Renting from individual entrepreneurs. Individual entrepreneur rents out non-residential premises - taxation. After registration, all individual entrepreneurs need to pay insurance premiums

For landlords, the most suitable tax regime is often the simplified tax system “income”, but it is better to check the conclusions for each specific case by calculations. An example of calculations and 4 situations when it is better to choose a different mode.

 

For organizations and entrepreneurs, taxation of rental real estate is possible in several options. Each has its own advantages and disadvantages. Let's look at what budget contributions await the property owner and how to choose the optimal tax regime.

Special tax regimes for the lessor

Special modes (STS, UTII, PSN) are distinguished by ease of accounting and reporting, reduce the amount of taxes paid and, for a profitable business, reduce the workload.

All payers under special regimes are exempt from VAT, personal income tax of the entrepreneur, income tax and partially property tax - instead of them, one tax is established.

Features of property tax for special regimes:

• paid for office, retail real estate, catering and consumer services facilities, administrative centers, if the corresponding law has been adopted in the region and the cadastral value of the areas has been determined;
• rate up to 2% - accepted by local legislation.

Special modes have their own application characteristics.

Two types of "simplified"

If the lessor meets the established criteria, choosing the simplified tax system is often optimal.

A simplified system is available if annual income does not exceed 150 million rubles. (limit from 01/01/2017), the cost of fixed assets does not exceed 150 million rubles. and the number of employees is no more than 100.

"Simplified" can be used in two versions - at the choice of the taxpayer.

• rate 15%;
• the basis for calculation is revenue reduced by costs;
• minimum deductions - 1% of receipts.

• rate 6%;
• base - revenue, i.e. all receipts;
• There are deductions - insurance premiums are subtracted from the calculated payment.

In the regions, benefits may be introduced, but this is rare for rental businesses.

Paying 15% of profit is more profitable than 6% of income only if the cost-to-revenue ratio is greater than 0.6 - this is extremely rare for rentals.

However, if a legal entity rents out illiquid space for a nominal fee, so that downtime does not bring losses, it is profitable to use the simplified tax system of 15%. The rate is lower than the income tax, there is no VAT, and the amount of deductions can be reduced to a minimum of 1%.

Entrepreneurs in the first type do not actually apply the “simplified tax”, since when renting out non-residential premises to individual entrepreneurs, taxation in the form of the simplified tax system of 6% will reduce the calculated tax on “personal” contributions to the Pension Fund and the Social Insurance Fund. For small rental income, this can reduce the payment to zero, in other cases it can reduce the tax burden.

Patent system for individual entrepreneurs

The regime is available only to entrepreneurs who own real estate and earn no more than 60 million rubles from it. in year.

• enforced by regional law (not available in all cities);
• rate from 7.5 to 15%;
• the basis for calculation is the level of income approved by law (“imputed”);
• Deductions for contributions and benefits apply.

Organizations and individual entrepreneurs with employees can reduce the payment (up to 50%) by the amount of paid contributions and benefits. Individual entrepreneurs without employees have the right to reduce UTII by the entire amount of “personal” insurance premiums. Tax accounting and reporting - to a minimum extent.

It is beneficial to use a special regime if you have high and stable income from tenants: if there is no revenue for a certain period, you will still have to pay the “imputation”.

General system: what taxes to pay and when application is justified

This is the most complex mode in terms of accounting and reporting. Traditional (general) taxation involves the payment of three main taxes:

1. on the profits of organizations and personal income tax for entrepreneurs:

   rates are 20% for legal entities and 13% for individual entrepreneurs;

   accrued from profit, i.e. allows you to take into account costs;

   if expenses equal or exceed revenues, the payable will be zero.

2. for property:

   calculated based on the value of the property;

   the rate is up to 2.2% if the calculation is made according to the residual value, and up to 2% if according to the cadastral value; The specific size depends on the region.

3. for added value:

   rate 18%;

   in fact, 18/118 of the rent will be paid without utilities and other similar payments;

   with quarterly revenue less than 2 million rubles. you can get a VAT exemption.

The main disadvantage of OSNO for rental business is the high tax burden. The share of costs when renting out non-residential premises is low. Therefore, the ability to track expenses - an advantage of OSNO - does not have any special advantages.

In what cases can you not do without a traditional system?

1. The taxpayer cannot apply the simplified one because it does not meet its criteria. For example, real estate costs more than 150 million rubles, or income has exceeded the established limit (see below for criteria).
2. Renting premises is a non-core business and brings in insignificant profits. For example, a small part of the cafe area is rented out, and the tax system for the cafe is OSNO. In this case, it is also advisable to leave the lease on the common system.

Choosing the most profitable option - examples of calculations

The choice of taxation system depends on many factors. For each specific case, it is better to carry out preliminary calculations.

Example 1

Alta LLC rents out retail space(100 sq. m), utility bills are included in the rent.

• 219,66 - 13,18 = 206,48
• (1,220.34 - 650.40) × 20% = 113.99
• (1,440.00 - 663.58) × 15% = 116.46
• 1,440.00 × 6% - 27.18 = 59.22
• basic yield for an area of ​​more than 5 square meters. m is 1.2 thousand rubles per month / sq. m. m
• (1,440.00 × 0.9 × 1.798 × 15%) - 27.18 = 322.35 (the deflator coefficient is 1.798 for 2017; the adjustment factor is assumed to be 0.9)

Example 2

The conditions are similar to the previous ones, but the lessor is an individual entrepreneur. Insurance premiums in the amount of 39.39 thousand rubles will be added to mandatory deductions.

• (1,220.34 - 650.40 - 39.39) × 13% = 68.97
• (1,440.00 - 663.58 - 39.39) × 15% = 110.54
• 1,440.00 × 6% × 50% = 43.20 (can be reduced by no more than half)
• (1,440.00 × 0.9 × 1.798 × 15%) - 27.18 - 39.39 = 282.96
• 1,000.00 × 6% = 60.00 (based on the basic yield established in Moscow, Vnukovo)

For the examples considered, the choice is obvious: a simplified tax system with a rate of 6% allows you to minimize the tax burden.

However, the conclusions are valid for specific situations; in some cases it is worth considering other options:

• BASIC: allows you to submit a VAT refund if the object has just been purchased and the seller is a VAT payer. In addition, on a general system, with high current costs, the tax may be zero.
• Simplified tax system “income - expenses”: it is profitable if it is better to do without VAT, but the share of costs is high (exceeds 60% of revenues).
• UTII: you can save for areas larger than 5 square meters. m, if the rent is above 5,400 rubles. / sq. m.
• PSN: profitability depends on the region. Thus, for the city of Novosibirsk, according to the conditions discussed above, the cost of a patent will be 24 thousand rubles, and a patent will turn out to be the most profitable solution.

received
fee 46%

1. You can lease it both on behalf of a sole proprietor and on behalf of an individual entrepreneur. But, since we're talking about about non-residential premises and it is possible to establish signs of entrepreneurial activity (systematic nature, entrepreneurial risk) + the property is rented to a legal entity, I think it would be better if it is rented from an individual entrepreneur. In addition, under the simplified tax system, rental income will be taxed at 6%, and not 13%, as for individuals. But when renting from an individual entrepreneur, it will be necessary to make changes to the list of activities carried out (for example, OKVED code 70.20.2 “Renting out your own non-residential real estate”).

2. In order to bring to criminal liability under Art. 171 of the Criminal Code, the prosecution will have to prove the very fact of carrying out business activities without registration and causing major damage to the state - 1,500,000 rubles. It is also theoretically possible to be held accountable under Part 1 of Art. 14.1 of the Code of Administrative Offenses ((entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles).

Therefore, if you are an individual entrepreneur using the simplified tax system, make changes to the register in terms of OKVED and pay a tax of 6% on income.

received
fee 27%

Hello!
In accordance with Article 18 of the Civil Code of the Russian Federation, citizens may own property; inherit and bequeath property; engage in business and any other activity not prohibited by law; create legal entities independently or jointly with other citizens and legal entities; make any transactions that do not contradict the law and participate in obligations; choose a place of residence; have the rights of authors of works of science, literature and art, inventions and other results of intellectual activity protected by law; have other property and personal non-property rights.

According to paragraph 4 of Art. 208 of the Tax Code of the Russian Federation to the income of individuals from sources in Russian Federation includes income received from leasing or other use of property located in the Russian Federation.

According to paragraph 3 of Article 210 of the Tax Code of the Russian Federation, for income for which the tax rate established by paragraph 1 of Article 224 of the Tax Code is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218-221 of this Code , taking into account the features established by this chapter. The tax rate is set at 13 percent.

That is, you have the right to rent out property as an individual and you will need to pay 13% tax on the amount of income. One-time (non-systematic) leasing of property cannot be regarded as a business activity, and therefore cannot be qualified as an administrative offense (Article 14.1 of the Code of Administrative Offenses of the Russian Federation) or illegal business activity (Article 171 of the Criminal Code of the Russian Federation),

By virtue of Art. 2 of the Civil Code of the Russian Federation entrepreneurial activity is recognized as independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law.

If you rent out property to carry out business activities, that is, as an individual entrepreneur, then you should consider the following.

Entrepreneurial activity includes not only leasing property, but also preparatory actions, for example, carrying out repairs and construction work, search for potential tenants, which is confirmed by established judicial practice (Resolutions of the Federal Arbitration Courts of the West Siberian District dated December 16, 2009 N A70-4191/2009, the Central District dated August 31, 2009 N A64-6950/08, the East Siberian District dated September 09. 2009 N A33-6383/09, Central District dated 08/15/2007 N A36-2300/2006).
Thus, temporary non-use of property in business activities during the tax period, in particular, the absence of lease agreements, repairs of premises, etc., as well as the use of property (part of it) for the management needs of an individual entrepreneur, cannot in itself be considered as use of this property for purposes other than business activities.
Since Law N 2003-1 does not define the deadlines for submitting documents confirming the right of an individual entrepreneur to be exempt from the obligation to pay property tax for individuals, such documents must be submitted within a time frame that allows the tax authority to calculate the amount of property tax for individuals and send the taxpayer a tax return. notification of tax payment by August 1.
P verification of the actual use of property by individual entrepreneurs in business activities should be carried out by tax authorities as part of tax control.

at the rate of 6 percent.

In accordance with paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, the use of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay property tax for individuals in relation to property, used for business activities .

Thus, in the case of registration as an individual entrepreneur and payment of a single tax associated with the use of the simplified tax system, from income received from the provision of the premises in question for rent, You will not be a payer of personal property tax in relation to the specified premises.

At the same time, according to the regulatory authorities, in order to apply the right to exemption from property tax, an individual entrepreneur using the simplified tax system must submit to the tax authority:
- application for exemption from property tax in any form;
- documents confirming the use of real estate for business activities (in your case, such a document will be a lease agreement).
Such clarifications, in particular, are contained in the Letter of the Ministry of Finance of Russia dated 02/01/2010 No. 03-05-04-01/06.

According to Art. 346.31 of the Tax Code of the Russian Federation, the single tax rate is set at 15 percent of the amount of imputed income. HOWEVER, the tax system in the form of a single tax on imputed incomeis installed for certain types of activities that are specified in Article 346.26 of the Tax Code of the Russian Federation.

Thus, since an individual entrepreneur can be exempt from paying property tax for an individual, it will be most profitable to rent out property as an individual entrepreneur using the simplified tax system.

Sincerely, F. Tamara

United Ngaol

received
fee 27%

In cases where a person not registered as an individual entrepreneur acquired residential premises or other real estate for personal needs or received it by inheritance or under a gift agreement, but due to the lack of need to use this property, temporarily leased it or rented it out and as a result of such a civil transaction received income (including in a large or especially large amount), what he did does not entail criminal liability for illegal business o (Position of the Plenum of the Supreme Court of the Russian Federation dated November 18, 2004 N 23 “On judicial practice in cases of illegal entrepreneurship...”). In other words, if an individual rents out excess property, then it is not necessary to register as an individual entrepreneur.

Citizen not registered as an individual entrepreneur, pays only personal income tax on rent at a rate of 13% (if the rent payer has not withheld personal income tax from the income paid, as a tax agent, then the citizen will pay himself). He remains obligated to pay property tax for individuals (it is local and is paid once a year, no later than November 1 of the year following the year for which the tax was calculated; established by Law N2003-1-FZ "On taxes on property of individuals" and Moscow Law No. 47 “On rates of property tax for individuals”).

Citizen, registered individual entrepreneur by type of activity "renting out your own residential real estate" OKVED code 70.20.1., subject to the general taxation system, pays personal income tax on rent at a rate of 13%. The entrepreneur will need to submit a declaration to the tax authority in Form 4-NDFL within five days after the expiration of a month from the date of receipt of rental income (clause 7 of Article 227 of the Tax Code of the Russian Federation), and then make advance payments based on tax notices (clause 9 Article 227 of the Tax Code of the Russian Federation). Based on the results of the year - submit a declaration in form 3-NDFL no later than April 30 of the year following the previous year (Article 216, paragraph 1 of Article 229 of the Tax Code of the Russian Federation).

Under the general system, when renting out non-residential premises, an entrepreneur is required to pay VAT. An individual entrepreneur has the right to be exempt from fulfilling taxpayer obligations related to the calculation and payment of tax if, over the previous 3 consecutive calendar months, the amount of revenue from the provision of non-residential premises for temporary use, excluding VAT, did not exceed a total of 2 million rubles. (Clause 1 of Article 145 of the Tax Code of the Russian Federation). Operations involving the provision of residential premises for use are exempt from VAT (clause 10, clause 2, article 149 of the Tax Code of the Russian Federation).

The obligation to pay property tax for individuals remains.

All entrepreneurs are required to pay insurance contributions to state extra-budgetary funds “for themselves”: Pension Fund (for compulsory pension insurance), Compulsory Medical Insurance Fund (for compulsory health insurance); for hired workers (if any): Pension Fund + Social Insurance Fund + Compulsory Medical Insurance Fund (in accordance with Law No. 212-FZ “On Insurance Contributions...” .

In 2012, individual entrepreneurs are required to pay “for themselves” contributions of 17,208.25 rubles. (if the payer was born in 1966 and older: contribution to the Pension Fund - 14386.32 rubles, the entire amount is paid for the insurance part; if the payer was born in 1967 and younger, then contributions to the Pension Fund for the insurance part are 11066.40 rubles, for the funded part - 3319.92 rubles .; to the Federal Compulsory Health Insurance Fund (FFOMS) - 2821.93 rubles; contributions to the Territorial Compulsory Health Insurance Fund are not paid in 2012.

Citizen, registered individual entrepreneur by type of activity"renting out your own residential real estate" OKVED code 70.20.1., transferable on the simplified tax system, should imagine that the simplified tax system is used in 3 variants:

With the object of taxation “income”, the tax rate is 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation);

The simplified tax system with the object of taxation is “income minus expenses”. The laws of the constituent entities of the Russian Federation may establish rates from 5 to 15% depending on the categories of taxpayers; the amounts of paid insurance premiums (for example, contributions for “yourself” to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund) can be included in expenses (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation);

Simplified tax system based on a patent - when transferring for temporary possession and (or) use of garages, own residential premises, as well as residential premises built on country houses land plots(Clause 56, Clause 2, Article 346.25.1 of the Tax Code of the Russian Federation). The amount of the patent is fixed, calculated from the potential annual income established by the subject of the Russian Federation. Part of the patent can be reduced by the amount of insurance contributions to extra-budgetary funds paid by the entrepreneur both for himself and for his employees, taking into account the features set out in clause 10 of Article 346.25 .1 Tax Code of the Russian Federation.

The use of the simplified tax system exempts individual entrepreneurs from paying property tax for individuals on property used for rental (clause 3 of article 346.11 of the Tax Code of the Russian Federation). The deadline for submitting an application and documents confirming the actual use of property for exemption is not specified, so it turns out that tax authorities send a notice of payment faster than the individual entrepreneur submits the application and documents for exemption. Based on the application and documents submitted by the entrepreneur, the tax authorities issue a refund (offset) of the overpaid tax.

Restriction on the use of the simplified tax system - annual income from the rental of property should not exceed 60 million rubles per year.

The obligation to pay insurance contributions to state extra-budgetary funds for individual entrepreneurs using the simplified tax system for “himself” and for employees (if any) exists and does not depend on the applied taxation regime.

Good evening!

on question 1 and on part 2 of question 2 - in accordance with the letter of the Ministry of Finance of the Russian Federation dated November 17, 2009 N 03-04-05-01/808

In accordance with Article 2 of the Civil Code of the Russian Federation, activities must be carried out independently, at your own risk, and be aimed at systematically generating profit.

In the absence of the above signs, an individual has the right to enter into an agreement to lease property without registering as an individual entrepreneur.

on the second question - the previous lawyer answered in great detail. You need to consider all payments and the rental amount.

Chat

Druzhkin Maxim

Lawyer, Moscow

Free assessment of your situation

1103 replies

249 reviews

Hello! In the 2 lease cases under consideration, depending on the status of the lessor, it is necessary to take into account a number of factors affecting the obligations for calculating taxes. This is the percentage of tax itself, the obligation to pay it directly by the lessor or the tax agent of an individual - the lessor, and the opportunity to also use a reduction in the tax base for expenses when purchasing property. Also in this matter, you should pay attention to the payment of taxes upon the subsequent sale of rental property.

I would like to immediately point out that the previous answers contained the erroneous opinion that in this case there is no need to pay tax when renting out real estate; in this position, this tax on income from renting out property was mistakenly confused with property tax.

1. In accordance with paragraph 1 of Art. 209 of the Civil Code of the Russian Federation, the owner has the right to own, use and dispose of his property.

According to Art. 608 of the Civil Code of the Russian Federation, the owner of the property has the right to lease it.

Based on paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur.

The Federal Tax Service of Russia for Moscow in Letter dated March 30, 2007 N 28-10/28916 indicates that the following facts may indicate the presence of signs of entrepreneurial activity in a citizen’s actions:

Manufacture or acquisition of property for the purpose of subsequent profit from its use or sale;

Accounting for business transactions related to transactions;

The interconnectedness of all transactions made by a citizen in a certain period of time;

Stable connections with sellers, buyers, and other counterparties.

In addition, in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1), approved by Decree of the State Standard of Russia dated November 6, 2001 N 454-st, economic activity takes place when resources, equipment, labor, technology , raw materials, materials, energy (information resources) are combined into a production process aimed at producing products (providing services). Economic activity is characterized by production costs, the production process and the output of products (provision of services).

If these signs are present, an individual is required to register as an entrepreneur without forming a legal entity.

This position is confirmed by Letters of the Ministry of Finance of Russia dated January 14, 2005 N 03-05-01-05/3 and dated September 22, 2006 N 03-05-01-03/125, as well as the Letter of the Federal Tax Service of Russia for Moscow dated January 25, 2008 N 18-12/3/005988.

Thus, according to the regulatory authorities, if operations for leasing (renting) property or operations for buying and selling property are carried out in the presence of signs of economic and entrepreneurial activity, an individual is obliged to register with the tax authorities as an entrepreneur without forming a legal entity.

The Plenum of the Supreme Court of the Russian Federation in paragraph 2 of Resolution No. 23 dated November 18, 2004 indicated that in cases where a person not registered as an individual entrepreneur acquired residential premises or other real estate for personal needs or received it by inheritance or under a gift agreement, but due to the lack of need to use this property, he temporarily leased it or rented it out and as a result of such a civil transaction received income (including in a large or especially large amount), what he did does not entail liability for illegal entrepreneurship.

Thus, if an individual temporarily rents non-residential premises, however, his activities do not contain signs of entrepreneurial activity; the person is not required to register as an individual entrepreneur.

1. According to paragraph 2 of Art. 209 of the Civil Code of the Russian Federation, the owner has the right, at his own discretion, to take any actions in relation to his property that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons, including alienating his property into the ownership of other persons, transferring to them, while remaining the owner, the right to own, use and dispose of property, pledge the property and encumber it in other ways, dispose of it in another way.

Taxation of income received by individuals is carried out in the manner prescribed by Chapter. 23 of the Tax Code of the Russian Federation.

In paragraph 1 of Art. 207 of the Tax Code of the Russian Federation states that personal income tax payers are: individuals who are tax residents of the Russian Federation, as well as individuals receiving income from sources in Russia who are not tax residents of the Russian Federation.

According to paragraphs. 4 and 10 p. 1 art. 208 of the Tax Code of the Russian Federation, income from sources in the Russian Federation includes income received from leasing or other use of property located in Russia.

In accordance with paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income, are required to calculate, withhold from the taxpayer and pay personal income tax amount.

The exception is income for which the calculation and payment of tax are carried out in accordance with Art. Art. 214.1, 214.3, 214.4, 227, 227.1 and 228 of the Tax Code of the Russian Federation.

Thus, an organization - a tenant of non-residential premises, making payments under a lease agreement to an individual - the lessor, who is not an individual entrepreneur, is obliged to calculate, withhold from the taxpayer and pay to the budget the amount of personal income tax on the rent amounts.

Based on the above, an individual entrepreneur paying rent to an individual for premises rented from him, is recognized as a tax agent in relation to such income of an individual and, accordingly, must fulfill the duties of calculating, withholding and transferring to the budget personal income tax in the manner prescribed by Art. 226 of the Tax Code of the Russian Federation, as well as upon submission to the tax authority at the place of registration in accordance with clause 2 of Art. 230 of the Tax Code of the Russian Federation information on the income of an individual and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation. This position is confirmed by the letter of the Ministry of Finance of Russia dated July 20, 2012 N 03-04-05/3-889).

1. entrepreneurial activity for the lease of apartments and non-residential premises for offices and shops of an individual entrepreneur applying a simplified taxation system, the type of economic activity of which, indicated in the Unified State Register of Individual Entrepreneurs, is the rental of their own real estate, is not subject to taxation with a single tax on imputed income . At the same time, income from activities related to the lease of apartments and non-residential premises for offices and shops is also not subject to taxation on personal income tax (clause 24 of Article 217 of the Code). (Letter of the Ministry of Finance of the Russian Federation dated December 5, 2011 N 03-11-11/310))

In accordance with Art. 346.20 of the Tax Code of the Russian Federation, in the case of a simplified taxation system (STS), if the object of taxation is income, the tax rate is established at the rate of 6 percent.

Taxpayers who apply the simplified taxation system and who have chosen income reduced by the amount of expenses as an object of taxation, when determining the tax base, take into account the expenses provided for in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Code.

Based on paragraphs. 1 clause 1 art. 346.16 of the Code, when determining the object of taxation, taxpayers have the right to take into account expenses for the acquisition, construction and production of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of Article 346.16 of the Tax Code) .

If an individual acquired ownership of a fixed asset (non-residential premises) before state registration as an individual entrepreneur, then he was not a taxpayer engaged in business activities, therefore, the costs of acquiring a fixed asset when an individual entrepreneur applies the simplified taxation system should not be taken into account.

At the same time, the costs of repairing the specified premises, carried out during the period of application of the simplified taxation system, can be taken into account when determining the tax base on the basis of paragraphs. 3 p. 1 art. 346.16 of the Code, and the costs of its maintenance in the form of utility bills - on the basis of paragraphs. 5 clause 1 of the said article and art. 254 Code.

At the same time, according to paragraph. 2 clause 17.1 art. 217 of the Tax Code of the Russian Federation, the provisions of this paragraph do not apply to income received by individuals from the sale of property directly used by individual entrepreneurs in business activities.

Thus, income received from the sale of non-residential premises, which were directly used in business activities, are subject to inclusion in the tax base for personal income tax. (Letter of the Ministry of Finance of Russia dated 06/09/2012 N 03-04-05/3-716)) .

Therefore, during the subsequent sale of property leased, it is necessary to take into account that if you do not register an individual entrepreneur and simply rent out non-residential premises, then when selling this property that has been owned for more than 3 years, you do not need to pay personal income tax. If you register an individual entrepreneur, then when selling such property, its value should be included in the tax base.

At the same time, in accordance with Art. 41 of the Code, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Individual Income Tax” and “Organizational Income Tax” Code.

According to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, under a gift agreement, one party (the donor) gratuitously transfers or undertakes to transfer to the other party (the donee) an item of ownership or a property right (claim) to himself or to a third party, or releases or undertakes to release it from a property obligation to himself or to a third party.

Based on the above and taking into account the principle of determining income established in Art. 41 of the Code, when donating real estate, the donor does not have income (economic benefit) subject to personal income tax. (Letter of the Ministry of Finance of the Russian Federation dated November 2, 2011 N 03-04-05/3-837))

Taking into account the above, if you do not register an individual entrepreneur, then the lessor (individual entrepreneur or legal entity), being a tax agent, will calculate your personal income tax - 13% of the income received from the transaction and pay it. Also, after 3 years from the date of acquisition of ownership, it will be possible to sell the property without paying personal income tax on the sale amount.

If you register an individual entrepreneur, then according to the type of activity “renting out your own residential real estate”, OKVED code 70.20.1., an individual entrepreneur according to the simplified tax system will have the object of taxation “income”, at a tax rate of 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation); with the object of taxation “income minus expenses” - 15%, while the tax base can be reduced by the cost of fixed assets - acquired property.

I also want to offer another option, which may be less tax-intensive.

In accordance with paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

Article 1011 of the Civil Code of the Russian Federation establishes that if an agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Ch. 51 “Commission” of the Civil Code of the Russian Federation, if these rules do not contradict the provisions of this chapter of the Civil Code of the Russian Federation or the essence of the agency agreement.

Thus, the subject of the agency agreement is any relationship between the agent and third parties in the interests of the principal.

According to paragraphs. 9 clause 1 art. 251 of the Code, when determining the tax base, income in the form of property (including cash), received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses incurred by the commission agent, agent and (or) other attorney for the principal, principal and (or) another principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The indicated income does not include commission, agency or other similar remuneration.

Taking into account the above, subject to the above conditions for a transaction with third parties for an individual entrepreneur - agent applying the simplified taxation system, only agency fees are taken into account as part of income when determining the object of taxation.

The only thing that needs to be taken into account in this case is that, according to paragraph 5 of Art. 346.11 of the Tax Code, individual entrepreneurs using the simplified taxation system are not exempt from performing the duties of tax agents provided for by the Tax Code.

In accordance with paragraphs 1 and 2 of Art. 226 of the Code, individual entrepreneurs who are the source of payment of income to taxpayers are recognized as tax agents in relation to taxpayers and are obliged to calculate, withhold and transfer to the budget the amount of personal income tax on such income of taxpayers.

So, look at what pros and cons to take. When registering an individual entrepreneur, do not forget about the obligation to independently pay social taxes, to the Social Insurance Fund, pension fund, and the Compulsory Medical Insurance Fund.

Have a nice day!

1. In what cases is it permissible to do this on behalf of an Individual, and in what cases only on behalf of an individual entrepreneur? What are the tax risks under these two options? Can the option of surrendering on behalf of an individual be considered illegal business under the Criminal Code of the Russian Federation?

The presence of signs of entrepreneurial activity in a citizen’s actions may be evidenced, in particular, by the following facts:
- production or acquisition of property for the purpose of subsequent profit from its use or sale;
- economic accounting of operations related to transactions;
- the interconnectedness of all transactions made by a citizen in a certain period of time;
- stable relationships with sellers, buyers, and other counterparties (see letters of the Ministry of Finance of the Russian Federation dated November 17, 2009 N 03-04-05-01/808, dated 09.22.2006 N 03-05-01-03/125, dated January 14, 2005 N 03-05-01-05/3, Federal Tax Service of the Russian Federation for Moscow dated 01/25/2008 N 18-12/3/005988, dated 03/30/2007 N 28-10/28916).

Since the above-mentioned signs will be present in the actions of a citizen, an individual in this case is obliged to register as an entrepreneur without forming a legal entity.

Otherwise, the citizen will be held administratively liable for carrying out business activities without state registration under Part 1 of Art. 14.1 Code of Administrative Offenses of the Russian Federation and criminal under Art. 198 of the Criminal Code of the Russian Federation in case of tax evasion (if the amount of taxes and (or) fees has not been paid, amounting to more than six hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the due payment of taxes and (or) fees, or exceeding one million eight hundred thousand rubles). If, in the situation under consideration, the property was initially acquired to generate income from renting it out, the citizen may be prosecuted under Art. 171 of the Criminal Code of the Russian Federation (when receiving income in an amount exceeding one million five hundred thousand rubles).
----------

2. Which option for extracting income from real estate is more profitable in a financial sense: compare the option of an individual entrepreneur under different tax regimes and an individual (if permissible), under alternative assumptions that the initial investment (purchase/reconstruction) was made from an individual entrepreneur or from an individual?

I am considering the option only for individual entrepreneurs.

An individual entrepreneur can apply OSN, simplified tax system: “income”, “income minus expenses”, patent, UTII

UTII: there is none in Moscow

the most unprofitable, since you will need to pay property tax, income tax, VAT, etc.

Simplified tax system: “income”, “income minus expenses”, patent:

The use of a simplified tax system by organizations provides for their exemption from the obligation to pay income tax, property tax of organizations, value added tax (except in some cases) (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

I’ll start with a patent: it can only be used when transferring for temporary possession and (or) use of garages, one’s own residential premises, as well as residential premises built on dacha land plots. Accordingly, when renting commercial real estate does not apply.

“income” or “income reduced by the amount of expenses”: it is more expedient to use them. Which tax object to choose depends on the percentage of income and expenses.

If the expected expenses are less than 66.66% of the total expected income, then it is better to simply select “income” and pay a single tax of 6% on the amount of income.

Otherwise, it is better to choose “income reduced by expenses” and pay 15% of the difference.

In some cases, it is more advisable to choose the second, since it is often possible to “cover” income with expenses; the list of them is limited in Art. 346.16 of the Tax Code of the Russian Federation, and losses of previous years (clause 7 of Article 346.18 of the Tax Code of the Russian Federation), such expenses can include, for example, expenses for the acquisition of fixed assets, interest on credits/loans.

In this regard, it is better to register as an individual entrepreneur and then purchase real estate, then the costs of its acquisition will immediately appear in accounting.

In reality, if you are not going to register the agreement with the Registration Chamber, you can submit it as an individual.

In this case, it will be possible to identify the fact of non-payment of tax only through a complaint from a well-wisher.

All legal services in Moscow

The article will touch upon the main points regarding tax reporting of individual entrepreneurs. To which state authorities should you submit it, how to do it correctly and in what time frame - further.

Before you start doing business, you need to carefully study the reporting documentation - the rules for its preparation and submission.

It will need to be provided to the tax authorities, so it is important to know all the subtleties and nuances.

What you need to know

The legislation establishes various regimes for taxation.

Depending on the type of activity that an individual entrepreneur chooses, the regime of his tax payments and the number of documents to be submitted to the tax office are determined.

To facilitate the activities of individual entrepreneurs, special regimes have been introduced, which include the simplified tax system (6% and 15%), UTII, unified agricultural tax, patent system.

As soon as an individual entrepreneur chooses the best option for himself, he needs to start studying the documentation for submission to the tax service.

Reporting types:

BASIC	In this case, taxes on property, individuals and value added are paid. Required documents - declaration, reporting in form 3-NDFL and 4-NDFL
simplified tax system (15% and 6%)	Simplified taxation systems. You will only have to submit annual reports
UTII	They use individual entrepreneurs who work in the field of trade and transportation. The declaration must be submitted quarterly
Unified agricultural tax	Entrepreneurship in the field of agriculture. A report is submitted in the form of a declaration, and if the entrepreneur has land, he will also have to report for the tax on it
Patent system	Least in demand. A patent makes up 6% of an individual entrepreneur’s income. In this case, a declaration is not provided; it is necessary to keep a ledger of income and expenses

If an individual entrepreneur has employees, then it is necessary to report for them. Regardless of the type of taxation, individual entrepreneurs are required to transfer personal income tax every month.

It is deducted from employee salaries. Also at the end of the year it is necessary to provide Form 2-NDFL reports for each employee.

Reporting is divided into 3 types - for the Pension Fund, the Tax Service and the Social Insurance Fund.

You must submit to the Federal Tax Service:

• headcount report;
• certificates type 2-NDFL;
• income register;
• reporting form 6-NDFL.

For the Pension Fund you will need:

• calculations for paid insurance for employees;
• personalized accounting;
• report S3V-M.

Reports are submitted to the Insurance Fund for paid insurance premiums for employees (if any), form 4-FSS.

Basic Concepts

Tax return	A written application submitted by the taxpayer to the inspectorate. It is provided for each tax separately and contains information about income and its sources, expenses
Individual entrepreneur	A person of physical type who has been registered with state authorities and carries out entrepreneurial activities
Tax service	Executive authority whose main function is to control compliance with the law
UTII	A single tax on imputed income; the tax is levied not on the received profit, but on the expected
Unified agricultural tax	Unified agricultural tax; applies instead of paying tax on income received
Patent system	A tax regime that is only allowed to apply to individual entrepreneurs. If an individual entrepreneur has more than 15 employees, then it is not permissible to use the system
Personal income tax	Income deducted from employee salaries
simplified tax system	A simplified tax system, the purpose of which is to reduce the tax burden on business entities and simplify accounting
BASIC	General taxation system; accounting is kept in full, all types of taxes are paid

When should it be taken?

The deadline for submitting the declaration depends on many factors - the type of activity, taxation regime and whether the individual entrepreneur has hired workers.

If an individual entrepreneur has hired employees, then reports must be submitted every 4 months.

All information must be provided to the Social Insurance Fund. Available for rent in the middle of the quarter, but no later than the 15th.

After delivery, be sure to notify the Pension Fund. If there are no employees, then information should be submitted after the 20th quarterly. Payment of the single tax is due by the 25th.

Every year, individual entrepreneurs must take the following:

Information submitted to the tax service about the average number of employees must be provided before January 20. About workers' incomes - until April 30.

If an individual entrepreneur uses a simplified taxation system, then fewer reports are expected.

They are due within the following deadlines:

This applies to the simplified tax system at 6%. Entrepreneurs using the simplified tax system at 15% must submit the following:

Legal basis

The concept of a tax return is highlighted in Article 80 (clause 1) of the Tax Code.

According to Article 227, paragraph 6 of the Tax Code, personal income tax must be paid to the tax office at the place of registration by the 15th.

Chapter 23 of the Tax Code establishes the following:

According to Article 398 of the Tax Code of the Russian Federation, starting from January 1, 2018, individual entrepreneurs are exempt from filing a land tax return.

The procedure for submitting individual entrepreneur reports to the tax office in 2018

The following changes occurred in 2018:

What documents need to be prepared

The following reports are submitted to the tax service:

• balance form No. 1;
• documents on changes in capital;
• documentation of income and expenses;
• certificates of cash flow in the account;
• Form No. 6 – that the money has been received;
• appendices to the accounting balance sheet;
• certificate of number of employees;
• explanatory notes (if required).

Which tax office should I submit to?

All reporting and other documents are submitted to the tax office at the place of registration of the individual entrepreneur.

How to serve

There are several ways to submit tax reports:

Self-employed individual entrepreneur	Completes paper documentation and submits it to tax office
A representative is selected	To whom a power of attorney (certified by a notary) is issued and who is responsible for submitting reports
Having prepared Required documents, the individual entrepreneur takes them to a lawyer and assures	After that it is sent by mail. In this case, it is necessary to make an inventory of the investment and fill out a notification form
Find a company	Provides accounting and tax support, and entrust your affairs to her
You can submit your individual income tax return online	Tax inspectors require this particular delivery option, since the data is easier and faster to process, and there is no need to enter information from the document into the database

Tax difference with LLC

Tax type	IP	OOO
simplified tax system “income” - 6%	Replaces imputed tax, property tax and VAT. There should be no more than 100 employees, income should be less than 60 million rubles per year.	Exempt from VAT, property and profit taxes. Maintaining accounting records and a ledger of income and expenses is mandatory.
Simplified tax system “income minus expenses” - 15%	Replaces personal income tax, property tax and VAT.	Exempt from other taxes
UTII	The amount of profit does not matter; expenses do not need to be confirmed. There is no need to pay personal income tax, VAT and other taxes	The amount of income is determined by law. Exemption from other taxes
Unified agricultural tax	Mandatory maintenance of a ledger of expenses and income, taxes are not paid	No taxes paid
Patent regime	The number of employees should not exceed 15 people, income should not exceed 60 million rubles per year	Not used

There are fixed taxes that only individual entrepreneurs pay; organizations are exempt from them:

• to the Pension Fund;
• to the tax service - Federal Tax Service;
• to the Social Insurance Fund.

Emerging nuances

The reporting of individual entrepreneurs has certain nuances. Using a single tax on imputed profit, it is also necessary to submit a UTII declaration to the tax authorities.

Otherwise, the individual entrepreneur faces liability in the form of a fine, the amount of which is 5% of the tax amount.

With UTII

No matter how much income an individual entrepreneur receives, the amount of tax in this system will be fixed.

If an individual entrepreneur has expressed a desire to use this regime, he needs to submit an application for UTII to the tax service.

If the entrepreneur is not registered with the tax service, you must first register.

There are nuances under which it is allowed to use the UTII mode:

• a tax on a certain type of activity was introduced in the territory where the individual entrepreneur is registered;
• number of employees no more than 100 people;
• the requirements of the Tax Code are met - hall area and others.

The declaration is submitted to the tax service every quarter - 4 times a year, until the 20th.

When using UTII, 2 values ​​are taken into account - the amount of expected profit and 15% of the expected income (tax amount).

Under the general taxation regime

There are few entrepreneurs using this system. Certain types of activities require the use of this particular mode.

It is used when the activities of an individual entrepreneur do not fall under UTII and a simplification is not selected. The use of OSNO does not relieve one from the obligation to pay personal income tax.

The amount of reporting documentation depends on the availability of employees. If there are no workers, then the following is given:

• value added tax declaration;
• for the income of individuals, form 3-NDFL;
• reporting of estimated income, form 4-NDFL.

For entrepreneurs with employees, in addition to the above declarations, a report of form 2-NDFL is submitted. It is compiled for each employee separately. You can submit in person, by mail or online.

However, in 2018, changes came into effect according to which, if an individual entrepreneur has more than 25 employees, reporting must be submitted only electronically. In this case, you must have a digital signature.

Submission of zero reporting

When carrying out business activities, downtime is possible due to many reasons. The result is that the individual entrepreneur did not make a profit.

In the absence of income or complete cessation of activity, the obligation to report to state authorities remains. In this case, zero reporting is submitted.

The legislation does not contain such a term, but it does not prohibit filing reports of lack of profit.

When preparing zero reporting, it is assumed that no activity was carried out during a certain period of time, therefore there is no basis for calculating tax.

The preparation of such reports is almost the same as the usual ones. The only difference is that there are no indicators in the columns.

An individual entrepreneur can prepare zero reporting independently, without the help of an accountant.

There is no special form, just fill out a standard form. When using the simplified system, reporting must be submitted by April 30.

At the same time, there is a nuance - if during the course of the activity the expenses were higher than the income, then the individual entrepreneur is obliged to pay 1% of the income.

In this case, the declaration is no longer considered zero. Under the patent taxation regime, zero reporting is not submitted.

When paying a single tax on imputed income, individual entrepreneurs do not have the opportunity to provide a zero tax.

Under the general system, zero reporting is provided. Criteria for submitting such a declaration:

• there is no movement on the individual entrepreneur’s current account;
• the entrepreneur did not conduct business, did not issue checks or invoices;
• The individual entrepreneur has recently been registered.

Zero declarations are submitted in the same order and within the same time frame. Zero reporting is submitted to the Pension Fund and the Social Insurance Fund if the individual entrepreneur has employees.

The law does not establish a fine for failure to submit reports, but sanctions for late submission do exist.

Thus, when carrying out business activities, tax reports are submitted to various state bodies. It must be provided within the time limits established by law.

If no activity is carried out, the individual entrepreneur must deregister himself as a taxpayer on imputed income.

buhonline24.ru

After registration, all individual entrepreneurs need to pay insurance premiums

After registering an individual entrepreneur, you need to pay contributions to the Pension Fund for pension insurance and to the Federal Compulsory Medical Insurance Fund for health insurance.

Individual entrepreneur insurance premiums for 2017: 27,990 R + 1% of income over 300,000 rubles

The total amount of contributions depends on the income of the entrepreneur. Please note, not from profit, but from income:

• on OSNO - all income subject to personal income tax;
• on the simplified tax system - income from the sale of goods or services and non-operating income (for example, material benefits). Expenses are not taken into account, even if you are on the simplified tax system “income minus expenses”;
• for UTII - imputed income, calculated on line 100 of the UTII report for each quarter;
• on a Patent - the potential income established in the region for your type of activity. The amount of potential income must be adjusted for the period for which you purchased the patent.

When combining several taxation systems, income must be added up.

December 31, 2017- last day to pay the fixed part of 27,990 rubles.
April 2, 2018— last day to pay 1% of income over 300,000 rubles.

All LLCs must maintain accounting records and submit accounting reports

You have to take into account information about the organization’s activities and its financial situation. All business transactions are important for accounting: selling goods, purchasing materials from suppliers, providing services to customers, paying salaries to employees. Each operation must be confirmed by a document: an agreement, a deed, an invoice, a payment order or another.

At the end of the year, all data is summarized into one report called “ financial statements" This report is primarily needed by the tax authorities and Rosstat; it should be submitted every year by March 31.

Accounting is not an easy topic, but Elba will help you deal with it without an accountant. Read more details
in the article: “Accounting without an accountant: what LLC needs to know.”

Taxes and reports on the simplified tax system, UTII and patent

Other taxes and reports depend on the chosen taxation system. Beginning entrepreneurs most often choose the special modes of the simplified tax system, UTII and patent, so we will talk about reports for these systems.

Taxes and report on simplified tax system

If you decide to work under the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for individual entrepreneurs, April 30. A report on the simplified tax system is the main document that will help you check whether you paid taxes correctly, whether you hid part of your income from the state and other important things. Even if you did not earn anything last year, you will still have to send a so-called “zero” declaration.

Despite the fact that the report is submitted once a year, the tax must be paid quarterly:

• for the quarter until April 25;
• half a year before July 25;
• 9 months before October 25th.

Taxes and UTII report

The UTII report contains information about activities and indicators that affect the amount of tax. If you applied for UTII, you need to report to the tax office every quarter by the 20th of the next month:

• I quarter - until April 20;
• II quarter - until July 20;
• III quarter - until October 20;
• IV quarter - until January 20.

The tax must also be paid every quarter, but the deadline is set on the 25th.

Taxes on a patent

The patent is only suitable for individual entrepreneurs who have less than 15 employees and whose income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office regarding activities on the patent. If you have applied for a patent, then you just need to pay the patent amount on time.

Patent payment terms

A patent for a period of up to 6 months must be paid no later than the expiration of the patent.
A patent for a period of 6 months to a year is paid in two parts:

1. 1/3 of the amount no later than 90 days after the start of the patent.
2. The remaining part, 2/3 of the amount, no later than the expiration date of the patent.

Reports for individual entrepreneurs with employees and all LLCs

For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for an LLC, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered an employer by default.

Every month, employees must make contributions to the tax office and the Social Insurance Fund. Total contributions range from 30.2% to 38% of wages, but benefits are available for some types of business. We talked about existing benefits in the article “Who can save on employee contributions.” All information about insurance premiums is included in reports for the tax and Social Insurance Fund.

Tax reports for employees

Since 2017, you will need to submit calculations of insurance premiums for employees to the tax office. It is submitted once a quarter - until the 30th day of the month following the quarter (until April 30, until July 30, until October 30, until January 20).

Reports to the Pension Fund for employees

Every month, the SZV-M report is submitted to the Pension Fund of Russia, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.

A new report on employee experience has appeared. The first time you will need to report before March 2, 2018 - for 2017.

Report to the Social Insurance Fund for employees

Once a quarter you need to report to the Social Insurance Fund about the contributions for employee injuries that you paid there. The report in Form 4-FS on paper is submitted by the 20th of the month following the quarter, and via the Internet - by the 25th.

Personal income tax report for employees

As an employer, you are required to withhold 13% tax from your employee’s salary. This is personal income tax - personal income tax. It must be transferred to the tax office no later than the next day after salary payment. Then reflect all information about employee income and personal income tax withheld and paid in the reports.

Every quarter the tax office expects the 6-NDFL report. It contains the amount of income that all employees received, tax deductions and the total amount of personal income tax.

Deadlines are set:

• for the first quarter - until April 30;
• for the second quarter - until July 31;
• for the third quarter - until October 31;
• a year - until April 1.

In addition, at the end of the year, before April 1, send 2-NDFL certificates for each employee. They contain the monthly income of each employee, tax deductions and personal income tax amounts.

Report on the average number of employees

This is the smallest report that contains a single indicator - how many people worked for you on average last year. This must be reported to the tax office annually by January 20th.

For an LLC, the first report must be submitted earlier - before the 20th of the next month after registration, and then only at the end of the year until January 20.

Additionally: report to Rosstat

Sometimes Rosstat conducts studies of individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, an official letter will be sent to your address with a form attached and instructions for filling it out. But the likelihood of this is not very high - the letter will be sent to you only if you are included in the observation sample.

Don’t be alarmed, you don’t have to remember all these taxes, reports and deadlines. Elba will create your personal tax calendar and remind you of all important deadlines in advance - sign up and try it yourself.

e-kontur.ru

What kind of reporting do individual entrepreneurs keep? There are differences between entrepreneurs and entrepreneurs. If one submits a single declaration once a year, then the other can fill out several reports every quarter, or even month. This depends on the chosen tax regime and whether the entrepreneur has employees.

Other types of reporting
Post-registration reporting
Reports of an entrepreneur who does not carry out activities

The entrepreneur’s obligation to report to the tax authorities on his activities arises immediately after registration and remains with him until the closure of the individual entrepreneur.

Types of tax reporting for individual entrepreneurs

Entrepreneurs on OSNO at least fill out a personal income tax and VAT declaration.

Individual entrepreneur reporting to the simplified tax system and unified agricultural tax, if there are no employees, is only one declaration per year.

Entrepreneurs report to UTII every three months.

Declarations for other taxes may be added to this if, due to the nature of the individual entrepreneur’s activity, they will have to pay them.

The obligation to pay tax does not always mean the obligation to fill out a tax return. For example, the Federal Tax Service calculates property tax and land tax for entrepreneurs themselves and sends a notification. The businessman only has to pay the amount indicated therein, and does not need to file declarations.

Deadlines for submitting declarations:

1. On BASIC:
. VAT - until the 25th day after the end of the reporting quarter;
. 3-NDFL - once a year until April 30.

3. On UTII - until the 20th after each quarter.

Reports of individual entrepreneurs with employees

If an entrepreneur has employees, he must also report to the tax office on personal income tax and insurance premiums for employees, and annually submit information about the average number of employees. These reports are mandatory for all employers, regardless of what tax regime they apply.

In addition to the Federal Tax Service, employers monthly send to the Pension Fund information about insured persons in the SZV-M form and about the length of service of employees in the SZV-experience form. The quarterly form 4-FSS for accident insurance contributions is submitted to the Social Insurance Fund.

Deadlines for submitting reports to individual entrepreneurs and employees.

Today, rent is one of the most profitable areas of business. There is no need to recruit a huge staff of qualified employees, there is no need to deal with production and purchasing, and there are minimal risks with an excellent level of income.

An individual entrepreneur rents out non-residential premises, what taxes is he required to pay?! Despite the fact that not only individual entrepreneurs, but also legal entities and individuals can engage in this type of activity, the tax rate varies quite significantly. Which taxation option is more profitable for a “rental” business, and what troubles may lie in wait for individual entrepreneurs?

Lease contract

A lease agreement for non-residential premises is an agreement concluded between the parties (tenant and lessor) planning to conduct business (trade, storage, etc.)

Real estate is used to receive revenue from a second party for the temporary use of a residential or non-residential property.

If the premises are planned to be rented to an individual, in order to carry out such an operation it is necessary to register as an individual entrepreneur.

In addition, at the initial stage of registration, a businessman must indicate rent in the types of activities.

Under the general taxation system, when renting out real estate, an individual entrepreneur is required to pay a tax of 13%, maintain a KUDiR (book of income and expenses), and also provide reporting in Form 3 of personal income tax within the established time frame.

Regarding entrepreneurs working on the simplified tax system, then:

1. Individual entrepreneur on the “income” object with a rate of 6%.
2. Entrepreneurs on “income reduced by expenses” apply their standard rate of 15%.

Businessmen on a patent take into account a flat tax of 6%.

It is worth paying attention to the fact that the landlord pays for utilities for his premises himself; accordingly, using the simplified tax system “income minus expenses”, he can include them in his expenses when calculating the tax. The simplified “income” system does not allow this to be done.

The patent system operates on estimated income; accordingly, an individual entrepreneur using PSN also cannot reduce the tax base for utility costs for non-residential property that he rents out. Moreover, the tax is paid automatically at the stage of purchasing a patent for a year.

If an entrepreneur rents out an apartment using the simplified tax system “income minus expenses” except utilities he can include repair costs as an expense item, thereby reducing the tax base.

Let's consider an example of calculating tax when renting out residential premises owned by an individual entrepreneur working on the simplified tax system “income”.

The lease agreement specifies the monthly payment amount in the amount of 20,000 rubles. per month. The annual income from the apartment will be 240,000 rubles.

The entrepreneur undertakes to pay 6% on “income” for the reporting year, that is, 240,000 x 6% = 14,400 rubles.

Moreover, it is worth noting that in addition to this tax, the individual entrepreneur is obliged to make payments to the Pension Fund and the social insurance fund. Therefore, the question of whether it is more profitable to rent out an apartment to an individual (13%) or to an individual entrepreneur is very controversial.

An entrepreneur who rents non-residential premises for his business can reduce the tax base using the simplified tax system “income minus expenses.”

Rights and obligations of the parties

The parties to a transaction for leasing non-residential premises can be an individual entrepreneur or a legal entity. The agreement is recognized as valid only when executed in writing.

The main nuances when concluding a transaction between an individual entrepreneur and an LLC:

1. If the legal entity endorses the contract CEO, he must confirm his authority to take such an action in a documentary manner.
2. An individual entrepreneur, whose actions are based on a certificate of state registration, can confirm his authority with his passport and a certificate of registration represented by an individual entrepreneur (USRIP).
3. Without a trust document, the manager authorized to act on behalf of the LLC has the right to sign a lease agreement (extract from the Unified State Register of Legal Entities).

A businessman can endorse the agreement with a personal signature, since the legislation of the Russian Federation allows entrepreneurs to conduct business without a seal.

An entrepreneur can rent out premises to individuals. face. The legislation does not regulate the rules regarding rental restrictions. Consequently, any legally capable person can participate in a transaction for the lease of non-residential premises.

Renting out a personal car by an individual entrepreneur is not prohibited by law. The transaction is formalized by signing an agreement between the entrepreneur and an individual or LLC. The clauses of the contract clearly state all the nuances that may arise during the operation of the car. A party is appointed to bear the costs associated with the purchase of fuels and lubricants, spare parts and monetary compensation for wear and tear.

Individual entrepreneur who has the right of ownership to vehicle provided for the provision of motor transport services may apply the UTII taxation system. This rule is regulated by Tax Code Article 346.26.

Differences in taxation of rental income

Some believe that it is more profitable to rent out real estate through an entrepreneur who works at a tax rate of 6%, as opposed to an individual who will have to pay 13% of the income from the transaction. In fact, the entrepreneur pays additional contributions to the budget.

An individual entrepreneur is required to pay taxes on rental activities:

• 6% from rental income;
• contributions for yourself to the pension fund;
• deductions for wages of employees (income, Pension Fund and social insurance fund).

In addition, the entrepreneur has a lot of paperwork related to accounting. If an individual entrepreneur rents premises, this directly affects his profit. Costs are non-operating and have an indirect impact on operating results.

Renting out an apartment and non-residential premises involves receiving money for the use of the property. But, non-residential premises are most often subject to VAT, unlike residential ones. This is due to the fact that non-residential premises are often rented out for commercial activities. And mainly such areas are of interest to large organizations registered as a legal entity and interested in receiving VAT. Entrepreneurs working for OSNO can provide a tax deduction, who as a result of such a transaction receive not only a profit, but also a tax liability in the amount of 18% of the amount specified in the lease agreement.

Of course, there are cases when LLCs agree to rent without value added tax, but only small areas.

The advantage of renting out residential real estate to friends or relatives by an individual is that there is no obligation to pay money to the budget. But, in this case, non-residential premises must be rented out without payment, otherwise the transaction will be equated to commercial operation subject to calculation and payment of tax.

Both an entrepreneur and an individual have both pros and cons from rental services.

Responsibility for non-payment of tax

The absence of a lease agreement for an individual entrepreneur is not a direct violation, but the absence of an agreement to transfer non-residential premises for temporary use (lease) may attract the attention of a Federal Tax Service inspector.

The Tax Service regards such an action as a deliberate reduction in the tax base, which is a valid reason for imposing a fine on a businessman.

Failure to register an agreement with Rosreestr poses serious tax risks.

Let us remind you that if an agreement on the temporary transfer of property for use is drawn up between an individual entrepreneur and an LLC, it is subject to mandatory registration. In all other cases, including rental of residential premises, an agreement whose term exceeds 11 months is also subject to mandatory completion of the appropriate procedure.

An individual entrepreneur is an individual, so simultaneous tax and criminal liability is impossible.

According to the Tax Code (Article 76), due to late submission of reports and late payment of taxes, Federal Tax Service employees have the right to block current accounts in an individual entrepreneur’s bank.

Restrictions on non-cash transactions can be removed by submitting reports and paying taxes, respectively, through the bank’s cash desk on behalf of the entrepreneur, while the account is temporarily “frozen.”

If the rules for keeping records of expenses and costs are not followed, a businessman may be fined:

• 10,000 rubles (the violation was recorded in one reporting period);
• 30,000 rubles (incorrect calculations were made over more than one tax period);
• 20% of the unpaid tax amount and at least 40,000 rubles in case of deliberate underestimation of the tax base for calculation.

Criminal liability is applied to individual entrepreneurs if it is discovered that falsification of documents and the provision of false information to the tax authority.

If the debt is very large or the actual revenue is concealed, the entrepreneur will have to pay a fine of up to 500,000 rubles or may be imprisoned for up to 3 years.

For individual entrepreneurs, the simplified taxation system is the most profitable for leasing residential and non-residential premises.

As an individual entrepreneur, in addition to insurance premiums, it is enough to pay only 6% per year of the amount of revenue without worrying. Also, entrepreneurs using the simplified tax system are exempt from paying property tax.

But even here there are some peculiarities. If a businessman’s income exceeds 1.5 million, registration as a legal entity will be required. Violation is prosecuted according to the criminal code.

In case of non-payment of tax, at the level of revenue allowed by law for individual entrepreneurs, the administrative penalty will range from 500 to 2000 rubles.

However, the patent tax system (PTS) has not received wide recognition: according to the Apartment Rental Department INCOM-Real Estate, it is currently used by only 10% of the capital’s landlords who pay taxes as part of rental housing, the rest file tax returns. Among the reasons for the low popularity of the patent, experts highlight, in particular, several circumstances: firstly, the lack of connection between the cost of this permit and the actual rental yield; secondly, the final expenses of PSN participants (including mandatory payments to individual entrepreneurs) are higher than the income tax for individuals; In addition, the status of an individual entrepreneur significantly limits the rights of the landlord in the event of the sale of a rented apartment. Leading legal consultant of the INCOM-Real Estate Legal Service Kirill Kokorin comments on the characteristics of a patent as a type of tax regime and presents his opinion on the profitability of this system for the landlord.

Purchasing a patent: limitation and price

Kirill Kokorin, leading legal consultant of the INCOM-Real Estate Legal Service: “The acquisition of a patent is only legal for individual entrepreneurs, that is, individuals without individual entrepreneur status cannot use this taxation system. The cost of a patent in the Moscow region is based on the amount of potential annual income from renting out an apartment, which is determined by the Moscow government. As of 2018, the tax rate is 6% of such income. The price of a rental activity permit depends on the location (county and district) where the rental apartment is located and its size.

I will give examples. Patent for an apartment up to 50 square meters. m, located in the South-Western Administrative District, costs 18,000 rubles (the potential annual income from leasing such an object, established by the Moscow government, is 300,000 rubles per year; calculation: 300,000 X 6% = 18,000 rubles). The cost of a patent for an apartment of 75 square meters. m, located in the Central Administrative District, - 54,000 rubles (potentially possible annual income from leasing such an object, established by the Moscow government, is 900,000 rubles per year; calculation: 900,000 X 6% = 54,000 rubles). The amount of actual income, which may be much lower, is not taken into account when calculating the cost of a patent.

The patent system is unpopular - according to INCOM-Real Estate statistics, no more than 10% of those who rent out an apartment in Moscow and pay taxes on this income adhere to this tax regime.”