How does a freelancer-IP accept payment and pay taxes with insurance premiums?

Question

Individual entrepreneur

Hello!
Interested in how to accept payment from individuals and legal entities for the provision of services and how to make deductions to the tax and funds (pension, medical).
I really want to hear how to do this specifically in practice from people who work freelance as an individual entrepreneur.

Answer 1

if the income is from 600,000 per year, then it makes sense to register the SP at 6%.
if you have less income, you will bear more expenses for individual entrepreneurs (fixed contributions + bank + reporting + cash desk) - it’s easier to pay once a year to file a declaration as an individual and pay 13% personal income tax. If you are in Moscow, the Moscow region, the Kaluga region and Tatarstan - wait from 2019 for the adoption of the law on the self-employed there will be a tax of 4% -6% without a declaration (everything is much easier
)
RUB
32,385 fixed contributions for individual entrepreneurs for 2018 (pay regardless of income)
1% in the Pension Fund of the Russian Federation from annual income over 300,000 = 3,000 rubles
usn 6% = 36,000
If you have no employees and you pay contributions quarterlyYou can deduct the cost of contributions from the STS tax.
36,000 - 3,000 -32,385 = 615 rubles tax under the simplified tax system
TOTAL no more than 6% for taxes, If income is less than 600 thousand per year, then the percentage will be higher (as contributions are paid regardless of income)
if your activity would fall under the patent taxation system (for example, programming)
it was possible to pay a fixed tax + a fixed amount of contributions, regardless of income
tax calculation https://patent.nalog.ru/
Sberbank tariff easy start
https://www.sberbank.ru/ru/s_m_business/bankingser. ..
free of charge and without a subscriber with the withdrawal of up to 150,000 to a card per month
https://www.sberbank.ru/ru/s_m_business/bankingser...
free bookkeeping
other banks have initial tariffs or a subscriber from 500 rubles / month or 1% of income,
the Declaration is submitted once a year
by yourself free of charge (by mail or come and IFTS) or online - 1650 ₽ / year for an EDS and sending online
If you work with individuals you definitely need a cash desk (regardless of the method of payment), if legal entities pay only by bank transfer, then you don’t need a
fiscal accumulator for 3 years = 10,000 rubles (you can find it from local suppliers)
https://e-ofd.ru/ 3 years = 2000 rubles
cash desk from 8000 rubles (for example, Atol 91F and 92F you can find from local suppliers)
Or rent a cash desk in the data center (relevant for websites)
https://e-ofd.ru for 1500 rubles per month, you need to buy FN for 10500 rub for 3 years
https://pay54.ru for 2000 rubles per month, without buying FN, but if you disconnect before a year, you will be asked to pay for FN

Answer 2

Use the Kontur.Elba service, where all taxes are considered automatic and a reminder of payment hangs. It costs 3 kopecks, and the first year is free (at least for me). The tariff includes an electronic signature certificate, so that tax returns are submitted by pressing one button.
And if the account is opened in Tinkoff, then all bank documents are immediately uploaded to Elba, both incoming and outgoing.
On September 28, the service reminded me that if I pay insurance premiums by September 30, then at the expense of them I can reduce the USN tax.