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The Professional Income Tax (NAP) is a special regime for the self—employed. Within its framework, it is possible to provide services and sell some goods, paying the state 4% of transactions with individuals and 6% with legal entities.
You can switch to this tax regime if there are no employees, and the amount of income does not exceed 2.4 million rubles per year. But not all activities are suitable to become self-employed. We are figuring out what you can earn and pay the NAP .
According to the general rules, everything that is not prohibited is allowed. NAP payers are not allowed Federal Law No. 422‑FZ of November 27, 2018 "Tax on professional income" do the following.
One of the simplest ways to earn money is to buy something cheaper and sell it more expensive. But the NAP cannot be paid at the same time, you will have to choose a different tax regime.
Important: this rule does not apply to the sale of property that you have used for personal purposes. If you are self‑employed, you will not lose this status if you decide to get rid of something unnecessary. For example, you bought yourself a new phone, and you sell the old one on the free ads website. This transaction does not need to be carried out as an operation on behalf of the self-employed. And in most cases, you can not pay the tax on the sale of used items at all (we have detailed material about this).
List of excisable goods The Tax Code of the Russian Federation, Article 181 "Excisable goods" is fixed in the Tax Code, and it is quite long. It includes products that can potentially harm the environment and/or human health. Therefore, in order to work in this area, you need to register a legal entity, get licenses. The self-employed are not allowed in it.
Mandatory marking implies the application of special codes on the packaging of the goods. They can be used to read information about the manufacturer and track the movement of the product. List of labeled products Decree of the Government of the Russian Federation dated April 28, 2018 No. 792‑r "On approval of the list of individual goods subject to mandatory labeling by means of identification" is updated periodically. So it's better to study it carefully if you intend to register as self-employed. (But we'll come back to this question later, so keep reading.)
To do this, it is not enough to register in the "My Tax" application.
It is important to understand the nuances here. In general, it is possible to be a self-employed deliveryman. Not allowed Letter of the Federal Tax Service No. SD‑4‑3/8974@ dated June 25, 2021 "On the involvement by Organizations of individuals registered as NAP Payers to provide delivery services on Behalf of such organizations" accept payments on your own behalf in order to then transfer money to the sender. If the buyer pays online, and the deliverer just brings the goods, there are no problems. If the courier accepts payments, but uses the seller's cash register, too.
It is impossible to conduct business activities in the interests of another person on the basis of contracts of assignment, commission or agency agreements. In fact, mediation is prohibited. You cannot help to purchase or sell goods, conclude contracts on behalf of someone else, and so on. For example, a self-employed person cannot organize a marketplace.
As we have already found out, the self-employed can only sell goods of their own production. Let's say, if you sew to order or make furniture, it is allowed to choose a NAP. Unless the product is subject to labeling, and this rule is important. For example, table and bed linen must be marked. So if you decide to buy a roll of linen and sew towels from it for sale, self-employment will not work.
At the same time, a product of its own production is considered not only a product made from scratch, but also one for which materials had to be bought. Even if you took something entirely made by someone else, but significantly improved it, it still falls into the permitted category. For example, you can paint a ready-made denim jacket or buy flowers and assemble a bouquet of them Letter of the Department of Tax and Customs Policy of the Ministry of Finance of the Russian Federation dated March 2, 2020 No. 03-11-11/15055 "On the application of professional income tax by individuals who carry out activities to create floral arrangements and bouquets of flowers" — such options are allowed for the self-employed.
You can pay a tax on professional income if we are talking about renting out a house, apartment, room — any living space Federal Law No. 422‑FZ of November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income"" . Otherwise, you will need to deduct personal income tax at 13% or register as an individual entrepreneur.
