How an individual entrepreneur switches to the NPF

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Another option is possible: when a person already works as an individual entrepreneur, but wants to change the tax format and switch to the NPF. How to act then?

Install the My Tax application. Register as a taxpayer of the professional income tax.
Check the personal account of the individual entrepreneur on argentina telegram number database the tax website. It should reflect the tax system of the NPF.
Next, you need to notify the Federal Tax Service about the refusal of the current form of taxation. This must be done within 30 days after registration.
The Federal Tax Service recommends using forms 26.2-8 when refusing the simplified tax system and 26.2-7 when refusing the unified agricultural tax. Individual entrepreneurs on the general tax system do not submit a notice of refusal.
After this, you need to close all debts. Submit a declaration on the simplified tax system or agricultural tax, pay insurance premiums and additional contributions from income over 300 thousand rubles.
Under the general taxation system, it is necessary to pay personal income tax and VAT and submit declarations on them.
On the topic: Working with the self-employed: what are the risks and how to avoid them



How to combine to avoid tax claims
How can you combine individual entrepreneurship and self-employment to avoid tax claims?


Refuse other special regimes
In order to work on the NPF, you need to stop using (or not start using) other special tax regimes: the simplified taxation system (STS) or its varieties - the automated simplified taxation system (ASTS), the single agricultural tax (SAT), the patent (PSN).


Keep track of income
Annual income should not exceed 2.4 million rubles. It is important that this income cannot be from the sale of excisable, marked and purchased goods - only products of own production (goods and services).


Don't count on the "income minus expenses" option
Using the NPF regime assumes that expenses cannot be deducted from income. That is, working as under the simplified tax system "income minus expenses" will not work.


Keep separate records of income and expenses
This type of accounting assumes that income and corresponding expenses are distributed according to certain criteria. These may be types of activities, orders or contracts. Separate accounting will help to determine and prove the validity of income and expenses for the tax authorities.