When to submit a report on SP. IP reporting. What reporting should an individual entrepreneur submit? How to make a report on the simplified tax system for individual entrepreneurs

For successful implementation entrepreneurial activity you need to know exactly how to submit an IP report.

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

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

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

What kind of reporting do IP

Sole Proprietor Tax Reports

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

Accounting statements of an individual entrepreneur

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

IP financial reporting

Despite the fact that we indicated above that an individual entrepreneur does not keep accounting records, he must still record the results of his entrepreneurial activity according to a simplified scheme. According to the national standard financial reporting#1 Entrepreneurs must keep records of their business activities ( business transactions and events) in the income ledger for individual entrepreneurs (can be divided into income ledger and business transactions ledger), as well as in various statements.

income ledger

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

Such books are the main reports of individual entrepreneurs.

Vedomosti

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

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

On the basis of books and statements, twice a year, financial reports IP and submitted to the tax service.

IP reporting deadlines

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

IP quarterly reporting

For sole proprietors without employees

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

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

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

For sole proprietors with employees

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

IP annual reporting

For sole proprietors without employees

Entrepreneurs annually submit to the simplified tax system:

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

p> Entrepreneurs on DOS also additionally submit:

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

For sole proprietors with employees

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

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

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

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

Reporting upon liquidation of IP

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

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

What are the options for USN?

All individual entrepreneurs on the simplified tax system are required to keep tax records and submit reports to the Federal Tax Service. Entrepreneurs can choose one of two "simplification" options. tax rates may be 6% of income or 5-15% of the difference "income minus expenses". At the same time, both forms of the simplified tax system can exist both with and without employees. If there are employees, the IP also submits reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS for employees.

Deadlines for the submission of IP reporting on the simplified tax system

The tax reporting of an individual entrepreneur on a “simplified” basis is primarily an annual completion and submission tax return according to the USN in the Federal Tax Service.

In what form is the tax return submitted?

There are two options for presenting a document:

1. In printed form:

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

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

The declaration form for 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 / [email protected]

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

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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 on the simplified tax system did not conduct business and had no income during the year, he must hand over to tax office null declaration.

Penalties for failure to submit a declaration

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

Also, violation of the deadlines for filing a declaration or failure to submit it may result in 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 deal with the procedure and deadlines for reporting.

Reporting is the main headache» Entrepreneurs. Legal entities in this matter rightly rely on the chief accountant, and a person running a private business often performs these duties on his own. Therefore, individual entrepreneurs should not only be aware of the procedure and deadlines for filing necessary documentation, but also about the latest legislative innovations in this area.

“Accounting without an accountant” is not at all uncommon among individual entrepreneurs, you just need to clearly understand where exactly and in what time frame you need to submit information, and, of course, competently draw up the necessary documents.

What does the IP reporting calendar depend on?

What information, to which control bodies and how often it is necessary to provide an individual entrepreneur, depends on 4 factors. The first is unconditional, reflecting a certain tax payment system specific to each individual IP. 3 others provide for binarity: if IP is characterized this feature business, reporting is necessary, but there is no court. The latter include:

• reports on people working for individual entrepreneurs;
• cash turnover accounting;
• information about additional fees.

A law-abiding individual entrepreneur provides information about the work of his company to such control bodies:

• to the tax office;
• in the FIU (if necessary);
• in the FSS;
• to the statistical authorities (if such a request was received);
• to some other bodies, if the nature of their business requires it.

IP is clean before the tax authorities

The chosen taxation regime dictates the number and terms of both the tax payments themselves and the submission of information about them.

NOTE! Tax payment deadlines and deadlines tax reports- these are legislatively different dates, they may not always coincide.

The most voluminous "package" of reports during the year must be submitted to businessmen who adhere to the general tax collection regime. Using other modes, you can reduce your tax burden and simplify communication with regulatory authorities.

The laws of the Russian Federation offer entrepreneurs a choice of 5 options for paying taxes.

1. The general system is OSN.
2. "Simplified" - USN.
3. "Vmenenka" - UTII.
4. Agricultural system - ESHN.
5. Patent system - PSN.

IMPORTANT! If there is a combination of different systems, then each of them should be accompanied by its own separate accounting.

Declarations for different regimes

Each tax system provides for its own type of declaration, submitted to the Federal Tax Service at a given time.

1. On the DOS 3 types of tax returns are filed:
   • 3-NDFL - sums up the results of the year; must be submitted before the beginning of May of the year following the reporting year;
   • 4-NDFL - registers income; submitted no later than 5 days after the end of the month marked by the first income;
   • VAT - quarterly report; rented before the 20th day of the month that opens the new quarter.
2. USN provides for an appropriate declaration to be submitted annually by April 30 of the year following the reporting year. If the activity was not carried out, a "zero" report must be submitted.
3. UTII requires a quarterly declaration, the deadline of which is the 20th day of the beginning of the next quarter.
4. ESHN offers to report on the results of the year, submitting reports a month earlier than the simplified tax system (until March 31).
5. PSN does not require a tax return.

Don't forget about KUDIR!

Book of income and expenses it is necessary to keep all entrepreneurs, except for those working on the "imputation" (they must register significant physical indicators). Lack of this book may result in a fine.

KUDIR must be stitched and numbered, the individual entrepreneur keeps it with him. There is no need to certify it since 2013.

Entrepreneurs who are "sitting" on the ESHN can maintain KUDIR both in paper and electronic form:

• paper media must be certified by the signature and seal of the tax authorities before the start of maintenance;
• electronic accounting must be similarly certified annually before the beginning of April of the next year.

What else to hand over to the FTS?

What documents and when should be submitted to the Federal Tax Service, see Table 1.

Tab. one

Statistical reporting

Statistics reports must be submitted for any taxation regime, but only if your company is included in the sample of the regulatory authority, which you will be notified in writing. Having received a written request from the statistical authorities for the provision of information, forms and instructions for filling them out, it is necessary to prepare report No. 1-IP for the year before March 1 of the current period. The presence of your company in the statistical sample can be monitored on the official website of the statistical office.

IP - employer

If hired employees work for you, then you need to provide mandatory reports to the FIU and FFOMS. Reporting to these bodies is not submitted without employees.

Types and timing of IP reporting to the Pension Fund are given in Table. 2.

Table 2

Social Security Fund - just one report

It is necessary to report every quarter on insurance premiums deducted for employees in the form 4-FSS. You can hand it in on paper (until the 15th day) or via the Internet (until the 25th day of the month following the closing of the quarter).

For those who work with cash

Individual entrepreneurs using cash registers or issuing strict reporting forms must adhere to the requirements of cash discipline. Legislation has simplified its requirements for private businessmen:

• abolished cash documents, except for payrolls and settlements wages;
• the cash balance limit has been removed.

Additional taxes and reports on them

If an individual entrepreneur is engaged in certain types of activities that are subject to additional taxes, you also need to pay and report on them on time. Declarations are submitted for the following tax payments:

• water tax (once a quarter until the 20th day);
• excisable tax (once a month until the 25th day of the next period); in addition to the declaration, you must also submit a notice of advance payment in 4 copies, 1 in electronic form, before the 18th day of the current month;
• mining - once a month until the end of the next.

ATTENTION! Land tax declaration has been canceled since 2015. The tax authority calculates this payment on its own and issues a requirement for its payment.

In some types of activities that require additional control, individual entrepreneurs take part quite rarely, but the law still provides for reporting to:

• Rosprirodnadzor (if the activity is related to the use of natural resources) - a fee for negative environmental impact is submitted quarterly, and information about this is submitted before the 20th day of the month following the quarter;
• authorities controlling the cleanliness of the atmosphere (if the activity is associated with a certain level of emissions and waste) - form 2-TP "Air" is submitted once a year until January 22 of the next year, and waste must be reported before February 1.

NOTE! The transport fee for individual entrepreneurs, as well as the submission of information about it, is not valid: private entrepreneurs who have vehicles just pay the regular tax on them.

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 tax reporting.

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

As a result, they receive heavy fines.

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

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

Those who are just starting their entrepreneurial activity are wondering about the choice of tax payment system. The choice arises between two special regimes: USN and UTII.

Each of them has a number of special characteristics that must be taken into account in order not to miscalculate and reduce the payment of taxes 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, it is necessary to pay advance payments on your own without delay. The tax is paid according to the results of the current year in accordance with Article 346.21 of the Tax Code.

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

At the end of its activity, the IP in any case must provide the last declaration for the last month of work before the 25th day.

Certification of KUDiR in tax authority abolished, but this does not mean that it should not be carried out. It must be stitched and numbered by any individual entrepreneur.

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

• Pay 6% of total income and reduce tax on insurance contributions;
• Pay 15% of the amount received when deducting expenses 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. And in the 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 received by deducting expenses from income, fully paid insurance premiums cut the tax base.

UTII is a tax payment regime in which the amount of payments is calculated on the basis of the potential income that can be obtained from permitted activities, without taking into account the actual cash or income received. material assets. A feature of this method is the consideration of only physical indicators, such as a trading place, parking area.

The larger they are, the greater the taxable potential income. When choosing UTII, the tax will have to be paid regardless of the profit received or doing business, however, with an increase in income, the tax will remain fixed.

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

• KUDiR - not needed, it can be omitted;
• tax returns are required by the 20th in all four quarters (Apr 20, 2019, Jul 20, 2019, Oct 20, 2019, Jan 20, 2020).

Reporting is done at the tax office actual place carrying out activities, and in the implementation of several types - at the place of residence:

• services for the movement of goods or transportation of passengers;
• trade associated with the delivery or distribution of goods;
• advertising in vehicles.

Physical reporting is required.

There are no strict rules in the legislation for this item. For example, for the indicator "area outlet» a lease or sublease document is provided.

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

List of tax reports required by IP for OSNO 2019

General Mode tax payments considered the most burdensome and difficult. In order to deal with the volume of tax reporting and the payment of taxes on OSNO, it is often necessary to contact a specialist. However, behind this complexity, for some IPs, there are significant benefits.

There are no restrictions on activity, staff size or income received in this system. Individual entrepreneurs have the right to choose simultaneously with OSNO, UTII or PSN.

The general system of taxation is advantageous to apply in several cases:

1. Partners and buyers also use OSNO and pay VAT. Due to the payment of VAT by suppliers and contractors, it is possible to reduce personal tax for added value.
2. Similarly, IP partners on OSNO can also apply incoming VAT for deduction, as a result of which the competitiveness of the entrepreneur increases, based on the benefits of cooperation with him.
3. When importing goods, the paid VAT can be returned in the form of a deduction.

Those who apply the OSNO must provide the following reports:

1. Declaration in the form 3-NDFL. It is available once a year until 30 April. 2019;
2. Declaration of estimated income in the form of 4-NDFL.
   It is created for carrying out calculations of advance payments of personal income tax.
   This declaration is submitted within a period of up to five days after the expiration of the month in which a certain 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. Increases and decreases in annual income by more than 50% do not affect the provision of the document.

IP reporting required by the tax authorities in the presence of payments to employees

The appearance of a staff of employees obliges an individual entrepreneur to provide a number of new reporting forms.

Before April 1, it is obligatory to provide the data entered in the 2-NDFL form for the previous year.

For the FSS, it is necessary to provide the calculation of data in the 4-FSS form. Before 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 day of the month after the reporting period.

The FIU has its own data submission form - RSV-1 (Decree of the Board of the Pension Fund of the Russian Federation of 16.01.2014 No. 2p). The paper version of the document is provided before the 15th, the electronic version - before the 20th day 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 have new form reporting related to information about insured persons. It is provided monthly to the Pension Fund in the form of SZV-M.

Reporting on statistics in 2019 for individual entrepreneurs

The report to Rosstat contains information on 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 on 2019, so before April 1, you must fill out the appropriate form (No. MP-sp, IP - form No. 1-entrepreneur) and send the data to Rosstat.

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

If someone did not make the list this year, then the check awaits him next.

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

According to the rules, Rosstat warns about the check by sending a letter to the post office, but in practice they do not always reach. In order not to receive fines and always be aware of the case, it is recommended to view the data of the institution's Internet resource or clarify information with federal service employees.

Dates of submission of reports to the tax service for individual entrepreneurs in 2019

The table contains all possible reporting for individual entrepreneurs during the year, both for OSNO, USN, and for UTII. It is necessary in order not to miss the deadline and not to forget what reporting, to whom and when it is necessary to submit.

The dates for all systems are identical.

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

In contact with

The article contains a convenient table for all types of IP reporting on the simplified tax system in 2020 with the deadlines for its submission. It will help to avoid fines for individual entrepreneurs on the simplified tax system without employees and with hired personnel. Also in the article you will find convenient services for filling out reporting forms.

The composition and scope of the reporting of an entrepreneur working on a simplified system depends on whether he has employees, individuals who are contractors under contracts for the performance of work or the provision of services, as well as whether the businessman conducts foreign economic activity and acts as an agent for any or tax payments.

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

Many individual entrepreneurs are required to submit a tax return. Fill it out easily in the BukhSoft program. The program will send the finished report to the tax office automatically. Before sending, the declaration will be tested by all verification programs of the Federal Tax Service. Try it for free:

Fill out the declaration in the BukhSoft program →

IP reporting on the simplified tax system with employees

Here is a list mandatory forms reporting for individual entrepreneurs on the simplified tax system, which has hired personnel.

1. Declaration on the tax paid in connection with the application of the simplified tax system. The tax service approved the form by order of 26.02.2016 N ММВ-7-3 / [email protected] Individual entrepreneurs submit it every year no later than April 30 of the year following the reporting one. For example, you need to report for 2019 by April 30, 2020 inclusive.
2. An individual entrepreneur who has employees annually submits information about their average number. For this, the KND 1110018 form was introduced (approved by order of the Federal Tax Service of March 29, 2007 No. MM-3-25 / 174). An exception is possible only for individual entrepreneurs who did not hire anyone during the year (clause 3 of article 80 of the Tax Code of the Russian Federation).
3. The entrepreneur is obliged to report on all payments to individuals in respect of which he acted as a tax agent during the year. These are payments for reporting year in cash and in kind.

In terms of payments to individuals, the entrepreneur submits:

• annually for each certificate of income in the form of 2-NDFL;
• quarterly general report on the form 6-NDFL.

1. The entrepreneur is also required to report to the FIU and the FSS. He should submit:

• quarterly ERSV (calculation of insurance premiums):
• monthly form SZV-M;
• annual SZV-STAZH form;
• quarterly 4-FSS.

Fill in the SZV-M in the BukhSoft program. She will prepare a report for submission to the Pension Fund, taking into account all changes in legislation on the current form. The form will be tested by all of the Foundation's screening programs before submission. Try it for free:

Fill in the SZV-M in the BukhSoft program →

IP reporting on the simplified tax system with employees in 2020 (table with deadlines)

We have collected the types of reporting for individual entrepreneurs with employees and the deadlines for its submission in Table 1. It also contains forms and sample documents available for download.

Table 1. Mandatory tax reporting in 2020 for individual entrepreneurs

What reports does the IP submit to the simplified tax system in 2020 without employees?

IP reporting on the simplified tax system without employees for 2020 is presented in table 2.

Table 2. Reporting of individual entrepreneurs without employees in 2020

Other mandatory IP reporting on the simplified tax system

Regardless of whether the entrepreneur has hired staff or not, in some cases he will have to submit additional reports.

1. If an individual entrepreneur is an importer of goods from the EAEU, he submits a declaration on indirect taxes. The Federal Tax Service approved the form by order No. SA-7-3/765 dated September 27, 2017. Reporting must be done on a monthly basis no later than the 20th day of the month following the month of adoption imported goods to accounting. When leased items are imported, the declaration is submitted no later than the 20th day of the month following the month in which the lease payment is due in accordance with the contract.

1. If the IP is tax agent on VAT or conducts operations under joint activity agreements, trust management of property or concession agreements, he submits a VAT declaration to the IFTS. To fill it out, use the BukhSoft program.

Fill in the VAT declaration in the BukhSoft program ⟶

IP taxes on the simplified tax system without reporting

Regardless of the object of taxation used, an individual entrepreneur is obliged to pay a transport tax on cars and other vehicles registered on it. He transfers the amount to the budget on the basis of the notification received and the payment document. As a rule, the IFTS sends these documents by mail. Declaration on transport tax You do not need to submit to the IFTS.

Also IP like individual must pay tax on their property. The basis for payment is a notification from the IFTS. Reporting is not given.

To check the calculation, use the online calculator:

Similar rules apply to land tax.

We also give in tables 3 and 4 the amount of insurance premiums for individual entrepreneurs in 2020 with and without employees:

Table 3 Fixed IP payments in 2020 for yourself

Table 4 IP insurance premiums in 2020 for employees