Submit quarterly report How to submit annual reports

The reporting of individual entrepreneurs without employees for 2018 will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums.

Individual entrepreneurs, as well as legal entities, must pay certain taxes. The composition of taxes depends on the chosen taxation system. Tax reporting of individual entrepreneurs is also related to the taxation system and the absence or presence of employees. We will tell you below how individual entrepreneurs pay taxes and submit reports.

Submission of reports by an individual entrepreneur has its own characteristics. The reporting of individual entrepreneurs without employees for 2019 will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums. Moreover, contributions are paid in any case, and personal income tax is paid only if there are employees, and in some cases personal income tax is paid from the individual entrepreneur’s own income.

Personal income tax

If an individual entrepreneur employs people, it means they receive a salary. The individual entrepreneur must withhold and transfer personal income tax to the budget from such income.

The tax itself is most often paid on the day the income is paid or the next day. To understand on what day to pay personal income tax, an individual entrepreneur should determine the type of income of the employee.

For example, in most cases personal income tax is transferred from an advance payment only at the end of the month. The same rule applies to personal income tax on vacations and sick leave(Article 226 of the Tax Code of the Russian Federation). All deadlines for transferring personal income tax directly depend on the date of actual receipt of income. The date of actual receipt of income can be determined based on Art. 223 Tax Code of the Russian Federation.

Individual entrepreneurs are required to report all transactions related to personal income tax quarterly in form 6-NDFL.

The reporting deadline for 6-NDFL is the last day of the month following the reporting period. For example, tax authorities wait 9 months for a report from an entrepreneur until October 31.

Individual entrepreneurs on OSNO declare their income in 3-NDFL. The report must be submitted by April 30. And if an entrepreneur has been working for the first year, when he first receives income, he is obliged to send a 4-NDFL declaration to the Federal Tax Service.

Insurance premiums

There are two types of contributions: contributions for yourself and contributions from employee income.

All individual entrepreneurs pay fixed contributions. The amount of contributions changes every year.

For 2019, the following payment amounts are established:

contributions to pension insurance (PIS) - 29,354 rubles;
contributions to health insurance(compulsory medical insurance) - 6,884 rubles.

When calculating fixed payments, you should also take into account the amount of annual income. If income exceeds 300,000 rubles, the individual entrepreneur must additionally pay 1% of the excess amount (Article 430 of the Tax Code of the Russian Federation).

It is important to pay fixed contributions before December 31st. The frequency of deductions can be determined by the individual entrepreneur himself: for some it is more convenient to pay every quarter, while for others it is easier to pay the entire amount at the end of the year.

Since 2017, all contributions are sent to the Federal Tax Service.

If an individual entrepreneur pays wages to employees, from such income he must calculate and transfer contributions to compulsory health insurance, compulsory medical insurance and social insurance. All contributions, except contributions for injuries, must be transferred to the Federal Tax Service.

For contributions deducted from employee income, it is necessary to prepare a calculation for insurance premiums. It should be sent once a quarter until last date month following the reporting month.

For individual injury contributions, you must submit Form 4-FSS by the 25th day of the month following the reporting month.

An individual entrepreneur and his employees must send the SZV-M form to the Pension Fund by the 15th day of each month.

What taxes does an individual entrepreneur pay on OSNO?

Taxes of an individual entrepreneur on OSNO can be divided into general (which are paid by all individual entrepreneurs) and specific. General ones include personal income tax and insurance premiums.

A specific tax, characteristic specifically for the general taxation system, in in this case there will be VAT.

You need to pay tax and submit a declaration once a quarter before the 25th day of the month following the reporting month.

What taxes does an individual entrepreneur pay on the simplified tax system?

Taxes for individual entrepreneurs on a simplified basis are different from taxes for individual entrepreneurs based on OSNO. The simplifier does not need to pay VAT.

Individual entrepreneurs using the simplified tax system must submit a declaration according to the simplified tax system. The deadline is April 30. The same deadline is set for paying annual tax under the simplified tax system. In addition to the annual amount, the individual entrepreneur must pay advance payments by the 25th day of the first month of the II, III, IV quarters.

Since an individual entrepreneur submits a special income declaration using the simplified tax system, he does not have the obligation to submit a 3-NDFL declaration.

What taxes does an individual entrepreneur pay on UTII?

Taxation and reporting of individual entrepreneurs on UTII has its own characteristics. Personal income tax and insurance premiums are paid on a general basis.

You also need to pay a single tax on imputed income.

You must submit your UTII declaration before the 20th day of the first month of the 1st, 2nd, 3rd, and 4th quarters.

Declaration 3-NDFL is not submitted if the individual entrepreneur conducts only activities that fall under UTII.

Reporting on other taxes

All individual entrepreneurs with employees must submit information about the average number of employees to the Federal Tax Service once a year. This must be done before January 20.

In addition to the listed types of taxes, an individual entrepreneur must pay taxes if there are certain objects. For example, property, transport, land. Declarations must also be drawn up for these objects and sent to the Federal Tax Service. Deadlines for reporting and paying taxes can be found in the relevant chapters of the Tax Code.

What kind of reporting an individual entrepreneur submits can be determined by the taxation system. Submitting individual entrepreneur reports on time will save the businessman from penalties.

Starting own business, entrepreneurs do not always pay due attention to the issue of accounting. Some have heard that being an individual entrepreneur is not required by law, others consider this issue to be of secondary importance, and still others say that there is nothing complicated here, and you can cope with the accounting yourself.

In fact, setting up an individual entrepreneur’s accounting department from scratch is necessary already at the stage of planning business activities. Why?

There are several reasons for this:

A competent choice of taxation system will allow you to choose the minimum possible tax burden. To ensure that you do not unknowingly fall under the definition of illegal tax schemes, practical tax planning for your business should be carried out by specialists, not dubious advisers.
The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the chosen regime.
Violation of deadlines for submitting reports, accounting procedures, payment of tax and non-tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, and problems with counterparties.
After registering an individual entrepreneur, you have very little time to choose a tax regime. So, to switch to the simplified tax system it is only 30 days after receiving the certificate. If you do not choose a taxation system right away, you will work on OSNO. In most cases, this is the most unprofitable and difficult option for a beginning entrepreneur.

Do you need an accountant for an individual entrepreneur? Accounting support for individual entrepreneurs is definitely necessary. The only question is who will carry it out - a staff accountant, a third-party provider of accounting services, or himself individual entrepreneur?

Accounting for individual entrepreneurs in 2019

Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood to mean that the individual entrepreneur does not report to the state at all. Besides the actual accounting There is another one - tax accounting.

Tax accounting is the collection and compilation of information necessary for the calculation tax base and tax payments. It is carried out by all taxpayers, including individual entrepreneurs. To understand tax reporting and procedures tax accounting, you need to have professional knowledge or study these issues yourself. And in addition, there are special reports on employees, cash and bank documents, primary documentation etc.

Often entrepreneurs do not see much difference between types of accounting, so they call their entire accounting department accounting. Although in the normative sense this is not true, in practice it is a familiar expression, so we will also use it.

So, how to do accounting correctly? There is only one answer - professionally. An accountant for an individual entrepreneur can be full-time employee or specialist. If quantity business transactions If the individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be an unjustified expense. If you are ready to take care of your accounting yourself, we will tell you how to do it.

How can an individual entrepreneur do accounting on his own? Is this possible? You will find the answer below in the step-by-step instructions.

How an individual entrepreneur can do accounting on his own: step-by-step instructions for 2019

So, to the question: “Is an individual entrepreneur required to keep accounting records in 2019?” we received a negative answer. But although individual entrepreneurs do not keep accounting records and do not submit financial statements, we have already said above that entrepreneurs need to maintain document flow related to business. Where to start accounting for an individual entrepreneur? Read our step-by-step instructions.

Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this data when calculating tax burden.

Step 2. Select tax regime. You can find out in detail what regimes or taxation systems an individual entrepreneur operates in Russia in the article: “”. Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, Unified Agricultural Tax, PSN). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget may vary significantly in different modes. If you do not know how to calculate your tax burden, we recommend that you get a free tax consultation.

Step 3.Review the tax reporting for the selected regime. Find current forms You can report on the Federal Tax Service website tax.ru or in ours.

Step 4. Decide whether you will hire workers. How can an individual entrepreneur keep accounting records for an employee? Employers' reporting can be called quite complex, and its composition does not depend on the chosen tax regime and the number of employees. In 2019, several types of reports are submitted for employees: to the Pension Fund of the Russian Federation, to the Social Insurance Fund and to the tax office. For example, by January 20, all individual entrepreneurs with employees must submit. In addition, employers must maintain and store personnel records.

Step 5. Study your regime's tax calendar. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.

Step 6. Decide on the type of accounting service. In simple modes, such as the simplified tax system Income, UTII, PSN, even if you have employees, you can maintain the accounting of individual entrepreneurs yourself. Your main assistant in this case will be specialized online services such as 1C Entrepreneur. But on OSNO and simplified taxation system Income minus expenses, as well as when large quantities It is wiser to outsource business transactions and accounting for individual entrepreneurs.

Step 7 Maintain and save all documents related to the business: contracts with counterparties, documents confirming expenses, bank statements, personnel documents, BSO, reporting cash register, primary documents, incoming information, etc. The tax inspectorate can check documents on the activities of an individual entrepreneur even within three years after deregistration.

Accounting and tax accounting for individual entrepreneurs on OSNO

About in what cases it makes sense to choose common system taxation, you can read in. Accounting for an individual entrepreneur who works for OSNO will be the most difficult. If we talk about reporting forms, then this is the 3-NDFL declaration for the year and quarterly for VAT.

The most difficult thing will be the administration of value added tax. Maintaining individual entrepreneur accounting on OSNO is especially difficult to obtain tax deductions for this tax or refund of input VAT.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Accounting for individual entrepreneurs using the simplified tax system

Accounting for individual entrepreneurs using the simplified tax system is much simpler, because only one is required tax return per year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2019 without employees is April 30, and within the same period the annual tax must be paid minus advance payments.

You can conduct accounting for individual entrepreneurs under the simplified tax system Income 6% yourself. In this regime, only income received is taken into account; the tax rate is generally 6%. At the end of each quarter, you must pay an advance payment, which will be taken into account when calculating the single tax at the end of the year.

How to keep accounting for an individual entrepreneur under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax office to accept expenses declared to reduce the tax base, all documents must be completed correctly. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that expenses must be economically justified and be included in the special list specified in Article 346.16 of the Tax Code of the Russian Federation.

Deadlines for submitting individual entrepreneurs’ reports in 2019: accountant’s calendar and table

The accountant's calendar for individual entrepreneurs for 2019 includes deadlines for submitting tax returns and employee reporting. Regardless of the tax regime, all employers submit reports to the following funds:

deadline for submitting reports to the Pension Fund of Russia (form SZVM) - every month, no later than the 15th day of the month following the reporting month;
the deadline for submitting reports to the Social Insurance Fund (form 4-FSS) is quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th, respectively.

In addition, there are reports for employees, which are submitted to the tax office: a single calculation of contributions; 2-NDFL; 6-NDFL. Full calendar See employer reporting for all modes.

We have collected the deadlines for submitting tax reports and paying taxes for individual entrepreneurs in 2019 under different regimes in a table.

Mode	1st quarter	2nd quarter	3rd quarter	4th quarter
	advance payment	advance payment - 25.07	advance payment - 25.10	declaration and tax at the end of the year
UTII	declaration - 20.04, quarterly tax - 25.04	declaration - 20.07, quarterly tax - 25.07	declaration - 10.20, quarterly tax - 10.25	declaration - 20.01, quarterly tax - 25.01
Unified agricultural tax		advance payment for half-year - 25.07		declaration and tax year results - 31.03
BASIC		2. advance payment for personal income tax - 15.07	2. advance payment for personal income tax - 15.10

PSN payers do not submit a tax return, and the deadline for paying the cost of the patent depends on.

Accounting software for individual entrepreneurs

For those who decide to do their own accounting, we recommend free online accounting from Tinkoff. This program allows you to conduct accounting for individual entrepreneurs online. Open a current account in Tinkoff Bank and get for free:

issue of KEP as a gift
2 months of account maintenance free of charge
reminders about due dates and payments
automatic filling of the declaration

We hope that our step by step instructions on how to conduct accounting for an individual entrepreneur independently in 2019, answered all your questions.

We talked about how to register yourself as an individual entrepreneur and hope that we were able to dispel fears about bookkeeping and reporting. Beginning entrepreneurs often get confused when they need to choose a tax regime. And without a clear understanding of this moment, it is simply impossible to move on. We again asked Irina Shnepsts, financial director and the owner of the outsourcing company MIRGOS, explain in simple language: what are the tax regimes, what is the difference between the accounting and tax reporting of an individual entrepreneur, who can do the accounting for you, and in what ways an individual entrepreneur pays taxes and submits reports.

Tax regimes for individual entrepreneurs: which is more profitable?

Now let's talk about tax regimes: which one would be more profitable for a freelancer or a small business owner to choose.

Tax regime- this is the conditions under which you will work, draw up documents, what taxes you will have to pay and what reports you will submit to government authorities.

By default, when registering an individual entrepreneur, the mode is assigned basic, that is, with the payment of VAT, income tax, and property tax. These are quite complex taxes; you should stay on the general regime only if it is very profitable for you, for example, there are large customers who want to buy only with VAT. I recommend that others switch to or. And you don’t have to pay for a patent trade fee. In all other modes, unfortunately, you will have to.

In some regions (but not in Moscow), it is possible that the conditions of application can be read in the law for your region. Look for a title like " On the taxation system in the form of a single tax on imputed income for certain types of activities"+ name of your region or city.

There's another one special mode taxation - Unified agricultural tax(single agricultural tax), but it is only suitable for producers of agricultural products.

In general, an individual entrepreneur can use several special modes to different types activities or combine a special regime with the main one.

Each mode has its own difficulties and advantages. To help you navigate the possible taxes and reports in each tax regime, I will provide a comparative table of taxes paid by individual entrepreneurs.

To enlarge, click on the picture

And a few comments.

The most profitable regime for individual entrepreneurs is the simplified tax system of 6% or a patent. A patent is possible not for all types of activities, but according to a closed list (tutoring, household services, private detective work, some types of trade - see article 346.43. Tax Code of the Russian Federation).

Using the simplified tax system, you submit a declaration only once a year and pay advance tax payments 4 times a year. Keep a book of income. On Patent you pay only the cost of the patent (you can not immediately, in two parts), there are no advance payments or declarations if you keep an income book.

UTII is somewhat similar to a patent; it is also valid for certain types of activities:

It is most common among those individual entrepreneurs who are engaged in trade.

There are two versions of the simplified tax system: one, when you count only your income and pay 6% of it, and the second, when you subtract expenses from income and pay 15% of the difference.

For those individual entrepreneurs who provide services, the first option, 6% (income), is more suitable.

The second option (15%) is beneficial when you have large official expenses (more than half of your income). For example, you pay office rent, salaries for employees, purchase materials for production or goods for resale.

And it is worth remembering that every individual entrepreneur must pay the so-called “fixed” contributions to your own pension and health insurance(their size changes every year; this can be clarified on the Pension Fund website). And if the individual entrepreneur is a woman and wants, she needs independently conclude an agreement with the Social Insurance Fund and pay whole year contributions (which is nice, a very small amount).

What are the different reporting forms for individual entrepreneurs and what is the difference between them?

Just don’t be afraid of the word “reporting” right away.

Accounting statements- these are the familiar words “balance sheet” and “profit and loss account”.
Tax reporting- these are tax declarations (VAT, profit, simplified tax system, property, and so on).

Individual entrepreneurs do not make or submit balance sheets; they may not keep accounting records at all, provided that they keep books of income (and expenses).

Everyone submits tax returns except individual entrepreneurs with a patent. Which tax depends on the chosen tax regime.

There are still separate species reports - calculations for insurance premiums to the Pension Fund, to the Social Insurance Fund - they are filled out only by those individual entrepreneurs who have employees.

In order not to get confused and miss the deadline for paying taxes or filing a return, here’s some advice from practice:

Read 2-3 sources of information, one of them is necessarily official, i.e. the Tax Code or information on the official website of the Federal Tax Service.
Make a sign for yourself, what taxes to pay, when, when to submit the declaration. Next to it, write the articles of the laws where it is written about them. And mark on the sign what date and what you did, when you paid the tax, when you submitted the report. And so on every quarter. Very disciplined and helps you remember your taxes.

How to submit reports while in the tax queue?!

An individual entrepreneur can submit reports in three ways:

In person (on paper and flash drive).
By mail (on paper).
Via TKS (in other words, by e-mail), without paper and queues at the tax office or at the post office.

The most advanced way is electronic reporting. This is paid and done through a special telecom operator. When choosing a method for sending reports, compare which will be more expensive:

stand for half an hour at the post office, pay for postal services several times a year (for individual entrepreneurs with employees) or once a year (for individual entrepreneurs without employees);
pay a certain amount of money and send the same reports electronically without leaving your computer;
go to the tax office, talk to the inspector, stand in line, wasting time on the road.

There is no strictly positive way here. Calculate what is right for you.

You can send it to the post office or tax office courier. Of course, when sending your representative to the tax office, be sure to write him a power of attorney to submit reports.

How to conduct accounting for an individual entrepreneur?

Very often, entrepreneurs have a question: should they do the accounting themselves or entrust it to a specially trained person?

And here we understand that if you ask an accountant about this, you will receive the appropriate answer: of course, it is better to entrust it to a specialist.

If you ask the opinion of your friend, an individual entrepreneur, he will say: what is there to entrust, pay someone money, manage it yourself.

If you ask the tax office, they will probably say that it doesn’t matter as long as you pay your taxes on time and correctly.

I will answer this way. Don't take anyone's word for it. Calculate your every move. Have a question about an accountant? Estimate how much time it takes you to calculate taxes and sort out papers, read laws and search for answers on forums. Calculate how much an hour of your time costs and how much an accountant’s work costs. If you have time, but little money, keep records yourself, it’s not very difficult. If you have money and little time, entrust it to an accountant.

There are also tools for keeping records and preparing reports for individual entrepreneurs, such as programs (1C, BukhSoft) and online services (My Business, Kontur.Accounting, BukhSoft Online, 1C Online, My Finance and others). Online services make it possible to control the deadlines for paying taxes and submitting reports, and help submit reports (subject to the purchase of an electronic digital signature). It is worth understanding that the cheaper the service, the more limited its range of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a low price, availability of the functions you need and own feeling responsibility.

By law, only the individual entrepreneur himself is responsible for failure to submit reports or pay taxes.

Not an online service, not your accountant assistant, but you personally. Therefore, please be financially literate and always think for yourself.

My advice: if you lead yourself, lead in good faith. You are your own accountant. Read the laws, consult with a professional accountant (for example, we advise individual entrepreneurs on accounting at the initial stage, show and tell what, how and where is done). If you use an online service or program, check everything, because errors are possible in any program. Don’t start accounting so that you don’t have to overpay a third-party specialist to clean up the mess in your accounting department. Collect all documents confirming the receipt of goods, works, and services from your suppliers, keep a book of income and expenses, and a sign indicating the deadlines for submitting reports and taxes. File all papers in a folder, collect cash registers and sales receipts, receipts, bank statements.

Let's sum it up

For individual entrepreneurs, tax regimes are applied: basic (with all taxes), simplified tax system (6% of income or 15% of the difference between income and expenses), patent. Less commonly, UTII and Unified Agricultural Tax (agricultural). The most profitable is usually the simplified tax system of 6% or a patent.

Reporting can be accounting and tax. Individual entrepreneurs keep books of income and expenses and hand over tax reporting- declaration - once a year. You can submit in person, by mail or electronically.

In conclusion, I want to say: you will succeed!

The eyes are afraid - the hands do. Master the registration of individual entrepreneurs, maintaining records of individual entrepreneurs, submitting reports - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, have little understanding of the issue and know only what they themselves have encountered), connect electronic reporting, pay taxes and keep accounts your money.

Good luck with your business!

Write in the comments, have you already registered as an individual entrepreneur or are you just planning and looking for information on the topic? Do/are you planning to do your bookkeeping yourself or trust a specialist?

The individual entrepreneur must maintain reporting in mandatory, strictly adhering to all laws and recommendations. Specially designed regulations 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. There are various types 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 to the 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.

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

If the activities of an individual entrepreneur are carried out for a long time, then the planned income data is entered into 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, which is acceptable for 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 book of income and expenses is represented by the current year. After its completion, you must register this document properly. It is stitched and dated and signed. In this case, all information must be presented in chronological order. Due to recent legislative changes, the book does not need 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 should be taken into account that for zero documentation there is special shape, which is filled out according to 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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Employees

Maintaining financial statements IP 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 conduct reporting documentation in a minimal amount. In addition, a simpler procedure for performing accounting functions is provided. The same provision applies to tax reporting 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 contracting employment contracts. When using a simplified system, a business entity has the right to employ 100 people, but no more.

This right entails certain obligations and becomes more complex. The declaration must indicate information that concerns employees. This type of 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. In this case, individual entrepreneur reports must be prepared for both the Pension Fund and the Social Insurance Fund.

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 electronic form.

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. The business entity has various options to submit 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).

Good afternoon, dear individual entrepreneurs!

A common question from newbies that comes up all the time. Well, let's look at this point in a little more detail and talk about basic reporting for individual entrepreneurs.

So, let us have an individual entrepreneur without employees on the simplified tax system of 6%. What and where does he need to take in 2016?

They notify you in advance about the required reporting and automatically generate it. And I tirelessly repeat that there is no need to save on this. The fact is that there is no universal (and unshakable) list of reports that will suit absolutely everyone. Moreover, this list is constantly changing, and developers promptly update the reporting calendar and upload new forms that need to be submitted to individual entrepreneurs.

So let's get started. Let's look at the basic reporting that needs to be submitted.

Tax reporting

Here it is minimal and consists only in the fact that individual entrepreneurs using the simplified tax system of 6% need to submit a tax return based on the results of 2016.

An important point that is often forgotten. Even if an individual entrepreneur did not have income using the simplified tax system, he is still required to submit a tax return. The so-called “zero” declaration.

Reporting to the Pension Fund

Since our individual entrepreneur does not have employees, there is no need to submit anything to the Pension Fund, Social Insurance Fund, or Federal Compulsory Medical Insurance Fund. You just need to pay quarterly contributions “for yourself” to the Pension Fund and the Federal Compulsory Medical Insurance Fund on time.

But here you need to understand that an individual entrepreneur without employees means an individual entrepreneur who did not hire employees for a year, did not register as an employer and did not work under civil law contracts.

But I advise you to carefully follow the news, since in 2017 there will be a lot of changes, since tax authorities (Federal Tax Service) will already collect contributions.

Reporting to Rosstat

It depends on what kind of activity the individual entrepreneur is engaged in. Most individual entrepreneurs rarely encounter reporting to Rosstat. As a rule, once every 5 years, when continuous observations are carried out. For example, the last continuous observation was at the beginning of 2016, following the results of 2015.

But nevertheless, I advise you to check yourself in the new service from Rosstat, where you can find out exactly what reports you need to submit. Read about how to use this service here:

KUDIR

This is a book of income and expenses that must be maintained continuously. It is clear that the majority maintain it electronically, in the same “1C. Entrepreneur". There is no need to submit it to the tax office, but you must provide it upon request. That is, it should always be up to date, with fresh data. All this is achieved by regularly entering data into your accounting program for traffic cash, on accounts, acts, etc. etc etc. etc….

Upon completion calendar year The KUDIR is printed, filed and signed by the individual entrepreneur.

KKM reporting

If you work with cash, then there must be appropriate reporting on the cash register. That is, you need to comply with the requirements of cash discipline.

Industry reporting

It also depends on what exactly the individual entrepreneur does. For example, some individual entrepreneurs submit reports to Rospotrebnadzor on their environmental impact.

Here you will have to figure it out yourself by contacting the appropriate authorities.

EGAIS

Reporting has also recently appeared in RosAlcoholRegulation.

To be honest, I haven’t worked with this system and I’m not a guide here. But I know that many are already studying the so-called “alcohol declarations”.

More recently, labeling of fur products has been introduced

This happened quite recently, on August 12, 2016. I haven’t dealt with this issue yet, but there will probably be some tricky report there too.

P.S. And once again I will insistently repeat that there is no need to save on accounting programs for individual entrepreneurs. All this is displayed in the event calendar, in the programs themselves.

What can you do to avoid missing important reporting?

Personally, I use 1C. Entrepreneur". The program is simple and tailored for individual entrepreneurs. It is regularly updated and automatically generates all the necessary reporting.

But all kinds of “cloud” accounting are also popular, which will be optimal for beginners who do not want to regularly update 1C and monitor its performance.

Don't forget to subscribe to new articles for individual entrepreneurs!

And you will be the first to know about new laws and important changes:

I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I will try to talk about complex things in the simplest and most understandable language.

Alex

Can you answer next question to a potential buyer of one of your books.
What documents are needed in order to register a computer or laptop that will be at your workplace (shop, stall, office)? I’m just wondering how the inspectors will know that this laptop is not stolen (for example, I brought it from home) if the receipts and documents for purchasing the laptop were lost years ago.

And one more question related to the 1C program. Doesn’t the use of the Windows version of the 1C program on Linux violate the license agreement (the fact is that perhaps I will use it on my laptop, since I don’t have money for licensed Windows - the laptop won’t handle the “ten”, and Windows XP or you can’t buy 7 now)?

And how critical is the use of unlicensed Windows versions on your work computer? Can the inspection authorities impose sanctions on you if they find some Zver DVD on your computer (provided that they have no complaints about other issues related to your business)?

I apologize for such a strange question, it’s just that these points are usually not discussed on resources related to small businesses, and none of the IT people I know are entrepreneurs.

WITH best wishes, Alex.

Dmitry Robionek

Alex,
— I haven’t encountered the first question, but it’s better to keep all receipts for equipment and software. But I don’t think that they will dig in this vein without extra grounds (about proof that the office equipment is yours and not wanted).
- for 1c - it’s better to read it on their website.
— You definitely cannot use unlicensed software on work computers. This applies not only to Windows, but also to any unlicensed software in general. And you also need to keep receipts, etc.
Look at Habré for information about this, about responsibility. This topic was raised there quite often.

Alex

Thanks for the information. As for 1c, I was already on their website, it seemed like they didn’t say anything about Wine, which means it’s possible, in any case, it doesn’t violate the license agreement.

Nastya

Hello! Please tell me. The situation is this: in August 2015 I opened an individual entrepreneur and switched to a 6% tax rate. I paid contributions for myself two or three times (receipts arrived from the pension). Then I didn’t submit the declaration (I wanted to submit a zero declaration), because I was not in Russia. And it turns out that after that the receipts for some reason stopped coming! Now I want to submit a declaration, pay the remaining pension debt and close the individual entrepreneur. But I’m in another city, how can I check all my debts in the pension?? And why could they suddenly stop sending receipts??? Could this be due to the fact that the pension has already slapped me with a debt of 140 thousand for an unsubmitted declaration?? Thank you very much in advance

Olga

Dmitry, did I understand correctly that if I am an individual entrepreneur without employees of the simplified tax system of 6%, not yet conducting any activity, but paying mandatory taxes for myself to the Pension Fund, FFOMS, then I DO NOT submit balance sheet statements to the tax office, but only a DECLARATION (zero).
I also don’t submit reports to the Pension Fund of Russia or the Federal Compulsory Compulsory Medical Insurance Fund (without employees), and I reflect payments made to these funds in my accounting department.
And do I need to pay contributions to the Social Insurance Fund?

Dmitry Robionek

Olga, an individual entrepreneur on the simplified tax system of 6% without income and employees submits only a tax return at the end of the year (zero). There is no need to submit anything to the Pension Fund and the Federal Compulsory Medical Insurance Fund, since there are no employees. But you must pay your dues by the end of the year. KUDIR must also be available, but you do not need to turn it in.
In the Social Insurance Fund, this is optional; you can pay for yourself. I don’t pay them myself and I don’t know anyone who pays for themselves voluntarily.

What do you mean by "balance sheet"?

Olga

Dmitry, thank you! Sorry, typo, it means “accounting statements”. By “accounting statements” I meant accounting and tax accounting in full with the mandatory maintenance of all journals - orders and the general ledger, even if no activity was carried out, with quarterly submission of accounting statements (or already once a year, I don’t know), which includes documents such as: - balance sheet, statements of financial results, cash flows...etc. (and I don’t need to keep all this even for myself, in case of verification). Only KUDIR is being carried out, but does not give up.
Those. To the Federal Tax Service of the simplified tax system, 6% submit only a declaration.
And with the introduction of the ESSS, will the reporting procedure currently in force for the simplified tax system 6% without employees and without activities change?
Thank you!

Nia

Good afternoon Let's say I am an individual entrepreneur, 6%. No employees. And for example, I enter into an agency agreement with individuals(not an individual entrepreneur) And let’s say my agent earned 10.00 rubles from sales in my affiliate program - it turns out that I have to deduct 1,300 rubles from him and pay personal income tax. — QUESTION: In addition to this, do I have to pay any fees FOR IT? And do I have to pay VAT for it?

Denis

Hello Dmitry. Please tell me, can I submit zero reports under the simplified tax system for three years that I have not submitted? Or you need to take it only for the current year 2016. And close the IP. I also didn’t pay any fees or fines. Problems with the tax office, money cards and the accounts are blocked by the bailiffs. I haven’t worked as an individual entrepreneur the entire time. Help please.

Denis

Hello Dmitry again. Registered as an individual entrepreneur on 05/18/2012 under the simplified tax system (USN) - income, main OKVED 92.13 - MOVIE SHOWING. The Pension Fund did not pay contributions and a fine was imposed for 2014 in the amount of 135,000 rubles. . Didn't work as an individual entrepreneur. I called the Pension Fund and they said that if I don’t submit reports to the tax office in the next few days, there will be a fine for 2015 as well. But the Pension Fund needs a report only for 2014-2016. What should I do? Provide reports to the tax office for all five years - zero and close the individual entrepreneur, or you can for 2014-2016. and close the IP. On the spot, a company with such an OKVED opened only last month and is unlikely to help with anything.

Dmitry Robionek

No, you need to find a company not with your OKVED, but a company that provides accounting. support for individual entrepreneurs on closure. There are plenty of them in any city... They will help you prepare closing reports for little money.
You need to close if you do not plan to operate as an individual entrepreneur. Otherwise, everything will continue to accumulate.

Anastasia

Hello Dmitry! I have 2 questions for you:
1. Is there a law on changing the KUDiR for simplified income tax for 2017?
2. I subscribed to your newsletter (and for the third time), but nothing comes ((...Why? I confirmed it from my email.

Alexey

Hello Dmitry!
I am your subscriber and want to ask a question.
During 2016, the individual entrepreneur’s account received 3 payments for building materials, but after the money was received, the buyer asked to return them because the building material did not suit him according to the specifications for the tender. And I sent the money back with the mark “wrong payment”.
Question? Should this money be considered income in the simplified tax return for 2016 or not? After all, the tax office doesn’t care what your expenses are for the simplified tax system (6%).
Thank you!

Dmitry Robionek

Sergey, good afternoon.
In general:
-If there are no employees, and they have not entered into civil contracts with individuals, then there is no need to submit reports on employees)
- Only a declaration is submitted to the Federal Tax Service for individual entrepreneurs on the simplified tax system of 6% without employees.
-You don’t need to submit anything to the Pension Fund and the Federal Compulsory Medical Insurance Fund if there are no employees.
And other reporting depends on what exactly you do. Therefore, it is better to buy an accounting program or online service that, based on your data, will remind you of what exactly needs to be submitted and when.

Sergey Vladimirovich

Thank you! There was information that something needs to be submitted to the Federal Tax Service even if there are no employees. Where to find official documents about the composition of reporting for individual entrepreneurs without employees on the simplified tax system of 6%?
Thank you!

Dmitry Robionek

No, I haven't heard that. There are no warnings of this kind in my program either.
Most likely, you mean that you need to submit it to those individual entrepreneurs who are registered as employers, but they do not have employees (for example, everyone was fired). Then yes, they submit reports on employees in any case.

You get tired of searching on official websites =) After all, everything is scattered across many sources in the form of orders, letters, recommendations…. There is reporting to Rosstat if you are included in the sample. If you hire employees, everything changes all the time...

But to the Federal Tax Service, an individual entrepreneur without employees submits only a tax return according to the simplified tax system.

Buy an accounting program, don’t worry... Everything is always up to date, a reporting calendar, payments, recommendations.
I also recommend connecting to the Federal Tax Service website personal account IP - there is also a lot of useful information there.