What reports should I submit? IP reporting. What kind of reporting does the individual entrepreneur submit? Zero reporting for individual entrepreneurs

Reporting of individual entrepreneurs without employees

1. Under the normal taxation system

1. Tax return by VAT(form KND-1151001) - once a quarter, due on the 25th day of the month following the tax period. The tax period is a quarter. The tax is paid in installments, 1/3 for the expired tax period no later than the 25th day of each of the three months following the expired tax period.

Those. the declaration for the 4th quarter is submitted no later than January 25, the tax for the 4th quarter is paid no later than 1/3 no later than January 25, February 25 and March 25.

2. Tax return 4-NDFL(declaration of estimated income) - submitted after the appearance of income from business activities within five days after the expiration of a month from the date of occurrence of such income. The declaration is submitted in order for the tax office to calculate advance payments for personal income tax paid during the year.

If an entrepreneur has been operating for more than a year and does not plan significant changes in income for the current year, then this form does not need to be submitted; tax advances must be calculated based on the 3-NDFL declaration submitted for the previous tax period.

If an entrepreneur experiences a significant increase or decrease in income this year (by more than 50%), then he is required to submit an adjusting declaration to recalculate advance payments.

3. Tax return 3-NDFL- due date is April 30 of the year following the tax period.

Tax for the year is paid no later than July 15 of the year following the tax period. During the tax period, individual entrepreneurs make advance payments:

• for January-June - no later than July 15, in the amount of 50% of the annual amount of advance payments (see clause 2 of this article);
• for July-September - no later than October 15, in the amount of 25% of the annual amount of advance payments;
• for October-December - no later than January 15, in the amount of 25% of the annual amount of advance payments.

2. Reporting under a simplified taxation system

1. Tax declaration on single tax , paid in connection with the application of the simplified tax system (form KND-1152017) - is presented in tax office at the place of registration of the individual entrepreneur no later than April 30 of the year following the tax period.

Pay attention! The declaration is submitted once a year!

Advance tax payments for the 1st quarter, 1st half of the year, 9 months are paid no later than the 25th day of the month following the reporting period. Tax for the year is paid no later than April 30 of the year following the expired tax period.

Advance payments are calculated in exactly the same way as the annual tax - from the amount of income received and expenses incurred (with a simplified tax system of 15%), and not on estimated income, as with the simplified tax system.

2.

3. Reporting for a single tax on imputed income

1. Tax return for UTII (form KND-1152016) - once a quarter no later than the 20th day of the month following the tax period. Tax period - quarter

The tax is paid no later than the 25th day of the month following the tax period.

2. Individual entrepreneurs working under intermediary agreements (commission, agency, etc.) with taxpayers using OSNO and issuing/receiving VAT invoices within the framework of agreements with them are required to submit to The Federal Tax Service has electronic logs of issued/received invoices.

4. Reporting under the patent tax system

Individual entrepreneurs working under intermediary agreements (commission, agency, etc.) with taxpayers using OSNO and issuing/receiving VAT invoices within the framework of agreements with them are required to submit to IFTS in electronic form logs of issued/received invoices.

Reporting of individual entrepreneurs who are employers

The reporting of the individual entrepreneur consists of reporting for himself (see section I) and reporting on taxes and contributions for employees.

Reporting on taxes and contributions paid on income paid to individuals under employment contracts and contracts for the provision of services and author’s orders, does not depend on the individual entrepreneur taxation system. Therefore, the list is common to all taxation systems.

1. Information about average number workers- submitted to the Federal Tax Service at the place of registration of the individual entrepreneur no later than January 20.

2. Monthly form SZV-M. Submitted to the Pension Fund no later than the 15th day of the month following the reporting month.

3. Pay slip to the Social Insurance Fund 4-FSS(for contributions from accidents and occupational diseases). Submitted to the FSS branch where the entrepreneur is registered as an employer. Submission deadline - no later than the 20th day of the month following the reporting period (if reporting is submitted on paper) or no later than the 25th day of the month following the reporting period (if reporting is submitted on electronic media). Reporting periods - quarter, half-year, 9 months and year

4. Calculation of insurance premiums in the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of contributions for temporary disability and maternity) in the form KND-1151111 - submitted to the territorial tax office no later than the 30th day of the month following the reporting (settlement) period.

Reporting periods - 1st quarter, 1st half-year, 9 months, billing period - one year.

5. Personalized reporting to the Pension Fund. Forms SZV-STAZH And EDV-1. Submitted to the territorial branch of the Pension Fund by March 1 of the year following the reporting period.

6. Calculation of personal income tax amounts calculated and withheld by the tax agent 6-NDFL. Submitted no later than the 30th day of the month following the reporting period (1st quarter, 1st half of the year and 9 months). The annual form must be submitted no later than April 1.

7. Certificates of income of individuals ( 2-NDFL) - submitted to the tax office no later than April 1 of the year following the reporting year.

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:

During the transfer of the amount advance payment or final tax, you need to enter it correctly in 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;
  • Transferred contributions to employees in the PF, medical insurance, social insurance and traumatism;
  • 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.

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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.

Individual entrepreneurs are individuals who are registered in in the prescribed manner and carry out entrepreneurial activities without education legal entity, as well as heads of peasant (farm) farms (clause 2 of article 11 of the Tax Code of the Russian Federation, clauses 1.5 of article 23 of the Civil Code of the Russian Federation).

Are there any plans to cancel reporting for individual entrepreneurs?

03/01/2018 in the Address to the Federal Assembly, President of the Russian Federation V.V. expressed the wish that individual entrepreneurs who use digital services (including those that include application to entrepreneurs remote methods control), it is necessary to completely exempt from reporting, to make the payment of taxes for individual entrepreneurs a simple automatic transaction. And for entrepreneurs using cash register systems, a significant simplification of tax reporting is necessary. But solving these problems will, of course, take time. And there is currently no talk of immediately canceling reporting for entrepreneurs.

What reporting should an individual entrepreneur submit?

Let us remind you that individual entrepreneurs may not keep accounting records (clause 1, part 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). Therefore, they are not required to submit financial statements.

However, individual entrepreneurs must submit tax and statistical reports. Which one exactly? tax reporting to take and with what frequency depends on the application tax regime.

So, IP on general mode submit a tax return for personal income tax at the end of the year (form 3-NDFL), and also submit VAT returns quarterly.

Entrepreneurs on UTII submit imputation declarations every quarter, and individual entrepreneurs on simplified taxation system declaration in a simplified manner, they are presented only at the end of the year.

When applying the patent taxation system, no declaration is submitted at all.

If an individual entrepreneur has employees, then he will also have to report on them. You will need to submit a Calculation of Insurance Premiums, Form 4-FSS, Forms SZV-M and SZV-STAZH, as well as report on calculated and withheld personal income tax (

This is the first thing absolutely every entrepreneur faces. The composition and timing of reporting naturally depend on the taxation system that the entrepreneur has chosen. We will look at how to conduct reporting on each of the systems in this article.

Accounting statements of individual entrepreneurs on OSNO

When registering an individual entrepreneur, by default the entrepreneur has general system taxation (hereinafter referred to as OSNO). However, it should immediately be noted that very few entrepreneurs remain on OSNO. This is largely due to the popular belief that reporting on OSNO is much more complex and larger in volume than, for example, on the “simplified” one. Next, let's look at whether this is actually true.

The first thing you need to know is that there is a direct relationship between the number of reports and the number of employees an entrepreneur has.

If an individual entrepreneur works on his own, without hiring employees, then he is required to submit the following four reports:

• VAT declaration. Provided every quarter.
• Personal income tax declaration (Form 3 personal income tax). Available until April 30.
• Declaration 4 of personal income tax (about expected income). Available for rent within one month from the moment the individual entrepreneur began his work. Also if profits increased by more than 50%.

If an individual entrepreneur has employees, then the following reports are submitted:

• Report on SCH (average headcount) for last year. Available until January 20th.
• VAT declaration. Available every quarter.
• Personal income tax declaration (Form 3 personal income tax for individual entrepreneurs). Available until April 30th.
• Declaration 4 of personal income tax (about expected income). Available for rent within one month from the moment the individual entrepreneur began his work. Also if profits increased by more than 50%.
• Declaration of employee income (form 2-NDFL).

Based on the above, most often an entrepreneur submits a VAT return to OSNO (once a quarter). Most of the remaining reports are submitted only once a calendar year.

Expert opinion

Maria Bogdanova

Individual entrepreneur in general mode (OSNO) is a VAT payer, therefore he must report on this tax in addition to personal income tax. The rest of the tax systems belong to special regimes that are exempt from VAT; accordingly, you only need to submit a declaration according to your regime.

When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be only one declaration, since there is simply no such document under PSN.

Accounting statements of individual entrepreneurs on the simplified tax system

Most individual entrepreneurs choose a simplified system as their taxation system. And this is completely understandable. After all, the simplified tax system requires submitting one declaration per year. The deadline for submitting reports to the simplified tax system (form KND 1152017 approved by the Federal Tax Service of Russia by order dated July 4, 2014 No. MMV-7-3/352@) is April 30.

Although this report is submitted only once a year, preparation for its preparation must be very thorough. It is for the purpose of correctly accounting for all funds received and spent that the law obliges every entrepreneur to keep a book of income and expenses. This book allows you to correctly calculate the tax base in order to subsequently correctly calculate the tax.

However, it is important to remember that if an entrepreneur attracts employees to work, then no one exempts him from submitting a declaration for each of the employees in form 2NDFL.

Accounting statements of individual entrepreneurs on UTII

Recently, there have been major changes in the application of this tax regime. First of all, it should be noted that UTII has ceased to be mandatory. Now entrepreneurs have the right to switch, for example, to the “simplified” system. Of course, the law does not prohibit remaining on UTII if all conditions for its application are met.

As in the case of the simplified tax system, an entrepreneur on UTII fills out only one declaration, but this happens every quarter. The tax return (its form KND 1152016 was approved by the Federal Tax Service by order No. ММВ-7-3/353@ dated 07/04/2014) is submitted by the 20th of the month following the reporting period.

UTII reporting is quite simple. To calculate the amount of tax, an entrepreneur needs to know the coefficients established by law. Once you have calculated the tax, you can simply copy the declarations. Naturally, if the working conditions remain unchanged (working hours, room size, etc.), and also if there have been no important changes in the legislation.

Also note that UTII is not subject to all activities carried out by an entrepreneur, but only some of its types. Consequently, very often an entrepreneur has to combine reporting on UTII with reports from other systems used.

Accounting statements of individual entrepreneurs on a patent

Since 2014, the patent taxation system has become independent tax system. The use of the patent tax system is the prerogative of only individual entrepreneurs. No one else can use it. Regulatory document according to this system is dated June 25, 2012 N 94-FZ, as well as the Tax Code of the Russian Federation Ch. 26.5.

A patent replaces the obligation to pay certain taxes. If, in addition to patent activities, the entrepreneur is engaged in activities that do not fall under this system, then there is a need to prepare reports using another selected system.

IP reporting on a patent is extremely simple. And it involves the entrepreneur keeping a book of income and expenses. This book is kept separately for each patent.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, law intellectual property, civil procedure, protection of the rights of minors, legal psychology

Only those businessmen whose activities are based on the production of agricultural products can switch to the Unified Agricultural Tax (USAT). Moreover, 70% of all income should come from this area. At the same time, they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempt from filling out KUDIR, like all other entrepreneurs. It must be provided to the Federal Tax Service only at the request of the authorized body.

Zero accounting statements for individual entrepreneurs

In the course of its activities, any entrepreneur may experience a suspension. There are many reasons, including the “economic climate” in the country and various personal reasons. But in any case, the entrepreneur does not receive income at this time. The absence of income never relieves an individual entrepreneur from the obligation to submit reports. Such reporting is called “zero”.

There is no such concept as “zero reporting” in the legislation. However, no one prohibits an entrepreneur from providing information that his activities were not carried out.

Preparation of zero reporting is no different from regular reporting. The only change is that all rows will contain zero values. Submission deadlines remain the same as for regular reports.

It is important to know that it is impossible to compile zero reports for UTII. Since the tax base is already determined by law. The only thing that can be done is to exclude a period of up to two months during which no activity was carried out. If the deadline entrepreneurial activity has not been carried out for more than two months, the individual entrepreneur will be forced to switch to a simplified taxation system.

Reporting to the Pension Fund for individual entrepreneurs

In addition to the obligation to report to the tax office on the results of its activities, the entrepreneur also has the need to submit reports to pension fund. Let us immediately note that not all individual entrepreneurs have the obligation to submit reports to the Pension Fund. This obligation occurs only if the entrepreneur has employees. Those. An individual entrepreneur acquires the status of an insurer.

In conclusion, I would like to warn entrepreneurs. The desire to evade submitting financial statements to individual entrepreneurs will certainly entail the imposition of fines. Also, you should not “pull until the last minute” and submit reports on the last allowed day.

What kind of reporting does an individual entrepreneur have under the simplified taxation system? What is zero reporting? How to fill out an individual entrepreneur’s declaration on the simplified tax system? How often do individual entrepreneurs using simplified taxation have to submit reports to regulatory authorities? Read the answers to these and other questions.

What types of simplified tax system are there?

All individual entrepreneurs using the simplified tax system are required to keep tax records and submit reports to the Federal Tax Service. Entrepreneurs can choose one of two “simplified” options. Tax rates can be 6% on income or 5-15% on the difference between “income minus expenses.” Moreover, both forms of the simplified tax system can exist both with and without employees. If there are employees, the individual entrepreneur also submits reports to the Federal Tax Service, the Pension Fund and the Social Insurance Fund for employees.

Deadlines for submitting individual entrepreneur reports to the simplified tax system

Tax reporting for individual entrepreneurs in “simplified” is primarily an annual filling and submission tax return according to the simplified tax system in the Federal Tax Service.

In what form is the declaration submitted under the simplified tax system?

There are two options for document presentation:

1. In printed form:

• send by mail;
• transfer personally or through a representative (in this case, the taxpayer’s representative must have a notarized power of attorney).

The deadline for submitting a declaration under the simplified tax system is no later than April 30 of the year following the expired tax period.

The declaration form under the simplified tax system for 2018 was approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@.

An individual entrepreneur on a simplified basis must keep a book of income and expenses throughout the year (Article 346.24 of the Tax Code of the Russian Federation).

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If you individual entrepreneur There is at least one employee on the simplified tax system, he must submit reports with the following frequency:

1. Annually:

• tax ;
• (certificate of income individual);
• intelligence on the average number of employees;
• SZV-STAGE.

Zero reporting

If an individual entrepreneur did not operate on the simplified tax system and had no income during the year, he must submit a zero return to the tax office.

Penalties for failure to submit a declaration

Penalties are provided for failure to submit reports. The fine for violating deadlines or failure to submit a declaration is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

The “Small Business” tariff of the Kontur.Extern system will help you understand the procedure and deadlines for reporting.