Reporting of individual entrepreneurs and LLCs on the usn. Simplified taxation system - reporting deadlines

The law does not exempt single tax payers from submitting additional reports to Pension fund or FSS.

On this basis, you need to figure out what the deadlines for submitting reports under the simplified tax system are and what the accounting financial statements are.

Highlights

Organizations that have chosen the simplified tax system stop paying several additional taxes at once ().

One of the main reliefs is exemption from VAT, with the exception of cases of import of foreign products into the customs territory of the country.

But legal entities using the labor of hired workers must pay personal income tax, for the reason that they perform the function of tax agents in relation to citizens.

If we talk about individual entrepreneurs, they are exempt from paying personal income tax, provided that the profit received relates exclusively to commercial activities.

The obligation to pay fixed insurance premiums remains with taxpayers on a general basis. Main normative act regulating this issue is.

Among the additional tax obligations can be attributed:

Water and land tax.
Advertising fee.

The tax amount is calculated by the taxpayer based on the results of the past calendar year.

The reporting period is determined in accordance with the regulations. The existing tax rates under the simplified tax system are fixed.

The legislator provided taxpayers with two ways to calculate the amount of tax:

To make specific calculations, you must be guided. The advance payment is made quarterly, but no later than the 25th of the corresponding month.

Tax reporting is submitted within the established deadlines. The transition from one taxation system to another occurs in the manner prescribed by law.

The basis for the transition is written notification ().

To submit the indicated document, the taxpayer must contact the Federal Tax Service at the place of registration (location). The deadline for submitting a notice is December 31.

For newly created organizations, the legislator has established a 30-day period for switching to the simplified tax system.

The countdown begins from the moment the subject is placed economic activity for state registration. The notification form has been approved accordingly.

In this case, the interested party must justify the possibility of using a simplified taxation system and indicate the tax rate according to which the single tax will be paid.

The applicant is considered to have automatically switched to the simplified tax system if the fiscal authority does not have any comments. However, it is worth recalling that not all enterprises can use the simplified taxation system.

An exhaustive list of organizations that are prohibited by law from switching to the simplified tax system has been approved.

Additional restrictions include the following:

Who reports?

Obligation to surrender tax reporting applies to all economic entities
activities, including those who switched to the simplified tax system.

In other words, all organizations and individual entrepreneurs submit tax reports.

Possible forms of financial statements

Existing forms and composition annual reports secured .

The main requirements that the legislator puts forward for accounting. reporting:

The data displayed must be reliable.
Reporting should include information about all divisions of the organization.
Financial statements must be complete and clear.
Information must be displayed sequentially.

Legal grounds

The transition to the simplified tax system, the calculation and payment of a single tax, as well as the procedure for submitting reporting documentation is regulated by the provisions of the Tax Legislation.

The notification form for the transition to the simplified tax system was approved by order of the Federal Tax Service. The form has been developed.

Are financial statements submitted to the simplified tax system in 2019?

Individual entrepreneurs are exempt from submitting financial statements. The main document recording business transactions Individual entrepreneur is a book of income and expenses ().

A similar legal position was expressed by the Ministry of Finance ().

As for organizations, in accordance with the explanations of the tax service, they are required to submit financial statements ().

Based on the results of the reporting periods

Taxpayers must provide quarterly reporting documentation to the Pension Fund and Social Insurance Fund of the Russian Federation for paid contributions.

There is also an obligation to submit quarterly reports. In addition, the taxpayer must file quarterly.

Based on the results of the tax period (year)

As already mentioned, at the end of the calendar year, single tax payers are required to submit a tax return. Organizations can simultaneously provide a ledger of income and expenses along with tax reporting.

If taxpayers have hired workers, then the obligation to submit a declaration arises (Article 346.11 of the Tax Code of the Russian Federation). Regarding the number of workers, reporting is submitted once a year.

If the taxpayer carried out transactions that are subject to VAT, then the corresponding tax return must also be submitted. This also includes annual reporting on land tax.

In addition, do not forget about submitting reporting documentation to Rosstat. Here the legislator obliged taxpayers to provide a balance sheet and a statement of income and expenses.

The form of the relevant documents has been approved.

If organizations have on their balance sheet vehicles, then they must file a transport tax return annually. Reports must be submitted by February 1.

When to submit reports (deadlines)

Tax reporting is submitted within the following deadlines:

As for the submission of zero reporting documentation, similar deadlines have been established for it.

In case of loss of the right to use the simplified tax system, the taxpayer must report to the fiscal authority by the 25th day of the month following the previous tax period.

Other reports are submitted within the following deadlines:

The obligation to submit reports to the pension fund arises for taxpayers who use the labor of hired workers.

If the individual entrepreneur did not enter into labor relations with individuals, then he does not need to submit quarterly reports to the Pension Fund of the Russian Federation.

If an enterprise does not have employees on its staff, then it must submit only zero reporting documentation in the RSV-1 form. The situation is similar with the submission of the simplified tax system for the 1st quarter to the Social Insurance Fund.

As for reporting regarding the number of working personnel, it is submitted by taxpayers in accordance with s.

It must be stitched, numbered, and display only those operations that the organization carries out.

The procedure for filling out this document was approved by Order of the Ministry of Finance dated October 22, 2012 N 135n. Declaration 2-NDFL is submitted if there are hired workers.

Table: zero reporting for legal entities on the simplified tax system

Table: zero reporting of individual entrepreneurs on the simplified tax system

Entrepreneurs must submit land tax reports by February 1. Reporting documentation for water tax is due quarterly no later than the 20th ().

Zero reporting

A zero tax return is submitted on a general basis. Single tax payers must submit reporting documentation regardless of whether they had income or not.

The document is drawn up on on paper or in electronic format. In this case, the use of special programs is allowed.

Video: USN - why save documents of an individual entrepreneur or LLC

Reporting documentation is submitted once a year. Ignoring the requirements for timely submission of the declaration may become the basis for bringing the declarant to financial liability.

Submission of reports is carried out at the place of registration of the declarant. If the taxpayer had no income, then dashes are placed in the appropriate fields.

However, if a single tax payer uses a 15% tax rate, then he can show expenses incurred in his tax return, which will be carried over as losses to the next year.

Frequently Asked Questions

Should non-profit organizations report;
How reporting is submitted by a separate division;
Features when using a 6% tax rate.

What should non-profit organizations (NPOs) do?

Public organizations not engaged in commercial activities must submit the following reports:

Balance Sheet.
Statement of financial results.
Statement of changes in equity.
Cash flow statement.
Report on the intended use of funds.

If the NPO conducts business activities, then additionally you need to submit:

Cash flow report.
Explanations for the balance sheet.

As for tax reporting, it is submitted by this category of taxpayers on a general basis (see the subheading “When to submit reports...”).

Forms of statistical reporting documentation have been approved.

Reporting of a separate division

The declaration is submitted at the location of the parent organization even when the structural unit is located in another location. Whereas the 2-NDFL certificate is submitted at the location of the territorial unit.

If a separate branch does not have a current account, then the payment of contributions, and therefore the submission of reports, is carried out at the location of the legal entity.

Nuances of the simplified tax system Income

The last thing you need to pay attention to is the obligation established for organizations to submit financial statements, as mentioned above (see the subheading “Are financial statements being submitted...”).

Here the legislator divided the responsibility between enterprises and individual entrepreneurs, freeing entrepreneurs from such obligations.

Concluding the review of legislation, it is necessary to highlight the main points related to the submission of reporting documentation to the simplified tax system.

All single tax payers are required to submit tax reports.Whereas only organizations must submit accounting reports.

As for the deadlines for submitting tax and accounting reports, this is discussed in more detail in the second part of the article.

As you know, all commercial companies need to pay taxes, submit reports, keep accounting records and much more. Companies on the simplified taxation system (STS) are also not deprived of this burden. But, based on the very name of the taxation system, there are differences in the reporting of the simplified tax system and the special tax system, their forms and deadlines for submission. A logical question follows from this: what kind of reporting should be submitted to the simplified tax system, within what time frame and, no less important question, Where?

Companies using the simplified tax system are in a somewhat privileged position compared to enterprises under the general regime. This is expressed in the fact that not all reports are compiled and submitted to the tax office. There is no need to calculate tax and submit:

Property tax declaration.
Income tax return.
VAT declaration.

Only tax is calculated according to the simplified taxation system.

You need reporting for the simplified tax system - call us!

Tax return simplified tax system
The Tax Code establishes the types of reporting for all organizations, including for organizations under the simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation).

The obligation of taxpayers to quarterly calculate tax according to the simplified tax system and transfer it to the budget is established by law. A tax return is prepared and submitted only at the end of the year. The deadline for filing the declaration is no later than March 31 of the year following the reporting year. Along with the declaration, a book of income and expenses is provided.

And don’t forget that you can submit a declaration in any of three ways:

In person or through a representative to the tax office.
By mail with a description of the attachment.
In electronic form via telecommunication channels.

The exception is companies whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created (including during reorganization) organizations whose number of employees exceeds the specified limit. They provide the report exclusively in electronic form via telecommunications channels.

It is important to remember that correct tax calculation and reporting on the simplified tax system is only possible if tax accounting is maintained correctly.

Information about average number workers
In addition to the tax return, enterprises using the simplified taxation system provide the tax inspectorate with information on the average number of employees for the previous calendar year. Information is submitted to the inspection no later than January 20 of the current year, and in the case of creation (reorganization) - no later than the 20th day of the month following the month in which the organization was created (reorganized).

Certificates 2-NDFL
It is also necessary to prepare and submit information about income to the tax office. individuals expired tax period and the amounts accrued, withheld and transferred to budget system according to form 2-NDFL. Certificates are compiled and submitted no later than April 1 of the current year for the previous year. More detailed information O filling out and submitting personal income tax certificate 2.

It should be noted that information is submitted on paper only if the number of employees who received income in the reporting period is up to 10 people. From 10 people and above, information must be submitted in electronic form, either via telecommunication channels, or in person to the tax office.

Pension fund

The next thing that needs to be done is to prepare the RSV-1 Pension Fund form and submit it no later than the 15th day of the second calendar month following the expired quarter. These are April 15, July 15, October 15 and February 15, respectively.

Together with the RSV-1 reporting of the Pension Fund and within the same time frame, information on individual (personalized) accounting of income and contributions should be submitted to the Pension Fund. Personalized accounting information consists of the following documents:
Form ADV-6-2, form SZV-6-2, form ADV-6-3, form SZV-6-1, form ADV-6-4, form SZV-6-3.

Our accounting company will help you correctly prepare and timely submit reports using the simplified tax system to the pension fund. We keep it moderate prices for accounting services.

We take into account all changes in legislation and help organizations not to get confused in the intricacies of pension reporting. Preparation and submission of documents to the pension fund with the company "APB AUDIT" will not become an obstacle to achieving your success.

Social Insurance Fund

The Social Insurance Fund must generate and submit Form 4-FSS of the Russian Federation. The report is submitted quarterly no later than the 15th day of the month following the expired quarter to the territorial body of the Social Insurance Fund.

Statistics

Small enterprises using the simplified tax system draw up and submit a federal form statistical observation N PM. Information in Form N PM is provided quarterly on an accrual basis for the period from the beginning of the reporting year and for the corresponding period of the previous year. The report is submitted to the territorial statistics body by the 29th day after the end of the reporting quarter.

Reporting under the “simplified 6%” rate to the tax office is much easier than with a VAT of 18%, and even with a “simplified 15%” rate. The prospect of saving money on an accountant is tempting. But reporting under the simplified tax system is not as simple as it might seem at first glance.

Small businesses (LLC on the simplified tax system, if the revenue for the previous year does not exceed 800 million rubles) conduct accounting in a simplified form. But this is a voluntary matter - you can keep records in general procedure, if it is more convenient for the company’s accountant.

List of documents for simplified reporting of LLCs on the simplified tax system at the end of the year

Document		Due date	Where to take it
Book of Expenses and Income (KUDiR)	approved By Order of the Ministry of Finance N 135n
Balance Sheet	Form 1 (approved by Order of the Ministry of Finance N 66n)
Profit and loss information - income statement	Form 2 (approved by Order of the Ministry of Finance N 66n)
Report on the number of employees	Form approved By Order of the Federal Tax Service No. MM-3-25/174@
Declaration	New form approved By order of the Federal Tax Service dated February 26, 2016 N ММВ-7-3/99@
Explanatory note To annual report	Free form (provided voluntarily if necessary)
Certificate of income for individuals. faces	Form 2-NDFL (approved by Order of the Federal Tax Service N ММВ-7-11/485@)

In addition to final reporting, LLCs using the simplified tax system submit information to the Social Insurance Fund, Pension Fund, and Compulsory Medical Insurance Fund on a quarterly basis.

In addition to annual reporting, simplifiers submit up to 15 types of reports per year:

Income limit for LLCs on the simplified tax system in 2016

You can use the “simplified” tax only if the company’s income does not exceed the limit specified by law. The value of this threshold is influenced by the Deflator Coefficient, which is set at the beginning of each year. In 2016 it is 1.329. You can calculate the income limit for an LLC using the simplified tax system by multiplying the base amounts from Articles 346.12 and 346.13 of the Tax Code of the Russian Federation by 1.329. Clause 4 art. 346.13 of the Tax Code of the Russian Federation states that the taxpayer will lose the right to use the simplified tax system if the income is tax period will exceed 60,000,000 rubles. Taking into account indexation when multiplied by the deflator coefficient, we obtain the amount: 60,000,000 * 1.329 = 79,740,000 rubles. In 2016, the income limit for an LLC already using the simplified tax system is 79,740,000 rubles. Having exceeded this threshold at the end of the year, the company will lose the right to a “simplified” tax. In paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation provides an income limit for those organizations that are going to switch to the simplified tax system from other regimes. This will be done only by companies whose revenue for 9 months of the year the notification was submitted does not exceed 45,000,000 rubles. Multiplying by the deflator coefficient, we get the amount: 45,000,000 * 1.329 = 59,805,000 rubles. Organizations that will switch to the simplified tax system in 2017 must not earn more than 59,805,000 rubles in 9 months of 2016. Only taking into account the above limits, an LLC has the right to use the “simplified tax” in 2016 and 2017. The loss of the right to use, if the revenue exceeds the permissible limit, must be reported to the tax office yourself no later than 15 days from the end of the quarter in which this happened.

Reporting of organizations under a simplified taxation system

Monthly reporting:

Form SZV-M, submitted to the Pension Fund no later than the 15th day following the reporting month.

Reports submitted based on the results of the reporting periods (1st quarter, 1st half of the year, 9 months) as of January 1, 2018:

The payroll statement for the funds of the Social Insurance Fund of the Russian Federation in Form 4 FSS (for contributions from accidents and occupational diseases) - is submitted to the FSS no later than 20 (in paper form) or 25 (in electronic form) the day of the month following the reporting period.
Calculation of insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of contributions for temporary disability and maternity) in the form KND-1151111 - is submitted to the territorial tax office no later than the 30th day of the month following the reporting period.
Organizational income tax declaration (submitted by organizations that have received income taxed at the rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code. Submitted to the tax office no later than the 28th day of the month following the reporting period (the annual declaration is submitted before March 28 Also, the declaration must be submitted by those organizations on the simplified tax system that are tax agents (for example, when paying dividends to legal entity participants, when paying dividends to individuals, the organization is not a tax agent!)
VAT return. For rent if the organization is a tax agent or has issued a VAT invoice and is obliged to pay tax to the budget. Submitted to the Federal Tax Service at the place of registration of the organization no later than the 25th day of the month following the reporting quarter.
Organizations and individual entrepreneurs working under intermediary agreements (commission, agency, etc.) with taxpayers using OSNO and issuing/receiving VAT invoices under agreements with them are obliged no later than the 20th day of the month following the reporting quarter, submit electronic logs of issued/received invoices to the Federal Tax Service.
Calculation of personal income tax amounts calculated and withheld by the tax agent 6-NDFL. Submitted no later than the 30th day of the month following the reporting period. The annual form must be submitted no later than April 1.
Calculation of advance payments for corporate property tax. Rent if the organization owns real estate, taxed based on the cadastral value of the property. The list of such property is specified in Article 378.2 of the Tax Code. Submitted no later than the 30th day of the month following the reporting period. For the year, it is not a calculation that is submitted, but a declaration, the deadline for submission is March 30.

Pay attention! Declarations under the simplified tax system based on the results of reporting periods are not submitted, but advance tax payments must be made (no later than the 25th day of the month following the reporting period). Quarterly calculations for transport and land taxes are also not submitted, but if local legislation provides for the payment of advance tax payments, they must be paid.

Reporting submitted at the end of the year

To the reporting specified above in paragraphs 1-6 is added

Accounting statements of the organization. Presented in tax authorities and Rosstat no later than March 31.
Information on the average number of employees is submitted to the Federal Tax Service at the place of registration of the organization no later than January 20.
The single tax declaration under the simplified taxation system is submitted to the Federal Tax Service at the place of registration of the organization no later than March 31.
Information on the income of individuals in form 2-NDFL is submitted to the Federal Tax Service no later than April 1.
Land tax declaration (only for land tax payers, i.e. those organizations that own land plots) - submitted to the Federal Tax Service by February 1.
The transport tax declaration (only for transport tax payers, i.e. those organizations that own vehicles) is submitted to the tax office before February 1.
Confirmation of the main type of activity in the Social Insurance Fund (to determine tariffs for insurance premiums against accidents and occupational diseases) - is submitted to the Social Insurance Fund before April 15. Two forms are submitted - a certificate confirming the main type of activity and an application for confirmation of the main type of activity.
Personalized reporting to the Pension Fund. Forms SZV-STAZH and EDV-1. Submitted to the territorial branch of the Pension Fund by March 1 of the year following the reporting period.

Special mention should be made about statistical reporting. Due to the fact that there are a lot of forms, some of them depend on the type of activity and/or region, submit general list Forms for organizations are not possible. Therefore, it is better to find out about the need to submit statistical reporting in your statistics department.

Successful business activities require knowing exactly what income reports to submit for 2018 individual entrepreneurs and LLCs in a simplified format. After all, business on the simplified tax system is exempt from many ordinary duties, but some information still needs to be shown to officials in order to avoid serious fines. Let's form a general picture.

Accounting statements

Based on the Accounting Law No. 402-FZ (Article 6), entrepreneurs using the simplified system are exempt from accounting accounting. They are not required to prepare such reports, but are recommended. There is no need to submit it to the tax authorities, but in case of an audit you will have to show the register of records of income and expenses. And in the absence necessary information a fine cannot be avoided.

Small business owners using the simplified tax system can keep records using simplified methods, guided by accounting rules for the small business category. Thus, the financial statements of an LLC were submitted to the simplified tax system in 2018 in the form of the following components:

balance;
financial results report;
explanations and other appendices - only if necessary.

Balance Sheet

Tax reporting

The simplified system is characterized by ease of record keeping and low paperwork. Especially compared to OSN. Income from activities is subject to a single tax, which replaces different types mandatory payments: for property, added value and others.

When receiving income from business activities, the reporting of an individual entrepreneur or LLC on the simplified tax system provides for deductions in one of two options:

“income” – 6% is withheld from gross profit;
“income minus costs” - 15% is deducted from net profit.

When registering an individual entrepreneur or legal entity can independently determine the tax withholding base on income received.

When employing workers, it is also necessary to submit a report on income tax, withheld from wages. This requirement applies to individual entrepreneurs and enterprises that have entered into an employment or civil contract with their subordinates. Submit a declaration in form 3-NDFL. Failure to comply with the rules will result in tax and administrative penalties.

As for the tax reporting of individual entrepreneurs on the simplified tax system without employees, it only includes the filing of a “simplified” declaration. In addition, they also have reporting to Rosstat (on form No. 1-entrepreneur) and insurance premiums for myself.

Contributions

Running your own business requires compliance with all legal norms. This also applies to how to maintain individual entrepreneurs and LLC reporting on the simplified tax system. Correct design documents and timely submission will avoid problems from the tax office and other structures.

Composition of individual entrepreneur's reporting

Entrepreneurs using the simplified tax system are exempt from paying (clause 3 of Article 346.11 of the Tax Code of the Russian Federation):

Personal income tax in relation to your income;
tax on property of individuals, which is used in entrepreneurial activity(except for property tax, which is calculated from the cadastral value);
VAT (except for the tax that is paid when importing goods, when carrying out transactions under joint venture agreements, trust management of property or concession agreements, as well as when performing the duty of a tax agent).

Based on this, the simplified reporting structure for entrepreneurs is as follows:

simplified single tax declaration. This declaration is drawn up on the basis of data from the book of income and expenses;
2-NDFL certificates on income paid to employees;
tax return on indirect taxes when importing goods from the countries of the Customs Union;
VAT tax return (when carrying out transactions under agreements of joint activities, trust management of property, under concession agreements, as well as when fulfilling the duty of a tax agent);
reporting on insurance premiums.

Land tax, transport tax and property tax (if there are appropriate taxable objects) the entrepreneur pays on the basis of tax notices. There is no need to submit reports for these taxes. It is intended for organizations only.