What tax system can IP use: USN, ESKHN, patent, OSNO

Today we are with you to find out whichThe tax system can be applied by IP. Moreover, it is best to understand what kind of development is most suitable for entrepreneurs to conduct their own business. In general, the business issue is closely related to taxes. Depending on your activity, this or that layout will be beneficial. But in practice it turns out that one of the systems is used more often. Why? Which one? About all this further. Do not think that it is so easy to decide the choice. And the transition from one system to another, in the same way as the registration of an individual as an entrepreneur, requires certain conditions and manipulations. They also need to find out about them. Maybe you can not choose some taxation system for yourself!

what tax system can I apply

Difficult choice

In general, the issue of taxes in Russia is extremely thin. He plays a huge role for any activity. And if you decide to start your own business, you need to think carefully about what kind of tax system the IP can use. There is a wide range of options available. Before you deal with the design of business, you should determine specifically with the issue of taxes. You can and after, but if you worry about this in advance, then you will be spared most of the problems in the future.

By the way, from year to year in Russia for system IPtaxation is subject to change, and is supplemented by some special options. So, for example, more recently patents have been introduced. This is a new system, which is already in great demand in some situations. More on it a little later. In any case, know - the choice of the system of paying taxes remains for you. It is not so simple as it seems. Weigh all the pros and cons of each system, only then submit documents for the PI (registration).


As already mentioned, the options for the development of eventslots of. Do you think what kind of tax system can IP use? To be honest, this is a difficult question. If you do not go into details and subtleties of the question, then you can answer simply and without problems - any.

In other words, an individual entrepreneurhas the full right to freedom of choice of the taxation system at the opening of the firm. Either at any time after the relevant documents are issued. There are restrictions, but they are not so significant in practice. Especially when you consider that now many entrepreneurs are registered as entrepreneurs.

documents for ip

So what tax system can IP use? Recently, the list of possible options has increased. And now in Russia you can choose one of the following systems:

  • general (OCO);
  • simplified (USN, "simplified");
  • patent;
  • a single tax on imputed income (UTII, "vmenenka");
  • a single agricultural tax (called ESKH).

As already mentioned, each layout hastheir advantages and disadvantages. Some options are used in practice most often. But on what it is possible to stop? What features have listed types of taxation systems for IP? In which cases it is better to open your business on this or that scheme? What is required for this?

Common system

Let's start with the most obvious and widespreadvariant of development of events. The thing is that the general taxation system for an individual entrepreneur is the main direction that meets in practice. As a rule, if you do not specify any particular system when starting a business, then you "by default" will carry out all calculations with the state according to the OSHO. In principle, the option is not bad for most activities. Do not need to delve into the subtleties of design, and also in the direction of your work. The general system, in fact, has no limitations. That is, any entrepreneur is able to open his own business and it is through this scheme that he works all the time.

What are the pros and cons here? If you are pondering what kind of taxation system the PI can use, and then decided to take on a common one, many factors need to be addressed. Among the advantages is the absence of a headache in collecting the necessary documents when opening a business, and there are no restrictions on the type of activity. This pleases many.

Taxes are also allocated here. Usually for individual entrepreneurs it is not set too much, and fixed - 13% of income. For organizations, the "bar" is set at 20% of your earnings.

VAT for us

Disadvantages of OSHO

Not everyone benefits from this option. If you have property, then taxes for it will also have to be paid. Yes, and there is a so-called VAT - a payment that you must make from the sold goods and services. At the moment, the "bar" is set at 18%. That is, costs for FLEG are more than enough. Sometimes even loss, not profit.

In addition, for reporting, you must constantly maintaina special accounting book. Individual entrepreneurs, who work on the basis of an OST and do not present the relevant document on time, will have huge problems. So, to take into account this feature is also necessary, if you decided to find out what taxation system the IP can use, and also what option will be beneficial to you.

By the way, VAT is usually the deciding factor. Usually, it is used for retail and wholesale trade, in other cases one should look at special forms of taxation. They will do you more good. Remember - if you do not specify any special mode for registration, then "by default" you will have an OSD.


The next rather advantageous option isapplication of so-called "tiny". In practice, recently it is rare, but it does. This is a special taxation for IP. The types of activities that can be conducted under this scheme are prescribed in the Tax Code of the Russian Federation. Hence, this kind of calculation is not available to everyone. Thus, every year you should be interested in what kind of activity involves the opening of an IP with UTII.

The advantages of this option are visible to the nakedlook. "Vimenka" directly depends on your business and its components. The maximum percentage of profits is set at 15%. Here a lot depends on the scale of your business. Not suitable for individual entrepreneurs who "hold" a huge business.

In 2016, the conditions were adopted, according towhich can be regulated by the UTII at the regional level. So, some activity requires only 7,5% of profit, and some almost 2 times more - 15%.

taxation for types of activities

Disadvantages and limitations

True, there are some negative pointsin the UTII. As already mentioned, the ability to work under this scheme is not at all. This means that you will have to constantly look for your activity to be included in the corresponding list in the Tax Code. And just in case, hold a "spare option" of action.

In addition, if you are doing business in shares, then "vmenenka" can not be used if you have less than 25% of the "case." It is these restrictions that are in effect at the moment.

What tax system can IP use? UTII is not suitable for those who are opening a major business. Businesses with more than 100 employees are not eligible for this option. Otherwise, you can try to work with this system.

By the way, a small plus that was forgotten -You can not use the cash register for calculations. But I still have to keep some kind of reporting. The taxpayer here has the right to choose the option himself. Usually they just store the payments and checks, sometimes they keep a ledger.


Recently, patent taxation has been introducedfor IP. It was it that attracted many citizens to start their own business. Just do not think that this option is ideal. He, like all other layouts, has its pros and cons.

For example, among the main advantages is thefull exemption from tax payments. It is enough to buy a patent - and you can work in a certain sphere without any monetary penalties. All that is required in this scenario is the maintenance of a special accounting book, which you will need in the future.

That is, patents are an actual purchasebusiness of this or that direction for a certain period. Very good this system for beginners - the minimum period of validity of the document is 1 month. You can try yourself in a particular case, and then extend the patent or do not conduct any more business. From cash machines entrepreneurs in this situation are released. Work on the principle of "bought and forgotten."

types of taxation systems for un

Not for all

However, the disadvantages of this approach, tooenough. First, it should immediately be noted that restrictions are imposed on activities. This means that not everyone has the right to buy patents and work on them. Exact lists are prescribed in the Tax Code, and sometimes in some regions there are limitations. They need to be known from year to year in the tax authorities.

Patents of an organization with more than 15 people can not also be used. And while your income per year should not exceed 60 million. Otherwise, the patent will simply not be valid.

Another drawback is the cost of the document. It is established in each region with respect to specific types of activities separately. This is good, and not very good. But most often this feature is not said in the best light.


The next option, which can be - is ECCN. This tax is not very common among entrepreneurs. So, it is not worth much to focus on it. The thing is that this option is chosen only when it comes to the production and sale of agricultural products.

In this case, you will have to pay the difference in the form"income-expenses." More precisely, 6% of the amount received. In principle, given the narrow focus of the system, it can be applied. Especially if it matches your activities.

But keep in mind - you can not use this datathe right if the number of the organization (the number of subordinates) will exceed 300 people. In this scenario, ECN does not take place. So, in practice, this option is practically not considered.


OSSO and USN are two types of taxation,which are most often found in real life. If we have already dealt with the common system, then there is still no simplified one. In fact, it is this kind of distribution that is in great demand at the moment for entrepreneurs.

patent taxation for ip

Why? The thing is that it's very easy and simple to work on "simplified" system. You are exempt from cash accounting, but generally fix somehow your income should. Usually enough account book. At the same time, such entrepreneurs must pay only one tax - for their income. Reporting is annual, payment is usually made by April 30.

The VAT for STS is not charged. This is a huge advantage that pleases many. In addition, the amount of the usual tax is fixed. It is currently set at 6% or 15%. That is, in fact, once a year with the "simplified" you should give only 6-15% of your profits. And, of course, make all fixed payments to the Pension Fund (no one is released from them). So, this arrangement pleases many. As mentioned, there is no VAT for the simplified tax system. And all the other "expenses" too.

Of the shortcomings can be identified only the limitationson the activities and features of the system with high profits. Not everyone has the right to use USN - you can find out the exact list in your region. Also pay attention - if you have a profit in the year of more than 300 thousand rubles, then as a tax, you will have to pay 1% of the earned amount. Insignificant drawback, if you take into account all the advantages that "simplified" gives. Taxation IP (USN), when a person is engaged in private business is the best choice!

How to draw up

Well, the last thing you need to know now isrules for registration of an individual as an entrepreneur. And what is needed to use special taxation regimes. It has already been said that in some cases nothing will be required from you. In order to open an IP, present to the tax service:

  • INN;
  • passport (with copies);
  • application for the opening of the FE;
  • application of the established model for the use of a special taxation system (2 copies);
  • receipt for payment of state duty (800 rubles for 2016).


In principle, that's all. The documents for the IP are ready, you can file them and receive a certificate of registration. However, note that if you did not specify any special taxation system, the general tax will be chosen. "Simplified" must be selected within 30 days from the date of registration (in order to apply this system in the current year) or by December 31 it is necessary to apply for use in the next year. UTII is issued within 5 days after the commencement of your activities, the same rule applies to other systems. There is nothing difficult in this. It is better to immediately choose the reporting option before the state.

Now it is clear what kind of taxation systemcan use IP. In general, if you work alone (or a small group), and you are not interested in paying VAT, it is advisable to choose USN. This is the best option, which relieves the taxpayer of unnecessary problems and paper red tape.

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