When the SP reports to the tax office. IE reporting: what to hand over for yourself and for employees
How to submit an IP report for 2016? What difficulties will you have to face? Consider the current rules for submitting a report.
Basic reporting
The easiest way to organize reporting in 2016 was for entrepreneurs who do not have salaried employees and conducting their activities on the simplified tax system. It is more difficult to send data to those who work on OSNO, ESHN or UTII and have a certain staff.
There is reporting that is mandatory for individual entrepreneurs under any system tax payments... These are declarations for transport and land plots... They are served annually before the beginning of February of the following year. Recent changes the legislation freed entrepreneurs from the need to notify the tax authorities about the payment land tax- this can be done on a voluntary basis. But it is obligatory to submit a declaration for transport.
Reporting for entrepreneurs on OSNO
The list of reports for individual entrepreneurs on OSNO looks like this:
4-NDFL declaration;
3-NDFL declaration;
VAT report.
First, an individual entrepreneur working under the OSNO must submit tax returns for VAT. A special form is used for this. The dates are set on the 25th of the month, the first after the end tax period... The report must be sent quarterly. By the time the application is submitted, part of the tax must be paid: it can be paid in three installments - for each reporting period.
4-NDFL is also called the income tax return. It is sent within the first five days of the month following the appearance of income. As long as the individual entrepreneur does not have incomes subject to declaration, the documents may not be submitted. This system allows tax office calculate advance payments for personal income tax in advance. The entrepreneur pays them all year round.
There are some simplifications for businessmen who have been working for several years. If the income is stable and changes of more than 50% are not planned, then the declaration is not required. The calculation will be made on the basis of the 3-NDFL form.
It will be handed over before the end of April next year. The tax itself must be paid by July 15th in the year of filing the declaration. It can also be paid in installments.
Reporting under STS and UTII
SP on the simplified tax system serves tax return in the prescribed form. Documents are sent once a year, when payments are made quarterly. The annual report must be sent by the end of April of the next reporting period. It is important to submit documents on time - otherwise a fine will be imposed.
In addition, individual entrepreneurs who have employees must report to the Pension Fund. You can download the forms for filling free of charge on the websites of the regulatory authorities.
It may also be necessary to report to Rosstat. This happens only on request, when conducting statistical studies. Rosstat sends the form to fill out itself. There are situations when an individual entrepreneur for all the years of work has not received instructions to send a report.
In 2016, entrepreneurs working on UTII must provide the following accounts. reports:
tax return;
statement in the FSS;
calculation of the contributions of the GPT.
You can find out the exact terms from our specialists or in the information departments of the relevant government organizations... To send all reports on time, use the services of specialists. This is a convenient and reliable way. With the help of professionals, all documents will be in order. Timely submission of all declarations will free you from attention from the regulatory authorities and will allow you to freely develop your business.
We talked about how to register ourselves as an individual entrepreneur and hope that we were able to allay fears about accounting and reporting. Aspiring entrepreneurs often fall into a stupor when they need to choose a tax regime. And without a clear understanding of this moment, it is simply impossible to move on. We asked Irina Shnepsts again, CFO and the owner of the outsourcing company "MIRGOS", explain simple language: what are tax regimes, what is the difference between the accounting and tax reporting of an individual entrepreneur, who can do the accounting for you, and in what ways the individual entrepreneur pays taxes and submits reports.
Tax regimes for individual entrepreneurs: which is more profitable?
Now let's talk about tax regimes: which one would be more profitable for a freelancer or small business owner.
Tax regime- this is what conditions you will work on, draw up documents, what taxes you will have to pay and what reports to submit to government agencies.
By default, when registering an IP, the mode is assigned basic, that is, with the payment of VAT, income tax, property. These are rather complex taxes, it is worth staying on the general regime only if it is very profitable for you, for example, there are large customers who want to buy only with VAT. For the rest, I recommend switching to or. And you don't have to pay a trade fee on a patent. In all other modes, alas, you have to.
In some regions (but not in Moscow), it is possible that the conditions of use can be read in the law for your region. Look for a title like “ On the taxation system in the form of a single tax on imputed income for certain types of activities "+ the name of your region or city.
There is another special tax regime - ESHN(unified agricultural tax), but it will only be suitable for agricultural producers.
In general, the SP can use several special modes for different types activities or combine a special regime with a basic one.
Each mode has its own difficulties and advantages. To help you navigate the possible taxes and reports in each of the tax regimes, I will give a comparative table of taxes paid by individual entrepreneurs.
To enlarge, click on the picture
And a few comments.
The most profitable regime for an individual entrepreneur is the simplified taxation system of 6% or a patent. A patent is not possible for all types of activities, but on a closed list (tutoring, domestic services, private detective activity, some types of trade - see article 346.43. Of the Tax Code of the Russian Federation).
On the STS, you submit a declaration only once a year and pay advance tax payments 4 times a year. Keep an income book. On the Patent, pay only the cost of the patent (it is possible not at once, in two installments), there are no advance payments or declarations if you keep an income book.
UTII is somewhat similar to a patent, it is also valid for certain types of activities:
The most common among those individual entrepreneurs who are engaged in trade.
There are two types of STS: one, when you count only your income and pay 6% of them, and the second - deduct expenses from income and pay 15% from the difference.
For those individual entrepreneurs who provide services, the first option, 6% (income), is more suitable.
The second option (15%) is beneficial when you have large official expenses (more than half of the amount of income). For example, you pay for office rent, salaries for employees, purchase materials for production, or goods for resale.
And it is worth remembering that each individual entrepreneur must pay the so-called "Fixed" contributions to your own pension and health insurance (each year their size changes, this can be checked on the website of the Pension Fund). And if the SP is a woman and wants, she needs independently conclude an agreement with the Social Insurance Fund and pay a whole year in fees (which is nice, a very small amount).
What are the forms of reporting for individual entrepreneurs and what is the difference between them?
Just don't be intimidated by the word "reporting" right away.
- Financial statements- these are the familiar words "balance sheet" and "income statement".
- Tax reporting- these are declarations for taxes (VAT, profit, simplified taxation system, property, and so on).
Individual entrepreneurs do not make and do not hand over balances, they may not keep accounting at all, provided that they keep books of accounting of income (and expenses).
Tax returns are submitted by everyone, except for individual entrepreneurs on a patent. What kind of tax depends on the chosen tax regime.
There is also separate species reports - calculations of insurance premiums v Pension Fund, to the Social Insurance Fund - they are filled out only by those individual entrepreneurs who have employees.
In order not to get confused and not to miss the deadline for paying tax or filing a declaration, advice from practice:
- Read 2-3 sources of information, one of them is necessarily official, i.e. tax code or information on the official website of the Federal Tax Service.
- Make a sign for yourself what taxes to pay, when, when to submit the declaration. Next write the articles of laws where it is written about them. And mark on the plate what date and what you did, when you paid the tax, when you submitted the report. And so every quarter. He is very disciplined and helps to remember his taxes.
How to submit reports, in the tax queue ?!
An individual entrepreneur can submit reports in three ways:
- In person (on paper and flash drive).
- By mail (on paper).
- By TCS (in other words, by e-mail), without paper and queues at the tax office or at the post office.
The most advanced way is electronic submission of reports... This is paid, done through a special telecom operator. When choosing a method for sending reports, compare which will be more expensive:
- defend half an hour at the post office, pay for postal services several times a year (for individual entrepreneurs with employees) or once a year (for individual entrepreneurs without employees);
- pay a certain amount of money and send the same reports electronically without leaving your computer;
- go to the tax office, talk to the inspector, stand in line, spending time on the road.
There is no strictly positive way. Find what is right for you.
You can send to the post office or to the tax office and courier... Of course, when sending your representative to the tax office, be sure to write him a power of attorney to submit reports.
How to keep an individual entrepreneur's accounting department?
Very often, entrepreneurs have a question: is it worth it to do the accounting on their own or to entrust it to a specially trained person?
And here you and I understand that if you ask an accountant about this, you will receive an appropriate answer: of course, it is better to entrust it to a specialist.
If you ask the opinion of your acquaintance individual entrepreneur, he will say: what is there to charge, pay someone money, lead it yourself.
If you ask the tax office, I suppose they will say that it doesn't matter as long as you pay your taxes on time and correctly.
I will answer like this. Don't take anyone's word for it. Calculate your every move. Have a question about an accountant? Consider how much time it takes you to calculate taxes and lay out papers, read laws and search for answers on the forums. Calculate how much an hour of your time costs and how much the work of an accountant costs. If you have time, but not enough money, keep records yourself, it is not very difficult. If you have money and little time, entrust it to an accountant.
There are also such tools for accounting and reporting of individual entrepreneurs, such as programs (1C, BukhSoft) and online services (My business, Kontur.Buscheriya, BukhSoft Online, 1C Online, My finances and others). Online services make it possible to control the timing of payment of taxes and submission of reports, help submit reports (subject to the purchase of an electronic digital signature). It should be understood that the cheaper the service, the more limited the set of functions it is. A reasonable approach to choosing an automated assistant for accounting is a combination of a low price, the availability of the functions you need and your own sense of responsibility.
According to the law, only the individual entrepreneur himself is responsible for the failure to submit reports or non-payment of taxes.
Not an online service, not your accounting assistant, but you personally. So please be financially literate and always think with your own head.
My advice: if you lead yourself, lead in good faith. You are your own accountant. Read the laws, consult professional accountant(for example, we advise individual entrepreneurs about keeping records at the initial stage, show and tell what, how and where is done). If you use an online service or program, check everything, because errors are possible in any programs. Do not start accounting, so that later you do not have to overpay to a third-party specialist for eliminating the mess in your accounting department. Collect all documents confirming the receipt of goods, works, services from your suppliers, keep a book of income and expenses, a plate on the deadlines for submitting reports and taxes. File all papers in a folder, collect cash and sales receipts, receipts, bank statements.
Summarize
For individual entrepreneurs, tax regimes are applied: basic (with all taxes), STS (6% from income or 15% from the difference between income and expenses), patent. Less commonly UTII and ESKhN (agricultural). The most profitable is usually the simplified taxation system of 6% or a patent.
There are accounting and tax reporting. Individual entrepreneurs keep books of income and expenses and submit tax reports - declarations - once a year. You can donate in person, by mail or electronically.
In conclusion, I want to say: you will succeed!
You never know what you can do till you try. Master the registration of individual entrepreneurs, keeping records of individual entrepreneurs, submitting reports - you can do anything. Read the laws, consult (only, please, with specialists, and not with colleagues, who, just like you, while they are not very familiar with the issue, know only what they have encountered themselves), connect the electronic submission of reports, pay taxes and keep an account your money.
Good luck with your business!
Write in the comments, and you have already registered as an individual entrepreneur or are you just planning and looking for information on the topic? Do you manage / plan to do your own bookkeeping or trust a specialist?
The reporting of individual entrepreneurs without employees for 2018 will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums.
Individual entrepreneurs, as well as legal entities must pay certain taxes. The composition of taxes depends on the chosen taxation system. Tax reporting by individual entrepreneurs is also related to the taxation system and the absence or presence of employees. How to pay taxes and submit reports as an individual entrepreneur, we will describe below.
The submission of reports by an individual entrepreneur has its own characteristics. The reporting of individual entrepreneurs without employees for 2019 will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums. Moreover, contributions are paid in any case, and personal income tax - only if there are employees, and in some cases, personal income tax is paid from the individual entrepreneur's own income.
Personal income tax
If people work for individual entrepreneurs, it means that they receive a salary. From such income, the individual entrepreneur must withhold and transfer personal income tax to the budget.
The tax itself is most often paid on the day the income is paid or the next day. To understand on what day to pay personal income tax, an individual entrepreneur should determine the type of employee's income.
For example, in most cases, personal income tax is transferred from an advance payment only at the end of the month. The same rule applies to personal income tax from vacations and sick leave(Article 226 of the Tax Code of the Russian Federation). All terms for transferring personal income tax directly depend on the date of actual receipt of income. You can determine the date of actual receipt of income, guided by Art. 223 of the Tax Code of the Russian Federation.
All transactions related to personal income tax, individual entrepreneurs are required to reflect on a quarterly basis in the form of 6-personal income tax.
The reporting period for 6-NDFL is the last day of the month following the reporting period. For example, for 9 months, tax authorities are waiting for a report from an entrepreneur until October 31.
Individual entrepreneurs on OSNO declare income received in 3-NDFL. You need to submit the report before April 30. And if an entrepreneur works for the first year, when he first receives income, he must send a 4-NDFL declaration to the Federal Tax Service.
Insurance premiums
There are two types of contributions: contributions for self and contributions from employees' income.
All individual entrepreneurs pay fixed contributions. The amount of contributions changes every year.
For 2019, the following payment amounts have been established:
- contributions to pension insurance (OPS) - 29 354 rubles;
- contributions for medical insurance (CHI) - 6,884 rubles.
When calculating fixed payments, you should also take into account the amount of annual income. If the income exceeds 300,000 rubles, the individual entrepreneur must additionally pay 1% of the excess amount (Article 430 of the Tax Code of the Russian Federation).
It is important to pay the fixed installments by December 31st. The frequency of deductions can be determined by the individual entrepreneur himself: it is more convenient for someone to pay every quarter, while for someone it is easier to pay the entire amount at the end of the year.
Since 2017, all contributions are sent to the Federal Tax Service.
If an individual entrepreneur pays wages to hired workers, from such income he must calculate and transfer contributions to OPS, compulsory medical insurance and social insurance... All contributions, except for contributions for injuries, must be transferred to the Federal Tax Service.
For contributions deducted from the income of employees, you need to make a calculation of insurance premiums. It should be sent once a quarter until the last day of the month following the reporting one.
For contributions for personal injury, individual entrepreneurs must submit Form 4-FSS - by the 25th of the month following the reporting month.
An individual entrepreneur with employees, by the 15th day of each month, must send to FIU form SZV-M.
What taxes does an individual entrepreneur pay on OSNO
Taxes of an individual entrepreneur on OSNO can be conditionally divided into general (which all individual entrepreneurs pay) and specific taxes. The general ones include personal income tax and insurance premiums.
In this case, VAT will be a specific tax characteristic of the general taxation system.
You need to pay tax and submit a declaration once a quarter by the 25th day of the month following the reporting one.
What taxes does the individual entrepreneur pay on the simplified tax system
Individual entrepreneurs 'taxes on simplified taxation differ from individual entrepreneurs' taxes on OSNO. The simplified person does not need to pay VAT.
SP on the simplified tax system must submit a declaration according to the simplified tax system. Completion date - April 30th. The same period is set for the payment of the annual tax according to the simplified tax system. In addition to annual amount, The individual entrepreneur must pay advance payments by the 25th day of the first month of the II, III, IV quarters.
Since an individual entrepreneur submits a special income declaration on the simplified tax system, he does not have an obligation to submit a 3-NDFL declaration.
What taxes does an individual entrepreneur pay on UTII
Taxation and reporting of individual entrepreneurs on UTII has its own characteristics. Personal income tax and insurance premiums are paid on a general basis.
You also need to pay single tax on imputed income.
You need to submit a declaration for UTII by the 20th day of the first month of I, II, III, IV quarters.
The 3-NDFL declaration is not submitted if the individual entrepreneur conducts only activities that fall under UTII.
Reporting about other taxes
All individual entrepreneurs with employees must submit to the Federal Tax Service information on the average number of employees once a year. This must be done before January 20.
In addition to the listed types of taxes, an individual entrepreneur must pay taxes in the presence of certain objects. For example, property, transport, land. For these objects, you also need to draw up declarations and send them to the Federal Tax Service. The deadlines for reporting and paying taxes can be found in the relevant chapters of the Tax Code.
What kind of reporting is submitted by an individual entrepreneur can be determined by the taxation system. Submission of reports to individual entrepreneurs on time will save a businessman from penalties.
Some entrepreneurs who do not use the labor of hired workers ask themselves the question: what kind of reporting does an individual entrepreneur submit without employees? In our material you will find the answer to this question.
IE without workers: reporting
The reporting of individual entrepreneurs without employees depends on the tax regime chosen by the entrepreneur.
Reporting of individual entrepreneurs to the social tax system without employees
Entrepreneur with no employees applying general regime taxation must:
- report on their income by submitting a 3-NDFL declaration at the end of the year, and on new form (approved by Order of the Federal Tax Service of Russia dated 03.10.2018 N ММВ-7-11 / [email protected]). 3-NDFL for 2018 by an individual entrepreneur on DOS must submit no later than 30.04.2019 (clause 1 of article 229 of the Tax Code of the Russian Federation);
- submit a quarterly VAT return (approved by Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3 / [email protected](as amended on 12/20/2016)). In 2019, the VAT return must be submitted within the following deadlines:
The VAT declaration for the IV quarter of 2019 will need to be submitted already in 2020 - no later than January 27, 2020.
Reporting of individual entrepreneurs on the simplified tax system without employees-2017
Individual entrepreneurs on the simplified tax system without employees must once a year submit tax returns under the simplified tax system (approved by the order of the Federal Tax Service dated 26.02.2016 N ММВ-7-3 / [email protected]). This must be done no later than April 30 of the year following the reporting year (subparagraph 2 of paragraph 1 of article 346.23 of the Tax Code of the Russian Federation). Accordingly, for 2018 the declaration must be submitted no later than April 30, 2019.
SP on UTII: reporting without employees
If an individual entrepreneur without employees pays UTII, he is obliged to submit to the Federal Tax Service Inspectorate only a declaration on this tax (approved by Order of the Federal Tax Service of 06/26/2018 N ММВ-7-3 / [email protected]). It is rented on a quarterly basis no later than the 20th day of the month following the reporting quarter (clause 3 of article 346.32 of the Tax Code of the Russian Federation). Here are the deadlines for filing a declaration for an individual entrepreneur on UTII without employees in 2019:
SP on PSN without employees: reporting
If the individual entrepreneur has chosen the patent taxation system, then he does not need to submit any reports at all (Article 346.52 of the Tax Code of the Russian Federation).
Reporting of individual entrepreneurs without workers: combination of modes
If an individual entrepreneur without workers combines several modes, then he must submit reporting within the framework of each of these modes. For example, an individual entrepreneur without employees, combining the simplified taxation system and UTII, must report once a year on the simplified tax system and quarterly on the UTII.
What other reporting to the IFTS may be required from individual entrepreneurs without workers
In some situations, individual entrepreneurs without workers will have to submit reports outside the framework of the regimes they apply.
For example, individual entrepreneur on STS / UTII according to general rule exempt from the obligation to pay VAT and submit a declaration for this tax, but if the individual entrepreneur in the special mode acted as tax agent for VAT or by mistake issued an invoice with the allocated amount of VAT, then such an individual entrepreneur will need to submit a VAT declaration (
One of the key operations performed by an individual entrepreneur in keeping records of documentation is financial statements... The owner of the individual entrepreneur records the expenses and income of his organization in a special book of records. According to the wording of the legislation of the Russian Federation, an individual entrepreneur can use a simplified taxation system.
The range of services for individual entrepreneurs, which includes the use of a simplified version:
- keep records in the ledger of income and expenses;
- calculation of the amount required to pay the Single Tax;
- making calculations on contributions to the Pension Fund;
- calculation of the amount that is issued to employees as wages;
- a summary of transactions performed at the checkout;
- assistance to an individual entrepreneur in making payments for contributions from the FIU and FSS;
- Demonstration of the accounting book, provision of reports of paid taxes to the Pension Fund of the Russian Federation, FSS, IFTS.
Below are the prices for an individual calculation of the amount of different accounting services for an individual entrepreneur - use our calculator
Accounting services for monthly maintenance of LLC, CJSC, OJSC
(Checking the correctness of primary documents, accounting consulting, report, preparation and submission of reports to the IFTS, Pension Fund, FSS via the Internet)
Rate | The content of the tariff calculation for accounting services | OSNO | USN15% | USN6% | UTII |
---|---|---|---|---|---|
"Classic 10" | Accounting support up to 10 primary documents per month, salary calculation for up to 3 employees, production of up to 5 primary documents per month | 7 800 | 5 800 | 5 500 | 6 200 |
"Classic 30" | Maintenance of up to 30 primary documents per month, calculation of salary for up to 10 employees, production of up to 5 primary documents per month | 12 500 | 10 800 | 9 800 | 11 200 |
"Classic 50" | Maintenance of up to 50 primary documents per month, calculation of salary for up to 15 employees, production of up to 5 primary documents per month | 14 000 | 12 000 | 11 000 | 13 000 |
"Classic 100" | 19 000 | 17 200 | 15 000 | 18 000 | |
"Premium250" | Up to 250 primary documents per month, salary calculation for up to 20 employees, production of up to 15 primary documents per month | 25 500 | 25 500 | 20 000 | 24 000 |
"Premium300" | Up to 300 primary documents per month, salary calculation for up to 25 employees, production of up to 30 primary documents per month | 32 000 | 31 000 | 29 000 | 30 500 |
"Platinum" | Over 300 primary documents per month, salary calculation for over 25 employees, production of over 30 primary documents per month | 44 000 | 41 500 | 36 000 | 42 000 |
Price list for accounting services for monthly maintenance for an individual entrepreneur
(Checking the correctness of the preparation of primary IP documents, consultation, reporting, preparation and submission of reports to the IFTS, PFR, FSS and other services via the Internet)
Rate | Content of tariff calculation | Cost of OSNO | USN cost 15% | STS cost 6% | UTII cost |
---|---|---|---|---|---|
"Standard 10" | Maintenance of up to 10 primary documents per month, calculation of salary for up to 3 employees, production of up to 5 primary documents per month | 3 000 | 2 000 | 1 800 | 2 000 |
"Standard 30" | Up to 30 primary documents per month, salary calculation for up to 10 employees, production of up to 5 primary documents per month | 4 300 | 3 500 | 2 800 | 4 000 |
"Standard 50" | Up to 50 primary documents per month, salary calculation for up to 15 employees, production of up to 5 primary documents per month | 5 500 | 4 900 | 4 600 | 5 100 |
"Standard 100" | Up to 100 primary documents per month, salary calculation for up to 20 employees, production of up to 10 primary documents per month | 8 000 | 7 300 | 6 900 | 7 500 |
Price for quarterly maintenance of individual entrepreneurs
Rate | Contents of calculating the rate of payment for accounting services | Cost of OSNO | USN cost 15% | STS cost 6% | UTII cost |
---|---|---|---|---|---|
"Null" | Preparation of an accounting "zero" report to the IFTS, FSS, Pension Fund | 2 000 | 1 000 | 1 000 | 1 000 |
"Start" | Maintenance of up to 15 primary documents per quarter, without payroll, preparation and submission of a complete set of reports to the IFTS, Pension Fund of Russia, FSS by mail | 6 000 | 4 500 | 4 000 | 6 000 |
"Start Plus" | Maintenance of up to 30 primary documents per quarter, without payroll, preparation and submission of a complete set of reports to the IFTS, Pension Fund of Russia, FSS by mail | 9 000 | 7 500 | 7 000 | 8 500 |
"Start Premium" | Maintenance of up to 50 primary documents per quarter, payroll for up to 3 employees, consultations, preparation and submission of a complete set of reports to the Federal Tax Service Inspectorate, Pension Fund of Russia, FSS by mail | 13 000 | 11 200 | 10 000 | 12 000 |
Price list for an additional list of IP services
Services list | Service cost, rub |
---|---|
Recovery accounting | 1,500 / hour |
Preparation and submission of additional reporting forms by specialists (for 1 reporting form) | 1 300 |
Drawing up and submission of an updated declaration for past period specialists | 1 300 |
Development of accounting policies | 3 000-5 000 |
Escort office check specialists | 8 000 |
Escort on-site inspection | 3,000 / hour |
Accounting representation on various issues in government bodies: FTS, extrabudgetary funds(for 1 trip) | 3 500 |
Obtaining a certificate from the IFTS about open accounts | 4 000 |
Obtaining a certificate from the Federal Tax Service Inspectorate about the absence of debt | 4 000 |
Receiving a notification from the Federal Tax Service Inspectorate about the possibility of applying the simplified taxation system | 1 500 |
Reconciliation with the Federal Tax Service Inspectorate for each KBK for 1 year | 1 200 / hour |
Development of an accounting workflow schedule | 1 200 / hour |
Development of an optimal scheme for accounting interaction with counterparties for the main business operations the client, including the drafting of contracts, the development of primary documents for each transaction (Acts on the provision of services, work performed, agent reports, powers of attorney, etc.) in the absence of unified forms. No more than 5 contracts of the same type. Taxation is optimized if possible | 1 200 / hour |
Reconciliation services with the Federal Tax Service Inspectorate for each KBK for 1 year | 1 200 / hour |
You may also be interested in:
- for January - June until June 15, an amount equal to 50% of the total amount of tax advances for that year;
- for July-September until October 15, an amount equal to 25% of the total amount of tax advances for that year;
- for December to 15 January an amount equal to 25% of the total amount of tax advances for that year.
- settlement documents in the FSS, which are submitted to the institutions of the social insurance fund, where an individual entrepreneur is an employer. This document must be submitted before the 25th day of the month that follows the reporting period. It is necessary to submit a report for the first three months, six months, nine months and a year. The statement includes two options for contributions - these are contributions for temporary disability and contributions to the OSS from occupational diseases and injuries sustained at the enterprise.
- calculation for SV, already accrued and paid, to the OSS by payers of SV, who must deal with payments to individuals. persons. The document must be submitted before the 15th day of the second month after the reporting period. This document is submitted for the first three months, six months, nine months and a year. The document is sent to the PF at the place of registration of the individual entrepreneur.
- individual reports on the RSV-1 form.
- income statements nat. persons who must be submitted by March 1 of the year following the reporting period.
- data entered earlier cannot be edited;
- book framed in in electronic format, will be printed ..
In this case, you need to take into account the fact that an individual entrepreneur may be punished for non-payment of taxes (criminal prosecution). And despite the fact that you pay the fine imposed on you, you still cannot get a guarantee that criminal liability will be removed. That is why we advise you to trust the specialists in maintaining IP documents.
To succeed in entrepreneurial activity, check out How to Avoid Common Mistakes. Even if you personally represent and work according to the simplified system specified above, these factors do not exempt individual entrepreneurs from submitting reports to government agencies. It is worth considering the fact that the statements of the individual entrepreneur must be submitted once a quarter. As an entrepreneur, you may be fined large sums for not submitting these statements. How should an individual entrepreneur submit reports to an individual entrepreneur? It should be noted that in our time there are institutions whose specialists accompany services to support the activities of an Individual Entrepreneur, including the reporting of individual entrepreneurs. Having paid a certain amount, the specialists will provide advice to the individual entrepreneur, where they will answer all your questions and explain how to draw up the reporting correctly.
Reporting of an Individual Entrepreneur
Reporting of individual entrepreneurs without hired employees.
1. Unified reporting on each taxation function.
In the case when in the property of the individual entrepreneur there is a plot of land used in his business or as his personal development, a tax regulation is submitted for 12 months for taxes on land. The form of the tax regulation code is 1153005. The reporting is submitted by February 1, the year immediately following the reporting period. Since 2015, a law has entered into force, according to which you can not submit this regulatory document. However, for 2014 the accounts must be filed.
2. Entrepreneurs working on unified system taxation must file the following financial statements.
First, the value added tax document. It is served on Form 1151001 once every three months. The period for which you can submit a report for IP is the 25th day of the month, which follows immediately after the past tax period. Thus, a regulatory document for the last three months is submitted by an individual entrepreneur before January 25, and for the last three months no later than January 25, February 25, March 24.
Reporting income tax natural person(that is, a declaration of possible income) must be filed immediately, as soon as the fact of making a profit from the work of an individual entrepreneur has taken place within 5 days after the end of the month from the date of receipt of income. The documentation is submitted in order to form advance payments for income tax for individuals. persons who were paid throughout the year. There are situations when a person has been engaged in entrepreneurial activity for a considerable amount of time and serious changes in the amount of income are not expected, then this form of report is allowed not to be provided. Calculation of tax prepayments is calculated based on documents submitted for past taxable periods of time.
Tax documentation for personal income persons must be filed before June 15 of the year following the taxable year.
For the entire time of this period, the head of the individual entrepreneur must pay:
The simplified taxation system requires the following reports:
A single tax tax report that must be paid to an entrepreneur due to the use of a simplified taxation system. All documents are submitted on Form 1152017 by April 30 of the year that follows the tax period.
The declaration must be submitted once a year.
Tax advances are filed for the first quarter, for the first six months, for the first nine months exactly before the 25th of the month following the reporting period. Annual tax is payable by March 30 of the year following the tax period. Taxes for advance payments are calculated in the same way as annual taxes - on the total volume of profit and expense, and not on the possible profit, which is done in a unified taxation system.
The following documents are submitted to the accounting department for the unified tax on imputed income.
Documents for the unified tax on imputed income in the form 1152016 once every three months on the 20th day of the month that comes after the tax period has passed. Taxes must be paid by the 25th.
Accounting reports for an individual entrepreneur with hired employees.
The reports of such entrepreneurs include reports on employee contributions and taxes. It is worth noting that such reports, paid from the amount of profit and paid to individuals, are not influenced by the tax system. The list of documents will be one for all taxation systems.
Thus, the reporting includes:
Reports provided by an Individual Entrepreneur: tax, accounting, financial.
If we talk about tax reports provided by an entrepreneur, then it should be noted that it is influenced by the chosen system of reports on paid taxes. There is a significant difference between entrepreneurs who provide payment under the simplified tax system and those who are on common system: the first to submit a general report on tax action, while the second designated ones are an income declaration and a report on the excess of funds received (if there is one).
The above has nothing to do with taxes on land and agricultural taxes, as well as information reported to state funds.
Individual entrepreneurs are required to maintain accounting records. This is indicated in federal law December 6, 2011 No. 402-FZ. But the interpretation of this law is twofold: if an individual entrepreneur reports on his income and expenses or keeps a report on other taxable objects, then the citizen may not accounting documentation... It follows from this that an entrepreneur has the right not to submit a report, no matter what taxation system his business is on.
However, despite the fact that the individual entrepreneur may not keep the documents specified above, he should still take notes about the order in cash... Let's turn to the National Standard of Form No. 1. This document states that the entrepreneur is obliged to record his activities in the ledger and in other documents.
An entrepreneur can file reports electronically only under the following conditions:
If the accounting book is subject to editing, then the head of the individual entrepreneur will have to certify these changes with a list or seal. It is necessary to present information in the book of accounting of business activity in detail and accurately. The term of its application is a year. All major IP reports must be written in this document.