The topic of taxes for freelancers has taken off lately. Not that panic started, and all freelancers suddenly decided to pay taxes for no reason at all, but nevertheless, sooner or later, this issue should still arise.
Instructions
Step 1
To start paying taxes, a freelancer must decide how he wants to be registered with the tax authorities. You can register as an individual entrepreneur (IE), or as a limited liability company (LLC). If you do not have assistants and you work yourself, then it is better to register as an individual entrepreneur.
Step 2
It should be borne in mind that as an individual entrepreneur you will be responsible for the obligations with all your property. If you have an apartment, a car, a summer residence, etc., then in case of default, you will have to say goodbye to some of this. As for the LLC, here you risk only your authorized capital, that is, ten thousand rubles.
Step 3
After registering an individual entrepreneur or LLC, you will need to choose a taxation system. Today, there are two systems: general (OSNO) and simplified taxation system (simplified taxation system). If the majority of your clients or employers are individuals without special legal education, and the amounts they pay you are large enough, then the simplified taxation system is best suited.
Step 4
Payment of taxes under the simplified taxation system is carried out in two ways. The first way is six percent is deducted from your total income. The second way is when fifteen percent of the tax is deducted from your income, which can then be lowered at the expense of your expenses in the company. If you do not use the services of other freelancers or other persons to complete your work, then OSNO will be the most optimal option.
Step 5
Enter into an agreement for the provision of services and the performance of certain works. This will be followed by the acceptance of work, for which you need to draw up an acceptance certificate. Each document must be in duplicate so that one remains with you and the other with the customer. After the act, issue an invoice.
Step 6
You can pay taxes online, for this you must have a client bank and an electronic key in your name. You can also make a payment order and take it to the bank employees so that they can process it. Remember, taxes must be paid every quarter.
