USN: payment procedure

Jan, 25 2024

Russian legislation offers two options for a simplified taxation system (STS) – 6 and 15 percent.

USN is very convenient and beneficial for business:

  • no need to pay VAT and income tax.
  • accounting is reduced to a minimum.
  • reporting once a year.
    In this article, we will take a closer look at the pros and cons of both types of taxation.

In this article, we will take a closer look at the pros and cons of both types of taxation.

USN 15 percent

The official name provided for in the law is as follows: USN Income – Expenses.
A business pays taxes quarterly, according to the following scheme: income minus expenses, then the amount received is multiplied by the tax rate.
The tax rate varies by region of the Russian Federation, in Moscow and the region it is 15 percent.
For clarity, here is an example of calculating the tax:
Income of 100 rubles – expense of 60 rubles, divide the balance of 40 rubles by 100 and multiply by 15, we get 6 rubles of tax for payment (100-60 \u003d 40/100 * 15 \u003d 6).

USN 6 percent
In this case, everything is simpler: entrepreneurs deduct 6 percent of the funds received on the account.
In this case, the cost is not taken into account.

Deadlines for paying taxes
In this sense, the simplified tax system does not differ from the general taxation system: it is paid in the year following the reporting period: for companies – until March 31; IP – until April 28.

What other costs are provided by law?

Companies without employees do not pay additional contributions.
Individual entrepreneurs must pay mandatory contributions to the SFR of the Russian Federation, about 50,000 rubles annually

Author of the article
USN: payment procedure
Valentina Khlavich
Managing Partner
0 0 votes
Рейтинг статьи
0 комментариев
Inline Feedbacks
View all comments
Send Request
By clicking on the button "Submit", you give your consent to the processing of your personal data and agree to the privacy policy.