The Federal Tax Service informs

The Federal Tax Service informs

The Professional Income Tax (NAP) was introduced by Federal Law No. 422-FZ dated 11/27/2018 (the latest version was dated 12/28/2022). It has been used on the territory of St. Petersburg since 01.01.2020.

By whom it is used: By individuals and individual entrepreneurs.

Tax period: one month.

How to become a tax payer: register in the mobile application "My tax", or in the service "Personal account for professional income tax payers". In the first case, you will need a passport, or a login and password from the Personal Account of an individual taxpayer. The second one contains the login and password from the Personal Account of the taxpayer–an individual. You can also register through a credit institution, and, in addition, through the Public Services portal.

How the NPA is calculated: the amount of cash receipts from the provision of services (performance of works) for the period x the tax rate is a tax deduction.

Tax rate: 4% for the provision of services (works) to individuals. persons
6 % in the provision of services (work) to individual entrepreneurs and organizations.

Tax deduction: maximum 10,000 rubles for the entire period of application of the NPD.

How the tax deduction is calculated:

• cumulative total;
• the mathematical formula:
• the amount of money received from the provision of services (work) for a month x 1% - for income from the provision of services (work) to individuals;
• the amount of money received from the provision of services (work) for the month x 2% - for income from the provision of services (work) Sole proprietors or organizations.

Due date: no later than the 28th day of the month following the expired tax period

Submission of tax reports:

• It is not provided.
• Availability of employees:
• It is not provided.
• Submission of a notification of the calculated tax amounts:
• Not required.

When applying the NAP, individual entrepreneurs are exempt from paying insurance premiums in a fixed amount for compulsory pension and compulsory medical insurance, VAT, personal income tax.

The following persons are not entitled to apply the NPD (paragraph 2 of Article 4 of Federal Law No. 422-FZ of 11/27/2018):

1. persons engaged in the sale of excisable goods and goods subject to mandatory labeling by means of identification in accordance with the legislation of the Russian Federation;
2. persons engaged in the resale of goods and property rights;
3. persons engaged in the extraction and (or) sale of minerals;
4. persons who have employees with whom they have an employment relationship;
5. persons conducting business activities in the interests of another person on the basis of assignment agreements, commission agreements or agency agreements, unless otherwise provided for in paragraph 6;
6. the deliverers of the goods, if they do not punch the cash receipt for the KKM registered to the seller during delivery;
7. persons applying other special tax regimes (USN, USN, patent taxation system) or conducting entrepreneurial activities, the income from which is taxed on personal income, with the exception of cases provided for in part 4 of Article 15 of this Federal Law (we will focus on it below);
8. taxpayers whose income, taken into account when determining the tax base, exceeded in the current calendar year
   2.4 million rubles.

The following income is not subject to taxation:

1. received within the framework of an employment relationship;
2. from the sale of real estate, vehicles;
3. from the transfer of property rights to immovable property (with the exception of renting (hiring) residential premises);
4. state and municipal employees, with the exception of income from renting (hiring) residential premises;
5. from the sale of property used by taxpayers for personal, household and (or) other similar needs;
6. from the sale of shares in the authorized (pooled) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;
7. from conducting activities within the framework of a simple partnership agreement (joint venture agreement) or a trust management agreement;
8. from the provision (performance) of services (works) by individuals under civil law contracts, provided that the customers of the services (works) the employers of these individuals or persons who were their employers less than two years ago are acting;
9. from assignment (assignment) of the rights of claims;
10. in kind;
11. from the arbitration department, from the activities of a mediator, evaluation activities, activities of a notary engaged in private practice, advocacy.