Individual entrepreneur reporting: what to submit for yourself and for your employees? Individual entrepreneur reporting - preparation and timely submission of individual entrepreneur reporting.

The hundreds of thousands of people who annually become individual entrepreneurs need to know what kind of reporting an individual entrepreneur submits. In Russia there are about 470-570 thousand such people every year.

According to Russian legislation, an individual entrepreneur is an individual who has been registered as an individual entrepreneur and runs a business without education legal entity. This legal form does not imply the presence of a minimum authorized capital; the founder can be one person - the entrepreneur himself. The purpose of an individual entrepreneur’s activity is to generate profit, which the entrepreneur disposes of at his own discretion. Public reporting of individual entrepreneurs is not required, but you need to remember that a businessman is fully responsible for his obligations with his property. It is the latter circumstance that often leads to the choice of other forms of doing business (LLC, CJSC, etc.)

It all depends on the tax system

The reporting of individual entrepreneurs depends on which taxation system is chosen by the entrepreneur. Let us immediately note that upon registration, an individual entrepreneur automatically receives a general taxation regime, which he can change to special regimes either simultaneously with registration, or within thirty days from the date of registration. If the change in the tax regime was not initiated on time, by submitting the application to the tax authority, then transferring the individual entrepreneur to the simplified tax system, the reporting for which has a smaller volume, is possible only from the next year (assuming a calendar year). A new businessman needs to take this into account.

Reports for individual entrepreneurs with general taxation

In total, there are currently four tax regimes in Russian tax practice for individual entrepreneurs and other legal forms of activity. General taxation assumes that a businessman will pay all taxes provided for his type of business (if there is no tax exemption by law), and keep full accounting records. This regime is chosen by persons interested in VAT schemes. Tax reporting of individual entrepreneurs under this regime can be twofold, depending on the presence/absence of the organizer of the business employees. If there are no employees, then the following must be sent to the tax authorities:

• VAT declaration (quarterly, before the twentieth day of the month following the reporting period).
• Declaration (according to form 4-NDFL) within thirty days from the date of commencement of business and if profit grows by more than five percent (information about estimated income).
• Personal income tax returns. persons (form 3-NDFL) - until April thirtieth of the year following the reporting year.

In the presence of hired labor or payments to others individuals who were not employees, an individual entrepreneur must also submit declarations in Form No. 2-NDFL on the income of each employee. A report on the number of employees on the lists for the previous year is sent before the twentieth of January of the year following the reporting year. You should also remember to submit the book on accounting for income and expenses of an entrepreneur to the tax office for certification before you start filling it out with information about operations.

Reporting to the State Statistics Service

The reporting of individual entrepreneurs without employees, or with them, is submitted to the statistical authorities in the form “1-entrepreneur” before the first of April of the year following the reporting year. You may also need to submit information about your activities. individual entrepreneur(1-IP form, submission deadline - March 2 of the year following the reporting year) and some industry forms. Therefore, experts recommend seeking advice from the territorial body of Rosstat to find out what kind of reporting may be required from an entrepreneur, including during random and complete inspections.

Declaration for those using “simplified language”

Smaller reports are submitted, even if a simplified taxation system is chosen, where the businessman independently determines the object of taxation. In this case, the entrepreneur remains responsible for performing the functions of a tax agent, financial statements Individual entrepreneur includes conducting cash transactions, the businessman must provide statistical reporting, pay contributions (to the pension fund and social insurance from occupational diseases).

An entrepreneur under the simplified system pays a single tax depending on what will be taxed (six percent on income or fifteen percent on income reduced by the amount of expenses). In this regime, VAT and personal income tax are not paid; in addition, there is no need to pay property tax that the businessman uses in his activities, or the unified social tax on income received from business operations and on payments to individuals. The single tax declaration under the simplified tax system is submitted before April thirtieth of the year following the reporting year.

When using the EBDN regime, reporting is required to be submitted every quarter

IP on the simplified tax system, whose reporting is submitted quarterly, is used in another tax system– unified tax on imputed income. It can be used by businessmen engaged in a strictly defined type of activity, including: retail trade in halls up to 150 sq. meters, placing advertising on external structures, organizing catering, providing household services, etc.

The decision on the possibility of applying the EVDN is determined in municipalities (by representative bodies). The object of taxation is imputed income, which is taxed. Other taxes (on property, unified social, on value added, on personal income) are not paid. This form of taxation requires the submission of a quarterly declaration no later than the twentieth day of the month following the reporting period.

Entrepreneurs in rural areas can submit minimum reports

The tax reporting of an individual entrepreneur engaged in the production of agricultural products or their subsequent or primary processing may be based on the payment of a single agricultural tax (established on a voluntary basis). If a village worker does not have hired workers, then he submits a declaration before the thirty-first March of the year following the reporting year, and also submits a ledger of expenses and income to the tax authorities. An individual entrepreneur with this form of taxation is exempt from the same taxes as an entrepreneur with UTII.

An individual entrepreneur without hired employees pays to the Pension Fund, but does not report

Individual entrepreneurs do not provide reporting to the Pension Fund as such on contributions for themselves (there are no employees). Businessmen just have to pay fixed fee until the end of the current year in the following amounts: if the amount of income (not profit!) of an entrepreneur (individual) does not exceed three hundred thousand rubles, then according to current legislation he must take the minimum wage in force at the beginning of the year and multiply it by the contribution rate established by the Pension Fund , magnified twelve times.

If the amount exceeds 300 thousand rubles per year, then you need to pay an additional one percent of the amount exceeding the above figure by April 1 of the next year. As of early 2015 pension insurance An individual entrepreneur with an income of less than 300 thousand rubles per year will cost at least 18.6 thousand rubles. It must be remembered that the entrepreneur’s losses are not taken into account, that is, he must make transfers to the Pension Fund in any case.

Individual entrepreneur reporting to PF

When concluding the first employment contract or other civil law contracts (for example, a contract), the individual entrepreneur must register with the Pension Fund for the second time (the first time he is taken into account there automatically during registration as an individual entrepreneur) and provide reports for 3 months, six months, 9 months, year, according to f. No. RSV-1 Pension Fund no later than the 15th day of the second month following the reporting period. The deadline for electronic reporting is the 20th day of the second month following the reporting period. Contributions to the Compulsory Medical Insurance Fund (Federal) are also currently paid to the Pension Fund account, reporting on which is included in form No. RSV-1.

Employers also report to the Social Insurance Fund

Submission of individual entrepreneurs' reports to the Social Insurance Fund (SIF) will again be carried out only for businessmen with hired employees. Contributions here are paid for insurance against occupational diseases and accidents in accordance with established tariffs. Reports on f. No. 4-FSS are provided to the fund at the place of registration of the entrepreneur by the 20th (25th) day of the second month following the reporting period, for submission of reports in paper (electronic) form, respectively.

The same form No. 4-FSS will contain data on contributions in connection with the temporary disability of employees and regarding the maternity of female employees, which are paid monthly, no later than the 15th day of the month following the expired one.

Hurry up to submit your latest land tax return!

It should be noted that in 2015, from January 1, the reporting of individual entrepreneurs (land tax declaration) using a land plot for their activities was canceled. The businessman is expected to pay tax as required tax notice until the first of October. But for 2015, tax returns will still need to be submitted by February 1, 2016.

If there is no activity

The concept of “zero reporting” (individual entrepreneur or other legal form)" is not defined in the legislation of the Russian Federation, but this term means that the enterprise submits all documents with zeros in the forms with the required documents attached within the established time frame. This practice exists both in the tax office and in extra-budgetary funds. At the same time, zero indicators (together with a confirmation letter about the absence of payments to individuals) are submitted to the Social Insurance Fund and the Pension Fund of the Russian Federation only when the businessman has employees.

Zero reporting by an individual entrepreneur, for example, in the complete absence of activities subject to EVDN, has essential features. Since zero reporting under such a taxation system is virtually impossible (the tax is pre-established by law and must be paid regardless of the amount of income and activity in general), an entrepreneur can simply exclude two months when there was no activity in order to reduce the amount of tax. If the period is more than two months, then the businessman will have to switch to the ONS.

There are certain criteria for filing returns with zeros for general tax purposes, including:

The individual entrepreneur has just been registered and has recently opened an account with a credit institution;

The individual entrepreneur has no movement on bank account, he did not issue checks, invoices, did not sign work acceptance certificates, etc.

Here are the main points that an individual entrepreneur needs to know about reporting.

When an individual entrepreneur realizes that he can no longer manage his business alone, he hires workers. When an individual entrepreneur hires workers, he realizes that he has more problems:

1. Expenses are increasing - workers need to be paid wages, plus they need more insurance premiums list;
2. We have to organize personnel records - drawing up employment contracts, maintaining work records, formation staffing table and no one canceled other documentation;
3. There is a need to communicate more closely with the Pension Fund and the Social Insurance Fund - to register as an employer;
4. The number of reports that must be submitted to different authorities is increasing.

Accordingly, individual entrepreneurs need to clearly know which reports need to be submitted, where and when. It is imperative to monitor this point, since no one wants to pay fines.

The reports that individual entrepreneurs submit on their employees are submitted to three authorities:

• Tax;
• Pension fund Russia;
• Social Insurance Fund.

Now about each in order.

You need to submit 4 reports to the tax office

• Information about average number workers (SHR);
• 2-NDFL;
• 6-NDFL;
• Calculation of insurance premiums.

The average number of active individual entrepreneurs is passed only once a year. Data is provided for the past calendar year until January 20 next year. For example, the report for 2018 had to be submitted by January 20, 2019.

Why does the tax office collect this information at all?

In fact, this is one of the control measures. The number of employees is important when calculating some taxes, when submitting reports (on paper / electronically), and when it is possible to apply special tax regimes.

2-NDFL is also submitted once a year until April 1, but for each employee! How many employees, so many 2-NDFL certificates must be submitted! The certificate contains the amounts of income received by the employee, deductions provided to him and personal income tax withheld for the past year.

Those individual entrepreneurs who have an NFR of 25 people or more submit these reports electronically, but those who have this figure less than 25 can submit them in paper form.

6-NDFL is due after each quarter, the form is general - it is compiled for the individual entrepreneur as a whole. It must be submitted by the first day of the month following the quarter for which you are preparing the report. The report is submitted electronically; on paper, like 2-NDFL, only those with fewer than 25 employees can submit it.

The submission of this new report for employers should be taken seriously, since in addition to fines for late filing of reports, there is a rather serious penalty - tax authorities have the right to block your current account if you are overdue for filing 6-NDFL by more than 10 days. Agree, there is nothing pleasant about this.

Calculation of insurance premiums is submitted to tax office, contributions are paid there, and not to the Pension Fund. The exception is contributions for injuries; they are still transferred to the Social Insurance Fund. The report is submitted based on the results of each quarter by the 30th day of the month following that quarter.

Two reports must be submitted to the Pension Fund

• Information about insurance experience;
• Report SZV-M.

Information about the insurance experience of the insured person is submitted once a year based on the results of the reporting period – in this case, based on the results of the year. It must be submitted by March 1 of next year. The introduction of the form is also associated with the transfer of insurance premiums to the tax authority and the abolition of the RSV-1 form.

The SZV-M report is completely new, it was introduced recently - in April 2016.

It must be submitted monthly, due by the 15th day of the month following the reporting month. Criterion mandatory delivery its electronically the same – from 25 employees.

The form contains information about the employer, and then there is a list of employees: full name, SNILS and INN are written down. Employees here include those who are signed under an employment contract or a GPC agreement. Individual entrepreneurs who do not have a single employee do not fill out the report.

Essentially, the report represents information about the insured persons. Its introduction is due to the fact that the Pension Fund needs information about working pensioners in order to weed out those who are not eligible for pension indexation.

Only one report is submitted to the Social Insurance Fund

4-FSS is submitted quarterly by all employers who pay contributions for accidents.

The report contains information about contributions for employees - accrued and paid. Since 2017, the form has changed a lot: only one section remains in it - on contributions for injuries. The report is required so that the Social Insurance Fund can return to the employer part of the amounts paid by it.

4-FSS is submitted either electronically or on paper - it depends on the number of employees (the criterion is still the same - 25 people). The deadline for submitting a report in electronic format is until the 25th of the month following the quarter; for paper format, this deadline is shorter - until the 20th.

If there is no activity, and, accordingly, no contributions, a zero report is submitted, in which the title page and mandatory tables are filled out. It is better to immediately attach an explanation to such a report, revealing the reason for submitting a zero report.

Good afternoon, dear readers.

When aspiring entrepreneurs open an individual entrepreneur, they most often choose the simplified taxation system (USN). The simplified tax system is chosen because of its simplicity and understandability for beginner entrepreneurs.

Indeed, this tax system provides for minimum reporting for individual entrepreneurs. But there are still reports, and they must be submitted regularly, in compliance with the established deadlines.

In this article we will consider the question of what and when it is necessary to submit individual entrepreneurs’ reports to the simplified tax system without employees in 2017.

Reporting under the simplified tax system in 2017 to the Federal Tax Service

1. First, you need to submit a declaration based on the results of 2016. It must be submitted by April 30, 2017.
2. Accordingly, the declaration based on the results of 2017 will need to be submitted to the Federal Tax Service no later than April 30, 2018.

It is worth noting here that in no case should you ignore this procedure, since if you do not submit a declaration, your individual entrepreneur’s bank account may be blocked by decision of the Federal Tax Service. You can read about what else an individual entrepreneur may face in such a situation in this article:

In fact, an individual entrepreneur using the simplified tax system without employees submits only one report to the Federal Tax Service - this is a declaration. Also keep in mind that even if you had no income, you will still have to submit a so-called “zero declaration”.

That is, zero income from an individual entrepreneur does not exempt you from submitting reports! This question is discussed in more detail in a separate article:

Reporting to the Pension Fund

If you are not registered as an employer, then you do not submit any reports to the Pension Fund. If you don’t have employees (and contracts under the GAP), you don’t need to submit any reports.

But if you conclude at least one employment contract with an employee, you will have to submit the following reports:

• 2-NDFL
• 6-NDFL
• RSV-1
• SZV-M
• 4-FSS

Reporting to Rosstat

It depends on the types of activities you conduct. You can check yourself on the official Rosstat service using this link:

Taxes and fees

And, of course, don't forget to pay:

1. Mandatory insurance premiums for yourself. A more detailed article on contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for 2017
2. Tax according to the simplified tax system
3. Land tax (if you are subject to it)
4. Transport tax (if you have vehicles)
5. Tax on property used in entrepreneurial activity

And don’t forget to subscribe to new articles for individual entrepreneurs!

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How to submit an individual entrepreneur's report for 2016? What difficulties will you face? Let's look at the current rules for submitting a report.

Basic reporting

In 2016, the easiest way to organize reporting was for entrepreneurs who do not have hired employees and conduct their activities under the simplified tax system. It is more difficult to send data to those who work under OSNO, Unified Agricultural Tax or UTII and have a certain staff of employees.

There is reporting that is mandatory for individual entrepreneurs under any tax payment system. These are transport declarations and land plots. They are submitted annually before the beginning of February of the following reporting year. Recent changes in legislation have freed entrepreneurs from the need to notify the tax office about the payment of land tax - this can be done on a voluntary basis. But it is necessary to submit a transport declaration.

Reporting for entrepreneurs on OSNO

The list of reports for individual entrepreneurs on OSNO looks like this:

declaration 4-NDFL;

declaration 3-NDFL;

VAT report.

First, individual entrepreneurs working under OSNO must submit tax reporting according to VAT. A special form is used for this. The deadlines are set for the 25th day of the month, the first after the end of the tax period. The report must be sent quarterly. By the time the application is submitted, part of the tax must be paid: it can be paid in three installments - for each reporting period.

4-NDFL is also called a declaration of estimated income. It is sent within the first five days of the month following the appearance of income. As long as the individual entrepreneur does not have income to be declared, documents do not need to be submitted. This system allows the tax service to calculate advance payments for personal income tax in advance. The entrepreneur pays them throughout the year.

Some simplifications are provided for businessmen who have been working for several years. If the income is stable and there are no plans to change by more than 50%, then it is not necessary to submit a declaration. The calculation will be made based on form 3-NDFL.

It will be delivered until the end of April next year. The tax itself must be paid by July 15 in the year the return is filed. It can also be paid in installments.

Reporting under the simplified tax system and UTII

IP is submitted to the simplified tax system tax return in the prescribed form. Documents are sent once a year, when payments are made quarterly. The annual report must be submitted by the end of April of the next reporting period. It is important to submit documents on time - otherwise there will be a fine.

In addition, individual entrepreneurs with employees must report to the Pension Fund. You can download forms to fill out for free on the websites of regulatory authorities.

There may also be a need to report to Rosstat. This only happens upon request when conducting statistical research. Rosstat sends you the form to fill out. There are situations when an individual entrepreneur for all the years of work never receives instructions to send a report.

In 2016, entrepreneurs working on UTII must provide the following accounts. reports:

tax return;

statement to the Social Insurance Fund;

calculation of compulsory pension insurance contributions.

The exact timing can be obtained from our specialists or from the information departments of the relevant government organizations. To send all reports on time, use the services of specialists. It's convenient and reliable way. With the help of professionals, all documents will be in order. Timely submission of all declarations will free you from attention from regulatory authorities and allow you to freely develop your business.

Individual entrepreneurs' quarterly reporting must be submitted to the tax authority on time. What exactly an entrepreneur needs to hand over is determined by the applicable taxation regime and is enshrined by the state at the legislative level.

Work on the general taxation system

After completing registration activities, individual entrepreneurs immediately deal with reporting, which requires competent management, knowledge of the current legislation, deadlines and other rules for its submission. Not all reports are submitted for the whole year; some documents require quarterly submission. Businessmen should not forget that the period during which tax documentation is allowed to be submitted does not coincide with the established periods for paying tax amounts.

What reporting does the individual entrepreneur submit quarterly? If an individual business entity uses in its activities common system taxation, he must submit a value added tax return to the tax authority. The document is submitted once every 3 months. The filing time is limited to the 25th day of the month following the end of the reporting period. Based on the peculiarities of maintaining documentation by entrepreneurs and for the convenience of its processing by employees of the federal tax inspectorates, declarations are submitted in electronic form.

Payment of tax amounts according to established codes budget classification carried out in parts. Overall size for the past taxation period is divided into 3 shares, contributions are made before the 25th for 3 months that follow the required period. Based on this, payments for the first 3 months (quarter) can be made by a businessman in equal shares in April, May and June from the beginning of the month within 25 days. Taxes for the remaining quarters of the year are paid in the same way.

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Work on UTII

Quarterly reporting of individual entrepreneurs will not be complete without declarations on the single tax on imputed income. Documentation is mandatory for entrepreneurs who pay taxes based on the amount of income stipulated by the state (it is established annually), regardless of the income amounts received by businessmen in fact.

A report on the single tax on imputed income is submitted quarterly by the 20th day of the month following the expired quarter (the tax period is 3 months). If an entrepreneur does not use the taxation regime in question, then he must submit reports under the simplified system or under the general tax collection regime. From individual business entities who, as part of registration activities, noted that they plan to conduct business taxable only single tax, submission of forms under other modes is not required.

For a novice subject who has not yet delved into all the intricacies of interaction with government agencies, it is better to clarify the procedure for maintaining and submitting reporting papers to the tax service at the place of residence. Such actions will help avoid fines and other penalties for late submission of a declaration or filling out the wrong documents.

When working on a single tax on imputed income, an individual entrepreneur must pay attention that UTII declarations for each quarter must be submitted more than short terms compared to paying tax.

Tax funds can be deposited until the 25th day (of the month that is the beginning of the next quarter).

At the request of the entrepreneur, during the preparation of registration documents before the start of operation, you can write an application in order to immediately work on the simplified system. Using this regime allows you not only to be exempt from various contributions, but also to submit declarations not every quarter, but only once during the reporting year. It is possible to switch to a simplified system during the operation of an individual entrepreneur; for this you need to draw up an application and submit it to the tax office.

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Reporting under the simplified tax system

For an individual entrepreneur who uses the simplified regime, submitting reporting documents is the easiest way. The system does not require payments of personal income taxes, value added taxes and contributions related to property assets. If a businessman does not hire staff, he needs to prepare minimal accounting and tax reports.

The declaration itself under the simplified regime is submitted only after the end of the tax year. However, it is required to enter information into the book of accounting for income and expenses not even quarterly, but monthly. Entrepreneurs using the simplified regime have the right to hire no more than 100 employees to carry out business operations. At the same time, there is a need to maintain additional reports, pay tax payments and social security contributions.

After 3 months, the business entity must submit a report to the extra-budgetary social insurance body. If a businessman provides documentation to the fund in paper form, then the submission deadline is limited to the 20th day of the second month following the end of the quarter. When an individual entrepreneur submits a quarterly report to the specified institution in electronic form, the permissible period is extended by another 5 days, that is, limited to the 25th day of the same month.

Reports are sent to the State Pension Fund every 3 months. When submitting paper reports, the deadline is limited to the 15th day of the second month following the completed quarter. An electronic copy of the documents under consideration may be submitted before the 20th, the deadline is the second month after the quarterly reporting period.

Submit the required report forms to the individual entrepreneur tax service and others government agencies allowed with one's own hand or using alternative options submissions. Among them are:

• ordering the delivery to a trusted or authorized person, for which a trust document certified by a notary should be drawn up;
• reporting is sent by registered mail;
• sending documentation in electronic form via the Internet.

It does not matter which filing method the business entity chooses. The main thing is that the deadlines for submitting quarterly documents are not violated.

The list of required reporting documents that must be drawn up and submitted to the relevant authorities by business entities varies. This is due to tax regimes, business practices and the involvement of employees. There will be no problems with filling out and submitting reports if you follow the procedure prescribed by law.