The hundreds of thousands of people who annually become individual entrepreneurs need to know what kind of reporting an individual entrepreneur submits. In Russia there are about 470-570 thousand such people every year.

According to Russian legislation, an individual entrepreneur is an individual who has been registered as an individual entrepreneur and runs a business without education legal entity. This legal form does not require a minimum authorized capital, the founder can be one person - the entrepreneur himself. The purpose of an individual entrepreneur’s activity is to generate profit, which the entrepreneur disposes of at his own discretion. Public reporting of individual entrepreneurs is not required, but you must remember that a businessman is fully responsible for his obligations with his property. It is the latter circumstance that often leads to the choice of other forms of doing business (LLC, CJSC, etc.)

It all depends on the tax system

The reporting of individual entrepreneurs depends on which taxation system is chosen by the entrepreneur. Let us immediately note that upon registration, an individual entrepreneur automatically receives a general taxation regime, which can be changed to special modes it can either simultaneously with registration, or within thirty days from the date of registration. If a change in the tax regime was not initiated on time, by submitting an application to the tax authority, then transferring the individual entrepreneur to the simplified tax system, the reporting for which has a smaller volume, is possible only from the next year (assuming a calendar year). A new businessman needs to take this into account.

Reports for individual entrepreneurs with general taxation

In total, there are currently four tax regimes in Russian tax practice for individual entrepreneurs and other legal forms of activity. General taxation assumes that a businessman will pay all taxes provided for his type of business (if there is no tax exemption by law), and keep full accounting records. This regime is chosen by persons interested in VAT schemes. Tax reporting of individual entrepreneurs under this regime can be twofold, depending on the presence/absence of the organizer of the business employees. If there are no employees, then the following must be sent to the tax authorities:

• VAT declaration (quarterly, before the twentieth day of the month following the reporting period).
• Declaration (according to Form 4-NDFL) within thirty days from the date of commencement of business and if profit increases by more than five percent (information about expected income).
• Personal income tax returns. persons (form 3-NDFL) - until April thirtieth of the year following the reporting year.

If there is hired labor or payments in favor of other individuals who were not employees, the individual entrepreneur must also submit declarations in Form No. 2-NDFL on the income of each employee. A report on the number of employees on the lists for the previous year is sent before the twentieth of January of the year following the reporting year. You should also remember to submit the book on accounting for income and expenses of an entrepreneur to the tax office for certification before you start filling it out with information about operations.

Reporting to the State Statistics Service

The reporting of individual entrepreneurs without employees, or with them, is submitted to the statistical authorities in the form “1-entrepreneur” before the first of April of the year following the reporting year. You may need to submit information about the activities of an individual entrepreneur (1-IP form, submission deadline is March 2 of the year following the reporting year) and some industry forms. Therefore, experts recommend seeking advice from the territorial body of Rosstat to find out what kind of reporting may be required from an entrepreneur, including during random and complete inspections.

Declaration for those using “simplified language”

Smaller reports are submitted, even if a simplified taxation system is chosen, where the businessman independently determines the object of taxation. In this case, the entrepreneur remains responsible for performing the functions of a tax agent, financial statements An individual entrepreneur includes conducting cash transactions; a businessman must provide statistical reporting and pay contributions (to the pension fund and social insurance against occupational diseases).

An entrepreneur under the simplified system pays a single tax depending on what will be taxed (six percent on income or fifteen percent on income reduced by the amount of expenses). In this regime, VAT and personal income tax are not paid; in addition, there is no need to pay property tax that the businessman uses in his activities, or the unified social tax on income received from business operations and on payments to individuals. Declaration of single tax under the simplified tax system, it is submitted before April thirtieth of the year following the reporting year.

When using the EBDN regime, reporting is required to be submitted every quarter

Individual entrepreneurs using the simplified tax system, whose reports are submitted quarterly, are used in another tax system - the unified tax on imputed income. It can be used by businessmen engaged in a strictly defined type of activity, including: retail trade in halls up to 150 sq. meters, placing advertising on external structures, organizing Catering, provision of household services, etc.

The decision on the possibility of applying the EVDN is determined in municipalities (representative bodies). The object of taxation is imputed income, which is taxed. Other taxes (on property, unified social, on value added, on personal income) are not paid. This form of taxation requires the submission of a quarterly declaration no later than the twentieth day of the month following the reporting period.

Entrepreneurs in rural areas can submit minimum reports

The tax reporting of an individual entrepreneur engaged in the production of agricultural products or their subsequent or primary processing may be based on the payment of a single agricultural tax (established on a voluntary basis). If a village worker does not have hired workers, then he submits a declaration before the thirty-first March of the year following the reporting year, and also submits a ledger of expenses and income to the tax authorities. An individual entrepreneur with this form of taxation is exempt from the same taxes as an entrepreneur with UTII.

An individual entrepreneur without hired employees pays to the Pension Fund, but does not report

Individual entrepreneurs do not provide reporting to the Pension Fund as such on contributions for themselves (there are no employees). Businessmen must simply pay a fixed contribution by the end of the current year in the following amounts: if the amount of income (not profit!) of an entrepreneur (individual) does not exceed three hundred thousand rubles, then according to current legislation he must take the minimum wage in force at the beginning of the year and multiply by the contribution rate established by the Pension Fund, increased twelve times.

If the amount exceeds 300 thousand rubles per year, then you need to pay an additional one percent of the amount exceeding the above figure by April 1 of the next year. As of the beginning of 2015, pension insurance for individual entrepreneurs with an income of less than 300 thousand rubles per year will cost at least 18.6 thousand rubles. It must be remembered that the entrepreneur’s losses are not taken into account, that is, he must make transfers to the Pension Fund in any case.

Individual entrepreneur reporting to PF

When concluding the first employment contract or other civil contracts(for example, a contract) an individual entrepreneur must register with the Pension Fund for the second time (the first time he is taken into account there automatically during registration as an individual entrepreneur) and provide reports for 3 months, six months, 9 months, a year, according to f. No. RSV-1 Pension Fund no later than the 15th day of the second month following the reporting period. For electronic reporting The deadline is set at the 20th day of the second month following the reporting period. Contributions to the Compulsory Health Insurance Fund (Federal) are also currently paid to the Pension Fund account, reporting on which is included in form No. RSV-1.

Employers also report to the Social Insurance Fund

Submission of individual entrepreneurs' reports to the Social Insurance Fund (SIF) will again be carried out only for businessmen with hired employees. Contributions here are paid for insurance against occupational diseases and accidents in accordance with established tariffs. Reports on f. No. 4-FSS are provided to the fund at the place of registration of the entrepreneur by the 20th (25th) day of the second month following the reporting period, for submission of reports in paper (electronic) form, respectively.

The same form No. 4-FSS will contain data on contributions in connection with the temporary disability of employees and regarding the maternity of female employees, which are paid monthly, no later than the 15th day of the month following the expired one.

Hurry up to submit your latest land tax return!

It should be noted that in 2015, from January 1, the reporting of individual entrepreneurs (land tax declaration) using a land plot for their activities was canceled. It is assumed that the businessman will pay the tax according to the requirements of the tax notice before the first of October. But for 2015, tax returns will still need to be submitted by February 1, 2016.

If there is no activity

The concept of “zero reporting” (individual entrepreneur or other legal form)" is not designated in the legislation of the Russian Federation, but this term means that the enterprise rents out deadlines all documents with zeros entered in the forms with the required documents attached. This practice exists both in the tax office and in extra-budgetary funds. At the same time, zero indicators (together with a confirmation letter about the absence of payments to individuals) are submitted to the Social Insurance Fund and the Pension Fund only when the businessman has employees.

Zero reporting by an individual entrepreneur, for example, in the complete absence of activities subject to EVDN, has significant features. Since zero reporting under such a tax system is virtually impossible (the tax is pre-established by law and must be paid regardless of the amount of income and activity in general), an entrepreneur can simply exclude two months when there was no activity in order to reduce the amount of tax. If the period is more than two months, then the businessman will have to switch to the ONS.

There are certain criteria for filing returns with zeros for general tax purposes, including:

The individual entrepreneur has just been registered and has recently opened an account with a credit institution;

The individual entrepreneur has no movement in his bank account, he did not issue checks, invoices, did not sign work acceptance certificates, etc.

Here are the main points that an individual entrepreneur needs to know about reporting.

30Jan

Good afternoon, our dear readers! The section has already accumulated quite a lot of articles that have been published on the site for about a year and a half. In addition, we have created a section for you where you can download current declaration forms, KUDIR, various reports and read brief requirements for filling them out. It's time to organize this information a little, and there is quite a lot of information accumulated!

Let me say in advance that the most convenient way to generate and submit reports is through special service.

Today we will partially try to do this: we will try to briefly and clearly talk about what kind of reporting must be submitted to an individual entrepreneur.

Individual entrepreneur reporting

Let me start, perhaps, with the fact that all the reporting that an individual entrepreneur must submit/keep can be divided into several groups for convenience. Basically, there are four of them:

1. Reporting on the taxation system used;
2. Reporting on other taxes (if necessary);
3. Reporting for employees (if there are any, of course);
4. Reporting on cash transactions (if there are cash transactions).

Now let's look at each of these four groups in more detail.

Individual entrepreneur reporting according to the taxation system used

Everything is simple here: what basic tax we pay is the declaration we submit. We combine two modes - which means we submit two declarations. Where do we rent? Of course, to the tax office. All information is in the following table:

Tax regime	Declaration (form)	Due dates
	4-NDFL	Compiled after receiving the first income, it must be submitted within 5 days after the expiration of a month from the date of receipt of this income (for new individual entrepreneurs)
	*
		Compiled for a year, must be submitted by April 30 of the following year.
Unified tax on imputed income (UTII)		Compiled for a quarter, must be submitted by the 20th day of the month following that quarter.
	There is no declaration	Doesn't give up
		Compiled for a year, must be submitted by March 31 of the following year.
		Compiled based on the results of the quarter before the 25th day of the month following this quarter

*And a little comment: Individual entrepreneur in general mode (OSNO) is a VAT payer, therefore he must report on this tax in addition to personal income tax. From January 1, 2019, entrepreneurs on the Unified Agricultural Tax also became obligated to pay VAT, so they will also be forced to submit this declaration. The rest of the taxation systems belong to special regimes that exempt from VAT, except for those transactions that are subject to mandatory taxation; accordingly, you only need to submit a declaration according to your regime.

When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be only one declaration, since there is simply no declaration under PSN.

We have already written about how to fill out declarations:

Each tax regime has its own KUDIR form. Let me remind you that KUDIR must be maintained without fail. There is no need to go to the tax office to certify it, this has long been canceled, but you should have it in your possession: printed, numbered and stitched. The form of the book depends on the tax regime:

You may need the following items to complete:

• (for combining modes);

Individual entrepreneur reports on other (additional) taxes

Individual entrepreneur can carry out the most different types activities, depending on this, he may have an obligation to pay and report on other taxes. This group of taxes includes:

• Land tax;
• Transport tax;

For these two taxes, only legal entities submit a declaration; individual entrepreneurs do not submit it: the tax office itself will calculate the tax and send a notification.

• Water tax - compiled based on the results of each quarter, must be submitted by the 20th day of the month following this quarter;

For individual entrepreneurs who work in the field of extraction of natural resources or use of wildlife / aquatic biological resources (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:

• Mineral extraction tax (abbreviated as severance tax) - is compiled for each month, it must be submitted by the end of the next month;
• Fees for the use of wildlife objects are submitted to the tax office, the deadline for submission is within 10 days from the date of receipt of such permission;
• Fees for the use of FBR facilities - here two types of reporting must be submitted to the tax office:
  • – also surrendered within 10 days from the date of receipt of such permission;
  • – surrendered before the 20th day of the month following the last month of validity of the received permit.
• Regular payments for the use of subsoil - submitted to the tax office, drawn up for the quarter, due date - no later than the last day of the month following this quarter.

Reporting of individual entrepreneurs with employees

If an individual entrepreneur works himself, he simply pays insurance premiums for myself: fixed amount and, if the amount of his income is more than 300 thousand. In this case, no reporting is required.

But if an entrepreneur has employees, then the volume of reporting that must be prepared and submitted to the appropriate authorities increases sharply. In 2019, documents are submitted to three places: the tax office, the Pension Fund and the Social Insurance Fund.

What and where to submit, we read in the article - here we have already discussed this issue in detail with links to document forms.

Individual entrepreneur reporting on cash transactions

Let me remind you once again that individual entrepreneurs who have operations related to receiving / issuing / storing Money, must observe cash discipline. Moreover, compliance with cash discipline does not depend in any way on the tax payment regime used and the availability of a cash register.

Those who, as part of maintaining cash discipline, maintain these documents can find information about them and download the forms in the section. For example, this is relevant for fairly large individual entrepreneurs working in the trade sector and having several stores.

Relaxations in compliance with cash discipline for individual entrepreneurs do not apply to the payment of wages to employees in cash. If you pay your employees in cash, what are your obligations?

Service for maintaining and submitting reports for individual entrepreneurs

Eat useful service"My business" for submitting reports via the Internet, accounting, etc.

With it, submitting reports is very simple, because the documents are filled out automatically, the calendar will always tell you when and what to submit, completed documents can be sent via the Internet. Saves a lot of time, effort and patience!

That's all. If you have questions, write in the comments.

Individual entrepreneurs must conduct reporting without fail, strictly adhering to all laws and recommendations. Specially developed legal acts regulate its maintenance and delivery and must be observed by business entities.

Under a general taxation system

Tax reporting is the first documentation that a subject deals with immediately after registering documents when opening their own business. Such documents are determined by the system of tax amounts.

So what kind of reporting does an individual entrepreneur submit? Individual entrepreneurs who use the general taxation system should take into account that this regime implies a wider range of reporting documentation. Exist different kinds reporting of individual entrepreneurs, which in most cases are associated with the reflection of tax amounts. The most important document is the tax return, where the calculated data on the accrual and payment of value added tax are entered. These types of reports display information collected over a quarterly period, where total values ​​are indicated. The declaration is submitted in the month following the reporting period.

An individual entrepreneur must keep in mind that it is necessary to provide documentation in tax office where the individual entrepreneur was registered, or on a territorial basis. This is done only in electronic form.

The report of an individual entrepreneur who is under the general taxation regime also appears in the form of a declaration with information on the income tax received by an individual. How to submit individual entrepreneur reports to avoid penalties? These documents are prepared once a year and submitted in the year following the reporting period. At the same time, the deadline for their provision is determined at the legislative level - April 30.

Business entities operating in individually, at the initial stages of implementing certain business processes, it is necessary to submit a special report. This tax reporting for individual entrepreneurs is presented in form No. 4, which contains information about income tax individual. It displays data on planned income. The purpose of the declaration is to calculate and pay amounts regarding advance payments.

If the activity of an individual entrepreneur has been carried out for a long time, then the planned income data is entered in the personal income tax return. Information is entered into it only when the planned income portion is 1.5 times higher than the actual amount.

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Simplified taxation system

This is the most common and most frequently used tax regime and is acceptable to many individual entrepreneurs. It is characterized by its own reporting system. The simplified regime in terms of reporting is the simplest, especially if the individual entrepreneur did not enter into an employment contract with hired personnel.

Keeping records of individual entrepreneurs under the taxation system under consideration requires the presence of a special book. It contains data on income and expenditure amounts. Absolutely all business transactions must be reflected there, including those related to sales processes through which advance payments are made.

The reporting period for the income and expense ledger is represented by the current year. After its completion, it is necessary to draw up this document properly. It is stitched and dated and signed. All information must be presented in chronological order. In connection with the latest legislative changes The book does not have to be certified by individual entrepreneurs at the tax service. Its storage is carried out by the business entity, but is presented at the request of the state body.

Preparing reports for an individual entrepreneur who uses the simplified regime also involves drawing up a special declaration, which is submitted to the tax service where the registration took place.

A declaration with tax amounts must be completed without fail, even if the individual entrepreneur does not have hired personnel. It reflects information regarding the past year, which is accepted as the reporting period. Declaration reports of individual entrepreneurs contain a column about the number of employees, which are taken as the average annual value. If employment contracts are not drawn up, then this information is not included in the reporting.

There are cases when in the current year a business entity with the status of individual entrepreneur did not implement any business processes. In this situation, reporting must also be submitted. It reflects zero values, which confirm the absence of activity. It is necessary to take into account that for zero documentation there is a special form that is filled out in accordance with established rules. In addition, specific deadlines for its delivery are determined. If all existing requirements are not met and the documents are completed incorrectly, then certain fines may be imposed on the individual entrepreneur.

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Wage-earners

Maintaining accounting records for individual entrepreneurs is significantly different if the determining factor is the presence of hired personnel. It is established at the legislative level that an economic entity that carries out entrepreneurial activity without the help of officially registered employees, must maintain minimal reporting documentation. In addition, a simpler procedure for performing accounting functions is provided. The same provision applies to reporting tax documentation.

As part of the activities of an individual entrepreneur working without employees, the following reporting materials must be created: an annual declaration and an accounting book (maintained throughout the entire reporting period, which is subject to taxation). The return must contain information that indicates the tax regime used and the amounts payable as taxes.

Most often, it is difficult for an individual entrepreneur to cope without the help of employees, especially if fairly large business operations are carried out. Therefore, he has to hire staff by concluding employment contracts. When using the simplified system, a business entity has the right to employ 100 people, but no more.

This right entails certain obligations, and the tax and accounting reporting of individual entrepreneurs becomes more complicated. The declaration must contain information that relates to employees. This type documentation is submitted to the tax service every reporting period, which is equal to 1 year.

Reporting forms for individual entrepreneurs with staff also contain Form No. 2. It contains information about all employees, including their average number. It is prepared for the reporting period, which corresponds to the current year. Since the presence of employees determines the conduct of transactions with social insurance and pensions, there is a need to prepare additional final documentation. IP reports in in this case must be prepared for both the Pension Fund and the Fund social insurance.

The reporting document for the Social Insurance Fund is developed in accordance with a special form. It contains data that indicates the accrual and transfer of funds in the manner prescribed by current legislation. Documentation can be prepared in in electronic format.

Submission of individual entrepreneur reports to the Pension Fund - preparation of final documents. They provide data on settlement transactions with the specified government agency. There are a number of other reporting documents where data relating to personnel information is entered.

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Submitting reports

Individual entrepreneurs should be aware of the rules for preparing reporting documentation. Individual entrepreneurs have to cooperate with the tax office, Pension Fund, Social Insurance Fund and other services. A business entity has various options for submitting reports, but the most common case is that an individual entrepreneur independently goes to the tax office with a package of prepared documents and submits reports.

Sometimes an individual does not have the opportunity to complete the procedure on his own, then he can entrust this to a trusted person. To do this, you need to contact a notary who will help you correctly draw up a power of attorney in the name of another entity. With this document you can contact the tax office with prepared reports.

An individual entrepreneur can submit the created reporting documentation to the required government agency by forwarding. To do this, you can use postal services. Reports can be transmitted both in paper and electronic form (special media are used for this).

All reporting of individual entrepreneurs can be divided into four categories:

Reporting depending on the taxation system

Tax returns

In accordance with the chosen taxation system, individual entrepreneurs must submit tax returns to the Federal Tax Service:

Tax regime	Tax return	Deadline for submitting the declaration
Simplified taxation system (STS)	Declaration of the simplified tax system
Unified tax on imputed income (UTII)	Declaration of UTII	At the end of each quarter no later than the 20th day of the first month of the next quarter
Unified Agricultural Tax (USAT)	Declaration of Unified Agricultural Tax	At the end of the calendar year no later than March 31 of the following year
Patent tax system (PTS)	Not served	—
General taxation system (GTS)	Declaration 3-NDFL	At the end of the calendar year no later than April 30 of the following year
	Declaration 4-NDFL	Canceled from 2020!
	VAT declaration	At the end of each quarter no later than the 25th day of the first month of the next quarter

note that when combining tax regimes it is necessary apart for each taxation system, keep records, submit reports and pay taxes.

Free consultation on individual entrepreneur taxes

Book of accounting of income and expenses (KUDIR)

All individual entrepreneurs using the simplified tax system, OSN, PSN and Unified Agricultural Tax are required to maintain a book of accounting for income received and expenses incurred (KUDIR). Since 2013, the mandatory certification of KUDIR by the Federal Tax Service has been abolished. However, the book must be bound and numbered in any case (the fine for its absence for individual entrepreneurs is 200 rubles).

For individual entrepreneurs on UTII KUDIR no need, but at the same time they need to take into account their physical indicators (number of square meters, employees, etc.).

The law does not regulate in what form this should be done, so all the so-called “UTII Books” that employees of the Federal Tax Service Inspectorate persistently recommend are illegal. Especially if they contain sections such as “Income”, “Expenses”, etc.

In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth purchasing it. But at the same time, it is important to remember that it is necessary to keep only records of physical indicators; all other information on income and expenses does not need to be entered there.

Reporting for employees

All reporting for employees can be divided into three categories:

• Reporting to the Federal Tax Service (Tax Service).
• Reporting to the Pension Fund (PFR).
• Reporting to the FSS (Social Insurance Fund).

Where to take it	What to take	When to take it
Federal Tax Service	Average number of employees	At the end of the calendar year no later than January 20 of the following year
	Certificates 2-NDFL	At the end of the calendar year no later than March 1 next year. The deadline has changed!
	Calculations 6-NDFL	Based on the results of each quarter, no later than the last day of the 1st month of the next quarter. Annual form- no later than March 1 next year. The deadline has changed!
	Calculation of insurance premiums	Based on the results of each quarter, no later than the 30th day of the month following the billing (reporting) period.
Pension Fund	Report in the form SZV-STAZH (contains information about insurance experience insured persons)	At the end of the year, no later than March 1 of the year following the reporting year.
	Report on form SZV-M (contains information that allows you to track working pensioners)	At the end of each month no later than the 15th day of the next month
	(contains information about the work activities of employees)	Until the 15th day of the month following the one in which one of the personnel events took place: submitting an application to choose a form of management work book(TC), hiring a new employee, dismissal, transfer to another permanent job
FSS	Report on Form 4-FSS From January 1, 2017, this calculation includes information only on injuries and occupational diseases	Based on the results of each quarter no later than the 25th (for electronic form) and the 20th (for paper form) of the 1st month of the next quarter

Reporting on cash transactions

Business entities that carry out operations related to receiving, issuing and storing cash(cash transactions) are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).

The need to maintain cash discipline does not depend on the chosen taxation system or the presence of a cash register.

However, since June 2014, it has been in effect simplified procedure for maintaining cash discipline, which most affected individual entrepreneurs.

Individual entrepreneurs are no longer required to maintain a cash register on a par with organizations and draw up cash documents (PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming payment wages(payroll and payslips).

Also, according to the simplified procedure, individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) are no longer required to set a limit on the cash balance at the cash register.

Additional tax reporting

Some individual entrepreneurs carry out activities that require the payment of additional taxes and reporting.

Additional taxes and reporting table

Surcharge	Reporting type	Deadline
Land tax	Land tax declaration	Starting from 2015, land tax declaration no need to submit. The Federal Tax Service independently calculates the tax and sends a special notification to the individual entrepreneur
Water tax	Water tax declaration	Based on the results of each quarter no later than the 20th day of the 1st month of the next quarter
Excise tax	Excise tax declaration	At the end of each month no later than the 25th day of the next month (for straight-run gasoline and denatured alcohol: no later than the 25th day of the third month following the reporting month)
	Notice of advance payment in 4 copies (including one in electronic form) + copies of payment documents	No later than the 18th of the current month
Mineral extraction tax (MET)	Declaration on mineral extraction tax	At the end of the month no later than the last day of the next month
Fees for the use of wildlife objects	Providing information to the Federal Tax Service on received permits for the extraction of wildlife objects
Fees for the use of aquatic biological resources	Providing information to the Federal Tax Service on permits received and collection amounts payable	No later than 10 days from the date of receipt of the permit
	Providing information to the Federal Tax Service on the number of objects subject to removal from the environment	No later than the 20th day of the month following the last month of the permit validity period
Regular payments for subsoil use	Providing the Federal Tax Service with calculations of regular payments for the use of subsoil	At the end of each quarter no later than last day first month of the next quarter