How should individual entrepreneurs report to the general taxation system? What kind of reporting do individual entrepreneurs submit to OSNO, depending on whether they have employees? Are individual entrepreneurs required to submit VAT returns electronically on OSNO? We publish answers to the most common questions from entrepreneurs.

Features of OSNO

Under the general taxation system, individual entrepreneurs will have to pay more taxes. The main difference in taxes is the payment of VAT. Often businessmen do their own accounting using the simplified tax system. OSNO will require special knowledge and skills, which means you will need a competent accountant.

Advantages of IP on OSNO

By switching to OSNO, individual entrepreneurs receive a number of advantages.

Firstly, there are no restrictions or limits for work. With OSNO, revenue and headcount indicators are not important.

Secondly, individual entrepreneurs on OSNO have the opportunity to supply goods with VAT. This is important for large companies that prefer to purchase goods (services) with VAT in order to receive their legal deduction.

Individual entrepreneur reporting on OSNO with employees

To the Federal Tax Service:

• VAT declaration (once a quarter);
• Declaration 4-NDFL (at the beginning of activity or within a month from the moment of 50% increase or decrease in income);
• Information on the average number of employees (once a year);
• Calculation of 6-NDFL (once a quarter);
• Certificates 2-NDFL (once a year);

In FSS:

• Form 4-FSS (for the first quarter, half a year, 9 months and a year).

To the Pension Fund:

• SZV-M (monthly);
• SZV-STAGE (annually and upon employee retirement).

Individual entrepreneur reporting on OSNO without employees

To the Federal Tax Service:

• VAT declaration (once a quarter);
• Declaration 3-NDFL (once a year);
• Declaration 4-NDFL (at the beginning of activity or within a month from the moment of 50% increase or decrease in income).

All VAT payer organizations submit tax returns only in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation). According to Federal Law No. 134 of June 28, 2013, the declaration should be submitted through an electronic document management operator company.

How is the composition of individual entrepreneurs’ reporting determined in 2019?

In 2019, individual entrepreneurs are handed over to:

1. When conducting business independently (without hiring employees):

• current tax declaration (STS, OSN, UTII, Unified Agricultural Tax);
• at the request of the Federal Tax Service - a book of income and expenses (under the simplified tax system);
• VAT report (when working under OSN and in other cases provided for by law);
• statistical reporting - in cases provided by law.

1. When conducting activities with employees:

• the same reports as when conducting activities independently;
• reporting on personal income tax on behalf of the tax agent (certificate 2-NDFL, form 6-NDFL);
• insurance reports (Unified calculation of insurance premiums, form 4-FSS, SZV-M, SZV-STAZH, ODV-1);
• average staffing report.

Let's study in more detail the deadlines for submitting these types of reports - in relation to each of the above categories of individual entrepreneurs.

ATTENTION! Report submission deadlines do not include weekends and holidays. If the last reporting date falls on a non-working day, then the deadline for submitting the report is postponed to the next working day in accordance with the rules for transferring non-working days.

What kind of reporting and when do individual entrepreneurs without employees submit in 2019?

Individual entrepreneurs without employees in 2019 rent out:

1. Declaration and other reporting tax documents according to the taxation system used.

Such a system could be:

• simplified tax system (6% and 15%);
• OSNO;
• UTII;
• Unified Agricultural Sciences.

The deadline for submitting a declaration under the simplified tax system (in both types) is April 30. The accompanying document is a book of income and expenses under the simplified tax system, which is submitted to the Federal Tax Service at the request of the department (usually during a tax audit). Let us note that in 2019 the book is maintained according to a new form, put into effect by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n.

Under OSNO, the declaration in form 3-NDFL is submitted by April 30. The document accompanying it is a report on estimated income in form 4-NDFL. His IP is handed over to:

• within 5 days after the end of the month when income under the OSN was received for the first time;
• when income increases or decreases by 50% or more compared to that reflected in the previously submitted 3-NDFL declaration or form 4-NDFL.

IMPORTANT! Since 2018, the updated form 3-NDFL has been used, approved by order of the Federal Tax Service dated October 25, 2017 No. ММВ-7-11/822@.

For UTII declaration in 2019 the following is provided:

• for the 4th quarter of 2018 - until January 20;
• further - until the 20th day of the month following the quarter for which the declaration is submitted.

1. VAT declaration (in case of special taxation, when issuing an invoice and in other cases provided for by law):

• for the 4th quarter of the year - until January 25, then - until the 25th day of the month for the quarter for which the declaration is submitted (the period in which the transactions to be reflected in the declaration were carried out);
• when importing goods from other EAEU countries - until the 20th day of the month following the one in which the goods were imported; when importing goods from countries outside the EAEU, the VAT payer submits a customs declaration to the Federal Customs Service directly when registering the goods at the border;

• log of received and issued invoices - until the 20th day of the month for the reporting period. This journal is submitted by entrepreneurs performing an intermediary function on the basis of commission agreements, transport expedition or agency agreements, as well as performing the functions of a developer.

What reports does an individual entrepreneur submit in 2019?

In 2019, an individual entrepreneur with employees rents the same as an entrepreneur working independently, and in addition:

Don't know your rights?

1. Personal income tax reporting (on behalf of the tax agent) in the form of:

• 2-NDFL certificates, which are submitted a year before April 1 (with sign 1), before March 1 for income from which it was not possible to withhold tax (with sign 2);
• 6-NDFL calculations for the year - before April 1, in 2019 - until the end of the month after the period for which the document is submitted (1 quarter, half a year, 9 months - further, unless otherwise indicated, reporting periods should be understood as such periods) .

1. Insurance reporting in the form of:

• a single calculation of insurance premiums for the year (sent to the Federal Tax Service) - until January 30, in 2019 - until the end of the month for the period for which the document is submitted;
• calculation of 4-FSS (sent to the FSS) for the 4th quarter of the year - until January 20, in 2019 - until the 20th of the month for the period (in paper form), until the 25th - in electronic form;

We have selected excellent electronic reporting services for you!

IMPORTANT! Form 4-FSS for 9 months of 2018 and in subsequent reporting periods - starting from the 1st quarter of 2018, is filled out according to the updated form, as amended by Order No. 275 of the FSS of the Russian Federation dated 06/07/2017.

• SZV-M (sent to the Pension Fund) in 2019 - before the 15th day of the month following the reporting month;
• SZV-STAZH, ODV-1 (sent to the Pension Fund) for 2019 - before March 1, if a citizen retires in 2019 - within 3 days after receiving the application for retirement;

• report on the average staff size for the year - until January 20.

Individual nuances characterize the reporting of individual entrepreneurs in 2019 for Rosstat. Let's study them.

Statistical reporting of individual entrepreneurs in 2019: nuances

In general, individual entrepreneurs do not submit any reports to Rosstat. Exceptions are observed if certain categories of individual entrepreneurs (within sample observations) or all individual entrepreneurs (within the framework of continuous observations) fall into the sample of economic entities for which economic statistics should be collected.

Thus, in accordance with Rosstat order No. 263 dated 06/09/2015, all individual entrepreneurs were required to submit reports to the department in Form No. 1-entrepreneur by 04/01/2016. This order was issued in accordance with the provisions of paragraph 2 of Art. 5 of the Law “On the Development of Small and Medium Businesses” dated July 24, 2007 No. 209-FZ, according to which continuous monitoring is carried out once every 5 years. And if this norm is not changed, then the individual entrepreneur has the right to expect the emergence of an obligation to participate in continuous statistical observation based on the results of activities in 2020.

At the same time, individual entrepreneurs may be required to submit reports to Rosstat as part of sample observations, which the agency can initiate on a monthly or quarterly schedule. However, the composition of the sample is determined no more than once a year (clause 2 of the Rules approved by Decree of the Government of Russia dated February 16, 2008 No. 79). Individual entrepreneurs learn about being included in the sample (and about the need to provide statistical reporting) by receiving letters from Rosstat by mail.

The obligation to submit statistical reports within the framework of sample studies can be assigned to individual entrepreneurs working in a fairly wide range of activities. We will study the deadlines and other conditions for submitting reports to Rosstat by such entrepreneurs.

What reports do individual entrepreneurs submit to Rosstat in 2019?

In 2019, individual entrepreneurs who:

1. Carry out any type of activity except retail trade (with the exception of the sale of cars and motorcycles - they may be required to submit statistical reports).

Such individual entrepreneurs may be required to submit a report in Form 1-IP for 2018 - before 03/02/2019.

1. They have a staff of more than 100 people and carry out:

• production of products within the framework of mining or manufacturing;
• production and supply of electricity, gas, steam, logging;
• activities in the field of fishing.

Their possible obligation is to submit a report in Form 1-IP (monthly) monthly - before the 4th working day after the end of the reporting month.

1. They operate in trade and repair household items for citizens.

1. They belong to micro-enterprises with a staff of up to 15 people and work in the same areas as individual entrepreneurs who submit the 1-IP form (month).

What kind of reporting an individual entrepreneur submits in 2019 depends on whether they have employees and on the area in which they operate. Recipients of reports from individual entrepreneurs can be the Federal Tax Service, Social Insurance Fund, Pension Fund of Russia or Rosstat.

Any individual entrepreneur knows firsthand how important it is to make contributions to the tax service on time. At the same time, forgetting about the importance of providing tax reporting.

Despite the fact that this is an equally serious responsibility, many, often due to inexperience, forget to submit documentation to the relevant services on time.

As a result, they receive hefty fines.

To prevent such situations in the future, you should familiarize yourself in advance with the list of forms and deadlines for their submission.

Reporting for individual entrepreneurs on the simplified tax system, UTII with an empty staff in 2019

Those who are just starting their entrepreneurial activity are wondering about choosing a tax payment system. The choice is between two special regimes: simplified tax system and UTII.

Each of them has a number of special characteristics that need to be taken into account in order not to make a mistake and reduce your tax payments to the maximum.

The most common tax payment regime created for small and medium-sized businesses is the simplified tax system.

When applying this tax payment system, you must pay advance payments yourself without delay. The tax is paid based on the results of the current year in accordance with Article 346.21 of the Tax Code.

Calendar of payments and submission of documents to the simplified tax system in 2019.

When completing its activities, the individual entrepreneur must in any case provide the latest declaration for the last month of work by the 25th.

The certification of KUDiR by the tax authority has been abolished, but this does not mean that it does not need to be maintained. Any individual entrepreneur must have it stitched and numbered.

A business owner has the opportunity to choose the object of taxation:

• Pay 6% of total income and reduce the tax on insurance contributions;
• Pay 15% of the amount received when expenses are deducted from income.

By choosing the simplified tax system and paying 6% of income with an empty state, an individual entrepreneur has the opportunity to significantly save on paying tax on insurance premiums. Moreover, in an amount reaching 100%.

then the right becomes available if insurance premiums are almost fully credited to the account of the Pension Fund of the Russian Federation.

When the object of taxation is the amount obtained by deducting expenses from income, fully paid insurance premiums reduce the tax base.

UTII is a tax payment regime in which the amount of payments is calculated on the basis of potential income that can be obtained from permitted activities without taking into account the actual monetary or material values ​​received. A feature of this method is that it takes into account exclusively physical indicators, such as retail space and parking area.

The higher they are, the higher the potential taxable income. When choosing UTII, tax will have to be paid regardless of the profit received or business activity, however, if income grows, the tax will remain fixed.

Reporting in this tax regime has a number of special characteristics and its own filing dates:

• KUDiR - not needed, it can be omitted;
• It is mandatory to submit a tax return by the 20th in all four quarters (April 20, 2019, July 20, 2019, Oct. 20, 2019, Jan. 20, 2020).

Submission of reports is carried out at the tax service department at the actual place of activity, and when carrying out several types - at the place of residence:

• services for moving goods or transporting passengers;
• trade related to the distribution or delivery of goods;
• advertising in vehicles.

Reporting on physical indicators is required.

There are no strict rules for this point in the law. For example, for the indicator “sale area”, a lease or sublease document is provided.

The total area of ​​the occupied space is recorded, how much space is directly used for work, and what part is allocated for utility rooms.

List of tax reports required by individual entrepreneurs for OSNO 2019

The general tax regime is considered the most onerous and complex. In order to understand the scope of tax reporting and payment of taxes on OSNO, it is often necessary to contact a specialist. However, this complexity hides significant benefits for some individual entrepreneurs.

This system does not impose any restrictions on activities, size of staff or income received. Individual entrepreneurs have the right to choose simultaneously with OSNO, UTII or PSN.

It is beneficial to apply the general taxation system in several cases:

1. Partners and customers also use OSNO and pay VAT. By paying VAT to suppliers and performers, you can reduce your personal value added tax.
2. Similarly, IP partners on OSNO can also apply input VAT to the deduction, as a result of which the competitiveness of the entrepreneur increases, based on the profitability of cooperation with him.
3. When importing goods, VAT paid can be returned as a deduction.

Those who use OSNO must provide the following reporting:

1. Declaration in form 3-NDFL. It is provided once a year until April 30. 2019;
2. Declaration of estimated income in form 4-NDFL.
   Created to carry out calculations of advance personal income tax payments.
   This declaration is submitted within five days after the end of the month in which some income was received.
   Without exception, all individual entrepreneurs draw up this document: both those who have just started their activities, and those who took a break from work and, accordingly, had no income, and then resumed their activities. An increase or decrease in annual income by more than 50% does not affect the provision of the document.

Individual entrepreneur reporting required by the tax authorities if there are payments to employees

The emergence of a staff of employees obliges the individual entrepreneur to provide a number of new reporting forms.

It is mandatory to provide the data entered in Form 2-NDFL for the previous year before April 1st.

For FSS, you must provide calculation of data in form 4-FSS. By the 20th day of the month following the reporting period, it is necessary to submit information on paper.

The electronic version of the document is provided until the 25th of the month after the reporting period.

For the Pension Fund of Russia there is its own form of data submission - RSV-1 (Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p). The paper version of the document is provided until the 15th, the electronic version - until the 20th of the month following the reporting period.

January 20, 2019 is the last day to send information about the average headcount of the enterprise.

In 2019, entrepreneurs had a new reporting form related to information about insured persons. It is provided monthly to the Pension Fund in the form SZV-M.

Statistical reporting in 2019 for individual entrepreneurs

The report to Rosstat contains information about the activities of an individual entrepreneur, the number of employees, wages, and the level of financial and economic activity.

The study of statistics can be continuous or selective. The first is held once every five years on the basis of Article 5 of Law No. 209-FZ. This statistical observation fell in 2019, so before April 1 it is necessary to fill out the appropriate form (No. MP-SP, IP - form No. 1-entrepreneur) and send the data to Rosstat.

There are quite a lot of such forms, so it is important to check the correct one with your regional representative of the federal service. Selective - carried out every year for micro-enterprises, also every month or quarter for small and medium-sized enterprises selected by Rosstat.

If someone is not included in the list this year, then a check awaits him next year.

The generated lists can be found on the regional websites of the state statistics service in the “Statistical reporting” section and the “List of reporting entities” tab.

According to the rules, Rosstat warns about the inspection by sending a letter to the post office, but in practice they do not always arrive. In order to avoid receiving fines and always be aware of the matter, it is recommended to view the data on the institution’s Internet resource or check with federal service employees for information.

Dates for submitting reports to the tax service for individual entrepreneurs in 2019

The table contains all possible reports for individual entrepreneurs during the year, both for OSNO, simplified tax system, and for UTII. It is necessary in order not to miss the deadline and not to forget what reports need to be submitted, to whom and when.

Dates for all systems are identical.

Document submission deadline	Name of the form for filling out data
In the period until January 20.	KND-1110018. Contains information about the average number of units in the state Declaration of UTII. A form to be filled out if an entrepreneur conducts several types of activities
Electronic document - until January 25.	4-FSS. Represents a calculation of contributions to the Social Insurance Fund, which will be needed when an employee goes on maternity leave or in the event of an injury at work
Until January 25th	Declaration for value added tax
Electronic document - until February 22. Paper document – ​​until February 15.	RSV-1. Data on contributions to pension and health insurance for employees provided to the Pension Fund. Individual entrepreneurs who operate without employees do not submit this form
Until April 1 current year	2-NDFL. A report that records the profits of individuals for the ended tax period. A separate document is issued for each employee Form MP-SP and form 1-Entrepreneur. In 2019, a comprehensive study of individual entrepreneurs of small and medium-sized businesses will be conducted based on last year’s data. The forms must be clarified with regional representatives of Rosstat.
No later than May 4	3-NDFL. Declaration regarding income taxes for individuals

Find out the deadlines for payment and submission of individual entrepreneur reports for all taxes (checklist) from the video:

In contact with

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 day 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 USTDV. Here, too, you need to take into account that the tax itself is paid no later than the 25th day of the month following the reporting quarter, and reporting is completed before the 20th day of that 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.

To successfully carry out business activities, you need to know exactly how to submit individual entrepreneur reports.

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. However, some reports must be filed quarterly, and there are significant penalties for failure to submit information.

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

Let us immediately make a reservation that today there are many organizations that undertake to support the activities of entrepreneurs. That is, for a certain fee, they will not only tell you how to report as an individual entrepreneur, but will also help you with the preparation of a full package of documents.

What kind of reporting do individual entrepreneurs submit?

Tax reports of an individual entrepreneur

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

Accounting statements of an individual entrepreneur

Based on the federal law of December 6, 2011 No. 402-FZ, absolutely all economic entities, including individual entrepreneurs, must maintain 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 accounting records. Accordingly, the accounting statements of an individual entrepreneur, no matter what taxation system the individual entrepreneur is on, may not be submitted.

Individual entrepreneur 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 business activities 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 book for individual entrepreneurs (can be divided into an income book and a business operations book), as well as in various statements.

Income book

This document can be maintained both electronically and in paper form (the electronic book is subsequently printed, bound and numbered in the same way as the paper one), and it must be ensured that the information cannot be corrected in electronic form. Any corrections in the income book must be explained (or better yet, not allowed at all) and dated and certified 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, and the book is kept for a period of one financial year.

Such books are the main reports of individual entrepreneurs.

Vedomosti

Submitting individual entrepreneur reports also involves maintaining nine different statements (if necessary), namely:

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

Based on books and statements, financial statements of individual entrepreneurs are compiled twice a year and submitted to the tax service.

Deadlines for submitting individual entrepreneur reports

Filing tax reports for individual entrepreneurs 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.

Quarterly reporting of individual entrepreneurs

For individual entrepreneurs without employees

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

An entrepreneur submits information to the Social Insurance Fund quarterly (by the 15th day of the next month) using the simplified tax system and the special tax system (if there is an insurance agreement).

An entrepreneur on OSN submits a VAT return every quarter (until the 20th of the next month) and pays land tax.

For individual entrepreneurs with employees

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

Annual reporting of individual entrepreneurs

For individual entrepreneurs without employees

Entrepreneurs annually submit to the simplified tax system:

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

p>Entrepreneurs also additionally submit to the OSN:

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

For individual entrepreneurs 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 employee income

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

If the deadlines for individual entrepreneur reporting are still not entirely clear, or you doubt their compliance, or you are worried that you will not remember everything at once and may get confused somewhere and not submit reports on time, remember the individual entrepreneur reporting calendar can be found on some sites on the Internet.

Reporting upon liquidation of individual entrepreneurs

When closing an individual entrepreneur, 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 closure of the enterprise or immediately after, without delay, and be sure to inform the fund employees about the liquidation, otherwise they will continue to charge contributions.

Tax reporting is also submitted when closing an individual entrepreneur. At the same time, an entrepreneur on UTII submits a report before submitting documents for liquidation (it is best to combine this event with the end of the reporting quarter), and an entrepreneur on the simplified tax system submits a report only in the first quarter of the following year. Of course, it is not forbidden to submit a report earlier.

It is also worth mentioning that documents on liquidation and submitted reports must be kept for three years, since the tax service may call the former entrepreneur for an audit.

We hope our article helped you understand what kind of reporting individual entrepreneurs submit.

• Economics, Business