Deadlines for submission of IP reports. When and what to take

Regardless of the type of taxation, an individual entrepreneur submits a report on the average headcount to the IFTS until January 20. To do this, the number of employees for each day or month is calculated (including employees on sick leave, on administrative leave), then this indicator is added up and divided by the number of days in a month or year.

IP reporting on OSNO

IP reporting on OSNO is the most voluminous. An entrepreneur is required to submit VAT returns to the IFTS on a quarterly basis. He also reports annually in the form 3-NDFL until April 30.

In addition, an individual entrepreneur must submit a declaration of expected income (in the form of 4-NDFL) - one month after registering an individual entrepreneur or, for an existing individual entrepreneur, with an estimated 50% increase in profits. In case of late reporting, a fine of 1000 rubles may be imposed on the entrepreneur.

IP reporting on the simplified tax system

IP reporting on the simplified tax system is reduced to a minimum. An entrepreneur must submit a tax return under the simplified tax system next year by April 30 after the reporting period. Reports can be submitted in person, via e-mail or by valuable letter. Previously, the IFTS also certified the Book of Accounting for Income and Expenses, but since 2013 this is not necessary.

IP reporting on UTII

An individual entrepreneur on UTII submits a quarterly declaration on imputed tax - no later than the 20th day of the month following the last one in the reporting quarter. An individual entrepreneur combining UTII and other modes (for example, the simplified tax system or OSNO) also submits reports on them in full. At the same time, individual entrepreneurs must keep tax records.

Reporting for employees

Reporting for employees of entrepreneurs is standard and does not depend on taxation. Each individual entrepreneur who has employees must be registered with the FIU and the FSS. On a monthly basis (until the 15th day), he is obliged to make deductions from payments to employees in insurance and pension funds (at his own expense). Their size varies depending on the activity and tax regime, the standard is 30%.

The funds carry out control over the paid contributions through reports that the individual entrepreneur is obliged to provide on a quarterly basis. Since 2014, an individual entrepreneur submits a report on contributions to the FIU in a single form RSV-1. The final deadlines for submission are the 15th of May, August, November, February. Reporting to the Social Insurance Fund is provided by the 15th day of the first month following the reporting quarter. The IP does not provide reporting for itself to the funds.

Also, the individual entrepreneur acts as a tax agent and is obliged to transfer 13% of the salary of employees to the budget every month. Every year, he submits a report to the Federal Tax Service Inspectorate in the form of 2-personal income tax on personal income tax paid for each employee.

The number of reporting documents of an individual entrepreneur and the frequency of their submission depend on the taxation system he uses. The minimum set is provided for a simplified system.

You will need

• - a computer;
• - Printer;
• - access to the Internet;
• - in some cases, a scanner;
• - up-to-date reporting forms that can be found and downloaded on the Internet;
• - in some cases - postal envelopes;
• - pen;
• - seal.

Instruction

An individual entrepreneur applying the simplified taxation system must submit once a year: - information on the average payroll (inspection before January 20);
- for the past year for insurance payments to off-budget funds: forms RSV-2, SZV-6-1 and the accompanying last inventory ADV-6-3 (to the Pension Fund until March 31);
- certify the income accounting book in the tax office and (usually tax authorities require this to be done no later than the last day of filing a tax return for the past year);
- a single tax declaration in connection with the application of the simplified taxation system (until the end of April-beginning of May, the deadline may be slightly shifted). This document is not submitted by individual entrepreneurs applying a simplified taxation system based on;
- a report to the Department of Statistics (upon request, within the time frame determined by Rosstat for each case; when conducting a study of small businesses in early 2011, it was necessary to report before April 1).

If an individual has, he is also obliged to report on the personal income tax paid from their salary and the deductions that he makes for them to extra-budgetary funds. This is a very broad topic that deserves separate detailed consideration.

Most reporting documents can be submitted in three ways: during a personal visit to the tax office or pension fund, by mail, via the Internet. The exception is the book of accounting for income and expenses. It will have to be brought.

During a personal visit to the tax office or the Pension Fund, it is necessary during business hours (usually from 9:00 to 17:00) to bring there a printed, completed and certified by signature and seal document. You will have to print two copies: one will remain with the tax office or the Pension Fund office, the second, with a mark of acceptance, with an individual entrepreneur. This, in disputable situations, will serve as proof that the document was provided on time.

If you send documents by mail, one copy is enough. But you will have to spend money on an envelope, registered mail and a receipt. The latter is especially important: marks and postmarks on it will serve as proof of the timely submission of the document.

How to submit an IP report for 2016? What difficulties will you have to face? Consider the current rules for filing a report.

Basic reporting

The easiest way to organize reporting in 2016 is for entrepreneurs who do not have employees and conduct their activities under the simplified tax system. It is more difficult to send data to those who work under the OSNO, ESHN or UTII and have a certain staff.

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

Reporting for entrepreneurs on OSNO

The list of reports for IP on OSNO looks like this:

declaration 4-NDFL;

declaration 3-NDFL;

VAT report.

First, individual entrepreneurs working on OSNO must file VAT returns. For this, a special form is used. The deadlines are set for the 25th day of the month, the first after the end of the tax period. The report must be submitted 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 can not be submitted. Such a system allows the tax service to calculate advance payments for personal income tax in advance. Their entrepreneur pays throughout the year.

There are some simplifications for businessmen who have been working for more than a year. If the income is stable and no changes of more than 50% are planned, then it is not necessary to provide a declaration. The calculation will be made on the basis of Form 3-NDFL.

It is due by the end of April next year. The tax itself must be paid by July 15 in the year in which the declaration is filed. It can also be paid in instalments.

Reporting under the simplified tax system and UTII

Individual entrepreneurs on the simplified tax system submit a 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 a fine is provided.

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.

It may also be necessary to report to Rosstat. This happens only upon request, when conducting statistical studies. Rosstat sends the form to fill out itself. There are situations when an individual entrepreneur for all the years of work does not receive instructions to send a report.

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

tax return;

statement in the FSS;

calculation of contributions to the OPS.

The exact terms 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. This is a 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.

Tax reporting for individual entrepreneurs in 2017, as before, depends on the taxation system applied by them and whether the individual entrepreneur has employees. The entrepreneur can choose between the general system or one of the special modes, and this choice will determine the specifics of the IP reporting.

Individual entrepreneurs have the right to prefer the general taxation system for work. If they choose it, they have to pay VAT (Article 143 of the Tax Code of the Russian Federation), as well as personal income tax for their activities in accordance with Art. 227, 229 of the Tax Code of the Russian Federation. Accordingly, they must submit reports on the mentioned taxes.

For VAT Art. 163 of the Tax Code of the Russian Federation, a quarter is defined as a tax period. The VAT return must be submitted to the inspection by the 25th day (inclusive) of the 1st month of the quarter following the 3 reporting months. Moreover, the delivery must be carried out by all means in electronic form. This rule is stipulated in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation.

For individual entrepreneurs with a total income of less than 2 million rubles for the last 3 months. (without VAT), a certain preference is established by law. They are allowed not to be payers of this tax. In order to realize the opportunity provided, you should notify the tax office of your desire and certify your right with an extract from the book of income and expenses. Over the next 12 months, the entrepreneur does not pay VAT and does not submit a declaration on it. The latter is confirmed by the letter of the Federal Tax Service of Russia dated 04.04.2014 No. GD-4-3/6138.

Read more about obtaining VAT exemption in the article. “How to get VAT exemption in 2017-2018?” .

As for reporting, IP on OSNO is required to declare entrepreneurial income by April 30 of the next year. The report form is 3-NDFL.

The process of transition to a common system during the year is associated with additional reports. Individual entrepreneurs who have received income under the OSNO for the first time submit a declaration to the inspection in the form of 4-NDFL. The deadline for submitting this report is limited to 5 days after the expiration of the month during which such income was generated (clause 7, article 227 of the Tax Code of the Russian Federation).

Read more about the 4-NDFL declaration .

If an entrepreneur ceased to conduct activities aimed at generating income, then earlier he could submit a tax return in a simplified form before the 20th day of the 1st month following the expired period (clause 2 of article 80 of the Tax Code of the Russian Federation).

However, the Ministry of Finance of Russia, referring to the verdict of the Constitutional Court of the Russian Federation, in its letter dated October 30, 2015 No. 03-04-07 / 62684, came to the conclusion that an individual entrepreneur must file a personal income tax return, regardless of his success in the field of entrepreneurship.

Entrepreneurs who apply one of the special regimes are exempted from the obligation to pay certain taxes and do not submit declarations on them.

If an individual entrepreneur meets the requirements of Art. 346.12 of the Tax Code of the Russian Federation in terms of the average number of personnel (less than 100 people on average per year), he has every right to choose to apply the simplified tax system from the beginning of 2017 (subparagraph 15, paragraph 3 of article 346.12 of the Tax Code of the Russian Federation).

IMPORTANT! The Tax Code does not establish requirements for individual entrepreneurs, when switching from OSNO to USN, to comply with the requirements on the marginal cost of fixed assets provided for in clause 15 of Art. 346.12 of the Tax Code of the Russian Federation. The Ministry of Finance of the Russian Federation also agrees that individual entrepreneurs can switch to the simplified tax system without taking into account the limitation on the cost of fixed assets (see letters dated 05.11.2013 No. 03-11-11 / 46966, dated 11.12.2008 No. 03-11-05 / 296). However, at the same time, the Ministry of Finance of the Russian Federation indicates that the right to the subsequent application of simplified IP is retained if they meet all the requirements, including the cost of their fixed assets, determined according to accounting data (see letters dated 08.14.2013 No. 03-11-11 / 32974 , dated January 18, 2013 No. 03-11-11/9).

IMPORTANT! When switching from OSNO to USN, the requirement of Art. 346.12 of the Tax Code of the Russian Federation on the maximum amount of income. for 9 months of the year preceding the change of the tax regime does not apply to the entrepreneur (Letters of the Federal Tax Service for Moscow dated May 14, 2013 No. 20-14/ [email protected], Ministry of Finance of Russia dated 01.03.2013 No. 03-11-09 / 6114).

NOTE! The list of activities in which an individual entrepreneur cannot be a "simplifier" is listed in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.

The use of the USN is associated with many positive aspects. This system frees the entrepreneur from the need to work with VAT. He does not need to calculate and pay personal income tax on his entrepreneurial income. Also, the “simplifier” does not pay property tax on objects used in simplified activities, but from 01/01/2015 such individual entrepreneurs pay property tax on real estate included in the list determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation). Without employees, a "simplifier" submits the only tax report - a simplified tax return, compiled 1 time over the past year.

It is submitted before April 30 of the year following the reporting year (subclause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation). If the activity is terminated, the entrepreneur reports this fact to the tax office, and he will have to send a declaration before the 25th day of the month following the month when work as an individual entrepreneur was no longer carried out.

Look for materials on filling out the declaration on the simplified tax system in our section of the same name.

Entrepreneurs engaged in the production of agricultural goods are free to switch to paying the UAT. Such a rule is contained in paragraph 2 of Art. 346.1 of the Tax Code of the Russian Federation.

UAT payers are also not required to pay personal income tax and VAT and submit declarations on them (clause 3 of article 346.1 of the Tax Code of the Russian Federation). And just like on a simplified system, they submit a declaration provided for by the special regime by March 31 of the year following the reporting one.

If an entrepreneur stopped doing business and notified the inspectorate about this in a certain month, then he must report back in the next month - before the 25th day.

Read more about ESHN in the material .

If the activity of an entrepreneur falls under UTII, and the average number of employees is less than 100 people, then according to Art. 346.26 of the Tax Code of the Russian Federation, he may prefer imputation. This special regime also exempts him from paying and declaring VAT and personal income tax (clause 4 of article 346.26 of the Tax Code of the Russian Federation), but requires him to submit his own declaration.

NOTE! Not every region has UTII, since the right to establish this regime is given to the representative bodies of municipal districts, urban districts and federal cities of Moscow, St. Petersburg and Sevastopol (clause 1 of article 346.26 of the Tax Code of the Russian Federation).

UTII tax returns must be submitted to the inspectorate based on the results of each quarter. The submission deadline is the 20th day of the 1st month of the next quarter. An entrepreneur who is on UTII must remember that this regime does not imply zero declarations. In the event that there was no activity during the quarter, it is still necessary to report and pay tax.

Read about how to fill out a UTII declaration in the material .

The “imputer” still has the right to reduce the UTII tax by the amount of insurance premiums. How to take advantage of this tax break, read.

Circumstances may develop in such a way that an individual entrepreneur, even being on a special regime, acts as a tax agent for VAT. In this case, he is obliged to submit a declaration for this tax before the 25th day of the 1st month of the next quarter.

For what operations on UTII you need to pay VAT, find out .

An entrepreneur can acquire a patent for certain types of activities (indicated in paragraph 2 of article 346.43 of the Tax Code of the Russian Federation). A patent is purchased for a period of 1 to 12 months within one calendar year (clause 5, article 346.45 of the Tax Code of the Russian Federation). An application for a patent must be submitted at least 10 working days before the start of the transition to the patent taxation system (PSN) (see letter of the Ministry of Finance of Russia dated July 14, 2017 No. 03-11-12 / 45160). The entrepreneur must employ no more than 15 people. This limit is set for all types of activities, even if the IP combines PSN with other tax regimes (letter of the Federal Tax Service of Russia dated November 6, 2015 No. SD-3-3 / [email protected]).

The patent exempts the entrepreneur from paying personal income tax, property tax of individuals (for objects used in patent activities), VAT. There is no reporting on PSN, but there is an obligation to keep a book of accounting for individual entrepreneur income on PSN (in the form approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

For more information about PSN, see the article. .

NOTE! In a number of regions, for individual entrepreneurs on the simplified tax system or PSN, a preferential or zero tax rate is established, provided that they are employed in the industrial, scientific, social sphere and are registered after the entry into force of regional legislation on tax benefits. A list of such regions can be found atlink .

Submission of reports of individual entrepreneurs with employees

To carry out activities, an individual entrepreneur can register citizens for work. Then the entrepreneur must necessarily annually not later than January 20 (Article 80 of the Tax Code of the Russian Federation) inform the tax inspectorate about the number of employees for the past year.

Art. 226 of the Tax Code of the Russian Federation determines that an individual entrepreneur who has employees bears the burden of a tax agent for personal income tax, which obliges him to keep records of this tax:

Since 2017, the IFTS has also submitted quarterly reports on insurance premiums for compulsory health insurance, mandatory medical insurance and compulsory social insurance (for disability and maternity) by the 30th day of the month following the reporting quarter.

Read more about reporting on contributions in the material. .

At the same time, an individual entrepreneur with employees submits reports not only to the tax authorities, but also to the funds - the FSS and the PFR.

The FIU presents:

• monthly form (information about employees) - before the 15th day of the month following the reporting one (clause 2.2, article 11 of the law of 04/01/1996 No. 27-FZ);
• annual information about the length of service (form SZV-STAZH) - until March 1 of the year following the reporting one (clause 2, article 11 of the law of 04/01/1996 No. 27-FZ).

The FSS submits a quarterly report on the form in relation to contributions for injuries. It has 2 deadlines (clause 1, article 24 of the law of July 24, 1998 No. 125-FZ):

• before the 20th day of the month following the reporting quarter, if it is submitted on paper, which is possible with no more than 25 people;
• before the 25th day of the month following the reporting quarter, if the report is submitted electronically.

In the FSS, you will have to submit a set of documents for reimbursement of the employer's expenses for OSS payments.

Read about what documents are included in this kit.

Results

An individual entrepreneur can choose the general taxation regime or any of the special regimes if he meets the requirements of the Tax Code of the Russian Federation for the emergence of the right to a special regime. Forms, volumes and deadlines for submitting reports depend on the choice of taxation regime. At the same time, we must not forget that if an entrepreneur is a non-payer of VAT or is exempted from the duties of a VAT payer, but at the same time is a tax agent, then he must submit a declaration for this tax.

An individual entrepreneur, as a person acting in the field of business, is obliged to systematically submit reports to the relevant authorities. It is recommended that the first thing after registering a person as a business entity is to find out what kind of reports and how often this need will arise. This regularity directly depends on the type of taxation used by the entrepreneur, on the availability of employees, and, directly, on the very type of activity that the entrepreneur is engaged in.

One of the most important types of reporting is tax reporting. This process is carried out by submitting a certain package of documents to the relevant tax authority. Depending on the type of taxation used by the individual entrepreneur, the type of reporting itself is established.

An individual entrepreneur, as a tax payer, is required to file a declaration for a certain tax period. The form of the declaration directly depends on the type of taxation. For example, users of the unified agricultural tax submit the UAT Declaration annually, individual entrepreneurs who are on the general taxation system choose the type of Declaration, depending on the tax period. Individual entrepreneurs, single tax payers, submit reports once a month, once a quarter, or once a year.

IP reporting on the simplified tax system also has its own characteristics. Most individual entrepreneurs choose this particular taxation system when registering, since it allows them not to pay other types of taxes (on the income of an individual, on property, etc.).

First of all, it should be noted that the reporting system under the simplified taxation system is carried out by submitting a declaration for one calendar year. That is, the tax period in this case is 12 months. It is necessary to submit a special Declaration on the simplified tax system no later than April 30 of the year following the reporting period. If the individual entrepreneur did not have time to file reports, then a fine is applied to him - 5% of the amount of unpaid tax for each month of such delay. In this case, even if several days have passed, the fine will be considered as a month. For example, an individual entrepreneur submitted a Declaration to the tax authority on June 3. The amount of his tax is 60,000 rubles. Accordingly, we calculate the amount of the fine by multiplying the amount of tax by 5%:

60,000 rubles * 5% = 3,000 rubles.

This is the amount of the fine for one month. Since more than one month has passed from the last day of filing the declaration, although less than two, the amount of the fine will be calculated for 2 months, that is:

3,000 rubles * 2 = 6,000 rubles.

IP reporting on UTII also has its own nuances. All users of the single tax on imputed income are also required to submit to the tax authority at the place of their registration a special document of the state standard - the UTII Declaration. Unlike the previous type of reporting, this one is submitted quarterly. The last line for filing an UTII return expires on the 20th day of the month following the tax quarter. Well, for example, if an individual entrepreneur submits a declaration for January, February and March, then the last day of delivery will be April 20.

If an entrepreneur, due to any circumstances, has not submitted such a document to the tax authority, then a fine of 5% is applied to him, calculated from the amount of tax for a certain period. That is, the principle of accruing a fine is the same as in case of violation of reporting under the simplified tax system.

IP financial reports

A very important point in the activity of an individual entrepreneur is the maintenance of financial statements. This concept includes the recording of all financial transactions on tangible and electronic media. This kind of reporting provides a fixation of all the actions that were carried out by the entrepreneur, the movement of assets. First of all, if the financial statements are kept in the proper form, then this greatly simplifies the process of filling out tax returns and confirming the information set out in them.

The document that is maintained to record all ongoing operations is called the Book of Accounting for Income and Expenses. What is this book. First of all, it is necessary to indicate that it does not matter in what form it is conducted. Each entrepreneur chooses the method of its registration individually, based on his own convenience. For example, for those individual entrepreneurs who do not carry out a large number of business transactions, you can safely use the handwritten version. Individual entrepreneurs, on the contrary, whose activities are associated with a huge number of financial transactions, it is better to use the electronic version. This is due to the fact that it is easier to record actions and calculate the necessary indicators using computer programs that will greatly simplify this process.

Until 2013, such a book had to be registered at the place of tax accounting. Today there is no need to carry out this action. There is an incomprehensible moment associated with the need to maintain such a document. Although the Tax Code does not indicate the obligation to keep a book of income and expenses, there is an administrative fine for the absence of such a document in the amount of 200 rubles.

There are a few basic rules you need to know about keeping such a book. First of all, such a document is created for each tax period. It should consist of a title page, which indicates the name, the name of the entrepreneur, the tax period and the signature. In most cases, the book consists of two sections. The first is income. It denotes all operations related to profit. The second is expenses. Accordingly, it is intended to record activities that involve material costs.

All pages must be numbered and bound together. To confirm each operation indicated in it, documents confirming its implementation (for example, checks) are supported.

An important issue is the accounting reports of individual entrepreneurs. Since 2011, a rule has been introduced that allows entrepreneurs not to submit such reports. If an individual entrepreneur keeps records of all income and expenses for his activities, but he does not have to submit accounting reports. This is independent of the taxation system used by the entrepreneur. The presence of a completed book of expenses and incomes allows him not to submit accounting reports.

Reporting deadline

Depending on the taxation system, the lines for filing reporting documents vary. Do not confuse filing dates with tax payment dates. For example, tax under the simplified system is paid in advance payments for quarters of the first nine months. The remaining amount is paid no later than the end of March of the following year. For example, if an individual entrepreneur must pay 5,000 rubles of tax in a quarter, then he makes the first three payments at the end of these periods, and he must pay the last 5,00 rubles before March 30 of the next year. If there were no advance payments, then the entire amount is paid at the end. Reporting is submitted, as we have considered, before April 30 of the next year for 12 months of the previous year, which are the tax period.

Quarterly reporting is used for UTII. Here, too, it must be taken into account that the tax itself is paid no later than the 25th day of the month following the reporting quarter, and the reporting is issued before the 20th day of such a month. For example, an individual entrepreneur makes calculations for the first quarter of 2015. His monthly tax is 8,000 rubles. Accordingly, before April 20, he must submit to the tax authority a declaration on the payment of a simplified tax, and before April 25, he must pay the tax itself, in the amount of 24,000 rubles (8,000 rubles * 3 months).

IP reporting for employees

The package of documents that are required for reporting depends on the availability of hired force - an employee. In this case, an individual entrepreneur without employees is much simpler, since the only thing that is required of him is to submit a tax return on time, depending on the type of taxation. To confirm all the information specified in the IP declaration, you must have a stitched and numbered book of income and expenses.

IP with employees has a more complex reporting system. In addition to reporting to the tax service, by submitting a declaration corresponding to the type of taxation, there are two more types of reporting.

To begin with, we will consider what special documents an individual entrepreneur needs to submit to the tax service, provided that he has employees in addition to the declaration. First of all, it is necessary to submit a Reporting Form for IP on the average number of employees of IP. This document indicates the name of the individual entrepreneur, his identification code, the number of employees who are in labor relations with the individual entrepreneur. The head represented by the individual entrepreneur signs such a form, indicating the date on which such a number of employees was calculated. This document must be submitted by January 20 of each year.

Together with the form, another mandatory document for submission to the pension fund is a state-issued certificate 2-NDFL. Such a document is filled out for each employee who is in an employment relationship with an individual entrepreneur. it provides information about the name, nationality, address of residence, total income and taxes of the employee. Such an application must be submitted together with the register of information on the income of an individual. This document is a certificate from the tax service. The certificate and register must be submitted by April 1 of each year.

One of the types of reporting for an individual entrepreneur who has employees is the submission of documentation to the Pension Fund. By the 20th day of the second month of the quarter following the reporting quarter, it is necessary to submit to the pension service a state-issued RSV - 1 form. In it, the individual entrepreneur indicates all taxes paid for each employee to the pension insurance fund.

The next body to which the individual entrepreneur is required to submit reports is the Social Insurance Fund. By the 25th day of the next month after the end of the quarter, it is necessary to submit state form 4 - FSS to the Social Insurance Fund. In it, the individual entrepreneur indicates all the amounts of contributions for the quarter paid for each employee to the insurance fund

IP on a patent

An individual entrepreneur whose number of employees does not exceed 15 has the right to use the patent taxation system. IP receives a patent for lines from 1 to 12 months of one calendar year.

The main feature of this patent is that the individual entrepreneur is completely exempt from the obligation to file a tax return. At the same time, it is enough for him to keep a book of accounting for income and expenses. The number of such books should correspond to the number of patents received. That is, for the period for which an individual entrepreneur received a patent, he does not report to the tax authorities by filing the usual declaration.

If an individual entrepreneur is also engaged in other activities for which he does not have a patent, then reporting must be submitted leaving the taxation system for this activity.

Zero reporting for IP

There are situations when it ceases to engage in its activities or suspends it due to the impossibility of paying taxes. In such cases, the reporting for the tax period is zero.

At the same time, not all taxation systems allow for zero reporting. If an individual entrepreneur uses a simplified tax system, then there will be no problems with the suspension of his activities. In the absence of income and expenses for the tax period, the IP has the right to file zero reporting.

But at the same time, users of the single tax on imputed income do not have such an opportunity. The tax inspector does not have the right to accept a UTII declaration from an individual entrepreneur, which will be an indicator of zero reporting. This is due to the fact that an individual entrepreneur on such a taxation system is obliged to withdraw from tax records within 5 days from the date of termination of activity.

Zero reporting must be submitted not only to the tax service, but also to the social and pension insurance funds. It is submitted on the condition that for the entire tax period no taxes have been paid legally (lack of employees) to these services.

To simplify the work, you can download a special free program Business Pack, it already contains all the sample reporting forms.

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.

Check reporting deadlines

What reporting an individual entrepreneur submits to the IFTS, as a general rule, depends on the taxation system he applies. 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).

You can prepare a calculation in the form of 6-NDFL using a special online service from BukhSoft:

Prepare 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 a tax notice and payment document received, usually by mail. 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 2018

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 2018

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