According to the current laws of the Russian Federation, some beginning businessmen working under a simplified system or on a patent have the right not to pay the basic tax at the start of their career. In our review, we will take a detailed look at what it is - tax holidays for new individual entrepreneurs on the simplified tax system and special tax system, who is entitled to them and what types of activities they apply to, and we will also look in detail at how to get them.
What are the benefits and where do they apply?
Tax leave for entrepreneurs is one of the types of government support. In the first stages of running your own small business, when it is not yet entirely clear whether everything will go according to plan and whether the business will become profitable, the obligation to make contributions to the state budget can be disastrous.
To help new businessmen, the government has developed a number of legislative acts that exempt them from paying taxes for a certain period of time. However, in order to fall under the law, a number of mandatory requirements must be met. Next, we will look at who is granted tax holidays, what conditions and tax grace periods exist for newly opened individual entrepreneurs.
Leave to the Federal Tax Service is not an absolute deferment from all payment obligations. You will not have to pay only the basic tax on a patent or the simplified tax system. The entrepreneur must make other calculations as usual. This includes insurance contributions from wages, personal income tax, transport duty, property tax, according to its cadastral valuation, etc.
A detailed set of rules regarding the application of reducing the financial burden is described in the relevant legislative acts for “simplified” - this is Article 346.20 of the Tax Code of the Russian Federation, for the PNS - 346.50. Please note that in order for a businessman to take advantage of the benefits provided, the latter must also be established at the regional level.
A beginning entrepreneur has a guaranteed right to use the 0 rate only for a limited time - two tax periods from the date of registration. The duration of the latter depends on which taxation system he has chosen. For a simplified one it is one year, for a patent one it is from 1 month to a year.
In order to be freed as much as possible from mandatory payments to the treasury, it is necessary to register an individual entrepreneur in the first weeks of January. Please note that according to recent amendments to the Tax Code of the Russian Federation, the holiday will be valid until the end of 2023. Therefore, in order to get the greatest benefit for himself, a businessman must register his business no later than the beginning of 2022.
What are tax holidays and where do they apply?
Tax holidays are not a complete exemption from all mandatory payments, but a zero rate only for the simplified taxation system (STS) or the cost of a patent. All other payments must be made by the individual entrepreneur on a general basis: personal income tax and insurance contributions from wages, transport tax, property tax calculated based on cadastral value, etc.
The general rules for applying tax holidays for the simplified tax system are established in clause 4 of Art. 346.20 of the Tax Code of the Russian Federation, and for the patent taxation system (PTS) - clause 3 of Art. 346.50 Tax Code of the Russian Federation.
In order for an individual entrepreneur to take advantage of the holidays, a law must be passed in his region that establishes this benefit. Today it operates in most constituent entities of the Russian Federation.
An entrepreneur can enjoy a zero rate for two tax periods from the date of registration. For PSN, a clarification has been made - tax periods must be within two calendar years. This is due to the fact that under the simplified tax system the tax period is a calendar year, and under the PSN the period for which the patent was issued is from 1 to 12 months.
To get the maximum benefit from the holidays and not pay tax for two full years, you need to register an individual entrepreneur at the beginning of the year. And if an entrepreneur has chosen a PSN for himself, then it is more profitable to take out a patent for a maximum period of 12 months in the first and second year of work.
Please note: the provisions of the Tax Code clauses on holidays are valid until the end of 2023. This means that after this period the right to a zero rate will no longer exist. To enjoy the maximum two-year vacation period, you must register an individual entrepreneur no later than the beginning of 2022. For those who register later, the holiday will only apply to the time remaining until the end of 2023.
Who and under what conditions can “go” on a tax holiday?
The government program itself was designed to stimulate entrepreneurial activity in Russia. It is designed for the period from 2015 to 2023, but a specific entity has the right to work with a zero rate for no more than 2 years. For the basic law to come into force, each region is obliged to establish benefits by its local regulatory act.
To receive a tax holiday, an entrepreneur must fulfill the following requirements:
- Be a registered individual entrepreneur for the first time. Federal Tax Service inspectors can easily identify those who have already been engaged in individual business (since the TIN assigned to an individual does not change throughout life), so the option to deregister and then re-register will not work here.
- The exemption applies to 2 tax periods, but this does not mean that it is valid for two full years.
- It is necessary to register entrepreneurial activity only after the resolution of the local government agency comes into force. Today, almost all regions have already adopted such documents. If such decisions have not been made in your constituent entity of the Russian Federation, this automatically means that the region does not want to exercise the right to reduce the financial burden for its residents.
- The leave is valid only in two systems - simplified and patent. Therefore, at the final stages of registration, a businessman is obliged to submit a petition to the Federal Tax Service to switch to one of these regimes. Otherwise, he will work under basic taxation and pay contributions under general conditions.
- Only individuals whose work is related to the scientific field, production, the provision of household services, social programs or the hotel business have the right to cancel payments. There are no benefits for trade.
- Part of the revenue from these types of activities must be more than 2/3 of total income.
- The decision of regional authorities may regulate additional amendments to the basic law. For example, local management has the right to reduce the annual income limit under the simplified system by ten or more times (from 150 million rubles to 15) and limit the number of employees.
- Regardless of the availability of an exemption, an individual is required to pay insurance premiums in full.
You can find out more information about regional regulations on the official website of the Federal Tax Service, at the local inspectorate office or city administration.
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A person has registered for the second time, can he count on benefits?
Sometimes there are situations when a businessman stopped working and officially deregistered, and then registered again, but after the regional government’s decree on introducing a reduction in financial burden came into force. Are tax holidays (exemption from taxes) valid for entrepreneurs (IP) on a patent and the simplified tax system in this case?
Until recently, there was active debate on this issue in the legal sphere. Thus, the Ministry of Finance made it clear that benefits are granted exclusively to those citizens who, for the first time in their lives, decided to register a business activity. This automatically “weeded out” those deregistered and re-registered taxpayers (after the adoption of the law on the 0-rate).
However, some businessmen, with the help of the courts, tried to beat the position of the Ministry of Finance. The Supreme Court of the Russian Federation put the final point in the disagreement. The essence of the law on tax holidays for individual entrepreneurs is that all individuals who were previously in this status and who completed their business and then resumed it again, but after the amendments to the legislative framework that established tax holidays came into force, have the right at an interest-free rate.
Conditions and OKVED for individual entrepreneur tax holidays
When developing the bill in 2014, it was assumed that holidays would be introduced for all business entities. But in the end, legislators introduced the benefit only for individual entrepreneurs. They are easy to track and determine by TIN in the tax database: whether they are newly created or re-opened, which cannot be said about LLCs.
To take advantage of the right to tax holidays for individual entrepreneurs, certain conditions must be met:
- A citizen registers as an individual entrepreneur for the first time.
- In the region where the individual entrepreneur is registered, the local law on “tax holidays” must be in force on the date of registration.
- When opening an individual entrepreneur, he must declare the use of a patent tax system or simplified tax system. Systems such as UTII, Unified Agricultural Tax or OSNO do not participate in benefits.
- The activity must be scientific, social, or industrial. The list of types of activities and limits on revenue and number of personnel are established by regional legislation.
- Revenue from these types of activities must account for at least 70% of total income.
The benefit is valid from January 1, 2015 to December 31, 2020. In regions, these terms may vary, and the benefit may be present only for some specific regimes, for example, only for the simplified tax system or only for a patent. “Tax holidays” have already ended for the Kaliningrad, Samara regions, Stavropol Territory, and the republics of Adygea, Mordovia, and Chuvashia. In the Krasnodar Territory there are no longer any benefits under the simplified tax system, and the holiday for patents continues until 2022.
Read also: Tax holidays for individual entrepreneurs on the simplified tax system
How to use it correctly
At the registration stage, within a month after being registered, a person must submit to the Federal Tax Service an application about his desire to work under a simplified system. And when submitting a declaration for the year, he will need to indicate a tax duty of 0%. If during this period reports were submitted according to the standard procedure, you will no longer be able to return payments. An application is submitted similarly when registering an individual entrepreneur for a patent.
How to take advantage of tax holidays
In order to join the ranks of “beneficiaries” and pay tax at a 0% rate, individual entrepreneurs using the simplified tax system or PSN do not have to submit any special documents. Immediately after registration with the Federal Tax Service or within 30 days after registration, a standard application is submitted according to f. 26.2-1 or 26.5-1 (depending on which taxation regime is planned to be used). The 0% tax rate is indicated when submitting the declaration.
Note! If you make advance payments during the year, even if the individual entrepreneur had the right to a tax holiday, it will not be possible to return the funds spent. You will have to file a tax return showing the interest rate at which the payments were made.
Detailed list of subjects of the Russian Federation
The decision on the possibility of providing preferences and the conditions under which they can be issued are determined by local authorities. The situation is different in different parts of the country. In some places you can get as many as three full vacation periods, in other places - only one. There are restrictions on the use of the zero rate, in the form of the number of employees of the enterprise, the amount of annual income, during the holidays. While the deadline for receiving benefits is extended until the beginning of 2022, only a few regions have officially extended the final period until 2023.
| The subject of the Russian Federation | The date from which a tax holiday was established in a constituent entity of the Russian Federation for individual entrepreneurs using |
| USN, PSN | |
| Adygea | until December 31, 2023 |
| Altai | until December 31, 2023 |
| Bashkortostan | extended until January 1, 2024 |
| Buryatia | until 12/31/2020 |
| Dagestan | until 12/31/2020 |
| Ingushetia | until 12/31/2020 |
| Kabardino-Balkarian Republic | until December 31, 2020, but |
| Republic of Kalmykia | until January 1, 2022 |
| Karachay-Cherkess Republic | until 12/31/2020 |
| Karelia | until 12/31/2020 |
| Komi | until January 1, 2024 |
| Crimea | until 12/31/2020 |
| Mari El | until 12/31/2020 |
| Mordovia | valid until 12/31/2017 |
| Sakha (Yakutia) | until 12/31/2020 |
| Tyva | until December 31, 2020, but extend |
| Udmurt republic | extend until December 31, 2023 |
| Khakassia | until January 1, 2024 |
| Chechen Republic | until 12/31/2020 |
| Chuvashia | valid until December 31, 2017, until 2024 |
| Altai region | Until 12/31/2020 |
| Transbaikal region | until 12/31/2020 |
| Kamchatka Krai | 31.12.2020 |
| Krasnodar region | valid until 2022, no information about extension yet |
| Krasnoyarsk region | until 12/31/2020 |
| Perm region | until December 31, 2020, but extend |
| Primorsky Krai | until 12/31/2020, no information about extension yet |
| Stavropol region | until January 1, 2024 |
| Khabarovsk region | until 12/31/2020 |
| Amur region | |
| Arhangelsk region | extended until December 31, 2023 |
| Astrakhan region | information about the extension on the website of the Ministry of Economic Development of the Astrakhan Region |
| Belgorod region | until 12/31/2020 |
| Bryansk region | extended until January 1, 2024 |
| Vladimir region | until January 1, 2024 |
| Volgograd region | until December 31, 2023 |
| Vologda Region | until 12/31/2020 |
| Voronezh region | until 12/31/2020 |
| Ivanovo region | until January 1, 2024 |
| Irkutsk region | until 12/31/2020 |
| Kaliningrad region | valid until 12/31/18 |
| Kaluga region | until 12/31/2020 |
| Kemerovo region - Kuzbass | until 12/31/2020 |
| Kirov region | until 12/31/2020 |
| Kostroma region | until January 1, 2024 |
| Kurgan region | until 12/31/2020 |
| Kursk region | extend until January 1, 2024 |
| Leningrad region | until 12/31/2020 |
| Lipetsk region | until January 1, 2024 |
| Magadan Region | until 12/31/2020, no information about extension yet |
| Moscow region | until 12/31/2020 |
| Murmansk region | until 12/31/2020 |
| Nizhny Novgorod Region | until 12/31/2020 |
| Novgorod region | until 12/31/2020 |
| Omsk region | until 12/31/2020 |
| Orenburg region | until 12/31/2020 |
| Oryol Region | until 12/31/2020 |
| Penza region | until 12/31/2020 |
| Pskov region | until December 31, 2023 |
| Rostov region | until 12/31/2020, but extended until January 1, 2024 |
| Ryazan Oblast | until January 1, 2024 |
| Samara Region | extended until December 31, 2023 |
| Saratov region | until December 31, 2020, but extend |
| Sakhalin region | until December 31, 2023 |
| Sverdlovsk region | until 12/31/2020 |
| Smolensk region | extended until December 31, 2023 |
| Tambov Region | until January 1, 2024 |
| Tver region | until 12/31/2020 |
| Tomsk region | until January 1, 2024 |
| Tula region | until January 1, 2024 |
| Tyumen region | until 12/31/2020, but |
| Ulyanovsk region | until 12/31/2020 |
| Chelyabinsk region | until 12/31/2020 |
| Yaroslavl region | until December 31, 2023 |
| Moscow | until 12/31/2020 |
| Saint Petersburg | extend until December 31, 2023 |
| Sevastopol | until January 1, 2024 |
| Jewish Autonomous Region | until 12/31/2020 |
| Nenets Autonomous Okrug | until 12/31/2020 |
| Khanty-Mansiysk Autonomous Okrug - Ugra | until 12/31/2020 |
| Yamalo-Nenets Autonomous Okrug | until 12/31/2023 |
Types of preferences
Having found out whether there are tax holidays for beginning individual entrepreneurs (IP), how long they last and to whom they apply, you must also take into account the type of activity that you will be engaged in.
- When using a simplified taxation system, the following operate: agricultural enterprises, workshops for the production of semi-finished products and food products, footwear and light industry, woodworking and wood products, pulp and paper industry, chemical sector, production of rubber and plastic products, metallurgy, automobile production, equipment, education, healthcare, tourism, research activities.
- Those to whom the 1 percent rate applies: spinning cotton threads, preparing textiles and fabrics, sewing children's clothing and accessories, making wooden parts, toys, educational games, ceramic accessories, cork products and other folk and artistic crafts.
- A rate of three percent is levied on: cultivation of vegetables and mushrooms, seeds, berry crops, fishing, raising seedlings, livestock, beekeeping, making canned fish, shellfish, etc., production of fermented milk and cheese products, preschool education, work of guides and tour guides, operation sanatorium and resort complexes, providing social assistance to vulnerable segments of the population.
- When using the patent system, the following work works: repair and tailoring of shoes and clothing from various materials, maintenance of machinery and equipment, furniture restoration, services of photo studios and salons, film laboratories, training, tutoring, care services for the disabled, children, the elderly, folk art products, carpet manufacturing, cook services, pharmaceutical industry, rental services, forestry, dairy production, logging, drying of fruits and vegetables, activities related to translation and interpretation, production of bakery products, PC program development services, repair and maintenance of computer equipment , furniture production, etc.
Who submits zero declarations under the simplified tax system
Most often, zero reporting is submitted by entrepreneurs who registered at the end of the year and have not yet started operating. Moreover, they are already recognized as payers of some taxation system.
If an individual entrepreneur submitted a notice of transition to the simplified tax system within 30 days after registration (or simultaneously with form P21001), then he is registered with the Federal Tax Service as a simplified person. If the notification was not submitted, it means that the entrepreneur is on the general taxation system and must submit VAT and personal income tax returns.
It is easier to report under the simplified tax system than under the OSNO, so many entrepreneurs switch to the simplified tax system specifically to combine it with another regime. True, after the abolition of UTII, the simplified tax system can only be combined with the patent system. And if an entrepreneur declared several types of activities during registration, but only filed a patent for one or two, then he must report on the rest.
Finally, there are individual entrepreneurs who temporarily do not operate during the so-called grace periods, when they do not have to pay contributions for themselves. Most often, this is leave to care for a child up to one and a half years old, for an elderly person over 80 years old, a disabled person, or military service upon conscription. Such entrepreneurs must also submit zero declarations.
As for individual entrepreneurs on tax holidays, they receive certain income, which is taxed at a zero rate. Therefore, in such declarations there will be no tax payable, but income and expenses are reflected in them.
Thus, a zero declaration under the simplified tax system is submitted by entrepreneurs who have switched to this regime, but do not operate under it. If there is no tax payable in the reporting, but expenses are reflected (for the object “Income minus expenses”) or a 0% rate is applied to income, then these declarations are not zero.
Prepare a simplified taxation system declaration online
How to guarantee a tax holiday and what reports to submit
If you chose the simplified tax system form when registering an enterprise, then you will not need to fill out any additional paperwork to receive preferences. After completing the paperwork, you just need to submit a regular application to switch to a simplified system for a period of 365 days, you are exempt from advance and other payments. After the time has passed, you must submit a reporting declaration indicating your income and a rate of 0%. The same must be done at the end of the second year.
Those who plan to work under the PTS need to find out in advance whether there are benefits and how to take advantage of tax holidays (vacation) when opening new individual entrepreneurs. Information about exemption from payments to the state must be indicated simultaneously with the submission of the package of documents for obtaining a patent. The form contains several fields for this purpose, where the amount of the fee and the entity establishing the preferences are indicated. There is no need to submit a declaration. Upon expiration of the document, immediately purchase the next one, since the simplified conditions are valid for 2 periods without interruption.
How to apply for benefits for an individual entrepreneur who is on a tax holiday in 2022
To switch to a tax holiday, an individual entrepreneur using the simplified tax system can simply stop paying tax, and at the end of the year submit a declaration with a 0% rate. No special application is required to switch.
If you want to take advantage of the tax holiday on a patent, then in the application for its receipt, indicate the 0% rate and the article of the regional law that allowed the holiday for your type of activity.
To clarify your rights and benefits, take a number of actions:
- Check with the Federal Tax Service at your place of registration about the situation in your region.
- When registering an individual entrepreneur, submit an application to switch to the simplified tax system or apply for a Patent.
- During tax holidays, submit reports at a 0% rate.
- If you purchased a patent, report its value as zero on your reports.
Important! In any region where a “tax holiday” operates, there are certain conditions that can be regulated by the federal authorities. For example, in the Altai Territory the zero rate applies only to entrepreneurs working on the SSN.
What should those individuals do who did not know about the vacation and have already paid their fees?
There are no clear recommendations providing an answer to this question in the current legislation. It is believed that if a person did not know about the tax grace period for individual entrepreneurs and has already paid the bills, he has the right to submit an updated declaration with a 0 rate and return the funds paid. To do this, you must attach explanatory documents confirming your right to become a beneficiary. Keep in mind that representatives of the responsible service will carefully check this information, not wanting to simply return the money. If we talk about PSN, the matter is much more complicated. After all, you have already applied and paid a certain amount for the patent. In this case, it is recommended to seek detailed advice from the nearest Federal Tax Service department.
Right to deferment/installment plan
Also, organizations and entrepreneurs, including those that are not SMEs, operating in the affected industries, can receive individual deferments or installment plans. To do this, you must submit an application to the tax authority.
For more information about this, see our website in the article “How to get a deferment (installment plan) for taxes and contributions due to coronavirus.”
KEEP IN MIND
Federal Law No. 172-FZ of 06/08/2020 abolished most taxes (except VAT) for the 2nd quarter of 2022 for organizations and individual entrepreneurs affected by coronavirus. For more information, see “To whom and what taxes will be written off for the 2nd quarter of 2022: list.”
How long do preferences last?
If you already know what this means - tax holidays (benefits) for newly opened individual entrepreneurs under the simplified tax system, then you are probably asking yourself a new question: for how long is a beginning entrepreneur exempt from taxes. So, the interval for simplifiers is 2 24 months and for PSN two patent validity periods. In this case, the year when you registered the organization is considered to be the initial period of time.
You should also know that it will no longer be possible not to pay contributions to the state from 2023, however, if you managed to complete the documents before the end of 2022, then the grace period will last the entire expected period, including 2023.
Let's consider an example that you started working for the simplified tax system at the beginning of 2021 and are eligible for a tax holiday. The second payment for you will be the whole of 2022. If the registration date under the same conditions fell in October last year, then the first payment deadline will still fall in December. Accordingly, it is simply unprofitable to start operations in the fourth quarter.
Vacations for the owner of an enterprise on PSN can be much more modest. One tax period is equal to the period of validity of a patent issued for a period from 1 month to a year. That is, if a businessman received a six-month period twice, then his exemption from mandatory payments will last exactly one year, if immediately for 6 months, and then for the same amount - respectively, 12.
New tax payment deadlines
Small and medium-sized businesses that are included in the Register of SMEs and operate in affected industries/areas (the list is determined by the Government of the Russian Federation) have had tax payment deadlines postponed. They are presented in the table below.
Also see “Companies from which industries will receive help due to coronavirus: official list.”
| WHAT IS THE TAX/FEES? | PAYMENT DURATION |
| Income tax for 2022 Unified Agricultural Tax (USAT) for 2019 Tax according to the simplified tax system for 2019 Taxes (advance payments) for March and 1st quarter. 2020 EXCEPTIONS:
| For 6 months |
Taxes (advance payments) for:
Patent tax (PSN), the payment deadline for which falls on the 2nd quarter. 2020 | For 4 months |
| Personal income tax on individual entrepreneur income for 2019 | For 3 months |
Also, for SMEs included in the Register as of 03/01/2020, due to the coronavirus, a deferment of taxes (advance tax payments) has been made: transport, land and corporate property taxes:
- for the 1st quarter of 2022 – until October 30, 2020 inclusive;
- for the 2nd quarter of 2022 – until December 30, 2022 inclusive.
Extension of deadlines for payment of advances on property taxes, as well as postponement of deadlines for their payment for organizations of other categories, is possible on the basis of regulations of the highest executive bodies of state power in the regions.
The table below shows all the new tax payment deadlines for 2022, taking into account Resolution No. 409.
Below are the typical 2022 coronavirus tax payment deadlines and deferrals for small and medium-sized businesses in impacted industries.
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To learn more
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Additional restrictions
In order for an individual entrepreneur to take advantage of the benefits, his profit must be at least 70 percent, otherwise it is impossible to apply for a waiver of contributions. Conditions vary from region to region. Sometimes it depends on the number of employees. For example, no more than 100 people should be registered on the simplified tax system, and only 15 on the PSN (the situation varies depending on the region of the country). There are restrictions on the amount of income or certain OKVED codes. You can get acquainted with all the data on the territory where your company is registered in more detail by studying the corresponding tables. If just one of the points is violated, you immediately lose the right to a discount. Moreover, this means that you will be required to pay for the entire time when the 0% rate was canceled.
