What activities can be chosen by the self-employed

The Professional Income Tax (PIT) 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 hired employees, and the amount of income does not exceed 1.4 million rubles a year. But not all activities are suitable to become self-employed. Find out how you can make money pay VAT.

What activities are not suitable for the self-employed

According to the general rules, everything that is not prohibited is allowed. For VAT payers it is forbiddenFederal Law No. 422‑FZ of November 27, 2018 “Tax on Professional Income” do the following.

Resell goods

One of the easiest ways to make money is to buy something low and sell it high. But at the same time, you can’t pay VAT, you will have to choose a different tax regime.

Important: this rule does not apply to the sale of property that you 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 a free classifieds site. This transaction does not need to be carried out as a transaction on behalf of the self-employed. And in most cases, you can not pay tax on the sale of used items at all (we have

detailed material about it).

Sell ​​excisable goods and those subject to mandatory labeling

List of excisable goodsTax Code of the Russian Federation, article 181 "Excisable goods" enshrined in the Tax Code, and it is quite long. This includes products that have the potential to harm the environment and/or human health. Therefore, in order to work in this area, you need to register a legal entity, obtain licenses. The self-employed are not allowed.

Mandatory marking involves the application of special codes on the packaging of goods. From them, you can read information about the manufacturer and track the movement of the product. List of marked goodsDecree of the Government of the Russian Federation of April 28, 2018 No. 792‑r “On Approval of the List of Certain Goods Subject to Mandatory Labeling with Identification Tools” replenished periodically. So it is better to study it carefully if you intend to register as self-employed. (But we'll come back to this later, so keep reading.)

Extract and sell minerals

To do this, it is not enough to register in the My Tax application.

Provide delivery services with transfer of payments to the seller

It is important to understand the nuances here. In general, it is possible to be a self-employed delivery man. It is forbiddenLetter of the Federal Tax Service No. SD‑4‑3/8974@ dated June 25, 2021 “On attracting individuals registered as VAT payers to provide delivery services on behalf of such organizations" accept payments on your own behalf, so that later to transfer money sender. If the buyer pays online and the delivery person just delivers the goods, there is no problem. If the courier accepts payments, but uses the seller's cash register, so too.

Provide mediation services

It is impossible to conduct entrepreneurial activity in the interests of another person on the basis of contracts of agency, commission or agency agreements. In fact, mediation is prohibited. You can not 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.

What products can the self-employed sell?

As we have already found out, a self-employed person can only sell goods own production. Let's say if you sew to order or make furniture, you can choose NAP. Unless the product is subject to labeling, and this rule is important. For example, table and bed linen must be labelled. 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 own production is considered not only a product made from scratch, but also one for which it was necessary to buy materials. Even if you've taken something that wasn't made entirely by you, but improved it substantially, it's still in the permitted category. For example, you can paint a finished denim jacket or buy flowers and collect a bouquet of themLetter No. 03‑11‑11/15055 of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated March 2, 2020 “On the application of tax on professional income of individuals who carry out activities in the creation of floristic compositions and bouquets from colors" - such options are allowed for the self-employed.

Can a self-employed person rent out property?

You can pay tax on professional income, if we are talking about surrender rent a house, apartment, room - any living quartersFederal Law No. 422‑FZ of November 27, 2018 “On the 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.