Simplified annual report for individual entrepreneurs. Annual reporting of individual entrepreneur to the tax
Individual entrepreneurs in most cases are exempted from accounting as opposed to legal entities. But to fill the established regulations registers, submit declarations and other forms to the supervisory authorities are required. IP reporting in 2019 depends on the applicable taxation system, type of activity, use of hired labor.
For convenience, all small businesses can be classified as:
- independent individual entrepreneurs on various taxation regimes;
- with staff;
- performing operations with a separate n / o;
- without activity.
In the general case, reporting for individual entrepreneurs consists in periodically filling out declarations for the main tax in the Federal Tax Service and statistical forms at the request of Rosstat.
Also, the authorities have the right to demand a decoding of indicators and primary documentation to confirm the correctness of the definition. budget obligation.
For this, it is necessary to tax registers:
- books of the approved sample;
- calculations;
- statements;
- magazines.
If the requirements of the legislation on recording income, expenses or other indicators in the books are met, then the financial statements of the activities of individual entrepreneurs are not required to be kept.
There are several ways to submit declarations and other forms to instances:
- on paper in person or through a representative;
- by mail with a description of the attachment;
- v in electronic format through the payer's account, using online services and EDS.
Reporting deadlines are established in regulatory enactments, with the condition that if the last date falls on holidays, then it is allowed to transfer documents on the first business day. This rule also applies to the payment of mandatory taxes and fees.
In 2019, the following n/a modes are provided for individual entrepreneurs:
- OSNO - general system;
- USN - simplified;
- UTII - single tax on imputed income;
- ESHN - special agricultural regime;
- PSN - patent.
It is allowed to combine several systems for individual entrepreneurs with mixed activities. For example, USN and UTII or USN and PSN. In this case, separate accounting of indicators is carried out, statements are provided for each of the taxes.
Legal acts The Russian Federation is constantly changing, adjustments are made to the declarations. Regardless of what reporting the individual entrepreneur submits, before proceeding with filling out the forms, it is necessary to check the relevance of the form on the official website of the Federal Tax Service. There is also an order and a sample filling.
For businessmen who have chosen the general regime, 2 main fees are defined:
- personal income tax.
quarterly report in tax office for individual entrepreneurs who are VAT payers, they must be submitted only in electronic form in the form KND-1151001 through a special operator before the 25th day of the next month. If an entrepreneur is not registered in the VAT system, but acts as an agent during the transaction and must transfer the fee to the budget one time, then a paper declaration is allowed.
There are 2 types of income tax forms:
- 3-NDFL - final annual reporting until April 30 for the past period. In 2019, the current form was approved by Order No. ММВ-7-11/ [email protected] as amended on October 25, 2017. If the tax is paid on time, then for violation of the deadline for submitting the declaration, the fine is 1000 rubles. Otherwise, the sanctions increase up to 5% monthly of the obligation specified in the reporting. The maximum amount can be 30%, at least 1000 rubles.
- 4-NDFL - is submitted one-time by newly minted individual entrepreneurs within 5 days after the end of the month in which the first revenue was received. And also in case of a sharp change in the level of income - by 50% of the previously declared. Based on this report, the IFTS calculates the advance amounts payable to the budget. The form has not changed since 2011.
The declaration is of a secondary nature, and tax authorities can only punish 200 rubles for non-delivery or violation of deadlines.
If the IP is liquidated, then it is necessary to submit reports on 3-NDFL within a 5-day period from the moment of suspension of operations for the hours worked from the beginning of the year.
The simplified system provides for the declaration of 1 fee with quarterly advance payments.
The simplified tax system is subdivided according to the tax base and rates into:
- "income", 1% -6%
- "income minus expenses", 5% -15%.
Any simplified reporting in 2019 submits in the form established by Order No. ММВ-7-3 / [email protected] from 26.02.2016:
- 1 time before April 30 for the past calendar year;
- if liquidation occurs - in the next month of refusal of IP status, no later than the 25th day (for the time actually worked);
- in case of violation of the terms of use simplified system the entrepreneur loses the right to a special regime and must inform the Federal Tax Service on the results of activities within 25 days after the end of the quarter.
Reporting delay is punishable by financial sanctions in the amount of 5% of the amount of the tax indicated in the declaration, but not less than 1000 rubles. and not more than 30%.
In the legislation, a project is under development to abolish the annual form for individual entrepreneurs on the simplified tax system "income". According to preliminary data, the preferential regime will apply to entrepreneurs who fully keep track of revenue through online cash registers.
The unified tax on imputed income directly depends on the type of activity and is calculated according to a formula that includes several indicators that can change in the course of doing business. At the same time, real revenue does not affect the amount of the budget obligation in the reporting. Payers on the imputation need to reflect in the statements the change in key factors on the basis of which the tax is determined.
Reporting on IP on UTII to control ongoing operations is submitted to the Federal Tax Service for each quarter by the 20th day of the next month.
The declaration form is valid from 10/19/2016 and includes the following information:
- Kind of activity.
- Correction coefficients.
- Basic income.
- Physical indicators.
- The tax base.
- The amount of the obligation.
The single tax rate for agricultural producers is 6%. The n/a base is calculated as revenue minus costs. ESHN is declared 1 time before March 31 for the past calendar year. Last changes entered into the form on 01.12.2016. If the IP notifies the IFTS of the termination of activities on the ESHN, then next month it submits a report by the 25th day.
Most favorable conditions taxation created for IP on the patent system. Reporting to the IFTS is not submitted by such payers, since the amount of the obligation is determined by tax authority.
In a situation where an individual entrepreneur uses in its activities a staff of even 1 person, it is necessary to accrue and pay earnings, as well as related taxes and fees. Reporting is submitted for each type of obligation and for personnel.
Form recipients:
- IFTS, which also administers the payment of insurance premiums;
- Pension Fund RF;
Reporting for individual entrepreneurs, which is submitted to the Tax Inspectorate:
- Annual information on income and deductions for each individual employee in the 2-NDFL Certificate. The drafting procedure and form were amended on January 17, 2018 in accordance with Order No. ММВ-7-11/19.
- Quarterly summary report 6-personal income tax without detailing, is filled in on an accrual basis. If the number is less than 25 people, it is allowed to rent in paper form, in case of exceeding the limit - in electronic form. The procedure for compiling reports and the type of form is enshrined in Order No. ММВ-7-11 / [email protected] dated 10/14/15.
- Statement of the average number of employees 1 time per year. The form was approved on March 29, 2007 in Order No. MM-3-25/174.
- Unified calculation of insurance premiums every quarter in accordance with the document dated 10.10.2016 No. ММВ-7-11/ [email protected] The form includes information on fees for compulsory health insurance, compulsory medical insurance, disability and maternity allowances, as well as personalized information on employees.
What reports does the IP submit to the Pension Fund:
- annual form SZV-STAZH for full-time employees and employees under civil law contracts. The main package is accompanied by an EFA-1 statement with personalized accounting data. The forms were approved by Resolution No. 3p of 01/11/2017.
- monthly form SZV-M(PP PF RF No. 83p dated February 1, 2016) for employees who were paid wages.
To the Foundation social insurance every quarter, information is submitted on injuries and occupational diseases in the form 4-FSS, approved by order No. 381 of 09/26/16, as amended on 06/07/2017. V certain regions The Russian Federation has an experimental program under which, when compiling reports, one must be guided by document No. 114 dated 03/28/2017.
The deadlines for submitting mandatory IP forms with hired personnel are presented in the summary table:
Recipient | Report | Periodicity | Limit date |
FTS | 2-personal income tax | annually | 01.04 |
6-personal income tax | quarterly | 30.04; | |
RSV | 4 times a year | 30.04; | |
Information about the average headcount | annually | January 20th | |
FIU | SZV-M | per month | number 15 |
SZV-STAZH and ODV-1 | 1 time per year; when an employee retires. | · March 1; on the 3rd day after receiving the application. |
|
FSS | 4-FSS | quarterly | On paper form - the 20th day of the next month; · v digital form- 5 days later. |
Penalties are provided for non-filing of reports or violation of deadlines.
In addition to the basic budgetary fees, to which all entrepreneurs are subject, for some types of activities or objects, regulatory acts provide for additional taxation:
- Excise. The declaration is submitted monthly until the 25th day of the previous period. Tax payers are entrepreneurs who carry out transactions with excisable goods on the territory of the Russian Federation. Alcohol producers submit a notice of advance payment in 4 copies by the 18th day of the current period, along with copies of supporting documents.
- water tax. Businessmen who have received a license to use facilities, including underground ones, submit quarterly reports by the 20th day of the next month to the district IFTS where they operate.
- Mineral extraction tax. Payers are individual entrepreneurs on the basis of licenses issued for the right to use subsoil. Reporting is submitted to the main IFTS on a monthly basis until the end of the next period.
- Regular payments for subsoil use. Assigned to individual entrepreneurs who conduct a licensed survey, appraisal or construction activities not associated with direct mining. Quarterly reporting, terms similar to the MET declaration.
- Charges for the use of objects of aquatic biological resources. The payers are entrepreneurs who make money by catching fish and other seafood. One-time reporting is submitted with information about licenses and accrued fees within 10 days after obtaining the right to operate. The by-catch form must be submitted by the 20th day of the following month when the permit expires.
- Fees for the use of wildlife objects. Individual entrepreneurs engaged in hunting and who have received permission to do so are paid. Information about issued documents and mandatory amounts is submitted to the Tax Service within 10 days from the date of delivery of the license.
- Trading fee. Install local authorities to implement commodity transactions. Do not pay IP on PSN and ESHN. The reporting is a notification reflecting the amount of the fee, which businessmen must submit independently to the IFTS.
Individual entrepreneurs are tax payers, including as individuals.
Reporting on such fees is not submitted, the Federal Tax Service independently determines the amount and sends a notification to the IP address for transfer to the budget:
- Land payment. For people who own land.
- Transport tax. Owners movable property, regardless of whether vehicles are used in entrepreneurial activity, you must pay this regional fee.
Environmental reporting is filed when a business performs operations on:
- placement, elimination, processing of waste;
- is engaged in environmental protection;
- pollutes the environment with harmful emissions.
There is a line of mandatory forms for statistics and Rosprirodnadzor, depending on the characteristics of the business. Basically, these are annual reports - 2-TP (air), 2-TP (water management), 2-TP (waste), Declaration on payment for NVOS.
Business interruptions happen for a variety of reasons, from illness to a general economic downturn. However, if the entrepreneur has not gone through the official liquidation procedure, the responsibility to the regulatory authorities is not removed from him.
This category of payers often asks the question - if an individual entrepreneur does not conduct business, then what report should be submitted to the tax office? For different systems n/a the usual terms and forms are retained. If a downtime lasts a whole year, then for all taxes, except for UTII, with dashes instead of indicators. If the activity was carried out for at least 1 month, then the reporting will be with numbers.
The disadvantage of imputation is that the amount of the obligation does not depend on the level of income. Even if not business transactions, then it is necessary to submit reports and pay UTII to the budget until the entrepreneur changes the taxation system or is liquidated. The only opportunity for IP to compose null declaration– document the absence of physical indicators on the basis of which the liability is calculated. For example, a taxi driver sold the car and within reporting quarter didn't buy a new one.
On the general system, it is possible to pass simplified declaration, which includes information on VAT and personal income tax.
Also, the sole proprietorship retains the obligation to transfer fixed insurance premiums“for oneself” at the OPS and CHI (except as otherwise provided by law). The section provided for in the declaration on the simplified tax system for including these amounts in the reduction of the main tax, in the absence of a budget obligation, is not filled out.
Entrepreneur who was an employer and is registered in social funds, but fired all employees and did not pay income to individuals for a whole year, does not submit empty reports.
If the individual entrepreneur has decided to withdraw from registration, then it is necessary to report to the IFTS in next order:
- UTII payers submit a declaration before applying for liquidation;
- Simplifiers must send the form under the simplified tax system after deprivation of IP status within 25 days;
- general system workers fill out 3-NDFL within 5 days from the date of cancellation of registration and VAT until the 25th day at the end of the quarter.
All 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 has ever cooked in this kitchen knows how difficult it is to keep track of the deadlines for the delivery of all important papers, and after all, fines and rather big ones are charged for late delivery. True, entrepreneurs in this regard were a little more fortunate than legal entities, since the IP reporting is not so voluminous. And in some taxation regimes and with a successful combination of circumstances, you can not keep accounts at all. Consider how to report to the tax.
What reporting does the IP
You should start with the classification of accounting papers. All tax reporting for IP can be divided into 6 categories, each of which is best considered separately:
- on mandatory taxes, various on different modes taxation;
- for hired personnel;
- on cash transactions;
- on 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 tax the individual entrepreneur pays - he submits such reports. If it combines two regimes, it submits 2 declarations.
General mode
OSNO is called the default mode because it is assigned to those persons who did not apply for a different system during registration with the USRIP. And in automatic mode and without notification. Not many people prefer to stay on OSNO, since this is also the most difficult mode, which cannot be done without the help of a competent accountant.
Individual entrepreneurs 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 simplified tax system can take a deep breath, since they tried to simplify this regime to the glory. It involves the submission of only one report - the declaration of KND 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 system must pay only one tax and only once a year, and quarterly makes advance payments calculated independently. Tax officials do not check the correctness of advance calculations, relying on the conscientiousness of entrepreneurs. And why should the latter be chemical if, after filing the declaration, all the errors “emerge” 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 individual entrepreneurs on a simplified system from maintaining KUDIR - a book 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 switch to the ESHN. Moreover, 70% of all income should be brought by this area. But they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.
Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.
A single tax on imputed income
On UTII, businessmen pay tax not on actual income, but on some ideal one. The state establishes it, and the regional authorities introduce special coefficients to reduce the amount of deductions. They can be found on the FTS website.
All IP reporting 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 once and stamp the same declarations. But, of course, only until one of the values is changed, or until the physical indicator changes (room area, number of vehicles).
Far from all types of activities can be taxed on UTII, therefore entrepreneurs often combine this regime with others, which means that reporting is carried out under two regimes at the same time. 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 individual entrepreneurs, including KUDIR, are not needed in the imputed mode, but they can be kept to simplify accounting.
Patent
PSN is the simplest taxation system, designed only for entrepreneurs. Organizations cannot buy a patent, the cost of which replaces all types of taxes at once and exempts them from reporting.
Since the list of activities for the SPE is limited, and it cannot hire more than 10 people, many businessmen combine the patent with other regimes. In this case, appropriate reports must also be submitted.
Reporting for IP employees
Individual entrepreneurs without employees should not provide this type of reporting, and they are lucky, since the people who hired the workers hand over an unmeasured number of papers:
Report | Decryption | Submission deadline |
---|---|---|
Information about the SSC | Average headcount notice employees for the last year | January 20th |
Declaration 2-NDFL | Declaration of income of IP employees, the number of papers submitted must be equal to the number of employees | April 1 (if the head cannot withhold from the individual income tax, he is required to submit a 2-NDFL report by March 1) |
Calculation of 6-personal income tax | Submitted both quarterly and at the end of the year |
|
SZV-M | Information about insured employees | 15th monthly |
Unified calculation of insurance premiums | Information about all insurance premiums paid in favor of employees of individual entrepreneurs | 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 (PFR) and the fund health insurance(CHI) no longer accept insurance payments and do not control their payment.
And one more nuance: the owners of firms with more than 25 employees must send a report to the Federal Tax Service electronic, the rest - in paper.
Zero reporting IP 2019
Zero reports can only be submitted by individual entrepreneurs on a simplified basis and general mode, since the patent does not imply the submission of reports at all, but on UTII for tax base fictitious income is accepted, not real, and there can be no zero indicators on it.
Zero IP reports are submitted in the complete absence money transfers both in the 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 filled out for several taxes at once.
On simplification, they also rent zero reporting, though in this case they fill out the same form KND1152017, but a little differently:
- Individual entrepreneurs on the simplified tax system 6% enter information only in title page, R. 1.1 and p. 2.1.1;
- IP on the simplified tax system 15% enter information on the title page, p. 1.2 and p. 2.2.
Subordinate services rarely require any documents to confirm zero activity, but they may well contact the bank and request an extract from the entrepreneur's account. If the fraud is revealed, the violator will pay a fine.
Reporting on KKM
Individual entrepreneurs who carry out monetary transactions with the use of cash registers, must necessarily comply with cash discipline (maintenance of cash documents, compliance with the limit Money at the register).
However, legislators have reduced the number of cash reports for small businesses; in 2019, individual entrepreneurs 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 in cash was also removed from them. The only thing that is still assigned to businessmen is the registration of accounting payrolls to confirm the issuance of wages.
IP reporting to Rosstat
There is also statistical reporting. Annually, Rosstat conducts research on the basis of information received from the heads of firms. Not all persons should report to this body, but only those chosen by Rosstat. He will send them a notification with the necessary forms to fill out.
An individual entrepreneur who is interested in Rosstat is obliged to submit reports within the 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 every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with forms to fill out.
The list of mandatory forms of statistical reports of IP in 2019 includes:
According to Federal Law No. 402, entrepreneurs must provide Rosstat with balance sheet and papers on financial results. You can clarify the list in the subordinate regional body.
Additional reporting
Depending on the direction of the business and the specifics of doing business, an entrepreneur can use excise taxes, bioresources, water resources, minerals, and transport. All this is taxed, and some of them must be accounted for.
Tax reporting upon closure of IP
Sooner or later everything closes. Some due to business expansion and the need to form an organization, others due to lack of profit. Be that as it may, one of mandatory items the liquidation procedure is the submission of reports to the IP. With its preparation and should begin.
Each mode has its own rules for the delivery of the last papers:
- IE submits reports to UTII before filing documents on closing;
- on the simplified tax system - before the 25th day of the month following the liquidation;
- 3-NDFL - within five days from the date of liquidation;
- VAT declaration - until April 22 for the 1st quarter of the year.
All IP reports are subject to storage within the period established by legislators. For the loss and damage of papers, you will have to pay fines, the amount of which exceeds the cost of restoration.
30Jan
Good afternoon, our dear readers! The section has already accumulated quite a lot of 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 declaration forms, KUDIR, various reports and read brief requirements for filling them out. It's time to organize this information a bit, and there is quite a lot of information!
I will say in advance that it is 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 talk about what kind of reporting an individual entrepreneur should submit.
IP reporting
I’ll start, perhaps, with the fact that all the reporting that an individual entrepreneur must submit / maintain can be divided into several groups for convenience. Basically, there are four of them:
- Reporting on the taxation system used;
- Reporting on other taxes (if necessary);
- Accountability for employees (if they exist, of course);
- Reporting on cash transactions (if there are cash transactions).
Now let's look at each of these four groups in more detail.
IP reporting on the taxation system used
Everything is simple here, what main tax we pay - we submit such a declaration. Combining the two regimes means we submit two declarations. Where do we rent? Of course, to the tax office. All information in the following table:
tax regime | Declaration (form) | Deadlines |
4-personal income tax | Compiled after receiving the first income, must be submitted within 5 days after the expiration of a month from the date of receipt of this income (for new IP) | |
* | ||
Compiled for the year, must be submitted by April 30 of the following year | ||
Single tax on imputed income (UTII) | Compiled for the quarter, due by the 20th day of the month following that quarter | |
Declaration missing | Doesn't give up | |
Compiled for the year, must be submitted by March 31 of the following year | ||
Compiled based on the results of the quarter before the 25th day of the month following this quarter |
*Well, a small comment: An individual entrepreneur on a general regime (OSNO) is a VAT payer, therefore, in addition to personal income tax, he must report on this tax as well. From January 1, 2019, the obligation to pay VAT also appeared for entrepreneurs on the Unified Agricultural Tax, so they will also be forced to submit this declaration. The rest of the taxation systems refer to special regimes that exempt from VAT, except for those transactions that are taxed in without fail, respectively, and you only need to submit a declaration according to your regime.
When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be one declaration, since there is simply no declaration under the PSN.
We also wrote about how to fill out declarations:
Each of the tax regimes has its own form of KUDIR. Let me remind you that KUDIR must be conducted without fail. You don’t need to go to the tax office to certify it, it has long been canceled, but you should have it available: printed, numbered and stitched. The form of the book depends on the tax regime:
You may need the following articles to complete:
- (for combining modes);
IP reports on other (additional) taxes
IP can carry out the most different types activity, depending on this, he may have an obligation to pay and report on other taxes. This group of taxes includes:
- Land tax;
- Transport tax;
For these two taxes, only legal entities submit a declaration, individual entrepreneurs do not submit it: the tax office itself will calculate the tax and send a notification.
- Water tax - compiled on the basis of the results of each quarter, must be submitted before the 20th day of the month following this quarter;
For individual entrepreneurs who work in the field of extraction of natural resources or the use of wildlife / WBR (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:
- Mineral extraction tax (abbreviated MET) - is compiled for each month, it must be submitted before the end of the next month;
- Fees for the use of wildlife objects - are handed over to the tax office, the deadline for delivery is within 10 days from the date of receipt of such permission;
- Fees for the use of UBR facilities - here two types of reporting must be submitted to the tax office:
- – shall also be submitted within 10 days from the date of receipt of such permission;
- – must be rented before the 20th day of the month following last month the validity of the permission.
- Regular payments for the use of subsoil - submitted to the tax office, compiled for the quarter, due date - no later than the last day of the month following this quarter.
IP reporting with employees
If an individual entrepreneur works on his own, he simply pays insurance premiums for himself: fixed amount and if the amount of his income is more than 300 thousand. In this case, no reporting is required.
But if an entrepreneur has employees, then the volume of reporting that should be drawn up and submitted to the appropriate authorities increases dramatically. In 2019, documents are handed over to three places: tax, PFR and FSS.
What and where you need to hand over, we read in the article - here we have already examined this issue in detail with links to document forms.
IP reporting on cash transactions
Let me remind you once again that individual entrepreneurs who have operations related to the receipt / issuance / storage of funds must comply with cash discipline. Moreover, compliance with cash discipline does not depend in any way on the tax payment regime used and the availability of cash registers.
Those who maintain these documents within the framework of cash discipline can find information about them and download forms in the section. For example, this is true for fairly large individual entrepreneurs working in the field of trade and having several stores.
Relaxation in the order of observance of cash discipline for individual entrepreneurs does not apply to the payment of salaries to employees in cash. If you pay your employees in cash, what are you required to make up.
Service for maintaining and submitting reports for individual entrepreneurs
There is useful service "My business" for filing reports via the Internet, bookkeeping, etc.
It is very easy to submit reports with it, because the 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 any questions, write in the comments.
An individual entrepreneur must conduct reporting without fail, strictly adhering to all laws and recommendations. Specially developed regulatory legal acts regulate its maintenance and delivery, and must be observed by business entities.
Under the general system of taxation
Tax reporting is the first documentation that the subject deals with immediately after the registration of documents when opening his own business. Such documents are determined by the system of tax amounts.
So what kind of reporting does the IP submit? Individual entrepreneurs who use common system taxation should take into account that this regime implies a wider list of reporting documentation. There are various types of IP reporting, 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 accrual and payment of value added tax are entered. These types of reports display information collected for a quarterly period, where totals are indicated. The declaration is submitted in the month following the reporting period.
An individual entrepreneur should keep in mind that it is necessary to provide documentation to the tax office where the IP was registered, or on a territorial basis. This is only done electronically.
The report of an individual entrepreneur who is under the general taxation regime also acts in the form of a declaration with information on income tax that an individual receives. How to submit an IP report so as not to fall under penalties? These documents are prepared once a year and submitted in the year following the reporting period. At the same time, on legislative level the deadline for their submission is April 30.
Business entities operating in individually, at the initial stages of the implementation of certain business processes, it is necessary to submit a special report. The data for individual entrepreneurs is presented in 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 activities of an individual entrepreneur have been carried out for a long time, then the planned income data are entered in the income tax return of an individual. Information is entered into it only if the planned revenue part exceeded the actual amount by 1.5 times.
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Simplified taxation system
This is the most common and most commonly used tax regime which 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.
Accounting for individual entrepreneurs under the considered taxation system requires the presence of a special book. It contains data on income and expenditure amounts. Absolutely all business operations, including those related to implementation processes, for which advance payments are made, should be reflected there.
The reporting period for the income and expense ledger is represented by the current year. After its completion, it is necessary to draw up this document properly. It is stitched and dated and signed. All information must be provided 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 the economic entity, but presented at the request of the state body.
The preparation of reports for an individual entrepreneur who uses the simplified regime also implies the preparation of a special declaration, which is submitted to tax service where the registration took place.
Declaration with tax amounts must be drawn up without fail, even if the individual entrepreneur does not have hired personnel. It reflects information regarding the past year, which is adopted for the reporting period. Declaration reports of individual entrepreneurs contain a column on the number of employees, which are taken as the average annual value. If employment contracts are not drawn up, then the specified information is not included in the reporting.
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 be submitted. It reflects zero values, which confirm the absence of activity. It should be borne in mind that there is a special form for zero documentation, which is filled out in accordance with the established rules. In addition, specific deadlines for its delivery are determined. If all the existing requirements are not met and the documents are drawn up incorrectly, then certain fines may be imposed on the individual entrepreneur.
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Wage-earners
Doing financial statements The IP is significantly different if the determining factor is the availability of hired personnel. At the legislative level, it is established that an economic entity that carries out entrepreneurial activities without the help of officially registered employees must maintain reporting documentation in a minimum amount. In addition, a simpler procedure for the implementation of accounting functions is provided. The same provision applies to reporting tax documentation.
As part of the activities of an individual entrepreneur working without employees, the following reporting materials should be created: an annual declaration and a ledger (maintained throughout the entire reporting period that is subject to taxation). The declaration must contain information that indicates the tax regime used and the amounts 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 through the conclusion of employment contracts. When using a simplified system, a business entity has the right to hire 100 people, but no more.
This right entails certain obligations, while becoming more complicated. The declaration must contain information that relates to employees. This type of documentation is provided to the tax service every reporting period, which is equal to 1 year.
Reporting forms for individual entrepreneurs with staff also contain Form No. 2. It contains information about all employees, including their average number. 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, then 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 indicates the accrual and transfer of funds in the manner prescribed current legislation. Documentation may be prepared electronically.
Submission of IP reports 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 relating to 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 office, the Pension Fund, the Social Insurance Fund and other services. A business 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 submits reports.
Sometimes an individual does not have the opportunity to complete the procedure on his own, then he can entrust this to a trusted person. To do this, you need to contact a notary who will help you correctly draw up a power of attorney in the name of another entity. With this document, you can contact the tax office with prepared reports.
An individual entrepreneur can provide the created reporting documentation in the required government agency by forwarding. To do this, you can use the postal services. Reports can be submitted both in paper and electronic form (special media are used for this).
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 tax agent6-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). The annual form must be submitted no later than 1 April.
7. income statement individuals (2-personal income tax) - submitted to the tax office no later than April 1 of the year following the reporting year.
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