IP reports for the 1st quarter. Annual reporting of individual entrepreneur to the tax
Congratulations, now you have become a businessman! Surely it will not be news to you that, along with the status of an individual entrepreneur, you have an obligation to the state to pay taxes and submit reports. We'll tell you what's to come.
After registration, all individual entrepreneurs need to pay insurance premiums.
After registering an individual entrepreneur, you need to pay contributions to the Pension Fund for pension insurance and to the FFOMS for health insurance.
IP insurance premiums for 2017: 27,990 R + 1% of income over 300,000 rubles
The total amount of contributions depends on the income of the entrepreneur. Please note, not from profit, but from income:
- on OSNO - all income subject to personal income tax;
- on the simplified tax system - income from the sale of goods or services and non-operating income(For example, material benefits). Expenses are not taken into account, even if you are on the simplified tax system "income minus expenses";
- for UTII - imputed income calculated on line 100 of the UTII report for each quarter;
- on Patent - the potential income established in the region for your type of activity. The amount of potential income must be adjusted for the period for which you acquired the patent.
When combining several taxation systems, income must be added up.
December 31, 2017- the last day to pay the fixed part of 27,990 rubles.
April 2, 2018- the last day to pay 1% of income over 300,000 rubles.
All LLCs keep accounting records and submit accounting records
You have to take into account information about the activities of the organization and its financial position. All business transactions are important for accounting: the sale of goods, the purchase of materials from suppliers, the provision of services to customers, the payment of salaries to employees. Each operation must be confirmed by a document: contract, act, invoice, payment or other.
At the end of the year, all data is summarized in one report, which is called "accounting statements". This report is primarily needed by the tax and Rosstat, it should be submitted every year until March 31.
Taxes and reports on the simplified tax system, UTII and patent
Other taxes and reports depend on the selected taxation system. Beginning entrepreneurs most often choose special modes of the simplified tax system, UTII and a patent, so we will talk about reports for these systems.
Taxes and USN report
If you decide to work for the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for sole proprietorships, April 30. The STS report is the main document that will help you check whether you have paid taxes correctly, whether you have concealed part of the income from the state and other important things. Even if you didn’t earn anything last year, you still have to send the so-called “zero” declaration.
Despite the fact that the report is submitted once a year, the tax must be paid quarterly:
- for the quarter until April 25;
- half a year before July 25;
- 9 months before October 25th.
Taxes and UTII report
The UTII report contains information about activities and indicators that affect the amount of tax. If you applied for UTII, you need to report to the tax office every quarter before the 20th next month:
- I quarter - until April 20;
- II quarter - until July 20;
- III quarter - until October 20;
- IV quarter - until January 20.
The tax must also be paid every quarter, but the deadline is set on the 25th.
Taxes on a patent
The patent is suitable only for individual entrepreneurs who have less than 15 employees and income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office on activities on a patent. If you applied for a patent, then you just need to pay the amount of the patent on time.
Terms of payment of the patent
A patent for up to 6 months must be paid no later than the expiration of the patent.
A patent for a period of 6 months to a year is paid in two installments:
- 1/3 of the amount no later than 90 days after the commencement of the patent.
- The remaining part, 2/3 of the amount, no later than the expiration date of the patent.
Reports for individual entrepreneurs with employees and all LLCs
For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for an LLC, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered an employer by default.
From the salary of employees every month you need to deduct contributions to the tax and the FSS. The total amount of contributions is from 30.2% to 38% of wages, but for some types of business benefits are provided. We talked about the existing benefits in the article "Who can save on employee contributions". All information about insurance premiums is included in reports for the tax and FSS.
Tax reports for employees
Since 2017, the tax office has to submit a calculation of insurance premiums for employees. It is submitted once a quarter - before the 30th day of the month following the quarter (until April 30, until July 30, until October 30, until January 20).
Reports to the Pension Fund for employees
Every month, a SZV-M report is submitted to the FIU, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.
Appeared new report about the experience of employees. The first time you will need to report before March 2, 2018 - for 2017.
Report to the FSS for employees
Once a quarter, you need to report to the FSS on employee injury contributions that you paid there. A report in the form 4-FS on paper is submitted by the 20th day of the month following the quarter, and via the Internet - by the 25th day.
Income tax return for employees
As an employer, you are required to withhold 13% tax from an employee's salary. This is income tax individuals. It must be listed in tax office not later than the next day after payment of salary. Then, reflect all information about the income of employees and about the personal income tax withheld and paid in the reports.
Every quarter, the tax office is waiting for the 6-personal income tax report. It contains the amount of income that all employees received, tax deductions and total amount personal income tax.
Deadlines are set:
- for the 1st quarter - until April 30;
- for the II quarter - until July 31;
- for the III quarter - until October 31;
- one year before April 1st.
In addition, at the end of the year, before April 1, send certificates of 2-NDFL for each employee. They contain the income of each employee by months, tax deductions and personal income tax amounts.
Report on the average headcount for employees
This is the smallest report that contains a single indicator - how many people worked for you on average last year. This must be reported annually to the tax office by January 20.
For an LLC, the first report must be submitted earlier - before the 20th day of the next month after registration, and then only at the end of the year until January 20th.
Optional: report to Rosstat
Sometimes Rosstat conducts research on individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, an official letter will be sent to your address with a form attached and instructions on how to fill it out. But the probability of this is not too high - the letter will be sent to you only if you fall into the observation sample.
Don't worry, you don't have to memorize all these taxes, reports and deadlines. Elba will create your personal tax calendar and remind you of all important deadlines in advance - register and try it yourself.
By registering himself as an individual entrepreneur, a businessman undertakes to report to government departments on the process and result of his work. In order to carefully monitor the order and compliance with laws regarding doing business, the government introduced various forms of reporting, including tax reporting for individual entrepreneurs, which are designed to simplify and systematize the interaction between individual entrepreneurs and government bodies.
For the convenience of such relationships, various ways IP reporting:
- personal appearance at the local Federal Tax Service;
- mailing;
- via the Internet, for a small fee through the operator.
What reporting does the IP
Reporting, which is customary to submit to IP, should be divided into groups:
- Submitted under the requirements of the taxation regime,
- Tradeable for employees (if any),
- Issued for cash transactions (if there is a cash settlement),
- Served on additional taxes (for individual entrepreneurs who are obliged to pay them).
Tax reporting for individual entrepreneurs: depending on the taxation regime, reporting deadlines
If an entrepreneur concentrates his efforts on one source of income and, accordingly, chooses only one taxation regime, it is easier to report to him and sometimes it is not advisable to hire an accountant. But it happens that an individual entrepreneur combines several sources of income at once, each of which is taxed according to its own system, then it is difficult to do without an accountant, since you will have to submit reports for each mode individually.
Reporting depending on the tax regime:
Tax system | Declaration | Deadlines |
BASIC | Z-NDFL | Served once a year (calendar), you need to send it before April 30 of the next year |
4-personal income tax | Served immediately after the receipt of the first income (no later than five days after the end of the month in which the profit was recorded) | |
for VAT | Rented quarterly, until the 25th day of the 1st month of the next quarter | |
USNO | according to the simplified tax system | Once a year (calendar), have time to pass before April 30 of the next year |
UTII | according to UTII | Quarterly, have time to submit before the 20th day of the 1st month of the next year |
ESHN | according to ESHN | It is filled out once a year (calendar), must be submitted before March 31 of the next year |
PSN | Need not |
In addition to all of the above, almost always (with the USNO, OSNO, PSN, ESHN) the IP is obliged to fill out book of income and expenses (KUDIR). And the point is not even in the punishment (two hundred rubles) of the Federal Tax Service for its absence, but in the fact that it is difficult to control your business, I do not record cash receipts and expenses. According to the rules, the book must be in the enterprise in paper form, stitched and with numbered pages. Previously, it was required to first certify it with the tax service, but this obligation was removed from the individual entrepreneur.
If an entrepreneur reports on UTII, KUDIR does not need to be kept, moreover, the tax requirement to start this book is illegal. Many individual entrepreneurs, in order to avoid conflicts with the Federal Tax Service, still organize the filling out of the “UTII Book”, but do not prescribe data on income and expenses.
IP annual reporting
Report | Document | Term | Place of delivery | |
BASIC | for personal income tax | 2-personal income tax for employees (when staff is hired) | until April 1 next year | FTS |
3-personal income tax | until April 30 next year | |||
4-personal income tax | ||||
USN | on tax | USN tax return | no later than April 30 next year | |
ESHN | on tax | Tax return for ESHN | no later than March 31 next year | |
OSN, USN, ESHN, UTII, PSN | according to AMS (average number of employees) | Form KND 1110018 | until January 20 next year | |
Calculation of insurance premiums | Form RSV-1 (cancelled from 1.01.2017) | before the 15th day of the 2nd month after the reporting period | FIU | |
Data about insurance experience | SZV-STAGE | until March 1 next year | ||
Statistics | OKUD 1601305 “1-entrepreneur” | until April 1 next year | Rosstat |
IP reporting on cash transactions
It would be erroneous to assume that cash transactions are tied to the taxation regime or the presence of a CCP at the enterprise.
Cash transaction- an action related to the receipt, storage and issuance of cash. Individual entrepreneurs, in whose activities cash transactions take place, should be familiar with the rules of cash discipline, including the competent execution of cash documents, control over the cash limit, and so on.
If an individual entrepreneur leads KUDIR, he has access to simplified scheme of conducting cash discipline(it should be mentioned in the organizational accounting policy, issue an appropriate order), in which you do not need to fill out:
- KO-1,
- (it is allowed not to fill in the case when there is only one cashier).
Plus, it is allowed not to provide for a cash limit on the balance of cash. One item remains unchanged and strictly controlled - the issuance of salaries to employees in cash. Here it is still necessary to draw up payroll and payroll.
Individual entrepreneur reporting on additional taxes
The list of documents accepted by the Federal Tax Service from entrepreneurs is not limited to traditional types of reports. Depending on how exactly an individual entrepreneur makes a living, there are special categories of taxes and fees.
Type of tax | Reporting | Deadlines | Who pays |
Land | Is absent. The Federal Tax Service calculates the amount of tax and sends a notification of payment itself. | Upon receipt of the notification, within the period approved for the payment of taxes by individuals | Individual entrepreneurs whose employment involves the operation land plots owned by them, perpetual use and lifetime inheritance |
Transport | You do not need to submit a declaration, the Federal Tax Service calculates the amount of tax and sends a notification of payment | When individuals pay taxes | Entrepreneurs whose activities require vehicles |
Water | Declaration on water tax () | Compiled quarterly, sent to the Federal Tax Service before the 20th day of the month following the end of the reporting quarter | Individual entrepreneurs who have permission to use state water resources in their activities |
MET (mineral extraction tax) | Issued monthly, submitted to the Federal Tax Service no later than the end of the next month | For sole proprietors engaged in mining | |
Fee for the operation of wildlife objects | Data on licenses issued to operate and the amount of the fee | Within 10 days from the date of issuance of permits to IP | For individual entrepreneurs using objects of the animal world |
Payment for the exploitation of aquatic biological resources | Data on permits issued for the conduct of activities and the amount of payments | Within 10 days from the date of issuance of permits to IP | For individual entrepreneurs using aquatic biological resources |
Data on the number of VBR objects withdrawn from nature within the framework of the permit issued by the IP | Sent to the Federal Tax Service before the 20th day of the month following the end of the month during which the permit expired | ||
Subsoil exploitation fee | Data on payment amounts | Calculated and submitted quarterly, submitted by the end of the month following the end of the reporting quarter | For IP using subsoil |
Quarterly reporting for individual entrepreneurs with and without employees
Consider the list of reports that must be submitted at the end of each quarter. They can be grouped according to the places where reports are sent:
- those that surrender to the Federal Tax Service,
- those that are sent to the FIU,
- those that are under the authority of the FSS.
It is worth noting that the RSV-1 report, also quarterly submitted to the FIU, was abolished from 01/01/2017.
Quarterly reporting of IP with employees | ||
Reporting | Submission deadline | Place of delivery |
Calculation of 6-personal income tax | until the end of the month following the end of the quarter | FTS |
Calculation of insurance payments | by the 30th day of the month following the end of the quarter | |
Form SZV-M with data and employees of retirement age | monthly, until the 15th of the next month | FIU |
4-FSS | before the 20th day (hard copy) or before the 25th day (electronic form) of the month following the end of the reporting quarter | FSS |
Sole proprietor without employees. We note right away that the obligation to file reports in off-budget funds for himself, has been abolished for individual entrepreneurs since 2010.
Quarterly reporting of IP without employees | |||
Mode | Reporting | Deadline | Place of delivery |
BASIC | VAT declaration | before the 25th day of each month (in shares) | FTS |
KUDIR is conducted throughout all reporting quarters | |||
USN | There is no reporting for each quarter, only annual. Only KUDIR is conducted quarterly | ||
UTII | Declaration on UTII | by the 20th day of the month following the end of the quarter | |
PSN | No quarterly reporting. There is an obligation to lead KUDIR | ||
ESHN | There are no quarterly reports, except for the constant maintenance of KUDIR |
IP reporting on a patent
The choice of the PSN mode greatly simplifies the life of an entrepreneur, due to the minimum number of mandatory reports. An individual entrepreneur on a patent has no property tax, no personal income tax, no VAT. Accordingly, there are no reports on them. And since 2012, it has become even easier to conduct business - they canceled the submission of reports to extra-budgetary funds for the entrepreneur himself.
Thus, an individual entrepreneur on a PSN without employees must conduct KUDIR (if an individual entrepreneur combines several classes, KUDIR is conducted separately for each of them), and this is where his duties end. When an entrepreneur is forced to hire workers, he must be prepared for the fact that from the moment the first employee appears at his enterprise, there will be many more mandatory payments and reporting.
With the hiring of employees, the IP becomes their tax agent. Now he pays:
- personal income tax for each employee. Payments are made monthly and reporting on cash receipts employees are sent to the Federal Tax Service once a year, you must have time to draw up a document before April 20 of the new reporting year.
- Insurance contributions to the Pension Fund of the Russian Federation and the FSS. These payments are subject to the obligation to submit the following reports:
- in the FSS: 4-FSS for payments calculated and transferred to the fund (quarterly before the 15th day of the month following the end of the period);
- in the Pension Fund of the Russian Federation: RSV-1 (until 01.01.2017);
- in the Federal Tax Service: personal income tax-2 (until 1.04);
- to Rosstat: statistical data (until April 1).
As we can see, in addition to filling out KUDIR, individual entrepreneurs on PSN with employees have responsibilities tax agent in relation to employees, which complicates accounting and tax accounting.
Reporting upon liquidation of IP
Consider the list of reports issued upon the termination of the IP:
- Application for closing in the form P26001. A document notifying the tax office in an official manner that individual entrepreneur made the decision to go out of business.
- Document confirming the payment of the state fee. Receipt of payment to the budget of 160 rubles for the work of state authorities to exclude an individual entrepreneur from the lists in which he was listed as actually carrying out his activities.
- Help from the FIU(no longer relevant, since the Federal Tax Service makes a request to the FIU on its own initiative).
- liquidation declaration. It is transferred to the Federal Tax Service after the official termination of activities. The terms and procedures for registration depend on the taxation system:
- If the individual entrepreneur chose the simplified tax system, he submits reports before the 25th day of the month following the month of the official closing of the individual entrepreneur. Then the tax is paid. Within 15 days, a paper on completion of work is submitted.
- If an individual entrepreneur paid UTII, he fills out an application for UTII-4 on deregistration as a single tax payer. An individual entrepreneur is given 5 days for this from the date of his discharge from the USRIP. Reports are submitted and the tax is transferred before the 20th day of the month following the reporting month.
All documents issued during the liquidation of the enterprise must be kept in and storage at the IP for at least 5 years, since documentary verification tax service carried out even after the closure of business activities.
List of required forms
The required forms are listed below:
IP reporting forms depending on the taxation regime |
– Declaration 3-NDFL, – Declaration 4-NDFL, – VAT declaration, - Declaration on the USN, - Declaration on UTII, – Declaration on ESHN, - KUDIR for OSN, - KUDIR for USN, - KUDIR for PSN, - KUDIR for ESHN. |
IP reporting forms additional taxes |
– Water tax declaration, – Declaration on severance tax, - a form of information on the obtained licenses (permits) for the use of wildlife objects, the amounts of the fee for the use of wildlife objects to be paid, and the amounts of the fee actually paid, - a form of information on the number of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch, on the basis of a permit for the extraction (catch) of aquatic biological resources and the amount of the fee payable in the form of a one-time fee, - a form for calculating regular payments for the use of subsoil. |
Reporting forms for cash discipline |
- sales receipt form - form cash receipt, - application form for registration of CCP, – Incoming cash warrant(PKO) KO-1, - Expenditure cash order (RKO) KO-2, – registration log cash documents KO-3, – cash book KO-4, – Book of accounting accepted and issued by the cashier Money KO-5, – Settlement and payroll T-49, – Payslip T-51, – Payment statement T-53. |
Reporting forms for individual entrepreneurs with employees |
- a certificate form on the average number of employees, - a form for calculating insurance premiums, - form SZV-M, - SZV-STAZH form, - Form 4-FSS. |
Reporting forms for the liquidation of IP |
- Application for closing an IP in the form P26001 |
Regulations on the topic
The regulations are:
Federal Law No. 402-FZ of December 6, 2011 (as amended on May 23, 2016) | About business accounting |
Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ [email protected] | On the submission of information on payments in favor of individuals to the Federal Tax Service |
Federal Law No. 27-FZ of April 1, 1996 “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance | About a fine of 500 rubles in respect of each insured employee of the enterprise for the refusal of the entrepreneur to provide information about the insurance period of the employee |
Federal Law of November 30, 2016 No. 401-FZ | On the introduction of a norm according to which a taxpayer can pay taxes for third parties |
Federal Law No. 348-FZ dated July 3, 2016 | On the introduction of simplified personnel records for micro-enterprises |
Federal Law No. 401-FZ of November 30, 2016 | Requirements for entrepreneurs combining UTII and PSN |
clause 8 of article 346.18 tax code RF | On the separate accounting of income and expenses when combining UTII and PSN |
federal law dated 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" | On the registration of cash registers under the new procedure |
Letter of the Federal Tax Service of Russia dated September 26, 2016 N ED-4-20 / [email protected] | On simplifying the conduct of cash discipline |
Common Mistakes
Mistake #1: An individual entrepreneur, immediately after registering himself as such, sold his personal car and apartment, after which he entered the income from the sale of his enterprise in KUDIR for reporting to the Federal Tax Service.
A simplified system is one of the optimal taxation models for entrepreneurs. It makes it possible to engage in almost any activity, and at the same time pay only one basic tax, and the volume of required reports is significantly reduced. The list of forms to be filled out and the deadlines for their submission are fixed by law. Consider the reporting of IP on the simplified tax system in 2018: a table and deadlines.
When using a simplified system, it is necessary to prepare and submit single declaration according to USN. It is issued only once after the end of the calendar year.
Unlike organizations, an entrepreneur has a later permitted deadline for submitting this declaration - until April 30. Since this day falls on a weekend, the deadline for submitting the document is moved to May 3, 2018.
In addition, there are still deadlines for filing a declaration upon the occurrence of certain events.
So, if an entrepreneur decides to close his business, then the final declaration must be sent before the 25th day of the month that follows the month.
In this situation, the entrepreneur is obliged to submit a declaration by the 25th day of the month that follows the quarter of the loss of the ability to use the simplified tax system.
Deadlines for advance payments
The annual report on the simplified system is submitted only once a year. However, the norms of the legislation establish the obligation to calculate and transfer advance tax payments to the budget.
This operation must be done at the end of each quarter. The Tax Code stipulates the time frame during which the entrepreneur is obliged to do this - up to the 25th day of the month following the previous quarter. The final annual payment is made by April 30 of the following year after the reporting one.
When determining the deadline for payment, you must remember that it is subject to the transfer rule. It follows from this that if such a day falls on a weekend or holiday, then it must be shifted forward to the next working day.
In 2018, tax transfers under the simplified tax system will need to be completed within the following timeframes:
During the transfer of the amount of the advance payment or the final tax, you must correctly put down in payment order KBK code.
Due to the fact that the simplified system offers two ways to determine the amount of tax - based on income, or reduce them by the amount of expenses incurred, there are also two groups of CCC:
- "Income":
– Tax 182 105 01011011000110
– Fines 182 105 01011012100110
– Fine 182 105 01011013000110
- "Income minus expenses":
– Tax 182 105 01021011000110
– Fines 182 105 01021012100110
– Fine 18210501021013000110
If an entrepreneur uses the “Income less expenses” system, then in certain cases he may be required to pay a minimum tax. This necessarily occurs if a loss is received, or a certain amount of tax is below the minimum level.
Attention! Previously, for minimum tax operated a separate KBK. Now it needs to be transferred to the same one where the tax is sent under the “Income minus expenses” system - 182 105 01021011000110.
Reduction of the simplified tax system due to contributions for individual entrepreneurs and for employees
When determining the tax amount, there is a legal way to reduce it. This is especially true for entrepreneurs who use the "Income" system. At the same time, the percentage of reduction depends on the presence or absence of involved employees.
If an individual entrepreneur uses the "Income" system, then they are used to reduce following rules:
- An entrepreneur without employees can reduce the entire amount of tax in its entirety, with attracted employees - no more than 50%.
- The tax can be reduced on the following contributions:
- (in 2018 their amount will be 32,385 rubles);
- 1% of the income received is more than 300 thousand rubles;
- Transferred contributions for employees in the Pension Fund, medical insurance, social insurance and for injuries;
- Sick pay paid for the first 3 days;
- Employee contributions for voluntary medical insurance.
For an optimal reduction in the amount of tax for individual entrepreneurs who operate on the USN income system, it is more profitable to transfer contributions for themselves quarterly in different amounts.
When using the system "Income reduced by expenses", the amounts of paid contributions are included in the expenses in the amounts actually transferred.
buchproffi
Important! Contributions for which the tax is planned to be reduced must be paid in the same period for which the tax is calculated. It does not matter for which calendar period this transfer was made.
IP reporting on the simplified tax system in 2018: table and deadlines
The reporting provided by the entrepreneur is divided into the one that the individual entrepreneur needs to submit to himself and the one that he represents as an employer.
At the same time, entrepreneurs should not send financial statements. Such an obligation is not assigned to them.
Type of reporting | Until what date is provided, taking into account the transfer due to holidays and weekends | |||||||
For the 1st quarter of 2018 | For the 2nd quarter of 2018 | For the 3rd quarter of 2018 | For the 4th quarter of 2018 or for the year | |||||
Self-employed tax returns | ||||||||
30-04-2019 | ||||||||
21-01-2019 | ||||||||
(not required, only if there is no activity) | 20-04-2018 | 20-07-2018 | 22-10-2018 | 21-01.2019 | ||||
In cases listed in the legislation | ||||||||
VAT declaration (when VAT is allocated) | 25-04-2018 | 25-07-2018 | 25-10-2018 | 25-01-2019 | ||||
(when combined) | 20-04-2018 | 20-07-2018 | 20-10-2018 | 21-01.2019 | ||||
Tax reporting of an individual entrepreneur as an employer | ||||||||
When unable to keep 01-03-2019 ( new reporting, rented from 2018) | 01-03-2019 | |||||||
Information for individual accounting of EFA-1 | 01-03-2019 | |||||||
Settlement sheet for insurance premiums 4-FSS | On the paper electronically | On the paper electronically | On the paper electronically | On the paper electronically |
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15-04-2019 |
Starting their own business, entrepreneurs do not always pay due attention to the issue of accounting. Someone heard that an individual entrepreneur is not required by law, others consider this issue to be secondary, and still others that there is nothing complicated here, and you can deal with the account yourself.
In fact, setting up IP accounting from scratch is necessary already at the stage of business planning. Why?
There are several reasons for this:
- A competent choice of taxation system will allow you to choose the minimum possible tax burden. So that you do not unknowingly fall under the definition of illegal tax schemes, practical tax planning your business should be conducted by specialists, not dubious advisers.
- The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the selected mode.
- Violation of the deadlines for reporting, accounting procedures, payment of tax and tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, problems with counterparties.
- Choice tax regime after registering an IP, very little time is allotted. So, for the transition to the simplified tax system, it is only 30 days after receiving the certificate. If you do not choose the taxation system right away, you will work on the OSNO. In most cases, for a novice entrepreneur, this is the most unprofitable and difficult option.
Do you need an accountant for a sole proprietorship? Accounting support of IP is definitely necessary. The only question is who will implement it - staff accountant, third party performer accounting services Or a sole trader?
Business accounting for 2019
Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood in such a way that the individual entrepreneur does not report to the state at all. In addition to accounting There is another - tax accounting.
Tax accounting is the collection and compilation of information necessary for the calculation tax base and tax payments. It is conducted by all taxpayers, including individual entrepreneurs. To understand tax reporting and procedures tax accounting, must have professional knowledge or explore these questions on your own. And besides, there is special reporting on employees, cash and banking documents, primary documentation, etc.
Often, entrepreneurs do not see much difference between the types of accounting, so all their accounting is called accounting. Although in the normative sense this is not true, in practice this is a familiar expression, so we will also use it.
So what is the right way to do bookkeeping? The answer is professional. An accountant for an individual entrepreneur can be a full-time employee or a specialist. If quantity business transactions the individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be unjustified expenses. If you are ready to do your own accounting, then we will tell you how to do it.
How can a sole proprietorship do the bookkeeping? Is it possible? You can find the answer in the step by step guide below.
How individual entrepreneurs do bookkeeping on their own: step-by-step instructions for 2019
So, to the question: “Is an individual entrepreneur obliged to keep accounting records in 2019?” we got a negative answer. But although individual entrepreneurs do not maintain accounting records and do not submit financial statements, we have already said above that it is necessary for entrepreneurs to maintain business-related document management. How to get started with business accounting? Read our step by step guide.
Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this information when calculating the tax burden.
Step 2 Select a tax regime. You can find out in detail on what modes or systems of taxation an individual entrepreneur works in Russia, in the article: "". Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, ESHN, PSN). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget in different modes can vary significantly. If you do not know how to calculate the tax burden, we recommend that you get a free tax consultation.
Step 3Check out the tax reporting of the selected mode. You can find current reporting forms on the website of the Federal Tax Service tax.ru or in ours.Step 4 Decide if you will hire workers. How can an individual entrepreneur keep accounting for an employee? The reporting of employers can be called quite complex, moreover, its composition does not depend on the chosen tax regime and the number of employees. In 2019, several types of reports are submitted for employees: to the Pension Fund of the Russian Federation, to the Social Insurance Fund and to the tax office. For example, before January 20, all individual entrepreneurs with employees must pass. In addition, employers must maintain and store personnel records.
Step 5 Study the tax calendar of your regime. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.
Step 6 Decide on the type of accounting service. On simple modes like USN Income, UTII, PSN, even if there are employees, you can keep your IP accounting on your own. Your main assistant in this case will be specialized online services, such as 1C Entrepreneur. But on OSNO and USN Income minus expenses, as well as with a large number of business transactions, it is more reasonable to outsource IP accounting.
Step 7 Keep and save all business-related documents: contracts with counterparties, documents confirming expenses, bank statements, personnel documents, BSO, cash register reporting, source documents, incoming information, etc. The tax inspectorate can check documents on the activities of individual entrepreneurs even within three years after deregistration.
Accounting and tax accounting of individual entrepreneurs on OSNO
About when it makes sense to choose common system taxation, you can read in . Accounting for an individual entrepreneur who works on OSNO will be the most difficult. If we talk about reporting forms, then this is a 3-NDFL declaration for the year and quarterly VAT.
The most difficult thing will be the administration of value added tax -. Maintaining IP accounting on OSNO is especially difficult to obtain tax deductions on this tax or a refund of input VAT.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.
Bookkeeping of individual entrepreneurs on the simplified tax system
Accounting for individual entrepreneurs on the simplified tax system is much simpler, because. you only need to submit one tax return in year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2019 without employees is April 30, and within the same period the annual tax must be paid minus advance payments.
You can keep accounting for individual entrepreneurs under the simplified tax system Income of 6% on your own. In this mode, only income received is taken into account, tax rate in the general case is equal to 6%. Payable at the end of each quarter advance payment, which will be taken into account when calculating the single tax at the end of the year.
How to keep accounting for individual entrepreneurs under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax inspectorate to accept the costs declared to reduce the tax base, all documents must be correctly executed. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that the costs must be economically justified and fall into a special list specified in Article 346.16 of the Tax Code of the Russian Federation.
IP reporting deadlines in 2019: accountant calendar and table
The accountant's calendar for individual entrepreneurs for 2019 includes the deadlines for submitting tax returns and reporting on employees. Regardless of the tax regime, all employers submit reports to the funds:
- deadline for submitting reports to the FIU (form SZVM) - every month, no later than the 15th day of the month following the reporting one;
- the deadline for reporting to the FSS (form 4-FSS) is quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th day, respectively.
In addition, there are reports for employees, which are submitted to the tax office: a single calculation of contributions; 2-personal income tax; 6-personal income tax. See the full employer reporting calendar for all modes.
Deadlines for filing tax returns and paying taxes for individual entrepreneurs in 2019 different regimes we put together in a table.
Mode | 1 quarter | 2 quarter | 3 quarter | 4 quarter |
advance payment | advance payment - 25.07 | advance payment - 25.10 | declaration and tax at the end of the year |
|
UTII | declaration - 20.04, quarterly tax - 25.04 | declaration - 20.07, quarterly tax - 25.07 | declaration - 20.10, quarterly tax - 25.10 | declaration - 20.01, quarterly tax - 25.01 |
ESHN | advance payment for half year - 25.07 | declaration and tax results of the year - 31.03 |
||
BASIC | 2. advance payment for personal income tax - 15.07 | 2. advance payment for personal income tax - 15.10 |
PSN payers do not submit a tax return, and the deadline for paying the cost of a patent depends on.
Accounting software for sole proprietorship
For those who decide to do their own bookkeeping, we recommend Tinkoff's free online bookkeeping. This program allows you to conduct accounting for individual entrepreneurs online. Open a checking account in bank Tinkoff and get for free:
- issue of CEP as a gift
- 2 months of account maintenance free of charge
- reminders of due dates and payments
- automatic completion of the declaration
We hope that our step-by-step instruction about how to do IP accounting on your own in 2019, answered all your questions.
Individual entrepreneurs are individuals who are registered in the prescribed manner and carry out entrepreneurial activities without education. legal entity, as well as the heads of peasant (farm) households (clause 2 of article 11 of the Tax Code of the Russian Federation, clauses 1.5 of article 23 of the Civil Code of the Russian Federation).
Is it planned to cancel reporting for individual entrepreneurs?
03/01/2018 in the Address to the Federal Assembly, the President of the Russian Federation V.V. expressed the wish that sole proprietors who use digital services (including those involving the use of remote control methods for entrepreneurs) should be exempted from reporting altogether, making the payment of taxes for individual entrepreneurs a simple automatic transaction. And for entrepreneurs using CCP, a significant simplification of tax reporting is necessary. But the solution of the tasks, of course, will take time. And we are not currently talking about the simultaneous cancellation of reporting for entrepreneurs.
What reporting should be submitted by the IP?
Recall that individual entrepreneurs may not keep accounting records (clause 1, part 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). Therefore, they are not required to submit financial statements.
However, tax and statistical reporting IP must be represented. Which one tax reporting and with what frequency depends on the applicable tax regime.
Yes, IP general mode submit at the end of the year a tax return on personal income tax (form 3-NDFL), and quarterly they also submit VAT returns.
Entrepreneurs on UTII submit imputation declarations every quarter, and individual entrepreneurs on USN declaration simplified, they are presented only at the end of the year.
When applying the patent taxation system, the declaration is not submitted at all.
If an individual entrepreneur has employees, then he will also have to report on them. You will need to submit the Calculation of insurance premiums, form 4-FSS, forms SZV-M and SZV-STAZH, as well as report on the calculated and withheld personal income tax (
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