What reports does an individual entrepreneur submit to the USN. IP reporting
Individual entrepreneurs in most cases are exempted from accounting Unlike legal entities. But to fill the established regulations registers, submit declarations and other forms to the supervisory authorities are required. IP reporting in 2019 depends on the applicable taxation system, type of activity, use of hired labor.
For convenience, all small businesses can be classified as:
- independent individual entrepreneurs on various taxation regimes;
- with staff;
- performing operations with a separate n / o;
- without activity.
In the general case, reporting for individual entrepreneurs consists in periodically filling out declarations for the main tax in the Federal Tax Service and statistical forms at the request of Rosstat.
Also, the authorities have the right to demand a decoding of indicators and primary documentation to confirm the correctness of the definition. budget obligation.
For this, it is necessary to tax registers:
- books of the approved sample;
- calculations;
- statements;
- magazines.
If the requirements of the legislation on recording income, expenses or other indicators in the books are met, then the financial statements of the activities of individual entrepreneurs are not required to be kept.
There are several ways to submit declarations and other forms to instances:
- on paper in person or through a representative;
- by mail with a description of the attachment;
- v in electronic format through the payer's account, using online services and EDS.
Reporting deadlines are established in regulatory enactments, with the condition that if the last date falls on holidays, then it is allowed to transfer documents on the first working day. This rule also applies to the payment of mandatory taxes and fees.
In 2019, the following n/a modes are provided for individual entrepreneurs:
- BASIC - general system;
- USN - simplified;
- UTII - single tax on imputed income;
- ESHN - special agricultural regime;
- PSN - patent.
It is allowed to combine several systems for individual entrepreneurs with mixed activities. For example, USN and UTII or USN and PSN. In this case, separate accounting of indicators is carried out, statements are provided for each of the taxes.
Legal acts The Russian Federation is constantly changing, adjustments are made to the declarations. Regardless of what reporting the individual entrepreneur submits, before proceeding with filling out the forms, it is necessary to check the relevance of the form on the official website of the Federal Tax Service. There is also an order and a sample filling.
For businessmen who have chosen the general regime, 2 main fees are defined:
- personal income tax.
quarterly report in tax office for individual entrepreneurs who are VAT payers, they must be submitted only in electronic form in the form KND-1151001 through a special operator before the 25th day of the next month. If an entrepreneur is not registered in the VAT system, but acts as an agent during the transaction and must transfer the fee to the budget once, then a paper declaration is allowed.
There are 2 types of income tax forms:
- 3-NDFL - final annual reporting until April 30 for the past period. In 2019, the current form was approved by Order No. ММВ-7-11/ [email protected] as amended on October 25, 2017. If the tax is paid on time, then for violation of the deadline for submitting the declaration, the fine is 1000 rubles. Otherwise, the sanctions increase up to 5% monthly of the obligation specified in the reporting. The maximum amount can be 30%, at least 1000 rubles.
- 4-NDFL - is submitted one-time by newly minted individual entrepreneurs within 5 days after the end of the month in which the first revenue was received. And also in case of a sharp change in the level of income - by 50% of the previously declared. Based on this report, the IFTS calculates the advance amounts payable to the budget. The form has not changed since 2011.
The declaration is of a secondary nature, and tax authorities can only punish 200 rubles for non-delivery or violation of deadlines.
If the IP is liquidated, then it is necessary to submit reports on 3-NDFL within a 5-day period from the moment of suspension of operations for the hours worked from the beginning of the year.
The simplified system provides for the declaration of 1 fee with quarterly advance payments.
The simplified tax system is subdivided according to the tax base and rates into:
- "income", 1% -6%
- "income minus expenses", 5% -15%.
Any simplified reporting in 2019 submits in the form established by Order No. ММВ-7-3 / [email protected] from 26.02.2016:
- 1 time before April 30 for the past calendar year;
- if liquidation occurs - in the next month of refusal of IP status, no later than the 25th day (for the time actually worked);
- in case of violation of the terms of use simplified system the entrepreneur loses the right to a special regime and must inform the Federal Tax Service on the results of activities within 25 days after the end of the quarter.
Reporting delay is punishable by financial sanctions in the amount of 5% of the amount of the tax indicated in the declaration, but not less than 1000 rubles. and not more than 30%.
In the legislation, a project is under development to abolish the annual form for individual entrepreneurs on the simplified tax system "income". According to preliminary data, the preferential regime will apply to entrepreneurs who fully keep track of revenue through online cash registers.
Single tax on imputed income directly depends on the type of activity and is calculated according to a formula that includes several indicators that can change in the course of doing business. At the same time, real revenue does not affect the amount of the budget obligation in the reporting. Payers on the imputation need to reflect in the statements the change in key factors on the basis of which the tax is determined.
Reporting on IP on UTII to control ongoing operations is submitted to the Federal Tax Service for each quarter by the 20th day of the next month.
The declaration form is valid from 10/19/2016 and includes the following information:
- Kind of activity.
- Correction coefficients.
- Basic income.
- Physical indicators.
- The tax base.
- The amount of the obligation.
The single tax rate for agricultural producers is 6%. The n/a base is calculated as revenue minus costs. ESHN is declared 1 time before March 31 for the past calendar year. Last changes entered into the form on 01.12.2016. If the IP notifies the IFTS of the termination of activities on the ESHN, then next month it submits a report by the 25th day.
The most favorable taxation conditions are created for IP on the patent system. Reporting to the IFTS is not submitted by such payers, since the amount of the obligation is determined by tax authority.
In a situation where an individual entrepreneur uses in its activities a staff of even 1 person, it is necessary to accrue and pay earnings, as well as related taxes and fees. Reporting is submitted for each type of obligation and for personnel.
Form recipients:
- IFTS, which also administers the payment of insurance premiums;
- Pension Fund of the Russian Federation;
Reporting for individual entrepreneurs, which is submitted to the Tax Inspectorate:
- Annual information on income and deductions for each individual employee in the 2-NDFL Certificate. The drafting procedure and form were amended on January 17, 2018 in accordance with Order No. ММВ-7-11/19.
- Quarterly summary report 6-personal income tax without detailing, is filled in on an accrual basis. If the number is less than 25 people, it is allowed to hand over in paper form, in case of exceeding the limit - in electronic form. The procedure for compiling reports and the type of form is enshrined in Order No. ММВ-7-11 / [email protected] dated 10/14/15.
- Statement of the average number of employees 1 time per year. The form was approved on March 29, 2007 in Order No. MM-3-25/174.
- Single calculation insurance premiums every quarter in accordance with the document dated 10.10.2016 No. ММВ-7-11/ [email protected] The form includes information on fees for compulsory health insurance, compulsory medical insurance, disability and maternity allowances, as well as personalized information on employees.
What reports does the IP submit to the Pension Fund:
- annual form SZV-STAZH for full-time employees and employees under civil law contracts. The main package is accompanied by an EFA-1 statement with personalized accounting data. The forms were approved by Resolution No. 3p of 01/11/2017.
- Monthly form SZV-M (PP PF RF No. 83p dated February 1, 2016) for employees who were paid wages.
To the Fund social insurance every quarter, information is submitted on injuries and occupational diseases in the form 4-FSS, approved by order No. 381 of 09/26/16, as amended on 06/07/2017. V certain regions The Russian Federation has an experimental program under which, when compiling reports, one must be guided by document No. 114 dated 03/28/2017.
The deadlines for submission of mandatory IP forms with hired personnel are presented in the summary table:
Recipient | Report | Periodicity | Limit date |
FTS | 2-personal income tax | annually | 01.04 |
6-personal income tax | quarterly | 30.04; | |
RSV | 4 times a year | 30.04; | |
Information about the average headcount | annually | January 20th | |
FIU | SZV-M | per month | number 15 |
SZV-STAZH and ODV-1 | 1 time per year; when an employee retires. | · March 1; on the 3rd day after receiving the application. |
|
FSS | 4-FSS | quarterly | On paper form - the 20th day of the next month; · v digital form- 5 days later. |
Penalties are provided for non-filing of reports or violation of deadlines.
In addition to the main budgetary fees, to which all entrepreneurs are subject, for some types of activities or objects, regulations provide for additional taxation:
- Excise. The declaration is submitted monthly until the 25th day of the previous period. Tax payers are entrepreneurs who carry out transactions with excisable goods on the territory of the Russian Federation. Alcohol producers submit a notice of advance payment in 4 copies by the 18th day of the current period, along with copies of supporting documents.
- water tax. Businessmen who have received a license to use facilities, including underground ones, submit quarterly reports by the 20th day of the next month to the district IFTS where they operate.
- Mineral extraction tax. Payers are individual entrepreneurs on the basis of licenses issued for the right to use subsoil. Reporting is submitted to the main IFTS on a monthly basis until the end of the next period.
- Regular payments for subsoil use. Assigned to individual entrepreneurs who conduct a licensed survey, appraisal or construction activities not associated with direct mining. Quarterly reporting, terms similar to the MET declaration.
- Charges for the use of objects of aquatic biological resources. The payers are entrepreneurs who make money by catching fish and other seafood. One-time reporting is submitted with information about licenses and accrued fees within 10 days after obtaining the right to operate. The by-catch form must be submitted by the 20th day of the following month when the permit expires.
- Fees for the use of wildlife objects. Individual entrepreneurs engaged in hunting and who have received permission to do so are paid. Information about issued documents and mandatory amounts is submitted to tax service within 10 days from the date of delivery of the license.
- Trading fee. Install local authorities to implement commodity transactions. Do not pay IP on PSN and ESHN. The reporting is a notification reflecting the amount of the fee, which businessmen must submit independently to the IFTS.
Individual entrepreneurs are tax payers, including as individuals.
Reporting on such fees is not submitted, the Federal Tax Service independently determines the amount and sends a notification to the IP address for transfer to the budget:
- Land payment. For people who own land.
- Transport tax. Owners movable property, regardless of whether the cars are used in business activities, you need to pay this regional fee.
Environmental reporting is filed when a business performs operations on:
- placement, elimination, processing of waste;
- is engaged in environmental protection;
- pollutes the environment with harmful emissions.
There is a line of mandatory forms for statistics and Rosprirodnadzor, depending on the characteristics of the business. Basically, these are annual reports - 2-TP (air), 2-TP (water management), 2-TP (waste), Declaration on payment for NVOS.
Business interruptions happen for a variety of reasons, from illness to a general economic downturn. However, if the entrepreneur has not gone through the official liquidation procedure, the responsibility to the regulatory authorities is not removed from him.
This category of payers often asks the question - if an individual entrepreneur does not conduct business, then what report should be submitted to the tax office? For different systems n/a the usual terms and forms are retained. If a downtime lasts a whole year, then for all taxes, except for UTII, with dashes instead of indicators. If the activity was carried out for at least 1 month, then the reporting will be with numbers.
The disadvantage of imputation is that the amount of the obligation does not depend on the level of income. Even if there are no business transactions, it is necessary to submit reports and pay UTII to the budget until the entrepreneur changes the taxation system or is liquidated. The only possibility for an individual entrepreneur to make a zero declaration is to document the absence of physical indicators on the basis of which the obligation is calculated. For example, a taxi driver sold the car and within reporting quarter didn't buy a new one.
On the general system, it is possible to pass simplified declaration, which includes information on VAT and personal income tax.
Also, the sole proprietorship retains the obligation to transfer fixed insurance premiums“for oneself” at the OPS and CHI (except as otherwise provided by law). The section provided for in the declaration on the simplified tax system for including these amounts in the reduction of the main tax, in the absence of a budget obligation, is not filled out.
Entrepreneur who was an employer and is registered in social funds, but fired all employees and did not pay income to individuals for a whole year, does not submit empty reports.
If the individual entrepreneur has decided to withdraw from registration, then it is necessary to report to the IFTS in next order:
- UTII payers submit a declaration before applying for liquidation;
- Simplifiers must send the form under the simplified tax system after deprivation of IP status within 25 days;
- general system workers fill out 3-NDFL within 5 days from the date of cancellation of registration and VAT until the 25th day at the end of the quarter.
All businesses must ensure the safety primary documentation, tax and statistical reporting within 5 years after closing.
The status of an individual entrepreneur implies the submission of reports in a row state structures. Knowing the time frame in which he must do this, and the sanctions for violating the requirements of the law will allow you to protect yourself from problems and financial losses. After all, it’s not for nothing that they say: “Forewarned is forearmed.”
Types of IP reporting
Individual entrepreneurs in 2018 must report to the following organizations:
- Tax Inspectorate (FTS).
- Pension Fund (PFR).
- Social Insurance Fund (FSS).
- Statistical bodies (Rosstat).
But this does not mean that all individual entrepreneurs are required to submit reports to each of them.
All entrepreneurs are required to report only to the tax office
The number of state structures to which a particular individual entrepreneur must report is determined by the characteristics of his activities.
Two factors play a key role:
- The system of taxation applied by the IP.
- The presence or absence of employees.
Deadlines for filing tax returns
All individual entrepreneurs file tax returns. But how often they do this and what documents to send to the IFTS depends on the taxation system.
The financial result of the entrepreneur's activity for the reporting period does not always affect the amount of tax due to be paid. For individual entrepreneurs on OSNO, USN and ESHN with a zero or negative result economic activity the tax amount will also be zero. For businessmen on the patent system and UTII, the amount of tax is calculated based on physical indicators and does not depend on the amount of income. The profitability factor does not affect the reporting procedure.
The law provides for five taxation systems for individual entrepreneurs:
- General (OSNO).
- Simplified (USN).
- Single tax on imputed income (UTII).
- Patent taxation system (PSN).
- Single agricultural tax (ESKhN).
Reporting requirements for businessmen working on a particular system are different.
General rule - declarations are submitted upon completion reporting period(year or quarter). The deadline for submission of quarterly reports falls on the first month of the next quarter, annual - the end of March or April of the next year.
BASIC
With individual entrepreneurs on the general system, the state levies the most taxes:
- For income individuals(personal income tax).
- Value Added (VAT).
- At a profit.
They report on VAT every quarter:
- until March 25;
- until June 25;
- until September 25;
- until December 25th.
To work for OSNO, a businessman should acquire an intelligent accountant
USN
Individual entrepreneurs on the "simplified" declare their income and, if applicable, expenses for the previous year by April 30.
UTII
Individual entrepreneurs paying "imputation" report quarterly.
In 2018, they have the following key dates:
- until April 20 for the first quarter of 2018;
- until July 20 for the second quarter;
- until October 22 for the third quarter;
- until January 21, 2019 for the fourth quarter of 2018.
PSN
You do not need to submit any reports at all, you only need to pay the cost of your patent on time. However, the situation changes as soon as the IP patenter begins to use hired labor. He submits all reports for his employees on a general basis.
ESHN
Entrepreneurs and peasant farms (peasant farms) paying a single agricultural tax must submit a declaration by March 31.
Tax reporting for employees
An individual entrepreneur with employees reports to the fiscal authority on deductions for them. The report on the average headcount is submitted once a year until January 20. Until April 1, 2-NDFL certificates are provided for each employee for the past year.
The calculation in the form of 6-NDFL IP is handed over after each quarter:
- until April 30 for the first quarter of 2018;
- until July 31 for the second quarter;
- until October 31 for the third;
- until April 30, 2019 for the fourth quarter of 2018.
As soon as an individual entrepreneur enters into an employment relationship, his reporting obligations increase dramatically
Deadlines for submitting reports on insurance premiums to the IFTS
There is no need to report for yourself as an individual entrepreneur, you only need to pay to the budget on time and in full. It does not matter whether the IP is active and whether it is successful. As long as there is an individual entrepreneur status, contributions must be paid even with losses or a zero result.
The law does not require the entrepreneur to make any periodicity for these deductions. You can pay monthly or for the whole year. But it is more profitable to make deductions quarterly. This will allow them to be deducted from the tax amount.
Individual entrepreneurs with employees report to the IFTS with the following frequency:
- until April 30 for the first quarter;
- until July 31 for the second;
- until October 31 for the third;
- until April 31 of the following year for the last quarter.
The procedure for submitting reports to the FIU in 2018
From individual entrepreneurs with employees, the law requires the following reporting:
- Information about the insured persons in the form of SZV-1 - every month until the 15th day.
- About the length of service of employees in the form of SZV-experience - once a year until March 1.
- SZV-experience for employees applying for a pension - within three days after the submission by such an employee of an application for the provision of individual information.
- Information about the insured for personalized accounting in the form of EFA-1 - once a year until March 1.
Reporting in the form of SZV-experience and EFA-1 was introduced from March 5, 2017, the first deadline for its submission was March 1, 2018.
Reporting to the FIU requires highly qualified accountants and constant monitoring of changes in legislation
Reporting for the FSS in 2018
Two types of reporting are required from individual entrepreneurs with employees:
- Application and certificate-confirmation of the main type economic activity- once a year until April 15 (in case the IP changed the codes of the main activity).
- Form 4-FSS - once a quarter.
The dates for submitting Form 4-FSS depend on the option in which it is submitted:
- paper - until the 20th day of the month following the reporting quarter;
- electronic - similarly until the 25th.
Thus, reporting in the form 4-FSS for 2018 will be submitted according to the following schedule:
- until April 20/25 - for the first quarter;
- until July 20/25 for the second;
- until October 22/25 for the third;
- until 21/25 January 2019 for the fourth.
Reporting to the FSS has been noticeably simplified since 2017: now it is only necessary to submit information on accruals and payment of insurance premiums “for injuries”
Submission of other reports
Along with the IFTS, PFR and FSS, entrepreneurs must report to Rosstat authorities. However, the specialists of the statistics service themselves determine who and with what frequency is obliged to submit reports to them.
The way they do this is based on two factors:
- Type of activity of the entrepreneur.
- Its average monthly and average annual turnover.
Unlike the fiscal authorities and off-budget funds, Rosstat itself reminds its wards of the need to report, and does not begin to act upon the fact of a violation. So from IP it is only required to monitor incoming correspondence. When receiving letters from the statistics agency, carefully study the reporting forms contained there and the instructions attached to them. And then fill out the forms and send in due time.
Rosstat requires entrepreneurs to report in three forms, each of which has its own deadlines:
- for all entrepreneurs not involved in agriculture- until March 2 of the next year after the reporting year.
- 1-IP (trade) for those specializing in retail and services to the population - until October 17 of the year following the reporting one.
- 1-IP (prom.) on the products of small businesses - until the 4th day of the month following the reporting one.
The income and expense book (KUDiR) is also considered an IP reporting document. However, it is not mandatory to submit it for verification to the tax office. But you need to properly maintain it, store it together with everyone primary documents for four years and be ready to provide to the tax office on demand.
Far from all entrepreneurs submit reports to Rosstat: most individual entrepreneurs have to deal with this organization once a year
Late fees
Tax returns that are not filed on time, according to small business accounting specialists, rank first in all ratings of the most common violations committed by entrepreneurs. The reason for this is ignorance of the deadlines for reporting and forgetfulness. Yes, and other violations of the reporting deadlines are consistently present in the TOP-10 according to various experts.
Inaccuracy and forgetfulness cost an entrepreneur a pretty penny
Delays in the submission of IP reports are punishable by the following sanctions:
- For failure to submit an annual return for any type of tax - a fine at the rate of 5% of the amount of tax payable for each month of delay, but not more than 30% of its amount. For late submission of a zero declaration, a fee is charged minimum amount fine - one thousand rubles.
- According to a similar principle, a fine is calculated for failure to submit all reports to the FSS and the calculation of contributions to the Pension Fund on time, the amount of contributions is taken as the basis.
- Late delivery monthly reporting SZV to the Pension Fund will cost 500 rubles for each employee.
- For the form 6-NDFL not submitted on time, you will have to pay 1 thousand rubles for each document.
- Delay in reporting to Rosstat is fraught with a fine of 10-20 thousand rubles if the individual entrepreneur did it for the first time. And those who have already come across this will have to fork out in the amount of 30 to 50 thousand rubles.
- For the absence of a book of income and expenses one by one tax period IFTS fined 10 thousand rubles. And for two or more - already for 30 thousand rubles.
In order not to delay the submission of declarations with a guarantee, try creating a tax calendar based on an organizer or planner on your phone and computer, or use a specialized program. There are also "cloud" services for small businesses that provide such a function. It is often convenient to make a kind of reporting calendar in paper form, hang it over your desktop and check it regularly.
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. Everything counts business transactions: selling goods, purchasing materials from suppliers, providing services to customers, paying 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 day of the 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 personal income tax - personal income tax. It must be transferred to the tax office no later than the next day after the payment of wages. 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.
The question is the first thing that absolutely every entrepreneur faces. The composition and deadlines for filing reports naturally depend on the taxation system that the entrepreneur has chosen. How to keep records on each of the systems, we will consider in this article.
Accounting reports of individual entrepreneurs on OSNO
When registering an individual entrepreneur, by default, an entrepreneur has a general taxation system (hereinafter OSNO). However, it should be noted right away that very few entrepreneurs remain on OSNO. This is largely due to the popular belief that reporting on the OSNO is much more complicated and larger in volume than, for example, on the "simplified". Next, let's see if this is actually the case.
The first thing you need to know is that there is a direct relationship between the number of reports and the number of employees an entrepreneur has.
If an individual entrepreneur works on his own, without involving employees, then he is required to submit the following four reports:
- VAT declaration. Provided every quarter.
- Declaration on personal income tax (Form 3 personal income tax). Available until April 30th.
- Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.
If the individual entrepreneur has employees, then the following reports are submitted:
- Report on AMS (average headcount) for the last year. Available until January 20th.
- VAT declaration. Rented every quarter.
- Declaration on personal income tax (Form 3 personal income tax for individual entrepreneurs). Available until April 30th.
- Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.
- Declaration on income of employees (form 2-NDFL).
Based on the foregoing, most often an entrepreneur on OSNO submits a VAT return (once a quarter). Most of the remaining reports are submitted only once a calendar year.
Expert opinion
Maria Bogdanova
IP on general mode(OSNO) is a VAT payer, therefore, in addition to personal income tax, it must also report on this tax. The rest of the taxation systems belong to special regimes that exempt from VAT, respectively, and you only need to submit a declaration according to your regime.
When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be one declaration, since there is simply no such document under the PSN.
Accounting reports of individual entrepreneurs on the simplified tax system
Most individual entrepreneurs choose a simplified system as a taxation system. And this is completely understandable. After all, the USN involves the submission of one declaration per year. Deadline for reporting under the simplified tax system (KND form 1152017 approved by the Federal Tax Service of Russia by order No. ММВ-7-3/ dated 04.07.2014 [email protected]) until 30 April.
Although this report is submitted only once a year, the preparation for its compilation should be very thorough. It is for the purpose of correctly accounting for all funds received and spent, the legislation obliges each entrepreneur to keep a book of income and expenses. This book allows you to correctly calculate tax base in order to correctly calculate the tax later.
However, it is important to remember that if an entrepreneur employs employees, then no one exempts him from submitting a declaration for each of the employees in the form of 2NDFL.
Accounting reports of individual entrepreneurs on UTII
Recently, there have been major changes in the application of this tax regime. First of all, it should be noted that UTII has ceased to be mandatory. Now entrepreneurs have the right to switch, for example, to a “simplified system”. Of course, the law does not prohibit staying on UTII, if all the conditions for its application are met.
As in the case of the simplified tax system, an entrepreneur on UTII fills out only one declaration, but this happens every quarter. Tax return(its form KND 1152016 was approved by the Federal Tax Service by order of 04.07.2014 No. ММВ-7-3/ [email protected]) is due by the 20th of the month following the reporting period.
UTII reporting is quite simple. To calculate the amount of tax, an entrepreneur needs to know the coefficients that are established by law. Once having calculated the tax, you can simply copy the declarations. Naturally, if the working conditions remain unchanged (mode of operation, size of the premises, etc.), and also if there have been no important changes in the legislation.
Also note that UTII is not subject to all activities carried out by the entrepreneur, but only some of its types. Consequently, very often an entrepreneur has to combine UTII reporting with reports from other applied systems.
Accounting reports of IP on a patent
Starting from 2014, the patent taxation system became independent tax system. The use of the patent system of taxation is the prerogative of individual entrepreneurs only. Nobody else can use it. Regulatory document according to this system is dated 06/25/2012 N 94-FZ, as well as the Tax Code of the Russian Federation Ch. 26.5.
A patent replaces the obligation to pay certain taxes. If, in addition to patent activities, the entrepreneur is engaged in one that does not fall under this system, then there is a need to prepare reports for another selected system.
IP reporting on a patent is extremely simple. And it consists in maintaining a book of accounting for income and expenses. For each of the patents, this book is kept separately.
Expert opinion
Maria Bogdanova
More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology
Only those businessmen whose activities are based on the production of agricultural products can switch to the UAT (single agricultural tax). Moreover, 70% of all income should be brought by this area. At the same time, they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.
Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.
Zero financial statements
In the course of their activities, each entrepreneur may experience a suspension. There are many reasons, including the “economic climate” in the country and a variety of personal reasons. But in any case, at this time, the entrepreneur does not receive income. The absence of income, however, never relieves an individual entrepreneur of the obligation to submit reports. Such reporting is called "zero".
There is no such concept as "zero reporting" in the legislation. However, no one forbids an entrepreneur to provide information that his activities were not carried out.
Drafting zero reporting nothing different from the usual. The only change is that all rows will contain null values. The submission deadlines remain the same as for regular reports.
It is important to know that it is impossible to draw up zero reports for UTII. Because the tax base is already defined by law. The only thing that can be done is to exclude a period of up to two months in which the activity was not conducted. If the period in which entrepreneurial activity was not carried out, is more than two months, the individual entrepreneur will be forced to switch to a simplified taxation system.
Reporting to the FIU for individual entrepreneurs
In addition to the obligation to report to the tax office on the results of their activities, the entrepreneur also has the need to submit reports to Pension Fund. We note right away that not all individual entrepreneurs have the obligation to submit reports to the FIU. This obligation occurs only if the entrepreneur has employees. Those. IP acquires the status of the insured.
In conclusion, I would like to warn entrepreneurs. Desire to avoid surrender financial statements IP will definitely entail the imposition of fines. Also, you should not “pull to the last” and submit reports on the last allowed day.
IP reporting Gusarova Julia Everything about the reporting of IP on the simplified tax system in 2018: what types of reporting (depending on whether they have employees or not) should the individual entrepreneur provide on the simplified tax system. Deadlines for submitting reports.What kind of reporting do IPs keep? An entrepreneur is different for an entrepreneur. If one submits a single declaration once a year, then the other can fill out several reports every quarter, or even a month. It depends on the chosen taxation regime and on whether the entrepreneur has employees.
The obligation to report to the tax authorities on their activities arises for the entrepreneur immediately after registration and remains with him until the moment the IP is closed.
Entrepreneurs on OSNO at least fill out a declaration for personal income tax and VAT.
IP reporting to the simplified tax system and unified agricultural tax, if there are no employees, this is only one declaration per year.
Entrepreneurs report on UTII every three months.
This may be supplemented by declarations for other taxes, if the type of activity of the individual entrepreneur will have to pay them.
The obligation to pay tax does not always mean the obligation to fill out a tax return. For example, property tax and land tax for entrepreneurs in the Federal Tax Service they calculate themselves and send a notification. A businessman must only pay the amount indicated in it, and no declarations need to be submitted.
Declaration deadlines:
1. On BASIC:
. VAT - up to the 25th after the end of the reporting quarter;
. 3-NDFL - once a year until April 30.
3. For UTII - until the 20th day after each quarter.
If the entrepreneur has employees, you still need to report to the tax office on personal income tax and insurance premiums for employees, and annually submit information on the average number. These reports are mandatory for all employers, regardless of which tax regime they apply.
In addition to the Federal Tax Service, employers monthly send information about insured persons to the FIU by form SZV-M and about the length of service of employees in the form of SZV-experience. The FSS submits a quarterly form 4-FSS for contributions to accident insurance.
Deadlines for submitting reports to individual entrepreneurs with employees:
2-NDFL - once a year until April 1;
- 6-NDFL - within a month after the 1st, 2nd and 3rd quarters, and until April 1 for the year;
- information on the average number of employees - once a year until January 20;
- calculation of insurance premiums - within 30 days after the end of the quarter;
- SZV-M - every month until the 15th day;
- SZV-experience and ODV-1 - once a year until March 1;
- 4-FSS - within 20 days after the end of the quarter, in electronic form - within 25 days.
Apart from tax entrepreneurs sometimes give up statistical reporting. This should be done only if the entrepreneur is included in the sample prepared by Rosstat. Usually, the statistical authorities themselves send a notification that they need to fill out the 1-IP form this year, but an entrepreneur can insure himself and find out on his own whether he is on the lists and whether he should report to Rosstat this year. To do this, there is a Rosstat service where you can enter your data and generate a notification.
For some individual entrepreneurs, industry-specific forms apply, for example, in Rosprirodnadzor.
You need to start filling out the forms from the reporting period in which the IP was registered.
If you want to immediately work and report on the simplified tax system, you have 30 days after registration to switch to the simplified tax system. If you don’t have time, until the end of the year you will work on the OSNO with all the obligations arising from it, and you can switch to the simplified tax system only from the next calendar year.
Unless absolutely necessary, it is better not to register in the last days of December if you are not going to sell New Year's gifts. In any case, you will have to fill out declarations for the outgoing year, even if you do not have time to earn anything. And if you manage to hire workers, then you are also provided with a pack of reporting forms.
An entrepreneur works or has suspended activities, the obligation to submit most forms is almost always retained by him, as long as there is an individual entrepreneur status:
At OSNO, personal income tax and VAT returns are submitted even with zero indicators;
IP reporting on the simplified tax system is submitted in any case, whether activities were carried out or not. If it was not conducted or there was no income, they submit a zero declaration on the simplified tax system;
For UTII, unlike the simplified tax system zero declarations is not currently provided, although there is controversy about this. In the meantime, if an entrepreneur has ceased activities on UTII, within 5 days he needs to apply for deregistration as a payer of imputed income. Until the entrepreneur has done this, he must pay the UTII tax and submit a declaration with physical indicators.
The obligation to submit reports for employees also remains, as long as there are valid employment contracts. The exception is 2-NDFL and 6-NDFL. According to them, the logic is different - there were no payments to employees, and reports are not needed.
In the online accounting "" entrepreneurs on the simplified tax system, UTII and PSN with and without employees can report with minimal effort.
Connect - and keep records correctly!