Who can be self-employed in 2019

The content of the article

• Territory of doing business
• Citizenship
• Professional activity
• Limitations
• Individual entrepreneurs on the NAP

Since 2019, any citizen of Russia has the opportunity to become a self-employed person. This means that he will work alone, without hired employees. A person turns his skills into income: he can produce products, perform work. The main feature is the receipt of payment directly from the customer without concluding an employment contract. These citizens do not need to issue individual entrepreneurship (IP), but a number of requirements and nuances should be taken into account.

Territory of doing business

Starting January 1, 2019, a new tax regime for 10 years was introduced in 3 regions of the country. These include Moscow, Kaluga and Moscow regions, Tatarstan.

At the end of 2018, the Government of the Russian Federation approved rates that are valid in these territories and cannot be changed.

According to the Federal Law of November 27, 2018 No. 422-ФЗ they comprise:

• an individual acts as a payer – 4%;
• a self-employed citizen receives material compensation from an entrepreneur or legal entity – 6%.

Citizenship

According to the law, self-employment in 2019 is available to Russians, citizens of the countries of the Eurasian Economic Union (EAEU). The second is necessary to have a temporary residence permit, residence permit, permission to work on the territory of Russia. Residents of other states will not be able to switch to the payment of NAPs (professional income tax).

Professional activity

There is no specific list of permitted occupations. It is only necessary that the citizen meets the requirements for a self-employed person.

Limitations

List of prohibited activities:

• sale of excisable goods;
• sale of goods manufactured by other persons, as well as property rights;
• mining, their implementation.

Those who have subordinates who have employees and who receive payment under agency or commission agreements cannot receive the status of a payer of NAPs. It is required to provide the service exclusively personally by the citizen and to sell the goods made by himself.

Individual entrepreneurs on the NAP

It is impossible to combine different tax regimes. If a citizen is registered with the Inspectorate of the Federal Tax Service (IFTS) as an entrepreneur, then he will be able to maintain his status. You do not have to close the IP for this. You just need to start applying the new tax system – the NAP.

This means that if an entrepreneur works alone, then he can use the right to become self-employed. Such a regime would be more beneficial since it abolishes all taxes levied on the income of individual entrepreneurs. To sell their products through IP, while additionally earning other activities as self-employed, the law prohibits.

To transfer to the NAP, an entrepreneur must submit an application to the tax office no later than a month after registration as a self-employed. If you do not meet the deadlines, IFTS cancels self-employment.