The Federal Tax Service told how entrepreneurs can fill out 3-NDFL using the new form

IP on OSNO. Calculation of all taxes using an example.

Colleagues, good day! Help me sort out the deal from IP to OSNO Let’s say this is the situation! The individual entrepreneur works for OSN, without employees. The first income was received on 01/10/16. I provided the Federal Tax Service with a 4NDFL certificate on 02/10/16 indicating an estimated income of 300,000 rubles. (revenue 60,000,000 – expenses 59,700,000) Advance payments for personal income tax For 6 months before July 15, 2016 (300,000*13%*1/2) = 19,500 For 3 quarters until October 15, 2016 (300,000*13%*1/4) = 9750 For the 4th quarter until January 15, 2017 (300,000*13%*1/4) = 9750 TOTAL Income for the year from the bank 100,000,000 rubles. Revenue 100,000,000 including VAT, including 15,254,237 rubles. (RUR 84,745,762 revenue excluding VAT) Expenses only Purchase from a supplier with VAT RUR 95,500,000 incl. 14,567,797 (RUB 80,932,203 revenue excluding VAT) The bank received payment to the supplier with VAT 1,000,500 rubles including VAT. (without VAT 847,458 rubles) The remaining amount of 98,999,500 during the year was transferred to the individual entrepreneur card as an individual. persons and withdrawn as income of individual entrepreneurs.

Question about reporting. The individual entrepreneur only paid VAT during the year, according to the payment deadline, 686,440 rubles (157,797) and submitted VAT returns quarterly. Now, until December 31, 2016, you need to pay the Fixed contribution to the Pension Fund (insurance part) - 19,356.48 rubles. Fixed contribution of the Federal Compulsory Medical Insurance Fund - 3796.85 rubles.

By 04/01/2017, you need to pay a contribution to the Pension Fund for the amount of income exceeding 300,000.00 - 99,700,000.00 *1% = 997,000. The maximum contribution for 2021 is 154,851.84 rubles.

Submit your 3-NDFL declaration by April 30. And pay personal income tax by July 15 842,203 = 3,813,559*13% = 495,763 rubles (minus 39,000 previously paid advance payments) Total pay 456,763 rubles. Or 98,999,500*13% = 12,869,935 rubles.

Tax burden 686,440 +19356.48 + 3796.85 + 154,851.84 + 495,763 = 1,360,208 rubles.

Tell me what's wrong? What is the tax burden? Are taxes calculated correctly? Do you need to submit any more reports?

When is it issued?

You will need to prepare a zero tax return in cases where, based on the results of the report, you do not need to pay any taxes. Here's when this can happen:

1. The individual entrepreneur was registered before it began its work. Of course, in this case there will be no income, but this does not mean that there is no need to report to the state. In such situations, novice entrepreneurs may not be aware of these features, so they do not file 3-NDFL and are then forced to pay fines.
2. The individual entrepreneur does not have any income from his activities. Unfortunately, given the current economic conditions, such a situation is quite easy to imagine. Many young businessmen start their own business, but for a number of reasons it does not become successful.
3. The organization did not carry out any taxable transactions during the reporting period.
4. Individual entrepreneurs also submit a zero declaration if all financial transactions were carried out outside the Russian Federation.
5. An individual has made a financial transaction, as a result of which there is no need to pay taxes. For example, you sold your living space or car at a price lower than what you paid when purchasing. However, provided you provide receipts for the purchase, you will be exempt from all taxes. You will have to provide a zero declaration as reporting to the tax authorities.

There are not so many situations when it is necessary to submit just this version of the declaration. In most cases, as a result of reporting, there are taxes that must be paid.

How to calculate personal income tax for an entrepreneur using the general taxation system

The procedure for calculating and paying personal income tax for individual entrepreneurs, as well as for individuals employed, is regulated by the norms of Chapter 23 “Individual Income Tax”. The specifics of calculating personal income tax for individual entrepreneurs on OSNO, the timing, procedure for paying tax and advance payments on it are discussed in Article 227 of the Tax Code of the Russian Federation.

Income as objects of taxation

The object of personal income tax taxation is the income received by an entrepreneur as a result of business activities. Income includes:

— proceeds from sales;

- the cost of property received free of charge (for example, surplus goods during inventory).

The date of receipt of income is considered:

- the day of payment of income, receipt of income to the individual entrepreneur’s bank account or to the accounts of other persons on behalf of the individual entrepreneur;

— day of transfer of income in kind.

If an individual entrepreneur receives an advance on account of an upcoming sale, then it is included in income on the day it is credited to the account.

Tax deductions for personal income tax for an entrepreneur

When determining the tax base, individual entrepreneurs have the right to reduce it by tax deductions: standard, social, property, professional. The procedure for applying the first three groups of deductions is similar to their use when calculating the personal income tax of individuals employed.

A specific deduction for individual entrepreneurs is a professional tax deduction, which represents the amount of expenses actually incurred by the entrepreneur, which must be documented and directly related to the extraction of income (clause 1 of Article 221 of the Tax Code of the Russian Federation).

The expenses of individual entrepreneurs are determined in a manner similar to that for organizations (Article 252 of the Tax Code of the Russian Federation). Those. For individual entrepreneurs and organizations on OSNO, the composition of expenses is the same. If there is no documentary evidence of expenses, then the individual entrepreneur has the right to use a professional deduction in the amount of 20% of income.

Calculating tax

After the amount of income received and the amount of tax deductions (including expenses) have been calculated based on the results of the tax period, the difference between them is determined.

Individual entrepreneur income received from business activities and reduced by the amount of tax deductions is subject to taxation at a rate of 13%.

If the amount of deductions is greater than the amount of income received, then for a given tax period the tax base will be equal to zero, and accordingly the personal income tax will also be equal to zero. However, for individual entrepreneurs there is no possibility of transferring losses (the difference between deductions and income) to the next tax period, unless otherwise provided by Chapter 23 of the Tax Code of the Russian Federation.

Let's consider an example of calculating personal income tax for individual entrepreneurs on OSNO. The income of IP Gorelkin, received in the form of proceeds from the sale of goods to his bank account, for 2011 amounted to 600,000 rubles. (without VAT). IP Gorelkin has two children, 7 years old and 10 years old. For 2012, the entrepreneur has documented expenses for: purchase of goods 100,000 rubles, wages for employees 100,000 rubles, insurance premiums for employees 30,000 rubles, depreciation costs for commercial equipment 20,000 rubles, expenses for bank services 10,000 rubles, rental costs 30,000 rubles.

Standard tax deductions for children will be: 2 * 1400 rubles. = 2,800 rub.

Professional tax deduction:

100,000 + 100,000 + 30,000 + 20,000 + 10,000 + 30,000 = 290,000 rub.

Personal income tax = (600,000 – 290,000 – 2800) * 13% = 39,936 rubles.

Based on the calculations made, 3-NDFL is filled out - the entrepreneur’s reporting form on the general taxation system

The Federal Tax Service told how entrepreneurs can fill out 3-NDFL using the new form

On September 15, the Ministry of Justice approved the order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected] “On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the presentation format tax return for personal income tax in electronic form.”

Vladislav Volkov spoke about the nuances of filling out 3-NDFL as amended by the new order BUKH.1S

, Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia.

[email protected] dated August 28, 2020 will come into force two months from the date of its official publication, but not earlier than January 1, 2021.

The new order of the Federal Tax Service changed the structure of the 3-NDFL declaration and the composition of its annexes. Let's look at some questions about filling out a declaration as an example.

Example

The entrepreneur received an income of 2 million rubles in 2021 - 500,000 rubles in each quarter. The expenses amounted to 400,000 rubles - 100,000 rubles in each quarter.

At the same time, advance payments in the amount of 156,000 rubles were calculated for 9 months. Of these, 104,000 rubles were actually paid.

When preparing the 3-NDFL declaration, the entrepreneur in Appendix 3 indicated information on income and expenses for the year, information on advance payments actually paid. In the calculation to Appendix 3, I filled out information about calculated advance payments for 3 reporting periods:

• for the first quarter - 52,000 rubles;
• for the six months - 104,000 rubles;
• for 9 months - 156,000 rubles.

In Section 2, the individual entrepreneur calculated the tax base and the amount of tax.

In Section 1 of the 3-NDFL declaration, must an entrepreneur fill out the lines in both paragraph 1 and paragraph 2?

No. If the individual entrepreneur did not have income as an individual, then he fills out all the lines of paragraph 2 of Section 1 of the declaration.

The sum in line 040 of Section 1, as before, should be equal to the sum of lines 150 of all sheets of Section 2?

No. If the individual entrepreneur did not have income as an individual, then the amount of lines 150 will be calculated according to the following formula:

= 080+100-110+130-140+160-170

What amount must the taxpayer indicate in line 160 of Section 1: the amount of tax for the year reduced by the amount of calculated advance payments for 9 months (line 052 of the Calculation to Appendix 3) or the amount of tax for the year reduced by the amount of actually paid advance payments?

The amount of tax for the year, reduced by the amount of calculated advance payments for 9 months (line 052 of the Calculation to Appendix 3). If less than 0, then the value is indicated on page 170 of Section 1 of the declaration.

In this example, should the amount on line 160 of Section 1 be equal to the amount on line 040 of Section 1?

No, see question 2.

Let's add an example

Let’s say that the activities of an entrepreneur are classified as activities affected by coronavirus, and, according to Law No. 172-FZ of 06/08/2020, the entrepreneur is exempt from paying an advance payment for personal income tax for the second quarter of 2021. Should an entrepreneur, despite the exemption from payment taxes for the second quarter, indicate the amount of the advance payment in line 100 of Section 1 in full? In this example - 52,000 rubles.

Should an entrepreneur, despite the exemption from paying taxes for the 2nd quarter, indicate the amount of the advance payment in line 100 of Section 1 in full? In this example - 52,000 rubles.

That's right, the amount will not be transferred to the CRSB (budget settlement card).

Should an entrepreneur reduce the amount in line 040 of Section 1 by the amount of the advance payment for the second quarter, from which the taxpayer is exempt?

Line 040 is not filled in.

Rules for filling out 3 personal income taxes for individual entrepreneurs on OSNO

Individual entrepreneurs on the regular taxation system are required to provide a 3-NDFL certificate in a modified form.

Filling out must begin from the first page; a zero and two dashes are entered in the correction field: “0—”. This means that the certificate form is primary. After the adjustment field, enter the reporting year. Next, code 34 is entered in the “tax period” column (period type - report for a calendar year). The next code that needs to be filled in is the category indicating the taxpayer. Individual entrepreneur, according to appendices 1 to 8 to the procedure for filling out the 3-NDFL certificate, is set to code 720.

Next, the entrepreneur must fill in the fields with information about himself: country, full name, date of birth, place of birth, contact phone number and passport details.

Important ! For individual entrepreneurs, the budget classification code (abbreviated as KBK) is 182 1 0100 110.

All this information takes up the first 2 appendices of certificate 3 personal income tax for individual entrepreneurs on OSNO.

Sample of filling out the 3-NDFL declaration

When starting to compile a report, you need to enter data only into those sheets for which they are intended. If the sheet remains blank, then there is no need to include it in the form. Therefore, the IP report will include a title page, pages of sections 1, 2 and sheet B.

Title page

When starting to fill out this sheet, enter the individual’s TIN at the top, which must include 12 characters. The number is written next to it in page order.

When the form is drawn up for the first time in a year, the column “Adjustment number” is crossed out; if this is a clarifying report, the adjustment number is indicated.

Since 3-NDFL is an annual form, the code “34” corresponding to the year is written in the “Tax period code” field, and after that the number of this period is entered.

Here you need to write down using the digital code of the Federal Tax Service Inspectorate, which is the recipient of the report; it must consist of 4 digits.

Next, fill in information about the reporting individual.

The code of the country of which the applicant is a citizen is entered in the appropriate field. Russian citizens write down "643".

When indicating the payer category, the entrepreneur must enter the code “720”.

Full personal data of the individual entrepreneur is written below. If a person does not have a middle name in his passport, then it does not need to be indicated in the declaration. Citizens of foreign countries can display this information using Latin letters.

Next, the date and place of birth of the person is recorded.

After this, information about the document that is used as identification is entered. The document type code (Russian passport - 21), series and number of the form, as well as the date and name of the authority that issued the document are recorded.

Then information about the individual’s address is entered, first the type of address is recorded with a code:

• 1 - place of registration;
• 2 - place of stay.

Next, the components of the address are reflected in the corresponding fields: subject code, name of the locality, streets, house number, etc. All this data must strictly correspond to the information in the passport or other similar document.

Attention! If the individual entrepreneur is a foreign citizen and does not have a permanent address in Russia, then the following lines are filled in, which record the address of his place of residence abroad.

After this, a telephone number is indicated by which a representative of the Federal Tax Service can contact the taxpayer. The number of report sheets and appendices to them is indicated next to it.

At the bottom you need to fill out the fields on the left. This includes information about who submits the report:

• 1 - individual;
• 2 is his representative.

Next, you need to affix a signature to confirm the data entered in the report. If 3-NDFL is sent by a representative, you must also write down his full name, as well as information about the document that serves as the basis for performing this function.

Section 1

In the header of the sheet you must write down the TIN code, full name. and the number of the sheet in the declaration pack.

Column 010 records the action performed according to the declaration:

• “1” – if the calculated tax according to the declaration must be paid;
• “2” – if the tax needs to be returned (usually used for deductions);
• “3” – a zero declaration is submitted.

Column 020 indicates the BCC according to which the tax is paid.

Column 030 reflects OKATO, on whose territory the tax is paid.

Column 040 contains the amount of tax payable.

Column 050 must be crossed out - it is used when filing a tax refund for a deduction.

Section 2

In the header of this sheet you need to write down the entrepreneur’s TIN, his personal data (full name) and the sheet number in the declaration.

In column 001 you need to enter the rate at which the tax is calculated. Usually it is "13".

Column 002 records from which sources the declared income was received. Entrepreneurs write down “3” here.

Column 010 reflects the total amount of income received for the specified period, excluding income received from activities or participation in foreign organizations.

In column 020 you need to reflect income on which you do not need to pay tax.

In column 030 you need to write down the amount from which the tax is calculated. It is obtained by subtracting the totals of columns 010 and 020.

If an individual entrepreneur has the right to use standard or professional tax benefits, then their amount is entered in column 040.

If during the reporting period expenses were incurred that could be used to reduce the tax base (for example, work with securities), then their total indicator is entered in column 050.

Column 051 includes income from activities in foreign companies.

Column 060 contains the final tax calculation base. Its calculation must be performed using the formula: 030+051-040-050.

When the work to determine the base has been completed, it is necessary to determine the tax itself.

Column 070 - the amount of tax based on the base. It is obtained by multiplying the value of column 060 by the rate from column 001.

If some part of the tax has already been withheld, then it must be entered in column 080.

Line 090 is not used in normal situations - it is used when determining tax at a rate of 35%. Now it needs to be crossed out.

In column 091 the amount of the trade fee is entered if the individual entrepreneur is its payer. The specified amount should not be more than the amount of tax from column 070.

Column 100 reflects advance payments paid.

Column 110 is intended for a work patent; in normal situations it is crossed out.

In column 120 you need to indicate the amount of tax that has already been paid in the territory of other states, but this payment can be offset in Russia.

Column 121 is the final amount of tax that still needs to be paid. It is calculated using the formula: 070-080-090-091-100-110-120.

Column 122 records the amount of tax paid on PSN. When an entrepreneur uses the general mode, the column is crossed out.

In column 130 you need to rewrite the data from column 121.

Column 140 is crossed out - it is intended for processing a tax refund.

Sheet B

The entrepreneur's TIN code, his full name, and the serial number of the sheet in the bundle are written in the header of the sheet.

Section 1.1 contains the code by which the taxpayer status is determined. The entrepreneur writes code “1” here.

The OKVED code corresponding to the type of activity being carried out is entered in section 1.2. From 2021, when filling out you need to use OKVED2 codes.

In section 2, the entrepreneur must enter information that is used when calculating tax. So, in column 030 the amount of income received is recorded, and in column 040 the expenses incurred in the course of activity are recorded. Lines 050-100 are intended to explain the expenses indicated in column 040.

Section 3 is necessary to summarize. The amount of income is entered in column 110, and the amount of deductions received in column 120. Column 130 should contain the total number of accrued advance tax payments, and column 140 - those actually paid.

The entrepreneur omits Section 4 - only farm managers enter information into it.

Section 5 is drawn up only in a situation where the entrepreneur, at the end of the period, independently adjusted the base and tax for the specified time.

The sheet must contain the signature of the entrepreneur, as well as the date of signing the document.

How to calculate income and expenses

Moving on to filling out data on income and expenses, you need to start by filling out the type of business activity code - 01, OKVED - “31.02”.

Income and expenses of an individual entrepreneur are calculated quite simply. Income is reflected in line with code 030 in the certificate. On OSNO, income is calculated as follows: the entrepreneur’s revenue for the year minus accrued VAT in the amount of 20%. If an organization produces excisable products, then excise taxes in the established amount are also deducted. But simply subtracting 20% ​​from the amount of revenue will be incorrect, since tax calculation has its own subtleties and can be calculated incorrectly. For example, in the reporting year, revenue amounted to 1,000,000 rubles.

We calculate income using the formula: 1,000,000*100/120 = 833,333.33 total income. This figure should be equal to the total of section VI in the book of income and expenses. If the numbers do not match, it is necessary to check the correctness of the accounting for profit accrual transactions (postings).

When are advance payments made?

Before submitting reports for the year, the individual entrepreneur is required to make advance payments in the following periods:

• From January 15 to July 15 for the half year;
• By September 15 for the period July-September;
• A quarter of the annual advance payment is due by January 15th.

The amounts of these advance payments are calculated independently by the tax agent and included in the notifications that are received by the individual entrepreneur. And according to this notification, payments must be made. If the notification does not arrive within the prescribed period, you must contact a tax agent.

The calculation is made on the basis of 4-personal income tax, if the individual entrepreneur had no profit last year (usually the first 2 years of the individual entrepreneur’s existence), or based on the results of the previous reporting year. The calculation mainly involves calculating the expected income in the current reporting year.

Note! In 2021, the procedure for making advance payments will be changed. You can view the changes on the Kontur Extern website and on the Federal Tax Service website.

Deadlines for submitting reports for individual entrepreneurs

Submission of 3-NDFL is necessary for 2 main reasons. The first is receiving a tax deduction and the second is that it’s time to report your income and expenses to the tax service.

3-NDFL for the reporting year must be submitted no later than April 30 of the year following the reporting year. Moreover, if April 30 falls on a weekend, then the deadline for submission is the first working day after April 30. This period is the same for both individual entrepreneurs and individuals. Since next year's deadline does not fall on a holiday, the 2021 return must be submitted no later than April 30, 2021.

In case of termination of the activities of the individual entrepreneur, the declaration must be submitted no later than 5 working days from the official date of liquidation of the individual entrepreneur.

Individual entrepreneurs on OSNO and special regimes are required to file a declaration, even if the tax turns out to be zero. This may happen if an individual entrepreneur is not subject to tax in accordance with the Tax Code, or in other situations provided for by legislative documents. Failure to submit a declaration or submission of it after the deadline will result in a fine.

Deadline for submitting the 3-NDFL declaration in 2021

The legislation establishes that the 3-NDFL tax return must be submitted in the general manner by an individual before April 30. This rule applies to individual entrepreneurs registered with the Federal Tax Service. If such a day falls on a weekend or holiday, the final deadline for submitting the report is postponed to the next nearest business day.

In 2021, individuals and individual entrepreneurs will have to report for 2021 by April 30, 2021 inclusive.

Violation of this deadline is possible only for individuals whose tax agents have calculated and filed taxes for them, and the citizens themselves submit a form to receive deductions.

Attention! If an entrepreneur applying the general taxation system (OSNO) closes an individual entrepreneur and is removed from tax registration, then he must fill out the 3-NDFL form within five working days from the date of deregistration.

Personal appearance at the tax authority

Methods for filing a declaration can be divided into 3 methods. The first is the personal appearance of the responsible person at the tax authority at the place of registration and the direct delivery of documents to the tax inspector. This method is convenient because a gross error or lack of documents will most likely be noticed by the inspector immediately and promptly corrected by the person in charge. But, at the same time, the method is not suitable for those who do not have time to go to the authorities or cannot be in the city (or other locality) where they need to submit a declaration.

It must be taken into account that the human factor can also have an impact on personal appearance: sometimes inspectors refuse to accept documents, although there are no official grounds for this. In rare cases, they require a document that the taxpayer is not required to provide. And such documents, as a rule, take longer to check than those received by mail or through the website of the federal tax service.

Postal delivery

The second common method is submitting documents by mail. To do this, all the necessary documents are sent by mail and take the individual entrepreneur less time than going to the Federal Tax Service. In this case, inspectors must indicate the reason for refusing to accept documents in writing. Additional documents are obtained through an official request. In addition, this method is the most convenient when personal appearance at the tax authority is impossible.

Individual entrepreneur on the Federal Tax Service website

An even faster and easier way. Since 2015, there is no need to have an electronic digital signature for this. You need to create a personal account and, following step-by-step instructions, send documents. The advantage over regular mail is that it does not require time even to transport documents by the postal service. The documents are instantly received by the tax authority, and returns and any other operations are also carried out via the Internet without the requirement for personal appearance of the individual entrepreneur.

Note! All this is completely free and as fast as possible.

Where are the reports submitted?

Declaration 3-NDFL for 2021, as in previous periods, must be sent to the tax authorities located at the place of permanent residence of the individual, that is, according to registration.

To determine exactly which tax office you need to report to, you can use the service on the website of this authority. In the appropriate fields, the individual must enter his address from the directory, and the site will tell him which institution he should contact.

However, persons who file 3rd personal income tax are not required to submit the 3rd personal income tax report at their address.

What are the fines?

Fines for individual entrepreneurs in different taxation systems are taken into account according to different rules. The declaration must be submitted even when the tax amount is equal to zero. If an individual entrepreneur has not submitted payment documents, he will be required to pay a minimum fine of 1,000 rubles; the same fine will apply for unpaid tax. Individual entrepreneurs on OSNO will not be fined for being late in submitting documents, since they themselves calculate 3-NDFL. Individual entrepreneurs on the simplified tax system, UTII and other taxation systems will be fined for delay.

If the final tax was zero, then the fixed fine is 1,000. In other cases, the fine is 5% of the total tax amount for each month of delay (minimum - 1,000 rubles, maximum - 30% of the total amount). For example, the total tax amount was 20,000, the filing of the declaration was overdue by 4 months. Total fine = 20,000*5%*4=16,000 rubles.

Important! A fine is imposed even in cases where the tax is paid on time, but the declaration itself is submitted after the deadline.

Below is an example of filling out 3-NDFL, where a sample payment order for 2021 will be presented. There you can see the current 2021 3 personal income tax for individual entrepreneurs on OSNO and see how to fill it out. The form can be downloaded from the Federal Tax Service website. Please note that the form must be for 2021.

The procedure for filling out a declaration seems complicated only at first glance. When filling it out again, an individual entrepreneur can do everything without outside help, but for accuracy, it is imperative to take into account the changes that are made almost every year.

Penalty for failure to submit reports

The Tax Code establishes liability if the 3-NDFL tax return was not submitted on time or was not submitted at all.

Violation of the deadline for sending a document entails a fine of five percent of the amount of tax for each month (both full and partial) that has passed since the deadline for filing. Moreover, its minimum amount is 1000 rubles, and the maximum cannot exceed 30% of the tax amount under this declaration.

If an entrepreneur does not submit a zero declaration, he will need to pay a minimum fine of 1,000 rubles.

Attention! In addition, if an individual entrepreneur does not submit a declaration within 10 days from the expiration of the deadline, then the Federal Tax Service has the right to unilaterally block the conduct of transactions on his current accounts.

What expenses reduce personal income tax from the activities of individual entrepreneurs?

According to paragraph 2 of Art. 54 of the Tax Code of the Russian Federation, individual entrepreneurs keep records of expenses in the manner determined by the Ministry of Finance of Russia.

The expenses that an individual entrepreneur makes as a result of his business activities are called professional deductions for the purposes of calculating personal income tax (Article 221 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Art. 221 of the Tax Code of the Russian Federation, the composition of the expenses of individual entrepreneurs is determined by Ch. 25 of the Tax Code of the Russian Federation, i.e. these include:

1. Material costs.
2. Labor costs.
3. Depreciation.
4. Other expenses related to business activities.
5. Amounts of insurance contributions for pension and social insurance.
6. Amounts of taxes, excluding personal income tax and VAT.

The taxes that are included in the professional deductions of individual entrepreneurs also include fixed contributions for compulsory health insurance and compulsory medical insurance.

Procedure for accounting for individual entrepreneur expenses

There are 3 conditions under which an individual entrepreneur can take into account expenses to calculate personal income tax. Expenses should be:

• paid;
• used in the professional activities of individual entrepreneurs;
• confirmed by documents (invoices, acts, invoices).

If for some reason an entrepreneur cannot provide documentary evidence of his expenses, then in this case he can take advantage of a professional deduction in the amount of 20% of the amount of income received.

However, it is impossible to take into account both documented expenses and the 20% standard.

IP expenses have recognition criteria, which are reflected in the Procedure for accounting for income and expenses and business transactions for individual entrepreneurs adopted by the Ministry of Finance of Russia (order No. 86n dated August 13, 2002):

1. There is a connection between the income and expenses of an individual entrepreneur.

2. Expenses for the purchase of raw materials, materials, goods are recognized for taxation after their actual payment. The moment of their accounting is not related to the date of receipt of income from the sale of goods (work, services), for the production (fulfillment, provision) of which these expenses were incurred (see decision of the Supreme Court of the Russian Federation of June 19, 2017 No. AKPI17-283, decision of the Supreme Arbitration Court of the Russian Federation No. VAS-9939/10).

3. Amounts of accrued depreciation can be included in professional deductions only for property and results of intellectual activity owned by the individual entrepreneur and used by him in carrying out business activities. Even if the property is jointly owned by spouses, one of whom is an individual entrepreneur, accrued depreciation can also be used to reduce the income of an individual entrepreneur (letter of the Ministry of Finance of Russia dated December 7, 2012 No. 03-04-05/3-1377).

4. If the work is seasonal, it is also necessary to observe the principle of linking income received and expenses incurred.

An individual entrepreneur is exempt from the obligation to maintain accounting records, however, when accounting for expenses for remuneration of employees, an individual entrepreneur can also include in professional deductions the costs of remunerating an accountant, since, according to clause 23 of the procedure for accounting for income and expenses, an individual entrepreneur can reduce his income by any accruals by wages for employees who work under employment contracts.

If an individual entrepreneur applies several tax regimes, for example OSNO and UTII, then he must keep separate records of income and expenses for these regimes. An individual entrepreneur can include as expenses for calculating personal income tax only documented expenses associated with the general taxation regime.

For information on the specifics of paying personal income tax when applying tax regimes available to individual entrepreneurs, read the article “Should individual entrepreneurs pay personal income tax (cases and nuances)?” .

“Non-entrepreneurial” ways to reduce personal income tax

In addition to the considered professional deduction, which arises for an individual entrepreneur as a result of business activities, an entrepreneur can also reduce his personal income tax through standard, social and property deductions. Their list is given in Art. 218–220 Tax Code of the Russian Federation.

Let's look at the features of using deductions using the example of training expenses.

Thus, the right to receive a deduction for children’s education expenses remains until they reach 24 years of age. When calculating the deduction for children's education, the amount of expenses for each child of 50,000 rubles can be taken into account.

Entrepreneur D.B. Mikhailov has two children.

My son attends the preschool department of school No. 2025 in Moscow. Expenses for the year for his maintenance at school amounted to 30,000 rubles.

He also attends an art school, where annual tuition is 25,000 rubles.

The daughter attends the State Budgetary Educational Institution “Sports School No. 7”, where the cost of classes per year is set at 54,000 rubles.

In connection with the expenses incurred by the individual entrepreneur, D.B. Mikhailov intends to claim a deduction for training expenses in the amount of 100,000 rubles. (50,000 rubles × 2), which will give him the opportunity to reduce the tax paid for the year by 13,000 rubles. (RUB 100,000 × 13%).

The total amount of expenses for which an entrepreneur can be provided with a social deduction, with the exception of expenses incurred for expensive treatment and education of children, cannot exceed 120,000 rubles.

In 2021, individual entrepreneur D.B. Mikhailov paid for his studies under the MBA program in the amount of 60,000 rubles. and an annual service program at a medical clinic in the amount of 80,000 rubles.

The total expenses incurred by IP Mikhailov D.B. for social needs amounted to 60,000 + 80,000 = 140,000 rubles.

However, due to existing restrictions on the amount, only 120,000 rubles can be taken into account as social deductions out of 140,000.

More information about the use of social deductions can be found here.

Data for the report

The final indicators are entered into the report from the Book of Income/Expenses and Business Operations (approved by order of the Ministry of Finance of Russia No. 86n, Ministry of Taxes of Russia No. BG-3-04/430 dated 08/13/2002), which is maintained by individual entrepreneurs to calculate the tax base for OSNO.

Income

In clause 1 of Appendix 3 of the report, individual entrepreneurs indicate a two-digit activity code from the list of Appendix No. 5 to the Procedure for filling out the declaration (01 - entrepreneurial activity), then in clause 1.2 the main OKVED code is put (it can be found out from the extract from the Unified State Register of Individual Entrepreneurs).

Income from business activities is indicated in paragraph 2.1 (page 030) of Appendix 3 of the report.

The heads of peasant farms in paragraph 4.1 of Appendix 3 prescribe the year of registration of the farm.

To reflect independent adjustment of the tax base and tax on transactions with related parties, clauses 5.1, 5.2 (pages 90, 100) of Appendix 3 of the declaration are intended.

The final income indicators are reflected in paragraph 3 of Appendix 3 (p. 050).

Tax deductions

Individual entrepreneurs on OSNO can exercise their right to professional tax deductions, thereby reducing the tax base and tax payable (clause 3 of Article 210 of the Tax Code of the Russian Federation). Professional deductions of individual entrepreneurs include those actually made and documented (Articles 221, 252, 253,265 of the Tax Code of the Russian Federation):

• expenses for materials;
• depreciation;
• payments to staff;
• other costs associated with doing business.

The total amount of expenses incurred is indicated on page 040 of Appendix 3, the breakdown is given in paragraphs 2.2.1 - 2.2.4 (pages 041-044). The result is recorded in paragraph 3 (p. 060) of Appendix 3.

If it is not possible to confirm expenses with documents, you can claim a deduction of 20% of the income received by the entrepreneur (from line 030) without any confirmation (clause 1 of Article 221 of the Tax Code of the Russian Federation).

The amount of professional deduction is indicated on page 060 of Appendix 3.

Other deductions

Entrepreneurs do not fill out Section 6 of Appendix 3 - it is intended for deductions permitted by clause 2.3 of Art. 221 of the Tax Code of the Russian Federation for individuals - contractors, authors and creators of scientific and artistic works.

In 3-NDFL for individual entrepreneurs for 2021, you can indicate other deductions if the individual has the right to them:

• standard - their list is given in Art. 218 of the Tax Code of the Russian Federation (for example, for a deduction for the first and second child, 1,400 rubles each, for the 3rd and subsequent children, 3,000 rubles each);
• social - according to amounts spent on treatment, training, charity within the approved limits (Article 219 of the Tax Code of the Russian Federation);
• property - when selling property that was not involved in business operations (Article 220 of the Tax Code of the Russian Federation).

For standard and social deductions, Appendix 5 of the declaration is used, for property – Appendix 6.

Advance payments

Individual entrepreneurs calculate advances on personal income tax independently. The amounts of indicators for business activities are entered on an accrual basis in the Calculation to Appendix 3 of the declaration. This is a new section in 3-NDFL.

First indicate:

• on pages 010-012 - income for the 1st quarter, 6 and 9 months (cumulative);
• on pp. 020-022 - taken into account professional deductions for the same periods;
• on pp. 030-032 - standard tax deductions.

Social and property deductions during the year do not affect the amount of advance payments of individual entrepreneurs, therefore they are not reflected on the specified sheet.

Then the tax base is calculated for each period (income minus deductions) - the results are entered on pages 040-042. Below, on pages 050-052, accrued advance payments are indicated (13% of the tax base).

The total amount of advances paid during the year is entered in page 070 of Appendix 3 of the declaration.

After reflecting all information about income, expenses and deductions, sections 2 and 1 of the declaration are completed last.

We will show you how to enter information into 3-NDFL for individual entrepreneurs using an example.

Example

IP Vatrushkin is engaged in retail trade. Its performance indicators for 2021 are in the table:

According to tax accounting data, the amount of confirmed material expenses for the year amounted to 802,000 rubles, depreciation of fixed assets - 180,000 rubles, other expenses - 63,000 rubles. The individual entrepreneur has no employees.

Vatrushkin’s business indicators were included in the new 3-NDFL for individual entrepreneurs. Sample of a completed declaration:

Is the 2021 personal income tax for employees included in expenses under OSNO and simplified tax system “income minus expenses”

An entrepreneur pays personal income tax not only for himself. When paying income to employees, he becomes a tax agent for payroll tax and is obliged to calculate, withhold from employees and pay this tax to the budget.

Both under the OSNO and under the simplified tax system with the object “income reduced by the amount of expenses,” an individual entrepreneur can take into account the amount of the transferred personal income tax - but not as an independent expense, but as part of the costs of paying employees with whom an employment or civil law contract has been concluded. In other words, the salary is accepted as expenses without reducing it by the withheld personal income tax. This is confirmed by the Ministry of Finance of Russia (letters dated December 15, 2015 No. 03-11-06/2/5880 and dated December 19, 2008 No. 03-04-05-01/464).

How an entrepreneur can keep track of expenses under the simplified tax system, find out in the material “How to properly keep track of income and expenses of an individual entrepreneur?” .

To correctly calculate the tax base for personal income tax, an individual entrepreneur must take into account the features of recognizing expenses set out in the Tax Code of the Russian Federation, as well as in the Procedure for accounting for income and expenses and business transactions for individual entrepreneurs, approved by the Ministry of Finance of Russia.

1. No, it will not be on the basis of paragraph 3, paragraph 1, paragraph 2 of Art. 220 of the Tax Code of the Russian Federation (property that was owned for up to 3 years within 250 tr.) 2. It will not be if it was purchased in the interests of an individual, if it was purchased for business activities it will also not be, since it will be taken into account as part of non-current assets and transferred its cost to costs through the depreciation mechanism.

You can also take part in the discussion of similar issues on the forum

Hello! The individual entrepreneur combines OSNO (wholesale trade of petroleum products) and UTII (freight transportation by specialized transport). We have drawn up an Accounting Policy and have been conducting tax accounting on its basis for about two years. Regarding expenses, when determining the taxable base for personal income tax, it was written down: 1. VAT is deductible only for OSNO (trade in petroleum products), separate VAT accounting is not maintained. 2. We take the full amount of expenses according to OSNO (cost of goods, accountant’s salary and insurance deductions from it) 3. For expenses that cannot be clearly attributed to one of the types of activities, we prescribed: Distribution of total expenses of an individual entrepreneur is made monthly based on the share of income from different types activities, which include bank services, drivers' wages and insurance premiums from it, maintenance of electronic reporting, postal expenses, maintenance of office equipment, office supplies, repair and maintenance of cars, spare parts for cars, fuel and lubricants for cars, depreciation of property involved in activities of individual entrepreneurs, property tax that participates in the activities of individual entrepreneurs. The tax inspectorate told an individual entrepreneur that he cannot include in his divisible expenses when determining the taxable base for personal income tax expenses that are associated with activities under UTII (driver wages and insurance premiums from it, repair and maintenance of cars, spare parts for cars, Fuel and lubricants for cars, depreciation of property of an individual entrepreneur participating in the activities, property tax that participates in the activities of an individual entrepreneur) and that we are not lawfully understating our tax base for personal income tax. The individual entrepreneur has buyers: 1. with whom 2 contracts have been drawn up: the purchase and sale of petroleum products and the transportation of goods by specialized transport. We sold them the goods and delivered them ourselves. We issue UPD with status “1” for goods (with VAT) and UPD with status “2” for services (without VAT). 2. with whom an agreement has been concluded only for the transportation of goods by specialized transport. We issue UPD with status “2” for services (excluding VAT). It turns out that in the first option we partially use transport and can attribute part of the costs to OSNO. With the second option, of course not, there is only UTII.

How is personal income tax calculated for individual entrepreneurs on OSNO in 2021?

The tax is calculated from the difference between the income and expenses of the entrepreneur (professional deductions). The rate is standard, as for all individuals - 13%.

Data on income and expenses are taken from the Income and Expense Book, where a businessman must record all income and expense transactions in chronological order. The KUDiR form and the procedure for accounting for income and expenses for individual entrepreneurs are given in Order of the Ministry of Finance of Russia No. 86n , Ministry of Taxes of Russia No. BG-3-04/430 dated 08/13/2002 . Not all points from this order need to be applied; more on that below.

What is income

This is all income from business activities: revenue from the sale of goods and services, interest received on loans and borrowings, fines and penalties from buyers, and other income.

Before determining income, you need to “clear” it of VAT. How to calculate income is stated in Article 223 of the Tax Code of the Russian Federation . The day of receipt of income is considered the day when the money arrived in the entrepreneur’s account (cash method). An advance received, for which there has not yet been a shipment, is also considered income.

is not subject to personal income tax ; it is given in Article 217 of the Tax Code of the Russian Federation.

Tax deductions

Income can be reduced by deductions: professional, standard, property and social.

Professional deductions ( clause 1 of Article 221 of the Tax Code of the Russian Federation ) are expenses of an entrepreneur that are associated with making a profit, excluding VAT. These are expenses for raw materials, materials, rent, wages, insurance premiums for yourself and employees, taxes paid (except for personal income tax and VAT), etc.

Clause 22 of the Procedure for Accounting for Income and Expenses, approved by Order No. 86n of the Ministry of Finance of Russia, states that material expenses of an individual entrepreneur can only be written off as expenses in terms of goods sold, work performed and services rendered. The Supreme Court, by decision dated 1 June 9, 2017 No. AKPI17-283, declared this clause invalid . The condition from paragraph 22 contradicts the rule established by Article 273 of the Tax Code of the Russian Federation , and therefore is not mandatory. Material costs can be taken into account as expenses immediately after payment, and raw materials and materials are taken into account as expenses as they are written off for production. But there is always a risk that the tax authorities will find fault if the individual entrepreneur deviates from the Order, although the court will certainly be on his side.

To take expenses into account when calculating tax, they must be:

• paid;
• used in business activities;
• documented. If there are no documents, the purchase cannot be included in expenses.

You can do it differently - reduce income by 20% , and count from the resulting amount. This is also a professional deduction; it is prescribed in Article 227 of the Tax Code of the Russian Federation . In this case , no supporting documents are needed That is, the individual entrepreneur chooses one thing - reduces income either by expenses or by 20%. The second option is beneficial if there are no supporting documents, or expenses were less than 20% of income.

Calculation example:

At the end of the year, the individual entrepreneur received 4,200,000 rubles in income.

The entrepreneur spent a total of 3,100,000 rubles on raw materials, rent, labor, insurance premiums and taxes, and there are supporting documents for everything.

The entrepreneur spent 20 thousand on treatment, he also has documents.

(4,200,000 - 30) x 13% = 140,400 rub.

We have described the procedure for calculating tax at the end of the year. But during the year, the individual entrepreneur must also pay advance payments for this tax, and at the end of the year they pay the tax after deducting these payments. We'll tell you how they are counted and paid.

Advance payments for personal income tax for individual entrepreneurs on OSNO

In 2021, they are still counted by the tax office, and the entrepreneur receives a notification from it and pays the amounts indicated in it. When the year ends, he himself calculates the tax on actual income, subtracts the advances already transferred from it, and pays the difference, if any.

How do tax authorities calculate advance amounts?

When an individual entrepreneur starts operating on the general taxation system, after receiving the first income, he must send a 4-NDFL declaration with the expected income to the tax office (within five days after the expiration of a month after receiving the first income). Based on these amounts, tax authorities must calculate the amount of the advance payment.

If an individual entrepreneur has been working for more than a year and has already submitted the 3-NDFL declaration based on the results of last year, he no longer needs . Tax authorities will calculate advances based on the indicators of last year’s 3-NDFL declaration.

Calculation of advance payments for personal income tax for individual entrepreneurs on OSNO, example:

The 4-NDFL or 3-NDFL declaration for 2021 indicates an income of 1,500,000 rubles. The tax authorities calculated the amount of advances for the coming year and sent them to the individual entrepreneur. In total, he must pay 195,000 rubles in 2021:

• 50% of the payment, that is, 97,500 rubles until July 15, 2019;
• 25%, that is, 48,750 rubles until October 15, 2021;
• 25%, that is, 48,750 rubles until January 15, 2021.

When the year ends and the individual entrepreneur already knows exactly how much he earned in 2021, he will calculate 13% of the profit, deduct the advances already transferred and transfer the rest. If the difference is negative, then you do not need to pay anything extra, and the overpayment can either be returned to your account upon application, or offset against future tax.

But if during the year the entrepreneur’s income greatly increases or decreases, and the deviation from the amounts in the declarations is more than 50% , you need to submit another Form 4-NDFL with the new amount of estimated income. The tax authorities will recalculate the advances up or down and send the entrepreneur a new notification.

Who must submit the 3-NDFL declaration

There are two options for withholding personal income tax - when this is done by the employer or other person who is the source of the remuneration, and when citizens independently calculate and pay this tax. In the latter case, they must submit a report to the Federal Tax Service - tax return 3-NDFL.

Therefore, you need to fill out the 3-NDFL declaration for the year:

• Business entities registered as individual entrepreneurs, if they use a common system when calculating taxes.
• Persons in state or municipal service, as well as all their able-bodied family members.
• Notaries, doctors, lawyers engaged in private practice.
• If an individual received a win this year, which is his income.
• When citizens in the year for which reporting is submitted made transactions for the sale of real estate or vehicles.
• Persons who have labor agreements with employers when applying for property and/or social benefits provided for by the Tax Code of the Russian Federation.
• If, according to the law, a person is a resident and has income from activities abroad.
• Foreigners who have issued a patent to carry out labor activities on the territory of our state.
• Citizens and other individuals in labor relations, in cases where their employer did not fulfill its functions as a tax agent and did not withhold tax from them.
• Individuals who work for other citizens or companies that are not tax agents need to file a 3-NDFL declaration.
• Authors who must pay tax on their royalties for the creation of works and inventions.

If a person works for another employer, then in general there is no need to submit 3-NDFL to him. The Tax Code of the Russian Federation provides for such situations a special form 2-NDFL for tax agents (firms and individual entrepreneurs).

3-NDFL can be submitted by them only in cases of refund of overpayment of income tax, and it is filled out according to the data specified in the 2-NDFL certificates.

Many entrepreneurs think that when applying preferential systems, they are exempt from filing reports in Form 3-NDFL, forgetting that if they have income in the form of winnings, or when selling property, they must submit a declaration.
Attention! Also, individual entrepreneurs should not forget about the obligation to submit a report form 4-NDFL in certain cases.