What does individual entrepreneur reporting look like? Annual reporting of individual entrepreneurs to the tax authorities

The simplified system is one of the optimal taxation models for entrepreneurs. It makes it possible to engage in almost any activity, and at the same time pay only one main tax, and the volume of required reports is significantly reduced. The list of forms required to be filled out and the deadlines for their submission are fixed by law. Let's look at individual entrepreneurs' reporting on the simplified tax system in 2018: table and deadlines.

When using the simplified system, it is necessary to prepare and submit a single declaration under the simplified tax system. It is issued only once after completion calendar year.

Unlike organizations, an entrepreneur has a later permitted deadline for submitting this declaration - until April 30. Since this day falls on a weekend, the deadline for submitting the document is moved to May 3, 2018.

In addition, there are also deadlines for filing a declaration upon the occurrence of certain events.

So, if an entrepreneur decides to close his business, then the final declaration must be sent before the 25th day of the month that follows.

In this situation, the entrepreneur is obliged to submit a declaration by the 25th day of the month that follows the quarter in which he lost the opportunity to use the simplified tax system.

Advance payment deadlines

The annual report using the simplified system is submitted only once a year. However, legal norms establish the obligation to calculate and transfer advance tax payments to the budget.

This operation must be performed at the end of each quarter. The Tax Code stipulates the deadlines within which the entrepreneur is obliged to do this - until the 25th day of the month following the previous quarter. The final annual payment is due by April 30 of the year following the reporting year.

When determining the deadline for payment, you must remember that it is subject to the transfer rule. It follows from this that if such a day falls on a weekend or holiday, then it must be shifted forward to the next working day.

In 2018, tax transfers according to the simplified tax system will need to be completed within the following time frames:

When transferring the amount of the advance payment or the final tax, you must correctly enter payment order code KBK.

Due to the fact that the simplified system offers two ways to determine the amount of tax - based on income, or to reduce them by the amount of expenses incurred, there are two groups of BCC:

• "Income":

– Tax 182 105 01011011000110

– Peni 182 105 01011012100110

– Fine 182 105 01011013000110

• “Income minus expenses”:

– Tax 182 105 01021011000110

– Peni 182 105 01021012100110

– Fine 18210501021013000110

If an entrepreneur uses the “Income reduced by expenses” system, then in certain cases he may be required to pay a minimum tax. This necessarily arises if a loss is received, or a certain amount of tax is below the minimum level.

Attention! Previously, a separate BCC was in force for the minimum tax. Now it needs to be transferred to the same place where the tax is sent according to the “Income minus expenses” system - 182 105 01021011000110.

Reducing the simplified tax system due to contributions for individual entrepreneurs and for employees

When determining the amount of tax, there is a legal way to reduce it. This is especially true for entrepreneurs who use the “Income” system. In this case, the percentage of reduction depends on the presence or absence of attracted employees.

If an individual entrepreneur uses the “Income” system, then the following rules are used to reduce:

• An entrepreneur without employees can reduce the entire tax amount, but with hired employees - by no more than 50%.
• Tax can be reduced by the following contributions:
  • (in 2018 their amount will be 32,385 rubles);
  • 1% of income received more than 300 thousand rubles;
  • Listed contributions for employees to the pension fund, medical insurance, social insurance and injury;
  • Sick leave paid for the first 3 days;
  • Contributions for employees for voluntary health insurance.

To optimally reduce the amount of tax for individual entrepreneurs who operate on the “ simplified tax system income", it is more profitable to transfer contributions for yourself quarterly different amounts.

When using the “Income reduced by expenses” system, the amounts of paid contributions are included in expenses in the amounts actually transferred.

bukhproffi

Important! Contributions for which tax reduction is planned must be paid in the same period for which the tax is calculated. It does not matter for what calendar period this transfer took place.

Individual entrepreneur reporting on the simplified tax system in 2018: table and deadlines

The reporting provided by the entrepreneur is divided into that which the individual entrepreneur must submit to himself and that which he represents as an employer.

At the same time, entrepreneurs do not have to send financial statements. Such a duty is not assigned to them.

Reporting is the main headache for entrepreneurs. In this matter, legal entities rightly rely on the chief accountant, and the person in charge private business, often performs these duties independently. Therefore, individual entrepreneurs should not only be aware of the procedure and deadlines for filing necessary documentation, but also about the latest legislative innovations in this area.

“Accounting without an accountant” is not at all uncommon among individual entrepreneurs; you just need to clearly understand where exactly and in what time frame you need to submit information, and, of course, correctly draw up the necessary documents.

What does the individual entrepreneur’s reporting calendar depend on?

What information, to which control authorities and how often should be provided to an individual entrepreneur depends on 4 factors. The first is unconditional, reflecting a certain tax payment system, inherent in each specific individual entrepreneur. 3 others provide for a binary approach: if a given business feature is characteristic of an individual entrepreneur, reporting is necessary, but otherwise there is no court. The latter include:

• reports on people working for individual entrepreneurs;
• accounting of cash turnover;
• information about additional fees.

A law-abiding individual entrepreneur provides information about the work of his company to the following control authorities:

• to the tax office;
• to the Pension Fund (if necessary);
• in the FSS;
• to statistical authorities (if such a request has been received);
• to some other bodies, if required by the nature of their business.

The individual entrepreneur is clean before the tax authorities

The chosen taxation regime dictates the amount and timing of both tax payments, and providing information about them.

FOR YOUR INFORMATION! Deadlines for paying taxes and deadlines for tax reports are legal different dates, they may not always coincide.

The most voluminous “package” of reports during the year must be submitted to businessmen who adhere to the general tax regime. Using other modes, you can reduce your tax burden and simplify communication with regulatory authorities.

The laws of the Russian Federation offer entrepreneurs a choice of 5 tax payment options.

1. The general system is OSN.
2. “Simplified” – simplified tax system.
3. “Imputation” – UTII.
4. Agricultural system – Unified Agricultural Tax.
5. Patent system – PSN.

IMPORTANT! If there is a combination of different systems, then each of them must be accompanied by its own separate accounting.

Declarations for different regimes

Each tax system provides for its own type of declaration submitted to the Federal Tax Service at one time or another.

1. On OSN served 3 types tax returns:
   • 3-NDFL – sums up the results of the year; must be submitted before the beginning of May of the following reporting year;
   • 4-NDFL – registers income; submitted no later than 5 days after the end of the month marked by the first income;
   • VAT – quarterly report; rented until the 20th day of the month opening a new quarter.
2. simplified tax system provides for a corresponding declaration to be submitted annually before April 30 of the reporting year. If no activity was carried out, a “zero” report must be submitted.
3. UTII requires a quarterly declaration, the deadline of which is the 20th day of the beginning of the next quarter.
4. Unified agricultural tax proposes to report on the results of the year, submitting reports a month earlier than the simplified tax system (by March 31).
5. PSN does not involve a tax return.

Don't forget about KUDIR!

Book of income and expenses must be kept by all entrepreneurs, except those working under “imputation” (they must register significant physical indicators). Failure to obtain this book may result in a fine.

The KUDIR must be stitched and numbered, the individual entrepreneur keeps it at home. There is no need to certify it since 2013.

Entrepreneurs using the Unified Agricultural Tax can maintain KUDIR both in paper and electronic form:

• the hard copy must be certified by the signature and seal of the tax authorities before the start of maintenance;
• Electronic accounting must be similarly certified annually before the beginning of April of the following year.

What else should I submit to the Federal Tax Service?

What documents and when should be submitted to the Federal Tax Service, see Table 1.

Table 1

Statistical reporting

Statistical reports must be submitted under any taxation regime, but only if your company is included in the sample of the regulatory authority, of which you will be notified in writing. Having received a written request from the statistical authorities for information, forms and instructions for filling them out, you need to prepare report No. 1-IP for the year before March 1 of the current period. The presence of your enterprise in the statistical sample can be monitored on the official website of the statistical office.

Individual entrepreneur - employer

If they work for you hired employees, then you need to provide mandatory reports to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Without employees, reports are not submitted to these bodies.

The types and timing of individual entrepreneurs’ reporting to the Pension Fund are given in Table. 2.

Table 2

Social Insurance Fund - just one report

It is necessary to report every quarter on insurance premiums paid for employees in Form 4-FSS. You can submit it in paper form (until the 15th day) or online (until the 25th day of the month following the end of the quarter).

For those who work with cash

Individual entrepreneurs using cash registers or issuing strict reporting forms must adhere to the requirements cash discipline. The legislation has simplified its requirements for private businessmen:

• cash documents were abolished, except for payroll and settlements wages;
• The limit on the cash balance in the cash register has been lifted.

Additional taxes and reports on them

If an individual entrepreneur is engaged in certain types of activities that are subject to additional taxes, they also need to pay and report on them on time. Declarations are submitted for the following tax payments:

• water tax (once a quarter until the 20th);
• excise tax (once a month until the 25th of the next period); in addition to the declaration, you also need to submit a notice of advance payment in 4 copies, 1 in electronic form, before the 18th of the current month;
• mining - once a month until the end of the next month.

ATTENTION! The land tax declaration has been canceled since 2015. The tax office calculates this payment independently and issues a requirement for its payment.

Individual entrepreneurs rarely take part in some activities that require additional control, but the law still requires reporting to:

• Rosprirodnadzor (if the activity is related to the use of natural resources) - a fee is paid quarterly for negative impact on environment, and information about this is submitted by the 20th day of the month following the quarter;
• authorities monitoring the cleanliness of the atmosphere (if the activity is associated with a certain level of emissions and waste) - form 2-TP “Air” is submitted once a year until January 22 of the next year, and waste must be reported before February 1.

NOTE! The transport fee for individual entrepreneurs, as well as the submission of information about it, does not apply: private entrepreneurs with vehicles, they just pay regular tax on them.

One of the key operations performed by an individual entrepreneur in maintaining records of documentation is financial reporting. The owner of an individual entrepreneur records the expenses and income of his organization in a special accounting book. According to the wording of the legislation of the Russian Federation, individual entrepreneur can use a simplified taxation system.

The range of services for individual entrepreneurs, which includes the use of a simplified version:

• keep entries in the book of income and expenses;
• calculation of the amount required to pay the Single Tax;
• settlement of payments made to Pension Fund;
• calculating the amount that is given to employees as wages;
• summary of transactions performed at the cash desk;
• assistance to individual entrepreneurs in making payments for Pension Fund contributions and FSS;
• demonstration of the accounting book, provision of reports of taxes paid to the Pension Fund, Social Insurance Fund, and the Federal Tax Service.

Below are the prices for an individual calculation of the amount of various accounting services for an individual entrepreneur - use our calculator

Accounting services for monthly maintenance of LLCs, CJSCs, OJSCs

(Checking the correctness of the primary documents, accounting consulting, reporting, preparation and submission of reports to the Federal Tax Service, Pension Fund, Social Insurance Fund via the Internet)

Price list for monthly accounting services for individual entrepreneurs

(Checking the correctness of drafting primary documents of individual entrepreneurs, consultation, reporting, preparation and submission of reports to the Federal Tax Service, Pension Fund, Social Insurance Fund and other services via the Internet)

Price for quarterly maintenance of individual entrepreneurs

Price list for additional list of individual entrepreneur services

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In this case, you need to take into account the fact that an individual entrepreneur may be punished (criminal prosecution) for failure to pay taxes. And despite the fact that you pay the fine imposed on you, you still cannot get a guarantee that criminal liability will be dropped. That is why we advise you to trust specialists in maintaining individual entrepreneur documents.

To achieve success in entrepreneurial activity, learn how to avoid common mistakes. Even if you personally represent and work according to the simplified system indicated above, these factors do not exempt the individual entrepreneur from submitting reports to government agencies. It is worth considering the fact that individual entrepreneur reports must be submitted once a quarter. For failure to submit these statements, you, as an entrepreneur, may be fined large sums. How should an individual entrepreneur submit individual entrepreneur reports? It should be noted that in our time there are institutions whose specialists provide support services for the activities of an Individual Entrepreneur, including individual entrepreneur reporting. Having paid a certain amount, specialists will provide consultation to the individual entrepreneur, where they will answer all your questions and explain how to correctly prepare reports.

Reporting of an Individual Entrepreneur



Reporting of individual entrepreneurs without hired employees.

1. Unified reporting for each function during taxation.

In the case where the property of an individual entrepreneur contains a plot of land used in his business or as his personal development, a tax regulatory act is submitted for 12 months for land taxes. The tax code form is 1153005. Reporting is submitted until February 1, the year immediately following the reporting period. Since 2015, a law has come into force according to which it is possible not to submit this regulatory document. However, reports must be submitted for 2014.

2. Entrepreneurs operating under the unified taxation system must submit the following financial statements.

First, a document on value added tax. It is submitted in form 1151001 once every three months. The deadline for which a report can be submitted for individual entrepreneurs is the 25th day of the month, which immediately follows the last tax period. Thus, the regulatory document for the last three months is submitted to the individual entrepreneur before January 25, and for the last three months no later than January 25, February 25, March 24.

Tax reporting on the income of an individual (that is, a declaration of possible income) must be filed immediately as soon as the fact of receiving a profit from the work of an individual entrepreneur takes place within 5 days after the end of the month from the date of receipt of income. Documentation is submitted for the purpose of generating advance payments for personal income tax. persons who were paid throughout the year. There are situations when a person has been engaged in entrepreneurial activity for a considerable amount of time and no significant changes in the amount of income are expected, then this report form is not allowed to be provided. Tax prepayments are calculated based on documents filed for past taxable periods of time.

Tax documentation for personal income. persons must be submitted by June 15 of the year following the taxable year.




For the entire period of this period, the head of the individual entrepreneur must pay:

• for January - June until June 15, an amount equal to 50% of the total volume of tax advances for this year;
• for July-September until October 15, an amount equal to 25% of the total volume of tax advances for this year;
• for December until January 15, an amount equal to 25% of the total volume of tax advances for this year.

The simplified tax system requires the following reports:

Tax report for a single tax that must be paid to an entrepreneur due to the use of a simplified tax system. All documents are submitted using Form 1152017 by April 30 of the year following the tax period.

The declaration must be submitted once a year.

Tax advances are submitted for the first quarter, for the first six months, for the first nine months exactly until the 25th day of the month that follows the reporting period. The annual tax is paid until March 30 of the year following the tax period. Advance taxes are calculated similarly to annual taxes - on the total volume of profits and expenses, and not on possible profits, which is done in a unified taxation system.

Report to the accounting department single tax The following documents are submitted for imputed income.

Documents for the single tax on imputed income in form 1152016 once every three months on the 20th of the month that follows the tax period. Taxes must be paid by the 25th.

Accounting reports for an individual entrepreneur with hired employees.

The reports of such entrepreneurs include reports on employee contributions and taxes. It is worth noting that such reports, paid from the amount of profit and paid to individuals, are not influenced by the taxation system. The list of documents will be the same for all taxation systems.

Thus, the reporting includes:

• settlement documents to the Social Insurance Fund, which are submitted to social insurance fund institutions where the individual entrepreneur is an employer. This document must be submitted before the 25th of the month following the reporting period. The report must be submitted for the first three months, six months, nine months and a year. The statement includes two options for contributions - these are contributions for temporary disability and contributions to OSS for occupational diseases and injuries received at the enterprise.
• payment for SV, already accrued and paid, to OSS by SV payers, who must deal with payments to individuals. persons. The document must be submitted before the 15th day of the second month after the reporting period. This document is submitted for the first three months, six months, nine months and a year. The document is sent to the Pension Fund at the place of registration of the individual entrepreneur.
• individual reports on form RSV-1.
• personal income reports persons who must submit before March 1 of the year following the reporting period.

Reports provided by an Individual Entrepreneur: tax, accounting, financial.

If we talk about tax reports provided by an entrepreneur, it should be noted that it is influenced by the selected tax reporting system. There is a significant difference between entrepreneurs who provide payment according to the simplified tax system and those who are on common system: the former submit a general report on tax actions, while the latter file an income declaration and a report on excess funds received (if any).

The above has nothing to do with taxes on land and agricultural taxes, as well as information reported to state funds.

Individual entrepreneurs are required to keep accounting records. This is indicated in federal legislation on December 6, 2011 No. 402-FZ. But the interpretation of this law is twofold: if an individual entrepreneur reports on his income and expenses or keeps a report on other taxable objects, then the citizen may not keep accounting documentation. It follows from this that an entrepreneur has the right not to submit a report, regardless of what taxation system his business activity is based on.

However, despite the fact that the individual entrepreneur may not keep the documents indicated above, he must still take notes on the order in cash. Let us turn to the National Standard Form No. 1. This document states that an entrepreneur is obliged to record his activities in the accounting book and other documents.

An entrepreneur can file reports electronically only under the following conditions:

• data entered earlier cannot be edited;
• The book, issued in electronic form, will be printed.

If the accounting book is subject to editing, then the head of the individual entrepreneur will have to certify these changes with a signature or seal. It is necessary to present information in the business accounting book in detail and accurately. The period of its use is one year. All main individual entrepreneur reports must be written down in this document.

We talked about how to register yourself as an individual entrepreneur and hope that we were able to dispel fears about bookkeeping and reporting. Beginning entrepreneurs often get confused when they need to choose a tax regime. And without clear understanding At this point it is simply impossible to move on. We again asked Irina Shnepsts, financial director and owner of the outsourcing company MIRGOS, to explain in simple language: what types of tax regimes, what is the difference between accounting and tax reporting of an individual entrepreneur, who can do accounting for you, and in what ways an individual entrepreneur pays taxes and submits reports.

Tax regimes for individual entrepreneurs: which is more profitable?

Now let's talk about tax regimes: which one would be more profitable for a freelancer or a small business owner to choose.

Tax regime- this is the conditions under which you will work, draw up documents, what taxes you will have to pay and what reports you will submit to government authorities.

By default, when registering an individual entrepreneur, the mode is assigned basic, that is, with the payment of VAT, income tax, and property tax. These are quite complex taxes, stay on general mode It’s only worth it if it’s very profitable for you, for example, there are large customers who want to buy only with VAT. I recommend that others switch to or. And you don’t have to pay a sales tax on a patent. In all other modes, unfortunately, you will have to.

In some regions (but not in Moscow), it is possible that the conditions of application can be read in the law for your region. Look for a title like " On the taxation system in the form of a single tax on imputed income for certain types of activities"+ name of your region or city.

There is another special tax regime - Unified agricultural tax(single agricultural tax), but it is only suitable for producers of agricultural products.

In general, an individual entrepreneur can use several special modes to different types activities or combine a special regime with the main one.

Each mode has its own difficulties and advantages. To help you navigate the possible taxes and reports in each tax regime, here is comparison table taxes paid by individual entrepreneurs.

To enlarge, click on the picture

And a few comments.

The most profitable regime for individual entrepreneurs is the simplified tax system of 6% or a patent. A patent is possible not for all types of activities, but according to a closed list (tutoring, personal services, private detective activities, some types of trade - see Article 346.43 of the Tax Code of the Russian Federation).

Using the simplified tax system, you submit a declaration only once a year and pay advance tax payments 4 times a year. Keep a book of income. On a Patent, you pay only the cost of the patent (you can not immediately, in two parts), no advance payments or there are no declarations if you keep an income book.

UTII is somewhat similar to a patent, it is also valid for certain types activities:

It is most common among those individual entrepreneurs who are engaged in trade.

There are two versions of the simplified tax system: one, when you count only your income and pay 6% of it, and the second, when you subtract expenses from income and pay 15% of the difference.

For those individual entrepreneurs who provide services, the first option, 6% (income), is more suitable.

The second option (15%) is beneficial when you have large official expenses (more than half of your income). For example, you pay for office rent, salaries employees, purchasing materials for production or goods for resale.

And it is worth remembering that every individual entrepreneur must pay the so-called “fixed” contributions to your own pension and health insurance(their size changes every year; this can be clarified on the Pension Fund website). And if the individual entrepreneur is a woman and wants, she needs independently conclude an agreement with the Social Insurance Fund and pay fees for the whole year (which is nice, a very small amount).

What are the different reporting forms for individual entrepreneurs and what is the difference between them?

Just don’t be afraid of the word “reporting” right away.

• Financial statements- these are the familiar words “balance sheet” and “profit and loss account”.
• Tax reporting- these are tax declarations (VAT, profit, simplified tax system, property, and so on).

Individual entrepreneurs do not make or submit balance sheets; they may not keep accounting records at all, provided that they keep books of income (and expenses).

Everyone submits tax returns except individual entrepreneurs with a patent. Which tax depends on the chosen tax regime.

There is also a separate type of reports - calculations for insurance premiums to the Pension Fund, to the Social Insurance Fund - they are filled out only by those individual entrepreneurs who have employees.

In order not to get confused and miss the deadline for paying taxes or filing a return, here’s some advice from practice:

• Read 2-3 sources of information, one of them is necessarily official, i.e. the Tax Code or information on the official website of the Federal Tax Service.
• Make a sign for yourself, what taxes to pay, when, when to submit the declaration. Next to it, write the articles of the laws where it is written about them. And mark on the sign what date and what you did, when you paid the tax, when you submitted the report. And so on every quarter. Very disciplined and helps you remember your taxes.

How to submit reports while in the tax queue?!

An individual entrepreneur can submit reports in three ways:

1. In person (on paper and flash drive).
2. By mail (on paper).
3. Via TKS (in other words, by e-mail), without paper and queues at the tax office or at the post office.

The most advanced way is electronic reporting. This is paid and done through a special telecom operator. When choosing a method for sending reports, compare which will be more expensive:

• stand for half an hour at the post office, pay for postal services several times a year (for individual entrepreneurs with employees) or once a year (for individual entrepreneurs without employees);
• pay a certain amount of money and send the same reports electronically without leaving your computer;
• go to the tax office, talk to the inspector, stand in line, wasting time on the road.

There is no strictly positive way here. Calculate what is right for you.

You can send it to the post office or tax office courier. Of course, when sending your representative to the tax office, be sure to write him a power of attorney to submit reports.

How to conduct accounting for an individual entrepreneur?

Very often, entrepreneurs have a question: should they do the accounting themselves or entrust it to a specially trained person?

And here we understand that if you ask an accountant about this, you will receive the appropriate answer: of course, it is better to entrust it to a specialist.

If you ask the opinion of your friend, an individual entrepreneur, he will say: what is there to entrust, pay someone money, manage it yourself.

If you ask the tax office, they will probably say that it doesn’t matter as long as you pay your taxes on time and correctly.

I will answer this way. Don't take anyone's word for it. Calculate your every move. Have a question about an accountant? Estimate how much time it takes you to calculate taxes and sort out papers, read laws and search for answers on forums. Calculate how much an hour of your time costs and how much an accountant’s work costs. If you have time, but little money, keep records yourself, it’s not very difficult. If you have money and little time, entrust it to an accountant.

There are also tools for keeping records and preparing individual entrepreneurs’ reports, such as programs (1C, BukhSoft) and online services (My Business, Kontur.Accounting, BukhSoft Online, 1C Online, My Finance and others). Online services make it possible to control the deadlines for paying taxes and submitting reports, and help submit reports (subject to the purchase of an electronic digital signature). It is worth understanding that the cheaper the service, the more limited its range of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a low price, availability of the functions you need and your own sense of responsibility.

By law, only the individual entrepreneur himself is responsible for failure to submit reports or pay taxes.

Not an online service, not your accountant assistant, but you personally. Therefore, please be financially literate and always think for yourself.

My advice: if you lead yourself, lead in good faith. You are your own accountant. Read the laws, consult with a professional accountant (for example, we advise individual entrepreneurs on accounting for initial stage, show and tell what, how and where is done). If you use an online service or program, check everything, because errors are possible in any program. Don’t start accounting so that you don’t have to overpay a third-party specialist to clean up the mess in your accounting department. Collect all documents confirming the receipt of goods, works, and services from your suppliers, keep a book of income and expenses, and a sign indicating the deadlines for submitting reports and taxes. File all papers in a folder, collect cash registers and sales receipts, receipts, bank statements.

Summarize

For individual entrepreneurs, tax regimes are applied: basic (with all taxes), simplified tax system (6% of income or 15% of the difference between income and expenses), patent. Less commonly, UTII and Unified Agricultural Tax (agricultural). The most profitable is usually the simplified tax system of 6% or a patent.

Reporting can be accounting and tax. Individual entrepreneurs keep books of income and expenses and hand over tax reporting- declaration - once a year. You can submit in person, by mail or electronically.

In conclusion, I want to say: you will succeed!

You never know what you can do till you try. Master the registration of individual entrepreneurs, maintaining records of individual entrepreneurs, submitting reports - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, have little understanding of the issue, know only what they themselves have encountered), connect electronic reporting, pay taxes and keep accounts your money.

Good luck with your business!

Write in the comments, have you already registered as an individual entrepreneur or are you just planning and looking for information on the topic? Do/are you planning to do your accounting yourself or trust a specialist?

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by officials tax authorities
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Accounting statements in 2017 to the Federal Tax Service and Rosstat

**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 using Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company using the simplified taxation system submits its financial statements in the same way as a company using OSNO.