The annual report for un on simplified. Annual reporting IP tax
Individual entrepreneurs in most cases are exempted from accounting, unlike legal entities. But they must fill out the registers established by regulatory enactments, submit declarations and other forms to supervisory authorities. Reporting IP in 2019 depends on the applicable tax system, type of activity, use of wage labor.
For the convenience of all representatives of small businesses can be classified as:
- independent entrepreneurs in various taxation regimes;
- with staff
- performing operations with a separate n / a;
- without activity.
In the general case, the submission of reports for individual entrepreneurs consists in periodically filling out the basic tax declarations at the Federal Tax Service and statistical forms at the request of Rosstat.
Institutions also have the right to require decoding of indicators and primary documentation in support of the correct determination of the budgetary obligation.
To do this, it is necessary to keep tax registers:
- approved books;
- calculations;
- statements;
- magazines.
If the requirements of the legislation for recording books of income, expenses or other indicators are met, then the accounting reports on the activities of entrepreneurs are not required to keep.
There are several ways to transfer declarations and other forms to the authority:
- on paper in person or through a representative;
- by mail with a list of attachments;
- in electronic form through the payer's account, using online services and digital signatures.
The reporting deadlines are established in regulatory enactments with the condition that if the last date falls on holidays, then documents are allowed to be transferred on the first business day. This rule also applies to the payment of mandatory taxes and fees.
In 2019, the following n / a modes are provided for IP:
- OSNO - general system;
- USN - simplified;
- UTII - a single tax on imputed income;
- USHN - special agricultural regime;
- PSN - patent.
Combination of several systems for individual entrepreneurs with mixed activities is allowed. For example, STS and UTII or STS and PSN. In this case, separate accounting of indicators is carried out, statements for each tax are provided.
Legal acts of the Russian Federation are constantly changing, amendments are being made to the declaration. Regardless of what kind of reports the individual entrepreneur submits, before proceeding to fill out the forms, it is necessary to check the relevance of the form on the official IFTS website. There is also an order and a sample fill.
For businessmen who have chosen the general regime, 2 main fees are defined:
- Personal income tax.
A quarterly report to the tax office for entrepreneurs who are VAT payers should be submitted only in electronic form in the form of KND-1151001 through a special operator until the 25th day of the next month. If the entrepreneur is not registered in the VAT system, but acts as an agent during the transaction and must transfer the fee to the budget one time, then a paper declaration is allowed.
2 types of forms are provided for income tax:
- 3-NDFL - final annual reporting up to April 30 for the past period. In 2019, the current form was approved by Order No. MMV-7-11 / 671 @ 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 r. Otherwise, sanctions increase to 5% per month from the obligation indicated in the statements. The maximum amount may be 30%, at least 1000 p.
- 4-personal income tax - served by a one-time newly made individual entrepreneur within 5 days after the end of the month in which the first revenue was received. And also in the case of a sharp change in the level of income - by 50% of the previously declared. Based on this report, the IFTS calculates 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 for 200 rubles for failure or violation of deadlines.
If the IP is liquidated, then reporting on 3-NDFL is necessary in the 5-day period from the date of suspension of operations for the hours worked since the beginning of the year.
The simplified system provides for the declaration of 1 fee with the quarterly payment of advance payments.
STS is subdivided by tax base and rates into:
- "Income", 1% -6%
- “Income minus expenses”, 5% -15%.
Any simplist reporting in 2019 submits in the form established by Order No. MMV-7-3 / 99 @ dated 02.26.2016:
- 1 time until April 30 for the past calendar year;
- if liquidation occurs - in the next month, renunciation of the status of individual entrepreneurs, no later than the 25th day (for the actually worked time);
- in case of violation of the terms of application of the simplified system, the entrepreneur loses the right to special mode and must inform the Federal Tax Service Inspectorate about the results of activity within 25 days after the end of the quarter.
Reporting delays are punishable by financial sanctions in the amount of 5% of the amount of tax indicated in the declaration, but not less than 1000 r. and not more than 30%.
In legislation, a draft cancellation of the annual form for individual entrepreneurs on the STS “income” is under development. According to preliminary data, the preferential treatment will concern entrepreneurs who fully keep revenue records through online cash desks.
The single tax on imputed income directly depends on the type of activity and is calculated according to a formula that includes several indicators that may vary during the course of doing business. In this case, real revenue does not affect the amount of the budget obligation in the statements. Payers at a bribe need to reflect in the statements the change in key factors on the basis of which the tax is determined.
Reporting on FE to UTII for the control of 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 information:
- Kind of activity.
- Correction factors.
- The main profitability.
- Physical indicators.
- The tax base.
- Amount of obligation.
The single tax rate for agricultural producers is 6%. N / A base is calculated as revenue minus costs. Unified agricultural tax is declared 1 time until March 31 for the past calendar year. Recent changes to the form of the form 01.12.2016. If the individual entrepreneur notifies the Federal Tax Service Inspectorate about the termination of activity at the Unified Social-Economic Tax Office, then next month he will submit a report by the 25th.
The most favorable taxation conditions have been 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 the tax authority.
In a situation where an individual entrepreneur employs a staff of even 1 person in his activity, it is necessary to accrue and pay earnings, as well as taxes and fees associated with this. Reporting is provided for each type of obligation and for personnel.
Recipients of forms:
- 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 Certificate 2-PIT. The drawing up procedure and form were amended on January 17, 2018 according to order No. MMV-7-11 / 19.
- The quarterly summary report of 6-personal income tax without detailing is filled in with an accrual basis. If the number is less than 25 people, it is allowed to take in paper form, in case of exceeding the limit - in electronic form. The reporting procedure and the type of form are enshrined in Order No. MMV-7-11 / 450 @ from 10/14/15.
- A statement of the average number of employees once a year. The form was approved on March 29, 2007 in Order No. MM-3-25 / 174.
- Unified calculation of insurance premiums every quarter according to the document dated 10.10.2016 No. MMV-7-11 / 551 @. The form includes information on fees at the OPS, compulsory medical insurance, on disability and maternity benefits, as well as personalized information on employees.
What reports does the IP give to the Pension Fund:
- The annual form of SZV-HUNDRED for full-time employees and employees under civil law contracts. The main package is attached to the list of ODV-1 with personalized accounting data. The forms are approved by Decree No. 3p of January 11, 2017.
- The monthly form SZV-M (PP PF RF No. 83p dated 02/01/2016) for employees who were paid salaries.
Every quarter, information on injuries and occupational diseases is submitted to the Social Insurance Fund in accordance with form 4-FSS, approved by order No. 381 of 09/26/16 as amended on 07/07/2017. In some regions of the Russian Federation, there is an experimental program under which, in preparing reports, it is necessary to be guided by document No. 114 of 03/28/2017.
The deadlines for submitting mandatory IP forms with hired personnel are presented in the summary table:
Recipient | Report | Periodicity | Date limit |
Federal Tax Service | 2-personal income tax | annually | 01.04 |
6-personal income tax | quarterly | · 30.04; | |
RSV | 4 times a year | · 30.04; | |
Information on the average number | annually | January 20th | |
FIU | SZV-M | per month | 15th |
SZV-STAGE and ODV-1 | · Once a year; · Upon retirement of an employee. | · March 1; · On the 3rd day after receiving the application. |
|
FSS | 4-FSS | quarterly | · On paper form - the 20th day of the next month; · In digital form - 5 days later. |
For failure to report or violation of deadlines penalties are provided.
In addition to the basic budget fees, which all entrepreneurs are subject to, additional taxation is provided for in certain types of activities or facilities by regulatory acts:
- Excise. The declaration is submitted monthly until the 25th day of the previous period. Payers of tax are entrepreneurs engaged in operations with excisable goods on the territory of the Russian Federation. Alcohol producers submit an advance transfer notice 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 of the next month to the district IFTS, where the activity is carried out.
- Mineral extraction tax. Payers are individual entrepreneurs on the basis of issued licenses for the right to use subsoil. Reporting is submitted to the main IFTS monthly until the end of the next period.
- Regular payments for the use of subsoil. They are assigned to entrepreneurs who conduct licensed exploration, appraisal or construction activities that are not related to direct mining. The reporting is quarterly, the terms are similar to the declarations on mineral extraction tax.
- Fees for the use of aquatic biological resources. Payers are entrepreneurs who earn fishing and other seafood. One-time reporting is submitted with information on licenses and accrued fees in a 10-day period after obtaining the right to operate. A form with data on the quantity of by-catch should be provided by the 20th day of the next month, when the permit expires.
- Fees for the use of wildlife. They pay private hunters who have received permission to do so. Information on the issued documents and mandatory amounts are submitted to the Tax Service within 10 days from the date of delivery of the license.
- Trading fee. Establish local authorities for the implementation of commodity operations. Do not pay IP on PSN and UES. The reporting is a notice 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:
- Payment for land. For persons who own a land.
- Transport tax. Owners of movable property, regardless of whether cars are used in business, need to pay this regional fee.
Environmental reporting is filed when a businessman carries out operations on:
- waste disposal, liquidation, processing;
- engaged in environmental protection;
- pollutes nature 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 of NVOS.
Interruptions in work occur for various reasons, from illness to a general economic downturn. However, if the entrepreneur has not passed the official liquidation procedure, responsibility to regulatory authorities is not removed from him.
This category of payers often addresses the question - if an individual entrepreneur does not conduct business, then what report should be submitted to the tax? For different N / A systems, the usual terms and forms are retained. If the downtime lasts a whole year, then for all taxes except UTII, with dashes instead of indicators. If the activity has been 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 tax system or liquidates. The only way for an individual entrepreneur to make a zero declaration is to document the absence of physical indicators on the basis of which the liability is calculated. For example, a taxi driver sold a car and during the reporting quarter did not buy a new one.
On the general system, it is possible to submit a simplified declaration, which includes information on VAT and personal income tax.
Also, the individual obligation to transfer fixed insurance premiums “for themselves” to the TSO and CHI (with the exception of cases stipulated by law) remains. The section provided in the declaration on the simplified tax system for including these amounts in the reduction of the main tax, in the absence of a budgetary obligation, is not filled out.
An entrepreneur who was an employer and is registered in social funds, but dismissed all employees and did not pay income to individuals for a whole year, does not submit empty reports.
If the individual entrepreneur decided to withdraw from registration, then it is necessary to report to the IFTS in the following order:
- uTII payers submit a declaration before an application for liquidation;
- simplists should send the form on the simplified tax system after the deprivation of IP status in a 25-day period;
- general systems fill 3-NDFL within 5 days from the date of deregistration and VAT until the 25th day at the end of the quarter.
All entrepreneurs are required to ensure the safety of primary documentation, tax and statistical reporting for 5 years after closing.
Reporting is a headache for all businessmen. Everyone who at least once cooked in this kitchen knows how difficult it is to keep track of the deadlines for all important papers, but for late delivery they charge fines and rather big ones. True, entrepreneurs in this regard were a little more fortunate than legal entities, since IP reporting is not so voluminous. And in some taxation regimes and with a successful combination of circumstances, it is possible and not to keep accounting at all. Consider how to report to the tax.
What kind of reporting does the IP give?
You should start with the classification of reporting papers. All tax reporting for individual entrepreneurs can be divided into 6 categories, each of which is better considered separately:
- on compulsory taxes different in different taxation regimes;
- for hired personnel;
- on cash transactions;
- additional taxes, the need to pay which depends on the specifics of the business;
- statistical;
- zero.
Reporting in different modes
Everything is simple here: what kind of tax the individual entrepreneur pays - he submits such reports. If combines two modes - submits 2 declarations.
General mode
OSNO is called the default mode because it is assigned to those persons who did not submit a request to choose another system during registration with the Unified State Register of Registered Enterprises. Moreover, in automatic mode and without notification. Not many people prefer to stay on the OSNO, as this is also the most difficult mode, which cannot be done without the help of a competent accountant.
IE on OSNO pay all types of mandatory taxes. This is personal income tax, and VAT, and property tax. And the reporting of an individual entrepreneur who has chosen OSNO for 2019 consists of 3 positions:
Simplified mode
Anyone who prefers to work on the STS can breathe deeply, since they tried to simplify this regimen for glory. It involves the submission of only one report - KND declaration 1152017. The deadline for submission is also pleasing - until April 30 of each year. Why is everything so simple?
An individual entrepreneur on a simplified payment plan must pay only one tax and only once a year, and makes advance payments on a quarterly basis, calculated independently. Tax authorities do not verify the accuracy of advance payments, relying on the good faith of entrepreneurs. And why should they be the last ones to cheat, if after submitting the declaration all errors “pop up” and the difference between the amount payable and the amount actually paid will have to be reduced to zero.
The Federal Tax Service does not exempt FE on a simplified system from maintaining KUDIR - books of accounting for income and expenses. It is needed to account for the funds received and spent on doing business and for the correct calculation of the tax base, and subsequently the tax itself.
Single agricultural tax
Only those businessmen whose activities are based on the production of agricultural products can go to the Unified Economic Tax Administration. Moreover, this area should bring 70% of all income. But they need to submit only one KND declaration 1151059. The deadline for submitting it is March 31.
Taxpayers at the Unified Agricultural Taxes are not exempted from completing KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.
A single tax on imputed income
At UTII, businessmen do not pay tax on actual income, but on some ideal. The state establishes it, and regional authorities introduce special coefficients to reduce the size of deductions. They can be found on the website of the Federal Tax Service.
All reporting IP on UTII is reduced to one tax return KND 1152016, which must be submitted quarterly by the 20th day of the month following the reporting period.
Since imputed indicators rarely change, and real income is not taken into account, it is enough to calculate the UTII tax only once and stamp the same declarations. But, of course, only until one of the values \u200b\u200bis changed, or until the physical indicator changes (room area, number of vehicles).
Not all types of activities can be levied on UTII; therefore, entrepreneurs often combine this regime with others, which means that they report on two regimes simultaneously. Everything would be fine, but the imputation is not available in all regions of the Russian Federation, for example, in Moscow it is not.
Accounting reports of IPs, including KUDIR, are not needed on an imputed basis, but they can be kept to simplify accounting.
Patent
PSN is the most simple taxation system developed only for entrepreneurs. Organizations cannot buy a patent, the value of which immediately replaces all types of taxes and exempts from filing reports.
Since the list of activities for PSN is limited, and it is impossible to hire more than 10 people, many businessmen combine a patent with other modes. In this case, appropriate reports must also be submitted.
Reporting for IP employees
This type of reporting should not be provided to entrepreneurs without workers, and they were lucky, as the people who hired workers hand over an unlimited number of papers:
Report | Decryption | Deadline |
---|---|---|
HSS Information | Notice of the average number of employees for the past year | January 20th |
2-income tax return | Declaration of income of IP employees, the number of papers filed should be equal to the number of employees | April 1 (if the manager cannot withhold income tax from an individual, he must submit a 2-personal income tax report before March 1) |
Calculation of 6-personal income tax | Served quarterly and year-end |
|
SZV-M | Information about insured employees | 15 numbers monthly |
Unified calculation of insurance premiums | Information on all insurance contributions made in favor of employees of the IP | 30th of the month following the reporting quarter |
Calculation of insurance premiums - new report. It was introduced in 2017 and replaced such forms as RSV-1, RSV-2 and RV-3. The changes are related to the transfer of insurance premiums under the jurisdiction of the Federal Tax Service, the Pension Fund (Pension Fund) and the Medical Insurance Fund (MHI) no longer accept insurance payments and do not control their payment.
And one more nuance: owners of firms with more than 25 employees should send a report to the Federal Tax Service electronic, the rest - in paper.
Zero reporting IP 2019
Zero reports can be submitted only by IP in simplified and general mode, since the patent does not imply the submission of reports at all, and at UTII the fiscal base is assumed to be fictitious income, not real, and there can be no zero indicators on it.
Zero IP reports are submitted in the complete absence of money transfers both in a bank account and at the cash desk. Instead of VAT and personal income tax, you can fill out a single simplified declaration. The deadline for submitting a simplified report is up to the 20th day of the month after the reporting quarter. This is a quarterly report, but it consists of only 2 sheets and can be completed immediately for several taxes.
Simplified reporting is also handed over to zero reporting, although in this case they fill out the same form of KND1152017, but in a slightly different way:
- IE on the USN 6% enter information only in the title page, p. 1.1 and p. 2.1.1;
- IE on the USN 15% enter information on the title page, p. 1.2 and p. 2.2.
Subordinate services rarely require any documents in support of zero activity, but may well turn to the bank and request an extract from the entrepreneur’s account. If fraud is revealed, the offender will pay a fine.
KKM reporting
Individual entrepreneurs carrying out cash transactions using cash registers must observe cash discipline (maintaining cash documentation, observing the cash limit at the checkout).
However, lawmakers have reduced the number of cash reports for small businesses, in 2019 SPs are not required to keep cash on an equal footing with legal entities and draw up cash documents (cash book, PKO, RKO). The restriction in the form of a limit on the availability of funds at the checkout has also been removed from them. The only thing that is still assigned to businessmen is the design of accounting payrolls to confirm the issuance of wages.
Reporting IP in Rosstat
There is also statistical reporting. Rosstat conducts research annually based on information received from company executives. Not all persons should report to this body, but only those whom Rosstat will choose. He will send them a notification with the necessary forms to fill out.
An individual entrepreneur who is interested in Rosstat is required to submit reports within the time period indicated in the notification - month, quarter, year. For ignoring the requirement, you can get a fine, the amount of which is specified in article 13.19 of the code and varies from 10 to 40 thousand rubles.
The remaining entrepreneurs must report to the authority once every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with blank forms.
The list of mandatory forms of statistical reports of IP in 2019 includes:
According to Federal Law No. 402, entrepreneurs must provide Rosstat with a balance sheet and papers on financial results. You can clarify the list in the subordinate regional authority.
Additional reporting
Depending on the direction of the business and the specifics of doing business, an entrepreneur can use excise taxes, bioresources, water, minerals, and transport. All this is taxed, and some of them need to be reported.
Tax reporting at IP closure
Sooner or later, everyone closes. Some due to the expansion of the business and the need for the formation of an organization, others due to lack of profit. Be that as it may, one of the mandatory points of the liquidation procedure is the submission of IP reports. With its preparation and should begin.
Each mode has its own rules for handing over the latest papers:
- at UTII FE submits reports before filing documents on closure;
- on STS - until the 25th day of the month following the liquidation;
- 3-personal income tax - within five days from the date of liquidation;
- vAT return - until April 22 for the 1st quarter of the year.
All reports of IP are subject to storage during the period established by lawmakers. For the loss and damage of securities you will have to pay fines, the amount of which exceeds the cost of restoration.
30 Jan
Good afternoon, our dear readers! The section has already accumulated quite a few articles that have been published on the site for about a year and a half. In addition, we have made a section for you where you can download the current forms of declarations, KUDIR, various reports and read the short requirements for filling them out. The time has come to streamline this information a little, and a lot of information has accumulated!
I’ll say in advance that it’s most convenient to generate and submit reports through special service.
Today we will partially try to do this: we will try to briefly and clearly explain what kind of reporting should be submitted to an individual entrepreneur.
Reporting IP
I will begin, perhaps, with the fact that all the reports that must be submitted / maintained by the SP can be conveniently divided into several groups. In principle, there are four of them:
- Reporting on the taxation system used;
- Reporting on other taxes (if necessary);
- Reporting for employees (if, of course, they are);
- Reporting on cash transactions (if cash transactions are present).
Now let us dwell on each of these four groups in more detail.
Reporting IP on the taxation system used
Everything is simple here, what is the main tax we pay - we return such a declaration. We combine two modes - that means, we hand over two declarations. Where are we renting? Of course, the tax. All information in the following table:
Tax treatment | Declaration (form) | Deadlines |
4-personal income tax | It is compiled after receiving the first income, must be returned within 5 days after the expiration of a month from the date of receipt of this income (for new entrepreneurs) | |
* | ||
It is drawn up for the year, must be passed before April 30 of next year | ||
Unified imputed income tax (UTII) | It is compiled for a quarter, it is necessary to surrender by the 20th day of the month following this quarter | |
No declaration | Does not give up | |
It is drawn up for the year, it is necessary to hand over before March 31 of next year | ||
It is compiled on the basis of the quarter to the 25th day of the month following this quarter |
* Well, a small comment: SP in the general regime (OSNO) is a VAT payer, therefore, it must report except for personal income tax and this tax. Starting January 1, 2019, the obligation to pay VAT also appeared for entrepreneurs at the USH, therefore they will be forced to submit this declaration as well. The remaining taxation systems relate to special regimes that exempt from VAT, except for those operations that are subject to mandatory taxation, respectively, and you only need to submit a declaration according to your regime.
When combining modes, and most often combine USN and UTII - both declarations are submitted. Another option for combining these regimes is with a patent: here the declaration will be one, since there is simply no declaration according to the PSN.
About how to fill out the declaration, we also wrote:
Each tax regime has its own KUDIR form. Let me remind you that KUDIR must be carried out without fail. It’s not necessary to go to the tax office to assure it, it has been canceled for a long time, but it should be available for you: printed, numbered and stitched. The form of the book depends on the tax regime:
You may need the following articles to fill out:
- (for combining modes);
IP reports on other (additional) taxes
An individual entrepreneur can carry out a wide variety of activities, depending on this, he may have an obligation to pay and prepare reports on other taxes. This tax group includes:
- Land tax;
- Transport tax;
For these two taxes, only a legal entity submits a declaration, IP do not submit it: the tax itself will calculate the tax and send a notification.
- Water tax - is compiled based on the results of each quarter, it is necessary to surrender before the 20th day of the month following this quarter;
For entrepreneurs who work in the field of mining or using objects of the animal world / VBR (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:
- Mineral extraction tax (MET) for each month - it must be submitted before the end of next month;
- Fees for the use of objects of the animal kingdom are leased to the tax, the deadline is within 10 days from the date of receipt of such permission;
- Fees for the use of the FBG facilities - here you need to submit two types of reporting to the tax:
- - also surrendered within 10 days from the date of receipt of such permission;
- - shall be surrendered by the 20th day of the month following the last month of the validity of the permission received.
- Regular payments for the use of subsoil - for tax purposes, leased, drawn up for a quarter, deadline - no later than the last day of the month following this quarter.
Reporting IP with employees
If an individual entrepreneur works by himself, he simply pays insurance premiums for himself: a fixed amount and if his income exceeds 300 thousand. No reporting is required in this case.
But if the entrepreneur has employees, then the amount of reporting that should be compiled and submitted to the appropriate authorities increases dramatically. In 2019, documents are handed over in three places: tax, FIU and FSS.
What and where to take, read in the article - here we have already examined in detail this issue with links to document forms.
Reporting IP on cash transactions
Once again, I remind you that IPs that have operations related to the reception / issuance / storage of funds must comply with cash discipline. Moreover, compliance with cash discipline does not depend on the tax regime used and the availability of cash register.
Those who, as part of compliance with cash discipline, keep these documents, can find information about them and download the forms in the section. For example, this is true for fairly large private entrepreneurs working in the field of trade and having several stores.
Exemptions in compliance with cash discipline for entrepreneurs do not apply to cash payments to employees. If you pay your employees in cash, what are you required to make.
Service for maintaining and submitting reports for individual entrepreneurs
there is useful service "My business" for reporting online, bookkeeping, etc.
It’s very easy to submit reports with him, because documents are filled out automatically, the calendar will always tell you when and what to submit, completed documents can be sent via the Internet. Saves a lot of time, effort and patience!
That's all. If you have questions, write in the comments.
Reporting IP must be mandatory, strictly adhering to all laws and recommendations. Specially developed normative legal acts regulate its maintenance and delivery, they must be observed by business entities.
Under the general taxation system
Tax reporting is the first documentation that an entity deals with immediately after registering documents when opening its own business. Such documents are determined by the system of tax amounts.
So what kind of reporting does the IP give? Individual entrepreneurs who use the general taxation system should take into account that this regime implies a wider list of reporting documentation. There are various types of reporting IP, which in most cases are associated with the reflection of tax amounts. The most important document is the tax return, where the calculated data on the calculation and payment of value added tax are entered. These types of reports display information collected over a quarterly period, where the totals are indicated. The submission of the declaration is carried out in the month following the reporting period.
An individual entrepreneur should keep in mind that it is necessary to provide documentation to the tax inspectorate where the registration of individual entrepreneurs took place, or on a territorial basis. This is done only in electronic form.
The report of an individual entrepreneur, who is under the general taxation regime, also acts as a declaration with information on income tax that an individual receives. How to submit reporting IP, so as not to fall under penalties? These documents are prepared once a year and are handed over in the year following the reporting period. At the same time, the legislative deadlines for their provision are determined - April 30.
Individual entities operating individually, at the initial stages of the implementation of certain business processes, must submit a special report. This for IP is presented in the form No. 4, where there is information about the income tax of an individual. It displays data on planned income. The purpose of the declaration is to calculate and pay amounts in relation to advance payments.
If the activity of an individual entrepreneur is carried out for a long time, then the planned income data is entered in the income tax declaration of an individual. Information is entered into it only when the planned revenue is 1.5 times higher than the actual amount.
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Simplified tax system
This is the most common and most commonly used tax regime that is acceptable to many individual entrepreneurs. It has its own reporting system. The simplified mode in terms of reports is the simplest, especially if the individual entrepreneur did not conclude an employment contract with hired personnel.
Reporting IP under the taxation system under consideration requires a special book. It contains data on income and expenditure amounts. Absolutely all business operations should be reflected there, including those related to the implementation processes through which advance payments are made.
The reporting period for the income and expense book is presented in the current year. After its completion, it is necessary to draw up this document properly. It is stitched and affixed with dates and signatures. Moreover, all information should be presented in chronological order. In connection with the latest legislative changes, the book should not be certified by individual entrepreneurs in the tax service. Its storage is carried out at an economic entity, but is presented at the request of a state body.
The preparation of reports by an individual entrepreneur who uses the simplified regime also includes the preparation of a special declaration, which is submitted to the tax office where the registration was carried out.
A tax return must be compulsory, even if there is no hired personnel at the individual entrepreneur. It reflects information on the past year, which was adopted for the reporting period. IP declaration reports contain a column on the number of employees who are accepted as the average annual value. If employment contracts are not drawn up, then this information is not recorded.
There are cases when in the current year a business entity with the status of an individual entrepreneur did not implement any business processes. In this situation, reporting must also give up. It reflects zero values \u200b\u200bthat confirm the absence of activity. It should be borne in mind that for zero documentation there is a special form that is filled in according to the established rules. In addition, specific deadlines for its delivery are determined. If all available requirements are not complied with and the documents are drawn up incorrectly, then certain fines may be imposed on IP.
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Wage-earners
Maintenance of financial statements of IP is significantly different if the presence of hired personnel is the determining factor. At the legislative level, it has been established that an economic entity that carries out entrepreneurial activity without the help of officially registered employees must keep accounting documentation in a minimal amount. In addition, provides a simpler procedure for the implementation of accounting functions. The same provision applies to tax reporting.
As part of the activities of an individual entrepreneur working without employees, the following reporting materials should be created: an annual declaration and an account book (maintained throughout the entire reporting period, which is subject to taxation). The declaration should reflect information that indicates the tax regime used and the amount payable as taxes.
Most often, IP is difficult to cope without the help of employees, especially if sufficiently large business operations are carried out. Therefore, he has to hire staff by concluding employment contracts. When using the simplified system, a business entity has the right to hire 100 people, but no more.
This right entails certain obligations, while being complicated. The declaration should include information that relates to employees. This type of documentation is submitted to the tax service every reporting period, which is 1 year.
Reporting forms for individual entrepreneurs with staff also contain form No. 2. It contains information about all employees, including their average number of employees. It is prepared for the reporting period, which corresponds to the current year. Since the presence of employees determines the conduct of operations with social insurance and pensions, there is a need to prepare additional final documentation. IP reports in this case should be prepared for both the Pension Fund and the Social Insurance Fund.
The reporting document for the Social Insurance Fund is developed in accordance with a special form. It contains data that indicate the accrual and transfer of funds in the manner prescribed by applicable law. Documentation may be prepared electronically.
Submission of individual financial statements to the Pension Fund - preparation of final documents. They provide data on settlement transactions with the specified state body. There are a number of other reporting documents where data concerning personnel information is entered.
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Reporting
Individual entrepreneurs should be aware of the rules for preparing reporting documentation. Individual entrepreneurs have to cooperate with the tax inspectorate, the Pension Fund, the Social Insurance Fund, and other services. An economic entity has various options for submitting reports, but the most common case is that an individual entrepreneur independently goes to the tax office with a package of prepared documents and makes a report.
Sometimes an individual does not have the opportunity to complete the procedure on his own, then he can entrust this to an authorized person. To do this, you need to contact a notary public who will help to correctly compose a power of attorney in the name of another subject. This document can be contacted by the tax office with prepared reports.
An individual entrepreneur can provide the created reporting documentation to the necessary state body by sending. You can use postal services for this. Reports can be transmitted both in paper and in electronic form (special media are used for this).
Reporting of individual entrepreneurs without employees
1. Under the normal tax system
1. Tax return for VAT (KND-1151001 form) - once a quarter, delivery deadline is the 25th day of the month following the tax period. The tax period is a quarter. The tax is paid in installments at 1/3 for the expired tax period no later than the 25th day of each of the three months following the expired tax period.
Those. the declaration for the 4th quarter is filed no later than January 25, the tax for the 4th quarter is paid no later than 1/3 no later than January 25, February 25 and March 25.
2. Tax return 4-personal income tax (declaration of anticipated income) - is filed after the appearance of income from entrepreneurial activity within five days after one month from the date of the appearance of such income. The declaration is submitted so that the tax inspectorate calculates advance payments on personal income tax paid during the year.
If an entrepreneur has been operating for more than a year and he does not plan significant changes in income in the current year, then this form can be omitted, tax advances should be calculated according to the 3-personal income tax return submitted for the previous tax period.
If the entrepreneur has a significant increase or decrease in income (more than 50%) this year, he is obliged to provide a corrective declaration for the recalculation of advance payments.
3. Tax return 3-personal income tax - the deadline is April 30 of the year following the tax period.
The tax for the year is paid no later than July 15, the year following the tax period. During the tax period, FE pay advance payments:
- for January-June - no later than July 15, in the amount of 50% of the annual amount of advance payments (see paragraph 2 of this article);
- for July-September - no later than October 15, in the amount of 25% of the annual amount of advance payments;
- for October-December - no later than January 15, in the amount of 25% of the annual amount of advance payments.
2. Reporting with a simplified tax system
1. Tax single tax returnpaid in connection with the application of the simplified tax system (KND-1152017 form) is submitted to the tax office at the place of registration of the entrepreneur no later than April 30 of the year following the tax period.
Note! The declaration is submitted once a year!
Advance tax payments for the 1st quarter, 1st half of the year, 9 months are paid no later than the 25th day of the month following the reporting period. The tax for the year is paid no later than April 30 of the year following the expired tax period.
Advance payments are calculated in exactly the same way as the annual tax - from the amount of income received and expenses incurred (with a simplified tax system of 15%), and not from estimated income, as with a common taxation system.
2.
3. Reporting with a single tax on imputed income
1. UTII tax return (KND-1152016 form) - once a quarter, no later than the 20th day of the month following the tax period. Tax period - quarter
The tax is paid no later than the 25th day of the month following the tax period.
2. Individual entrepreneurs working under intermediary agreements (commissions, agents, etc.) with taxpayers applying the basic taxation system and issuing / receiving invoices with VAT under the contracts with them are required to submit no later than the 20th day of the month following the reporting quarter The Federal Tax Service Inspectorate in electronic form is a record book of issued / received invoices.
4. Reporting in the patent system of taxation
Individual entrepreneurs working under intermediary agreements (commissions, agents, etc.) with taxpayers applying the basic taxation system and issuing / receiving invoices with VAT under the contracts with them are required to submit no later than the 20th day of the month following the reporting quarter IFTS in electronic form logs of accounting of issued / received invoices.
Reporting by individual employers
The reporting of the IP employer consists of reporting for itself (see section I) and reporting on taxes and contributions for employees.
Reporting on taxes and contributions paid on income paid to individuals under employment and work contracts, services and copyright orders does not depend on the tax system of individual entrepreneurs. Therefore, the list is common to all tax systems.
1. Information on the average number of employees - submitted to the IFTS at the place of registration of the IP no later than January 20.
2. Monthly form SZV-M. It is submitted to the Pension Fund no later than the 15th day of the month following the reporting one.
3. Settlement sheet to the Social Insurance Fund 4-FSS(for contributions from accidents and occupational diseases). It is submitted to the FSS branch in which the entrepreneur is registered as an employer. The deadline for submission is no later than the 20th day of the month following the reporting period (if reporting is submitted on paper) or no later than the 25th day of the month following the reporting period (if reporting is electronic). Reporting periods - quarter, half year, 9 months and year
4. Calculation of insurance premiums in PF, MHIF and FSS (in terms of contributions for temporary disability and maternity) in the form of KND-1151111 - submitted to the territorial tax inspection no later than the 30th day of the month following the reporting (settlement) period.
Reporting periods - 1 quarter, 1 half-year, 9 months, accounting period - year.
5. Personalized reporting to the Pension Fund. Forms SZV-EXPERIENCE and ODV-1. It is submitted to the territorial branch of the PF before March 1 of the year following the reporting period.
6. Calculation of personal income tax calculated and withheld by a tax agent 6-personal income tax. It is submitted no later than the 30th day of the month following the reporting period (1 quarter, 1 half and 9 months). The annual form is submitted no later than April 1.
7. Income statements of individuals ( 2-personal income tax) - submitted to the tax office no later than April 1 of the year following the reporting year.