How to submit tax reports for individual entrepreneurs. What reporting must an individual entrepreneur (individual entrepreneur) submit? Social Insurance Fund - just one report

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

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

What kind of reporting does the individual entrepreneur submit?

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

IP reports on OSNO

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

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

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

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

Simplified individual entrepreneur reporting

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

Preparation of individual entrepreneur reports on UTII

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

For 1 sq. 17 - 04/20/17

For 2 sq. 17 - 07/20/17

For 3 sq. 17 - 10/20/17

For 4 sq. 17 - 01/22/18

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

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

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

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

How to submit reports for individual entrepreneurs with employees

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

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

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

Methods for submitting tax reporting for individual entrepreneurs

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

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

Report to IP statistics

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

When the observation is selective, statisticians notify those entrepreneurs who are included in the sample about which reports need to be submitted and when. To be sure that you have not missed important information, it is recommended that you check the information yourself with your Rosstat office.

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

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

An individual entrepreneur, as a person operating in the field of business, is obliged to systematically submit reports to the relevant authorities. It is recommended that the first thing after registering a person as a business entity is to find out what kind of reports and how often this need will arise. This systematicity directly depends on the type of taxation used by the entrepreneur, on the presence of employees, and, directly, on the very type of activity that the entrepreneur is engaged in.

One of the most important types of reporting is tax reporting. This process is carried out by submitting a certain package of documents to the relevant tax authority. Depending on the type of taxation that the individual entrepreneur uses, the type of reporting itself is established.

An individual entrepreneur, as a tax payer, is required to file a return for a certain tax period. The form of the declaration directly depends on the type of taxation. For example, users of the unified agricultural tax submit a Unified Agricultural Tax Declaration annually, individual entrepreneurs who are on the general taxation system choose the type of Declaration, depending on the tax period. Individual entrepreneurs, single tax payers, submit reports once a month, once a quarter, or once a year.

Individual entrepreneur reporting on the simplified tax system also has its own characteristics. When registering, most individual entrepreneurs choose this particular taxation system, since it allows them not to pay other types of taxes (on the income of an individual, on property, etc.).

First of all, it should be noted that the reporting system under the simplified taxation system is carried out by submitting a declaration for one calendar year. That is, the tax period in this case is 12 months. A special Declaration under the simplified tax system must be submitted no later than April 30 of the year following the reporting period. If an individual entrepreneur does not have time to submit reports, then a fine is applied to him - 5% of the amount of unpaid tax for each month of such delay. At the same time, even if several days have passed, the fine will be considered as for a month. For example, an individual entrepreneur submitted a Declaration to the tax authority on June 3. His tax amount is 60,000 rubles. Accordingly, we calculate the amount of the fine by multiplying the tax amount by 5%:

60,000 rubles * 5% = 3,000 rubles.

This is the amount of the fine for one month. Since more than one month has passed since the last date of filing the declaration, although less than two, the amount of the fine will be calculated for 2 months, that is:

3,000 rubles * 2 = 6,000 rubles.

Individual entrepreneur reporting on UTII also has its own nuances. All users of the single tax on imputed income are also required to submit to the tax authority at the place of their registration a special state-issued document - the UNDV Declaration. Unlike the previous type of reporting, this one is submitted quarterly. The last line for filing a UNDV return expires on the 20th of the month following the tax quarter. Well, for example, if an individual entrepreneur submits a declaration for January, February and March, then the last day for submission will be April 20.

If an entrepreneur, due to any circumstances, does not submit such a document to the tax authority, then a fine of 5%, calculated from the amount of tax for a certain period, is applied to him. That is, the principle of calculating a fine is the same as for violation of reporting under the simplified tax system.

Individual entrepreneur financial reports

A very important point in the activities of an individual entrepreneur is maintaining financial statements. This concept includes recording all financial transactions on physical and electronic media. This kind of reporting ensures that all actions carried out by the entrepreneur and the movement of assets are recorded. First of all, if financial statements are maintained in the proper form, then this greatly simplifies the process of filling out tax returns and confirming the information contained in them.

The document that is maintained to record all transactions carried out is called the Income and Expense Accounting Book. What is this book? First of all, it is necessary to indicate that it does not matter in what form it is carried out. Each entrepreneur chooses the method of its registration individually, based on his own convenience. For example, for those individual entrepreneurs who do not carry out a large number of business transactions, you can safely use the handwritten version. Individual entrepreneurs whose activities, on the contrary, involve a huge number of financial transactions, are better off using the electronic option. This is due to the fact that it is easier to record actions and calculate the necessary indicators using computer programs that will greatly simplify this process.

Until 2013, such a book had to be registered at the place of tax registration. Today there is no need to carry out this action. There is an unclear point related to the need to maintain such a document. Although the Tax Code does not indicate the obligation to maintain a book of income and expenses, there is an administrative fine for the absence of such a document in the amount of 200 rubles.

There are a few basic rules you need to know about keeping such a book. First of all, such a document is created for each tax period. It should consist of a title page, which indicates the name, name of the entrepreneur, tax period and signature. In most cases, the book consists of two sections. The first is income. It denotes all operations related to profit. The second is expenses. Accordingly, it is intended to record activities that involve material costs.

All pages must be numbered and bound together. To confirm each transaction indicated in it, documents confirming its implementation are supported (for example, checks).

An important issue is the accounting reports of individual entrepreneurs. Since 2011, a rule has been introduced that allows entrepreneurs not to submit such reports. If an individual entrepreneur keeps records of all income and expenses for his activities, he does not have to submit accounting reports. This does not depend on the tax system used by the entrepreneur. Having a completed ledger of expenses and income allows him to avoid filing accounting reports.

Report submission deadline

Depending on the taxation system, the lines for filing reporting documents vary. Do not confuse reporting filing dates with tax payment dates. For example, tax under the simplified system is paid in advance payments for the quarters of the first nine months. The remaining amount is paid no later than the end of March of the following year. For example, if an individual entrepreneur must pay 5,000 rubles in tax per quarter, then he makes the first three payments at the end of these periods, and he must pay the last 5,00 rubles by March 30 of the next year. If there were no advance payments, then the entire amount is paid at the end. Reporting is submitted, as we considered, before April 30 of the following year for the 12 months of the previous year, which are the tax period.

Quarterly reporting is used for UTII. Here, too, you need to take into account that the tax itself is paid no later than the 25th day following the reporting quarter of the month, and reporting is completed before the 20th day of such month. For example, an individual entrepreneur makes payments for the first quarter of 2015. His monthly tax is 8,000 rubles. Accordingly, before April 20, he must provide the tax authority with a declaration for payment of the simplified tax, and before April 25, he must pay the tax itself in the amount of 24,000 rubles (8,000 rubles * 3 months).

Individual entrepreneur reporting for employees

The package of documents required for reporting depends on the availability of hired force - the employee. In this case, an individual entrepreneur without employees is much simpler, since the only thing that is required of him is to submit a tax return on time, depending on the type of taxation. To confirm all the information specified in the individual entrepreneur’s declaration, you must have a stitched and numbered book of income and expenses.

Individual entrepreneurs with employees have a more complex reporting system. In addition to reporting to the tax service, by submitting a declaration corresponding to the type of taxation, there are two more types of reporting.

To begin with, let’s look at what special documents an individual entrepreneur needs to submit to the tax service, provided that he has employees in addition to the declaration. First of all, you must submit a reporting form for individual entrepreneurs on the average number of employees of the individual entrepreneur. This document indicates the name of the individual entrepreneur, his identification code, and the number of employees who are in an employment relationship with the individual entrepreneur. The manager, represented by the individual entrepreneur, signs such a form, indicating the date on which such number of employees was counted. This document must be submitted by January 20 of each year.

Along with the form, another document required for submission to the pension fund is a state-issued certificate 2-NDFL. Such a document is filled out for each employee who is in an employment relationship with an individual entrepreneur. it provides information about the name, citizenship, residential address, total income and taxes of the employee. Such an application must be submitted together with the register of information on the income of an individual. This document is a certificate from the tax service. The certificate and register must be submitted by April 1 of each year.

One of the types of reporting for an individual entrepreneur with employees is the submission of documentation to the Pension Fund. By the 20th day of the second month following the reporting quarter, it is necessary to submit to the pension service the state-issued form RSV-1. In it, the individual entrepreneur indicates all taxes paid for each employee to the pension insurance fund.

The next body to which an individual entrepreneur is required to submit reports is the Social Insurance Fund. By the 25th day of the next month after the end of the quarter, you must submit state form 4 - FSS - to the Social Insurance Fund. In it, the individual entrepreneur indicates all the amounts of contributions for the quarter paid for each employee to the insurance fund

IP on a patent

An individual entrepreneur whose number of employees does not exceed 15 has the right to use the patent taxation system. An individual entrepreneur receives a patent for periods from 1 to 12 months of one calendar year.

The main feature of this patent is that the individual entrepreneur is completely exempt from the obligation to file a tax return. At the same time, it is enough for him to keep a book of income and expenses. The number of such books must correspond to the number of patents received. That is, for the period for which the individual entrepreneur received a patent, he does not report to the tax authorities by filing the usual declaration.

If an individual entrepreneur is also engaged in other activities for which he does not have a patent, then reporting must be submitted outside the taxation system for this activity.

Zero reporting for individual entrepreneurs

There are situations when he ceases to engage in his activities or suspends them due to the impossibility of paying taxes. In such cases, reporting for the tax period is zero.

At the same time, not all taxation systems allow zero reporting. If an individual entrepreneur uses a simplified tax system, then there will be no problems if his activities are suspended. In the absence of income and expenses for the tax period, an individual entrepreneur has the right to submit zero reports.

But at the same time, users of the single tax on imputed income do not have this opportunity. The tax inspector does not have the right to accept the individual income tax return, which will be an indicator of zero reporting. This is due to the fact that an individual entrepreneur in such a taxation system is obliged to be removed from the tax register within 5 days from the date of termination of activity.

Zero reporting must be submitted not only to the tax service, but also to social and pension insurance funds. It is submitted on the condition that for the entire tax period no taxes were paid legally (lack of employees) to these services.

To simplify your work, you can download a special free program Business Pack; it already contains all the sample reporting forms.

We talked about how to register yourself as an individual entrepreneur and hope that we were able to dispel fears about bookkeeping and reporting. Beginning entrepreneurs often get confused 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 language: what tax regimes there are, what is the difference between accounting and tax reporting of an individual entrepreneur, who can do accounting for you, and in what ways an individual entrepreneur pays taxes and submits reporting.

Tax regimes for individual entrepreneurs: which 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 reports you will submit to government authorities.

By default, when registering an individual entrepreneur, the mode is assigned basic, that is, with the payment of VAT, income tax, and property tax. These are quite complex taxes; you should stay 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. I recommend that others switch to or. And you don’t have to pay a sales tax on a patent. In all other modes, unfortunately, you will have to.

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 title like " On the taxation system in the form of a single tax on imputed income for certain types of activities"+ name of your region or city.

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

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

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

To enlarge, click on the picture

And a few comments.

The most profitable regime for individual entrepreneurs is the simplified tax system of 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 activities, some types of trade - see Article 346.43 of the Tax Code of the Russian Federation).

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

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

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

There are two versions of the simplified tax system: one, when you count only your income and pay 6% of it, and the second, when you subtract expenses from income and pay 15% of 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 office rent, salaries for employees, purchase materials for production or goods for resale.

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

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

Just don’t be afraid of the word “reporting” right away.

• Financial statements- these are the familiar words “balance sheet” and “profit and loss account”.
• Tax reporting- these are tax declarations (VAT, profit, simplified tax system, property, and so on).

Individual entrepreneurs do not make or submit balance sheets; they may not keep accounting records at all, provided that they keep books of income (and expenses).

Everyone submits tax returns except individual entrepreneurs with a patent. Which tax depends on the chosen tax regime.

There is also a separate type of reports - calculations for insurance premiums 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 miss the deadline for paying taxes or filing a return, here’s some 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.
• Make a sign for yourself, what taxes to pay, when, when to submit the declaration. Next to it, write the articles of the laws where it is written about them. And mark on the sign what date and what you did, when you paid the tax, when you submitted the report. And so on every quarter. Very disciplined and helps you remember your taxes.

How to submit reports while in the tax queue?!

An individual entrepreneur can submit reports in three ways:

1. In person (on paper and flash drive).
2. By mail (on paper).
3. Via 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 and done through a special telecom operator. When choosing a method for sending reports, 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, wasting time on the road.

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

You can send it to the post office or tax office 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 conduct accounting for an individual entrepreneur?

Very often, entrepreneurs have a question: should they do the accounting themselves or entrust it to a specially trained person?

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

If you ask the opinion of your friend, an individual entrepreneur, he will say: what is there to entrust, pay someone money, manage it 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 this way. Don't take anyone's word for it. Calculate your every move. Have a question about an accountant? Estimate how much time it takes you to calculate taxes and sort out papers, read laws and search for answers on forums. Calculate how much an hour of your time costs and how much an accountant’s work costs. If you have time, but little money, keep records yourself, it’s not very difficult. If you have money and little time, entrust it to an accountant.

There are also tools for keeping records and preparing reports for individual entrepreneurs, such as programs (1C, BukhSoft) and online services (My Business, Kontur.Accounting, BukhSoft Online, 1C Online, My Finance and others). Online services make it possible to control the deadlines for paying taxes and submitting reports, and help submit reports (subject to the purchase of an electronic digital signature). It is worth understanding that the cheaper the service, the more limited its range of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a low price, availability of the functions you need and your own sense of responsibility.

By law, only the individual entrepreneur himself is responsible for failure to submit reports or pay taxes.

Not an online service, not your accountant assistant, but you personally. Therefore, please be financially literate and always think for yourself.

My advice: if you lead yourself, lead in good faith. You are your own accountant. Read the laws, consult with 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. Don’t start accounting so that you don’t have to overpay a third-party specialist to clean up the mess in your accounting department. Collect all documents confirming the receipt of goods, works, and services from your suppliers, keep a book of income and expenses, and a sign indicating the deadlines for submitting reports and taxes. File all papers in a folder, collect cash and sales receipts, receipts, and bank statements.

Summarize

For individual entrepreneurs, tax regimes are applied: basic (with all taxes), simplified tax system (6% of income or 15% of the difference between income and expenses), patent. Less commonly, UTII and Unified Agricultural Tax (agricultural). The most profitable is usually the simplified tax system of 6% or a patent.

Reporting can be accounting and tax. Individual entrepreneurs keep books of income and expenses and submit tax reports - declarations - once a year. You can submit 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. Master the registration of individual entrepreneurs, maintaining records of individual entrepreneurs, submitting reports - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, have little understanding of the issue, know only what they themselves have encountered), connect electronic reporting, pay taxes and keep accounts 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? Do/are you planning to do your accounting yourself or trust a specialist?

What kind of reporting does an individual entrepreneur have under the simplified taxation system? What is zero reporting? How to fill out an individual entrepreneur’s declaration on the simplified tax system? How often do individual entrepreneurs using simplified taxation have to submit reports to regulatory authorities? Read the answers to these and other questions.

What types of simplified tax system are there?

All individual entrepreneurs using the simplified tax system are required to keep tax records and submit reports to the Federal Tax Service. Entrepreneurs can choose one of two “simplified” options. Tax rates can be 6% on income or 5-15% on the difference between “income minus expenses.” Moreover, both forms of the simplified tax system can exist both with and without employees. If there are employees, the individual entrepreneur also submits reports to the Federal Tax Service, the Pension Fund and the Social Insurance Fund for employees.

Deadlines for submitting individual entrepreneur reports to the simplified tax system

Tax reporting for individual entrepreneurs in the simplified format consists, first of all, of annually filling out and submitting a tax return under the simplified tax system to the Federal Tax Service.

In what form is the declaration submitted under the simplified tax system?

There are two options for document presentation:

1. In printed form:

• send by mail;
• transfer personally or through a representative (in this case, the taxpayer’s representative must have a notarized power of attorney).

The deadline for submitting a declaration under the simplified tax system is no later than April 30 of the year following the expired tax period.

The declaration form under the simplified tax system for 2018 was approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@.

An individual entrepreneur on a simplified basis must keep a book of income and expenses throughout the year (Article 346.24 of the Tax Code of the Russian Federation).

Download the declaration form according to the simplified tax system

Fill out and submit individual entrepreneur reports online.
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If an individual entrepreneur has at least one employee on the simplified tax system, he must submit reports with the following frequency:

1. Annually:

• tax ;
• (certificate of income of an individual);
• intelligence on the average number of employees;
• SZV-STAGE.

Zero reporting

If an individual entrepreneur did not operate on the simplified tax system and had no income during the year, he must submit a zero return to the tax office.

Penalties for failure to submit a declaration

Penalties are provided for failure to submit reports. The fine for violating deadlines or failure to submit a declaration is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

The “Small Business” tariff of the Kontur.Extern system will help you understand the procedure and deadlines for reporting.

For individual entrepreneurs, financial statements are systematically prepared by the entrepreneur himself or by the financial service (often represented by the chief accountant). The requirements for these documents are high: they should not contain corrections, blots or erasures. The financial statements of an individual entrepreneur must be compiled on the basis of real accounting data.

Registration of performance results

In the process of economic activity, each entrepreneur must systematically submit to the regulatory authorities the necessary list of documents - reporting.

This is done to summarize all the information and send it to interested parties, as well as to form a clear idea of ​​what the results of the entrepreneur’s work are in a specific reporting period.

When analyzing reporting, regulatory authorities monitor the improving or deteriorating dynamics of the development of individual entrepreneurs.

Accounting statements are:

• annual - reflects financial results for the year;
• intermediate - reflects data for a certain period.

When compiling it, only current data that is related to the activities of individual entrepreneurs for a particular period is used. The Federal Law of the Russian Federation “On Accounting” specifies the basic requirements that apply to financial statements. First of all, it states that all reports must be prepared in rubles and provided in full within the specified time frame.

Accounting statements must be as complete, reliable, comparable and neutral as possible, completed in accordance with the rules established by law.

The reporting must reflect all the data, without which it is impossible to form a complete picture of the results of the entrepreneur’s financial activities.

All information must be understandable to those exercising control. All financial reporting indicators must be interconnected and complement each other.

Reporting must be prepared in such a way that it is possible to compare figures for previous tax periods. When reviewing the reporting documents, the controlling person must develop a real and complete picture of all the activities of the individual entrepreneur.

Who should prepare financial statements?

In most cases, financial statements are prepared directly by the entrepreneur himself.

Its preparation usually does not require any special knowledge of accounting. Knowing the basics is enough. What to do if you have absolutely no understanding of the preparation of these documents?

First of all, you can contact the tax office with a request to provide you with advice. Consultation can be obtained directly from a special department or from the inspector assigned to you. If you have questions about certain tax calculations, you will be directed to the appropriate department. It should be remembered that you need to contact the consulting department, even if you have excellent knowledge of accounting. After all, laws change frequently, and if you are not aware of these changes, you risk making mistakes and getting a fine.

If the help of consultants did not help you understand the preparation of important documents, then it makes sense to seek help from an audit firm or hire an accountant. When choosing an accountant, be sure to check his education, work experience, seniority and recommendations. If you need to provide the tax office with a minimum package of documents, then the services of an accountant will not cost you much. Quite often, accountants keep books and prepare reports for 10-15 entrepreneurs. However, even if you have absolutely no knowledge of reporting, you should ask your accountant to explain where certain numbers come from. After all, you put your signature on the document, which means you bear full responsibility for what is reflected in it.

Accounting software can help in preparing reporting documentation. One of the most popular programs among entrepreneurs and accountants is 1C accounting. When you enter accurate initial data, it independently performs calculations. All you have to do is print the documents and check their accuracy in accordance with current laws. However, this is not necessary if your program is regularly updated.

What documents are prepared for the financial statements of individual entrepreneurs?

Accounting statements for individual entrepreneurs are prepared and submitted to regulatory authorities once a year. The set of documents must necessarily include a balance sheet, as well as a report on the financial results of the entrepreneur’s activities (it is also called a profit and loss statement). Individual entrepreneurs are allowed not to attach attachments to these documents.

Reports must reflect all data for the period from January 1 to December 31. Accounting reports must be submitted to regulatory authorities by March 31 of the year following the reporting year.

Try not to delay reports and not postpone their submission until the last day. Errors are often discovered during the submission of documents. If you go to submit your report on the last day, you risk not having time to make the necessary corrections.

All entrepreneurs, without exception, must submit a balance sheet, regardless of what type of activity they were engaged in and what tax system they used.

The balance sheet is the main form of accounting reporting. The document must be signed by the individual entrepreneur and the chief accountant (if there is one). Under the simplified taxation system (STS), individual entrepreneurs are allowed not to attach attachments to the balance sheet and profit and loss account.

What other documents must an entrepreneur provide?

• VAT (value added tax) declaration;
• declaration for 4-NDFL (personal income tax);
• declaration under the simplified taxation system (simplified taxation system);
• reports on UTII (single tax on imputed income) or unified agricultural tax (unified agricultural tax).

If an individual entrepreneur has hired employees, then he needs to provide reports on the average number of these employees, forms 2-NDFL (certificates of income of individuals), RSV-1 (calculation of social contributions), 4-FSS (statement of means).

In addition, according to the law, it may be necessary to provide reports on land, transport taxes and property taxes.

If an individual entrepreneur has land, real estate or vehicles at his disposal, then it is necessary to provide appropriate reports on the payment of taxes.