When to submit reports. IP reporting
Known for fairly simple accounting and reporting. If an entrepreneur does not have employees, then he leads his income and expenses to KUDiR, and once a year he submits a declaration on the simplified tax system. The individual entrepreneur does not maintain financial statements, this is the responsibility of only organizations.
But if there are employees, then the individual entrepreneur on the simplified tax system is obliged to submit the same reporting for employees as other employers, and it cannot be called simple. What do you need to pay, maintain and hand over IP with employees in 2019?
Given that entrepreneurs do not need full-fledged accounting, by we will mean only tax accounting and reporting on employees. IP reporting on the simplified tax system with employees in 2019 includes reports to the IFTS and to funds - Pension and social insurance. In addition, employers pay monthly for their employees insurance premiums, in the amount of 30% of the amounts paid. We will tell in this article about what kind of reporting an individual entrepreneur submits on the simplified tax system with employees in 2019.
IP on the simplified tax system with employees: reports of 2019
What reporting is submitted by individual entrepreneurs under the simplified tax system? If we talk about tax reporting Simplified IP, then this is just one declaration at the end of the year. Individual entrepreneurs are required to submit a simplified declaration no later than April 30 of the current year for the previous one.
Organizations are given less time to submit a declaration under the simplified tax system, for them the deadline is March 31. At the end of each quarter, simplified tax payers must calculate and pay advance payment on income received. Quarterly reporting on the simplified tax system has not been established.
The form of the declaration on the simplified tax system often changes, and the submission of IP reports in an outdated form is equated to its failure to submit. You can find the current valid declaration form on the website of the Federal Tax Service tax.ru or in ours.
Individual entrepreneurs on the simplified tax system with employees are handed over to tax office reports 2-NDFL and, where they reflect information on the amounts paid to employees, as well as on withheld and transferred income tax. In the case of personal income tax, the employer is not a taxpayer, but tax agent.
- The deadline for submitting 2-NDFL for individual entrepreneurs in 2019 is until April 1 for the previous year;
- Deadlines for submission of 6-personal income tax in 2019 for individual entrepreneurs - no later than the end next month for the reporting quarter.
In addition, once a year, information must be submitted to the IFTS about.
The accounting of an individual entrepreneur with employees is much more complicated than the reporting of an entrepreneur working independently. You must be able to calculate and pay salaries twice a month, calculate and transfer insurance premiums monthly, and, if necessary, calculate vacation pay, sick leave, maternity payments. Plus, you need to submit reports - once a quarter or a month. We recommend that you transfer the management of calculations, accounting, reporting to specialists, because mistakes can result in severe penalties. Outsourcing of accounting services is often much cheaper than the salary of a full-time accountant.
In 2019, employers hand over Pension Fund monthly reporting for the workers. It is called "Information about the insured persons", it is provided for form SZV-M. You can download the SZV-M form and learn about the nuances of filling it out in the article "".
In addition, at the end of 2019, it will be necessary to hand over to the FIU annual reporting for employees - Personalized accounting information for the year. Deadline - no later than March 1 of the following year.
Reporting to Rosstat for individual entrepreneurs in 2019
Does an individual entrepreneur need to submit a report to the statistics? Every 5 years, Rosstat conducts continuous monitoring, within which reporting is mandatory for everyone individual entrepreneurs. The last time such an observation was made was in 2016.
Rosstat publishes information on conducting continuous monitoring on the official website, in addition, forms statistical reporting are sent to taxpayers to fill out. Between periods of continuous observation, reporting to Rosstat is selective, a request is sent to a specific entrepreneur.
Violation of the obligation to submit statistical reports may be subject to a fine. For individual entrepreneurs, this is an amount from 10 to 20 thousand rubles. In order not to risk, find out in advance whether you need to submit a report to the statistics. You can do this by filling in the fields of a special form.
Reporting deadlines in 2019 for individual entrepreneurs on the simplified tax system
We remind you that the deadlines for the submission of financial statements for individual entrepreneurs have not been established, because. Entrepreneurs do not keep proper accounting records. Let's reduce the reporting deadlines for individual entrepreneurs with employees on the simplified tax system in 2019 into the tax calendar:
Organ | Report | Period | Deadline |
IFTS | USN declaration | year | |
IFTS | 2-personal income tax | year | |
IFTS | 6-personal income tax | quarter | no later than the end of the month following the quarter |
IFTS | information about the number | year | |
IFTS | unified calculation of contributions (new form) | quarter | no later than the 30th day of the month following the quarter |
FIU | SZV-M | month | no later than the 15th day of the month, following the reporting |
FSS | 4-FSS | quarter | no later than the 20th day of the month, following the quarter |
FSS | Kind of activity* | year |
* Individual entrepreneurs with employees submit a certificate to the FSS to confirm the main type of activity, only if they have changed the OKVED of the main activity. Annual submission of a report is not required.
So, we figured out what reports the IP submits to the simplified tax system in 2019 with employees. The list is extensive, and this reporting will have to be submitted in full, even if there is only one employee.
What kind of reporting does an individual entrepreneur have on a simplified taxation system? What is zero reporting? How to fill out an IP declaration on the simplified tax system? How often do individual entrepreneurs on the "simplified" system have to submit reports to regulatory authorities? Read the answers to these and other questions.
What are the options for USN?
All individual entrepreneurs on the simplified tax system are required to keep tax records and submit reports to the Federal Tax Service. Entrepreneurs can choose one of two "simplification" options. tax rates may be 6% of income or 5-15% of the difference "income minus expenses". At the same time, both forms of the simplified tax system can exist both with and without employees. If there are employees, the IP also submits reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS for employees.
Deadlines for the submission of IP reporting on the simplified tax system
The tax reporting of an individual entrepreneur on a “simplified” basis is primarily the annual completion and submission of a tax return under the simplified tax system to the Federal Tax Service.
In what form is the tax return submitted?
There are two options for presenting a document:
1. In printed form:
- send by mail;
- transfer personally or through a representative (in this case, the representative of the taxpayer must have a notarized power of attorney).
The deadline for submitting the declaration under the simplified tax system is no later than April 30 of the year following the expired tax period.
The declaration form for the simplified tax system for 2018 was approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected]
An individual entrepreneur on a “simplified” system must keep a book of income and expenses during the year (Article 346.24 of the Tax Code of the Russian Federation).
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If an individual entrepreneur has at least one employee on the simplified tax system, he must submit reports with the following frequency:
1. Annually:
- tax ;
- (certificate of income of an individual);
- intelligence on the average number of employees;
- SZV-STAGE.
Zero reporting
If an individual entrepreneur on the simplified tax system did not conduct business and had no income during the year, he must submit a zero declaration to the tax office.
Penalties for failure to submit a declaration
There are penalties for failure to report. The fine for violating the deadlines or failing to submit a declaration is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).
Also, violation of the deadlines for filing a declaration or failure to submit it may result in a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).
The Small Business tariff of the Kontur.Extern system will help you deal with the procedure and deadlines for reporting.
The Simplified Taxation System (hereinafter - USN) is one of the five special tax regimes provided for by the current tax legislation. This special regime is designed for small businesses, so the rules for calculating tax, the procedure for paying it and, accordingly, reporting on the simplified tax system are quite simple and understandable in application by individual entrepreneurs.
Note! You can easily prepare and submit reports on the simplified tax system using the My Business online service. The service automatically generates reports, checks them and sends them to in electronic format. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now at the link.
How to switch to USN
In order to switch to the simplified tax system, it is enough to submit a notification to your tax office about the transition to a simplified taxation system at. You can switch to the simplified tax system only from the beginning of the calendar year, so the notification must be submitted before December 31. For example, if an individual entrepreneur wishes to switch to the simplified tax system from 2018, then the notification must be submitted before 12/31/2017.
If an individual is only registered as an individual entrepreneur and plans to immediately apply the simplified tax system, then in this case, a notification of the application of the simplified tax system should be submitted no later than 30 calendar days from the date of registration of the individual entrepreneur.
Important: the transition to the simplified tax system is notifying! This means that after submitting a notification, you do not need to wait from your tax office for any document authorizing the application of the simplified tax system.
Limitations in the application of the simplified tax system
There are few restrictions on the application of the simplified tax system for individual entrepreneurs. Unlike organizations, for an individual entrepreneur who wants to switch to the simplified tax system, there is no restriction on the amount of income.
So, an individual entrepreneur is not entitled to apply the simplified tax system if (Article 346.12 of the Tax Code of the Russian Federation):
- he is in production excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
- switched to ESHN;
- the average number of IP employees for the year exceeded 100 people;
- in deadlines did not notify tax authority about the transition to the USN.
1. The simplified tax system is applied on a voluntary basis (clause 1 of article 346.11 of the Tax Code of the Russian Federation).
2. When applying the USN, the IP is exempt from paying the following taxes (clauses 2, 3 of article 346.11 of the Tax Code of the Russian Federation):
- property tax individuals. The exemption applies only to the property that the IP uses in its entrepreneurial activity, and which is not included in the special list of real estate objects, the tax base for which it is calculated on the basis of the cadastral value;
- value added tax (hereinafter - VAT), with the exception of VAT paid when goods are imported into the territory of the Russian Federation, and VAT paid when performing the duties of a tax agent, for example, in the case of renting premises from authorities;
- personal income tax (hereinafter referred to as personal income tax), with the exception of personal income tax paid by an individual entrepreneur as a tax agent, that is, when paying income to employees and other individuals.
3. Individual entrepreneurs using the simplified tax system are exempted from conducting accounting, since they keep records of income and expenses according to the simplified tax system in the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation, Article 6 federal law dated 06.12.2011 N 402-FZ "On Accounting").
But IP must comply with the rules of conduct cash transactions established by Ordinance of the Bank of Russia dated March 11, 2014 N 3210-U (clause 4 of article 346.11 of the Tax Code of the Russian Federation).
4. The simplified tax system can be combined with UTII and PSN. It is impossible to combine the simplified tax system with the OSNO (the usual taxation system) and with the ESHN.
Taxation under the simplified tax system
When submitting a notification on the application of the USN, the IP must choose the object of taxation (Article 346.14 of the Tax Code of the Russian Federation). The rate and amount of tax that the individual entrepreneur will have to pay depends on this.
1. When choosing the object of taxation "Income", the rate of 6% is applied. It is beneficial to use this object of taxation for individual entrepreneurs who provide any services, or are intermediaries in agency agreements. That is, they carry out such activities that do not require financial and material investments.
To determine the amount of tax, it is enough to multiply the total revenue by the tax rate. The individual entrepreneur has the right to reduce the calculated amount of tax by the amount of insurance premiums paid both for himself and for his employees.
Important: if an individual entrepreneur has employees, then the amount of the simplified tax system can be reduced by insurance premiums only within 50%. If the IP works by itself, then STS amount is reduced by the paid insurance premiums for oneself without limitation.
2. When choosing the object of taxation "Income minus expenses", the tax rate is 15%. Tax is payable on the difference between income received and expenses incurred. Therefore, such accounting is chosen by entrepreneurs engaged in such activities as trade, construction, production and others, in the implementation of which it is necessary to purchase goods, materials, raw materials, attract contractors, freight carriers, etc. etc.
The amount of tax is calculated according to the following formula: (income minus expenses) * 15%.
Important: entrepreneurs who have entered into simple partnership agreements (joint activity agreements), as well as those who are parties to the agreement trust management property, the right to apply the simplified tax system only with the object of taxation "Income minus expenses" (clause 2 of article 346.14 of the Tax Code of the Russian Federation).
The procedure and terms for paying tax when applying the simplified tax system
The tax payment scheme is as follows:
- no later than the 25th day of the first month following the expired reporting period (quarter, six months, 9 months) advance payments are paid; at the end of the year, by April 30 of the year following the expired year, the amount of tax is paid, taking into account previously paid advance payments .
Example: IP applies the simplified tax system "Income". For the 1st quarter of 2017, the revenue amounted to 200 thousand rubles, for the 2nd quarter - 300 thousand rubles, for the 3rd quarter - 150 thousand rubles, for the 4th quarter - 400 thousand rubles.
The amount of tax payable is calculated as follows:
- until April 25, 2018 - 12 thousand rubles = 200 t. × 6%;
- until July 25, 2018 - 18 thousand rubles \u003d (200 thousand rubles + 300 thousand rubles) × 6% - 12 thousand rubles;
- until October 25, 2018 - 9 tr. \u003d ((200 thousand rubles + 300 thousand rubles + 150 thousand rubles) × 6%) - (12 thousand rubles + 18 thousand rubles);
- until April 30, 2019 - 24 thousand rubles \u003d ((200 thousand rubles + 300 thousand rubles + 150 thousand rubles + 400 thousand rubles) × 6%) - (12 thousand rubles + 18 thousand rubles + 9 thousand rubles ).
Reporting on the simplified tax system for 2018 IP without employees
In this case, the individual entrepreneur, no later than April 30 of the year following the expired tax period, must submit a declaration on the simplified tax system to his tax office (clause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation). At the end of 2018, the declaration on the simplified tax system should be submitted before May 2, 2019.
But there are two cases that provide for special reporting deadlines:
- In case of termination of activities subject to the simplified tax system, the declaration must be submitted no later than the 25th day of the month following the month in which such activities ceased (clause 2 of article 346.23 of the Tax Code of the Russian Federation);
- In case of loss of the right to use the simplified tax system in the middle of the year, the declaration must be submitted no later than the 25th day of the month following the quarter in which this right was lost (clause 2 of article 346.23 of the Tax Code of the Russian Federation).
Reporting on the simplified tax system for 2018 IP with employees
The composition of the IP reporting will be as follows.
To the tax office at the place of registration:
Deadlines for the submission of the declaration on the simplified tax system in 2018
Deadlines for submitting the calculation of 6-personal income tax in 2018
- for 2017 - until April 02, 2018;
- for the 1st quarter of 2018 - until May 3, 2018;
- for the 2nd quarter of 2018 - until July 31, 2018;
- for the 3rd quarter of 2018 - until October 31, 2018;
- for 2018 - until April 1, 2019.
Deadline for submission of 2-personal income tax in 2018
Deadlines for submitting the calculation of insurance premiums in 2018
- Calculation for 2017 - until January 30, 2018;
- Calculation for the 1st quarter of 2018 - until May 3, 2018;
- Calculation for the first half of 2018 - until July 30, 2018;
- Calculation for 9 months of 2018 - until October 30, 2018.
To the Fund social insurance(FSS):
Deadline for submission of 4-FSS in 2018
Paid from the income of employees:
In electronic format:
- for the first quarter of 2018 - until April 25, 2018;
- for the first half of 2018 - until July 25, 2018;
- for 9 months of 2018 - until October 25, 2018;
- for 2018 - January 25, 2019.
- for the first quarter - until April 20, 2018;
- for the first half of the year - until July 20, 2018;
- for 9 months - until October 20, 2018;
- for the year - until January 20, 2019.
Reporting of individual entrepreneurs without employees
1. Under the normal taxation system
1. Tax return on VAT(Form KND-1151001) - once a quarter, due date is the 25th day of the month following the tax period. Taxable period- quarter. The tax is paid in parts, 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 submitted 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(declarations of expected income) - is submitted after the appearance of income from entrepreneurial activity within five days after the expiration of a month from the date of the appearance of such income. The declaration is submitted in order for the tax office to calculate the advance payments for 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 not be submitted, tax advances must be calculated according to the 3-NDFL declaration submitted for the previous tax period.
If the entrepreneur in the current year has a significant increase or decrease in income (by more than 50%), then he is obliged to submit a corrective declaration for the recalculation of advance payments.
3. Tax return 3-personal income tax- due date April 30 of the year following the tax period.
Tax for the year is paid no later than July 15 of the year following the tax period. During the tax period, individual entrepreneurs pay advance payments:
- for January-June - no later than July 15, in the amount of 50% of annual amount advance payments (see clause 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 under the simplified taxation system
1. tax declaration on single tax paid in connection with application of the simplified tax system(form KND-1152017) - submitted to the tax office at the place of registration of the individual 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 year, 9 months are paid no later than the 25th day of the month following the reporting period. Tax for the year is paid no later than April 30 of the year following the expired tax period.
Advance payments are calculated in the same way as the annual tax - on the amount of income received and expenses incurred (with the simplified tax system of 15%), and not on the estimated income, as in the OSN.
2.
3. Reporting under a single tax on imputed income
1. UTII tax return (form KND-1152016) - 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, agency, etc.) with taxpayers applying OSNO and issuing / receiving VAT invoices under agreements with them are required to submit VAT invoices no later than the 20th day of the month following the reporting quarter IFTS electronically registers of issued/received invoices.
4. Reporting under the patent taxation system
Individual entrepreneurs working under intermediary agreements (commissions, agency, etc.) with taxpayers applying OSNO and issuing / receiving VAT invoices under agreements with them are required to submit VAT invoices no later than the 20th day of the month following the reporting quarter IFTS in electronic form logs of issued/received invoices.
Reporting of individual entrepreneurs who are employers
The reporting of an individual entrepreneur consists of reporting for himself (see section I) and reporting on taxes and contributions for employees.
Reporting on taxes and contributions paid from income paid to individuals under employment contracts and contracts for work, services and author's order does not depend on the individual entrepreneur taxation system. Therefore, the list is common to all taxation systems.
1. Information on the average number of employees- submitted to the IFTS at the place of registration of the individual entrepreneur 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. Payslip to the Social Insurance Fund 4-FSS(on contributions from accidents and occupational diseases). It is submitted to the FSS branch in which the entrepreneur is registered as an employer. The submission deadline is no later than the 20th day of the month following the reporting period (if the statements are submitted on paper) or no later than the 25th day of the month following the reporting period (if the statements are submitted on electronic media). Reporting periods- quarter, half year, 9 months and year
4. Calculation of insurance premiums in the PF, MHIF and FSS (in terms of contributions for temporary disability and maternity) in the form of KND-1151111 - submitted to the territorial tax office no later than the 30th day of the month following the reporting (calculation) period.
Reporting periods - 1 quarter, 1 half year, 9 months, billing period- year.
5. Personalized reporting to the Pension Fund. Forms SZV-STAGE And EFA-1. It is submitted to the territorial branch of the Pension Fund before March 1 of the year following the reporting period.
6. Payment amounts of personal income tax calculated and withheld by the 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 year and 9 months). annual form submitted no later than April 1.
7. Certificates of income of individuals ( 2-personal income tax) - submitted to the tax office no later than April 1 of the year following the reporting year.