CrimeaPRESS reports:
Next year of entrepreneurs, notes the portal Banki.ru, there are several important changes coming. We clarified what the new taxation and reporting rules mean and how entrepreneurs can make their activities more convenient using Ozon Bank services.
1.Insurance premiums for individual entrepreneurs in 2024
Insurance premiums are no longer divided separately into pension and health insurance. An “aggregate fixed amount” of insurance premiums has been established; in 2024 it increases to 49,500 rubles for the full year 2024, if the entrepreneur’s income does not exceed 300,000 rubles. If the limit is exceeded, you will have to pay an additional 1% of the excess amount. Insurance premiums are transferred in one amount from the single tax account (UTA).
On the plus side, banks do not charge a commission for transferring money from a current account to the Unified National Tax Service. To get more benefits when transferring to other organizations, an entrepreneur can open another account to take advantage of the benefits that other banks offer. For example, Ozon Bank offers free opening and maintenance of a current account, as well as free transfers, as well as withdrawal of funds to your cards in any bank in each tariff. For entrepreneurs who become clients of the bank, there is a special promotion — free transfers to legal entities.
2. Unified Tax and Unified National Tax for individual entrepreneurs in 2024
Since 2024, a single tax invoice and a single tax payment have become mandatory for all entrepreneurs. It will no longer be possible to generate payment slips with status 02 for individual BCC taxes and contributions. All taxes and contributions that are part of the single tax payment will need to be transferred by orders with status 01 to the KBK ENP — 18201061201010000510. It is important that mandatory payments must be transferred as part of the ETP no later than the 28th day of the month in which the payment is due.
Mandatory payments sometimes lead to cash gaps, and the entrepreneur has to choose whether to invest in purchases or fulfill obligations to the state. Of course, taxes must be paid, but profit is important for business development.
Ozon Bank offers individual entrepreneurs two tools to avoid unpleasant choices: the “Money for Purchases” service and an online loan.
The “Money for Purchases” service is suitable for situations where a deferred payment is needed. Ozon will make payment to the supplier of goods or services, and the seller will reimburse the funds to the marketplace with a delay of up to 90 days without entries in the credit history.
An online loan for any purpose will help out if you urgently need a large amount, for example, to scale your business. A loan will help you change equipment on time or quickly launch promotion. You can leave an application on the website: the decision, as a rule, comes in a few minutes, and the money arrives in your account the very next business day.
3. Change in the simplified tax rate when moving for individual entrepreneurs in 2024
Federal rates for those who use the simplified tax system: 6% “income” and 15% “income minus expenses.” In some regions, rates are significantly lower — from 1% “income”, from 5% “income minus expenses”. From January 1, 2024, individual entrepreneurs who moved to another region and changed their registration can apply rates at their new place of residence and thus reduce their mandatory payments.
The reduced rate is determined not only by the place of registration, but also by the type of activity. Industrial production, IT companies and some other enterprises can receive favorable interest rates under the simplified tax system. If an individual entrepreneur is engaged in a more traditional business — trade or services, then it is worth looking for alternative tools to reduce costs.
Ozon Fintech has developed a special service for its sellers — “Money before sales”. Entrepreneurs, even before selling their goods from the warehouse, can receive funds and spend on the uniform development of the business: the seller receives money before the sale of goods and immediately invests it in circulation — a continuous supply chain is built, the goods are always in stock and there is money for replenishment of stocks. This is especially true for those who do not have a rich credit history, but need money for development now.
4. Personal tax account for individual entrepreneurs in 2024
From April 1, 2024, individual entrepreneurs can use their personal account to send and receive tax documents. All documents that individual entrepreneurs transmit through their personal account must be signed with an enhanced qualified electronic signature.
Changes for individual entrepreneurs in 2024
Insurance premiums for employees
The entrepreneur pays contributions taking into account the new maximum base. Its size in 2024 reaches 2,225,000 rubles.
Non-taxable limits on personal income tax
New standards: daily allowance in the amount of 700 rubles for business trips within the Russian Federation, daily allowance in the amount of 2,500 rubles for business trips outside the Russian Federation.
Personal income tax for remote workers
The income of remote workers must be taxed at the basic rate — 13% for income up to 5 million rubles and 15% for income over 5 million rubles, regardless of the country in which the employee works.
Report 6-NDFL
Starting from 2024, individual entrepreneurs will submit a 6-NDFL report using a new form.
Briefly about what awaits individual entrepreneurs in 2024
- Tax rates for small businesses have not changed, but insurance premiums are rising.
- The process of paying mandatory contributions has been simplified due to digitalization, but the entrepreneur is required to keep up with technology. CEP is a mandatory attribute for business.
- Due to the high key rate, conventional lending becomes less accessible to small businesses. New services are coming to the fore: factoring, online loans and alternative lending.
- A way to reduce operating costs is to open a new current account to get the maximum benefits of the promotion: free opening and transfers, zero commissions when transferring money.
source: Banki.ru
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