What taxes does an individual entrepreneur pay in Russia?

Advance payments and total amount for 2021: payment deadline

Organizations and individual entrepreneurs during 2021, based on the results of reporting periods, were required to transfer advance payments to the budget. Advance payments for the single tax in 2021 were required to be transferred to the budget no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25, 2016 (Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation). Based on the results of the past 2021, it is necessary to pay a single “simplified” tax to the budget for the entire year. However, for the transfer of “simplified” tax for 2021, tax legislation provides for different payment deadlines. In general, legal entities are required to pay annual tax according to the simplified tax system no later than March 31, and individual entrepreneurs - no later than April 30 of the following year. However, March 31, 2018 is a Saturday, and April 30 is a non-working Monday. Therefore, the deadlines for paying the simplified tax system for 2021 are as follows:

If the deadline for paying an advance payment or tax falls on a weekend or non-working holiday. Then the single tax or advance payment can be transferred on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). This principle fully applies to the “simplified” tax and advances on it.

From November 30, 2021, any other person can pay a single tax for a taxpayer: an organization, an entrepreneur or a person who is not engaged in business (paragraph 4, paragraph 1, article 45 of the Tax Code of the Russian Federation). In this case, the conditions under which the tax will be considered paid are the same. The person who transfers the tax for the taxpayer must submit a correctly executed payment slip to the bank, and he must have sufficient funds in his account.

The payment day is the day when the taxpayer submits to the bank a payment order for the transfer of a single tax from his current (personal) account to the account of the Treasury of Russia. In this case, it is important that there is enough money in the account for payment (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08/17543, dated June 21, 2010 No. 03-02-07/1-287).

The time has come to pay an advance under the simplified tax system. Payment deadlines in 2021, KBK and how to pay?

Good afternoon, dear individual entrepreneurs!

A small reminder for newbie individual entrepreneurs who work on the simplified tax system. I don’t know why, but very often beginning individual entrepreneurs miss the deadline for paying an advance under the simplified tax system, which must be done strictly at a certain time.

An advance payment under the simplified tax system is also often confused with mandatory insurance premiums “for oneself”...

For example, fixed contributions of individual entrepreneurs “for themselves” can be paid at any time, in any amounts until December 31, 2021. The main thing is that everything is paid before December 31 (but it is better not to delay paying fees and taxes until the last day). And many individual entrepreneurs mistakenly think that this rule also applies to advance payments under the simplified tax system. Of course, this is not the case.

I have already written many times that it is necessary to use accounting programs or services in order to avoid making such annoying mistakes. And I repeat once again that I highly do not recommend keeping tax records for individual entrepreneurs in a completely manual mode, since sooner or later you can make a mistake.

For example, the KBK has changed, but you simply won’t know about it and will pay for the wrong reasons... Okay, let’s move on to the topic of this short article.

When do you need to pay an advance under the simplified tax system?

For payment of an advance under the simplified tax system, there are strictly defined deadlines in the Tax Code:

1. for the 1st quarter of 2021: from April 1 to April 25;
2. for 6 months of 2021: from July 1 to July 25;
3. for 9 months of 2021: from October 1 to October 25;

When should I pay tax according to the simplified tax system at the end of 2021? For the fourth quarter?

I answer: it must be paid no later than April 30, 2021, when you prepare a declaration under the simplified tax system. This is line No. 100 in the declaration under the simplified tax system.

When should I pay tax according to the simplified tax system for 2021?

No later than April 30, 2021. Since April 30, 2021 falls on a Saturday, the last day of payment is moved to May 2, 2017.

But I strongly do not recommend postponing the payment of any fees or taxes until the very last day, since the payment can easily “get stuck” in the bank at the control stage. And you will not make the required payment at the required time.

Therefore, it is better to pay everything at least 7-10 days before the expiration date.

Of course, do not forget to also submit a declaration under the simplified tax system for 2016.

Which BCCs should I pay tax under the simplified tax system?

For individual entrepreneurs on the simplified tax system, “income” (often they say individual entrepreneurs on the simplified tax system are 6%)

• BCC has not changed in 2021: 182 1 0500 110

For individual entrepreneurs on the simplified tax system, “income minus expenses” (they often say that individual entrepreneurs on the simplified tax system are 15%)

• KBK in 2021 182 1 0500 110
• The BCC for the minimum tax for 2021 coincides with the previous BCC 182 1 0500 110 (Order of the Ministry of Finance dated June 20, 2016 No. 90n)

But please note that the minimum tax for individual entrepreneurs on the simplified tax system “income minus expenses” is paid at the end of the year, and not quarterly.

How to pay?

Personally, I always pay from the individual entrepreneur’s account at the bank, since it is much more convenient than bothering with filling out receipts and then wasting time in line at the bank. Why spend a couple of hours walking around Sberbank branches =), if you can do it in 5-10 minutes without leaving home?

But if you still like to pay in cash and fill out receipts in Excel, then it’s better not to do that.

The fact is that a special service has been running on the Federal Tax Service website for a long time, with which you can automatically fill out a receipt for an advance payment under the simplified tax system or a payment order:

https://service.nalog.ru/payment/index.html

By the way, receipts for payment of fixed contributions of individual entrepreneurs can also be filled out using this Federal Tax Service service.

So, if you do not use accounting programs, then it is better not to download outdated receipt forms from obscure sites, but to use the official service of the Federal Tax Service.

Best regards, Dmitry Robionek.

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Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2021:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2021?”

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2021?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Find out the details!

I recommend to read:

• And again about mandatory contributions for individual entrepreneurs for 2021: payment scheme + let’s summarize and consider frequently asked questions
• Once again about the KBK for insurance premiums “for oneself” for individual entrepreneurs in 2017

Payment for payment and KBK

Please fill out a payment order for the payment of a single tax under the simplified tax system for 2021 according to the general rules. However, we believe it is advisable to note that in 2021, the single and minimum taxes under the simplified tax system must be transferred to the budget to the same BCC - 18210501021011000110.

The single tax according to the simplified tax system for 2021 should be paid to an account in the territorial department of the Treasury of Russia according to the details of the Federal Tax Service, to which the company is attached at its location. That is, at the address at which the organization was registered. It is listed in the Unified State Register of Legal Entities (clause 2 of Article 54 of the Civil Code of the Russian Federation).

For an individual entrepreneur, this is the Federal Tax Service, where he was registered at his place of residence. If the individual entrepreneur does not have a permanent place of residence in Russia, you need to pay the simplified tax system for 2021 to the Federal Tax Service, where the entrepreneur is registered at the place of temporary registration.

Information about the Tax Inspectorate's TIN and checkpoint can be found on the websites of the tax service or directly from it. Usually all the necessary details are provided on the inspection information boards. In addition, the Federal Tax Service website has a service that allows you to determine all the inspection details by address or code.

Here is a sample payment order for the payment of a single tax under the simplified tax system for 2017 with the tax object “income minus expenses”.

Sample payment order for payment of the simplified tax system for 2021 with the object of taxation being “income”.

Read also

26.10.2017

Deadline for payment of the simplified tax system in 2021: table

Below we provide a table that summarizes the deadlines for paying advance payments under the simplified tax system in 2021, and also indicates the deadline for paying the single tax for 2021.

For 2021, the final payment under the simplified tax system will need to be transferred no later than April 2, 2021 (since March 31, 2021 is a Saturday).

Taxes depending on the chosen tax regime

What taxes does an individual entrepreneur pay on OSNO?

Entrepreneurs under the general tax regime pay 3 main taxes:

How much taxes does an individual entrepreneur pay on the simplified tax system?

Individual entrepreneurs using the simplified tax system pay only one single tax for using the simplified system, at a rate of 6 or 15% (depending on the selected object). They do not pay any other taxes (as is the case with the general system).

During the year, the entrepreneur must pay 3 advance payments based on the results of each quarter and the final payment for the year. In 2021, advances will need to be paid:

• for the 1st quarter – until 25.04 ;
• for half a year – until 25.07 ;
• 9 months before 25.10.

Tax for 2021 will be due by April 30, 2018.

What taxes does an individual entrepreneur pay on UTII?

An imputed entrepreneur pays tax based on the results of each quarter, no later than 25 days from the end of the reporting period. In 2021, individual entrepreneurs will have to pay tax on UTII:

• for the 1st quarter – until April 25;
• for the 2nd quarter – until July 25 ;
• for the 3rd quarter – until 25.10 ;
• for the 4th quarter – until 01/25/2018

What taxes does an entrepreneur pay on a patent?

An entrepreneur on a PSN pays only the cost of the patent on the basis of which he conducts his business. A patent is paid depending on the period for which it was received:

• If for a period of less than 6 months, the patent is paid for during its validity period;
• If for a period of six months to a year - in two payments: the first in the amount of 1/3 of the cost is paid within 90 days from the start of work on the PSN, and the second, in the amount of the remaining part, until the expiration of the document.

KBK for payment of the simplified tax system in 2021

Starting from 2021, advances under the simplified tax system, the unified and minimum “simplified” tax are required to be transferred to two BCCs. One BCC is for the “income” object, the other is for the “income minus expenses” object. Previously, we recall that three BCCs were provided for under the simplified tax system. However, starting from 2021, the separate BCC for the minimum tax under the simplified tax system has been abolished (Order of the Ministry of Finance of Russia dated June 20, 2021 No. 90n). Also see “KBK according to the simplified tax system in 2017”.

Object “income”: KBK

Here is a table that shows the BCC for paying the simplified tax system in 2017:

Object “income minus expenses”: KBK

Below is a table with the BCC according to the simplified tax system for 2021 for those who use a simplified system with the object “income minus expenses”.

Also see “KBK for 2017: table of codes with decoding.”

Read also

11.01.2017