This should be done by an accountant, as there are many nuances: some invoices and income / expenses are taken into account in the tax base, some are not.
But simplified it looks like this:
- income - expenses = profit
- profit x 15% = tax
- profit - tax = net profit.
The income of the company is considered according to the invoices issued, and the income of the individual entrepreneur is calculated according to the paid invoices.