To officially conduct business (and the provision of services by digital specialists also falls under this concept), you must register. FLP is one of the options.
Lawyer, consultant to the law firm Bargen Tatiana Petrenko told readers of the Genius Marketing blog, why register FLP and how to do it right.
Why register FLP
1. To officially conduct business
When a person provides services to someone and receives money, it is an individual's income. By law, such income is taxed at 18%.
If a person operates without FLP, he faces administrative and financial penalties. The tax can collect 18% of unpaid personal income tax (individual income tax) + 10-25% from the amount of tax.
At repeated infringements within 1095 days the size of collecting increases:
- Second time: 18% of unpaid personal income tax + 50% of the tax amount;
- Third time: 18% of unpaid personal income tax + 75% of the tax amount.
Moreover, conducting business without the creation of FLP and intentional tax evasion is subject to criminal liability.
If you do not pay taxes in the amount of more than 960.5 thousand. UAH (thousand non-taxable minimums), Article 212 of the Criminal Code of Ukraine provides for the following penalties:
- A fine of 300 to 500 tax-free minimums (at the time of writing this is from 288.18 thousand UAH to 480.25 thousand UAH);
- Prohibition to hold certain positions or engage in certain activities for up to three years.
How to correctly: you need to declare income and voluntarily pay from the amount of 18% personal income tax + 1.5% military tax.
2. To work correctly with contractors (customers)
The customer always has a logical question: "How to pay for the services of the contractor?". If the latter offers to transfer money to him as an individual, he must pay the following taxes: 18% personal income tax + 22% ERUs (single social contribution) + 1.5% military tax. Total - 41.5%.
That is why it is more profitable for customers to work with performers as with FLP or legal entities.
How to register an FLP
1. It is necessary to determine what will be the amount of income
FLP has two systems of taxation: general and single tax (simplified).
General. Once a year, all income is added, expenses are deducted and tax is paid on the amount received (net profit): 18% personal income tax + 22% ERUs + 1.5% military tax.
This option is suitable for entrepreneurs with large productions: a large turnover, but the percentage of net profit from it is small.
Single tax (simplified system). In this case, you do not need to bother with expenses and income. The tax is paid on all money that came into the account. There is also an option where you pay a fixed amount of tax.
There are three groups:
- The first. Retail market. The limit of annual income is 300 thousand. UAH There can be no employees.
- The second. Fixed monthly tax - 20% from the minimum wage + ERUs (1752 UAH at the time of writing). The limit of annual income is UAH 1.5 million. Can be up to ten employees.
- The third. 5% from all the money that will go into the account. The limit of annual income is UAH 5 million. There can be an unlimited number of employees.
If the annual income limit is exceeded, the person automatically flies off the single tax and must pay tax on the amount of the difference according to the general system.
For example, the entrepreneur was in the second group and for a year received an income of UAH 2 million with a limit of UAH 1.5 million. For "extra" 500 thousand UAH he must say goodbye to 41.5% of this amount. There may be additional penalties and fines.
Check from time to time if you are listed in register of single tax payers. If a person is deprived of the status of a single tax payer, and the notification comes late (for example, in two months), he will have to pay 41.5% of taxes from the income for the whole period.
2. Choose NACE (classifier of economic activities)
Before registration of FLP it is necessary to be defined with a code of a type of activity on NACE. There are a lot of them, you can choose as many as you want (it is possible to add or remove them at any time). One code needs to be made basic. For example, if you provide marketing services, it makes sense to choose 62.01, 62.02, and 62.09 to give the status of the main.
When reporting, indicate what kind of activity the money came from.
There are codes with which it is impossible to go to the uniform tax. It will not be accepted if it is a question of auditing activity, sale of special metals and so on.
When concluding a contract with a legal entity, the latter checks whether the executor has a NACE under which he provides services. If it is not, questions will arise.
3. Register FLP at the place of residence or online
At the place of residence. Go to the state registrar at the place of residence, apply for FLP registration and for a single tax (freelancers, IT specialists, usually on it). The data is entered into the database - and the person immediately appears in the registry.
Within three days the tax will automatically take into account. You will need to come to the branch to get an "Extract from the register of single tax payers."
You also need to register an income ledger - just apply in a free form. You can buy it in stationery stores, and pick it up after "activation" in ten days.
This is an ordinary book with margins - you need to enter the date of arrival of the money and the amount. If the income is in foreign currency, it is necessary to register the exchange rate difference. There is, of course, an option to hire an accountant, but if the freelancer has three receipts a month, you can also figure it out yourself.
Nobody checks the book. The tax will ask her only in case of liquidation of FLP. If not, you will have to pay a fine of 170 UAH and still fill.
Extracts on the state registration of the FLP and from the register of single tax payers, as well as the book of income accounting - the main documents confirming the registration of the FLP.
Online. You can register FLP on the Internet on the website of the Ministry of Justice of Ukrainefollowing the instructions. This will require an EDS (electronic digital signature). You can get it in the tax, "Privat24", "ACSK Ukraine»Or any other accredited centers.
EDS is also needed to provide electronic reporting through "Payer's personal account».
In it you can submit reports, receive receipts that it has been submitted, send a letter to the tax office and keep all communication.
4. Open an account to manage finances
You can open an account for FLP in any bank in Ukraine. And there can be as many accounts as you want.
They are of different types. First you need to open an entrepreneur account (code 2600). Then you can issue a corporate card (code 2605) - it will be directly at the expense of FLP.
The corporate card is convenient if there is no desire to bother with sending details to clients. You can simply reset the card number, and the money on it will "fall", as on the FLP account.
You can open an individual card and transfer funds to it from account 2600.
To open such a bank account, you need documents confirming the registration of FLP: passport, code, statements of registration of FLP and from the register of single tax payers.
The bank will issue instructions on activating the client-bank - service, where you can perform various operations on the account and exchange documents and other information with the financial institution.
Each bank has its own system. Some use electronic keys to log in. In this case, it is important not to confuse them with the keys to enter the "Payer's personal account".
All. After that, relations with the state are legalized - you can safely conduct business.
The article was published: https://geniusmarketing.me/lab/kak-zaregistrirovat-flp-instrukciya-dlya-digital-specialistov//
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