the right to combine it with UTII for certain types of activities,
• Individual entrepreneurs can combine OSNO with UTII and a patent according to different types entrepreneurship.

A prerequisite for combination is maintaining separate accounting income and expenses for each type of activity. It is impossible to combine OSNO with the “simplified tax” and the unified agricultural tax (USAT).

What taxes are paid under OSNO

General taxation system tax code does not consider it independently, like other special modes. The tax burden OSNO is the highest, because it includes not only income tax or personal income tax. This system implies a whole set of taxes, each of which is assigned a separate chapter in the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs using OSNO will have to pay the following taxes:

• income tax - for organizations (Chapter 25 of the Tax Code of the Russian Federation),
• Personal income tax – for individual entrepreneurs (Chapter 23 of the Tax Code of the Russian Federation),
• VAT (Chapter 21 of the Tax Code of the Russian Federation),
• property tax of organizations (Chapter 30 of the Tax Code of the Russian Federation),
• property tax for individuals - for individual entrepreneurs (Chapter 32 of the Tax Code of the Russian Federation).

Using special regimes, taxpayers, as a rule, are exempt from paying the listed taxes, but for OSNO, the Tax Code of the Russian Federation establishes their mandatory payment if there is an object of taxation. All other federal and local taxes (transport, land, water, excise taxes, fees, etc.) are also paid, if necessary.

Moreover, as with any tax regime, organizations and individual entrepreneurs are required to transfer personal income tax and insurance premiums from all income paid to their employees, and individual entrepreneurs also receive fixed insurance premiums “for themselves”.

Reporting under the general taxation system

The overall system assumes a fairly large volume tax reporting, as well as accounting reporting.

Accounting statements on OSNO

The taxation system allows that small businesses can maintain simplified accounting and submit simplified accounting, which includes only two forms: balance sheet and financial performance statement. Enterprises that are not small are required to maintain full accounting and submit a full set of reporting forms:

• balance sheet and financial results report,
• statement of changes in capital,
• cash flow statement,
• explanations for balance sheets and reports.

An individual entrepreneur on the general taxation system of the Tax Code of the Russian Federation allows you not to keep accounts, but only if the entrepreneur reflects all income and expenses in KUDIR (clause 2 of Article 54 of the Tax Code of the Russian Federation). Maintaining KUDIR is necessary to determine the personal income tax base.

Tax returns under OSNO

Organizations submit an income tax return to the Federal Tax Service on a quarterly basis and at the end of the reporting year. The filing deadline is the 28th day of the month following the reporting period, and annual declaration submitted by March 28th. When making advance payments, reporting is submitted by the 28th of each month.

An individual entrepreneur, having received his first income under the general taxation regime, is required to submit Declaration 4-NDFL on estimated income, and for the past taxable period submits an income tax return 3-NDFL. It is submitted annually before April 30.