Even at the stage of an idea for a business, a novice entrepreneur must determine for himself a number of important points regarding the practical implementation of his idea. Sources of funding, market niche and product characteristics should be as clear in the head of the entrepreneur as the employees he will hire or not hire, the technology for promoting a product or service, and the method of reporting.

Accounting for individual entrepreneurs for beginners can be a serious problem, as many businessmen simply do not want to bother with paperwork, believing that the practical side of the business is much more important. Such an attitude can involve an individual entrepreneur in unforeseen losses and ultimately lead to the liquidation (legally - closing) of the business.

In economic theory, there are four types of accounting and reporting, respectively: tax, management, financial and accounting. In large companies and associations of companies, the functions of maintaining each of the types are divided among qualified employees, but the entrepreneur has such a luxury.

Often, an individual entrepreneur himself conducts the so-called accounting (all types of accounting together) and is very surprised if the tax or statistics refuse to accept reports due to minor inaccuracies and incorrect wording.

IP accounting, however, will not plunge into despair if the entrepreneur at the very beginning decides on some important points:

• what types of activities according to OKVED it will carry out in the first months of its economic activity;
• how much revenue is planned in general and separately for each type of activity;
• what tax regimes will be applied for certain types of activities or in general: PSN, OSNO, USN, UTII, ESHN, etc.;
• how many employees need to be involved to achieve a given volume;
• what social categories these employees will be assigned to, and what benefits an entrepreneur can receive for them;
• what social package, in addition to what is guaranteed by the state, the individual entrepreneur will be able to offer them now or after a while;
• in what territorial formations will the economic activity(do I need a new type of cash desk, what is the regional percentage for the simplified tax system);
• will there be a person among the employees to whom the individual entrepreneur will entrust the duties of filling out and processing tax returns, reporting to statistics, or will the employer do this on his own;
• whether the IP will involve employees of outsourcing organizations, including for bookkeeping;
• what licensed program the IP intends to acquire / develop in the first months of operation;
• whether the entrepreneur will use the online portals of public services / MFC and submit all the necessary reports via the Internet (for this it will be necessary to obtain a qualified electronic signature) or will he deliver everything on his own or through a trusted person.

This range of questions is far from complete. However, by answering them to oneself before starting the procedure for registering individual entrepreneurship with the Federal Tax Service, a person will save time and money from the errors of chaotic accounting for individual entrepreneurs.

If an entrepreneur at the initial stage does not have the funds to hire his own or an incoming accountant who will manage several companies in parallel, he can purchase accounting for beginners, a self-instruction manual, take a course of video tutorials, or simply get a hand in trading programs, like 1C in different variations or Sail.

The least expensive way in terms of money and the most time-consuming is filling out reports, forms and a journal. cash transactions on one's own. The employer and employee in one person has the ability to control all stages of documentary production and track the difficulties that arise. If an individual entrepreneur does not have employees and works on a simplified or imputed basis, this option is the most optimal for him.

When conducting IP accounting in the main mode or when combining tax regimes for different types of activities, much more difficulties can arise and it is better for a novice IP to involve an accountant from outside. It is not necessary to take him to the state, it is enough to conclude an agreement for the provision of permanent services on a paid basis. Of course, there is a risk that a person may turn out to be a fraudster, but few people are immune from this.

One of the most convenient options is to do bookkeeping online: on a smartphone, laptop, etc.

In order to systematically submit reports and use free public services, it is necessary to take two important steps in the process of registering a business:

1. Purchase a qualified electronic signature and install a program for its introduction into electronic documents (JavaScript, etc.).
2. Open a bank account as an individual entrepreneur and get access to your personal account.

The legislation does not oblige an individual entrepreneur to do either the first or the second, however, these steps can make it much easier for an entrepreneur to live in further business activities.

The federal law No. 402-FZ itself does not require private business to maintain accounting for individual entrepreneurs in the broad sense of the word, however, an entrepreneur must still submit reports to the tax, MHIF and FSS in the same way as regularly pay taxes and insurance premiums for yourself and for your employees.

Regardless of the chosen tax regime, each individual entrepreneur is obliged to keep the Income and Expenditure Accounting Book (KUDiR), enter the appropriate deadlines into it and store it for a possible, but optional inspection by regulatory authorities.

You can conduct KUDIR either by hand with black paste in a lined journal or regular notebook, or on a computer in an Excel spreadsheet, and then at the end reporting period print and bind in a notebook. Sheets must be numbered, and on the last page the total number of sheets must be indicated. It is necessary to keep the document for at least five years, even if there was not a single check during this period.

The list of other documentation is determined based on the number employees and the chosen tax regime.

If the entrepreneur did not submit an application for the transition to another regime at the same time as registering the IP, he will automatically be assigned the main one (OSNO). This regime involves payments on personal income (personal income tax), deductions for value added (VAT report) and on property.

In addition to filling out the book of income and expenses, the entrepreneur will have to fill out during the calendar year:

• sales book;
• shopping book;
• depreciation allowances (AMO) for fixed assets.

The advantage is that it is possible to significantly reduce income tax due to depreciation, the disadvantage is that it is not always enough to be a talented businessman to fill out the documentation correctly. You need a trained eye of a business executive and experience in communicating with controlling services. In other words, it is necessary to attract a permanent or visiting accountant.

Simplified accounting is much easier. The report is based on the calculation of 6% of income in the "Income" subsystem and 15% in the "Income minus expenses" subsystem. The first subsystem of taxation does not even require special skills in mathematics - everyone can calculate six percent of the amount of all income.

The second subsystem “Income minus expenses” is a little more complicated than the first one, since it assumes that the entrepreneur will keep a systematic account of both income and expenses, and also classify expenses into two categories: those due to which it is possible to reduce the tax, and those due to which this can't be done.

Entrepreneurs on a single imputed income and a patent must also take into account income. The main difference between these taxation systems and others is that for each type of activity, the individual entrepreneur must calculate the tax separately.

A number of difficulties may arise if some activities are accounted for under the SIT, and others under the simplified tax system. In this case, it is better to seek help from a professional accountant or for advice on the online portal.

Answer the question of how to do your own business accounting step-by-step instruction 2019 will be given below.

Step 1. Registration decision individual entrepreneur must be final and irrevocable. If a person initially decided that business is good and received an extract from the USRIP, and then worked for a month and a half and quit everything, the regulatory authorities will not be happy about this. Even if economic activity is not carried out, a registered individual entrepreneur is obliged to draw up empty reports and pay mandatory insurance premiums for himself.

Step 2. An initial business plan, or at least an indicative cost and income plan, must be drawn up.

Step 3. It is necessary to choose a taxation system and switch to it either immediately upon registration (if the Federal Tax Service permits), or within 30 working days after the date of registration with the tax office. If the tax authorities have not received and accepted the application for changing the tax regime, the individual entrepreneur will by default be considered a payer under the OSNO.

Step 4. At the very beginning, it is necessary to decide who will be responsible for maintaining economic accounting and how much the entrepreneur is willing to spend on average on it. If funds are limited, but accounting at an individual entrepreneur looks like a Chinese letter, it is better to involve an accountant from outside or use online services.

If the salary of a full-time accountant does not equal half of the budget, and accounting is carried out for several types of activities and taxation systems, it is better to hire him.

Step 5. The combination of the main labor activity and entrepreneurship does not leave the entrepreneur free time. The choice in favor of the services of an accountant is obvious.

Step 6. In order to timely submit reports and make advance and basic payments, it is necessary to have a payment calendar in paper or electronic form and regularly check the dates with those specified in the current tax and pension legislation.

Step 7. It is best to download reporting forms that are submitted to regulatory authorities on the public services portal. Do not allow errors, blots, typos and typos. Information must be true and supported primary documents(BKO, checks, acts, TTK, etc.).

Step 8. Posting of goods must be documented. It is necessary to keep records of cash transactions, since in 2019 almost all individual entrepreneurs were obliged to install a cash register with a network connection and the ability to transfer information to the tax office online.

Step 9. It is necessary to store all electronic and printed documents (cheques, payments, receipts), inspection protocols, etc., even if this is not required by law. All agreements and transactions with counterparties (suppliers, buyers, banks, non-financial organizations, associations, services, etc.) must be made in writing.

Step 10. It doesn't hurt for an individual entrepreneur to reconcile their payments and debts with the tax and insurance services from time to time. No matter how ideally the entrepreneur draws up reports and pays regularly, the debt may appear due to the human factor or purely for technical reasons.

A scheme for a novice entrepreneur is given. If you follow all the points step by step and methodically, there should be no problems with accounting. You should not take the refusals of the Federal Tax Service and the Compulsory Medical Insurance Fund to accept certain reports as a personal insult. Employees of these services act according to the letter of the law and simply do their job, just as an entrepreneur does his, wanting to achieve his goals.

For successful implementation entrepreneurial activity you need to know exactly how to submit an IP report. This will help to avoid not only moral troubles in relations with the fiscal authorities, but also quite material penalties. Therefore, every year every entrepreneur, even one who works under the simplified taxation system and is the only employee in his business, must submit all necessary reports to government services. At the same time, some reports must be submitted quarterly, and there are serious penalties for failure to provide information. Let's try to figure out what kind of reporting an individual entrepreneur should submit. There are many organizations that undertake to support the activities of entrepreneurs. That is, for a fee, they will not only tell you how to report to the IP, but also help with the execution of a complete package of documents.

It is also worth considering the fact that since 2016, entrepreneurs who employ more than 25 people must submit reports only in electronic form. All the rest can still get by with the paper version.

What kind of reporting do IP

Consider the main types of reporting that individual entrepreneurs submit.

Sole Proprietor Tax Reports

tax reports, of course, depend on the chosen system of taxation. So, for example, entrepreneurs applying special taxation regimes (single tax on imputed income (UTII), patent taxation system (PSN), simplified taxation system (STS), single agricultural tax (UAT)), submit only a general tax return, while while an entrepreneur who is on the general taxation system (OSN) must also submit a VAT return, a declaration on personal income. This is not counting land taxes, as well as information to the Pension and Insurance Funds and statistical data.

Also, from 2016, all employers will need to quarterly submit information on withheld personal income tax.

Accounting statements of an individual entrepreneur

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

Book of income, income and expenses

As already noted, the entrepreneur is exempt from conducting accounting if it keeps records in accordance with the requirements tax legislation. With the exception of individual entrepreneurs who pay a single tax on imputed income, the main accounting register is the Book of Income or the Book of Income and Expenses.

This document can be maintained both electronically and in paper form(the electronic book is subsequently printed, laced and numbered in the same way as the paper book), while it must be ensured that the information cannot be corrected in electronic form. Any corrections in the income accounting book should be explained (and even better not to allow them at all) and certified with the date by the signature of the head of the enterprise (and if the enterprise has a seal, also with a seal).

The information in the book must be consistent, complete and accurate; a book is started for a period of one financial year. Such books are the main reports of IP

IP reporting deadlines

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

IP quarterly reporting

Consider how the quarterly reporting of IP is submitted.

For sole proprietors without employees

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

An entrepreneur on the simplified tax system and OSN quarterly (until the 15th day of the next month) submits information to the Social Insurance Fund (if there is an insurance contract). Every quarter (until the 25th day of the next month) an entrepreneur submits a VAT return to the DOS.

For sole proprietors with employees

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

Since 2016, individual entrepreneurs have also been submitting quarterly information on personal income tax in accordance with the new form 6-NDFL. The report must contain information on taxes paid on the income of the entrepreneur's employees, as well as other data on the basis of which the tax amount can be calculated. The deadline for submitting the 6-NDFL declaration is the last business day of the month following the quarter. The first time the calculation on the new form must be submitted before 04/30/2016.

IP annual reporting

Consider how the annual reporting of IP is submitted.

For sole proprietors without employees

Entrepreneurs on the simplified tax system annually submit a tax return by April 30. Entrepreneurs on DOS submit: before April 30, a tax return on income tax and within five days after the expiration of a month from the date of receipt of income during the year - a declaration of expected income for the next year.

For sole proprietors with employees

Individual entrepreneurs who are employers file annually with tax service: until January 20, information on the average number of employees until April 1, information on employees' income

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

Reporting upon liquidation of IP

Closing the IP, the entrepreneur must submit the latest reports to the Pension Fund and the tax service. At the same time, it is better to submit reports to the Pension Fund immediately before the closing of the enterprise or immediately after, without delaying. Tax reporting is also submitted upon closing the IP.

At the same time, an entrepreneur on UTII submits a report before submitting documents for liquidation, and an entrepreneur on the simplified tax system submits a report no later than the 25th day of the month following the month in which business activity was terminated (in accordance with the data specified in the notification to the tax authority).

It is also worth mentioning that the liquidation documents and the submitted reports must be kept for three years, as the tax office may call the former entrepreneur for verification. We hope our article helped you figure out what kind of reporting an individual entrepreneur submits.

Any individual entrepreneur knows firsthand how important it is to make contributions to the tax service on time. At the same time, forgetting about the importance of tax reporting.

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

As a result, they receive heavy fines.

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

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

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

Each of them has a number of special characteristics that must be taken into account in order not to miscalculate and reduce the payment of taxes to the maximum.

The most common tax payment regime created for small and medium-sized businesses is the simplified tax system.

When applying this tax payment system, it is necessary to pay advance payments on your own without delay. The tax is paid according to the results of the current year in accordance with Article 346.21 of the Tax Code.

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

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

The assurance of KUDiR in the tax authority was abolished, but this does not mean that it does not need to be maintained. It must be stitched and numbered by any individual entrepreneur.

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

• Pay 6% of total income and reduce tax on insurance contributions;
• Pay 15% of the amount received when deducting expenses from income.

By choosing the simplified tax system and paying 6% of income with an empty state, an individual entrepreneur has the opportunity to significantly save on paying tax on insurance premiums. And in the amount reaching 100%.

then the right becomes available if insurance premiums are almost fully credited to the account of the Pension Fund of the Russian Federation.

When the object of taxation is the amount received by deducting expenses from income, fully paid insurance premiums cut the tax base.

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

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

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

• KUDiR - not needed, it can be omitted;
• surrender is obligatory tax return up to the 20th in all four quarters (Apr 20, 2019, Jul 20, 2019, Oct 20, 2019, Jan 20, 2020).

Reporting is carried out at the tax office at the actual place of business, and in case of several types - at the place of residence:

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

Physical reporting is required.

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

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

List of tax reports required by IP for OSNO 2019

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

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

General system Taxation is beneficial in several cases:

1. Partners and buyers also use OSNO and pay VAT. By paying VAT by suppliers and contractors, you can reduce the personal value added tax.
2. OSNO partners can also apply input VAT for deduction, as a result of which the competitiveness of an entrepreneur increases, based on the profitability of cooperation with him.
3. When importing goods, the paid VAT can be returned in the form of a deduction.

Those who apply the OSNO must provide the following reports:

1. Declaration in form 3-. It is available once a year until 30 April. 2019;
2. Declaration of estimated income in the form of 4-NDFL.
   It is created for carrying out calculations of advance payments of personal income tax.
   This declaration is submitted within a period of up to five days after the expiration of the month in which a certain income was received.
   Without exception, all individual entrepreneurs draw up this document: both those who have just started their activities, and those who took a break from work and, accordingly, had no income, and then resumed their activities. Increases and decreases in annual income by more than 50% do not affect the provision of the document.

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

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

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

For the FSS, it is necessary to provide the calculation of data in the 4-FSS form. Before the 20th day of the month following the reporting period, it is necessary to submit information on paper.

The electronic version of the document is provided until the 25th day of the month after the reporting period.

The FIU has its own data submission form - RSV-1 (Decree of the Board of the Pension Fund of the Russian Federation of 16.01.2014 No. 2p). The paper version of the document is provided before the 15th, the electronic version - before the 20th day of the month following the reporting period.

January 20, 2019 is the last day to send information about the average headcount of the enterprise.

In 2019, entrepreneurs have a new reporting form related to information about insured persons. It is provided monthly to the Pension Fund in the form of SZV-M.

Reporting on statistics in 2019 for individual entrepreneurs

The report to Rosstat contains information on the activities of an individual entrepreneur, the number of employees, the size wages, about the level of financial and economic activity.

The study of statistics can be continuous or selective. The first is held once every five years on the basis of Article 5 of Law No. 209-FZ. This statistical observation fell on 2019, so before April 1, you must fill out the appropriate form (No. MP-sp, IP - form No. 1-entrepreneur) and send the data to Rosstat.

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

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

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

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

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

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

The dates for all systems are identical.

Document submission deadline	The name of the form for filling in the data
Until 20 Jan.	KND-1110018. Contains information about the average number of state units UTII declaration. Form to be filled out if the entrepreneur conducts several types of activities
Electronic document - until 25 Jan.	4-FSS. It is a calculation of contributions to the Social Security Fund, which will be needed when an employee goes on maternity leave or in case of an injury at work
Until 25 Jan.	Declaration for value added tax
Electronic document - until 22 Feb. Paper Document - Until Feb 15	RSV-1. Data on contributions to pension and health insurance for employees provided by the FIU. Individual entrepreneurs who operate without employees do not submit this form
Until 1 Apr. current year	2-personal income tax. A report that records the income of individuals for the end of the tax period. A separate document is issued for each employee Form MP-sp and form 1-Entrepreneur. In 2019, a continuous study of individual entrepreneurs of small and medium-sized businesses is carried out according to last year's data. Forms of forms must be clarified with the regional representatives of Rosstat.
Not later than May 4	3-personal income tax. Income tax return for natural persons

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

In contact with

Let's figure out what reports the IP submits for the simplified tax system, patent, UTII and OSNO with and without employees. The article contains a convenient table and useful services for doing business.

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

What reporting an individual entrepreneur submits to the IFTS, as a general rule, depends on the taxation system he applies. But there are also reports of an individual entrepreneur, which he needs to submit, regardless of the applicable tax regime. Let's look at the types of these reports in the next section.

Mandatory IP reports

If a businessman has employees, he is obliged to annually submit information about their average number. This does not apply only to individual entrepreneurs who did not hire anyone in the reporting year (clause 3 of article 80 of the Tax Code of the Russian Federation).

You also need to report on all individuals to whom the IP made payments in cash and natural form reporting year. These are the persons with whom he concluded labor contracts, as well as GPC contracts for the performance of work or the provision of services. In terms of taxes on them, you need to submit certificates in the form 2-NDFL (monthly) and the general calculation 6-NDFL (quarterly).

Calculation according to the form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill in the calculation automatically. Before sending to tax office the form will be tested by all FTS verification programs. Try it for free:

6-personal income tax online

In terms of insurance premiums, quarterly reports must be submitted RSV, 4-FSS and monthly SZV-M.

You do not need to report on insurance premiums paid for yourself.

IP taxes without reporting

In addition to filing reports, an individual entrepreneur must, regardless of the regime applied by him, pay tax on registered on him vehicles. Payment is made on the basis of a tax notice and payment document received, usually by mail. You do not need to report to the IFTS.

You can find out if the inspection calculated the tax correctly using the online calculator:

Calculate transport tax

Entrepreneur Owner real estate is required to pay real estate tax for individuals. Payment is also made on the basis of a tax notice without reporting to the IFTS.

Calculate property tax

Similar rules apply to land tax.

IP reporting on the simplified tax system

Businessmen using the simplified taxation system rent tax authorities the following types of reports.

1. Declaration on single tax with USN. The form was approved by Order No. ММВ-7-3/352 dated July 4, 2014. It is necessary to report annually, no later than April 30 of the year following the reporting year.

Let's consider a sample fill:

Submit the single tax declaration under the simplified tax system for 2018 no later than April 30, 2019 (Tuesday).

This report is filled out on the basis of indicators of the Book of income and expenses.

Prepare a declaration online

Please note that businessmen using the “income” object with a tax rate other than 6% cannot complete the above form. It only has a maximum rate of 6%. The Federal Tax Service recommends in this case to use the recommended form (letter of the Federal Tax Service dated May 20, 2015 No. GD-4-3 / 8533). It has an empty line 120 section 2.1.

1. Declaration on indirect taxes when importing goods from the EAEU member countries (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3/765). Monthly form. You need to report no later than the 20th day of the month following the month when such goods were accepted for accounting. When importing objects of leasing (with the transfer of ownership to the lessee in accordance with the contract), they report no later than the 20th day of the month following the month in which the payment due under the contract falls due.

IP reporting on a patent

When using the PSN, a businessman is obliged to keep a Book of Accounting for Income and Expenses, as well as pay the cost of a patent. The legislation does not provide for the need to submit a patent declaration.

At the same time, if a businessman carries out the operations indicated above, or he has hired personnel, he is obliged to submit relevant reports to the IFTS.

Calculate the cost of a patent online

IP reporting on UTII

In terms of imputed tax, an individual entrepreneur has an obligation to report quarterly (quarter - tax period) in the form approved by the Federal Tax Service by order No. ММВ-7-3/353 dated 04.07.2014.

The deadline for filing a declaration with the IFTS is no later than the 20th day of the month following the tax period.

Table. Deadlines for the submission of the UTII declaration in 2019

Taxable period	Last date

Fill out the UTII declaration using a special online service from BukhSoft:

Prepare a UTII declaration online

1. Declaration on indirect taxes when importing goods from the EAEU member countries (approved by order of the Federal Tax Service of September 27, 2017 No. SA-7-3/765). Monthly form. You need to report no later than the 20th day of the month following the month when such goods were accepted for accounting. When importing leasing items (with the transfer of ownership to the lessee in accordance with the contract), they report no later than the 20th day of the month following the month of the due date for payment under the contract.
2. If the IP is tax agent on VAT or carries out transactions under agreements of joint activity, trust management of property or concession agreements, he is obliged to submit a VAT declaration.

IP reporting on OSNO

Individual entrepreneurs on OSN are payers of personal income tax and VAT. They are required to submit the following types of reports.

1. Declaration 3-NDFL. You need to report on it even if there is no income for the tax period (calendar year). The form was approved by the Federal Tax Service by Order No. ММВ-7-11/671 dated December 24, 2014. You need to submit the document to the IFTS at the place of residence.
2. Declaration of estimated income (Form 4-NDFL). The form was approved by the Federal Tax Service by order No. ММВ-7-3/768 of December 27, 2010. The inspectors require it to be filled out and submitted for the calculation of the IP advance payments for personal income tax, which he will pay during the year.

The obligation to submit this type of reporting arises for an individual entrepreneur from the moment he receives his first income and then annually.

A specific deadline is set only for registered IP. They should report to the IFTS within 5 working days after the month has ended since the receipt of the first income.

1. VAT declaration (approved by order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3/558). It must be submitted electronically on a quarterly basis. Deadline - no later than the 25th day of the month following the expired quarter.

Table. Deadlines for filing VAT returns in 2019

Taxable period	Last date

Fill in the VAT declaration using a special online service from BukhSoft:

Prepare VAT return online

Table on IP reporting and deadlines for its submission

We have collected all the information regarding the reporting of individual entrepreneurs on taxes and insurance premiums for you in a convenient table 3.

Table 3. All IP reporting

Tax	The form	Periodicity	Deadline
BASIC
		Every quarter	25 calendar days after the end of the quarter
	Form 3-NDFL (approved by order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11/671)	Every year
	Form 4-NDFL (approved by order of the Federal Tax Service of December 27, 2010 No. ММВ-7-3/768)	Every year since the start of business	For newly registered individual entrepreneurs - within 5 days, when the month expired after the first income For those already operating - simultaneously with 3-personal income tax
ESHN
	Declaration	Every year
Simplified
Single tax when applying the simplified tax system	Declaration	Every year
Patent
Tax paid under the patent system of taxation	No need to report
Vmenenka
	Declaration	Every quarter	No later than the 20th day of the month following the quarter
Other mandatory reporting
	2-NDFL (approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485)	Every year
	Calculation of 6-NDFL (approved by order of the Federal Tax Service dated 10/14/2015 No. ММВ-7-11/450)	Every quarter and yearly	For the quarter - not later than the last day of the month following the expired quarter.
VAT on the importation of goods from the territory of the countries - members of the EAEU	Declaration (approved by order of the Ministry of Finance dated July 7, 2010 No. 69n)	Every month	Not later than the 20th day of the following month: after the month of acceptance of goods for accounting; after the month of the lease payment in accordance with the agreement
VAT when issuing an invoice with a dedicated tax amount	Declaration (approved by order of the Federal Tax Service of October 29, 2014 No. 558)	Every quarter	25 calendar days after the end of the quarter
Taxes for which there are no objects of taxation for the tax period	Unified (simplified) tax declaration (approved by order of the Ministry of Finance dated July 10, 2007 No. 62n)
Insurance premiums	Calculation of insurance premiums (approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551)	Every quarter	Not later than the 30th day of the month following the reporting
	SZV-M (approved by resolution of the PFR Board dated February 1, 2016 No. 83p)	Every month	Not later than the 15th day of the month following the reporting
	SZV-STAZH (approved by resolution of the Board of the Pension Fund of the Russian Federation dated 11.01.2017 No. 3p)	Every year
	4-FSS (approved by order of the FSS dated September 26, 2016 No. 381)	Every quarter	Paper - no later than the 20th day of the month following the quarter Electronic - no later than the 25th day of the month following the quarter
	Report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (FSS letter dated February 20, 2017 No. 02-09-11 / 16-05-3685)	Every quarter	Together with 4-FSS
Information on the number of personnel	Information on the average number of employees (approved by order of the Federal Tax Service of March 29, 2007 No. MM-3-25 / 174)	Every year

Useful video

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

What are the options for USN?

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

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

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

In what form is the tax return submitted?

There are two options for presenting a document:

1. In printed form:

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

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

The declaration form for the simplified tax system for 2018 was approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected]

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

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If an individual entrepreneur has at least one employee on the simplified tax system, he must submit reports with the following frequency:

1. Annually:

• tax ;
• (income statement individual);
• intelligence on the average number of employees;
• SZV-STAGE.

Zero reporting

If an individual entrepreneur on the simplified tax system did not conduct business and had no income during the year, he must submit a zero declaration to the tax office.

Penalties for failure to submit a declaration

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

Also, violation of the deadlines for filing a declaration or failure to submit it may result in a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

The Small Business tariff of the Kontur.Extern system will help you deal with the procedure and deadlines for reporting.