Tax reports for sole proprietors. How to submit an annual return
For successful implementation entrepreneurial activity you need to know exactly how to submit an IP report. This will help to avoid not only moral troubles in relations with the fiscal authorities, but also quite material penalties. Therefore, every year every entrepreneur, even one who works under a simplified taxation system and is the only employee in his business, must submit all necessary reports to public services. At the same time, some reports must be submitted quarterly, and there are serious penalties for failure to provide information. Let's try to figure out what kind of reporting an individual entrepreneur should submit. There are many organizations that undertake to support the activities of entrepreneurs. That is, for a fee, they will not only tell you how to report to the IP, but also help with the execution of a complete package of documents.
It is also worth considering the fact that since 2016, entrepreneurs who employ more than 25 people must submit reports only in in electronic format. All the rest can still get by with the paper version.
What kind of reporting do IP
Consider the main types of reporting that individual entrepreneurs submit.
Sole Proprietor Tax Reports
Tax reports, of course, depend on the chosen system of taxation. So, for example, entrepreneurs applying special taxation regimes (single tax on imputed income (UTII), patent taxation system (PSN), simplified taxation system (STS), single agricultural tax (UAT)), submit only a general tax return, while while an entrepreneur who is on the general taxation system (OSN) must also submit a VAT return, a declaration on personal income. This is not counting land taxes, as well as information to the Pension and Insurance Funds and statistical data.
Also, from 2016, all employers will need to quarterly submit information on withheld personal income tax.
Accounting statements of an individual entrepreneur
Based federal law dated December 6, 2011 No. 402-FZ, absolutely all entities must maintain accounting records economic activity including individual entrepreneurs. At the same time, the same law states that if an entrepreneur keeps records of income and expenses (or only one of these parameters) or reports on other objects of taxation, he has the right not to keep records. Accordingly, the financial statements of an individual entrepreneur, no matter what taxation system an individual entrepreneur is on, may not be surrendered.
Book of income, income and expenses
As already noted, the entrepreneur is exempt from conducting accounting if it keeps records in accordance with the requirements tax legislation. With the exception of individual entrepreneurs who pay a single tax on imputed income, the main accounting register is the Book of Income or the Book of Income and Expenses.
This document can be maintained both electronically and in paper form(the electronic book is subsequently printed, laced and numbered in the same way as the paper book), while it must be ensured that the information cannot be corrected in electronic form. Any corrections in the income accounting book should be explained (and even better not to allow them at all) and certified with the date by the signature of the head of the enterprise (and if the enterprise has a seal, also with a seal).
The information in the book must be consistent, complete and accurate, the book is started for a period of one fiscal year. Such books are the main reports of IP
IP reporting deadlines
The submission of tax returns by an individual entrepreneur depends not only on the taxation system of the entrepreneur, but also on whether he is an employer, as well as on the type of activity of the entrepreneur.
IP quarterly reporting
Consider how the quarterly reporting of IP is submitted.
For sole proprietors without employees
An individual entrepreneur on UTII quarterly (until the 20th next month) submits a tax return and pays a single tax (until the 25th day of the next month).
An entrepreneur on the simplified tax system and OSN quarterly (until the 15th day of the next month) submits information to the Fund social insurance(if there is an insurance contract). Every quarter (until the 25th day of the next month) an entrepreneur submits a VAT return to the DOS.
For sole proprietors with employees
Individual entrepreneurs who are employers quarterly submit information to the Social Insurance Fund (until the 15th day of the next month, the calculation for compulsory social insurance in case of temporary disability, in connection with motherhood, as well as mandatory social. insurance against occupational diseases and accidents at work) and in Pension Fund(before the 15th day of the second month following the reporting one, reports on the payment of contributions and personalized accounting are submitted).
Since 2016, individual entrepreneurs have also been submitting quarterly information on personal income tax in accordance with the new form 6-NDFL. The report must contain information on taxes paid on the income of the entrepreneur's employees, as well as other data on the basis of which the tax amount can be calculated. The deadline for submitting the 6-NDFL declaration is the last business day of the month following the quarter. First time calculation by new form must be submitted by April 30, 2016.
IP annual reporting
Consider how the annual reporting of IP is submitted.
For sole proprietors without employees
Entrepreneurs on the simplified tax system annually submit a tax return by April 30. Entrepreneurs on DOS submit: before April 30, a tax return on income tax and within five days after the expiration of a month from the date of receipt of income during the year - a declaration of expected income for the next year.
For sole proprietors with employees
Individual entrepreneurs who are employers file annually with tax service: until January 20, information on the average number of employees until April 1, information on employees' income
If the IP reporting deadlines are still not entirely clear, or you doubt their compliance, or are worried that you won’t remember everything at once and you might get confused somewhere and not submit documents on time, remember the IP reporting calendar can be found on some sites on the Internet.
Reporting upon liquidation of IP
Closing the IP, the entrepreneur must submit the latest reports to the Pension Fund and the tax service. At the same time, it is better to submit reports to the Pension Fund immediately before the closing of the enterprise or immediately after, without delaying. It is also served tax reporting when IP is closed.
At the same time, an entrepreneur on UTII submits a report before submitting documents for liquidation, and an entrepreneur on the simplified tax system submits a report no later than the 25th day of the month following the month in which business activity was terminated (in accordance with the data specified in the notification to the tax authority).
It is also worth mentioning that the liquidation documents and the submitted reports must be kept for three years, as the tax office may call the former entrepreneur for verification. We hope our article helped you figure out what kind of reporting an individual entrepreneur submits.
Good afternoon, dear IP!
A common question from newbies that comes up all the time. Well, let's take a closer look at this point and talk about the main reporting for individual entrepreneurs.
So, let's say we have an individual entrepreneur without employees on the simplified tax system 6%. What and where should he take in 2016?
They notify in advance of the required reporting and automatically generate it. And I tirelessly repeat that there is no need to save on this. The fact is that there is no universal (and unshakable) list of reports that will suit absolutely everyone. Moreover, this list is constantly changing, and the developers promptly update the reporting calendar and upload new forms that need to be submitted to the IP.
So let's get started. Consider the basic reporting that needs to be submitted.
Tax reporting
Here it is minimal and consists only in the fact that an individual entrepreneur on the simplified tax system of 6% must submit a tax return at the end of 2016.
An important point that is often forgotten. Even if an individual entrepreneur had no income on the simplified tax system, he is still required to submit a tax return. The so-called "zero" declaration.
Reporting to the FIU
Since our individual entrepreneur does not have employees, there is no need to submit anything to the PFR, FSS, FFOMS. You just need to pay quarterly contributions “for yourself” to the Pension Fund and FFOMS on time.
But here you need to understand that an individual entrepreneur without employees is understood to be an individual entrepreneur who did not hire employees during the year, did not register as an employer and did not work under the GPA (civil law contracts).
But I advise you to carefully follow the news, since in 2017 there will be a lot of changes, since the contributions will already be collected by the tax authorities (FTS).
Reporting to Rosstat
It depends on what kind of activity the IP is engaged in. Most individual entrepreneurs rarely encounter reporting to Rosstat. As a rule, once every 5 years, when continuous observations are carried out. For example, the last continuous observation was at the beginning of 2016, following the results of 2015.
But nevertheless, I advise you to check yourself in the new service from Rosstat, in which you can find out which reports you need to submit. Read more about how to use this service here:
KUDIR
This is a book of income and expense, which must be kept continuously. It is clear that the majority conducts it in electronic form, in the same “1C. Businessman". Rent it to tax office not necessary, but must be provided upon request. That is, it should always be up to date, with fresh data. All this is achieved by the fact that you need to regularly enter data into your accounting program for movement. Money, according to accounts, acts and. etc. and. etc….
At the end of the calendar year, KUDIR is printed, filed and signed by the individual entrepreneur.
Reporting on KKM
If you work with cash, then there should be appropriate reporting on KKM. That is, it is necessary to comply with the requirements of cash discipline.
Industry reporting
It also depends on what the IP does. For example, some individual entrepreneurs submit reports to Rospotrebnadzor on environmental impact.
Here you will have to figure it out on your own by contacting the appropriate authorities.
EGAIS
Also, reporting has recently appeared in RosAlkogolRegulation.
To be honest, I did not work with this system, and here I am not a hinter. But I know that many are already studying the so-called “alco-declarations”.
More recently, the labeling of fur products has been introduced.
This happened very recently, on August 12, 2016. I have not yet dealt with this issue, but for sure there will also be some tricky report there.
P.S. And once again I insistently repeat that there is no need to save on accounting programs for IP. All this is displayed in the calendar of events, in the programs themselves.
What to use in order not to miss important reporting?
Personally, I use "1C. Businessman". The program is simple and tailored for IP management. Regularly updated and automatically generates all the necessary reporting.
But all kinds of "cloud" accounting are still popular, which will be optimal for beginners who do not want to regularly update "1C" and monitor its performance.
Don't forget to subscribe for new articles for IP!
And you will be the first to know about new laws and important changes:
I created this site for everyone who wants to start their own business as an individual entrepreneur, but does not know where to start. And I will try to tell about complex things in the most simple and understandable language.
Alex
You can answer the following question to a potential buyer of one of your books.
What documents are needed in order to register a computer or laptop that will be at your workplace (shop, stall, office)? It's just interesting how the employees of the inspection authorities find out that this laptop is not stolen (for example, I brought it from home), if the receipts and documents on the purchase of the laptop are lost over the years.
And one more question related to the 1C program. Does the license agreement violate the use of the Windows version of the 1C program on Linux (the fact is that maybe I will use it on my laptop, since I don’t have money for licensed Windows - the laptop won’t “pull” the ten, but Windows XP or 7 now you can’t buy anymore)?
And how critical is the use of an unlicensed version of Windows on a work computer? Can the inspection authorities impose sanctions on you if they find any Zver DVD on your computer (provided that they have no complaints about other issues related to your business)?
I apologize for such a strange question, it’s just that usually these points are not considered on resources related to small businesses, and there are no entrepreneurs among familiar IT specialists.
WITH Best wishes, Alex.
Dmitry Robionek
Alex,
- I didn’t come across the first question, but it’s better to keep all receipts for equipment and software. But I don’t think that they will dig in this vein without any extra reason (about the proof that the office equipment is yours, and not wanted).
- 1s - it's better to read on their website.
- it is definitely impossible to use unlicensed software on working computers. This applies not only to Windows, but in general to any unlicensed software. And you also need to keep receipts, etc.
On Habré, look at this information about responsibility. This topic has come up quite often.
Alex
Thanks for the information. As for 1s, I have already been on their website, it seems that nothing was said about Wine, which means it is possible, in any case, this does not violate the license agreement.
Nastya
Hello! Tell me please. The situation is this, in August 2015 she opened a sole proprietorship, switched to a usn of 6%. I paid two or three times contributions for myself (receipts came from the pension). Further, I did not submit a declaration (I wanted to pass a zero one), because I was not in Russia. And it turns out after that the receipts stopped coming for some reason! Now I want to submit a declaration, pay the remaining debt to the pension and close the IP. But I am in another city, how can I check all my debts in the pension? And why could they stop abruptly sending receipts??? This may be due to the fact that the pension has already slapped me with a debt of 140 thousand for not submitting a declaration?? Thank you very much in advance
Olga
Dmitry, did I understand correctly that if I am an individual entrepreneur without USN employees 6%, who is not yet active, but pays mandatory taxes to the Pension Fund of the Russian Federation, FFOMS, then I DO NOT submit balance sheets to the tax office, but only a DECLARATION (zero).
And in the Pension Fund of the Russian Federation, FFOMS (without employees), I also do not submit reports, and I reflect in my accounting the payments made to these funds.
And do I need to pay contributions to the FSS?
Dmitry Robionek
Olga, IP on the simplified tax system 6% without income and employees submits only a tax return at the end of the year (zero). You don’t need to hand over anything to the PFR and FFOMS, since there are no employees. However, dues must be paid by the end of the year. KUDIR should also be available, but it does not need to be handed over.
In the FSS - this is optional, you can pay for yourself. I don’t pay them myself and I don’t know anyone who pays for themselves like that on a voluntary basis.
What do you mean by "balance sheet"?
Olga
Dmitry, thanks! Sorry, typo, I mean "accounting statements". By “accounting reports” I meant accounting and tax accounting in full with the obligatory maintenance of all journals - warrants and the general ledger, even if there was no activity, With a quarterly delivery financial statements(or already black grouse once a year, I don’t know), which includes such documents as: -balance sheet, reports on financial results, cash flow…i.d. (and I don't need to keep it all even for myself, in case of verification). Only KUDIR is underway, but does not give up.
Those. in the Federal Tax Service of the simplified tax system 6% submits only a declaration.
And with the introduction of the ESS, the reporting procedure that is currently in force for the STS 6% without employees and without activity will change?
Thanks!
Nia
Good day! Let's say I'm SP usn 6%. Without employees. And for example, I conclude an agency agreement with individuals (not individual entrepreneurs) And let's say my agent earned 10.00 rubles from sales in my affiliate program - it turns out I have to calculate 1,300 rubles from him and pay personal income tax. — QUESTION: Besides this, do I have to pay any fees FOR IT? And do you have to pay VAT on it?
Denis
Hello Dimitri again. Registered as an individual entrepreneur on May 18, 2012 in the form of the USN - income, the main OKVED 92.13 - SHOWING FILM. He did not pay contributions to the FIU and a fine was imposed for 2014 in the amount of 135,000 rubles. . IP did not work. I called the FIU, they said that if I don’t submit reports to the tax office in the next few days, there will be a fine for 2015 as well. But the FIU only needs a report for 2014-2016. How to be? To provide tax reports for all five years - zero and close the IP, or you can for 2014-2016. and close the IP. On the spot, a company with such an OKVED opened only last month and is unlikely to help in anything.
Dmitry Robionek
No, you need to find a company not with your OKVED, but a company that provides accounting. support for IP on closing. There are plenty of them in any city ... They will help you make closing statements for little money.
You need to close if you do not plan to conduct IP activities. Otherwise, it will all pile up.
Anastasia
Hello Dmitry! I have 2 questions for you:
1. Is there a law on changing KUDiR for USN income for 2017?
2. I subscribed to your mailing list (and for the third time), but nothing comes ((... Why? I confirmed it by email.
Alexei
Hello Dmitry!
I am your subscriber and I want to ask a question.
During 2016, 3 payments for building materials were received on the IP account, but after the receipt of money, the buyer asked to return them, since this building material did not suit him according to the specification for the tender. And I'm marked erroneous payment sent the money back.
Question? Should this money be considered income in the USN declaration for 2016 or not? After all, the tax does not care what your expense on the simplified tax system is 6%.
Thanks!
Dmitry Robionek
Sergey, good afternoon.
In general:
-If there are no employees, and have not entered into civil law contracts with individuals, then you do not need to submit reports on employees)
-In the Federal Tax Service, only a declaration is submitted for individual entrepreneurs on the simplified tax system 6% without employees.
- You don’t need to submit anything to the PFR and FFOMS if there are no employees.
And other reporting depends on what exactly you are doing. Therefore, it is better to buy an accounting program or an online service that, based on your data, will remind you exactly what needs to be handed over and when.
Sergey Vladimirovich
Thanks! Information has passed that the Federal Tax Service needs to hand over something even if there are no employees. Where can I find official documents on the composition of the reporting of IN without employees on the simplified tax system 6%?
Thanks!
Dmitry Robionek
No, I haven't heard that. There are no warnings of this kind in my program either.
Most likely, you mean that you need to hand over to those individual entrepreneurs who are registered as employers, but they do not have employees (for example, everyone was fired). Then yes, they hand over reports on employees in any case.
You are tormented to search on official websites =) After all, everything is scattered over many sources in the form of orders, letters, recommendations .... There are reports to Rosstat if you fall into the sample. If you hire employees, everything is constantly changing there ...
But in the Federal Tax Service, an individual entrepreneur without employees submits only a tax return on the simplified tax system.
Buy an accounting program, don't suffer... Everything is always fresh there, a calendar of reporting, payments, recommendations.
I also recommend connecting on the website of the Federal Tax Service to personal account IP - there is also a lot of useful.
Registering yourself as individual entrepreneur, the businessman undertakes to report to government departments on the process and result of his work. In order to carefully monitor the order and compliance with laws regarding doing business, the government introduced various forms of reporting, including tax reporting for individual entrepreneurs, which are designed to simplify and systematize the interaction between individual entrepreneurs and government bodies.
For the convenience of such relationships, various ways IP reporting:
- personal appearance at the local Federal Tax Service;
- mailing;
- via the Internet, for a small fee through the operator.
What reporting does the IP
Reporting, which is customary to submit to IP, should be divided into groups:
- Submitted under the requirements of the taxation regime,
- Tradeable for employees (if any),
- Issued for cash transactions (if there is a cash settlement),
- Served on additional taxes (for individual entrepreneurs who are obliged to pay them).
Tax reporting for individual entrepreneurs: depending on the taxation regime, reporting deadlines
If an entrepreneur concentrates his efforts on one source of income and, accordingly, chooses only one taxation regime, it is easier to report to him and sometimes it is not advisable to hire an accountant. But it happens that an individual entrepreneur combines several sources of income at once, each of which is taxed according to its own system, then it is difficult to do without an accountant, since you will have to submit reports for each mode individually.
Reporting depending on the tax regime:
Tax system | Declaration | Deadlines |
BASIC | Z-NDFL | Served once a year (calendar), you need to send it before April 30 of the next year |
4-personal income tax | Served immediately after the receipt of the first income (no later than five days after the end of the month in which the profit was recorded) | |
for VAT | Rented quarterly, until the 25th day of the 1st month of the next quarter | |
USNO | according to the simplified tax system | Once a year (calendar), have time to pass before April 30 of the next year |
UTII | according to UTII | Quarterly, have time to submit before the 20th day of the 1st month of the next year |
ESHN | according to ESHN | It is filled out once a year (calendar), must be submitted before March 31 of the next year |
PSN | Need not |
In addition to all of the above, almost always (with the USNO, OSNO, PSN, ESHN) the IP is obliged to fill out book of income and expenses (KUDIR). And the point is not even in the punishment (two hundred rubles) of the Federal Tax Service for its absence, but in the fact that it is difficult to control your business, I do not record cash receipts and expenses. According to the rules, the book must be in the enterprise in paper form, stitched and with numbered pages. Previously, it was required to first certify it with the tax service, but this obligation was removed from the individual entrepreneur.
If an entrepreneur reports on UTII, KUDIR does not need to be kept, moreover, the tax requirement to start this book is illegal. Many individual entrepreneurs, in order to avoid conflicts with the Federal Tax Service, still organize the filling out of the “UTII Book”, but do not prescribe data on income and expenses.
IP annual reporting
Report | Document | Term | Place of delivery | |
BASIC | for personal income tax | 2-personal income tax for employees (when staff is hired) | until April 1 next year | FTS |
3-personal income tax | until April 30 next year | |||
4-personal income tax | ||||
USN | on tax | USN tax return | no later than April 30 next year | |
ESHN | on tax | Tax return for ESHN | no later than March 31 next year | |
OSN, USN, ESHN, UTII, PSN | according to AMS (average number of employees) | Form KND 1110018 | until January 20 next year | |
Calculation of insurance premiums | Form RSV-1 (cancelled from 1.01.2017) | before the 15th day of the 2nd month after the reporting period | FIU | |
Data about insurance experience | SZV-STAGE | until March 1 next year | ||
Statistics | OKUD 1601305 “1-entrepreneur” | until April 1 next year | Rosstat |
IP reporting on cash transactions
It would be wrong to assume that cash transactions tied to the taxation regime or the presence of a CCP at the enterprise.
Cash transaction- an action related to the receipt, storage and issuance of cash. Individual entrepreneurs, in whose activities cash transactions take place, should be familiar with the rules of cash discipline, including the competent execution of cash documents, control over the cash limit, and so on.
If an individual entrepreneur leads KUDIR, he has access to simplified scheme of conducting cash discipline(it should be mentioned in the organizational accounting policy, issue an appropriate order), in which you do not need to fill out:
- KO-1,
- (it is allowed not to fill in the case when there is only one cashier).
Plus, it is allowed not to provide for a cash limit on the balance of cash. One point remains unchanged and strictly controlled - the issuance of salaries to employees in cash. Here it is still necessary to draw up payroll and payroll.
Individual entrepreneur reporting on additional taxes
The list of documents accepted by the Federal Tax Service from entrepreneurs is not limited to traditional types of reports. Depending on how exactly an individual entrepreneur makes a living, there are special categories of taxes and fees.
Type of tax | Reporting | Deadlines | Who pays |
Land | Missing. The Federal Tax Service calculates the amount of tax and sends a notification of payment itself. | Upon receipt of the notification, within the period approved for the payment of taxes by individuals | Individual entrepreneurs whose employment involves the operation land plots owned by them, perpetual use and lifetime inheritance |
Transport | You do not need to submit a declaration, the Federal Tax Service calculates the amount of tax and sends a notification of payment | When individuals pay taxes | Entrepreneurs whose activities require vehicles |
Water | Declaration on water tax () | Compiled quarterly, sent to the Federal Tax Service before the 20th day of the month following the end of the reporting quarter | Individual entrepreneurs who have permission to use state water resources in their activities |
MET (mineral extraction tax) | Issued monthly, submitted to the Federal Tax Service no later than the end of the next month | For sole proprietors engaged in mining | |
Fee for the operation of wildlife objects | Data on licenses issued to operate and the amount of the fee | Within 10 days from the date of issuance of permits to IP | For individual entrepreneurs using objects of the animal world |
Payment for the exploitation of aquatic biological resources | Data on permits issued for the conduct of activities and the amount of payments | Within 10 days from the date of issuance of permits to IP | For individual entrepreneurs using aquatic biological resources |
Data on the number of VBR objects withdrawn from nature within the framework of the permit issued by the IP | Sent to the Federal Tax Service before the 20th day of the month following the end of the month during which the permit expired | ||
Subsoil exploitation fee | Data on payment amounts | Calculated and submitted quarterly, submitted by the end of the month following the end of the reporting quarter | For IP using subsoil |
Quarterly reporting for individual entrepreneurs with and without employees
Consider the list of reports that must be submitted at the end of each quarter. They can be grouped according to the places where reports are sent:
- those that surrender to the Federal Tax Service,
- those that are sent to the FIU,
- those that are under the authority of the FSS.
It is worth noting that the RSV-1 report, also quarterly submitted to the FIU, was abolished from 01/01/2017.
Quarterly reporting of IP with employees | ||
Reporting | Submission deadline | Place of delivery |
Calculation of 6-personal income tax | until the end of the month following the end of the quarter | FTS |
Calculation of insurance payments | by the 30th day of the month following the end of the quarter | |
Form SZV-M with data and employees of retirement age | monthly, until the 15th of the next month | FIU |
4-FSS | before the 20th day (hard copy) or before the 25th day (electronic form) of the month following the end of the reporting quarter | FSS |
Sole proprietor without employees. We note right away that the obligation to file reports in off-budget funds for himself, has been abolished for individual entrepreneurs since 2010.
Quarterly reporting of IP without employees | |||
Mode | Reporting | Deadline | Place of delivery |
BASIC | VAT declaration | before the 25th day of each month (in shares) | FTS |
KUDIR is conducted throughout all reporting quarters | |||
USN | There is no reporting for each quarter, only annual. Only KUDIR is conducted quarterly | ||
UTII | Declaration on UTII | by the 20th day of the month following the end of the quarter | |
PSN | No quarterly reporting. There is an obligation to lead KUDIR | ||
ESHN | There are no quarterly reports, except for the constant maintenance of KUDIR |
IP reporting on a patent
The choice of the PSN mode greatly simplifies the life of an entrepreneur, due to the minimum number of mandatory reports. An individual entrepreneur on a patent has no property tax, no personal income tax, no VAT. Accordingly, there are no reports on them. And since 2012, it has become even easier to conduct business - they canceled the submission of reports to extra-budgetary funds for the entrepreneur himself.
Thus, an individual entrepreneur on a PSN without employees must conduct KUDIR (if an individual entrepreneur combines several classes, KUDIR is conducted separately for each of them), and this is where his duties end. When an entrepreneur is forced to hire workers, he must be prepared for the fact that from the moment the first employee appears at his enterprise, there will be many more mandatory payments and reporting.
With the hiring of employees, the IP becomes their tax agent. Now he pays:
- personal income tax for each employee. Payments are made monthly and reporting on cash receipts employees are sent to the Federal Tax Service once a year, you must have time to draw up a document before April 20 of the new reporting year.
- Insurance contributions to the Pension Fund of the Russian Federation and the FSS. These payments are subject to the obligation to submit the following reports:
- in the FSS: 4-FSS for payments calculated and transferred to the fund (quarterly before the 15th day of the month following the end of the period);
- in the Pension Fund of the Russian Federation: RSV-1 (until 01/01/2017);
- in the Federal Tax Service: personal income tax-2 (until 1.04);
- to Rosstat: statistical data (until April 1).
As we can see, in addition to filling out KUDIR, individual entrepreneurs on PSN with employees have responsibilities tax agent in relation to employees, which complicates accounting and tax accounting.
Reporting upon liquidation of IP
Consider the list of reports issued upon the termination of the IP:
- Application for closing in the form P26001. A document notifying the tax authorities in an official manner that an individual entrepreneur has decided to exit the business.
- Document confirming the payment of the state fee. Receipt of payment to the budget of 160 rubles for the work of state authorities to exclude an individual entrepreneur from the lists in which he was listed as actually carrying out his activities.
- Help from the FIU(no longer relevant, since the Federal Tax Service makes a request to the FIU on its own initiative).
- liquidation declaration. It is transferred to the Federal Tax Service after the official termination of activities. The terms and procedures for registration depend on the taxation system:
- If the individual entrepreneur chose the simplified tax system, he submits reports before the 25th day of the month following the month of the official closing of the individual entrepreneur. Then the tax is paid. Within 15 days, a paper on completion of work is submitted.
- If an individual entrepreneur paid UTII, he fills out an application for UTII-4 on deregistration as a single tax payer. An individual entrepreneur is given 5 days for this from the date of his discharge from the USRIP. Reports are submitted and the tax is transferred before the 20th day of the month following the reporting month.
All documents issued during the liquidation of the enterprise must be kept in and storage at the IP for at least 5 years, since a documentary audit by the tax service is also carried out after the closure of business activities.
List of required forms
The required forms are listed below:
IP reporting forms depending on the taxation regime |
– Declaration 3-NDFL, – Declaration 4-NDFL, – VAT declaration, - Declaration on the USN, - Declaration on UTII, – Declaration on ESHN, - KUDIR for OSN, - KUDIR for USN, - KUDIR for PSN, - KUDIR for ESHN. |
IP reporting forms additional taxes |
– Water tax declaration, – Declaration on severance tax, - a form of information on the obtained licenses (permits) for the use of wildlife objects, the amounts of the fee for the use of wildlife objects to be paid, and the amounts of the fee actually paid, - a form of information on the number of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch, on the basis of a permit for the extraction (catch) of aquatic biological resources and the amount of the fee payable in the form of a one-time fee, - a form for calculating regular payments for the use of subsoil. |
Reporting forms for cash discipline |
- sales receipt form - form cash receipt, - application form for registration of CCP, – Incoming cash warrant(PKO) KO-1, - Expenditure cash order (RKO) KO-2, – registration log cash documents KO-3, – cash book KO-4, – Book of accounting for cash received and issued by the cashier KO-5, – Settlement and payroll T-49, – Payslip T-51, – Payment statement T-53. |
Reporting forms for individual entrepreneurs with employees |
- a certificate form on the average number of employees, - a form for calculating insurance premiums, - form SZV-M, - SZV-STAZH form, - Form 4-FSS. |
Reporting forms for the liquidation of IP |
- Application for closing an IP in the form P26001 |
Regulations on the topic
The regulations are:
Federal Law No. 402-FZ of December 6, 2011 (as amended on May 23, 2016) | About business accounting |
Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ [email protected] | On the submission of information on payments in favor of individuals to the Federal Tax Service |
Federal Law No. 27-FZ of April 1, 1996 “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance | On a fine of 500 rubles in respect of each insured employee of the enterprise for the refusal of the entrepreneur to provide information about the insurance period of the employee |
Federal Law of November 30, 2016 No. 401-FZ | On the introduction of a norm according to which a taxpayer can pay taxes for third parties |
Federal Law No. 348-FZ dated July 3, 2016 | On the introduction of simplified personnel records for micro-enterprises |
Federal Law No. 401-FZ of November 30, 2016 | Requirements for entrepreneurs combining UTII and PSN |
Clause 8 of Article 346.18 of the Tax Code of the Russian Federation | On the separate accounting of income and expenses when combining UTII and PSN |
Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" | On the registration of cash registers under the new procedure |
Letter of the Federal Tax Service of Russia dated September 26, 2016 N ED-4-20 / [email protected] | On simplifying the conduct of cash discipline |
Common Mistakes
Mistake #1: An individual entrepreneur, immediately after registering himself as such, sold his personal car and apartment, after which he entered the income from the sale of his enterprise in KUDIR for reporting to the Federal Tax Service.
An individual entrepreneur, as a person acting in the field of business, is obliged to systematically submit reports to the relevant authorities. It is recommended that the first thing after registering a person as a business entity is to find out what kind of reports and how often this need will arise. This regularity directly depends on the type of taxation used by the entrepreneur, on the availability of employees, and, directly, on the very type of activity that the entrepreneur is engaged in.
One of the most important species reporting is tax reporting. This process is carried out by submitting a certain package of documents to the relevant tax authority. Depending on the type of taxation used by the individual entrepreneur, the type of reporting itself is established.
An individual entrepreneur, as a tax payer, is obliged to file a declaration for a certain taxable period. The form of the declaration directly depends on the type of taxation. For example, users of the unified agricultural tax submit the UAT Declaration annually, individual entrepreneurs who are on the general taxation system choose the type of Declaration, depending on the tax period. Individual entrepreneurs, single tax payers, submit reports once a month, once a quarter, or once a year.
IP reporting on the simplified tax system also has its own characteristics. Most individual entrepreneurs choose this particular taxation system when registering, since it allows them not to pay other types of taxes (on income individual, on property, etc.).
First of all, it should be noted that the reporting system under the simplified taxation system is carried out by submitting a declaration for one calendar year. That is, the tax period in this case is 12 months. It is necessary to submit a special Declaration on the simplified tax system no later than April 30 of the year following the reporting period. If the individual entrepreneur did not have time to file reports, then a fine is applied to him - 5% of the amount unpaid tax for each month of such delay. In this case, even if several days have passed, the fine will be considered as a month. For example, an individual entrepreneur submitted a Declaration to the tax authority on June 3. The amount of his tax is 60,000 rubles. Accordingly, we calculate the amount of the fine by multiplying the amount of tax by 5%:
60,000 rubles * 5% = 3,000 rubles.
This is the amount of the fine for one month. Since more than one month has passed from the last day of filing the declaration, although less than two, the amount of the fine will be calculated for 2 months, that is:
3,000 rubles * 2 = 6,000 rubles.
IP reporting on UTII also has its own nuances. All users of the single tax on imputed income are also required to submit to the tax authority at the place of their registration a special document of the state standard - the UTII Declaration. Unlike the previous type of reporting, this one is submitted quarterly. The last line for filing an UTII declaration expires on the 20th day of the month following tax quarter. Well, for example, if an individual entrepreneur submits a declaration for January, February and March, then the last day of delivery will be April 20.
If an entrepreneur, due to any circumstances, has not submitted such a document to the tax authority, then a fine of 5% is applied to him, calculated from the amount of tax for a certain period. That is, the principle of accruing a fine is the same as in case of violation of reporting under the simplified tax system.
IP financial reports
A very important point in the activity of an individual entrepreneur is the maintenance of financial statements. This concept includes fixing all financial transactions on physical and electronic media. This kind of reporting provides a fixation of all the actions that were carried out by the entrepreneur, the movement of assets. First of all, if financial statements is maintained in the proper form, this greatly simplifies the process of filling out tax returns and confirming the information set out in them.
The document that is maintained to record all ongoing operations is called the Book of Accounting for Income and Expenses. What is this book. First of all, it is necessary to indicate that it does not matter in what form it is conducted. Each entrepreneur chooses the method of its registration individually, based on his own convenience. For example, for those individual entrepreneurs who do not carry out a large number of business transactions you can safely use the handwritten version. Individual entrepreneurs, whose activities are associated with a huge number of financial transactions, it is better to use the electronic version. This is due to the fact that it is easier to record actions and calculate the necessary indicators using computer programs that will greatly simplify this process.
Until 2013, such a book had to be registered at the place tax accounting. Today there is no need to carry out this action. There is an incomprehensible moment associated with the need to maintain such a document. Although in Tax Code nothing is indicated on the obligation to maintain a book of accounting for income and expenses, there is administrative penalty for the absence of such a document in the amount of 200 rubles.
There are a few basic rules you need to know about keeping such a book. First of all, such a document is created for each tax period. It must consist of title page, where the name, name of the entrepreneur, tax period and signature are indicated. In most cases, the book consists of two sections. The first is income. It denotes all operations related to profit. The second is expenses. Accordingly, it is intended to record activities that involve material costs.
All pages must be numbered and bound together. To confirm each operation indicated in it, documents confirming its implementation (for example, checks) are supported.
An important issue is accounting reports IP. Since 2011, a rule has been introduced that allows entrepreneurs not to submit such reports. If an individual entrepreneur keeps records of all income and expenses for his activities, but he does not have to submit accounting reports. This is independent of the taxation system used by the entrepreneur. The presence of a completed book of expenses and income allows him not to submit accounting reports.
Reporting deadline
Depending on the taxation system, the lines for filing reporting documents vary. Do not confuse filing dates with tax payment dates. For example, tax under the simplified system is paid in advance payments for quarters of the first nine months. The remaining amount is paid no later than the end of March of the following year. For example, if an individual entrepreneur must pay 5,000 rubles of tax in a quarter, then he makes the first three payments at the end of these periods, and he must pay the last 5,00 rubles before March 30 of the next year. If there were no advance payments, then the entire amount is paid at the end. Reporting is submitted, as we have considered, before April 30 of the next year for 12 months of the previous year, which are the tax period.
Quarterly reporting is used for UTII. Here, too, it must be taken into account that the tax itself is paid no later than the 25th day of the month following the reporting quarter, and the reporting is issued before the 20th day of such a month. For example, an individual entrepreneur makes calculations for the first quarter of 2015. His monthly tax is 8,000 rubles. Accordingly, before April 20, he must submit to the tax authority a declaration on the payment of a simplified tax, and before April 25, he must pay the tax itself, in the amount of 24,000 rubles (8,000 rubles * 3 months).
IP reporting for employees
The package of documents that are required for reporting depends on the availability of hired force - an employee. In this case, an individual entrepreneur without employees is much simpler, since the only thing that is required of him is to submit a tax return on time, depending on the type of taxation. To confirm all the information specified in the IP declaration, you must have a stitched and numbered book of income and expenses.
IP with employees has a more complex reporting system. In addition to reporting to the tax service, by submitting a declaration corresponding to the type of taxation, there are two more types of reporting.
To begin with, we will consider what special documents an individual entrepreneur needs to submit to the tax service, provided that he has employees in addition to the declaration. First of all, it is necessary to submit a Reporting Form for IP on the average number of employees of IP. This document indicates the name of the individual entrepreneur, his identification code, the number of employees who are in labor relations with the individual entrepreneur. The head represented by the individual entrepreneur signs such a form, indicating the date on which such a number of employees was calculated. This document must be submitted by January 20 of each year.
Together with the form, another mandatory document for submission to the pension fund is a state-issued certificate 2-NDFL. Such a document is filled out for each employee who is in an employment relationship with an individual entrepreneur. it provides information about the name, citizenship, address of residence, total amount employee income and taxes. Such an application must be submitted together with the register of information on the income of an individual. This document is a certificate from the tax service. The certificate and register must be submitted by April 1 of each year.
One of the types of reporting for an individual entrepreneur who has employees is the submission of documentation to the Pension Fund. By the 20th day of the second month of the quarter following the reporting quarter, it must be submitted to pension service the form of the state sample RSV - 1. In it, the individual entrepreneur indicates all taxes paid for each employee to the pension insurance fund.
The next body to which the individual entrepreneur is required to submit reports is the Social Insurance Fund. By the 25th day of the next month after the end of the quarter, it is necessary to submit state form 4 - FSS to the Social Insurance Fund. In it, the individual entrepreneur indicates all the amounts of contributions for the quarter paid for each employee to the insurance fund
IP on a patent
An individual entrepreneur whose number of employees does not exceed 15 has the right to use the patent taxation system. IP receives a patent for lines from 1 to 12 months of one calendar year.
The main feature of this patent is that the IP is completely exempt from the obligation to file tax return. At the same time, it is enough for him to keep a book of accounting for income and expenses. The number of such books should correspond to the number of patents received. That is, for the period for which the IP received a patent, he does not report to tax authorities by submitting the usual declaration.
If an individual entrepreneur is also engaged in other activities for which he does not have a patent, then reporting must be submitted leaving the taxation system for this activity.
Zero reporting for IP
There are situations when it ceases to engage in its activities or suspends it due to the impossibility of paying taxes. In such cases, the reporting for the tax period is zero.
At the same time, not all taxation systems allow for zero reporting. If an individual entrepreneur uses a simplified tax system, then there will be no problems with the suspension of his activities. In the absence of income and expenses for the tax period, the IP has the right to file zero reporting.
But at the same time, users of the single tax on imputed income do not have such an opportunity. The tax inspector does not have the right to accept the UTII declaration from the individual entrepreneur, which will be an indicator zero reporting. This is due to the fact that an individual entrepreneur on such a taxation system is obliged to withdraw from tax records within 5 days from the date of termination of activity.
Zero reporting must be submitted not only to the tax service, but also to the social and pension insurance funds. It is submitted on the condition that for the entire tax period it has not been paid on legal grounds(lack of employees) taxes to these services.
To simplify the work, you can download a special free program Business Pack, it already contains all the sample reporting forms.
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