Tax receipts online. How to generate a receipt for advance payment under the simplified tax system in cash? Who and when should calculate taxes and how to find out the debt
It is known that most often individual entrepreneurs are engaged in personal accounting on their own. For the correct payment of taxes and insurance premiums, an entrepreneur needs to respond in a timely manner to changes in the legislative sphere in order to avoid possible problems with fiscal authorities. Unfortunately, changes do not happen so rarely, which makes life a little more difficult for people who have their own business.
Payment of contributions for individual entrepreneurs in 2018
Since 2017 article 430 tax code The Russian Federation fully regulates the calculation and payment fixed amounts insurance premiums (SV) of individual entrepreneurs. According to this article, an individual entrepreneur must pay pension and medical NEs in without fail. If a businessman has no income, then he can stop his activity in order not to pay ST, since the lack cash receipts does not remove the obligation to pay fixed amounts. For all individuals registered as individual entrepreneurs, the state has provided for fixed amounts that must be paid:
- RUB 26,545 - pension NE;
- 5 840 rub. - obligatory medical CV.
It is important to remember that if an entrepreneur has an annual income of more than 300,000 rubles, the obligation arises to calculate and pay an additional SV to the FIU. In order to receive the amount of additional CV, you need to subtract 300 thousand rubles from income for the year. and multiply the resulting amount by 1%. total amount the contribution is obtained by summing up the fixed CB and the received 1% of the exceeded limit.
Entrepreneurs who have earned more than 300 thousand rubles. per year, are required to pay an additional SV
Here is an illustrative example of calculating the amount of the contribution payable for 2018:
- IP Smirnov received income from entrepreneurial activity in the amount of 1 million rubles. per year, which means exceeding the limit: 1,000,000 - 300,000 \u003d 700,000 rubles.
- The excess amount must be multiplied by 1%: 700,000 x 1% = 7,000 rubles. - the amount of additional CB.
- 7,000 + 26,545 = 33,545 rubles - the total amount of contributions of the TSO.
As a result, IP Smirnov had an obligation to pay contributions to the OPS in the amount of 33,545 rubles. At the same time, the amount of the contribution to the MHI remains unchanged - 5,840 rubles.
Table: formulas for calculating pension contributions and compulsory medical insurance contributions for individual entrepreneurs in 2018
Thus, pension CVs may vary depending on the income received by the IP, while mandatory contributions health insurance remain fixed.
An interesting fact is that an individual entrepreneur can, at his own request, pay the SV for temporary disability and in connection with motherhood (Federal Law No. 255-FZ of December 29, 2006). The amount of such SV for 2018 is RUB 3,302.17.
SV IP for disability and motherhood in 2017 calculated according to the formula: minimum wage at the beginning of the billing year x 2.9 (tariff) x 12.
Thus, upon the occurrence insured event, the entrepreneur will be able to exercise his right to receive benefits at the expense of the DS FSS. An individual entrepreneur may have such a right in case of illness or pregnancy and the birth of a child.
It is important to remember that the NE "for injuries" if the entrepreneur does not have employees are not charged or paid.
Video: fixed IP contributions for 2018
Payment of contributions through Sberbank Online
Modern technologies allow you to make payments quickly and on time. The most popular and relatively simple CB payment system is the Sberbank Online service. Any individual entrepreneur can use this system to pay for ST, subject to availability personal card and receipts with details. The correct payment document can be generated and printed on the website of the tax authority:
- Work with this payment system begins with a visit to the online service of the official website of Sberbank.
The online service allows you to log in to Sberbank Online
- After successfully logging in, you need to visit the tab that is responsible for transfers and payments, and then you need to select the Federal Tax Service among other government entities.
In the section "Transfers and payments" is the "Federal Tax Service"
- After you manage to enter the section of interest, a page with the name of the services will pop up. In this case, the section that is related to the search and payment of taxes in the Federal Tax Service is of greatest interest.
Paying taxes to the Federal Tax Service in Sberbank Online
- Knowing the index of the document, you can easily pay the receipt. Such an index is displayed in the payment document generated on the website of the Federal Tax Service. Having indicated the index, the individual entrepreneur must designate the card from which the DS will be debited in favor of the Federal Tax Service. The positive aspect of such payment to CB is that in this case there is no commission.
Document index and card details are important when paying with Sberbank Online
- After filling in the required fields, the payment system will generate a document, and a payment form will appear on the screen. The task of the entrepreneur is to carefully compare the amounts in the "window" of the system and in the receipt - they must match.
- In order for the system to pay the fees, the individual entrepreneur needs to enter the password correctly, which can be seen in the SMS that came to the mobile phone. After entering the correct password in payment system an inscription will appear on the document, indicating the execution of the payment. Consequently, cash from the card will be transferred to the Federal Tax Service.
Where do you need to pay contributions to the OPS and OMS
Amendments to the Tax Code of the Russian Federation indicate that the payment of all types of SV IP must now be made to the tax authority. Therefore, the individual entrepreneur must pay the ST to the tax authority at the place of registration according to the new CBC.
Until 2017, the SV had to be paid to three different funds: PFR, FFOMS and FSS (212-FZ of 07/24/2009). With the advent of the new year this law is no longer valid, and the section “SV” has been introduced into the Tax Code (Chapter 34 of the Tax Code of the Russian Federation).
Table: new BCCs for payment of ST in 2018
In accordance with the new amendments to the legislation, an individual entrepreneur is obliged to transfer to the inspection of the Federal Tax Service not only those amounts of SV that were accrued in 2017, but also the amounts of SV of previous periods if these contributions were not paid. That is, if an entrepreneur has debts for NE, for example, for 2016, then the individual entrepreneur will also be required to pay such amounts to the tax authority.
In the payment order for the payment of insurance CSC contributions put in the field (104)
Deadlines for payment of contributions
The Entrepreneur has the right to pay the fixed CO at any time during the year up to December 31 inclusive. Individual entrepreneurs have the opportunity to pay in installments throughout the year or make a lump sum payment at the end of the year.
There are cases when a business entity did not have income for two quarters, and income appeared in the third quarter. It is easier for an individual entrepreneur not to pay contributions in the two previous periods, but to pay it in full in the third quarter. If, due to the specifics of the type of activity, the IP received the main income at the beginning of the year, then he can pay it at a time, without waiting for the end of the period. The main advantage of paying fixed CV for individual entrepreneurs is the lack of clear payment terms.
For an individual entrepreneur who is on simplified system taxation, it is preferable to transfer NE once a quarter to reduce advance payments for the purpose of tax optimization ( tax regime - « STS income minus expenses). It is important to remember that the amount of ST must be paid before calculating the single tax to accept this type of expense.
Table: payment terms for individual entrepreneurs in 2018 when breaking down the amounts of ER in equal shares
As a result, it turns out that fixed payments are divided into 4 equal parts, so payment once a quarter will be the following amounts:
- RUB 6,636.25 - the cost of OPS;
- 1 460 rub. - CHI expenses.
For those individual entrepreneurs who use UTII, it is best to split the payment of ST into quarterly equal installments, since the amount of imputed income for each quarter will remain the same.
Additional SV in the FIU, which is 1% of annual income, must be paid before July 1 of the next year. In this case, exceeding the limit during the year will be the basis for paying this AC as it arises in order to account for such an expense in single tax. It is best to pay the additional CO at the time when the decision to pay for the fixed CO is made.
If an individual entrepreneur pays NE for temporary disability and in connection with maternity on a voluntary basis, then this transfer must also be made before December 31.
If the individual entrepreneur has ceased his activities, he should pay the SV within the next 15 days.
Video: about paying fixed amounts of IP at the beginning of the year
Formation of a receipt for payment of contributions
Due to the fact that there have been significant changes in the Tax Code, it will not be possible for individual entrepreneurs to pay for the ST according to the receipts of previous years, since the recipient is now not the FIU, but the Federal Tax Service. In order for an individual entrepreneur to be able to receive an up-to-date payment document, he needs to:
The process of generating a document for the payment of ST will be the same for both the payment of the OPS fee and the CHI fee. The difference will be only in the choice of the type of payment and CCC.
Payment document for payment MHI contributions IP
Therefore, an individual entrepreneur can independently generate a receipt for paying fiscal payments without resorting to outside help, since the probability of an error when filling out this document is reduced to zero. It is worth noting that the FTS website provides a system of hints when using this service, so it is very convenient to use it.
Responsibility of individual entrepreneurs for non-payment of contributions
It will be useful to know what to expect for an individual entrepreneur in case of violation of the legislation on the payment of ST, because there have been changes in this area.
It may happen that the individual entrepreneur has transferred a reduced amount of NE or not transferred at all. In this case, the FTS may apply the following types of fines:
- 20% of the amount of the insurance premium that was not transferred to the Federal Tax Service, but only if such a circumstance occurred unintentionally;
- 40% of the amount of the insurance premium that was not paid, but when the individual entrepreneur evaded the obligation intentionally.
Such fines threaten those entrepreneurs whose incorrect calculation of the ST or their non-payment was revealed by the Federal Tax Service during tax audit. Therefore, those individual entrepreneurs who pay contributions, but are late in terms, do not fall under this system punishment.
Information technologies continue to develop, which greatly facilitates the life of all business entities, including individual entrepreneurs. Now it is enough for the owner of the business to go to the site on his own tax office to form the right receipt by CB, and then pay for it. This state of affairs saves time and effort for the individual entrepreneur, since there is no longer a need to manually fill out receipts and make a trip to the bank.
An individual entrepreneur without a current account can pay tax at a bank branch or via the Internet. To pay, you must correctly fill in all the details of the tax payment.
You can generate a receipt in accounting systems or through a free service on the website of the Federal Tax Service.
If at, then it is necessary to pay taxes and contributions from it. Otherwise, the bank may block the IP account.
The recommendations of the Central Bank states that suspicious clients transfer less than 0.5% of turnover to the tax authorities. The bank does not check how you calculate taxes. It is guided by the recommendations of the Central Bank. Therefore, if there is no current account tax payments, then this is a reason for the bank to block the account.
How to make a tax receipt
The website of the Federal Tax Service has a service "Pay taxes" https://service.nalog.ru/ for filling out payment documents for the transfer of taxes. With it, you can generate a receipt for paying tax on the simplified tax system.
How can an individual entrepreneur fill out a receipt for paying tax according to the simplified tax system on the website of the tax
On the video instruction, a sample of filling out a tax receipt for individual entrepreneurs on the USN 6%.
An example of filling out a receipt for paying tax for an individual entrepreneur on the simplified tax system 6%
This is what the service window looks like (click on the image to enlarge the image)
To fill out the receipt, select:
To receive a receipt, select "Cash" and click "Create a payment document".
A tax receipt with your details will open in a new window. For cash payment, print out the receipt and contact the bank branch. Or you can pay according to the specified details in the receipt through your online bank. You can download this payment to Sberbank Online by using the document index number or by scanning a QR code.
Receipt samples
Samples of standard receipts in Sberbank. Some other banks also accept such receipts, but may charge additional fees.
tax
Form N PD-4 sb (tax) is filled out for registration through a branch of the Savings Bank of the Russian Federation of any types of payments to the budget through the Savings Bank of Russia. state duties, passports, traffic police fines, MosEnergoSbyt, housing and communal services (utilities), passports, to court, Russian Post, to the registry office, insurance premiums
Not tax
Form N PD-4 (not tax) is filled out for processing any payments for any services through a branch of Sberbank of the Russian Federation (except for payments to the budget and insurance premiums). For example, to pay for goods or services.
Sample: Form PD-4 Sberbank receipt for payment of goods/services.doc Download free 80 kb sample WORD.
Terms of payment
Documents required for payment of the receipt. Acceptance by the Savings Bank of cash payments, the amount of which exceeds 15,000 rubles, is carried out upon presentation of an identity document: a passport of a citizen of the Russian Federation. If you are not a resident of the Russian Federation, then in addition to the passport of a foreign citizen, you will also need a notice of registration at the place of residence.
Terms of enrollment funds to a bank account - 1-3 days.
Usually payment commissions No (except for the payment of fines).
Payment types
Types of payments by individuals accepted by Sberbank:
- payments credited to the budget (personal income tax, simplified tax system, UTII, etc.) and extra-budgetary funds (pension, medical insurance, social insurance);
- payments for provided housing public Utilities(housing, gas, electricity, water utility);
- payments for other paid services provided (Internet, TV, services, etc.);
- payments for goods (through an online store, a store on order);
- insurance payments (pension, medical insurance, social insurance);
- voluntary contributions (voluntary pension insurance, charity);
- payments in favor of individuals making entrepreneurial activity without formation of a legal entity (IP);
- payments for the purchase of real estate, contributions to the accounts of housing, housing construction, garage and other cooperatives (organizations), except for rent and utility bills;
- payments received from refugees, internally displaced persons and other categories of the population in repayment of long-term interest-free repayable loans;
- contributions accepted from individuals in favor of the Non-State Pension Fund Sberbank;
- other payments (housing and communal services receipt, utility bill, court receipt, Russian Post receipt, registry office receipt, income tax receipt).
rules
Receipt form - notices of Sberbank of the Russian Federation in the form of PD-4 is used to make payments state fees, fines in the traffic police or non-cash payment for goods and services.
Procedure and conditions for implementation structural divisions Sberbank of Russia money transfers (payments) on behalf of individuals without opening bank accounts in foreign currency Russian Federation
Guided Civil Code Russian Federation, federal law about banks and banking”, the Charter of Sberbank of Russia and the General License for the implementation banking operations No. 1481 issued on 03.10.2002 central bank Russian Federation, structural subdivisions of Sberbank of Russia accept payments individual clients in cash in the currency of the Russian Federation for transfer to accounts legal entities in next order and under the following conditions:
1. Acceptance of payments is subject to the presentation by individual clients of payment documents with completed details necessary for transferring payments to their destination. Payment documents are filled out using computer technology or by hand with a pen with paste or black, blue or purple ink.
2. Receipts of payment documents are issued to individual clients as confirmation of payment acceptance.
3. The transfer of payments received from individual clients to legal entities is made within the time limits established by agreements concluded with legal entities or by the legislation of the Russian Federation.
4. Acceptance of payments from clients-physical. persons in favor of legal entities with which contracts for accepting payments are concluded, is carried out in accordance with the terms of the contracts and these terms. In the absence of agreements - in accordance with these terms and conditions with the collection of a fee established by the Collection of Tariffs for Services Provided by Sberbank of Russia on the day the service is provided.
5. Acceptance of payments, if the payment documents do not contain the details necessary for transferring payments to the destination, or if individual clients do not have cash in the amount indicated in the payment documents, is not performed.
6. At the request of individual clients, within three years from the date of receipt of payments, certificates of payments made and the dates of their transfer to legal entities are issued on the basis of payment documents submitted by individual clients. This service is provided to individuals on the terms provided for by the Collection of Tariffs for Services Provided by Sberbank of Russia on the day the service is provided.
The procedure and conditions for the implementation by the structural subdivisions of Sberbank of Russia of transfers of funds (payments) on behalf of individual clients without opening bank accounts in the currency of the Russian Federation are considered accepted by individual clients when they sign payment documents for the transfer of funds.
Rules for specifying information identifying a payment in a payment document (notice) individual(form No. PD (tax)) for the payment of taxes (fees), penalties and fines to the budget system of the Russian Federation
(approved by letter of the Federal Tax Service and Sberbank of the Russian Federation dated February 18, 2005 No. ММ-6-10/143/07-125В)
These rules apply to the payment of tax payments to the budget system of the Russian Federation when tax authorities fill out a payment document (notice) for the payment by individuals of taxes (fees), penalties and fines to the budget system of the Russian Federation.
The specified payment document (notice) of an individual (form No. PD (tax)), containing all the details necessary for transferring funds, can also be used as a basis for the bank to generate a settlement document on behalf of an individual - a client of the bank (account owner), if this stipulated by the bank account agreement.
The payment document of form No. PD (tax) shall indicate:
1. In the "TIN" field of the payer - the value of the taxpayer identification number (TIN) in accordance with the certificate of registration in tax authority.
If the taxpayer - an individual does not have a TIN, zeros ("0") are entered in the "TIN" field of the payer.
2. In the field "Full name of the payer" shall be indicated:
- for individual entrepreneurs - last name, first name, patronymic and in brackets the abbreviated name of the category of individual - individual entrepreneur;
- for private notaries - last name, first name, patronymic and in brackets - notary;
- for lawyers who have established lawyer offices - last name, first name, patronymic and in brackets - lawyer;
- for the heads of peasant (farm) households - last name, first name, patronymic and in parentheses - KFH;
- for other individuals - the surname, name, patronymic of the individual. 3. In the "TIN" field of the recipient - the value of the TIN of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
4. In the "KPP" field of the recipient - the value of the KPP of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
5. In the field "Recipient" - the name of the recipient of the payment (the Federal Treasury body, the body carrying out cash service execution of the budget of the constituent entity of the Russian Federation or municipality) and in brackets the name of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
6. In field 104 - indicator of the budget classification code (BCC) in accordance with the classification of budget revenues of the Russian Federation.
7. In field 105 - the value of the OKATO code of the municipality in accordance with All-Russian classifier objects of administrative-territorial division, on the territory of which funds are mobilized from the payment of tax (duty) to the budget system of the Russian Federation.
8. In field 106 - indicator of the reason for payment, which has 2 characters and can take the following values:
TP - payments of the current year;
ZD - voluntary repayment of debts for expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority;
TR - repayment of debt on a demand for payment of taxes
(fees) from the tax authority;
RS - repayment of deferred debt;
OT - repayment of deferred debt;
AP - repayment of debt under the act of verification;
AR - repayment of debt under the executive document.
9. In field 107 - an indicator of the tax period, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with dots (".").
This indicator is used to indicate the frequency of payment of a tax (fee) or a specific date for the payment of a tax (fee) established by the legislation on taxes and fees - "date. month. year".
The first two characters can have one of the following meanings:
MS - monthly payments;
KV - quarterly payments;
PL - semi-annual payments;
GD - annual payments.
In the 4th and 5th digits of the tax period indicator for monthly payments, the number of the month of the current reporting year is entered, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half year.
Month number can take values from 01 to 12, quarter number - from 01 to 04, half-year number - 01 or 02, annual payment - 00.
In the 3rd and 6th characters of the indicator of the tax period, dots (".") are put down as separating characters.
In 7-10 digits of the indicator of the tax period, the year for which the tax is paid is indicated.
When tax is paid once a year, the 4th and 5th digits of the tax period indicator are filled with zeros. If the legislation on taxes and fees for an annual payment provides for more than one deadline for paying a tax (fee) and specific dates for paying a tax (fee) for each term, then these dates are indicated in the indicator of the tax period.
10. In field 110 - payment type indicator, which has two characters and can take the following values:
"NS" - payment of a tax or fee;
"PL" - payment of payment;
"GP" - payment of duty;
"VZ" - payment of contributions;
"AB" - advance payment or prepayment;
"PE" - payment of a penalty;
"PC" - payment of interest;
"SA" - tax sanctions established by the Tax Code of the Russian Federation;
"ASH" - administrative fines;
"ISH" - other fines established by the relevant legislative or other regulatory acts.
A separate document is issued for each type of payment.
11. In the "Status" field (101) - one of the following values:
02 - tax agent;
03 - collector of taxes and fees;
09 - taxpayer (payer of fees) - individual entrepreneur;
10 - taxpayer (payer of fees) private notary;
11 - a taxpayer (payer of fees) a lawyer who has established a lawyer's office;
12 - taxpayer (payer of fees) head of a peasant (farm) economy;
13 - taxpayer (payer of fees) - another natural person;
14 - taxpayers - individuals making payments to individuals (payment of a single social tax(clause 1 clause 1 article 235 of the Tax Code of the Russian Federation) and insurance premiums for compulsory pension insurance).
12. The "Document index" field has 15 characters and is an attribute to ensure the identification of the payer - an individual and is formed as follows: the first 4 characters - the code of the tax authority, 5-6 characters - the current year, the next 6 characters - the form number No. PD ( tax) in the tax authority in the current year and the last digit is the control number.
Our individual entrepreneur Apollon Buevoy decided to pay insurance premiums himself, without asking an accountant for help. I went to the website of the Federal Tax Service, began to fill out receipts and got confused in the CBC. We decided to help him and other individual entrepreneurs and compiled step-by-step instructions for filling out payment documents.
You can fill out payment orders and receipts through the "Pay taxes" service on the website of the Federal Tax Service.
Select the document you want to complete. Payment order is intended for payment from your current account, but we fill out a receipt for payment through the bank's cash desk or terminal. However, it will also be possible to pay for it using the State Services portal or online banking from a bank card.
After selecting the desired group, we are looking for the necessary contributions to fill in the name and type of payment. If we fill out a document for pension contributions, then select the following lines in the drop-down menu.
If we need to fill out a receipt for the payment of contributions to the MHIF, then we select the following lines:
Fill in the rest of the details of the payment document. Please note that IP on contributions does not have such periods as a month or a quarter, so you can set taxable period year. Although whatever you set, it will not be a mistake, the main thing is to correctly indicate the year.
Then we indicate the full name and TIN.
And we proceed to payment. Here you can choose a payment method.
If you choose cashless payment, you will be offered a payment method.
If you choose cash, receipts will be generated.
Now you can go to the bank and pay receipts 1 .
_______________________________
1 In the bar code of receipts, a part was specially removed so that someone would not accidentally print them out and pay.
Important . This instruction is relevant only for payments for 2017 in deadlines, and not for registration of overdue payments, payment of arrears and penalties.
Update:
1. Please note that if you have an individual entrepreneur account in a bank, it is strongly recommended to pay taxes (and contributions) only from it. The fact is that banks, starting from July 2017, control this moment. And if you have a bank account for an individual entrepreneur, then be sure to pay all taxes and fees only from the individual entrepreneur account, and not in cash
2. I found that the formation service for paying taxes and contributions on the website of the Federal Tax Service has been updated, and decided to update the article accordingly.
By and large, only the interface has changed, but the essence of the service remains the same: carefully enter your details, indicate the required CCC and pay.
Good afternoon, dear IP!
Suppose that an individual entrepreneur wants to pay an advance on the simplified tax system of 6% for any quarter in cash, through SberBank. Where can I get a receipt?
Of course, if you use the program accounting(for example, “1C”), then this is done by pressing two or three buttons.
What if there is no such program? Then you can use the official service for generating such receipts from the Tax Service RF (FTS).
How to generate a receipt for advance payment under the simplified tax system?
And select the service for generating receipts for individual entrepreneurs:
And we get to the following screen:
Here you need to specify the four-digit code of your tax. It is clear that not all IPs know him ...
If you do not know the code of your tax office, you can immediately click on the "Next" button and the system will automatically substitute it for your address.
Of course in question about the address indicated in the IP documents. That is, this is the address of your registration on the passport.
Consider an example of filling out a receipt using the example of Moscow. Here you need to indicate that the individual entrepreneur lives in the capital, indicate the street, and click on the "Next" button
As you can see, the system determined the IFTS and OKTMO code at your address.
- If we pay in cash through Sberbank, then in the drop-down list, select " Payment document", and click on the "Next" button.
- If you pay from an IP account in a bank, then select "Payment order"
Since we are paying an advance on the simplified tax system, we select "Payment of tax, fee ..."
And again click on the "Next" button.
Here you will have to specify the so-called CBC. In short, this code indicates that a payment is made under the simplified tax system 6%. We need to write this code: 18210501011011000110
- We indicate that the payment is made by IP (code 09)
- Establishment of TP (payments of the current year)
- CV (quarterly payments)
- We indicate the quarter you need and the year 2017. In our example, the payment is made for the first quarter of 2017.
Let, in our example, an individual entrepreneur must pay an advance on the simplified tax system in the amount of 1,500 rubles for the first quarter of 2017.
Naturally, you indicate your advance payment number under the simplified tax system and the quarter of 2016 you need. Please note that an individual entrepreneur can pay taxes in this way ONLY on his own individual entrepreneur. This is written in red letters in the picture below!
Choose a payment method.
If you choose the cash method of paying the tax, a receipt for Sberbank will be generated. Once again, we carefully check everything and click on the “Generate payment document” button.