When reporting is submitted. Cancellation of reporting for individual entrepreneurs

In most cases, individual entrepreneurs are exempt from accounting, in contrast to legal entities. But to fill in the registers established by regulatory enactments, to submit declarations and other forms in 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 breakdown of indicators and primary documentation to confirm the correctness of the determination of the budget obligation.

To do this, you need to maintain 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;
• in electronic form through the payer's account, using online services and digital signature.

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 working 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.

The legal acts of the Russian Federation are 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.

A quarterly report to the tax office for individual entrepreneurs who are VAT payers 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 once, then a paper declaration is allowed.

There are 2 types of income tax forms:

1. 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.
2. 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 conditions for the application of the simplified system, the entrepreneur loses the right to a special regime and must inform the IFTS about 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:

1. Kind of activity.
2. Correction coefficients.
3. Basic income.
4. Physical indicators.
5. The tax base.
6. 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. The last changes were made to the form on 12/01/2016. 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.

The most favorable taxation conditions are created for IP on the patent system. Reporting to the IFTS is not submitted by such payers, since the amount of the obligation is determined by the tax authority.

In a situation where an individual entrepreneur 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 of the Russian Federation;

Reporting for individual entrepreneurs, which is submitted to the Tax Inspectorate:

1. 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.
2. 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 hand over 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.
3. 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.
4. 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, mandatory medical insurance, disability and maternity benefits, as well as personalized information on employees.

What reports does the IP submit to the Pension Fund:

1. Annual form of 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.
2. Monthly form SZV-M (PP PF RF No. 83p dated February 1, 2016) for employees who were paid wages.

Information on injuries and occupational diseases is submitted to the Social Insurance Fund every quarter in the form 4-FSS, approved by order No. 381 of September 26, 2016, as amended on June 7, 2017. In some regions of the Russian Federation, an experimental program is in place, 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; · in 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:

1. Excise. The declaration is submitted monthly until the 25th day of the previous period. Tax payers are entrepreneurs who carry out operations 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.
2. 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.
3. 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.
4. Regular payments for subsoil use. Assigned to individual entrepreneurs who conduct licensed exploration, appraisal or construction activities not related to direct mining. Quarterly reporting, terms similar to the MET declaration.
5. 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.
6. 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.
7. Trading fee. Established by local authorities for the implementation of 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:

1. Land payment. For people who own land.
2. Transport tax. Owners of movable property, regardless of whether the vehicles are used in business activities, need to 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, 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 possibility for an individual entrepreneur to make a zero declaration is to document the absence of physical indicators on the basis of which the obligation is calculated. For example, a taxi driver sold a car and did not buy a new one during the reporting quarter.

On the general system, it is possible to submit a 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.

An entrepreneur who was an employer and registered with 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 the following 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.

For the successful implementation of entrepreneurial activities, it is necessary 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 the simplified taxation system and is the only employee in his business, must submit all the 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 electronic form. 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, an income tax return individuals. 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

On the basis of the federal law of December 6, 2011 No. 402-FZ, absolutely all subjects 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 system of taxation an individual entrepreneur is on, may not be surrendered.

Book of income, income and expenses

As already noted, an entrepreneur is exempt from accounting if he keeps records in accordance with the requirements of 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 in electronic and paper form (the electronic book is subsequently printed, laced and numbered in the same way as the paper one), while the impossibility of correcting information in electronic form must be ensured. 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; a book is started for a period of one financial year. Such books are the main reports of IP

IP reporting deadlines

The submission of tax reporting 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 day of the 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 Social Insurance Fund (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 the mandatory social insurance in case of temporary disability, in connection with motherhood, as well as for compulsory social security. insurance against occupational diseases and accidents at work) and to the 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. The first time the calculation on the new form must be submitted before 04/30/2016.

IP annual reporting

Let's see how it turns out annual reporting IP.

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 annually submit to the tax service: before January 20, information on the average number of employees until April 1, information on the income of employees

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. Tax reporting is also submitted upon closing the IP.

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, since 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.

BASIC Personal income tax payments (13%) (once a year): paid once a year until July 15, advance payments (calculated by the tax on the basis of 4-personal income tax) for the six months - until July 15, for 3 square meters. - until October 15, for 4 sq. - until January 15 Paid by an entrepreneur from income from his business activities and from income from which personal income tax was not withheld as an individual entrepreneur's activity (for example, income from the sale of an apartment or car). The tax base is income reduced by professional, standard, social and property tax deductions. 4-personal income tax (from the moment of receiving the first income). Sample filling 4-NDFL VAT payments (once a quarter): Since 2015: I sq. - until April 25 II quarter. - until July 25 III quarter. - until October 25 IV quarter. - until January 25 Before 2015: I sq. - until April 20 II quarter. - until July 20 III quarter. - until October 20 IV quarter. - until January 20 Individual entrepreneurs on OSNO, whose turnover for three months was less than two million rubles, have the right not to pay VAT, but are obliged to notify the tax authority about this. 145 Tax Code of the Russian Federation The book of income-expenses (once a year) to be flashed and submitted to the tax office: until April 30 (for individual entrepreneurs) Upon delivery, an application is written in 2 copies Application for registration of the book of income and expenses.doc. KUDiR OSNO sample Unified (simplified) tax return (once a quarter): submit to the tax office: If for a quarter an individual entrepreneur on OSNO had no movements on the cash desk and current account and there were no objects of taxation (land, cars, etc.), a Unified (simplified) tax return is submitted, which includes a zero VAT return. Income tax must be reported separately I sq. - until April 20 II quarter. - until July 20 III quarter. - until October 20 IV quarter. - until January 20 Sample of filling in the Unified (simplified) tax declaration.XLS ESHN Agricultural producers have the right to choose the Unified Agricultural Tax ( ESHN). It looks like USN. Tax base: income-expenses. Tax rate: only 6% (very favorable). Also, the rate of insurance premiums for employees is lower on the Unified Agricultural Tax. . PFR for the IP itself Payment to the FIU is about 30 tr. in year. All categories of individual entrepreneurs always pay (the same amount), even with zero income, there are no benefits. Since 2012, IP has not submitted reports on PFR contributions. Reports on additional tax regimes - UTII and PSN PSN and UTII are introduced additionally upon application UTII UTII tax payments (once a quarter): I sq. - until April 25 II quarter. - until July 25 III quarter. - until October 25 IV quarter. - until January 25 You can deduct from the amount of tax what you pay in the pension, but not more than 50% and the payments must have already been paid. Individual entrepreneurs without employees can reduce UTII up to 100% on their contributions. From 2017, individual entrepreneurs with employees on UTII will be able to reduce the tax not only on insurance premiums for employees, but also on their payment to the Pension Fund of the Russian Federation (subclause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation). Contributions that reduce UTII can be transferred even at the end of the reporting quarter, but before reporting (letter of the Ministry of Finance dated January 26, 2016 No. 03-11-09 / 2852). Patent A tax return on the USN Patent (patent taxation system) is not filed. The book of income-expenses (once a year) to flash and store. They may ask for verification. KUDiR - samples For employees Pay only if you have employees Where to apply What reporting Submission deadline since 2017 IFTS Information about the AVERAGE number of employees Once a year, to the tax office until January 20. At the new opening of the organization is submitted for the next month. IFTS Unified social insurance fee (ESSC) I sq. - May 2, 2017; II quarter. - July 31, 2017; III quarter. - October 30, 2017; IV quarter. - January 30, 2018 IFTS 6-NDFL (except for FSS contributions for injuries) Quarterly no later than the 30th of the following month: For 2016 - to April 1, 2017 For 3 months of 2017 - until May 2, 2017 For 6 months of 2017 - until July 31, 2017 For 3 months of 2017 - until October 30, 2017 For 2017 - to April 2, 2018 IFTS 2-NDFL (except for FSS contributions for injuries) A certificate of the impossibility of withholding personal income tax must now be submitted before March 1. Regular 2-personal income tax until April 1. FIU SZV-M Monthly, within 15 days after the end of the month FIU Report on insurance experience SZV-STAZH and ODV-1 Annually, no later than March 1 of the following year (until March 1, 2018) FIU SZV-ISH and SZV-CORR Needed to add or clarify old information FSS (FSS NS and PZ) Calculation of contributions for injuries Quarterly: on paper - no later than the 20th day of the next month, electronically - no later than the 25th day of the next month for 2016 FIU RSV-1 Not later than February 15, 2017 paper, until February 20 - electronic payment FSS 4-FSS Until January 20, 2017 - paper, until January 25 - electronic report Statistical reporting Once every 5 years, continuous statistical observation. It was in 2015, it will be in 2020. Fines from 50 to 70 tr. Accounting Individual entrepreneurs are not required to keep accounting records - chart of accounts, postings, balance sheet, income statement. There are exceptions when an individual entrepreneur must still keep a used one. - when he makes controlled transactions. Do not confuse accounting and tax accounting. Tax accounting of income (on OSNO and STS income-expenses also accounting for expenses) must be kept on the STS, OSNO, ESHN and PSN, and submit tax reporting needed everywhere except PSN. Cash discipline Individual entrepreneurs do not have cash discipline, unlike organizations. And he has the right to dispose of all the money without cash settlements, cash settlements and logging. With the help, you can keep tax and accounting records for the simplified tax system and UTII, generate payments, 4-FSS, SZV, Unified calculation 2017, submit any reports via the Internet, etc. (from 250 r / month). 30 days for free, with the first payment (if you click on these links from this site) three months as a gift. For newly created IPs now (free of charge). Free with online shipping.

All reporting individual entrepreneurs can be divided into four categories:

Reporting depending on the taxation system

tax returns

In accordance with the chosen taxation system, individual entrepreneurs must submit tax returns to the IFTS:

tax regime	Tax return	Declaration deadline
Simplified taxation system (STS)	USN Declaration
Single tax on imputed income (UTII)	UTII Declaration	Based on the results of each quarter no later than the 20th day of the first month of the next quarter
Unified Agricultural Tax (ESKhN)	Declaration of ESHN	At the end of the calendar year no later than March 31 of the following year
Patent taxation system (PSN)	Not served	—
General System of Taxation (DOS)	Declaration 3-NDFL	At the end of the calendar year no later than April 30 of the following year
	Declaration 4-NDFL	Canceled from 2020!
	VAT declaration	At the end of each quarter no later than the 25th day of the first month of the next quarter

note that when combining tax regimes, it is necessary apart for each system of taxation to keep records, submit reports and pay taxes.

Free tax advice

Book of accounting for income and expenses (KUDIR)

The book of accounting for income received and expenses incurred (KUDIR) is required to be kept by all individual entrepreneurs using the simplified tax system, OSN, PSN and ESHN. Since 2013, the mandatory certification of KUDIR in the Federal Tax Service has been canceled. However, a stitched and numbered book should be in any case (the penalty for its absence for an individual entrepreneur is 200 rubles).

Individual entrepreneurs on UTII KUDIR conduct no need, but at the same time they need to take into account their physical indicators (number of square meters, employees, etc.).

In what form to do this - the law does not regulate, therefore, all the so-called "Books of UTII", which are strongly recommended by the employees of the Federal Tax Service, are illegal. Especially if they contain sections such as "Income", "Expenses", etc.

In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is only necessary to keep records of physical indicators in it, all other information on income and expenses does not need to be entered there.

Reporting for employees

All reporting for employees can be divided into three categories:

• Reporting to the Federal Tax Service (Tax Service).
• Reporting to the Pension Fund (Pension Fund).
• Reporting to the FSS (Social Insurance Fund).

Where to take	What to take	When to take
FTS	Average number of employees	At the end of the calendar year no later than January 20 of the next year
	References 2-NDFL	At the end of the calendar year no later than March 1 next year. Deadline has changed!
	Calculations 6-NDFL	At the end of each quarter no later than the last day of the 1st month of the next quarter. Annual form - no later than March 1 next year. Deadline has changed!
	Calculation of insurance premiums	According to the results of each quarter, no later than the 30th day of the month following the settlement (reporting) period.
FIU	Report in the form of SZV-STAGE (contains information about the insurance experience of insured persons)	At the end of the year, no later than March 1 of the year following the reporting year.
	Report in the SZV-M form (contains information that allows you to track working pensioners)	At the end of each month no later than the 15th day of the next month
	(contains information about the labor activity of employees)	Until the 15th day of the month following the one in which one of the personnel events took place: filing an application for choosing the form of maintaining a work book (TC), hiring a new employee, dismissal, transfer to another permanent job
FSS	Report in form 4-FSS From January 1, 2017, this calculation includes information only on injuries and occupational diseases	According to the results of each quarter, no later than the 25th day (for the electronic form) and the 20th day (for the paper form) of the 1st month of the next quarter

Reporting on cash transactions

Business entities that carry out operations related to the receipt, issuance and storage cash Money (cash transactions), are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).

The need to maintain cash discipline does not depend on the chosen taxation system or the availability of a cash register.

However, since June 2014 simplified procedure for maintaining cash discipline, which most affected individual entrepreneurs.

Individual entrepreneurs are no longer required to keep a cash register on a par with organizations and draw up cash documents (PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming the payment of wages (settlement and payroll and payroll).

Also, according to the simplified procedure, individual entrepreneurs and small businesses (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year) are no longer required to set a cash balance limit on the cash register.

Additional tax reporting

Some individual entrepreneurs carry out activities that involve the payment of additional taxes and reporting.

Table of additional taxes and reporting

Surcharge	Type of reporting	Deadline
Land tax	Land tax declaration	From 2015 land tax declaration no need to submit. The IFTS independently calculates the tax and sends a special notification to the individual entrepreneur
water tax	Water tax declaration	Based on the results of each quarter no later than the 20th day of the 1st month of the next quarter
excisable tax	Excise tax declaration	According to the results of each month, no later than the 25th day of the next month (for straight-run gasoline and denatured alcohol: no later than the 25th day of the third month following the reporting month)
	Notice of advance payment in 4 copies (including one in electronic form) + copies of payment documents	No later than the 18th of the current month
Mineral extraction tax (MET)	Declaration on severance tax	At the end of the month no later than the last day of the next month
Fees for the use of wildlife objects	Submission to the IFTS of information on the obtained permits for the extraction of objects of the animal world
Fees for the use of objects of aquatic biological resources	Providing the IFTS with information about the permits received and the amount of the fee payable	Not later than 10 days from the date of receipt of the permit
	Providing information on the number of objects to be removed from the habitat to the Federal Tax Service Inspectorate	No later than the 20th day of the month following the last month of the validity period of the permit
Regular payments for subsoil use	Submission to the IFTS of the calculation of regular payments for the use of subsoil	At the end of each quarter no later than the last day of the first month of the next quarter

Let's figure out what reports the IP submits for the simplified tax system, patent, UTII and OSNO with and without employees. The article contains a convenient table and useful services for doing business.

Correctly and timely transfer the tax paid under the simplified tax system, you will be helped by:

What reporting does the IP submit to the IFTS for general rule depends on the system of taxation they apply. But there are also reports of an individual entrepreneur, which he needs to submit, regardless of the applicable tax regime. Let's look at the types of these reports in the next section.

Mandatory IP reports

If a businessman has employees, he is obliged to annually submit information about their average number. This does not apply only to individual entrepreneurs who did not hire anyone in the reporting year (clause 3 of article 80 of the Tax Code of the Russian Federation).

You also need to report on all individuals to whom the IP made payments in cash and in kind in the reporting year. These are the persons with whom he concluded labor contracts, as well as GPC contracts for the performance of work or the provision of services. In terms of taxes on them, you need to submit certificates in the form 2-NDFL (monthly) and the general calculation 6-NDFL (quarterly).

Calculation according to the form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill in the calculation automatically. Before being sent to the tax office, the form will be tested by all the verification programs of the Federal Tax Service. Try it for free:

6-personal income tax online

In terms of insurance premiums, quarterly reports must be submitted RSV, 4-FSS and monthly SZV-M.

You do not need to report on insurance premiums paid for yourself.

IP taxes without reporting

In addition to reporting, an individual entrepreneur must, regardless of the regime applied by him, pay tax on vehicles registered for him. Payment is made on the basis of received, usually by mail, tax notice and payment document. You do not need to report to the IFTS.

You can find out if the inspection calculated the tax correctly using the online calculator:

Calculate transport tax

An entrepreneur-owner of real estate is obliged to pay real estate tax provided for individuals. Payment is also made on the basis of a tax notice without reporting to the IFTS.

Calculate property tax

Similar rules apply to land tax.

IP reporting on the simplified tax system

Businessmen using the simplified taxation system submit the following types of reports to the tax authorities.

1. Declaration on a single tax under the USN. The form was approved by Order No. ММВ-7-3/352 dated July 4, 2014. It is necessary to report annually, no later than April 30 of the year following the reporting year.

Let's consider a sample fill:

Submit the single tax declaration under the simplified tax system for 2018 no later than April 30, 2019 (Tuesday).

This report is filled out on the basis of indicators of the Book of income and expenses.

Prepare a declaration online

Please note that businessmen using the “income” object with a tax rate other than 6% cannot complete the above form. It only has a maximum rate of 6%. The Federal Tax Service recommends in this case to use the recommended form (letter of the Federal Tax Service dated May 20, 2015 No. GD-4-3 / 8533). It has an empty line 120 section 2.1.

1. Declaration on indirect taxes when importing goods from the EAEU member countries (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3/765). Monthly form. You need to report no later than the 20th day of the month following the month when such goods were accepted for accounting. When importing objects of leasing (with the transfer of ownership to the lessee in accordance with the contract), they report no later than the 20th day of the month following the month in which the payment due under the contract falls due.

IP reporting on a patent

When using the PSN, a businessman is obliged to keep a Book of Accounting for Income and Expenses, as well as pay the cost of a patent. The legislation does not provide for the need to submit a patent declaration.

At the same time, if a businessman carries out the operations indicated above, or he has hired personnel, he is obliged to submit relevant reports to the IFTS.

Calculate the cost of a patent online

IP reporting on UTII

In terms of imputed tax, an individual entrepreneur has an obligation to report quarterly (quarter - tax period) in the form approved by the Federal Tax Service by order No. ММВ-7-3/353 dated 04.07.2014.

The deadline for filing a declaration with the IFTS is no later than the 20th day of the month following the tax period.

Table. Deadlines for the submission of the UTII declaration in 2019

Taxable period	Last date

Fill out the UTII declaration using a special online service from BukhSoft:

Prepare a UTII declaration online

1. Declaration on indirect taxes when importing goods from the EAEU member countries (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3/765). Monthly form. You need to report no later than the 20th day of the month following the month when such goods were accepted for accounting. When importing leasing items (with the transfer of ownership to the lessee in accordance with the contract), they report no later than the 20th day of the month following the month of the due date for payment under the contract.
2. If an individual entrepreneur is a tax agent for VAT or carries out operations under joint activity agreements, trust management of property or concession agreements, he is required to submit a VAT return.

IP reporting on OSNO

Individual entrepreneurs on OSN are payers of personal income tax and VAT. They are required to submit the following types of reports.

1. Declaration 3-NDFL. You need to report on it even if there is no income for the tax period (calendar year). The form was approved by the Federal Tax Service by Order No. ММВ-7-11/671 dated December 24, 2014. You need to submit the document to the IFTS at the place of residence.
2. Declaration of estimated income (Form 4-NDFL). The form was approved by the Federal Tax Service by order No. ММВ-7-3/768 of December 27, 2010. The inspectors require it to be filled out and submitted for the calculation of the IP advance payments for personal income tax, which he will pay during the year.

The obligation to submit this type of reporting arises for an individual entrepreneur from the moment he receives his first income and then annually.

A specific deadline is set only for registered IP. They should report to the IFTS within 5 working days after the month has ended since the receipt of the first income.

1. VAT declaration (approved by order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3/558). It must be submitted electronically on a quarterly basis. Deadline - no later than the 25th day of the month following the expired quarter.

Table. Deadlines for filing VAT returns in 2019

Taxable period	Last date

Fill in the VAT declaration using a special online service from BukhSoft:

Prepare VAT return online

Table on IP reporting and deadlines for its submission

We have collected all the information regarding the reporting of individual entrepreneurs on taxes and insurance premiums for you in a convenient table 3.

Table 3. All IP reporting

Tax	Form	Periodicity	Deadline
BASIC
		Every quarter	25 calendar days after the end of the quarter
	Form 3-NDFL (approved by order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11/671)	Yearly
	Form 4-NDFL (approved by order of the Federal Tax Service of December 27, 2010 No. ММВ-7-3/768)	Every year since the start of business	For newly registered individual entrepreneurs - within 5 days, when the month expired after the first income For those already operating - simultaneously with 3-personal income tax
ESHN
	Declaration	Yearly
Simplified
Single tax when applying the simplified tax system	Declaration	Yearly
Patent
Tax paid under the patent system of taxation	No need to report
Vmenenka
	Declaration	Every quarter	No later than the 20th day of the month following the quarter
Other mandatory reporting
	2-NDFL (approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485)	Yearly
	Calculation of 6-NDFL (approved by order of the Federal Tax Service dated 10/14/2015 No. ММВ-7-11/450)	Every quarter and yearly	For the quarter - not later than the last day of the month following the expired quarter.
VAT on the importation of goods from the territory of the countries - members of the EAEU	Declaration (approved by order of the Ministry of Finance dated July 7, 2010 No. 69n)	Every month	Not later than the 20th day of the following month: after the month of acceptance of goods for accounting; after the month of the lease payment in accordance with the agreement
VAT when issuing an invoice with a dedicated tax amount	Declaration (approved by order of the Federal Tax Service of October 29, 2014 No. 558)	Every quarter	25 calendar days after the end of the quarter
Taxes for which there are no objects of taxation for the tax period	Unified (simplified) tax declaration (approved by order of the Ministry of Finance dated July 10, 2007 No. 62n)
Insurance premiums	Calculation of insurance premiums (approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551)	Every quarter	Not later than the 30th day of the month following the reporting
	SZV-M (approved by resolution of the PFR Board dated February 1, 2016 No. 83p)	Every month	Not later than the 15th day of the month following the reporting
	SZV-STAZH (approved by resolution of the Board of the Pension Fund of the Russian Federation dated 11.01.2017 No. 3p)	Yearly
	4-FSS (approved by order of the FSS dated September 26, 2016 No. 381)	Every quarter	Paper - no later than the 20th day of the month following the quarter Electronic - no later than the 25th day of the month following the quarter
	Report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (FSS letter dated February 20, 2017 No. 02-09-11 / 16-05-3685)	Every quarter	Together with 4-FSS
Information on the number of personnel	Information on the average number of employees (approved by order of the Federal Tax Service of March 29, 2007 No. MM-3-25 / 174)	Yearly

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