When to submit reports and pay taxes SP. How to submit annual returns When to pay tax

For the successful implementation of entrepreneurial activities, it is necessary to know exactly how to submit an IP report.

Every year, every entrepreneur, even one who works under a simplified taxation system and is the only employee of his enterprise, must submit all necessary reports to government services. At the same time, some reports must be submitted quarterly, and there are serious penalties for failure to provide information.

Let's try to figure out what kind of reporting an individual entrepreneur should submit.

Let's make a reservation right away that today there are many organizations that undertake to support the activities of entrepreneurs. That is, for a fee, they will not only tell you how to report to the IP, but also help with the execution of a complete package of documents.

What kind of reporting do IP

Sole Proprietor Tax Reports

Tax reports, of course, depend on the chosen system of taxation. So, for example, entrepreneurs who are on a single tax on imputed income (UTII) or on a simplified taxation system (STS) submit only a general tax return, while an entrepreneur who is on a common taxation system (DOS) must also file a VAT return , a declaration on the income of individuals and report on the excess of income received (if any). This is not counting land and agricultural taxes, as well as information to the Pension and Insurance Funds and statistical data.

Accounting statements of an individual entrepreneur

On the basis of the federal law dated December 6, 2011 No. 402-FZ, absolutely all subjects of economic activity, including individual entrepreneurs, must keep accounting records. At the same time, the same law states that if an entrepreneur keeps records of income and expenses (or only one of these parameters) or reports on other objects of taxation, he has the right not to keep records. Accordingly, the financial statements of an individual entrepreneur, no matter what taxation system an individual entrepreneur is on, may not be surrendered.

IP financial reporting

Despite the fact that we indicated above that an individual entrepreneur does not keep accounting records, he must still record the results of his entrepreneurial activity according to a simplified scheme. According to the National Financial Reporting Standard No. 1, entrepreneurs must keep records of their business activities (business transactions and events) in the income ledger for individual entrepreneurs (can be divided into income ledger and business ledger), as well as in various statements.

income ledger

This document can be maintained both in electronic and paper form (the electronic book is subsequently printed, laced and numbered in the same way as the paper one), while the impossibility of correcting information in electronic form must be ensured. Any corrections in the income accounting book should be explained (and even better not to allow them at all) and certified with the date by the signature of the head of the enterprise (and if the enterprise has a seal, also with a seal). The information in the book must be consistent, complete and accurate; a book is started for a period of one financial year.

Such books are the main reports of individual entrepreneurs.

Vedomosti

The submission of IP reports also implies the maintenance of nine different statements (if necessary), namely:

• for cash accounting;
• inventory accounting;
• accounting for settlements with customers and buyers;
• accounting for settlements with suppliers;
• accounting for wages;
• accounting for biological assets;
• accounting for the movement of intangible assets and fixed assets;
• accounting for depreciation charges on intangible fixed assets;
• summary sheet.

On the basis of books and statements, financial reports of individual entrepreneurs are compiled twice a year and submitted to the tax service.

IP reporting deadlines

The submission of tax returns by an individual entrepreneur depends not only on the taxation system of the entrepreneur, but also on whether he is an employer, as well as on the type of activity of the entrepreneur.

IP quarterly reporting

For sole proprietors without employees

An individual entrepreneur on UTII quarterly (until the 20th day of the next month) submits a tax return and pays a single tax (until the 25th day of the next month).

An entrepreneur on the simplified tax system and OSN quarterly (until the 15th day of the next month) submits information to the Social Insurance Fund (if there is an insurance contract).

Every quarter (until the 20th day of the next month) an entrepreneur submits a VAT return and pays land tax on DOS.

For sole proprietors with employees

Individual entrepreneurs who are employers quarterly submit information to the Social Insurance Fund (until the 15th day of the next month, the calculation for compulsory social insurance in case of temporary disability, in connection with motherhood, as well as for compulsory social insurance against occupational diseases and accidents in production) and to the Pension Fund (before the 15th day of the second month following the reporting one, reports on the payment of contributions and personalized accounting are submitted).

IP annual reporting

For sole proprietors without employees

Entrepreneurs annually submit to the simplified tax system:

• before April 30 tax return;
• before March 31, a declaration on the payment of agricultural tax (if necessary);
• before February 1, a declaration on land tax (if necessary);
• until April 1st statistical data.

p> Entrepreneurs on DOS also additionally submit:

• by April 30, an income tax return and a declaration of estimated income for the next year.

For sole proprietors with employees

Individual entrepreneurs who are employers annually submit to the tax service:

• until January 20, information on the average number of employees
• until April 1, information on the income of employees

It should be noted that all entrepreneurs submit information on the average number of employees, even if they do not have employees.

If the IP reporting deadlines are still not entirely clear, or you doubt their compliance, or are worried that you won’t remember everything at once and you might get confused somewhere and not file reports on time, remember the IP reporting calendar can be found on some sites on the Internet.

Reporting upon liquidation of IP

Closing the IP, the entrepreneur must submit the latest reports to the Pension Fund and the tax service. At the same time, it is better to submit reports to the Pension Fund immediately before the closing of the enterprise or immediately after, without delay, and by all means inform the employees of the fund about the liquidation, otherwise they will continue to accrue contributions.

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

Is it planned to cancel reporting for individual entrepreneurs?

03/01/2018 in the Address to the Federal Assembly, the President of the Russian Federation V.V. expressed the wish that sole proprietors who use digital services (including those involving the use of remote control methods for entrepreneurs) should be exempted from reporting altogether, making the payment of taxes for individual entrepreneurs a simple automatic transaction. And for entrepreneurs using CCP, a significant simplification of tax reporting is necessary. But the solution of the tasks, of course, will take time. And we are not currently talking about the simultaneous cancellation of reporting for entrepreneurs.

What reporting should be submitted by the IP?

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

However, individual entrepreneurs must submit tax and statistical reports. What kind of tax reporting to submit and with what frequency depends on the applicable tax regime.

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

Entrepreneurs on UTII submit declarations on imputation every quarter, and individual entrepreneurs on the simplified tax system submit a simplified declaration only at the end of the year.

When applying the patent taxation system, the declaration is not submitted at all.

If an individual entrepreneur has employees, then he will also have to report on them. You will need to submit the Calculation of insurance premiums, form 4-FSS, forms SZV-M and SZV-STAZH, as well as report on the calculated and withheld personal income tax (

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

Tax regimes for individual entrepreneurs: what is more profitable?

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

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

By default, when registering an IP, the mode is assigned basic, that is, with the payment of VAT, income tax, property tax. These are rather complex taxes, it is worth staying on the general regime only if it is very profitable for you, for example, there are large customers who want to buy only with VAT. For the rest, I recommend switching to or. And you don't have to pay sales tax on a patent. On all other modes, alas, it is necessary.

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

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

In general, an individual entrepreneur can apply several special modes for different types of activities or combine a special mode with the main one.

Each mode has its own difficulties and its own advantages. To help you navigate the possible taxes and reports in each of the tax regimes, I will give a comparative table of taxes paid by individual entrepreneurs.

To enlarge, click on the picture

And a few comments.

The most beneficial mode for individual entrepreneurs is the USN 6% or a patent. A patent is possible not for all types of activities, but according to a closed list (tutoring, personal services, private detective work, some types of trade - see article 346.43 of the Tax Code of the Russian Federation).

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

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

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

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

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

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

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

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

Just do not immediately be afraid of the word "reporting".

• Financial statements- these are familiar to everyone the words "balance sheet" and "profit and loss statement".
• Tax reporting- these are tax declarations (VAT, profits, STS, property, and so on).

Individual entrepreneurs do not make and do not hand over balance sheets, they may not keep accounting records at all, provided that they keep Income (and Expenses) Accounting Books.

Everyone submits tax returns, except for sole proprietorships on a patent. For what kind of tax - depends on the chosen tax regime.

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

In order not to get confused and not miss the deadline for paying tax or filing a declaration, advice from practice:

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

How to submit reports, in the tax queue ?!

An individual entrepreneur can submit reports in three ways:

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

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

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

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

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

How to do business accounting?

Very often, entrepreneurs have a question: is it worth doing bookkeeping on their own or entrusting it to a specially trained person?

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

If you ask the opinion of your friend IP, he will say: what is there to entrust, pay someone money, lead yourself.

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

I will answer like this. Don't take anyone's word for it. Count your every move. Got a question about an accountant? Estimate how much time it takes you to calculate taxes and lay out papers, read laws and search for answers in forums. Calculate how much an hour of your time costs and how much an accountant's job costs. If you have time, but little money - keep records yourself, it's not daunting. If you have money and little time - entrust the accountant.

There are also such tools for accounting and reporting for individual entrepreneurs, such as programs (1C, BukhSoft) and online services (My business, Kontur.Accounting, BukhSoft Online, 1C Online, My finances and others). Online services make it possible to control the timing of tax payments and submission of reports, help to submit reports (subject to the acquisition of an electronic digital signature). It should be understood that the cheaper the service, the more limited it is in terms of the set of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a small price, the presence of the functions you need, and your own sense of responsibility.

According to the law, only the individual entrepreneur is responsible for failure to submit reports or non-payment of taxes.

Not an online service, not your accounting assistant, but you personally. So please be financially literate and always think with your head.

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

Summarize

For individual entrepreneurs, tax regimes are applied: basic (with all taxes), STS (6% of income or 15% of the difference between income and expenses), patent. Less often UTII and ESHN (agricultural). The most advantageous is usually USN 6% or a patent.

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

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

You never know what you can do till you try. Overpower the registration of IP, keeping records of IP, reporting - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, are still little versed in the issue, know only what they themselves have encountered), connect electronic reporting, pay taxes and keep an account to your money.

Good luck with your business!

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

By registering himself as an individual entrepreneur, a businessman undertakes to report to government departments on the process and result of his work. In order to carefully monitor the order and compliance with laws regarding doing business, the government introduced various forms of reporting, including tax reporting for individual entrepreneurs, which are designed to simplify and systematize the interaction between individual entrepreneurs and government bodies.

For the convenience of such relationships, different ways of filing IP reports:

• personal appearance at the local Federal Tax Service;
• mailing;
• via the Internet, for a small fee through the operator.

What reporting does the IP

Reporting, which is customary to submit to IP, should be divided into groups:

1. Submitted under the requirements of the taxation regime,
2. Tradeable for employees (if any),
3. Issued for cash transactions (if there is a cash settlement),
4. Served on additional taxes (for individual entrepreneurs who are obliged to pay them).

Tax reporting for individual entrepreneurs: depending on the taxation regime, reporting deadlines

If an entrepreneur concentrates his efforts on one source of income and, accordingly, chooses only one taxation regime, it is easier to report to him and sometimes it is not advisable to hire an accountant. But it happens that an individual entrepreneur combines several sources of income at once, each of which is taxed according to its own system, then it is difficult to do without an accountant, since you will have to submit reports for each mode individually.

Reporting depending on the tax regime:

In addition to all of the above, almost always (with the USNO, OSNO, PSN, ESHN) the IP is obliged to fill out book of income and expenses (KUDIR). And the point is not even in the punishment (two hundred rubles) of the Federal Tax Service for its absence, but in the fact that it is difficult to control your business, I do not record cash receipts and expenses. According to the rules, the book must be at the enterprise in paper form, stitched and with numbered pages. Previously, it was required to first certify it with the tax service, but this obligation was removed from the individual entrepreneur.

If an entrepreneur reports on UTII, KUDIR does not need to be kept, moreover, the tax requirement to start this book is illegal. Many individual entrepreneurs, in order to avoid conflicts with the Federal Tax Service, still organize the filling out of the “UTII Book”, but do not prescribe data on income and expenses.

IP annual reporting

IP reporting on cash transactions

It would be erroneous to assume that cash transactions are tied to the taxation regime or the presence of a CCP at the enterprise.

Cash transaction- an action related to the receipt, storage and issuance of cash. Individual entrepreneurs, in whose activities cash transactions take place, should be familiar with the rules of cash discipline, including the competent execution of cash documents, control over the cash limit, and so on.

If an individual entrepreneur leads KUDIR, he has access to simplified scheme of conducting cash discipline(it should be mentioned in the organizational accounting policy, issue an appropriate order), in which you do not need to fill out:

• KO-1,
• (it is allowed not to fill in the case when there is only one cashier).

Plus, it is allowed not to provide for a cash limit on the balance of cash. One item remains unchanged and strictly controlled - the issuance of salaries to employees in cash. Here it is still necessary to draw up payroll and payroll.

Individual entrepreneur reporting on additional taxes

The list of documents accepted by the Federal Tax Service from entrepreneurs is not limited to traditional types of reports. Depending on how exactly an individual entrepreneur makes a living, there are special categories of taxes and fees.

Quarterly reporting for individual entrepreneurs with and without employees

Consider the list of reports that must be submitted at the end of each quarter. They can be grouped according to the places where reports are sent:

• those that surrender to the Federal Tax Service,
• those that are sent to the FIU,
• those that are under the authority of the FSS.

It is worth noting that the RSV-1 report, also quarterly submitted to the FIU, was abolished from 01/01/2017.

Sole proprietor without employees. We note right away that the obligation to submit reports to off-budget funds for oneself has been abolished for individual entrepreneurs since 2010.

IP reporting on a patent

The choice of the PSN mode greatly simplifies the life of an entrepreneur, due to the minimum number of mandatory reports. An individual entrepreneur on a patent has no property tax, no personal income tax, no VAT. Accordingly, there are no reports on them. And since 2012, it has become even easier to conduct business - they canceled the submission of reports to extra-budgetary funds for the entrepreneur himself.

Thus, an individual entrepreneur on a PSN without employees must conduct KUDIR (if an individual entrepreneur combines several classes, KUDIR is conducted separately for each of them), and this is where his duties end. When an entrepreneur is forced to hire workers, he must be prepared for the fact that from the moment the first employee appears at his enterprise, there will be many more mandatory payments and reporting.

With the hiring of employees, the IP becomes their tax agent. Now he pays:

1. personal income tax for each employee. Payments are made monthly, and reporting on the cash receipts of employees is sent to the Federal Tax Service once a year, you must have time to draw up a document before April 20 of the new reporting year.
2. Insurance contributions to the Pension Fund of the Russian Federation and the FSS. These payments are subject to the obligation to submit the following reports:

• in the FSS: 4-FSS for payments calculated and transferred to the fund (quarterly before the 15th day of the month following the end of the period);
• in the Pension Fund of the Russian Federation: RSV-1 (until 01.01.2017);
• in the Federal Tax Service: personal income tax-2 (until 1.04);
• to Rosstat: statistical data (until April 1).

As we can see, in addition to filling out KUDIR, individual entrepreneurs on PSN with employees have the duties of a tax agent in relation to employees, which complicates accounting and tax accounting.

Reporting upon liquidation of IP

Consider the list of reports issued upon the termination of the IP:

1. Application for closing in the form P26001. A document notifying the tax authorities in an official manner that an individual entrepreneur has decided to exit the business.
2. Document confirming the payment of the state fee. Receipt of payment to the budget of 160 rubles for the work of state authorities to exclude an individual entrepreneur from the lists in which he was listed as actually carrying out his activities.
3. Help from the FIU(no longer relevant, since the Federal Tax Service makes a request to the FIU on its own initiative).
4. liquidation declaration. It is transferred to the Federal Tax Service after the official termination of activities. The terms and procedures for registration depend on the taxation system:

• If the individual entrepreneur chose the simplified tax system, he submits reports before the 25th day of the month following the month of the official closing of the individual entrepreneur. Then the tax is paid. Within 15 days, a paper on completion of work is submitted.
• If an individual entrepreneur paid UTII, he fills out an application for UTII-4 on deregistration as a single tax payer. An individual entrepreneur is given 5 days for this from the date of his discharge from the USRIP. Reports are submitted and the tax is transferred before the 20th day of the month following the reporting month.

All documents issued during the liquidation of the enterprise must be kept in and storage at the IP for at least 5 years, since a documentary audit by the tax service is also carried out after the closure of business activities.

List of required forms

The required forms are listed below:

Regulations on the topic

The regulations are:

Common Mistakes

Mistake #1: An individual entrepreneur, immediately after registering himself as such, sold his personal car and apartment, after which he entered the income from the sale of his enterprise in KUDIR for reporting to the Federal Tax Service.

Each individual entrepreneur must report on his activities to the tax office within a clearly defined time frame. When exactly to file a report depends on which tax regime you are in. But is annual IP reporting always a mandatory requirement? Let's figure out which taxation systems require an annual report.

Annual reporting of IP on OSNO

Individual entrepreneurs who remained on the main taxation system (OSNO) will be required to report for the year on the following items:

1. Personal income tax (PIT).

You submit declarations on forms 3-NDFL and 4-NDFL no later than April 30 of the year following the reporting year. Do not forget that if there are employees, a report on their income is also submitted to the Federal Tax Service. In this case, the tax office is waiting for an annual certificate from you in the form of 2-NDFL no later than April 1.

2. The average number of employees.

3. Calculation of insurance premiums.

It is submitted to the FIU no later than February 15 in paper form (no later than February 20 - in electronic form).

Entrepreneurs on PSN and UTII must provide once a year only:

3. Statistical reporting in the form "1-entrepreneur" to Rosstat (until April 1).

In 2015, an entrepreneur had to file a land tax return every year. Now there is no need for this - tax payment is made on the basis of a notification that the tax office will send you before October 1.

The submission of IP reports for the year is the responsibility of the entrepreneur, who is on the OSNO, USN and ESHN. If you pay tax on imputed income or a patent, you do not have to report for the year. Be vigilant in everything related to the timing and information provided. You are responsible for erroneously or falsely filled in data. By reporting on time, you strengthen the “foundation” of your business and save yourself from possible fines.