Submit a report to IP. Annual reporting of individual entrepreneurs to the tax authorities

The simplified tax system for individual entrepreneurs today is one of the most optimal tax regimes. A simplified taxation system greatly facilitates the life of individual entrepreneurs in the field of business. The use of this regime in most cases can significantly reduce the tax and administrative burden.

We wrote earlier what the simplified tax system for individual entrepreneurs is. In our material today we will talk in more detail about the reporting of individual entrepreneurs on the simplified tax system without employees in 2019. Let's sort it out various types reporting, features of preparation and delivery, deadlines.

Types of individual entrepreneur reporting

All individual entrepreneur reporting can be divided into four main groups, namely:

1. Reporting depending on the applied taxation regime.
2. Reporting cash transactions(if cash payments are available).
3. Reporting for employees (if any).
4. Reporting on additional taxes.

We will consider the reporting of individual entrepreneurs on the simplified tax system without employees in 2019.

Individual entrepreneur reporting on the simplified tax system in 2019

Declaration for 2018

Please note that advance payments must be made every quarter, and tax reporting, that is, the simplified tax system declaration, must be submitted once a year (to the Federal Tax Service before April 30 at the place of residence individual entrepreneur).

Thus, individual entrepreneurs’ reporting on the simplified tax system without employees in 2019 is submitted for the past calendar year (2018).

An individual entrepreneur can submit a declaration in different ways:

• personally;
• through a representative (by notarized power of attorney).
• by mail;
• by email - via the Federal Tax Service website https://www.nalog.ru/rn50/service/pred_elv/ but to submit via the Federal Tax Service website, you must purchase an enhanced electronic signature.

Please note that regardless of whether business activity was carried out or not, a declaration still needs to be filed (zero declaration).

Book of accounting of income and expenses (KUDIR)

In addition to the declaration, which is submitted once a year, individual entrepreneurs using the simplified tax system are required to maintain a Book of Income and Expenses (KUDIR) throughout the year. The book can be kept both in electronic form and on paper.

Starting from 2013, the book no longer needs to be certified by the tax service. In this case, the pages of KUDIR must be numbered and stitched. Please note that the absence of an individual entrepreneur’s book may result in a fine.

Filling out the Individual Entrepreneur Income and Expense Book on the simplified tax system is not at all difficult. The document contains transactions carried out by the entrepreneur (in chronological order). A new KUDIR is created for each tax period. The Federal Tax Service may require you to provide a Book of Income and Expenses.

Important changes since 2017

From the moment of registration of the individual entrepreneur, regardless of the presence or absence entrepreneurial activity, there is a need to pay fixed payments for compulsory health and pension insurance. Until 2017, these payments were transferred to:

• PFR (Pension Fund of Russia);
• FFOMS (Federal Compulsory Health Insurance Fund).

Starting from January 1, 2017, the administration of insurance contributions for pension and health insurance was transferred to the Federal Tax Service. In this regard, since 2017, individual entrepreneurs must transfer accrued insurance premiums to the Federal Tax Service at the place of its registration.

Due to the fact that from January 1, 2017, the administration of contributions for pension and health insurance is entrusted to the tax inspectorates, the budget classification codes for paying fixed contributions have changed.

Fixed payments for individual entrepreneurs on the simplified tax system in 2019

The calculation of fixed contributions of individual entrepreneurs for themselves in 2019 was changed. It's related with finally adopted the government’s decision not to link the amount of fixed contributions to the minimum wage.

Let us recall that the government considered that due to the fact that the minimum wage for 2018 increased compared to the minimum wage for 2017 by 1,989 rubles and amounted to 9,489 rubles, the amount of fixed contributions will increase significantly. The amount of fixed contributions in this case would be 35,412 rubles. Those. Individual entrepreneurs would have to pay 7,422 rubles more in 2018 than in 2017.

Therefore, the Government came up with a proposal to set the amount of fixed contributions in such a way that the annual amount of contributions would provide the entrepreneur with at least 1 point of the individual pension coefficient. After the adoption of the relevant law, a fixed part of the insurance pension contributions for 2018 amounted to 26,545 rubles per year (i.e., it was calculated based on the amount of 8,508 rubles per month), for health insurance the amount of contributions was 5,840 rubles.

Results of changes in legislation regarding the calculation of insurance premiums

Federal Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation”, amendments were made to Article 430 of the Tax Code of the Russian Federation in terms of indicating the fixed amount of contributions for pension and health insurance:

In 2018:

• for pension insurance (if annual income does not exceed 300,000 rubles) - 26,545 rubles;
• for health insurance (regardless of income) - 5,840 rubles.

In 2019:

• for pension insurance (if annual income does not exceed 300,000 rubles) - 29,354 rubles;
• for health insurance (regardless of income) - 6,884 rubles.

KBK for insurance premiums of individual entrepreneurs “for themselves” in 2019

Deadlines for submitting reports, paying taxes and contributions to funds in 2019

At the end of each quarter, but no later than the 25th day of the month following the reporting period, individual entrepreneurs using the simplified tax system must make advance tax payments. Tax for the year is paid no later than April 30 of the year following the expired tax period.

For your convenience, we have collected the dates of reports and payment of taxes and fees for individual entrepreneurs without employees in 2019 in one table:

On this page you will find the tax calendar for 2019 for individual entrepreneurs using other taxation systems, as well as for legal entities.

Individual entrepreneurs must maintain reporting, strictly adhering to all laws and recommendations. Specially developed legal acts regulate its maintenance and delivery and must be observed by business entities.

Under a general taxation system

Tax reporting is the first documentation that a subject deals with immediately after registering documents when opening their own business. Such documents are determined by the system of tax amounts.

So what kind of reporting does an individual entrepreneur submit? Individual entrepreneurs who use common system taxation, should take into account that this regime implies a wider range of reporting documentation. There are various types of individual entrepreneur reporting, which in most cases are associated with the reflection of tax amounts. Most important document — tax return, where the calculated data on the accrual and payment of value added tax are entered. These types of reports display information collected over a quarterly period, where total values ​​are indicated. The declaration is submitted in the month following the reporting period.

An individual entrepreneur must keep in mind that it is necessary to provide documentation to the tax office where the individual entrepreneur was registered, or on a territorial basis. This is done only in electronic form.

The report of an individual entrepreneur who is under the general taxation regime also appears in the form of a declaration with information on the income tax received by an individual. How to submit individual entrepreneur reports to avoid penalties? These documents are prepared once a year and submitted in the year following the reporting period. At the same time, the deadline for their provision is determined at the legislative level - April 30.

Business entities operating individually must submit a special report at the initial stages of implementing certain business processes. This for individual entrepreneurs is presented in form No. 4, which contains information about the income tax of an individual. It displays data on planned income. The purpose of the declaration is to calculate and pay amounts regarding advance payments.

If the activity of an individual entrepreneur has been carried out for a long time, then the planned income data is entered in the personal income tax return. Information is entered into it only when the planned income portion is 1.5 times higher than the actual amount.

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Simplified taxation system

This is the most common and most frequently used tax regime, which is acceptable for many individual entrepreneurs. It is characterized by its own reporting system. The simplified regime in terms of reporting is the simplest, especially if the individual entrepreneur did not enter into an employment contract with hired personnel.

Keeping records of individual entrepreneurs under the taxation system under consideration requires the presence of a special book. It contains data on income and expenditure amounts. Absolutely all business transactions must be reflected there, including those related to sales processes through which advance payments are made.

The reporting period for the book of income and expenses is represented by the current year. After its completion, it is necessary to formalize this document properly. It is stitched and dated and signed. In this case, all information must be presented in chronological order. Due to recent legislative changes, the book does not need to be certified by individual entrepreneurs at the tax service. Its storage is carried out by the business entity, but is presented at the request of the state body.

Preparation of reports for an individual entrepreneur who uses the simplified regime also involves drawing up a special declaration, which is submitted to tax service where registration took place.

A declaration with tax amounts must be completed without fail, even if the individual entrepreneur does not have hired personnel. It reflects information regarding the past year, which is accepted as the reporting period. Declaration reports of individual entrepreneurs contain a column about the number of employees, which are taken as the average annual value. If employment contracts are not drawn up, then this information is not included in the reporting.

There are cases when in the current year a business entity with the status of individual entrepreneur did not implement any business processes. In this situation, reporting must also be submitted. It reflects zero values, which confirm the absence of activity. It is necessary to take into account that for zero documentation there is a special form that is filled out in accordance with established rules. In addition, specific deadlines for its delivery are determined. If all existing requirements are not met and the documents are completed incorrectly, then certain fines may be imposed on the individual entrepreneur.

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Employees

Maintaining accounting records for individual entrepreneurs is significantly different if the determining factor is the presence of hired personnel. It is established at the legislative level that an economic entity that carries out business activities without the help of officially registered employees must maintain minimal reporting documentation. In addition, a simpler procedure for performing accounting functions is provided. The same provision applies to tax reporting documentation.

As part of the activities of an individual entrepreneur working without employees, the following reporting materials must be created: an annual declaration and an accounting book (maintained throughout the entire reporting period, which is subject to taxation). The return must contain information that indicates the tax regime used and the amounts payable as taxes.

Most often, it is difficult for an individual entrepreneur to cope without the help of employees, especially if fairly large business operations are carried out. Therefore, he has to hire staff through employment contracts. When using the simplified system, a business entity has the right to employ 100 people, but no more.

This right entails certain obligations and becomes more complex. The declaration must indicate information that concerns employees. This type documentation is submitted to the tax service every reporting period, which is equal to 1 year.

Reporting forms for individual entrepreneurs with staff also contain form No. 2. It contains information about all employees, including their average number. It is prepared for the reporting period, which corresponds to the current year. Since the presence of employees determines the conduct of transactions with social insurance and pensions, there is a need to prepare additional final documentation. IP reports in in this case must be prepared for both the Pension Fund and the Social Insurance Fund.

The reporting document for the Social Insurance Fund is developed in accordance with a special form. It contains data that indicates the accrual and transfer of funds in the manner prescribed by current legislation. Documentation can be prepared electronically.

Submission of individual entrepreneur reports to the Pension Fund - preparation of final documents. They provide data on settlement transactions with the specified government agency. There are a number of other reporting documents where data relating to personnel information is entered.

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Submitting reports

Individual entrepreneurs should be aware of the rules for preparing reporting documentation. Individual entrepreneurs have to cooperate with the tax office, Pension Fund, Social Insurance Fund and other services. The business entity has various options to submit reports, but the most common case is that an individual entrepreneur independently goes to the tax office with a package of prepared documents and submits reports.

Sometimes an individual does not have the opportunity to complete the procedure on his own, then he can entrust this to a trusted person. To do this, you need to contact a notary who will help you correctly draw up a power of attorney in the name of another entity. With this document you can contact the tax office with prepared reports.

An individual entrepreneur can submit the created reporting documentation to the required government agency by forwarding. To do this, you can use postal services. Reports can be transmitted both in paper and electronic form (special media are used for this).

Along with the proud title of “entrepreneur”, you have new responsibilities in terms of paying taxes, submitting reports and complying with other legal requirements. How not to get confused in the legislation and not make mistakes? This instruction, I hope, will help the “young” entrepreneur not to get confused and organize himself initial stage. Consider a situation where:

1. An individual entrepreneur works independently without the involvement of employees;
2. Payment for IP services goes to the IP account (IP does not accept cash cash and he does not need to use CCP);
3. IP turnover is far from size limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

If, at the end of the reporting (tax) period, the “simplified” person exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does the individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). At the same time, individual entrepreneurs are exempt from paying personal income tax in terms of income from business activities, VAT and property tax (with the exception of real estate, which are subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rubles.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

KBK fixed fee to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For purposes of calculating “simplified” tax, income is considered received on the date on which you actually received the money (for example, into a bank account). This method of recognizing income is called cash. This means that the amount of the prepayment received by the individual entrepreneur is included in the amount of taxable income. If the contract is terminated and the advance received must be returned, the amount of the refund is reflected in the Income and Expense Book with a “-” sign in the period in which the refund was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (prepayment under the contract) is returned to the buyer (customer) in a tax period in which the “simplified person” had no income, then the tax base by the amount of the advance cannot be reduced (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all deposits of funds are subject to reflection in the income book and inclusion in tax calculations. In particular, the following transfers are not included in taxable income:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income taxed at other tax rates (dividends, bond coupons, etc.);
3. Income taxed under other tax systems (personal income tax, UTII, patent, etc.);
4. Receipts that are not inherently income: funds received upon return of defective goods, funds mistakenly transferred by the counterparty or mistakenly credited by the bank to the taxpayer’s current account, etc.

An example of reflecting income in a book:

3. When should you pay tax?

The tax at the end of the year must be paid by the entrepreneur to the budget no later than April 30 of the following year (a different deadline is established for organizations).

During the year, the individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the tax payment deadline ( advance payment) falls on a weekend and (or) a non-working holiday, the tax (advance payment) must be transferred no later than on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the corresponding reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - insurance premiums paid for the reporting period - advance payments paid earlier in the current year.

The tax amount at the end of the year is calculated as follows:

Tax to be paid additionally (refunded) = Tax base for the year * 6% - insurance premiums paid for the tax period - advance payments paid earlier in the current year.

Example

Individual entrepreneurs apply the simplified tax system with the object of taxation “income” with a general tax rate for this object of 6%. Has no hired workers. Over the past year (tax period), the individual entrepreneur received income in the amount of 720,000 rubles.

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - within a year.

Note: the amounts of insurance premiums in the example are indicated in abstract terms!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72,000 rub. x 6% = 4,320 rub.

This amount is reduced by insurance premiums paid in the first quarter.

4,320 - 4,000= 320 rub.

The amount due for tax payment according to the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. Based on the results of the six months, the advance payment will be:

288,000 *6% = 17,280 rub.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due July 25. will be 5,280-320=4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000×6% = 30,240 rub.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due October 25. will be 10,240 - 320 - 4960 = 4,960 rubles.

4. Tax calculation at the end of the year:

720,000 rub. x 6% = 43,200 rub.

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid at the end of the first quarter, half year and 9 months:

15,200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, at the end of the year (due April 30 of the next year), the tax payable will be 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays additionally to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. Nuances of calculation and recognition of “deductions” in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments to individuals who have paid insurance premiums, calculated as 1% of the amount of income exceeding 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the specified amounts of paid insurance premiums when calculating the tax in that tax period (quarter) in which their payment was made. Letter of the Federal Tax Service of Russia dated October 31, 2014 N GD-4-3/22601@.

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with the application of the simplified tax system, then the tax (advance tax payment) is not paid in this case. The transfer to the next tax period of part of the amount of the fixed payment not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of calculated tax is not provided. This means that if, for example, the payment under the simplified tax system was 10,000 rubles, and insurance premiums were paid for 13,000 rubles, then you do not need to pay the simplified tax system, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we are not talking about calculation in this period. Those. contributions can be calculated for previous periods, but paid in the current one. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the object “income” does not have the right to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to offset the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated 02/20/2015 N 03-11-11/ 8413).

6. What reports should an individual entrepreneur submit and where?

1) The individual entrepreneur submits a declaration to the tax authority at the place of his registration by April 30 of the year following the tax period. The declaration form was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

For failure to submit a return on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the deadline established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or less than a month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles;

— suspend operations on the taxpayer’s account.

In order to confirm the amounts indicated in the declarations, the individual entrepreneur keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempt from the obligation to submit calculations for insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of federal statistical observation”; it contains, among other things, the “Album of federal statistical observation forms, the collection and processing of data on which is carried out in the system Federal service state statistics for 2017." The List of Federal Statistical Observation Forms for 2017 is published in the same section.

In addition, in order to promptly inform business entities about their submission of statistical reporting forms, an information retrieval system has been posted on the Rosstat Internet portal at statreg.gks.ru. You can get into it from home page website through the section "Information for respondents"/"List of respondents in respect of whom federal statistical observations are carried out." After specifying the OKPO code, or INN, or OGRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

If the organization is not on the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him according to specific forms of federal statistical observation, mandatory for submission.

Screenshots can be evidence of the absence of a respondent from the list, provided that they contain certain data: the date and time of receipt of information from the Internet site, data about the person who displayed it on the screen and subsequently printed it, data about software and the computer equipment used, name of the site, belonging to the applicant. In this situation, screenshots can serve as supporting documents.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation information about average number organizations (individual entrepreneurs who hired employees during the specified period) submit employees for the previous calendar year no later than January 20 of the current year. Thus, until the individual entrepreneur has attracted hired workers to work, there is no need to submit a report on the average headcount.

Despite the fact that the legal status of an entrepreneur is distinguished by a simplified registration and accounting procedure, submission of reports by individual entrepreneurs is just as mandatory as by legal entities. What kind of calculations, declarations and forms should a businessman submit? When and where?

It is not possible to answer this question right away, since many factors are taken into account. various factors- on the availability of hired personnel and the applied tax regime to the type of activity. Let's look at everything in order - the annual and quarterly reporting of individual entrepreneurs is summarized in detailed tables for your convenience.

What kind of reporting does the individual entrepreneur submit?

Composition of the mandatory entrepreneur's reporting depends on the chosen taxation system. Currently, the use of all existing modes is available for individual entrepreneurs - general, special (imputation, unified agricultural tax or simplified tax), as well as a patent. A significant advantage of the individual entrepreneur status is the opportunity not to conduct accounting and not to prepare financial statements for an individual entrepreneur (Article 6 of Law No. 402-FZ of 12/06/11). But individual entrepreneurs still must provide data on income, expenses and other business operations.

IP reports on OSNO

The most labor-intensive general regime means that the entrepreneur pays not profit, as in organizations, but personal income tax on commercial income and VAT on revenue (clause 1 of Article 143, clause 1 of Article 227 of the Tax Code). Those individual entrepreneurs who did not submit a notification about the transition to the special regime on time or violated the conditions for its use are required to use OSNO. Property taxes are paid by entrepreneurs on behalf of individuals, including transport, land and property taxes.

Deadlines for submitting individual entrepreneur reports in 2017 - table for entrepreneurs on OSNO:

What kind of reporting does an individual entrepreneur have on UTII or simplified tax system?

We figured out what kind of reporting an individual entrepreneur submits to OSNO. Next, we will consider what needs to be provided when working in special modes. Entrepreneurs have the right to work on the simplified tax system, unified agricultural tax or UTII. At the same time, individual entrepreneurs do not charge a number of taxes, such as VAT, personal income tax in terms of income, property of citizens in terms of objects used in business (clause 3 of Statute 346.11, clause 3 of Statute 346.1, clause 4 of Statute 346.26 of the Tax Code).

Simplified individual entrepreneur reporting

Tax reporting of individual entrepreneurs “income minus expenses” or “income” is the same for any of the available taxable objects. Declarations under the simplified tax system are not submitted quarterly. In accordance with paragraph 1 of stat. 346.23 annual reporting of individual entrepreneurs on simplified tax is submitted by April 30 of the year following the current tax period. Entrepreneurs need to report for 2017 no later than April 30, 2018. Upon termination of activities or loss of legal grounds for use USN declaration submitted before the 25th (clause 2, 3, stat. 346.23).

Preparation of individual entrepreneur reports on UTII

Working on imputation does not require the individual entrepreneur to accrue and pay VAT and personal income tax on commercial revenue. The main type of reports for imputators is a quarterly declaration, since according to stat. 346.30 a quarter is considered a tax period. The current deadlines for submitting individual entrepreneurs’ reports on imputation are set until the 20th (clause 3 of Article 346.32 of the Tax Code). Imputed reports for individual entrepreneurs in 2017 are submitted until:

For 1 sq. 17 - 04/20/17

For 2 sq. 17 - 07/20/17

For 3 sq. 17 - 10/20/17

For 4 sq. 17 - 01/22/18

Pay attention! No patent reporting for individual entrepreneurs is approved. Such a relaxation is established in the stat. 346.52 Tax Code. However, it remains mandatory to fill out the income book in order to maintain the correctness of calculations of income transactions (clause 1 of Article 346.53).

What reports do individual entrepreneurs need to submit to the Unified Agricultural Tax?

If the main activity of an entrepreneur is related to the production of agricultural products, such a business can be transferred to the payment of the Unified Agricultural Tax (clause 2 of Article 346.1). At the same time, as in other special regimes, the main type of reporting is the declaration of the tax transferred to the state budget. The tax period is recognized as a year (calendar), and the reporting period is the first half of the year (stat. 346.7).

The system of conducting activities on the Unified Agricultural Tax applies to special tax regimes and makes it possible to simplify accounting. Submission of the corresponding declaration is carried out only annually; there is no requirement to report to the Federal Tax Service for six months (clause 1 of Article 346.10). In this case, entrepreneurs submit information to the territorial division of the Federal Tax Service at the registration address, and IP reporting deadlines installed until 31.03. It is necessary to report for 2017 before 04/02/18. If the agricultural activity is completed, the declaration should be submitted by the 25th day of the month after the period of termination of such entrepreneurship (clause 2 of Statute 346.10).

How to submit reports for individual entrepreneurs with employees

Having a business registered as an individual entrepreneur does not deprive businessmen of the right to hire employees from outside. The recruitment of such specialists to the staff is carried out according to general requirements labor legislation RF and implies drawing up employment contract, filling out personnel documentation, making a record of experience in work book. At the same time, the entrepreneur, as an employer, is responsible for submitting various reports for his employees. What exactly and where do you need to submit it?

First of all, this is information about the average number of personnel. Such a document is submitted to the Federal Tax Service. In addition, in tax authorities You must provide information on personal income tax on employee income in the form of forms 2-NDFL and 6-NDFL. Next, you should not forget to report to the social funds - the Pension Fund and the Social Insurance Fund. But first the entrepreneur must register as an employer. Full list IP reports for their employees are presented in a table - the deadlines are indicated in accordance with legal requirements.

Pay attention! If an individual entrepreneur works alone, he is exempt from the obligation to submit salary reports to the Pension Fund and the Social Insurance Fund, as well as the Federal Tax Service.

Methods for submitting tax reporting for individual entrepreneurs

In order to report to the Federal Tax Service, there are several convenient options for submitting data. First of all, you can personally visit your tax office and bring reports in paper form and, if necessary, on a flash drive. In addition, it is possible to send declarations, as well as other forms, by mail. Send information only by certified letter and be sure to include a description of the attachment with a list of documents being sent - one of them is attached to the letter (with a postal stamp), the second remains with the entrepreneur to confirm the sending of the data.

And finally, you can send the individual entrepreneur’s report via TKS, that is, via the Internet. Electronic filing requires a service agreement with a special accredited data processor. Or you can pay a one-time payment for the transfer of reporting, which is carried out by telecommunications companies directly to tax office. Whatever method a businessman chooses, the main thing is to comply with the current deadlines for submitting forms, so as not to pay penalties for violating the law.

Report to IP statistics

Various statistical reports are submitted to the territorial office of Rosstat. The list of documents must be updated annually, since observation can be continuous, that is, mandatory for all individual entrepreneurs without exception, or selective, covering only some of the entrepreneurs. Reports in connection with continuous observation are submitted based on the results of annual activities according to f. 1-entrepreneur no later than 04/02/18 for 2017

When the observation is selective, statisticians notify those entrepreneurs who are included in the sample about which reports need to be submitted and when. To make sure you don't miss out important information, it is recommended to independently verify the information in your Rosstat office.

If an individual entrepreneur does not conduct business, what reports should be submitted?

And what reports does an individual entrepreneur submit at the end of 2017, if activities are not carried out for various reasons? The specifics depend on the operating tax regime. It should be remembered that there cannot be zero imputation. If an individual entrepreneur stops working for UTII, he is obliged to deregister as a payer of this tax and switch to the general system. Blank individual entrepreneur reports on OSNO are submitted within the general deadlines to control government agencies. Simplified people have the right to submit null declarations according to the simplified tax system. When filling out such forms, dashes are placed in all lines.

Congratulations, you have become a businessman! It will probably not be news to you that along with the status of an individual entrepreneur, you have an obligation to the state to pay taxes and submit reports. We'll tell you what's to come.

After registration, all individual entrepreneurs need to pay insurance premiums

After registering an individual entrepreneur, you need to pay contributions to the Pension Fund for pension insurance and to the Federal Compulsory Medical Insurance Fund for health insurance.

Individual entrepreneur insurance premiums for 2017: 27,990 R + 1% of income over 300,000 rubles

The total amount of contributions depends on the income of the entrepreneur. Please note, not from profit, but from income:

• on OSNO - all income subject to personal income tax;
• on the simplified tax system - income from the sale of goods or services and non-operating income (for example, material benefits). Expenses are not taken into account, even if you are on the simplified tax system “income minus expenses”;
• for UTII - imputed income, calculated on line 100 of the UTII report for each quarter;
• on a Patent - the potential income established in the region for your type of activity. The amount of potential income must be adjusted for the period for which you purchased the patent.

When combining several taxation systems, income must be added up.

December 31, 2017- last day to pay the fixed part of 27,990 rubles.
April 2, 2018— last day to pay 1% of income over 300,000 rubles.

All LLCs must maintain accounting records and submit accounting reports

You have to take into account information about the organization’s activities and its financial situation. Everything is important for accounting business transactions: selling goods, purchasing materials from suppliers, providing services to customers, paying salaries to employees. Each operation must be confirmed by a document: an agreement, a deed, an invoice, a payment order or another.

At the end of the year, all data is summarized into one report, which is called “accounting statements”. This report is primarily needed by the tax authorities and Rosstat; it should be submitted every year by March 31.

Taxes and reports on the simplified tax system, UTII and patent

Other taxes and reports depend on the chosen taxation system. Beginning entrepreneurs most often choose the special modes of the simplified tax system, UTII and patent, so we will talk about reports for these systems.

Taxes and report on simplified tax system

If you decide to work under the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for individual entrepreneurs, April 30. A report on the simplified tax system is the main document that will help you check whether you paid taxes correctly, whether you hid part of your income from the state and other important things. Even if you did not earn anything last year, you will still have to send a so-called “zero” declaration.

Despite the fact that the report is submitted once a year, the tax must be paid quarterly:

• for the quarter until April 25;
• half a year before July 25;
• 9 months before October 25th.

Taxes and UTII report

The UTII report contains information about activities and indicators that affect the amount of tax. If you applied for UTII, you need to report to the tax office every quarter by the 20th of the next month:

• I quarter - until April 20;
• II quarter - until July 20;
• III quarter - until October 20;
• IV quarter - until January 20.

The tax must also be paid every quarter, but deadline installed on the 25th.

Taxes on a patent

The patent is only suitable for individual entrepreneurs who have less than 15 employees and whose income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office regarding activities on the patent. If you have applied for a patent, then you just need to pay the patent amount on time.

Patent payment terms

A patent for a period of up to 6 months must be paid no later than the expiration of the patent.
A patent for a period of 6 months to a year is paid in two parts:

1. 1/3 of the amount no later than 90 days after the start of the patent.
2. The remaining part, 2/3 of the amount, is not late expiration of the patent.

Reports for individual entrepreneurs with employees and all LLCs

For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for an LLC, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered an employer by default.

Every month, employees must make contributions to the tax office and the Social Insurance Fund. The total amount of contributions ranges from 30.2% to 38% of wages, but benefits are provided for some types of business. We talked about existing benefits in the article “Who can save on employee contributions”. All information about insurance premiums is included in reports for the tax and Social Insurance Fund.

Tax reports for employees

Since 2017, you will need to submit calculations of insurance premiums for employees to the tax office. It is submitted once a quarter - until the 30th day of the month following the quarter (until April 30, until July 30, until October 30, until January 20).

Reports to the Pension Fund for employees

Every month, the SZV-M report is submitted to the Pension Fund of Russia, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.

A new report on employee experience has appeared. The first time you will need to report before March 2, 2018 - for 2017.

Report to the Social Insurance Fund for employees

Once a quarter you need to report to the Social Insurance Fund about the contributions for employee injuries that you paid there. The report in Form 4-FS on paper is submitted by the 20th of the month following the quarter, and via the Internet - by the 25th.

Personal income tax report for employees

As an employer, you are required to withhold 13% tax from your employee’s salary. This is personal income tax individuals. It must be transferred to the tax office no later than the next day after salary payment. Then reflect all information about employee income and personal income tax withheld and paid in the reports.

Every quarter the tax office expects the 6-NDFL report. It contains the amount of income that all employees received, tax deductions and the total amount of personal income tax.

Deadlines are set:

• for the first quarter - until April 30;
• for the second quarter - until July 31;
• for the third quarter - until October 31;
• a year - until April 1.

In addition, at the end of the year, before April 1, send 2-NDFL certificates for each employee. They contain the monthly income of each employee, tax deductions and personal income tax amounts.

Report on the average number of employees

This is the smallest report that contains a single indicator - how many people worked for you on average last year. This must be reported to the tax office annually by January 20th.

For an LLC, the first report must be submitted earlier - before the 20th of the next month after registration, and then only at the end of the year until January 20.

Additionally: report to Rosstat

Sometimes Rosstat conducts studies of individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, it will be sent to your address official letter with the form and instructions for filling it out. But the likelihood of this is not very high - the letter will be sent to you only if you are included in the observation sample.

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