What goes to the tax office. What kind of reporting does the individual entrepreneur submit? Documentation rules
For the successful implementation of entrepreneurial activity, you need to know exactly how to submit reports to an individual entrepreneur. This will help to avoid in relations with the fiscal authorities not only moral troubles, but also quite material penalties. Therefore, every year every entrepreneur, even one who works under a simplified taxation system and is the only employee in his business, must submit all the necessary reports to government services. At the same time, some reports must be submitted on a quarterly basis, and serious fines are provided for failure to provide information. Let's try to figure out what kind of reporting an individual entrepreneur should submit. There are many organizations that support the activities of entrepreneurs. That is, for a certain fee, they will not only tell you how to report to an individual entrepreneur, but also help you with the preparation of a complete package of documents.
It is also worth considering the fact that since 2016 entrepreneurs who employ more than 25 people must submit reports only in electronic form. All the rest can do with the paper version for now.
What kind of reporting do individual entrepreneurs submit?
Consider the main types of reporting that individual entrepreneurs submit.
Individual entrepreneur tax reports
Tax reports, of course, depend on the chosen taxation system. For example, entrepreneurs applying special taxation regimes (single tax on imputed income (UTII), patent taxation system (PSN), simplified taxation system (STS), single agricultural tax (USHN)) submit only a general tax return, while while an entrepreneur who is on the general taxation system (OSN) must also submit a VAT declaration, a declaration on personal income. This is not counting land taxes, as well as information in the Pension and Insurance Funds and statistical data.
Also, from 2016, all employers will need to submit information on withholding tax on personal income on a quarterly basis.
Financial statements of an individual entrepreneur
On the basis of Federal Law No. 402-FZ of December 6, 2011, accounting must be kept by absolutely all subjects of 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 accounting records. Accordingly, the financial statements of an individual entrepreneur, no matter what taxation system the individual entrepreneur is on, may not surrender.
Book of accounting of income, income and expenses
As already noted, an entrepreneur is exempted from accounting if he keeps records in accordance with the requirements of tax legislation. With the exception of individual entrepreneurs who pay a single tax on imputed income, the main ledger is the Book of Income or the Book of Income and Expenses.
This document can be kept both in electronic and in paper form (the electronic book is subsequently printed, laced up and numbered in the same way as paper), while it must be ensured that it is impossible to correct the information in electronic form. Any corrections in the income book should be explained (or even better not to allow them at all) and certified by the date signed by the head of the company (and if the company has a seal, also by the seal).
The information in the book must be consistent, complete and accurate, and the book is started for a period of one financial year. Such books are the main reports of the SP
Deadlines for submitting reports to IP
The submission of tax reports to 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
Consider how the quarterly reporting of an individual entrepreneur is submitted.
For individual entrepreneurs without workers
An individual entrepreneur on UTII on a quarterly basis (by the 20th day of the next month) submits a tax return and pays a single tax (by the 25th day of the next month).
An entrepreneur on the STS and DOS on a quarterly basis (by the 15th day of the next month) submits information to the Social Insurance Fund (if there is an insurance contract). An entrepreneur submits a VAT return to the DOS every quarter (until the 25th day of the next month).
For individual entrepreneurs with employees
Individual entrepreneurs who are employers submit information to the Social Insurance Fund on a quarterly basis (until the 15th day of the next month, calculation of compulsory social insurance in case of temporary disability, in connection with maternity, as well as compulsory social insurance against occupational diseases and accidents at work) and to the Pension Fund (by the 15th day of the second month, which follows the reporting month, reports on the payment of contributions and personalized accounting are submitted).
IE employers have also submitted quarterly information on personal income tax on a quarterly basis in accordance with the new 6-NDFL form. The report must contain information on the taxes paid on the income of the entrepreneur's employees, as well as other data, on the basis of which the tax amount can be calculated. The deadline for submitting the 6-NDFL declaration is the last working day of the month following the quarter. The first time the calculation under the new form must be submitted before April 30, 2016.
Annual reporting of individual entrepreneurs
Consider how the annual reporting of the individual entrepreneur is submitted.
For individual entrepreneurs without workers
Entrepreneurs on the simplified tax system annually submit a tax return by April 30. Entrepreneurs submit to the OSN: by April 30, a tax return for income tax and within five days after a month from the date of receipt of income during the year - a declaration of the 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 the income of employees
If the IP reporting deadlines are still not entirely clear, or you doubt their compliance, or are worried that you will not remember everything at once and can get confused somewhere and not submit documents on time, remember the IP reporting calendar can be found on some sites on the Internet.
Reporting upon liquidation of an individual entrepreneur
When closing an individual entrepreneur, an 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. Tax reporting is also filed when closing an individual entrepreneur.
At the same time, an entrepreneur submits a report to UTII before filing documents for liquidation, and an entrepreneur submits a report to the simplified tax system no later than the 25th day of the month following the month in which business activity was terminated (in accordance with the data specified in the notification to the tax authority).
It is also worth mentioning that the documents on liquidation and on the submitted reports must be kept for three years, since the tax office can call the former entrepreneur for an audit. We hope our article helped you figure out what kind of reporting is submitted by an individual entrepreneur.
IP reporting Gusarova Yulia Everything about IP reporting on the STS in 2018: what types of reporting (depending on whether they have employees or not) must be provided to the SP on the STS. Deadlines for submitting reports.
What kind of reporting do individual entrepreneurs keep? Entrepreneur is not an entrepreneur. If one submits a single declaration once a year, then the other can fill out several reports every quarter, or even a month. It depends on the chosen tax regime and on whether the entrepreneur has employees.
The obligation to report to the tax authorities for their activities arises from an entrepreneur immediately after registration and remains with him until the IP is closed.
Entrepreneurs on OSNO at least fill out a personal income tax and VAT return.
Reporting of individual entrepreneurs to the STS and Unified Agricultural Taxation, if there are no employees - this is just one declaration per year.
Entrepreneurs report to UTII every three months.
This may be supplemented by declarations for other taxes, if, by the type of activity, the individual entrepreneur will have to pay them.
The obligation to pay tax does not always mean the obligation to fill out a tax return. For example, the FTS calculates property tax and land tax for entrepreneurs themselves and sends a notification. A businessman only has to pay the amount indicated in it, and there is no need to submit declarations.
Deadlines for submitting declarations:
1. On OSNO:
... VAT - up to the 25th day after the reporting quarter;
... 3-NDFL - once a year until April 30.
3. On UTII - until the 20th after each quarter.
If the entrepreneur has employees, you also need to report to the tax office on personal income tax and insurance premiums for employees, and annually submit information on the average number of employees. These reports are mandatory for all employers, regardless of which tax regime they apply.
In addition to the Federal Tax Service, employers send monthly information to the Pension Fund about insured persons in the SZV-M form and on the length of service of employees in the SZV-experience form. The quarterly 4-FSS form for contributions to insurance against accidents is submitted to the FSS.
Deadlines for submitting reports to individual entrepreneurs with employees:
2-NDFL - once a year until April 1;
- 6-NDFL - within a month after 1, 2 and 3 quarters, and until April 1 for the year;
- information on the average number of employees - once a year until January 20;
- calculation of insurance premiums - within 30 days after the end of the quarter;
- SZV-M - every month until the 15th;
- SZV-experience and EFA-1 - once a year until March 1;
- 4-FSS - within 20 days after the end of the quarter, in electronic form - within 25 days.
In addition to tax, entrepreneurs sometimes submit statistical reports. This should be done only if the entrepreneur is included in the sample prepared by Rosstat. Usually, the statistics authorities themselves send a notification that it is necessary to fill out the 1-IP form this year, but the entrepreneur can hedge himself and find out on his own whether he was included in the lists and whether he should report to Rosstat this year. For this there is a Rosstat service, where you can enter your data and generate a notification.
For some individual entrepreneurs, there are industry-specific forms, for example, in Rosprirodnadzor.
You need to start filling out the forms from the reporting period in which the individual entrepreneur was registered.
If you want to immediately work and report on the USN, you have 30 days after registration to switch to the USN. Do not have time - until the end of the year you will work at OSNO with all the responsibilities arising from it, and you will be able to switch to STS only from the next calendar year.
It is better not to register in the last days of December unless absolutely necessary, if you are not going to sell New Year's gifts. You will have to fill out declarations for the outgoing year in any case, even if you do not have time to earn anything. And if you manage to hire employees, then you will be provided with a bunch of reporting forms.
An entrepreneur is working or has suspended activities, the obligation to submit most of the forms for him is almost always retained as long as there is an individual entrepreneur status:
On OSNO, personal income tax and VAT declarations are handed over even at zero rates;
IP reporting on the simplified tax system is handed over in any case, whether the activity was carried out or not. If there was no income or there was no income, they submit a zero declaration according to the simplified tax system;
For UTII, unlike the STS, zero declarations are now not provided, although disputes over this are ongoing. In the meantime, if an entrepreneur ceases to operate on UTII, within 5 days he needs to submit an application for deregistration as a payer of imputed income. Until the entrepreneur does this, he must pay the UTII tax and submit a declaration with physical indicators.
The obligation to submit reports for employees also remains as long as there are valid employment contracts. The exception is 2-NDFL and 6-NDFL. According to them, the logic is different - there were no payments to employees, and reports are not needed either.
In Internet accounting "" entrepreneurs on the STS, UTII and PSN with and without employees can report with minimal effort.
Connect - and keep records competently!
Let's figure out what reports the individual entrepreneur submits on the STS, patent, UTII and OSNO with and without workers. The article contains a convenient table and useful services for doing business.
Correctly and in a timely manner to transfer the tax paid under the simplified tax system, you will be helped by:
What kind of reporting is submitted by an individual entrepreneur to the IFTS according to the general rule depends on the taxation system he applies. But there are also reports of an individual entrepreneur, which he needs to submit, regardless of the applicable tax regime. Consider the types of these reports in the next section.
Obligatory IP reports
If a businessman has employees, he is obliged to submit information on their average number annually. This does not apply only to individual entrepreneurs who did not hire anyone in the reporting year (clause 3 of article 80 of the Tax Code of the Russian Federation).
You also need to report on all individuals to whom the individual entrepreneur made payments in cash and in kind for the reporting year. These are the persons with whom he entered into employment contracts, as well as GPC contracts for the performance of work or the provision of services. In terms of taxes, you need to submit certificates in the form 2-NDFL (monthly) and the general calculation of 6-NDFL (quarterly).
Calculation in the form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill in the calculation automatically. Before being sent to the tax office, the form will be tested by all verification programs of the Federal Tax Service. Try it for free:
6-NDFL online
Regarding insurance premiums, you need to submit quarterly reports to RSV, 4-FSS and monthly to SZV-M.
You do not need to report on insurance premiums paid for yourself.
Individual entrepreneurship taxes without reporting
In addition to submitting reports, an individual entrepreneur must, regardless of the regime applied by him, pay tax on vehicles registered on him. Payment is made on the basis of received, usually by mail, tax notification and payment document. You do not need to report to the IFTS.
You can find out if the inspectorate has calculated the tax correctly using the online calculator:
Calculate transport tax
An entrepreneur who owns real estate is obliged to pay the real estate tax provided for individuals. They also pay on the basis of a tax notification without submitting reports to the IFTS.
Calculate property tax
Similar rules apply to land tax.
IP reporting on the simplified tax system
Businessmen applying the simplified taxation system submit the following types of reports to the tax authorities.
- Declaration on the single tax under the simplified tax system. The form was approved by order of 04.07.2014 No. ММВ-7-3 / 352. You need to report annually, no later than April 30 of the year that follows the reporting year.
Consider a fill pattern:
Submit the declaration on the single tax under the simplified tax system for 2018 no later than April 30, 2019 (Tuesday).
This report is filled out based on the indicators of the Book of Income and Expenses.
Prepare your tax return online
Please note: businessmen applying the “income” object with a tax rate other than 6% cannot complete the above form. It only lists the maximum rate of 6%. In this case, the Federal Tax Service recommends using the recommended form (letter from the Federal Tax Service dated 20.05.2015 No. GD-4-3 / 8533). It has blank line 120 of section 2.1.
- Declaration on indirect taxes when importing goods from the EAEU member states (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3 / 765). The form is monthly. You need to report no later than the 20th day of the month that follows the month of acceptance of such goods for accounting. When importing leased items (with the transfer of ownership to the lessee according to the agreement), they report no later than the 20th day of the month that follows the month of the due date of payment under the agreement.
IP reporting on a patent
When using the PSN, a businessman is obliged to keep a book of income and expenses, as well as pay the cost of the patent. The legislation does not provide for the need to submit a patent declaration.
At the same time, if a businessman carries out the operations specified above, or he has hired personnel, he is obliged to submit the appropriate reports to the IFTS.
Calculate the cost of a patent online
IP reporting on UTII
In terms of imputed tax, the individual entrepreneur is obliged to report quarterly (quarter - tax period) in the form approved by the Federal Tax Service by order of 04.07.2014 No. ММВ-7-3 / 353.
The deadline for filing a declaration with the Federal Tax Service Inspectorate is no later than the 20th day of the month that follows the tax period.
Table. Deadlines for submission of the UTII declaration in 2019
|
Taxable period |
Deadline |
Fill out the UTII declaration using a special online service from BuchSoft:
Prepare a UTII declaration online
- Declaration on indirect taxes when importing goods from the EAEU member states (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3 / 765). The form is monthly. You need to report no later than the 20th day of the month that follows the month of acceptance of such goods for accounting. When importing leased items (with the transfer of ownership to the lessee according to the agreement), they report no later than the 20th day of the month that follows the month of the due date of payment under the agreement.
- If an individual entrepreneur is a tax agent for VAT or carries out operations under agreements of joint activity, trust management of property or concession agreements, he must submit a VAT return.
IE reporting on OSNO
Individual entrepreneurs on OSN are payers of personal income tax and VAT. They are required to submit the following types of reports.
- Declaration 3-NDFL. You need to report on it even if there is no income for the tax period (calendar year). The form was approved by the Federal Tax Service by order of December 24, 2014 No. ММВ-7-11 / 671. You need to hand over the document to the Inspectorate of the Federal Tax Service at the place of residence.
- Declaration of estimated income (form 4-NDFL). The form was approved by the Federal Tax Service by order of December 27, 2010 No. ММВ-7-3 / 768. Inspectors require it to be filled out and submitted in order to calculate the personal income tax advance payments to the individual entrepreneur, which he will pay during the year.
The obligation to submit this type of reporting arises for an individual entrepreneur from the moment he receives his first income and then annually.
The specific deadline is set only for the registered individual entrepreneurs. They should report to the IFTS within 5 working days after the end of the month from the date of receipt of the first income.
- VAT declaration (approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / 558). It must be submitted electronically on a quarterly basis. Completion date - no later than the 25th day of the month following the expired quarter.
Table. Deadlines for submission of the VAT return in 2019
|
Taxable period |
Deadline |
Fill out the VAT return using a special online service from BuchSoft:
Prepare VAT return online
A table on the reporting of individual entrepreneurs and the timing of its delivery
We have collected all the information regarding the reporting of individual entrepreneurs on taxes and insurance premiums for you in a convenient table 3.
Table 3... All IP reporting
|
Tax |
The form |
Periodicity |
Deadline |
|
OSNO |
|||
|
Every quarter |
25 days of calendar days after the end of the quarter |
||
|
Form 3-NDFL (approved by order of the Federal Tax Service dated 12.24.2014 No. ММВ-7-11 / 671) |
Yearly |
||
|
Form 4-NDFL (approved by order of the Federal Tax Service dated December 27, 2010 No. ММВ-7-3 / 768) |
Every year since the start of business |
For newly registered individual entrepreneurs - within 5 days when a month has expired after the first income For those already operating - at the same time with 3-NDFL |
|
|
ESHN |
|||
|
Declaration (approved by order of the Ministry of Finance dated July 28, 2014 No. ММВ-7-3 / 384) |
Yearly |
||
|
Simplified |
|||
|
Single tax when applying the simplified tax system |
Declaration (approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / 99) |
Yearly |
|
|
Patent |
|||
|
Tax payable under the patent system of taxation |
No need to report |
||
|
Vmenenka |
|||
|
Declaration (approved by order of the Federal Tax Service dated 04.07.2014 No. ММВ-7-3 / 353) |
Every quarter |
No later than the 20th of the month following the quarter |
|
|
Other mandatory reporting |
|||
|
2-NDFL (approved by order of the Federal Tax Service dated 30.10.2015 No. ММВ-7-11 / 485) |
Yearly |
||
|
Calculation of 6-NDFL (approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450) |
Every quarter and year |
For a quarter - no later than the last day of the month that follows the expired quarter. |
|
|
VAT on the import of goods from the territory of the EAEU member countries |
Declaration (approved by order of the Ministry of Finance dated 07.07.2010 No. 69n) |
Every month |
No later than the 20th of the month that is:
|
|
VAT when issuing an IP invoice with a dedicated tax amount |
Declaration (approved by order of the Federal Tax Service dated October 29, 2014 No. 558) |
Every quarter |
25 calendar days after the end of the quarter |
|
Taxes for which there are no taxable items for the tax period |
Unified (simplified) tax declaration (approved by order of the Ministry of Finance dated 10 .07.2007 No. 62n) |
||
|
Insurance premiums |
Calculation of insurance premiums (approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551) |
Every quarter |
No later than the 30th day of the month following the reporting month |
|
SZV-M (approved by the Resolution of the PFR Board dated 01.02.2016 No. 83p) |
Every month |
No later than the 15th day of the month following the reporting month |
|
|
SZV-STAZH (approved by the Resolution of the PFR Board of January 11, 2017 No. 3p) |
Yearly |
||
|
4-FSS (approved by order of the FSS dated September 26, 2016 No. 381) |
Every quarter |
Paper - no later than the 20th of the month following the quarter Electronic - no later than the 25th of the month following the quarter |
|
|
Report on the use of the amounts of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (letter of the FSS dated February 20, 2017 No. 02-09-11 / 16-05-3685) |
Every quarter |
Together with 4-FSS |
|
|
Headcount information |
Information on the average number of employees (approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / 174) |
Yearly |
|
Useful video
The simplified taxation system (hereinafter - the STS) is one of the five special tax regimes provided for by the current tax legislation. This special regime is designed for small businesses, therefore, the rules for calculating tax, the procedure for paying it and, accordingly, reporting under the simplified tax system, are quite simple and understandable when applied by individual entrepreneurs.
Note! You can easily prepare and submit reports on the simplified tax system using the online service "My Delo". The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by following the link.
How to switch to the simplified tax system
In order to switch to the simplified tax system, it is enough to submit to your tax office a notification of the transition to a simplified taxation system for. You can switch to the simplified tax system only from the beginning of the calendar year, so the notification should be submitted by December 31. For example, if an individual entrepreneur wants to switch to the simplified tax system from 2018, then the notification should be submitted before 12/31/2017.
If an individual is only registering as an individual entrepreneur and plans to immediately apply the simplified tax system, then in this case, a notification of the application of the simplified tax system should be submitted no later than 30 calendar days from the date of registration of the individual entrepreneur.
Important: the transition to the simplified tax system is of a notification nature! This means that after submitting the notification, you do not need to wait from your tax office for any document authorizing the use of the simplified tax system.
Restrictions on the use of the simplified tax system
There are few restrictions on the use of the simplified tax system for individual entrepreneurs. Unlike organizations, for an individual entrepreneur who wants to switch to the simplified tax system, there is no limit on the amount of income.
So, an individual entrepreneur is not entitled to apply the simplified tax system if (Article 346.12 of the Tax Code of the Russian Federation):
- he is engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of widespread minerals;
- switched to ESHN;
- the average number of individual entrepreneurs for the year exceeded 100 people;
- within the established timeframe, he did not notify the tax authority about the transition to the simplified tax system.
1. The simplified tax system is applied on a voluntary basis (clause 1 of article 346.11 of the Tax Code of the Russian Federation).
2. When applying the simplified tax system, an individual entrepreneur is exempt from paying the following taxes (clauses 2, 3, article 346.11 of the Tax Code of the Russian Federation):
- personal property tax. The exemption applies only to the property that the individual entrepreneur uses in his entrepreneurial activity, and which is not included in a special list of real estate objects, the tax base for which is calculated based on the cadastral value;
- value added tax (hereinafter - VAT), with the exception of VAT paid when importing goods into the territory of the Russian Federation, and VAT paid when performing the duties of a tax agent, for example, in the case of renting premises from authorities;
- personal income tax (hereinafter - personal income tax), with the exception of personal income tax, paid by an individual entrepreneur as a tax agent, that is, when paying income to employees and other individuals.
3. Individual entrepreneurs who use the simplified tax system are exempt from accounting, since they keep records of income and expenses under the simplified tax system in the book of income and expenses (article 346.24 of the Tax Code of the Russian Federation, article 6 of the Federal Law of 06.12.2011 N 402-FZ " About accounting ").
But individual entrepreneurs must comply with the rules for conducting cash transactions established by the Ordinance of the Bank of Russia dated 11.03.2014 N 3210-U (clause 4 of article 346.11 of the Tax Code of the Russian Federation).
4. STS can be combined with UTII and PSN. It is impossible to combine the simplified taxation system with the OSNO (ordinary taxation system) and with the unified agricultural tax.
Taxation under the simplified tax system
When submitting a notification on the application of the simplified tax system, the individual entrepreneur must select the object of taxation (Article 346.14 of the Tax Code of the Russian Federation). The rate and amount of tax that the individual entrepreneur will have to pay depends on this.
1. When choosing the object of taxation "Income", the rate of 6% is applied. This object of taxation is beneficial to apply to individual entrepreneurs who provide any services, or are intermediaries under agency agreements. That is, they carry out activities that do not require financial and material investments.
To determine the tax amount, it is enough to multiply the total revenue by the tax rate. An individual entrepreneur has the right to reduce the calculated tax amount by the amount of insurance premiums paid both for himself and for his employees.
Important: if the individual entrepreneur has employees, then the amount of the simplified tax system can be reduced by insurance premiums only within 50%. If the individual entrepreneur works on his own, then the amount of the simplified tax system is reduced by the paid insurance premiums for himself without restrictions.
2. When choosing the object of taxation “Income minus expenses”, the tax rate is 15%. The tax is paid on the difference between the proceeds received and the expenses incurred. Therefore, such accounting is chosen by entrepreneurs engaged in such activities as trade, construction, production and others, in the implementation of which it is necessary to purchase goods, materials, raw materials, attract contractors, freight carriers, etc. etc.
The tax amount is calculated according to the following formula: (income minus expenses) * 15%.
Important: entrepreneurs who have entered into a simple partnership agreement (agreement on joint activities), as well as who are parties to a property trust agreement, have the right to apply the simplified tax system only with the taxation object “Income minus expenses” (clause 2 of article 346.14 of the Tax Code of the Russian Federation).
The procedure and terms for paying tax when applying the simplified tax system
The tax payment scheme is as follows:
- no later than the 25th day of the first month following the expired reporting period (quarter, six months, 9 months) advance payments are paid; at the end of the year, by April 30 of the year following the expired year, the tax amount is paid taking into account the previously paid advance payments ...
Example: SP applies STS "Income". For the 1st quarter of 2017, the revenue was 200 tons, for the 2nd quarter - 300 tons, for the 3rd quarter - 150 tons, for the 4th quarter - 400 tons.
The amount of tax payable is calculated as follows:
- until 04/25/2018 - 12 tons. = 200 t. P. × 6%;
- until 25.07.2018 - 18 tons. = (200 tons + 300 tons) × 6% - 12 tons;
- until 10/25/2018 - 9 tons. = ((200 t. P. + 300 t. P. + 150 t. P.) × 6%) - (12 t. P. + 18 t. P.);
- until April 30, 2019 - 24 tons. = ((200 tons + 300 tons + 150 tons + 400 tons) × 6%) - (12 tons + 18 tons + 9 tons ).
Reporting on the simplified tax system for 2018 as an individual entrepreneur without employees
In this case, the individual entrepreneur, no later than April 30 of the year following the expired tax period, must submit to his tax office a declaration according to the simplified tax system (clauses 2 clauses 1 of article 346.23 of the Tax Code of the Russian Federation). At the end of 2018, the declaration on the simplified taxation system should be submitted by May 2, 2019.
But there are two cases that provide for special deadlines for submitting reports:
- In case of termination of activities taxed by the simplified tax system, the declaration must be submitted no later than the 25th day of the month following the month in which such activities ceased (clause 2 of article 346.23 of the Tax Code of the Russian Federation);
- In case of loss of the right to use the simplified tax system in the middle of the year, the declaration must be submitted no later than the 25th day of the month following the quarter in which this right was lost (clause 2 of article 346.23 of the Tax Code of the Russian Federation).
Reporting on the simplified tax system for 2018, individual entrepreneur with employees
The composition of the IP reporting will be as follows.
To the tax office at the place of registration:
Deadlines for submission of the declaration on the simplified taxation system in 2018
Deadlines for the delivery of the calculation of 6-NDFL in 2018
- for 2017 - until April 02, 2018;
- for the 1st quarter of 2018 - until May 3, 2018;
- for the 2nd quarter of 2018 - until July 31, 2018;
- for the 3rd quarter of 2018 - until October 31, 2018;
- for 2018 - until April 1, 2019.
Deadlines for the delivery of 2-NDFL in 2018
Deadlines for the calculation of insurance premiums in 2018
- Settlement for 2017 - until January 30, 2018;
- Settlement for the 1st quarter of 2018 - until May 3, 2018;
- Settlement for the first half of 2018 - until July 30, 2018;
- Calculation for 9 months of 2018 - until October 30, 2018.
To the Social Insurance Fund (FSS):
Regardless of the type of taxation, the individual entrepreneur, by January 20, submits to the IFTS a report on the average number of employees. To do this, the number of employees is calculated for each day or month (including employees on sick leave, on administrative leave), then this indicator is added up and divided by the number of days in a month or year.
IE reporting on OSNO
IE reporting on OSNO is the most voluminous. The entrepreneur is obliged to submit VAT declarations to the Inspectorate of the Federal Tax Service on a quarterly basis. He also reports annually on the 3-NDFL form until April 30.
In addition, the individual entrepreneur must submit a declaration of estimated income (in the form of 4-NDFL) - one month after the registration of the individual entrepreneur or, for an existing individual entrepreneur, with an estimated 50% increase in profit. In case of untimely submitted reports, a fine of 1000 rubles may be imposed on the entrepreneur.
IP reporting on the simplified tax system
The reporting of individual entrepreneurs on the simplified tax system is minimized. The entrepreneur must submit to the tax return according to the simplified taxation system the next year by April 30 after the reporting period. Reports can be submitted in person, via e-mail or by valuable letter. Earlier, the IFTS also certified the Book of Records of Income and Expenses, but since 2013 this is not necessary.
IP reporting on UTII
An individual entrepreneur at UTII submits a quarterly imputed tax declaration - no later than the 20th day of the month following the last one in the reporting quarter. An individual entrepreneur combining UTII and other modes (for example, STS or OSNO) also submits reports on them in full. At the same time, individual entrepreneurs need to keep tax records.
Employee reporting
Reporting for employees of entrepreneurs is standard and does not depend on taxation. Each individual entrepreneur who has employees must be registered with the Pension Fund and the FSS. Every month (until the 15th day), he is obliged to make contributions from payments to employees to insurance and pension funds (at his own expense). Their size varies depending on the activity and tax regime, the standard is 30%.
The funds control the paid contributions through reports that the individual entrepreneur is obliged to provide on a quarterly basis. Since 2014, the individual entrepreneur has been submitting to the Pension Fund of Russia a report on contributions in the uniform RSV-1 form. The final deadlines are 15 May, August, November, February. Reporting to the Social Insurance Fund is submitted by the 15th day of the first month following the reporting quarter. The sole proprietor does not provide reporting for himself to the funds.
Also, an individual entrepreneur acts as a tax agent and is obliged to transfer 13% of employees' salaries to the budget on a monthly basis. Every year he submits a report to the Federal Tax Service Inspectorate in the form of 2-NDFL on the paid personal income tax for each employee.