How to register sip? Do I need to pay contributions to the FSZN? These and other questions are responsible to the tax consultant.
Is it just in Belarus to be an individual entrepreneur? Sometimes it seems that it is very, because he has no boss and a five-day labor week. At the same time, few people think about the fact that the "IPechnik" often performs the function and accountant, and the storekeeper, and the commercial director. To understand the activities of the IP helped us accountant, tax consultant, individual entrepreneur Anna Stadnik .
- An individual entrepreneur is an individual, which is a citizen of the Republic of Belarus or has a residence permit in the Republic of Belarus. Immediately delimitation: an individual entrepreneur is not a legal entity as a Ltd. or ChUP.
Despite the fact that the individual entrepreneur remains an individual, it is a business entity. All the activities of the "IPESHNIK" will carry out under its property responsibility and on its own behalf. That is, about all kinds of power powers, as in cases with organizations, when someone has been working on their behalf, it does not matter.
The determination of an individual entrepreneur, more precisely, entrepreneurial activity is registered in the Civil Code (Article 1 of the Civil Code).
- How to register a person as an individual entrepreneur?
- In general, this is a simple procedure that is carried out quite quickly. Currently, in Minsk, individual entrepreneurs register by the Minsk City Executive Committee. If we talk about other cities, it may be a village council, the executive committee, that is, the registering authority of a particular place. As a rule, this is some executive committee. We have a site egr.gov.by, where you can go to the section area and find your recorder.
The registering authority must provide a photograph for documents, a statement and receipt of the payment of state duty, the amount of which is 0.5 base values. As of June 5, 2019, the basic value in Belarus - 25 rubles 50 kopecks. Accordingly, when registering the IP, we will pay half - 12 rubles 75 kopecks. There are categories of citizens who are exempted from the payment of state duty, for example, students of the day form of training, as well as young specialists (a year after the end of day learning), citizens who are registered with labor and employment bodies as unemployed.
Registration is made on the day of submission of documents, a certificate of the established sample is issued, the payer's account number (UNEP) is assigned. In general, the procedure may take 20 minutes.
After 5 days, the notice of registration as an individual entrepreneur will come. It indicates codes for the tax authority (UNP in FSZN) and for Belgosstrakh.
Then you need to visit the tax, as well as for six months to buy a book of accounting of comments and suggestions and book accounting book. You can do it in Belblankovyd stores, sometimes they are located at the tax. If necessary, IP makes printing and opens an account in the bank.
When an individual entrepreneur registered, data about it falls to the site egr.gov.by. Information on registered IP and whether they are at the stage of termination of activities are posted on the portal in open access.
- Why do you need to go to the tax inspector?
- Within 20 working days from the moment of registration of the IP, it is necessary to submit a notice of the transition to the USN, if IP has decided to choose this taxation system. This can help the tax consultant.
The tax inspector may recommend subscribing to periodic printing, which tax authorities publish.
Also, the inspector will propose to subscribe to electronic declaration to make declarations not on paper, but with the key. It looks like a USB flash drive, which is inserted into the computer, and with it you can send a declaration through a portal or specific software.
But here also have its subtleties. So, if the IP selects the tax system with VAT, then it will be obliged to make an electronic declaration key and work only with a digital signature. And if IP is not a VAT payer, then it can still serve declarations and on paper.
- At what stage you need to choose the tax system?
- If a person decided that it would work with a simplified taxation system, that is, 20 business days after registration, to submit to the tax notice of this. Otherwise, the general scheme will automatically be applied.
There are 3 options for taxation system for IP:
- General (income tax of entrepreneurial activity 16%);
- Simplified (USN: 5% without VAT or 3% with VAT);
- A single tax for individual entrepreneurs (fixed bet is paid monthly).
The choice of the taxation system depends on the type of activity of a particular IP.
- What documents need to be done by the IP throughout their work?
- First of all, a declaration is necessary. This reporting document, on the basis of which the tax for taxes for taxes on the individual entrepreneur is being formed. That is, as soon as the individual entrepreneur filed a declaration, the tax understands that he must pay tax by the amount that was filed. This document is written quarterly.
For different tax systems there are some differences. For example, IP with income tax has its own books, IP with simplified - their own, in a single tax - its own. However, each IP must conduct primary accounting documents on all its economic operations. That is, if he provided a service, he must issue an act of work performed if he sold something - to arrange a check or invoice. At the same time, the procedure for conducting cash transactions, the rules for the reception of cash, the rules for work with currency, legislation on foreign trade operations and other rules for doing business activities should be observed.
However, conventionally, the IP documentation can be divided into such documents as declarations and books of accounting for income and expenses in which revenue is fixed.
- How does the IP make deductions to the FSZN?
- At the end of last year, the President signed Decree No. 500 "On State Social Insurance". According to the document, individual entrepreneurs can make contributions to FSZN only for those periods when they carried out their activities. At the same time, the IP may also pay contributions at will and for the whole year.
Belarus has a minimum wage amount. For June 2019, it is 330 rubles. IP is obliged to pay a fee for the month of his work, if he has no benefits or the main place of work, where the fees are made for it.
It turns out that the IP must pay contributions from 330 rubles. That is, we multiply 330 rubles by 35%. Thus, it turns out that the minimum amount of contribution to the FSZN from IP per month today is 115 rubles 50 kopecks. You can pay more than this amount, but less - no. The calculation is made according to the fact that the entrepreneur has worked for a full month.
- Is there an opportunity to hide the period of work and thus not pay contributions?
- As an example, consider the situation when the first quarter of 2019 IP worked February and March, and January did not work.
As a result of the year, this form of reporting should be submitted as PU-3 in FSZN. An individual entrepreneur in such a situation may exclude January. Then we are 115.5, that is, the minimum amount of the contribution, we multiply for 2 months and get 231 rubles. At the same time, the "fallen" from work can not be excluded, but then you need to pay 346 rubles 50 kopecks (115.5x3). Recall that contributions to the FSZN "go" to our pension.
Next, tax and FSZN will synchronize payment data. If they hurt that a person did not make a fee for the period when the activity was still conducted, then there will be questions and, perhaps, if no activities are confirmed, you will have to pay a fine. So to save on the fact that the IP allegedly did not work, it would not work.
Christina Smolyanova, Official website of the Federation of Trade Unions of Belarus
How to open IP
If you read it, it means that you have already worked out "to uncle", we had a meager wage and decided to open our business. In this article, I will talk step by step, as I opened my IP in Belarus, especially since nothing is difficult here. Go!
Who can't open an IP?
In accordance with paragraph 18 of the Regulations on the state registration of business entities, approved by the Decree of the President of the Republic of Belarus dated January 16, 2009 No. 1 "On state registration and liquidation (termination of activities) of business entities" cannot open PI:
- Citizens who have an outstanding or unventing criminalibility for crimes against property and the procedure for the implementation of economic activities;
- Citizens in respect of which there is an unfulfilled judicial decision on the appeal of the collection of property;
- Citizens who are owners of property (founder, participant, leader) of a legal entity in a state of economic insolvency (bankruptcy);
- Citizens who were individual entrepreneurs, founders, participants, heads of organizations recognized bankrupt, if these organizations or IPs did not make calculations for taxes, fees (duties), other payments to the budget and state extrabudgetary funds for 3 years from the date of excluding them from EGR;
- There are other prohibitions and restrictions on appealing for state registration.
When applying for state registration, IP citizen confirms the signature that it does not have all the above restrictions for the opening of the PI. In the case of a message of deliberately false information, the AP activity is illegal and prohibited, and state registration is recognized as invalid by decision of the economic court.
What sip open
Does it be necessary to indicate the activities of the opening of the PI? What kind of activities can IP? Not. In accordance with Part 2 of paragraph 19 of the provisions on state registration of business entities approved by the Decree of the President of the Republic of Belarus dated January 16, 2009 No. 1 "On state registration and liquidation (termination) of business entities" Registering and other government agencies (organizations) are prohibited from requiring instructions in the certificate of state registration of an individual entrepreneur on the activities of activities. After a state registration IP can engage in all types of entrepreneurship.
But it must be remembered that there is activities that in special state control - for its implementation it is necessary to obtain a license, certificates, certificates, etc. Also, after receiving a registration certificate, you will need to register with the tax inspection at the place of residence, and there will already have to determine what type of activities will be the main one.
There are activities that can only be engaged in an organization (for example, activity in the field of gambling business).
The list of all activities in the Republic of Belarus is called OKED - the national classifier of economic activity. Swing it from Belstat.gov.by.
To register an IP and subsequent activities, you must find in the classifier code of your future activity. To properly determine it - call the tax authority (certificate department, just to any tax inspector) at your place of residence and politely ask to help us with the right definition of the OKED code, immediately ask if a license is needed. In the future, after the registration of the IP, you can deal with absolutely any types of work, which you do not need a license without any delay, the only thing you need to do is indicate a new type of activity in the tax declaration and everything!
For example, you want to engage in cargo transportation - this type of activity falls under "activities cargo car transport "- code 49410
If you, for example, you want to create sites like me, then your activity code is "Activities in Computer Programming" - code 62010
Does the current account need for the opening of the PI?
Not! For opening, the current account is not needed. It may be needed for entrepreneurial activities:
In accordance with By decree of the President of the Republic of Belarus "On some measures to streamline settlements in RB" No. 82 of 22.02.2000. Individual entrepreneurs are obliged to open current (calculated) accounts in banks, if:
- The monthly size of revenue from the sale of goods (works, services), except for the revenue received from the activities of the activities for which these entrepreneurs pay a single tax in accordance with legislative acts exceeds the amount equivalent to 1000 basic values, on the first number of the month in which was produced implementation of goods (works, services);
- Cash reception is carried out by them using cash regulatory devices or special computer systems.
Do you need a cash register read below!
Documents for opening IP
For direct registration you need:
- Application for registration Sample Application for registration of IP
- Receipt of payment of state duty - 0.5 basic magnitude.
In accordance with the Tax Code from paying the state duty:
- Citizens, registered with labor, employment and social protection bodies,
- Students of general education institutions receiving vocational, secondary special education and students of higher educational institutions, studying in the daily form of education, as well as graduates of these educational institutions within a year after graduation.
- 2 photos on the passport 3 * 4
Create a statement, choose the type of activity by reference http://assistent.tut.by/start
In the first step, we fill personal data (based on registration for registration), then we find the main type of activity. In the third stage, we specify additional information - they are needed to determine all the legislative aspects of registration. For example, if you are a student - you do not need to pay state duty when registering, if you already have a basic place of work - you do not need to register in the FSZN (social protection fund), Belgosstroke, etc. And at the fourth step simply print a ready statement.
Application, receipt for payment of duty and 2 photos carry in the Board at the Registration Place (for Minsk - Pl. Freedom 8/10). Certificate will be ready for one working day.
In fact, you will still have to go back in 4-6 days in the Board to pick up documents for registration in FSZN, Belgosstrakh, the tax inspectorate, so it is better to take the registration certificate together with the entire package of documents.
Does the cash register need? How to take cash?
Cash receiving business entities can be carried out: - using cash equipment, payment terminals, automatic electronic devices, vending machines; - at the receipt of cash orders and (or) other acquisition documents in accordance with the legislation - business entities that have the right not to use cash equipment, payment terminals. In accordance with the Decree of the Council of Ministers and the NB RB №924 / 16 of 06/06/2011. Legal entities and individual entrepreneurs when selling goods, performance of work, the provision of services, carrying out activities in the field of gambling business, carry out electronic interactive games Cash funds (including advance payments, deposit and cash received as collateral) and (or) bank plastic cards as a means of making settlements in the Republic of Belarus using cash equipment , models (modifications) of which are included in the state register, and (or) payment terminals, automatic electronic devices, vending machines. On each unit of cash equipment (with the exception of cash equipment used in their activities by banks, Individual entrepreneurs - payers of a single tax with individual entrepreneurs and other individuals ,Cash equipment embedded in automatic electronic devices, vending machines, and special computer systems) The book of Cashira is underway , the presence of which should be provided at the installation site of the cash equipment. The requirement for the availability of the cashier's cash equipment is not covered by cash equipment used in suburban, long-distance buses, international routes in regular communications and buses with a maximum weight of no more than 5,000 kilograms of express city routes, as well as in Taxi cars. It is prohibited to use legal entities and individual entrepreneurs of cash equipment:
- models (modifications) of which are not included in the state register or excluded from it;
- After 6 years from the date of the first registration of cash equipment in the tax authority at the place of registration of a legal entity or an individual entrepreneur (with the exception of models (modifications) of cash summing devices used in their activities by banks
Calculations in cash The management entity carries out cash with cash with other business entities in the territory of the Republic of Belarus, including by making cash directly at the bank's office, followed by enrollment of them on the current (calculated) bank accounts of recipients, In the total amount of no more than 300 basic values (BV) for one day (hereinafter - the maximum permissible size of the calculations. At the same time, the number of legal entities, their separate divisions, the PI, with which the legal entity, its separate division, the PP spend cash with cash in the total amount of no more than 300 BV for one day, Not limited (clause 67 instructions N 107). The value of 300 BV is today 30 million rubles. The magnitude is rather big. However, this value is limited within one day the sum of all settlements of the business entity with other business entities (despite the fact that their number is not limited). When calculating cash, cash should distinguish the payer and the recipient. For example, cash payments for payments in the budget, state extrabudgetary funds are carried out without limiting the size of both the payer and the recipient (clause 68 of the instruction N 107). Called money calculations of business entities are excluded: - with wholesale trade of alcoholic, non-rigous alcohol-containing products, non-ethyl alcohol, tobacco raw materials, tobacco products (clause 70 instructions N 107); - conducted by the liquidated legal entities, as well as the PI, in respect of which decisions were made on termination of activities or in respect of which competitive proceedings are opened, with other business entities. Calculations in the above cases should be carried out in non-cash order In accordance with the legislation. The following rules are set for payments. (Section 72 instructions N 107). In the amount of no more than 300 BV for each payment, cash from other business entities in the calculations of the business entities, carrying out: - exhibition activities, - for the services provided by them (in addition to pay rental areas); - Wholesale trade through warehouse stores; - retail trade, - for the goods purchased from them; - services in accordance with paragraph 15 of trade rules in the markets of the Republic of Belarus, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 12.12.2003 No. 1623 (market management bodies), - for the services provided by them (in addition to payment for renting a trading place); - the implementation of fuel and the provision of services directly related to international road transport - for fuel and services included in the list of services in accordance with Appendix 4 to the instructions N 107. Banks accept cash for payments for goods (work, services), as well as Other obligatory legal relations with the participation of legal entities, their separate units, PI, carried out by making banks with subsequent enrollment of their current (calculated) bank accounts of recipients, In the amount of not more than 300 BV for each payment, taking into account the amount of remuneration (fees), the bank for the implementation of these operations. Banks issued Cash for calculations between legal entities, their separate divisions, SP in the amount of no more than 300 BV within one day to each legal entity, a separate division, IP, which opened the current (calculated) accounts.
Taxation of IP.
Before going to the ISC (the Inspectorate of the Ministry of Taxes and Recruits), it is best to immediately decide on the form of taxation. You can do it here - http://assistent.tut.by/taxes.
We use 3 types:
- Unified tax (pay every month a certain amount depending on the type of activity). But it is impossible to provide services to legal entities.
- The total taxation system of the OSN. Pay 16% of income. Income = Revenue - expenses (deductions).
- Simplified taxation system - USN. Pay 5% of your revenue! Further, if you provide services with minimal expenses.
Registration / work costs
In addition, during registration you will need to buy:
1) Check book. By the way, it will be necessary to flash and grind the seal. He himself was a little shocked by such an operation in the 21st century. Those. It is right here to take a needle with a thread and all the pages to drag into a thread, then a piece of paper is glued to the thread on the last page and there is a stamp and signature - mole protection from pulling out / gluing leaves ...
2) the book of comments and suggestions (in a simple "book of complaints")
3) Application for the transition to USN (if you decide to immediately work on USN). By the way, the transition needs to be done within 20 working days from the date of registration, so do not tighten!
4) Book of accounting of income and expenses - although it can be conducted in electronic form.
5) Although it is not necessary for the SP, which work without VAT, but you will persistently persuade to connect to electronic declaration. The price is high, the software is complex in the installation - the advantage is only one, you do not need to print 1 time in 3 months decalabia and send it by mail.
Payment in FSZN for IP:
From July 29, 2015, the entire IP is obliged to pay minimal contributions to the FSZN (social protection fund), regardless of whether they work or not, whether income or not. If before paying contributions to the FSZN was the right of SP, now it is his duty. You can pay 1 times a year before March 1 last year. Those. until March 1, 2018 You need to pay a fee for 2017. Calculation of contributions: 35% of the minimum wage. Minimal wages are looking at the Ministry of Minthouse - http://www.mintrud.gov.by/en./minimalnaja_zp
When the IP may not pay the FSZN?
The voluntary procedure for payment of contributions is only installed for individual entrepreneurs who simultaneously with the implementation of entrepreneurial activities:
- have the right to the child care allowance until they reach the age of three years;
- There are labor, as well as related relations based on membership (participation) in organizations of any organizational and legal forms, are owners of property (participants, members, founders) legal entities and perform the functions of the leaders of these legal entities;
- are recipients of pensions;
- Receive vocational, secondary special, higher education in the day form of education.
At the same time, any other exceptions regarding the indicated category of citizens are not established by law. Please note if you are working in a civil contract ("contract contracts" in the people) at the same time being an IP (and in our time, very often enterprises translate people to such a form of work) - this does not relieve you from paying contributions to FSZN.
Other questions can be asked in the official contact center of the Tax Bodies of the Republic of Belarus from 9 to 18:00 with Ponched on Friday by phone:
Certificate of registration of IP sample
8 017 229-79-79
Ну и напоследок - самая главная ссылка для ИП - Налоговый кодекс РБ. Удачи вам в любых начинаниях!