Management of accounting of LLC on USN: We hand over reporting. Simplified tax system - reports

All enterprises must be transferred to budgets of various levels. tax plates. In the Russian Federation there are several types of taxation regimes. A simplified taxation system () is designed to reduce the burden on the organization and individual entrepreneurs (IP). With this mode, the minimum amount of documents is surrendered, but it does not exempt from the need to report to the state. Reports to the control body must be submitted in a timely manner.

Drawing up accounting reporting with USN

With such a system maintenance accounting less burdensome than using general mode.

Simplifiers today uses one object of taxation:

• income;
• the income from which expenses were deducted.

It is chosen depending on the specifics of a certain type of activity. In each case there are their own nuances, they should also pay attention to them.

Reporting is an important procedure, it consists in providing the controlling authorities of documents of a certain sample. In violation of the norms and requirements for an enterprise or IP, a fine is imposed. To prevent such problems, you should carefully read the current legislation.

Commercial enterprises must lead primary documentationnecessarily keeping accounting for fixed assets intangible assets. Accounting allows you to determine whether the use of this taxation system is possible for a specific subject.

Revenues taken into account in USN:

• revenue for the sale of products, sales of goods, provision of services, sale of property;
• customers, rental income, etc.

These revenues are taken into account by the cash method. The date of revenues is considered the day of the receipt of funds to a bank account or in cash.

Taxation is not subject to:

• contributions made to the authorized capital of the enterprise;
• pledge;
• borrowed funds organizations, etc.

If the enterprise uses the "income minus costs" system, then tax rate is 15%.

To expenses include:

• finance spent on labor payment;
• depreciation of fixed assets;
• social needs, etc.

With USN, accounting reporting should be reliable, the data on the activities of the branches are reflected in it. Documentation is provided according to approved forms.

The amount of tax with the USN and reflection of it in the reporting

A specially hired specialist decorated in the enterprise can be engaged in accounting. It is allowed to contact a specialized firm for execution. this type work. Reporting is carried out in a paper electronic version. IP does not lead accounting, which is indicated in the legislation. They are necessarily accurately fill in the book of income and expenses (Kudir).


The tax is reflected in the balance sheet:

• account 68 is used to receive general Information on taxes and fees that the organization pays;
• account 51 is intended to summarize data on availability and motion financial means on the settlement accounts of the enterprise open in credit institutions;
• account 99 "Profits and Losses" is required to receive financial results The work of the enterprise in the reporting year.

Accountant use such wiring to accrual a single tax:

• Credit 51 - Debit 68 (taxes and fees paid to the budget);
• Credit 68 - Debit 99 (income tax that is paid to the budget).

If the company is implementing economic operationThis should be reflected in the wiring. The account 68 is credited to the amounts that the organization must pay to the budget. The debit reflects the amounts listed in the budget and value added tax. Accounting is conducted with the use of subaccounts.

Application electronic systems For maintenance of the USN, it will make error-free form at the output. Such software products Have a handy interface, standard functions. When used, they are adapted for individual accounting features.

Calculation of the tax in the program 1C:

• IN in electronic format Cucud is formed.
• A declaration is filling in a special tab. The program automatically. This takes into account the chosen organization of the taxation scheme.
• Calculation of the tax is carried out by the user independently.

Modern software products require specifying taxation schemes. The rate of the rate depends on the value set in the region. Lowering rates are used for some taxpayers belonging to a specific category. In accordance with the new changes, the subjects of the Russian Federation have the right to establish a zero tax rate. It is used for the first time registering PI, providing household services to the population.

By the end tax period Business entities with the object "Revenues minus costs" calculate the amount minimum income. It is equal to annual income multiplied by 1% excluding expenses. This tax rate is used if this amount is obtained more tax calculated by the general rules. In this case in tax service It is necessary to include a statement of enrollment of advances to the tax.

Penalties accrued by tax service inspectors should be reflected in the wiring. They are not counted for expenses that can reduce profits, so they are absent in the kudir. The accrual of the fine takes place accounting certificateand payment is conducted on a payment order.

Annual reporting on USN is rented on paper or electronically. Documents B. paper You can personally take into the tax service. If not the head of the enterprise is lucky, then a power of attorney is given to this person. You can also send mail reporting. This should be a registered letter with an attachment description.

If an enterprise or IP exposes its buyer an invoice with VAT, they should not include VAT in revenues. After payment of the tax, this amount is not reflected in the costs. In 2016, income limit was changed according to USN. Apply such a taxation system now have the right to enterprise and IP, which is not more than 79.74 million rubles.

To bookmarks

Until the end of the deadline for reporting on USN, exactly one week remained. In this article, we will tell me how IP is to pass out the statements on USN, which is in it, as well as how to form a declaration on the USN online.

What reporting is the IP on the USN

All entrepreneurs on the USN, regardless of whether their income or not, is given a declaration on USN at the end of the year. It usually needs to be done until April 30, but this year the deadline was postponed due to weekends. Therefore, the declaration on USN for 2017 must be submitted until May 3 inclusive.

Entrepreneurs on USN are also obliged to lead during the year of income and expenses accounting book (Kudir). You do not need to serve Cudir in the tax, but it should be stored for 4 years in case tax audit. The book can be filled in electronic form, but at the end of the year it must be printed, numbered and flashing.

In addition to tax reporting, there are reporting in statistics. Solid statistical observation is carried out once every 5 years, when reporting should pass all entrepreneurs. Last time Complete observation was carried out in 2015. In addition, IP can get into selective observation. Check if you need to take reporting in statistics, you can on the Rosstat website.

If IP did not have income

Then he needs to give a "zero" declaration on USN.

If the IP tax holidays

Then he still needs to submit a declaration on USN, since tax holidays Do not exempt from reporting. In this case, the declaration indicates the tax rate of 0%.

If the IP patent

If IP is only a patent, without USN, you do not need to hand over the declaration. If it combines Patent and USN, he also needs to file a declaration on the USN (ordinary or "zero").

How to fill in a declaration on USN

Declaration on USN consists of title leaf and two sections. Fill the declaration better from the end. Section 2.1.1 indicate income, tax and paid insurance contributions The incremental result (that is, from the beginning of the year and for the 1st quarter - until March 31, in half of the year - until June 30, for 9 months - until September 30, for the year - until December 31). Then, on the basis of this data in Section 1.1, advance payments (tax) are calculated on the USN to pay or decrease.

The declaration indicates not actually paid advance payments (tax) on the USN, and the amounts you had to pay. For example, if you had income in the 1st quarter, but you did not pay an advance payment, it still needs to be specified in the declaration. If you paid the advance payment less or more, it is indicated in the declaration calculated Advance payment, which is calculated by a special formula.

Declaration is served by B. tax inspection at the place of residence IP. The declaration can be submitted personally or on notarial power of attorney, as well as send by mail with a letter with declared value and the description of the investment.

Declaration and Calculation of the tax on the USN Online

To form a declaration, specify your INN (or FULL NAME) and the address of the residence. The remaining data is filled automatically. Next, specify your income paid insurance premiums and advance payments on the USN for each quarter.

The service will calculate the tax on the USN and will generate a declaration in PDF format (for submitting to the tax) and in XML format (for sending electronically). The XML file can be recorded on the USB flash drive and serve together with the usual declaration.

A declaration in PDF format is formed with a two-dimensional barcode that receive tax authorities.

What reporting does not pass by IP on the USN

IP on USN do not lead accounting And do not pass accounting reports.

They also do not need to take reporting on insurance premiums, if they have no workers. If there is, the IP will have to pass the calculation of insurance premiums, the calculation of 4-FSS, the forms of the SZV-M and SZV-experience, as well as report on NDFL (forms 6-NDFL and 2-NDFL). In this case, it is better to hire an accountant.

By general rule IP on USN do not pay VAT. But if the entrepreneur accidentally set an invoice with VAT, he will have to pay the tax and submit a declaration on VAT.

IP on the USN does not need to submit a property tax declaration on a vehicle or land taxEven if they pay them.

What will happen if you do not file a declaration on USN

If you are late with the submission of a declaration for 10 working days, the tax can block your calculated account.

For the hope of a declaration on USN, a penalty of 5% of the amount of unpaid tax for each month of delay, but not more than 30% is provided. The minimum fine is 1000 rubles., For example, if you have a "zero" declaration or you have not passed the declaration, but paid the tax.

What will happen if you do not pay advance payments

For non-payment of advance payments and tax Usn tax Calculate the penalty of about 10% per annum. You can calculate penalties using the calculator by reference.

What will happen if you don't pay tax

In addition to penalty, the tax can impose a fine of 20 to 40% of the unpaid amount.

About how to pay taxes and IP contributions, we are already. Since 2018, the size of insurance premiums has changed, and the fixed part is 32,385 rubles. (in PFR - 26,545 rubles, in FFOMs - 5840 rubles.). Also changed the period of payment of additional 1% in the FIU - until July 1. Everything else remains the same.

If you have any questions, write in the comments.

Known enough easy taking into account and reporting. If the entrepreneur has no workers, then its income and expenses he leads to Kudir, and once a year declarations on USN. The accounting statements of the IP does not lead, it is the responsibility of only organizations.

But if employees are, the IP on USN is obliged to pass the same statement for employees as other employers, and it is impossible to call it simple. What should you pay, lead and hand over IP with employees in 2019?

Given that the full accounting of entrepreneurs is not needed, we will only mean tax accounting and reporting on employees. IP reporting on USN with employees in 2019 includes reports in the IFTS and the Funds - Pension and Companies. In addition, employers pay monthly insurance premiums for their employees, in the amount of 30% of the amount paid. We will tell you in this article about what statements gives the IP on USN with employees in 2019.

IP on USN with hired employees: 2019 reports

What reporting will IP with UPN? If we talk about the tax reporting of the IP on a simplified, then this is only one declaration for the year. Rent a simplified declaration of IP are obliged no later than April 30 of the current year for the previous one.

Organizations for the transfer of the declaration on USN are given less time, for them the deadline - March 31. According to the results of each quarter, the payers of the simplified tax must calculate and pay advance payment For income received. Quarterly reporting on USN has not been established.

The form of the Declaration on HSN is often changing, and the submission of IP reporting on an outdated form is equal to its failure. Find the current current form of declaration on the website of the FNS tax.RU or in ours.

IP on USN with employees with hired employees, reports 2-NDFL reports and, where they reflect the information on the amount paid by employees, as well as by restrained and listed income tax. In case of NDFL Employer It is not a taxpayer, but a tax agent.

• Dates of delivery of the 2-NDFL for IP in 2019 - until April 1 for the previous year;
• Dates of delivery of 6-NDFL in 2019 for IP - no later than the end of the next month for the reporting quarter.

In addition, once a year in the IFTS, it is necessary to submit information about.

Accounting IP with employees is much more complicated than the reporting of an entrepreneur working independently. You must be able to charge twice a month and pay the salary, to calculate and transfer insurance premiums monthly, if necessary, calculate the holidays, hospital, decal payments. Plus, it is necessary to take reporting - once a quarter or month. We recommend transferring calculations, accounting, reporting to specialists, because Errors can lead to serious fines. Outsourcing accounting It is often much cheaper than the wages of the staff accountant.

In 2019, employers take into a pension fund monthly reporting for employees. It is called "Information about the insured persons", it provides for the form of the SZV-M. You can find out the nuances of its fill in the article "".

In addition, according to the results of 2019, it will be necessary to pass in the FIU annual reporting According to employees - information of personalized accounting for the year. The term of delivery is no later than March 1 of the following year.

Reporting in Rosstat for IP in 2019

Do I need to pass a report to statistics? Every 5 years, Rosstat conducts a solid observation, within the framework of which the reporting is required for all individual entrepreneurs. The last time this observation was conducted in 2016.

Information about conducting continuous surveillance Rosstat publishes on the official website, in addition, forms statistical reporting For filling, send taxpayers. Between periods of continuous observation reporting in Rosstat is sampled, the request is sent to a specific entrepreneur.

For violation of the obligation to surrender statinity, a fine may be imposed. For IP, this amount is from 10 to 20 thousand rubles. In order not to risk, find out in advance whether you need to pass a report to statistics. You can do this by filling in the field of special form.

The deadlines for reporting in 2019 for IP on the USN

We remind you that the delivery time accounting reporting For IP not installed, because Actually accounting entrepreneurs do not lead. We will reduce the deadlines for reporting for IP with workers at USN in 2019 in the tax calendar:

* IP with employees rent a certificate to the FSS to confirm the main activity, only if they changed the OKVED of the main activity. The annual surrender of the report is not required.

So, we figured out which reports with IP on USN in 2019 with employees. The list is extensive, and this reporting will be in full, even if the employee is only one.

For small and medium businessesUSN has become a convenient tool that regulates the tax burden. In addition, the "Simplified" facilitates interaction with the FTS in terms of reporting: to pass tax Declaration It is only required once a year - according to the result of the tax period. However, there are several important nuances that cannot be forgotten because negligence and inattention can turn into serious fines.

Tax period and deadlines for submission of the declaration

The simplified taxation system reduces the tax reporting of small businesses to the annual declaration. Organizations give it to the IFTS at the location of individual entrepreneurs - at the place of residence. The declaration is compiled according to the results of the tax period, which for USN is the calendar year (Article 346.19 of the Tax Code of the Russian Federation). The deadline for filing the declaration in the IFTS is indicated in paragraph 2 of Art. 346.23 Tax Code RF:

• organizations - until March 31, following the reporting;
• individual entrepreneurs - until April 30, following the reporting;
• organizations and IP, who stopped entrepreneurial activities, until the 25th of the month following the month in which the activity was terminated;
• organizations and IP, which have lost the right to USN, is no later than the 25th day of the month following the quarter in which the right to "simplified" is lost.

Fill out and send an online USN declaration without errors and on time! Giving access for 3 months in the contour. Experience!

Try

Advance payments and final amounts

It is necessary to remember the discrepancy, which arises between the preparation of the declaration of the year and the actual transfer of tax amounts. The reporting periods for USN are the first quarter, half a year and 9 months, so the calculation and payment of simplified tax is carried out according to each quarter. According to Art. 346.21 of the Tax Code of the Russian Federation tax payments must undergo no later than the 25th day of the month following the reporting period.

In 2019, extreme dates of the transfer of tax will be:

• for the first quarter - April 25;
• for half a year - July 25;
• for 9 months - October 25.

Quarterly tax payments are inherently advance payments, the size of which business determines on the basis of its own calculations. Such payments of the IFTS considers overpays on the tax. As far as they were correct, the businessman and tax is tested by the annual declaration. We remind you to the amount of the year should be listed no later than the reporting period.

With regard to weekends and holidays in 2019, payments must pass:

Penal and fines

After submitting the tax return to the IFTS, the final reconciliation of the amounts occurs: those indicated in the declaration, and those that were listed as an advance. If the calculations of the accountant were correct, the amount will fall and the tax will not have any claims to business.

However, if the advance payments were calculated incorrectly or overdue, fines can not be afraid. The organization will have to pay only penalties, the amount of which will become clear after checking reporting by tax authorities. Penalties are waiting for those businessmen who have not passed the annual tax return and have not listed the final payment in the period established by law.

Transition to USN since 2019

The legislative framework allows the organization subject to certain requirements from the beginning of the calendar year to move from the general tax regime to simplified. In a statement to the territorial bodies of the FNS organization indicates residual value OS, income data on October 1, 2018, as well as the desired object of taxation.

Deadline in solving this issue - December 31. In 2018, this day falls on the weekend, it means that an entrepreneur must submit an application for the transition to another taxation system to submit until January 9, 2019 inclusive. For the same dates it is worth navigating both businessmen who plan to change the object "Revenues minus expenses" on "revenues" (and vice versa).

Go to a different tax rate or choose another taxation system as a whole at the end of the year is not very convenient, since the hour "X" often coincides with weekends and holidays. We recommend not to wait for the last day, but to prepare and transfer to the IFTS required documents in advance. However, it concerns any issues of interaction with the tax inspectorate.