SP on OSNO what taxes does it pay? This question interests many citizens who want to try their hand at business. After all, tax systems in Russia are different. Each has its own advantages and disadvantages. In addition, taxes require declaration without fail. Their frequency, as well as the number of reports, also depends on the system you choose. So SP on OSNO what taxes does it pay? And how often? About all this further.
General system
But first, find out whether to choose this system? It’s not just that many entrepreneurs simply try to switch to STS! Especially if they do not have any workers and any special costs.
The thing is that the general taxation system includes a complete list of possible payments that an individual entrepreneur should only pay. So, it is quite logical to believe that the OSNO itself is quite complex. And that repels many. Nevertheless, this is the option that is mainly considered by entrepreneurs who sell and build a business, for example, at the international level.
Note, when you open the IP OSNO is automatically activated. That is, if you did not indicate a special taxation regime in your application at the beginning of your activity, you will work according to the general system. This is both good and bad. If you decide that this option is right for you, then you can think about whether it pays SP taxes on OSNO. It is not so difficult to understand.
Property
So, the first payment, which is mandatory, is property tax. It is paid by all individual entrepreneurs, regardless of the tax system. This may include transport and land taxes. So get ready - you will need to file reports with the tax authorities on the property you own. This is important when you consider that individual entrepreneurs themselves are responsible for property in the presence of debts.
How often do I need to submit an IP to OSNO reporting of this type? Quarterly. Although some believe that no declarations are needed. This is not true. And we are talking about property taxes on individuals. You will have to submit the appropriate declaration once a quarter until the 30th day of the last month in the reporting period.
True, there is one caveat. When it comes to land or transport taxes, you have to report once a year. And in this case, penalties must be paid before February 1. There is nothing difficult in this situation. The main thing to remember is that once a quarter (by the end of the month) there is a report for the property, up to 1.02 land and transport taxes are paid by individual entrepreneurs.
If there are employees
What's next? Often, IPs have some kind of employees. And, as you might guess, they will also have to report to the state. True, not too often. In most cases, declarations are annual. And to deal with all this paperwork is necessary only once a year.
A report for employees (2-PIT) must be submitted by the end of the tax reporting period. Namely, until April 30 of each year following the report. That is, in 2013 you report for 2012, in 2014 for 2013, and so on. There is nothing difficult about this. Although some individual entrepreneurs are exempt from this tax and the report as a whole.
For myself
When exactly 2-NDFL certificates are not required from you? Then when you work on your own. IP on OSNO without workers is a fairly common occurrence, but in this situation it is better to switch to the simplified tax system. If you stayed on a common system, be prepared to file a 2-NDFL zero return. This is not so difficult.
The most important is the report of 3-NDFL IP on OSNO (and not only with the general system). This report, perhaps, should be submitted by all entrepreneurs, as well as individuals and organizations. This is done once a year.
It is easy to guess that you will have to meet the tax reporting period. More precisely, before April 30 of each year you must provide a completed declaration, but IPs themselves can pay taxes themselves a little later. To what point? Until July 15 of each year. Nevertheless, many are trying by April 30 to completely get rid of their debts. This option is called down payments. In principle, it’s very convenient - they reported and forgot about debt.
FIU and FSS
SP on OSNO what taxes does it pay in addition to those already listed? For example, like any organization, as well as a citizen who is officially employed, you must pay fixed contributions to the Pension Fund and Social Insurance Fund. These are obligatory payments that you cannot hide from. Generally nobody.
At the same time, the individual entrepreneur pays taxes (or rather, makes a corresponding report and makes payments) once a quarter. It’s difficult to calculate the exact amount - a lot depends on your income. Although there are fixed payments. They change every year, increase. It is advisable to file a similar report before the 25th day of each quarter.
Accounting for expenses and income
What else is required from an individual entrepreneur who has decided to choose a general taxation system? On all of the above payments do not end there. Zero reporting IP on OSNO, as we have seen, also takes place. But besides it, once a year, you will have to submit to the tax office a special book of accounting for expenses and income. It is absent, as a rule, with the simplified tax system, when the entrepreneur works alone and has no expenses. Only profit.
When should I submit this book for reporting? It is easy to guess that many annual payments must be declared by the end of the tax reporting period. So this red tape will burden you until April 30 of each year. In principle, it is very convenient. Indeed, as you can see, many reports must be drawn up and filed with the appropriate authorities at this particular moment. So, you can literally get rid of all the problems at one time. Nothing difficult, right?
VAT
Perhaps one of the reasons to stay on the general taxation system is the presence of VAT on purchases and making profit by the entrepreneur. If you come across this term, then it is not for nothing that you chose OSNO. The thing is that entrepreneurs have a VAT tax. It is mandatory, like everyone else.
True, reporting in this case will make you pretty hard. Why? VAT is usually declared once a quarter. According to modern law, entrepreneurs are required to complete a report by the 25th day of the last month. This sometimes makes you lose a lot of time and energy. So get ready. It turns out that you will have to submit a VAT report for the tax year 4 times. Not so much really. Although, given the fact that entrepreneurs have enough paperwork, even one additional report can bring a lot of inconvenience.
First income
SP on OSNO what taxes does it pay? Without fail, in addition to the options already listed, you will need to declare your first income. To do this, you will have to prepare a 4-personal income tax report. It is served once in principle. But if you have a 50% reduction or increase in profit over the year, you will have to draw up this report again.
What date is the declaration required? Hurry up here. After all, a 4-personal income tax certificate must be submitted to the tax service before the 5th day of the month following the one in which you received your first income. In principle, there is nothing special about this. Just a report for the first profit. In practice, usually repeated submission of 4-NDFL is not required, only as a last resort, which is rare.
What may be required
Well, we sorted out possible reports and taxes. But now what to do next? What kind of documents can be useful when preparing reports? Their list is diverse, it can be extremely difficult to determine. You can prepare for any cases:
- IP details (passport of the entrepreneur);
- information about employees (if any, their passport details);
- income statements (checks, contracts, etc.);
- documents of expenses (any);
- certificates of ownership;
- Title (for transport tax);
- INN
In principle, this is usually enough. As soon as the list of documents is ready, prepare reports in the specified time. It is better to do this using a computer - there all the fields necessary for filling are signed in a simple language, which helps to quickly deal with the process. In addition, after you enter all the necessary data, a declaration will be generated automatically. All that remains is to file it with the tax office.
As you can see, IP on OSNO pays quite a lot of taxes. And paperwork here is more than enough. After all, the general taxation system is a complete list of possible payments. Therefore, many try to work on the simplified tax system. As already mentioned, this is just a great option for those who conduct business alone. In case of “simplification” you should report for income once a year, and once a quarter - to make contributions to the FSS and PFR.