When to submit a tax return SP reporting to the tax office. What documents are prepared for the financial statements of IP

Starting their own business, entrepreneurs do not always pay due attention to the issue of accounting. Someone heard that an individual entrepreneur is not required by law, others consider this issue to be secondary, and still others that there is nothing complicated here, and you can deal with the account yourself.

In fact, setting up IP accounting from scratch is necessary already at the stage of business planning. Why?

There are several reasons for this:

1. A competent choice of taxation system will allow you to choose the minimum possible tax burden. To prevent you from unknowingly falling under the definition of illegal tax schemes, the practical tax planning of your business should be carried out by specialists, not dubious advisers.
2. The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the selected mode.
3. Violation of the deadlines for reporting, accounting procedures, payment of tax and non-tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, problems with counterparties.
4. Very little time is allotted for choosing a tax regime after registering an IP. So, for the transition to the simplified tax system, it is only 30 days after receiving the certificate. If you do not choose the taxation system right away, you will work on the OSNO. In most cases, for a novice entrepreneur, this is the most unprofitable and difficult option.

Do you need an accountant for a sole proprietorship? Accounting support of IP is definitely necessary. The only question is who will carry it out - a full-time accountant, a third-party accounting services provider or an individual entrepreneur himself?

Business accounting for 2020

Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood in such a way that the individual entrepreneur does not report to the state at all. In addition to accounting itself, there is another - tax accounting.

Tax accounting is the collection and compilation of information necessary to calculate the tax base and tax payments. It is conducted by all taxpayers, including individual entrepreneurs. To understand tax reporting and tax accounting procedures, one must have professional knowledge or independently study these issues. And besides, there is special reporting on employees, cash and bank documents, primary documentation, etc.

Often, entrepreneurs do not see much difference between the types of accounting, so all their accounting is called accounting. Although in the normative sense this is not true, in practice this is a familiar expression, so we will also use it.

So what is the right way to do bookkeeping? The answer is professional. An accountant for an individual entrepreneur can be a full-time employee or a specialist. If the number of business transactions for an individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be unjustified expenses. If you are ready to do your own accounting, then we will tell you how to do it.

How can a sole proprietorship do the bookkeeping? Is it possible? You can find the answer in the step by step guide below.

How individual entrepreneurs do bookkeeping on their own: step-by-step instructions for 2020

So, to the question: “Is an individual entrepreneur obliged to keep accounting records in 2020?” we got a negative answer. But although individual entrepreneurs do not maintain accounting records and do not submit financial statements, we have already said above that it is necessary for entrepreneurs to maintain business-related document management. How to get started with business accounting? Read our step by step guide.

Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this information when calculating the tax burden.

Step 2 Select a tax regime. You can find out in detail on what modes or systems of taxation an individual entrepreneur works in Russia, in the article: "". Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, ESHN, PSN, NPD). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget in different modes can vary significantly. If you do not know how to calculate the tax burden, we recommend that you get a free tax consultation.

Step 4 Decide if you will hire workers. How can an individual entrepreneur keep accounting for an employee? The reporting of employers can be called quite complex, and its composition does not depend on the chosen tax regime and the number of employees. In 2020, several types of reports are submitted for employees: to the Pension Fund of the Russian Federation, to the Social Insurance Fund and to the tax office. For example, before January 20, all IP employers must pass. In addition, employers must maintain and store personnel records.

Step 5 Study the tax calendar of your regime. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.

Step 6 Decide on the type of accounting service. In simple modes, such as STS Income, UTII, PSN, you can keep your IP accounting on your own. Your main assistant in this case will be specialized online services, such as 1C Entrepreneur. But on OSNO and STS Income minus expenses, as well as with a large number of business transactions, it is more reasonable to outsource IP accounting.

Step 7 Maintain and save all business-related documents: contracts with counterparties, documents confirming expenses, bank statements, personnel documents, cash register statements, primary documents, incoming information, etc. The tax inspectorate can check documents on the activities of individual entrepreneurs even within three years after deregistration.

Accounting and tax accounting of individual entrepreneurs on OSNO

You can read about the cases in which it makes sense to choose a general taxation system in. Accounting for an individual entrepreneur who works on OSNO will be the most difficult. If we talk about reporting forms, then this is a 3-NDFL declaration for the year and quarterly VAT.

The most difficult thing will be the administration of value added tax -. Keeping an individual entrepreneur accounting on OSNO is especially difficult to obtain tax deductions for this tax or reimbursement of input VAT.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Bookkeeping of individual entrepreneurs on the simplified tax system

Accounting for individual entrepreneurs on the simplified tax system is much simpler, because. You only need to file one tax return per year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2020 without employees is April 30, and within the same period the annual tax must be paid minus advance payments.

You can keep accounting for individual entrepreneurs under the simplified tax system Income of 6% on your own. In this mode, only income received is taken into account, the tax rate in the general case is 6%. At the end of each quarter, you must pay an advance payment, which will be taken into account when calculating the single tax at the end of the year.

How to keep accounting for individual entrepreneurs under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax inspectorate to accept the costs declared to reduce the tax base, all documents must be correctly executed. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that the costs must be economically justified and fall into a special list specified in Article 346.16 of the Tax Code of the Russian Federation.

IP reporting deadlines in 2020: accountant calendar and table

The accountant's calendar for individual entrepreneurs for 2020 includes the deadlines for submitting tax returns and reporting on employees. Regardless of the tax regime, all employers submit reports to the funds:

• deadline for submitting reports to the FIU (form SZVM) - every month, no later than the 15th day of the month following the reporting one;
• deadline for reporting to the FSS (form 4-FSS) - quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th day, respectively.

In addition, there are reports for employees, which are submitted to the tax office: a single calculation of contributions; 2-personal income tax; 6-personal income tax. See the full employer reporting calendar for all modes.

We have compiled the deadlines for filing tax returns and paying taxes for individual entrepreneurs in 2020 for different modes in a table.

*If UAT payers have not received VAT exemption, they must also report on this tax.

PSN payers do not submit a tax return, and the deadline for paying the cost of a patent depends on.

We hope that our step-by-step instructions on how to manage IP accounting on your own in 2020 answered all your questions.

Reporting of individual entrepreneurs without employees

1. Under the normal taxation system

1. tax return for VAT(Form KND-1151001) - once a quarter, due date is the 25th day of the month following the tax period. The tax period is a quarter. The tax is paid in parts, 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-personal income tax(declarations of expected income) - is submitted after the appearance of income from entrepreneurial activity within five days after the expiration of a month from the date of the appearance of such income. The declaration is submitted in order for the tax office to calculate the advance payments for personal income tax paid during the year.

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

If the entrepreneur in the current year has a significant increase or decrease in income (by more than 50%), then he is obliged to submit a corrective declaration for the recalculation of advance payments.

3. Tax return 3-personal income tax- due date 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 pay 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 the simplified taxation system

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

Note! The declaration is submitted once a year!

Advance tax payments for the 1st quarter, 1st half 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 the same way as the annual tax - on the amount of income received and expenses incurred (with the simplified tax system of 15%), and not on the estimated income, as in the OSN.

2.

3. Reporting under a single tax on imputed income

1. UTII tax return (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 (commissions, agency, etc.) with taxpayers applying OSNO and issuing / receiving VAT invoices under agreements with them are required to submit VAT invoices no later than the 20th day of the month following the reporting quarter IFTS electronically registers of issued/received invoices.

4. Reporting under the patent taxation system

Individual entrepreneurs working under intermediary agreements (commissions, agency, etc.) with taxpayers applying OSNO and issuing / receiving VAT invoices under agreements with them are required to submit VAT invoices no later than the 20th day of the month following the reporting quarter IFTS in electronic form logs of issued/received invoices.

Reporting of individual entrepreneurs who are employers

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

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

1. Information on the average number of employees- submitted to the IFTS at the place of registration of the individual entrepreneur no later than January 20.

2. monthly form SZV-M. It is submitted to the Pension Fund no later than the 15th day of the month following the reporting one.

3. Payroll to the Social Insurance Fund 4-FSS(on contributions from accidents and occupational diseases). It is submitted to the FSS branch in which the entrepreneur is registered as an employer. The submission deadline is no later than the 20th day of the month following the reporting period (if the statements are submitted on paper) or no later than the 25th day of the month following the reporting period (if the statements are submitted on electronic media). Reporting periods - quarter, half year, 9 months and year

4. Calculation of insurance premiums in the PF, MHIF and FSS (in terms of contributions for temporary disability and maternity) in the form of KND-1151111 - submitted to the territorial tax office no later than the 30th day of the month following the reporting (calculation) period.

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

5. Personalized reporting to the Pension Fund. Forms SZV-STAGE and EFA-1. It is submitted to the territorial branch of the Pension Fund before March 1 of the year following the reporting period.

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

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

Reporting is a headache for all businessmen. Everyone who has ever cooked in this kitchen knows how difficult it is to keep track of the deadlines for the delivery of all important papers, and after all, fines and rather big ones are charged for late delivery. True, entrepreneurs in this regard were a little more fortunate than legal entities, since the reporting of individual entrepreneurs is not so voluminous. And on some taxation regimes and with a successful combination of circumstances, you can not keep accounts at all. Consider how to report to the tax.

What reporting does the IP

You should start with the classification of accounting papers. All tax reporting for individual entrepreneurs can be divided into 6 categories, each of which is best considered separately:

• on mandatory taxes, different for different taxation regimes;
• for hired personnel;
• on cash transactions;
• for additional taxes, the need to pay which depends on the specifics of the business;
• statistical;
• zero.

Reporting in different modes

Everything is simple here: what tax an individual entrepreneur pays - he submits such reports. If it combines two regimes, it submits 2 declarations.

General mode

OSNO is called the default mode because it is assigned to those persons who did not apply for a different system during registration with the USRIP. And in automatic mode and without notification. Not many people prefer to stay on OSNO, since this is also the most difficult mode, which cannot be done without the help of a competent accountant.

Individual entrepreneurs on OSNO pay all types of mandatory taxes. This is personal income tax, and VAT, and property tax. And the reporting of an individual entrepreneur who has chosen OSNO for 2020 consists of 3 positions:

Simplified mode

Anyone who chose to work on the simplified tax system can take a deep breath, since they tried to simplify this regime to the glory. It involves the submission of only one report - the declaration of KND 1152017. The deadline for submission is also pleasing - until April 30 of each year. Why is everything so simple?

An individual entrepreneur on a simplified system must pay only one tax and only once a year, and quarterly makes advance payments calculated independently. Tax officials do not check the correctness of advance calculations, relying on the conscientiousness of entrepreneurs. And why should the latter be chemical if, after filing the declaration, all the errors “emerge” and the difference between the amount payable and the amount actually paid will have to be reduced to zero.

The Federal Tax Service does not exempt individual entrepreneurs on a simplified system from maintaining KUDIR - a book of accounting for income and expenses. It is needed to account for the funds received and spent on doing business and for the correct calculation of the tax base, and subsequently the tax itself.

Single agricultural tax

Only those businessmen whose activities are based on the production of agricultural products can switch to the ESHN. Moreover, 70% of all income should be brought by this area. But 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 exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.

A single tax on imputed income

On UTII, businessmen pay tax not on actual income, but on some ideal one. The state establishes it, and the regional authorities introduce special coefficients to reduce the amount of deductions. They can be found on the FTS website.

All IP reporting on UTII is reduced to one tax return KND 1152016, which must be submitted quarterly by the 20th day of the month following the reporting period.

Since imputed indicators rarely change, and real income is not taken into account, it is enough to calculate the UTII tax once and stamp the same declarations. But, of course, only until one of the values ​​is changed, or until the physical indicator changes (room area, number of vehicles).

Far from all types of activities can be taxed on UTII, therefore entrepreneurs often combine this regime with others, which means that reporting is carried out under two regimes at the same time. Everything would be fine, but the imputation is not available in all regions of the Russian Federation, for example, in Moscow it is not.

Accounting reports of individual entrepreneurs, including KUDIR, are not needed in the imputed mode, but they can be kept to simplify accounting.

Patent

PSN is the simplest taxation system, designed only for entrepreneurs. Organizations cannot buy a patent, the cost of which replaces all types of taxes at once and exempts them from reporting.

Since the list of activities for the SPE is limited, and it cannot hire more than 10 people, many businessmen combine the patent with other regimes. In this case, appropriate reports must also be submitted.

Reporting for IP employees

Individual entrepreneurs without employees should not provide this type of reporting, and they are lucky, since the people who hired the workers hand over an unmeasured number of papers:

Calculation of insurance premiums - new report. It was introduced in 2017 and replaced such forms as RSV-1, RSV-2 and RV-3. The changes are related to the transfer of insurance premiums under the jurisdiction of the Federal Tax Service, the pension fund (PFR) and the health insurance fund (CHI) no longer accept insurance payments and do not control their payment.

And one more nuance: the owners of firms with more than 25 employees must send a report to the Federal Tax Service electronic, the rest - in paper.

Zero reporting IP 2020

Zero reports can only be submitted by individual entrepreneurs on a simplified and general regime, since a patent does not imply the submission of reports at all, and on UTII, fictitious income is taken for the tax base, and not real, and there cannot be zero indicators on it.

Zero IP reports are submitted in the absence of money transfers both in the bank account and at the cash desk. Instead of VAT and personal income tax, you can fill out a single simplified declaration. The deadline for submitting a simplified report is up to the 20th day of the month after the reporting quarter. This is a quarterly report, but it consists of only 2 sheets and can be filled out for several taxes at once.

On the simplified system, they also submit zero reporting, although in this case they fill out the same KND1152017 form, but in a slightly different way:

• IP on the simplified tax system 6% enter information only on the title page, p. 1.1 and p. 2.1.1;
• IP on the simplified tax system 15% enter information on the title page, p. 1.2 and p. 2.2.

Subordinate services rarely require any documents to confirm zero activity, but they may well contact the bank and request an extract from the entrepreneur's account. If the fraud is revealed, the violator will pay a fine.

Reporting on KKM

Individual entrepreneurs carrying out cash transactions using cash registers must necessarily comply with cash discipline (keeping cash records, observing the cash limit at the cash desk).

However, legislators have reduced the number of cash reports for small businesses; in 2020, individual entrepreneurs are not required to keep cash on an equal footing with legal entities and draw up cash documents (cash book, PKO, RKO). The restriction in the form of a limit on the availability of funds in cash was also removed from them. The only thing that is still assigned to businessmen is the registration of accounting payrolls to confirm the issuance of wages.

IP reporting to Rosstat

There is also statistical reporting. Annually, Rosstat conducts research on the basis of information received from the heads of firms. Not all persons should report to this body, but only those chosen by Rosstat. He will send them a notification with the necessary forms to fill out.

An individual entrepreneur who is interested in Rosstat is obliged to submit reports within the period indicated in the notification - month, quarter, year. For ignoring the requirement, you can get a fine, the amount of which is specified in article 13.19 of the code and varies from 10 to 40 thousand rubles.

The remaining entrepreneurs must report to the authority every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with forms to fill out.

The list of mandatory forms of statistical reports of IP in 2020 includes:

According to Federal Law No. 402, entrepreneurs must provide Rosstat with a balance sheet and papers on financial results. You can clarify the list in the subordinate regional body.

Additional reporting

Depending on the direction of the business and the specifics of doing business, an entrepreneur can use excise taxes, bioresources, water resources, minerals, and transport. All this is taxed, and some of them must be accounted for.

Tax reporting upon closure of IP

Sooner or later everything closes. Some due to business expansion and the need to form an organization, others due to lack of profit. Be that as it may, one of the mandatory points of the liquidation procedure is the submission of IP reports. With its preparation and should begin.

Each mode has its own rules for the delivery of the last papers:

• IE submits reports to UTII before filing documents on closing;
• on the simplified tax system - before the 25th day of the month following the liquidation;
• 3-NDFL - within five days from the date of liquidation;
• VAT declaration - until April 22 for the 1st quarter of the year.

All IP reports are subject to storage within the period established by legislators. For the loss and damage of papers, you will have to pay fines, the amount of which exceeds the cost of restoration.

All reporting of individual entrepreneurs can be divided into four categories:

Reporting depending on the taxation system

tax returns

In accordance with the chosen taxation system, individual entrepreneurs must submit tax returns to the IFTS:

note that when combining tax regimes, it is necessary apart for each system of taxation to keep records, submit reports and pay taxes.

Free tax advice

Book of accounting for income and expenses (KUDIR)

The book of accounting for income received and expenses incurred (KUDIR) is required to be kept by all individual entrepreneurs using the simplified tax system, OSN, PSN and ESHN. Since 2013, the mandatory certification of KUDIR in the Federal Tax Service has been canceled. However, a stitched and numbered book should be in any case (the penalty for its absence for an individual entrepreneur is 200 rubles).

Individual entrepreneurs on UTII KUDIR conduct no need, but at the same time they need to take into account their physical indicators (number of square meters, employees, etc.).

In what form to do this - the law does not regulate, therefore, all the so-called "Books of UTII", which are strongly recommended by the employees of the Federal Tax Service, are illegal. Especially if they contain sections such as "Income", "Expenses", etc.

In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is only necessary to keep records of physical indicators in it, all other information on income and expenses does not need to be entered there.

Reporting for employees

All reporting for employees can be divided into three categories:

• Reporting to the Federal Tax Service (Tax Service).
• Reporting to the Pension Fund (Pension Fund).
• Reporting to the FSS (Social Insurance Fund).

Reporting on cash transactions

Business entities that carry out operations related to the receipt, issuance and storage cash(cash transactions), are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).

The need to maintain cash discipline does not depend on the chosen taxation system or the availability of a cash register.

However, since June 2014 simplified procedure for maintaining cash discipline, which most affected individual entrepreneurs.

Individual entrepreneurs are no longer required to keep a cash register on a par with organizations and draw up cash documents (PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming the payment of wages (settlement and payroll and payroll).

Also, according to the simplified procedure, individual entrepreneurs and small businesses (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year) are no longer required to set a cash balance limit on the cash register.

Additional tax reporting

Some individual entrepreneurs carry out activities that involve the payment of additional taxes and reporting.

Table of additional taxes and reporting

The individual entrepreneur's reporting for the quarter must be submitted to the tax authority on time. What exactly is required to be handed over to an entrepreneur is determined by the applicable taxation regime and is enshrined by the state at the legislative level.

Work on the general system of taxation

After the implementation of registration activities, individual entrepreneurs immediately deal with reporting, which requires competent management, knowledge of current legislation, deadlines and other rules for its submission. Not all reports are submitted for the whole year, some documents require quarterly submission. Businessmen should not forget that the period during which it is allowed to submit tax documentation does not coincide with the established periods for paying tax amounts.

What reporting does the IP submit quarterly? If an individual business entity applies the general taxation system in its activities, then it must submit a value added tax declaration to the tax authority. Submission of the document is made 1 time in 3 months. The submission time is limited to the 25th day of the month following the end of the reporting period. Based on the peculiarities of maintaining documentation by entrepreneurs and for the convenience of processing it by employees of federal tax inspectorates, declarations are submitted in electronic form.

Payment of tax amounts according to the established budget classification codes is carried out in installments. The total amount for the past taxation period is divided into 3 shares, contributions are made before the 25th day for 3 months that follow the required period. Based on this, payments for the first 3 months (quarter) can be made by a businessman in equal shares in April, May and June from the beginning of the month within 25 days. Taxes for other quarters of the year are paid in the same way.

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Work on UTII

Quarterly reporting of individual entrepreneurs will not do without declarations on a single tax on imputed income. Documentation is mandatory for entrepreneurs who pay taxes based on the amount of income provided by the state (it is set annually), regardless of the income amounts received by businessmen in fact.

A report on a single tax on imputed income is submitted quarterly by the 20th day of the month that follows the expired quarter (the tax period is 3 months). If an entrepreneur does not use the tax regime in question, then he must submit reports under the simplified system or under the general tax collection regime. Individual business entities that, as part of the registration activities, noted that they plan to conduct a business subject to only a single tax, are not required to submit forms for other regimes.

For a novice subject who has not yet delved into all the intricacies of interaction with government agencies, it is better to clarify the procedure for maintaining and submitting reporting papers to the tax service at his place of residence. Such actions will help to avoid fines and other penalties for late submission of the declaration or filling out the wrong documents.

When working on a single tax on imputed income, an individual entrepreneur should pay attention to the fact that UTII declarations for each quarter must be submitted within a shorter time compared to paying the tax.

It is allowed to deposit tax funds until the 25th day (of the month that is the beginning of the next quarter).

At the request of the entrepreneur, during the execution of registration documents, before the start of operation, you can write an application in order to immediately work on a simplified system. The use of such a regime allows not only to be exempt from various contributions, but also to submit declarations not every quarter, but only once during the reporting year. It is allowed to switch to a simplified system during the functioning of an individual entrepreneur, for this you need to draw up an application and submit it to the tax office.

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Reporting under the simplified tax system

For an individual entrepreneur who uses a simplified regime, it is easiest to submit reporting documents. The system does not require payments on personal income taxes, value added taxes and contributions related to property objects. If a businessman does not hire staff, he needs to draw up accounting and tax reports in a minimum amount.

The declaration itself under the simplified regime is submitted only after the expiration of the tax year. However, it is required to enter information into the book of income and expenses not even quarterly, but monthly. Entrepreneurs using the simplified regime have the right to employ no more than 100 employees for business operations. At the same time, there is a need to maintain additional reports, pay tax payments and social insurance contributions.

After 3 months, the business entity must submit a report to the non-budgetary body for social insurance. If a businessman submits documentation to the fund in paper form, then the deadline for submission is limited to the 20th day of the second month following the quarter ended. When the IP submits a quarterly report to the specified institution in electronic form, the allowable period is extended by another 5 days, that is, it is limited to the 25th day of the same month.

Reporting is sent to the State Pension Fund every 3 months. When submitting paper reports, the deadlines are limited to the 15th day of the second month following the completed quarter. An electronic copy of the documents in question is allowed to be submitted before the 20th day, the deadline is the second month after the reporting quarterly period.

It is allowed to hand over the necessary forms of reports to the tax service and other government agencies by the individual entrepreneur or using alternative filing options. Among them are:

• delivery order to a trusted or authorized person, for which it is necessary to draw up a trust document certified by a notary;
• reporting is sent by registered mail;
• sending documents in electronic form via the Internet.

It does not matter which submission method the business entity chooses. The main thing is that the deadlines for submitting quarterly documents are not violated.

The list of required reporting documents that must be compiled and submitted to the relevant authorities by business entities varies. This is due to tax regimes, business practices and the involvement of employees. There will be no problems with filling out and submitting reports if you follow the procedure provided for at the legislative level.