Annual report sp. What reporting should an individual entrepreneur (individual entrepreneur) submit? Employers also report to the Social Insurance Fund

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

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

If, following the results of the reporting (tax) period, the “simplified” 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 an individual entrepreneur pay

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. From individual entrepreneurs, a minimum of effort is required to maintain records and calculate taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base - income) pays the simplified tax rate at a rate of 6% (a constituent entity of the Russian Federation may reduce it for certain types of activities). At the same time, an individual entrepreneur is exempt from paying personal income tax in terms of business income, VAT and property tax (with the exception of real estate objects that are subject to property tax in a special manner, based on their cadastral value). IP 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 the 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 a current account statement for the corresponding period.

BCC for 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 the CCC.

In addition, an individual entrepreneur must pay for himself the amount of insurance premiums in the Pension Fund of the Russian Federation and the FFOMS of the Russian Federation:

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

- if the amount of 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 in excess of 300,000 rubles for the billing period. At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph (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 whole 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 the individual entrepreneur no later than December 31 of the current calendar year. Insurance premiums calculated from 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 to be paid before the end of the year can be paid all 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 up to December 31 will be:

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

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

Total = RUB 27,854.96

BCC of a fixed contribution to the OPS - 182 102 02140 06 1110 160.

BCC fixed contribution for CHI - 182 102 02103 08 1013 160.

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

For the purposes of calculating “simplified” tax, income is considered received on the date you actually received the money (for example, to a bank account). This method of recognition of income is called cash. This means that the amount of prepayment received by the IP is included in the amount of taxable income. If the contract is terminated and it is necessary to return the advance payment received, then the amount of the return is reflected in the Book of Accounting for Income and Expenses with a “-” sign in the period when the return was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (advance payment under the contract) is returned to the buyer (customer) in the tax period in which the “simplifier” had no income, then it is impossible to reduce the tax base by the amount of the advance payment (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 transfers of funds are subject to reflection in the income ledger and inclusion in the tax calculation. Not included in taxable income, in particular, the following transfers:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income subject to other tax rates (dividends, bond coupons, etc.);
3. Income taxable under other taxation systems (personal income tax, UTII, patent, etc.);
4. Receipts that are not income in their essence: funds received from the return of defective goods, funds erroneously transferred by the counterparty or erroneously credited by the bank to the taxpayer's current account, etc.

An example of reflecting income in the book:

3. When to pay tax

The tax at the end of the year is subject to payment by the entrepreneur to the budget - no later than April 30 of the next year (a different deadline is set for organizations).

During the year, an 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 deadline for paying the tax (advance payment) falls on a weekend and (or) non-working holiday, the tax (advance payment) must be transferred no later than on the next working day following it (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 relevant 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 - paid insurance premiums for the reporting period - advance payments paid earlier in the current year.

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

Tax payable (refundable) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

An individual entrepreneur applies the simplified tax system with the object of taxation "income" with a total tax rate for this object in the amount of 6%. Has no hired workers. Over the past year (tax period), the IP received an 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 rubles. - in the first quarter;

— 12,000 rubles. - within half a year;

— 20,000 rubles. — within 9 months;

— 28,000 rubles. - during a year.

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

Solution

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

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

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

4 320 - 4 000 = 320 rubles.

The amount payable tax under the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. At the end of the half year, the advance payment will be:

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

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

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

Payment due on 25.07. will be 5 280-320 = 4960 rubles.

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

504,000 × 6% \u003d 30,240 rubles.

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

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

Payment for 9 months due on 25.10. will be 10 240 - 320 - 4960 = 4 960 rubles.

4. Calculation of tax at the end of the year:

RUB 720,000 x 6% = RUB 43,200

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 for the first quarter, six months and 9 months:

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

Thus, according to the results of the year (by the deadline of April 30 of the next year), the tax payable will amount to 4,960 rubles.

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

5. The nuances of calculating and recognizing "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 that exceeded 300 thousand rubles at the end of the billing period (calendar year) are entitled to take into account the indicated amounts of paid insurance premiums when calculating tax in that tax period (quarter) in which they were paid. Letter of the Federal Tax Service of Russia of October 31, 2014 N GD-4-3 / [email protected]

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) in this case is not paid. The transfer to the next tax period of a part of the amount of the fixed payment that was 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 insufficient amount of the calculated tax is not provided. This means that if, for example, the payment under the simplified tax system amounted to 10,000 rubles, and insurance premiums for 13,000 rubles were paid, then the simplified tax system does not need to be paid, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 p. 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 calculus in this period. Those. contributions can be calculated for past periods, but paid in the current. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the “income” object is not entitled 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 set off the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated February 20, 2015 N 03-11-11 / 8413).

6. What reporting should the individual entrepreneur submit and where

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

For failure to submit the declaration 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 period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amounts 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 IP 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 exempted from the obligation to submit a calculation of insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to the 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 forms of federal statistical observation, the collection and processing of data on which are carried out in the system of the Federal State Statistics Service, for 2017." In the same section, the List of Forms of Federal Statistical Observation for 2017 is published.

In addition, in order to promptly inform economic entities about their submission of statistical reporting forms, an information retrieval system has been placed on the Rosstat Internet portal at statreg.gks.ru. You can get into it from the main page of the site 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 TIN, or PSRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

In the absence of an organization in 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 on specific forms of federal statistical observation that are mandatory for submission.

Screenshots can confirm the absence of the respondent in the list, provided that they contain certain data: the date and time the information was received from the website on the Internet, information about the person who displayed it on the screen and further printed it, information about the software and computer equipment used, site name, belonging to the applicant. In this situation, screenshots can serve as justification.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year of the organization (individual entrepreneurs who attracted employees during the specified period) is submitted no later than January 20 of the current year. Thus, as long as the individual entrepreneur has not attracted employees to work, it is not necessary to submit a report on the average headcount.

Let's figure out what reports the IP submits for the simplified tax system, patent, UTII and OSNO with and without employees. The article contains a convenient table and useful services for doing business.

Correctly and timely transfer the tax paid under the simplified tax system, you will be helped by:

What reporting an individual entrepreneur submits to the IFTS, as a general rule, depends on the taxation system he applies. But there are also reports of an individual entrepreneur, which he needs to submit, regardless of the applicable tax regime. Let's look at the types of these reports in the next section.

Mandatory IP reports

If a businessman has employees, he is obliged to annually submit information about their average number. This does not apply only to individual entrepreneurs who did not hire anyone in the reporting year (clause 3 of article 80 of the Tax Code of the Russian Federation).

You also need to report on all individuals to whom the IP made payments in cash and in kind in the reporting year. These are the persons with whom he concluded labor contracts, as well as GPC contracts for the performance of work or the provision of services. In terms of taxes on them, you need to submit certificates in the form 2-NDFL (monthly) and the general calculation 6-NDFL (quarterly).

Calculation according to the form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill in the calculation automatically. Before being sent to the tax office, the form will be tested by all the verification programs of the Federal Tax Service. Try it for free:

6-personal income tax online

In terms of insurance premiums, quarterly reports must be submitted RSV, 4-FSS and monthly SZV-M.

You do not need to report on insurance premiums paid for yourself.

IP taxes without reporting

In addition to reporting, an individual entrepreneur must, regardless of the regime applied by him, pay tax on vehicles registered for him. Payment is made on the basis of a tax notice and payment document received, usually by mail. You do not need to report to the IFTS.

You can find out if the inspection calculated the tax correctly using the online calculator:

Calculate transport tax

An entrepreneur-owner of real estate is obliged to pay real estate tax provided for individuals. Payment is also made on the basis of a tax notice without reporting to the IFTS.

Calculate property tax

Similar rules apply to land tax.

IP reporting on the simplified tax system

Businessmen using the simplified taxation system submit the following types of reports to the tax authorities.

1. Declaration on a single tax under the USN. The form was approved by Order No. ММВ-7-3/352 dated July 4, 2014. It is necessary to report annually, no later than April 30 of the year following the reporting year.

Let's consider a sample fill:

Submit the single tax declaration under the simplified tax system for 2018 no later than April 30, 2019 (Tuesday).

This report is filled out on the basis of indicators of the Book of income and expenses.

Prepare a declaration online

Please note that businessmen using the “income” object with a tax rate other than 6% cannot complete the above form. It only has a maximum rate of 6%. The Federal Tax Service recommends in this case to use the recommended form (letter of the Federal Tax Service dated May 20, 2015 No. GD-4-3 / 8533). It has an empty line 120 section 2.1.

1. Declaration on indirect taxes when importing goods from the EAEU member countries (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3/765). Monthly form. You need to report no later than the 20th day of the month following the month when such goods were accepted for accounting. When importing objects of leasing (with the transfer of ownership to the lessee in accordance with the contract), they report no later than the 20th day of the month following the month in which the payment due under the contract falls due.

IP reporting on a patent

When using the PSN, a businessman is obliged to keep a Book of Accounting for Income and Expenses, as well as pay the cost of a patent. The legislation does not provide for the need to submit a patent declaration.

At the same time, if a businessman carries out the operations indicated above, or he has hired personnel, he is obliged to submit relevant reports to the IFTS.

Calculate the cost of a patent online

IP reporting on UTII

In terms of imputed tax, an individual entrepreneur has an obligation to report quarterly (quarter - tax period) in the form approved by the Federal Tax Service by order No. ММВ-7-3/353 dated 04.07.2014.

The deadline for filing a declaration with the IFTS is no later than the 20th day of the month following the tax period.

Table. Deadlines for the submission of the UTII declaration in 2019

Fill out the UTII declaration using a special online service from BukhSoft:

Prepare a UTII declaration online

1. Declaration on indirect taxes when importing goods from the EAEU member countries (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3/765). Monthly form. You need to report no later than the 20th day of the month following the month when such goods were accepted for accounting. When importing leasing items (with the transfer of ownership to the lessee in accordance with the contract), they report no later than the 20th day of the month following the month of the due date for payment under the contract.
2. If an individual entrepreneur is a tax agent for VAT or carries out operations under joint activity agreements, trust management of property or concession agreements, he is required to submit a VAT return.

IP reporting on OSNO

Individual entrepreneurs on OSN are payers of personal income tax and VAT. They are required to submit the following types of reports.

1. Declaration 3-NDFL. You need to report on it even if there is no income for the tax period (calendar year). The form was approved by the Federal Tax Service by Order No. ММВ-7-11/671 dated December 24, 2014. You need to submit the document to the IFTS at the place of residence.
2. Declaration of estimated income (Form 4-NDFL). The form was approved by the Federal Tax Service by order No. ММВ-7-3/768 of December 27, 2010. The inspectors require it to be filled out and submitted for the calculation of the IP advance payments for personal income tax, which he will pay during the year.

The obligation to submit this type of reporting arises for an individual entrepreneur from the moment he receives his first income and then annually.

A specific deadline is set only for registered IP. They should report to the IFTS within 5 working days after the month has ended since the receipt of the first income.

1. VAT declaration (approved by order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3/558). It must be submitted electronically on a quarterly basis. Deadline - no later than the 25th day of the month following the expired quarter.

Table. Deadlines for filing VAT returns in 2019

Fill in the VAT declaration using a special online service from BukhSoft:

Prepare VAT return online

Table on IP reporting and deadlines for its submission

We have collected all the information regarding the reporting of individual entrepreneurs on taxes and insurance premiums for you in a convenient table 3.

Table 3. All IP reporting

Useful video

Competent record keeping is one of the main conditions for the success of any entrepreneurial activity.

Therefore, each person involved in this or that is obliged to submit annual reports within the time limits established by state structures. This also applies to those individual entrepreneurs who work with a simplified taxation system.

Those who have their own business should know that in addition to annual reports, they will have to submit some documentation at the end of each. If this is not done on time, then the entrepreneur faces serious penalties, up to and including the closure of the organization.

Naturally, in the modern service market there are a lot of different companies offering their own for the preparation of their reporting documentation and the provision of all papers to government agencies.

But before hiring additional lawyers and accountants, the entrepreneur himself needs at least a little understanding of what documents are included in the annual and quarterly reports, as well as the deadlines for submitting them.

The deadlines for the submission of IP reports may vary depending on a number of factors. This is the taxation system that regulates the conduct of a particular business, and the chosen type of entrepreneurial activity, as well as whether the owner acts as an employer and whether there are employees in his staff:

As for quarterly reporting for individual entrepreneurs who have hired workers, they must provide the FSS with all the information specified by the current code every 4 months.

Data is transmitted in rubles and kopecks no later than the 15th day of each month that ends the quarter - April, July, October, January.

For this purpose, reports are transmitted there that the insurance premiums were successfully and timely paid.

If a businessman engaged in any type of economic activity does not have employees in his staff, then at the end of each quarter he must submit a tax return - before the 20th. The single tax is also payable, but here the deadline is longer by 5 days - until the 25th.

Every year, all entrepreneurs (this applies, in particular, to individual entrepreneurs) who have their own business are required to submit a report, which includes:

Declarations on the payment of agricultural tax by March 31 and on the payment of land tax by February 1 (if there is a need to submit such documents).

Declaration on income tax, as well as on estimated income in the coming year - this information must be provided by April 30.

Such reporting documents are provided by businessmen who do not have employees in their staff.

The deadline for submitting reports for individual entrepreneurs providing jobs, as well as the documentation itself, is somewhat different. They additionally need to provide:

The tax authorities also require information about the direct income of employees. The deadline for submission is April 30th.

Individual entrepreneurs should be aware that even if they do not have any employees at all, they will still have to provide data on the average number of employees. However, starting in 2014, this rule was abolished.

Reporting deadlines for individual entrepreneurs on the simplified tax system

If an entrepreneur has the opportunity to choose a simplified taxation system for himself, then he will have to submit much less reports.

This applies to both quarterly and annual documentation. So, the deadline for submitting IP reports for 6% each:

• a report on the average number of employees, which is provided by January 20;
• declaration by April 30th. If there is no income, then zero reporting should be submitted.

This system of taxation is the simplest. It allows the entrepreneur not to think about some payments, and also saves the individual entrepreneur from maintaining complex documentation.

This option can be the best solution for those who are engaged in small business. Limitations for such a taxation system are an annual income exceeding 60 million rubles, the use of more than 100 employees in the process of doing business, as well as the presence of branches, insurance companies, etc.

For entrepreneurs who are on the simplified tax system at a rate of 15%, the list of documents included in the report is much wider:

• the report on the number of employees is provided in the same way as for the simplified tax system 6% - until January 20.
• this rule also applies to the income declaration - it must be submitted no later than April 30, both with income and zero.
• before April 1, it is necessary for all individual entrepreneurs using the simplified tax system at a rate of 15% to submit certificates in form 2-;
• each quarter, reports on employees are additionally submitted, as well as information to the FIU and the FSS.

Reporting and termination of the IP

If a businessman, for one reason or another, decided to close and completely liquidate the case, then he will still need to submit final reports to the Pension Fund and the tax office.

It is not worth delaying this matter, since those individual entrepreneurs who did not provide the necessary documentation on time will continue to accrue contributions. Therefore, the latest reports are best sent either on the eve of the liquidation, or immediately after the closing of the organization.

Naturally, in the event of the termination of its activities, an individual entrepreneur must also submit tax returns. It will be convenient to prepare all the papers before the end of one of the reporting quarters. So you do not have to do one job with minor changes several times.

As for the terms of storage of documentation, it is advisable for an entrepreneur to keep papers on submitted reports with him for a year after the closure of the organization. It makes sense to do this in case the tax office decides to call a former businessman for an audit.

Where and how to submit IP reports

Having chosen the most suitable taxation system, an entrepreneur must submit declarations to the relevant authorities (general or on income of individuals), as well as VAT.

If the income of an individual entrepreneur suddenly increased significantly, then a report must be prepared immediately about this. When there is land in the property or an individual entrepreneur manages any type of agricultural enterprise, he is obliged to pay taxes bearing the appropriate name.

After all declarations have been filled out and tax fees have been paid, reports on the work done are sent to the PFS and the FSS.

Since an entrepreneur belongs to the subjects of economic activity, accounting, or rather its competent management, is the direct responsibility of a businessman.

But there is a clause in the law that frees individual entrepreneurs from such a difficult task: accounting records can be omitted if there is any accounting of income and expenses or a report is kept on other objects of taxation.

But the entrepreneur is still obliged to record his activities, simply according to a more or less easy scheme. It should receive its display in the income book and in the statements. Information must be entered consistently and accurately throughout the year.

Running any business is not easy and requires certain knowledge. That is why it is almost impossible to submit all reports on your own without elementary information from the region. To do this, most often, individual entrepreneurs either keep specially trained people on their staff, or turn to the appropriate organization for help.

Under any conditions, it makes no sense to delay the submission of annual and quarterly reports, since the deadlines for their submission are clearly fixed, and their non-compliance is punished by tangible penalties.

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 declaration on value added tax 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 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.

A simplified system is one of the optimal taxation models for entrepreneurs. It makes it possible to engage in almost any activity, and at the same time pay only one basic tax, and the volume of required reports is significantly reduced. The list of forms to be filled out and the deadlines for their submission are fixed by law. Consider the reporting of IP on the simplified tax system in 2018: a table and deadlines.

When using the simplified system, it is necessary to prepare and submit a single declaration under the simplified tax system. It is issued only once after the end of the calendar year.

Unlike organizations, an entrepreneur has a later permitted deadline for submitting this declaration - until April 30. Since this day falls on a weekend, the deadline for submitting the document is moved to May 3, 2018.

In addition, there are still deadlines for filing a declaration upon the occurrence of certain events.

So, if an entrepreneur decides to close his business, then the final declaration must be sent before the 25th day of the month that follows the month.

In this situation, the entrepreneur is obliged to submit a declaration by the 25th day of the month that follows the quarter of the loss of the opportunity to use the simplified tax system.

Deadlines for advance payments

The annual report on the simplified system is submitted only once a year. However, the norms of the legislation establish the obligation to calculate and transfer advance tax payments to the budget.

This operation must be done at the end of each quarter. The Tax Code stipulates the time frame during which the entrepreneur is obliged to do this - up to the 25th day of the month following the previous quarter. The final annual payment is made by April 30 of the following year after the reporting one.

When determining the deadline for payment, you must remember that it is subject to the transfer rule. It follows from this that if such a day falls on a weekend or holiday, then it must be shifted forward to the next working day.

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In 2018, tax transfers under the simplified tax system will need to be completed within the following timeframes:

During the transfer of the amount of the advance payment or the final tax, it is necessary to correctly enter the KBK code in the payment order.

Due to the fact that the simplified system offers two ways to determine the amount of tax - based on income, or reduce them by the amount of expenses incurred, there are also two groups of CCC:

• "Income":

– Tax 182 105 01011011000110

– Fines 182 105 01011012100110

– Fine 182 105 01011013000110

• "Income minus expenses":

– Tax 182 105 01021011000110

– Fines 182 105 01021012100110

– Fine 18210501021013000110

If an entrepreneur uses the “Income reduced by expenses” system, then in certain cases he may be required to pay a minimum tax. This necessarily occurs if a loss is received, or a certain amount of tax is below the minimum level.

Attention! Previously, there was a separate CCC for the minimum tax. Now it needs to be transferred to the same one where the tax is sent under the “Income minus expenses” system - 182 105 01021011000110.

Reduction of the simplified tax system due to contributions for individual entrepreneurs and for employees

When determining the tax amount, there is a legal way to reduce it. This is especially true for entrepreneurs who use the "Income" system. At the same time, the percentage of reduction depends on the presence or absence of involved employees.

If an individual entrepreneur uses the “Income” system, then the following rules are used to reduce:

• An entrepreneur without employees can reduce the entire amount of tax in its entirety, with attracted employees - no more than 50%.
• The tax can be reduced on the following contributions:
  • (in 2018 their amount will be 32,385 rubles);
  • 1% of the income received is more than 300 thousand rubles;
  • Transferred contributions for employees in the Pension Fund, medical insurance, social insurance and for injuries;
  • Sick pay paid for the first 3 days;
  • Employee contributions for voluntary medical insurance.

For an optimal reduction in the amount of tax for individual entrepreneurs who operate on the USN income system, it is more profitable to transfer contributions for themselves quarterly in different amounts.

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When using the system "Income reduced by expenses", the amounts of paid contributions are included in the expenses in the amounts actually transferred.

Important! Contributions for which the tax is planned to be reduced must be paid in the same period for which the tax is calculated. It does not matter for which calendar period this transfer was made.

IP reporting on the simplified tax system in 2018: table and deadlines

The reporting provided by the entrepreneur is divided into the one that the individual entrepreneur needs to submit to himself and the one that he represents as an employer.

At the same time, entrepreneurs do not have to send financial statements. Such an obligation is not assigned to them.