» Cancellation of reporting for individual entrepreneurs. Rules for filling out the balance sheet of a sole proprietor Is the sole proprietor obliged to submit a balance

Cancellation of reporting for individual entrepreneurs. Rules for filling out the balance sheet of a sole proprietor Is the sole proprietor obliged to submit a balance

Individual entrepreneurs and LLCs that have switched to paying tax under the simplified tax system are generally exempt from paying many taxes. Accordingly, the composition of reporting for them, as a rule, is significantly reduced. How to report on simplified IP and LLC in 2019, we will consider in our article.

USN reporting in 2019

According to the results of the tax period (calendar year), IP and LLC represent in tax office Tax return for tax paid in connection with the application of the simplified taxation system (approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]). The reporting deadlines for the USN are as follows:

  • for LLC - no later than March 31. That is, reporting on the simplified tax system for 2019 is submitted no later than March 31, 2020;
  • for individual entrepreneurs - no later than April 30. That is, reporting on the simplified tax system for 2019 is submitted to the IP no later than 04/30/2020.

Accounting statements of individual entrepreneurs and LLCs on the simplified tax system

An individual entrepreneur on the simplified tax system is not required to keep accounting records (clause 1, clause 2, article 6 of the Federal Law of 06.12.2011 No. 402-FZ), therefore, he does not compile financial statements.

LLCs applying the USN, which are small businesses, can apply simplified methods of conducting accounting, including the preparation of simplified accounting (financial) statements (clause 4, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). “Simplified” accounting can be organized following the Standard Recommendations for the Organization of Accounting for Small Business Entities (approved by Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n). Simplified forms of the balance sheet, report on financial results, reports on the intended use of funds are given in the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n.

The rest of the organizations keep accounting records and prepare financial statements in full.

"Salary" taxes under the simplified tax system in 2019

The organization submits reports on insurance premiums to the IFTS and the FSS, reports to the tax office on personal income tax withheld from the income of its employees. Similarly, individual entrepreneurs who attract employees under employment contracts or enter into a GPA.

Individual entrepreneurs who work “alone” are exempted from “salary” reporting, they are limited only to paying contributions for themselves. That is, the reporting of individual entrepreneurs on the simplified tax system without employees is only a declaration on the simplified tax system for the year.

Other reporting of LLC on the simplified tax system in 2019

If LLCs on the simplified tax system are recognized or income tax, pay property tax, land or transport taxes, then they submit declarations (calculations) for these taxes to the tax inspectorate in accordance with the requirements of the Tax Code of the Russian Federation.

In accordance with paragraph 2 of Art. 4 of the Law on Accounting No. 129-FZ, citizens who carry out entrepreneurial activity without forming a legal entity, keep records of income and expenses in the manner prescribed tax legislation RF. According to par.

Does the IP give up the balance, being on the "simplified"

2 tbsp. 54 of the Tax Code of the Russian Federation, IP is calculated tax base at the end of each tax period on the basis of data on accounting for income and expenses and business transactions in the manner determined by the Ministry of Finance Russian Federation. Accounting for income and expenses and business transactions is carried out by individual entrepreneurs by recording in the Book of Accounting for Income and Expenses and Business Operations of an Individual Entrepreneur (hereinafter referred to as the Book of Accounts) transactions on income received and expenses incurred at the time they were made on the basis of primary documents in a positional way (clause 4 of the PROCEDURE FOR ACCOUNTING INCOME AND EXPENSES AND BUSINESS OPERATIONS FOR INDIVIDUAL ENTREPRENEURS. That is, individual entrepreneurs do not keep accounting and do not compile accounting, they are required to keep a book of income and expenses. For OSNO and USNO, different samples of books of income and expenses.

Individual entrepreneurs (individuals) may not be required to book. accounting (double entry) and to make a book. reporting. For themselves they can. Required to keep records. operations in the ledger of households. operations for individual entrepreneurs (there is a form) regardless of the taxation system. Do not confuse with KUDiR under the USN, which legal entities are required to maintain. persons and individual entrepreneurs on the simplified tax system.

What is your taxation system? If USN, or UTII, then you can see the list of reports on a special service website for individual entrepreneurs in Russia. He will show you both the terms and the sizes of payments, and reporting forms, etc. The address of the service website: http://elba-skbkontur. rf

if it is not necessary on the simplification. if the general mode is boo. balance required in statistics

Individual entrepreneurs are not required to keep accounting, therefore they do not hand over the balance. But besides accounting, there is also tax accounting, personnel and banking documents, contracts, etc., that is, the accounting that individual entrepreneurs maintain. Here is a good one step-by-step instruction how to do your own bookkeeping

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Accounting statements for LLC on USN 2017

Simplified taxation system, USN or simplified taxation is a type of tax for individual entrepreneurs and legal entities when a company does not pay:

  • income tax;
  • property tax;
  • VAT, if it does not bring goods from abroad;
  • personal income tax.

Accounting statements for an LLC on the simplified tax system are information by which the tax authorities control income legal entities. Under Law 402-FZ, companies are required to provide tax information on the company's finances.

We find out what reporting the legal entity submits to the simplified tax system, and what schedule financial statements in 2017.

Accounting statements of LLC on a simplified system in 2017

A company that has switched to a simplified taxation system annually submits two documents:

  • balance sheet;
  • income statement.

If the company is not commercial, then instead of reporting on financial results, it reports on the use of earmarked funds.

Balance sheet LLC naUSN

Companies that are on the simplified tax system submit a balance sheet in a simplified form once a year.

Do I need to submit the balance sheet for individual entrepreneurs to the tax office? And in general, do IPs give a balance sheet?

The balance sheet for 2017 must be submitted by March 31, 2018. An example of the form can be copied in Appendix 5 to the Order of the Ministry of Finance 66n.

At the very beginning of the balance, indicate where the report form is taken from. Next, write the name of the document - the balance sheet, income statement or report on the intended use of funds. You can submit one report in which you indicate all three points at once, as in the example:

An example of filling in the "cap" of the balance sheet of an LLC on the simplified tax system

  • company data,
  • balance sheet date
  • Company name,
  • type of economic activity,
  • TIN of the company,
  • form of ownership
  • company address.

Example of a fragment of a company report

In the main part, you need to fill in two blocks about the assets and liabilities of the company. The asset section contains five indicators, and the liability section contains six.

Table for assets

The first line of assets is called "Tangible non-current assets", it must be indicated residual value fixed assets of the company.

In the line "Intangible, financial and other non-current assets" the company indicates all non-current assets. That is, assets that began to generate income for the company in at least a year. Current assets bring profit to the company several times a year.

In the line "Financial and other current assets" you need to indicate investments that pay off in less than a year.

In the "Balance" line, the company writes the total amount of all items from the balance sheet asset.

In the liabilities side of the balance sheet, it is necessary to write from where the company receives financing.

Table for liabilities

In the line "Long-term borrowed funds" the company writes how much debt it has on loans.

In the line "Other long-term liabilities" indicates all the debts of the company.

In the lines "Short-term borrowings", " Accounts payable", "Other Short-term liabilities» you need to write about the debts that the company must pay during the year.

In the "Balance" line, the company indicates the sum of all the "Liabilities" lines.

To pass the balance, you need to keep accounting daily. The Ministry of Finance of Russia compiled information on the simplified accounting system and allowed companies on the simplified tax system to combine accounts. You can combine seven accounts:

  • inventory costs can be combined with the 10th account - "Materials";
  • the costs of production and sales of products, accounts number 20, 26, 29 and 44 can be combined with the accounts "Main production";
  • accounts for finished products- 41 and 43 can be added to the Goods accounts;
  • 62,71,73,75,76, 79 accounting accounts can be attributed to the account “Settlements with debtors and creditors”;
  • all accounts that relate to the company's money - 50, 51, 52, 55, 58 can be combined with the Settlement Accounts group;
  • capital accounts - 80, 82, 83 can be attributed to accounts for "Authorized capital";
  • accounts that indicate how much money the company has earned and how much it has lost - 90, 91, 99 can be combined with the Profit and Loss account.

Attached to accounting policy the company should indicate that the accounting department uses a simplified list of accounts.

Statement of financial results of LLC on the simplified tax system

It is necessary to provide financial statements to the Federal Tax Service and Rosstat. The Ministry of Finance approved the report form in Appendix 6 to the Order of the Ministry of Finance 66n. All codes for the report are registered in Appendix 4 of the Order of the Ministry of Finance 66n. For example, the line with the code 2110 indicates revenue, so you need to enter all the data on the company's revenue in it.

"Zero" financial statements

If during the year or tax period the company had no income and cash accounts, then the accountant draws up zero reporting. In such a balance it is enough to indicate authorized capital, and write down the lack of profit in the financial results report. You need to submit "zero" financial statements according to the schedule of financial statements - before March 31 of the next year.

Short: reporting forms to be submitted to tax authorities the entrepreneur depends on the taxation regime (UTII, simplified tax system, patent), as well as on the availability of staff. You will learn more about the types of reporting and submission deadlines from our material.

A novice businessman needs to clearly understand the volume tax reporting, which has to be handed over within a certain time frame, otherwise you can get serious fines. The package of final reports is different for enterprises of different special regimes. So that the requirements of the law do not discourage the entrepreneur, we suggest that you familiarize yourself with a set of reporting forms that need to be drawn up and submitted to the Federal Tax Service on the basis of the results of activities for the reporting (tax) period.

Simplified tax regime (STS)

The list of documents that an entrepreneur working without hired personnel must submit to the IFTS is much less than the package of forms required for a report by a businessman with a staff. The presented table will help you figure out what report the IP submits to the simplified tax system in tax service in 2015-2016.

Periodic

Deadline

Peculiarities

Serving IP

staff

without employees

In IFTS

Declaration on USN

Since 2015, the form according to KND 1152017 has been approved.

About the average headcount

Individual entrepreneurs without staff are not exempted by law from submitting this form, but in some regions the tax authorities allow it not to be provided, while in others they require reporting along with enterprises with full-time employees, so entrepreneurs act in accordance with the requirements of the local inspection of the Federal Tax Service.

Form 2 - personal income tax on staff income

To funds

Accounting data in the FIU

quarterly

From 2015 until the 15th, documents are provided on paper, reports sent via the Internet are accepted until the 20th.

quarterly

From 2015 until the 20th, forms are handed over to paper form, in electronic form, reports are accepted until the 25th.

The table shows that an individual entrepreneur without employees submits only a declaration.

Important: The book of income and expenses is not a reporting form, but is kept throughout the year and can be requested from the Federal Tax Service to verify the declaration data.

There are local taxes that are paid by businessmen with and without hired personnel, if the firm owns vehicles or properties subject to property tax(i.e. named in the regional register with an indication of the cost according to the cadastre), as well as in production are used land. Usually, the order and terms of payment of these taxes are established by the regional authorities, but, as a rule, advance amounts are paid on them quarterly, and the final payment must be made before February 1st. Not later than this period, declarations must also be submitted to the IFTS.

Video: Important changes in the simplified version since 2015

It should be noted that all reporting (tax and to funds), which, in addition to the declaration, must be submitted by an individual entrepreneur who has a staff, regarding the number of staff, its income, benefits paid and contributions transferred, is relevant for any type of taxation.

Addition: we draw your attention to the fact that for an individual entrepreneur who is on a "simplified" system and who has chosen tax base"income" submits similar reports as under the simplified tax system, income minus expenses.

Single imputed tax

Entrepreneurs working for UTII system, submit a declaration every quarter before the 20th day, and pay before the 25th day of the month following the reporting month.

UTII payers do not conduct KUDiR. Individual entrepreneurs without personnel submit declarations on a quarterly basis and, if required by the local IFTS, a report on the average headcount.

Single agricultural tax

Entrepreneurs who are on the ESHN submit a declaration once a year until March 31. The tax is paid twice a year: by transferring the advance payment for the 1st half of the year and the final calculation of the tax before March 31.

Important: KUDiR is mandatory.

If there are objects of taxation, other local taxes are paid. If there are obligations to Rosprirodnadzor by type of activity, then it will be necessary to calculate and transfer fees for harmful environmental impacts. The deadlines for paying local taxes are set by the regions, but all of them must be calculated quarterly and transferred to the IFTS.

When submitting a declaration on the ESHN to the IFTS, no supporting documents are required to be attached to it.

Reporting of IP and LLC on the simplified tax system

The tax authority simply accepts it, and over the next three months verifies the accuracy of the specified information and may request not only KUDiR, but also other documents confirming the transactions - acts, invoices, invoices and other documents.

IP reporting on a patent

Entrepreneurs working on a patent are exempted from registration and submission to the inspection tax return, but they conduct KUDiR, since exceeding the annual income established by law in the amount of 60.0 million rubles stops the patent. If such income is achieved, then the book must be submitted to the IFTS within 25 days.

Individual entrepreneurs on a patent with the involvement of employees must submit a full package of documents, a list of which is presented in the reporting section for individual entrepreneurs on the simplified tax system.

Individual entrepreneurs are individuals who are registered in the prescribed manner and carry out entrepreneurial activities without forming a legal entity, as well as heads of peasant (farmer) households (clause 2 of article 11 of the Tax Code of the Russian Federation, clauses 1.5 of article 23 of the Civil Code RF).

Is it planned to cancel reporting for individual entrepreneurs?

03/01/2018 in the Address to the Federal Assembly, the President of the Russian Federation V.V. expressed the wish that sole proprietors who use digital services (including those involving the use of remote control methods for entrepreneurs) should be exempted from reporting altogether, making the payment of taxes for individual entrepreneurs a simple automatic transaction. And for entrepreneurs using CCP, a significant simplification of tax reporting is necessary. But the solution of the tasks, of course, will take time. And we are not currently talking about the simultaneous cancellation of reporting for entrepreneurs.

What reporting should be submitted by the IP?

Recall that individual entrepreneurs may not keep accounting records (clause 1, part 2, article 6 federal law dated 06.12.2011 No. 402-FZ). Therefore, they are not required to submit financial statements.

However, individual entrepreneurs must submit tax and statistical reports. What kind of tax reporting to submit and with what frequency depends on the applicable tax regime.

Yes, IP general mode submit at the end of the year a tax return on personal income tax (form 3-NDFL), and quarterly they also submit VAT returns.

Entrepreneurs on UTII submit imputation declarations every quarter, and individual entrepreneurs on USN declaration simplified, they are presented only at the end of the year.

When applying the patent taxation system, the declaration is not submitted at all.

If an individual entrepreneur has employees, then he will also have to report on them. You will need to submit the Calculation of insurance premiums, form 4-FSS, forms SZV-M and SZV-STAZH, as well as report on the calculated and withheld personal income tax (

If each organization in the Russian Federation, registered as a legal entity, is obliged to keep accounting records, then the balance sheet for individual entrepreneurs is not mandatory.

For individual entrepreneurs, there are no rules that would oblige them to keep complete accounting records, so they are spared the need to draw up a balance sheet. For small businesses, a special BB system is provided. This scheme includes income and expense reporting. Keeping a balance in a simplified version is not difficult, so even a novice entrepreneur should not have problems with this procedure.

Previously, the concept of the balance sheet was referred to as form 1. And today this document is one of the most important in compiling the company's annual report. It fully reflects the financial condition of the enterprise on December 31 of a certain year. All this is necessary for reporting to regulatory authorities, for example, to the tax service. In addition, the balance sheet helps the head and top managers to see the picture of the work done during the year, but in monetary terms. Therefore, individual entrepreneurs often make up BBs to control their business.

The balance sheet, whether it is a simplified form or a regular one, always includes the assets and liabilities of the enterprise. The first section is a reflection of the resources that are present on the balance sheet of the enterprise. We are talking about all assets and non-current assets, including equipment, real estate and cash investments that will not be returned for more than one year. Liabilities on the balance sheet are any sources for financing an asset. The peculiarity of the balance sheet is that the sums of the sections must match 100%. This is a prerequisite, otherwise there will be no balance as such.

Features of the simplified balance sheet

This type of reporting is one of the significant advantages of small businesses. It is convenient to use and IP. For legal entities, there are other options, usually more complex.

AT Russian legislation It states that small businesses include all companies that have an annual income of less than 400 million rubles, as well as the number of employees not exceeding 100 people. Companies of this type are allowed to keep a balance sheet according to a simplified scheme. Nevertheless, it must be remembered that reporting to regulatory authorities must be submitted annually, regardless of which form of balance sheet is used.

A simplified system is a convenient and simple way to demonstrate the results of a company's work for a certain period, namely for a year.

Figure 1. An example of a simplified balance sheet.

Thus, the manager can find out about the state of affairs of the company at the end of the reporting year.

The simplified balance sheet form provides for 3 separate columns where data for the new reporting period and the previous two. As a result, it is convenient for employees of inspection bodies and company management to compare indicators for 3 years at once. This allows you to better evaluate the performance of the company. An example of a simplified balance can be seen in Fig. one.

How is the simplified balance sheet completed?

As mentioned above, any type of BB consists of assets and liabilities. The simplified form is no exception. The column with assets indicates absolutely all the property of the company, both tangible and intangible. Liabilities contain data on the sources of asset formation. An asset contains five items, and a liability has six items.

Like any other document, the balance sheet is filled in from the heading. To do this, you must enter all the necessary details of the LLC or individual entrepreneur. In most cases, the OKPO code is indicated in the heading of the balance sheet, an identification number, the full name of the company, the type of economic activity indicating the relevant codes and the place of registration of the company or individual entrepreneur.

Figure 2. An example of filling in a simplified balance sheet.

When filling out financial statements, you need to be extremely careful. This is very important, since penalties from the tax inspectorate are provided for errors. Often information is taken from accounts. However, one paper may contain data on both assets and liabilities, so they need to be separated and placed on separate parts of the balance sheet.

The rules for filling out an accounting report do not change from year to year. This simplifies the work of an accountant and makes it easy and convenient to compare information over the past years.

The balance sheet is considered a finished document only after the signature of the head appears on it. If we are talking about IP, then the entrepreneur himself signs. An example of filling in a simplified balance sheet can be seen in Fig. 2.

Enterprise asset

It is more convenient to start filling out the BB form from the section with assets. Here, data is entered in each line in accordance with the description of the column. For example, tangible non-current assets include the residual value of fixed assets and investments that have not yet been completed. Intangible, financial and other non-current assets should include balances on accounts for research and development, patenting, copyright and all investments that were made in various material values.

Stocks are considered to be the sum of balances in the accounting of raw materials and goods. This also includes fuels and lubricants, spare parts for the company's vehicles and construction in progress. In 2015 in tax code the rules for writing off materials have changed. If the company has previously used the LIFO method (LIFO), it must be abandoned and a replacement should be found.

In the line with cash assets and equivalents, it is worth noting the balances on cash accounts, money on the company's bank accounts, including special and foreign currency accounts. In addition, this line indicates the money that is present in the deposit accounts of the enterprise, but has not yet been claimed, as well as short-term investments.

In the line with financial and other current assets, information on Money ah, not falling into the previous category. As a rule, these are receivables for services and payment for products, investments for up to 12 months.

Balance sheet liability

After filling out the section with the asset, you can proceed to the liability. It is very important to remember that the amount of the first must necessarily be equal to the amount of the second section, so you need to enter information as accurately as possible. Like an asset, a liability consists of a series of lines, each of which requires certain data to be entered.

The capital and reserve include the entire authorized capital of the company, including additional capital. In addition, here you need to include the amount of retained losses or profits.

Long-term loans should include the balance of credit accounting, where the repayment of debts is planned for more than a year. The remaining long-term liabilities are data on financial debts that must be paid in a year or more. We are talking about bonds, promissory notes. Accordingly, short-term borrowings should include all loans and credits that will be repaid in less than 12 months.

Accounts payable are obligations that arose when receiving services and goods from suppliers, when paying wages employees and when transferring taxes and contributions to various funds. In the line with other short-term liabilities, you need to include other debts that did not fall into the previous categories.

It is not necessary for an individual entrepreneur to draw up a balance sheet. However, many still maintain such reporting for themselves in order to monitor the effectiveness of their activities. Legal entities hand over the balance sheet to the tax service, since this is a prerequisite for entrepreneurial activity, failure to comply with which leads to a serious fine. Documents must be submitted to the Federal Tax Service before April 1 of the year following the reporting period.

IP? For those who do not have employees on their staff, 2 types of payments and reporting are provided for in 2018:

  • USN tax and declaration;
  • insurance payments.

Tax on the simplified tax system is calculated in different ways - depending on whether the IP uses the “income” or “income deduct expenses” scheme. The tax reporting of simplistic people in 2018 also differs - the rate depends on the region. In general, it is 6% for income and 15% for income minus expenses. The funds paid into the pension and insurance funds are deducted from the tax. Mandatory insurance premiums according to the reporting of simplistic people for the 3rd quarter of 2018 and other periods in the past, they were paid to the Pension Fund of the Russian Federation and FFOMS, but since 2018 the tax service has been collecting them. The exact method of calculation, however, remains the same. This means that you can calculate the contribution now.

SP reporting on STS in 2018

Back to Financial Statements 2018A simplified tax return is sent by taxpayers once a year until the end of March of the year following the reporting one. For 2017, it is necessary to report before 04/02/2018, because March 31 falls on a day off.


Pay annual single tax Simplifiers must, within the same time period set for filing a declaration, i.e. until March 31, and taking into account the postponement due to a holiday, until April 2, 2018. Simplified entities that are legal entities are exempt from income tax, VAT and property tax (there are some exceptions).
Therefore, the composition of the required reporting is somewhat curtailed. In the absence of a tax base for these taxes, there is no need to submit zero declarations.

Reporting LLC for the STS in 2018: deadlines in the table

The size of the minimum wage for the reports of individual entrepreneurs in 2018 is known: for 2018 it will be 7,500 rubles. The rate in the PFR is 26%, in the FFOMS - 5.1%, the total minimum payment will be 27,990 rubles.
This payment will be called the Unified Social Insurance Fee or ESS. IP on the simplified tax system with employees What reporting is provided for simplified workers in 2018? For individual entrepreneurs with employees, in addition to the payment for themselves and the declaration on the simplified tax system, other documents are added:

  • information on the average headcount (number of employees);
  • ECCC;
  • reporting to funds and Rosstat;
  • reporting on taxes on employees in forms 2-NDFL and 6-NDFL;

When simplists submit reports in 2018:

  • until January 20 according to the simplistic reporting calendar in 2018.

Does the SP give up the balance, being on the "simplified"

Attention

The deadline for submitting the document to the tax office for individual entrepreneurs is April 30 (annual reporting). Zero declaration surrendered if the activity was not carried out.


2. Declaration on indirect taxes when importing goods from the countries of the Customs Union. 3. VAT declaration (if operations are carried out under joint activity agreements, trust management of property and concession agreements and when performing the duties of a tax agent).
4.

Declaration 3-NDFL. 5. Form 6-NDFL quarterly (if employees were paid income). 6. Information about the average number of employees. 7.


Form 2-NDFL (once a year). An employment or civil law contract must be concluded with employees. If the individual entrepreneur does not have hired personnel, then he must submit a declaration on the simplified tax system (until April 30, 2018).

Do I need ip balance

In 2018, this limit was 60 million rubles, multiplied by the deflationary coefficient, which, according to calculations for this year, was 1.329. When the profitability threshold was exceeded, the company was immediately redirected to the main taxation system. Calculate the cost. Conclusions on changes for simplifiers in 2018 Negative phenomena for business include the emergence of new fines according to simplistic reports in 2018, which will make entrepreneurs (both individual entrepreneurs and LLCs) more vulnerable to tax authorities. Failure to pay insurance premiums can now lead to criminal liability. Violation of cash discipline and errors in filing financial statements in 2018 for simplistic people will also be punished quite severely. The question of how to submit, what and when reports are submitted is very acute for businessmen.

The composition of reporting for simplistic people can be conditionally divided into mandatory reports and those reports that are submitted only if there is a tax base (for example, tax on land, transport, property in the form of real estate at cadastral value, etc.). The following section contains a detailed table with a list of declarations and deadlines for their submission.

The table shows the list of reporting for 2017 for simplified simplified LLC: Contents of the report Due date in accordance with regulatory documents Due date, taking into account the postponement of the date if the deadline falls on a non-working day 346.23 of the Tax Code of the Russian Federation) 02.04.2018 Balance sheet 31.03 of the year following the reporting year 02.04.2018 Salary Report on form SZV-M 15th day of the month following the reporting one (clause 2.2 of Art.

Reporting for simplistic in 2018: what to hand over LLC and SP?

IP reporting on the simplified tax system in 2018 Accounting reporting for individual entrepreneurs on the simplified tax system in 2018 In accordance with the Law on Accounting No. 402-FZ (Article 6), all businessmen who work on the simplified tax system are exempted from bookkeeping. Although they have the right not to keep accounting records, it is still recommended.

Individual entrepreneurs on the simplified tax system do not submit financial statements to the Federal Tax Service, but in the event of an audit, it may be necessary to demonstrate records of receipts and expenses. The presence of such records will avoid penalties.

In accounting, entrepreneurs can focus on the rules provided for the category of small businesses. Tax reporting for individual entrepreneurs on the simplified tax system in 2018 In 2018, the tax reporting of individual entrepreneurs on the simplified tax system with employees includes the following forms of documents: 1. Declaration on the simplified tax system (the document must contain information from the book of income and expenses - KUDiR).

We draw up a balance sheet with a sleep system in 2017-2018

What is meant by no activity for an LLC:

  • lack of employees and non-calculation of wages;
  • the absence of transactions for the purchase or sale of goods, for the provision of various kinds of services;
  • no transactions on the current account, no cash transactions(zero balance);
  • more than three months after registration.

In 2018, zero reporting of simplified LLC:

  • financial statements;
  • tax return;
  • reporting to funds;
  • statistical reporting.

The absence of zero reporting and accounting of simplistic people in 2018 is fraught with the accrual of fines, therefore it is recommended to hand it over. It may also turn out that the tax service will forcibly close the enterprise if it does not conduct business.

The declaration on the simplified tax system is not submitted quarterly. But the advance payment and tax calculation for reporting in 2018 for a simplified LLC must be made every quarter:

  • simplified reports for the 1st quarter of 2018 - for the first 3 months of the year;
  • 2 quarter for six months;
  • 3 quarter for 9 months;
  • 4 quarter - annual.

Annual reporting for LLC on the simplified tax system The USN differs from the OSNO in the field of taxation in that a single tax replaces several at once:

  • income tax;
  • property tax;
  • value added tax (VAT).

IP on a simplified system hand over the balance sheet for 2018

This is the authorized, additional, reserve capital and retained earnings or uncovered loss (accounts 80, 82, 83, 84).

  • Long-term borrowed funds (with a maturity of more than 12 months - account 67).
  • Other long-term liabilities (credit balances on accounts 60, 62, 68, 69, 76 (in terms of long-term accounts payable).
  • Short-term borrowings (with a maturity of less than 12 months - account 66).
  • Accounts payable (credit balances on accounts 60, 62, 68, 69, 70, 71, 73, 75, 76 (in terms of short-term "creditors").
  • Other current liabilities.
    • Just like in a regular balance sheet, the abbreviated one provides information for 3 years: reporting, previous and preceding the previous one. That is, in the balance sheet for 2017, you need to show balances as of 12/31/2017, 12/31/2016 and 12/31/2015. As you know, balance lines are coded.

But there should be a reserve for doubtful reporting.

  • Fixed assets are allowed to be depreciated in the annual report, not more often. Intangible assets may not be amortized.
  • You can not keep records using the double entry method: it is allowed in the 2018 accounting forms for simplistic people to do without postings.

    Operations are consistently recorded in the ledger, and income and expenses are reflected in the financial results.

Simplified accounting in LLC: new policy What reports do simplists submit in 2018? In LLC in 2018, now you can only submit a balance sheet and a statement of financial results. If we compare this with the list of reports on OSNO, then the difference is visible to the naked eye.

A number of lines can be generally excluded from reporting as unnecessary. Correction of errors in the approved financial statements of the simplified in 2018 is usually carried out on account 84.

Reporting is a headache for all businessmen. Everyone who has ever cooked in this kitchen knows how difficult it is to keep track of the deadlines for the delivery of all important papers, and after all, fines and rather big ones are charged for late delivery. True, entrepreneurs in this regard were a little more fortunate than legal entities, since the reporting of individual entrepreneurs is not so voluminous. And on some taxation regimes and with a successful combination of circumstances, you can not keep accounts at all. Consider how to report to the tax.

What reporting does the IP

You should start with the classification of accounting papers. All tax reporting for individual entrepreneurs can be divided into 6 categories, each of which is best considered separately:

  • on mandatory taxes, different for different taxation regimes;
  • for hired personnel;
  • on cash transactions;
  • for additional taxes, the need to pay which depends on the specifics of the business;
  • statistical;
  • zero.

Reporting in different modes

Everything is simple here: what tax an individual entrepreneur pays - he submits such reports. If it combines two regimes, it submits 2 declarations.

General Mode

OSNO is called the default mode because it is assigned to those persons who did not apply for a different system during registration with the USRIP. And in automatic mode and without notification. Not many people prefer to stay on OSNO, since this is also the most difficult mode, which cannot be done without the help of a competent accountant.

Individual entrepreneurs on OSNO pay all types of mandatory taxes. This is personal income tax, and VAT, and property tax. And the reporting of an individual entrepreneur who has chosen OSNO for 2019 consists of 3 positions:

Simplified Mode

Anyone who chose to work on the simplified tax system can take a deep breath, since they tried to simplify this regime to the glory. It involves the submission of only one report - the declaration of KND 1152017. The deadline for submission is also pleasing - until April 30 of each year. Why is everything so simple?

An individual entrepreneur on a simplified system must pay only one tax and only once a year, and quarterly makes advance payments calculated independently. Tax officials do not check the correctness of advance calculations, relying on the conscientiousness of entrepreneurs. And why should the latter be chemical if, after filing the declaration, all the errors “emerge” and the difference between the amount payable and the amount actually paid will have to be reduced to zero.

The Federal Tax Service does not exempt individual entrepreneurs on a simplified system from maintaining KUDIR - a book of accounting for income and expenses. It is needed to account for the funds received and spent on doing business and for the correct calculation of the tax base, and subsequently the tax itself.

Single agricultural tax

Only those businessmen whose activities are based on the production of agricultural products can switch to the ESHN. Moreover, 70% of all income should be brought by this area. But they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.

A single tax on imputed income

On UTII, businessmen pay tax not on actual income, but on some ideal one. The state establishes it, and the regional authorities introduce special coefficients to reduce the amount of deductions. They can be found on the FTS website.

All IP reporting on UTII is reduced to one tax return KND 1152016, which must be submitted quarterly by the 20th day of the month following the reporting period.

Since imputed indicators rarely change, and real income is not taken into account, it is enough to calculate the UTII tax once and stamp the same declarations. But, of course, only until one of the values ​​is changed, or until the physical indicator changes (room area, number of vehicles).

Far from all types of activities can be taxed on UTII, therefore entrepreneurs often combine this regime with others, which means that reporting is carried out under two regimes at the same time. Everything would be fine, but the imputation is not available in all regions of the Russian Federation, for example, in Moscow it is not.

Accounting reports of individual entrepreneurs, including KUDIR, are not needed in the imputed mode, but they can be kept to simplify accounting.

Patent

PSN is the simplest taxation system, designed only for entrepreneurs. Organizations cannot buy a patent, the cost of which replaces all types of taxes at once and exempts them from reporting.

Since the list of activities for the SPE is limited, and it cannot hire more than 10 people, many businessmen combine the patent with other regimes. In this case, appropriate reports must also be submitted.

Reporting for IP employees

Individual entrepreneurs without employees should not provide this type of reporting, and they were lucky, since the people who hired the workers hand over an unmeasured number of papers:

Report Decryption Submission deadline
Information about the SSC Average headcount notice employees for the last year January 20th
Declaration 2-NDFL Declaration of income of IP employees, the number of papers submitted must be equal to the number of employees April 1 (if the head cannot withhold from the individual income tax, he is required to submit a 2-NDFL report by March 1)
Calculation of 6-personal income tax Submitted both quarterly and at the end of the year
  • until the 31st (quarterly);
  • until April 1 (annual).
SZV-M Information about insured employees 15th monthly
Unified calculation of insurance premiums Information about all insurance premiums paid in favor of employees of individual entrepreneurs 30th of the month following the reporting quarter
Calculation of insurance premiums - new report. It was introduced in 2017 and replaced such forms as RSV-1, RSV-2 and RV-3. The changes are related to the transfer of insurance premiums under the jurisdiction of the Federal Tax Service, Pension Fund(FIU) and fund health insurance(CHI) no longer accept insurance payments and do not control their payment.

And one more nuance: the owners of firms with more than 25 employees must send a report to the Federal Tax Service electronic, the rest - in paper.

Zero reporting IP 2019

Zero reports can only be submitted by individual entrepreneurs on a simplified and general regime, since a patent does not imply the submission of reports at all, and on UTII, fictitious income is taken for the tax base, and not real, and there cannot be zero indicators on it.

Zero IP reports are submitted in the complete absence money transfers both in the bank account and at the cash desk. Instead of VAT and personal income tax, you can fill out a single simplified declaration. The deadline for submitting a simplified report is up to the 20th day of the month after the reporting quarter. This is a quarterly report, but it consists of only 2 sheets and can be filled out for several taxes at once.

On the simplified system, they also submit zero reporting, although in this case they fill out the same KND1152017 form, but in a slightly different way:

  • IP on the simplified tax system 6% enter information only on the title page, p. 1.1 and p. 2.1.1;
  • IP on the simplified tax system 15% enter information on the title page, p. 1.2 and p. 2.2.
Subordinate services rarely require any documents to confirm zero activity, but they may well contact the bank and request an extract from the entrepreneur's account. If the fraud is revealed, the violator will pay a fine.

Reporting on KKM

Individual entrepreneurs carrying out cash transactions using cash registers must necessarily comply with cash discipline (keeping cash records, observing the cash limit at the cash desk).

However, legislators have reduced the number of cash reports for small businesses; in 2019, individual entrepreneurs are not required to keep cash on an equal footing with legal entities and draw up cash documents (cash book, PKO, RKO). The restriction in the form of a limit on the availability of funds in cash was also removed from them. The only thing that is still assigned to businessmen is the registration of accounting payrolls to confirm the issuance of wages.

IP reporting to Rosstat

There is also statistical reporting. Annually, Rosstat conducts research on the basis of information received from the heads of firms. Not all persons should report to this body, but only those chosen by Rosstat. He will send them a notification with the necessary forms to fill out.

An individual entrepreneur who is interested in Rosstat is obliged to submit reports within the period indicated in the notification - month, quarter, year. For ignoring the requirement, you can get a fine, the amount of which is specified in article 13.19 of the code and varies from 10 to 40 thousand rubles.

The remaining entrepreneurs must report to the authority every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with forms to fill out.

The list of mandatory forms of statistical reports of IP in 2019 includes:

According to Federal Law No. 402, entrepreneurs must provide Rosstat with a balance sheet and papers on financial results. You can clarify the list in the subordinate regional body.

Additional reporting

Depending on the direction of the business and the specifics of doing business, an entrepreneur can use excise taxes, bioresources, water resources, minerals, and transport. All this is taxed, and some of them must be accounted for.

Tax reporting upon closure of IP

Sooner or later everything closes. Some due to business expansion and the need to form an organization, others due to lack of profit. Be that as it may, one of the mandatory points of the liquidation procedure is the submission of IP reports. With its preparation and should begin.

Each mode has its own rules for the delivery of the last papers:

  • IE submits reports to UTII before filing documents on closing;
  • on the simplified tax system - before the 25th day of the month following the liquidation;
  • 3-NDFL - within five days from the date of liquidation;
  • VAT declaration - until April 22 for the 1st quarter of the year.

All IP reports are subject to storage within the period established by legislators. For the loss and damage of papers, you will have to pay fines, the amount of which exceeds the cost of restoration.

The question is the first thing that absolutely every entrepreneur faces. The composition and deadlines for filing reports naturally depend on the taxation system that the entrepreneur has chosen. How to keep records on each of the systems, we will consider in this article.

Accounting reports of individual entrepreneurs on OSNO

When registering an individual entrepreneur, by default, an entrepreneur has general system taxation (hereinafter OSNO). However, it should be noted right away that very few entrepreneurs remain on OSNO. This is largely due to the popular belief that reporting on the OSNO is much more complicated and larger in volume than, for example, on the "simplified". Next, let's see if this is actually the case.

The first thing you need to know is that there is a direct relationship between the number of reports and the number of employees an entrepreneur has.

If an individual entrepreneur works on his own, without involving employees, then he is required to submit the following four reports:

  • VAT declaration. Provided every quarter.
  • Declaration on personal income tax (Form 3 personal income tax). Available until April 30th.
  • Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.

If the individual entrepreneur has employees, then the following reports are submitted:

  • Report on AMS (average headcount) for the last year. Available until January 20th.
  • VAT declaration. Rented every quarter.
  • Declaration on personal income tax (Form 3 personal income tax for individual entrepreneurs). Available until April 30th.
  • Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.
  • Declaration on income of employees (form 2-NDFL).

Based on the foregoing, most often an entrepreneur on OSNO submits a VAT return (once a quarter). Most of the remaining reports are submitted only once a calendar year.

Expert opinion

Maria Bogdanova

An individual entrepreneur on a general regime (OSNO) is a VAT payer, therefore, in addition to personal income tax, he must report on this tax as well. The rest of the taxation systems belong to special regimes that exempt from VAT, respectively, and you only need to submit a declaration according to your regime.

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

Accounting reports of individual entrepreneurs on the simplified tax system

Most individual entrepreneurs choose a simplified system as a taxation system. And this is completely understandable. After all, the USN involves the submission of one declaration per year. Deadline for reporting under the simplified tax system (KND form 1152017 approved by the Federal Tax Service of Russia by order No. ММВ-7-3/ dated 04.07.2014 [email protected]) until 30 April.

Although this report is submitted only once a year, the preparation for its compilation should be very thorough. It is for the purpose of correctly accounting for all funds received and spent, the legislation obliges each entrepreneur to keep a book of income and expenses. This book allows you to correctly calculate the tax base in order to correctly calculate the tax later.

However, it is important to remember that if an entrepreneur employs employees, then no one exempts him from submitting a declaration for each of the employees in the form of 2NDFL.

Accounting reports of individual entrepreneurs on UTII

Recently, there have been major changes in the application of this tax regime. First of all, it should be noted that UTII has ceased to be mandatory. Now entrepreneurs have the right to switch, for example, to a “simplified system”. Of course, the law does not prohibit staying on UTII, if all the conditions for its application are met.

As in the case of the simplified tax system, an entrepreneur on UTII fills out only one declaration, but this happens every quarter. Tax declaration (its form KND 1152016 was approved by the Federal Tax Service by order No. ММВ-7-3/ dated 04.07.2014 [email protected]) is due by the 20th of the month following the reporting period.

UTII reporting is quite simple. To calculate the amount of tax, an entrepreneur needs to know the coefficients that are established by law. Once having calculated the tax, you can simply copy the declarations. Naturally, if the working conditions remain unchanged (mode of operation, size of the premises, etc.), and also if there have been no important changes in the legislation.

Also note that UTII is not subject to all activities carried out by the entrepreneur, but only some of its types. Consequently, very often an entrepreneur has to combine UTII reporting with reports from other applied systems.

Accounting reports of IP on a patent

Starting from 2014, the patent taxation system became independent tax system. The use of the patent system of taxation is the prerogative of individual entrepreneurs only. Nobody else can use it. The normative document for this system is N 94-FZ of June 25, 2012, as well as the Tax Code of the Russian Federation, Ch. 26.5.

A patent replaces the obligation to pay certain taxes. If, in addition to patent activities, the entrepreneur is engaged in activities that do not fall under this system, then it becomes necessary to prepare reports for another selected system.

IP reporting on a patent is extremely simple. And it consists in maintaining a book of accounting for income and expenses. For each of the patents, this book is kept separately.

Expert opinion

Maria Bogdanova

More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

Only those businessmen whose activities are based on the production of agricultural products can switch to the UAT (single agricultural tax). Moreover, 70% of all income should be brought by this area. At the same time, they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.

Zero financial statements

In the course of their activities, each entrepreneur may experience a suspension. There are many reasons, including the “economic climate” in the country and a variety of personal reasons. But in any case, at this time, the entrepreneur does not receive income. The absence of income, however, never relieves an individual entrepreneur of the obligation to submit reports. Such reporting is called "zero".

There is no such concept as "zero reporting" in the legislation. However, no one forbids an entrepreneur to provide information that his activities were not carried out.

Compilation of zero reporting is no different from the usual one. The only change is that all rows will contain null values. The submission deadlines remain the same as for regular reports.

It is important to know that it is impossible to draw up zero reports for UTII. Because the tax base is already defined by law. The only thing that can be done is to exclude a period of up to two months in which the activity was not conducted. If the period in which entrepreneurial activity was not carried out is more than two months, the individual entrepreneur will be forced to switch to a simplified taxation system.

Reporting to the FIU for individual entrepreneurs

In addition to the obligation to report to the tax office on the results of their activities, the entrepreneur also has the need to submit reports to the pension fund. We note right away that not all individual entrepreneurs have the obligation to submit reports to the FIU. This obligation occurs only if the entrepreneur has employees. Those. IP acquires the status of the insured.

In conclusion, I would like to warn entrepreneurs. The desire to evade the filing of financial statements of an individual entrepreneur will necessarily entail the imposition of fines. Also, you should not “pull to the last” and submit reports on the last allowed day.

Registration of an individual entrepreneur in itself implies the conduct of a simplified form of business. But is it obligatory individual engaged in commercial activities, keep accounting records? What is the balance of IP, and why is it drawn up? We will answer these questions in this article.

What is the point

The balance sheet is part of the annual reporting of absolutely all organizations, so regular reduction of debit and credit is a direct responsibility of the business. There is no such rule for IP.

When an entrepreneur registers and starts his commercial activity, he has start-up funds in his hands, which are invested in the purchase or rental of equipment, the production or sale of goods and services. A balance sheet, correctly adjusted even in a simplified form, gives a clear picture of where your investments were directed and what the actual state of financial affairs is.

In accordance with paragraph 2 of Art. 4 of the Law on Accounting No. 129-FZ, citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner established by the tax legislation of the Russian Federation. According to par.

Does the IP give up the balance, being on the "simplified"

2 tbsp. 54 of the Tax Code of the Russian Federation, individual entrepreneurs calculate the tax base at the end of each tax period on the basis of income and expense accounting data and business transactions in the manner determined by the Ministry of Finance of the Russian Federation. Accounting for income and expenses and business transactions is carried out by individual entrepreneurs by recording in the Book of Accounting for Income and Expenses and Business Operations of an Individual Entrepreneur (hereinafter referred to as the Accounting Book) transactions on income received and expenses incurred at the time they are made on the basis of primary documents in a positional way (clause 4 PROCEDURE FOR ACCOUNTING OF INCOME AND EXPENSES AND BUSINESS OPERATIONS FOR INDIVIDUAL ENTREPRENEURS i.e. sole proprietors do not keep accounting and do not compile accounting, they are required to keep a book of income and expenses.For OSNO and USNO, different samples of income and expense books.

Individual entrepreneurs (individuals) may not be required to book. accounting (double entry) and to make a book. reporting. For themselves they can. Required to keep records. operations in the ledger of households. operations for individual entrepreneurs (there is a form) regardless of the taxation system. Do not confuse with KUDiR under the USN, which legal entities are required to maintain. persons and individual entrepreneurs on the simplified tax system.

What is your taxation system? If USN, or UTII, then you can see the list of reports on a special service website for individual entrepreneurs in Russia. He will show you both the terms and the sizes of payments, and reporting forms, etc. The address of the service website: http://elba-skbkontur. rf

if it is not necessary on the simplification. if the general mode is boo. balance required in statistics

Individual entrepreneurs are not required to keep accounting, therefore they do not hand over the balance. But besides accounting, there is also tax accounting, personnel and banking documents, contracts, etc., that is, the accounting that individual entrepreneurs maintain. Here is a good step-by-step guide on how to do your own bookkeeping

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Accounting statements for LLC on USN 2017

Simplified taxation system, USN or simplified taxation is a type of tax for individual entrepreneurs and legal entities when a company does not pay:

  • income tax;
  • property tax;
  • VAT, if it does not bring goods from abroad;
  • personal income tax.

Accounting reports for LLC on the simplified tax system are information by which the tax authorities control the income of legal entities. Under Law 402-FZ, companies are required to provide tax information on the company's finances.

We find out what reporting the legal entity submits to the simplified tax system, and what is the schedule of financial statements in 2017.

Accounting statements of LLC on a simplified system in 2017

A company that has switched to a simplified taxation system annually submits two documents:

  • balance sheet;
  • income statement.

If the company is not commercial, then instead of reporting on financial results, it reports on the use of earmarked funds.

Balance sheet LLC naUSN

Companies that are on the simplified tax system submit a balance sheet in a simplified form once a year.

Do I need to submit the balance sheet for individual entrepreneurs to the tax office? And in general, do IPs give a balance sheet?

The balance sheet for 2017 must be submitted by March 31, 2018. An example of the form can be copied in Appendix 5 to the Order of the Ministry of Finance 66n.

At the very beginning of the balance, indicate where the report form is taken from. Next, write the name of the document - the balance sheet, income statement or report on the intended use of funds. You can submit one report in which you indicate all three points at once, as in the example:

An example of filling in the "cap" of the balance sheet of an LLC on the simplified tax system

  • company data,
  • balance sheet date
  • Company name,
  • type of economic activity,
  • TIN of the company,
  • form of ownership
  • company address.

Example of a fragment of a company report

In the main part, you need to fill in two blocks about the assets and liabilities of the company. The asset block contains five indicators, and the liability department contains six.

Table for assets

The first line of assets is called "Tangible non-current assets", it must indicate the residual value of the company's fixed assets.

In the line "Intangible, financial and other non-current assets" the company indicates all non-current assets. That is, assets that began to generate income for the company in at least a year. Current assets bring profit to the company several times a year.

In the line "Financial and other current assets" you need to indicate investments that pay off in less than a year.

In the "Balance" line, the company writes the total amount of all items from the balance sheet asset.

In the liabilities side of the balance sheet, it is necessary to write from where the company receives financing.

Table for liabilities

In the line "Long-term borrowed funds" the company writes how much debt it has on loans.

In the line "Other long-term liabilities" indicates all the debts of the company.

In the lines “Short-term borrowings”, “Accounts payable”, “Other short-term liabilities” you need to write about the debts that the company must pay during the year.

In the "Balance" line, the company indicates the sum of all the "Liabilities" lines.

To pass the balance, you need to keep accounting daily. The Ministry of Finance of Russia compiled information on the simplified accounting system and allowed companies on the simplified tax system to combine accounts. You can combine seven accounts:

  • inventory costs can be combined with the 10th account - "Materials";
  • the costs of production and sales of products, accounts number 20, 26, 29 and 44 can be combined with the accounts "Main production";
  • accounts for finished products - 41 and 43 can be attached to the accounts "Goods";
  • 62,71,73,75,76, 79 accounting accounts can be attributed to the account “Settlements with debtors and creditors”;
  • all accounts that relate to the company's money - 50, 51, 52, 55, 58 can be combined with the Settlement Accounts group;
  • capital accounts - 80, 82, 83 can be attributed to the accounts for the "Authorized capital";
  • accounts that indicate how much money the company has earned and how much it has lost - 90, 91, 99 can be combined with the Profit and Loss account.

In the appendix to the accounting policy of the company, it is worth indicating that the accounting department uses a simplified list of accounts.

Statement of financial results of LLC on the simplified tax system

It is necessary to provide financial statements to the Federal Tax Service and Rosstat. The Ministry of Finance approved the report form in Appendix 6 to the Order of the Ministry of Finance 66n. All codes for the report are registered in Appendix 4 of the Order of the Ministry of Finance 66n. For example, the line with the code 2110 indicates revenue, so you need to enter all the data on the company's revenue in it.

"Zero" financial statements

If during the year or tax period the company had no income and cash accounts, then the accountant draws up zero reporting. In such a balance sheet, it is enough to indicate the authorized capital, and write down the lack of profit in the financial results report. You need to submit "zero" financial statements according to the schedule of financial statements - before March 31 of the next year.

Short: the reporting forms that an entrepreneur must submit to the tax authorities depend on the taxation regime (UTII, STS, patent), as well as on the availability of staff. You will learn more about the types of reporting and submission deadlines from our material.

A novice businessman needs to clearly understand the amount of tax reporting that has to be submitted within a certain time frame, otherwise you can get into serious fines. The package of final reports is different for enterprises of different special regimes. So that the requirements of the law do not discourage the entrepreneur, we suggest that you familiarize yourself with a set of reporting forms that need to be drawn up and submitted to the Federal Tax Service on the basis of the results of activities for the reporting (tax) period.

Simplified tax regime (STS)

The list of documents that an entrepreneur working without hired personnel must submit to the IFTS is much less than the package of forms required for a report by a businessman with a staff. The presented table will help you figure out what report an individual entrepreneur submits to the simplified tax system to the tax service in 2015-2016.

Periodic

Deadline

Peculiarities

Serving IP

staff

without employees

In IFTS

Declaration on USN

Since 2015, the form according to KND 1152017 has been approved.

About the average headcount

Individual entrepreneurs without staff are not exempted by law from submitting this form, but in some regions the tax authorities allow it not to be provided, while in others they require reporting along with enterprises with full-time employees, so entrepreneurs act in accordance with the requirements of the local inspection of the Federal Tax Service.

Form 2 - personal income tax on staff income

To funds

Accounting data in the FIU

quarterly

From 2015 until the 15th, documents are provided on paper, reports sent via the Internet are accepted until the 20th.

quarterly

From 2015, until the 20th, the forms are submitted in paper form, in electronic form, reports are accepted until the 25th.

The table shows that an individual entrepreneur without employees submits only a declaration.

Important: The book of income and expenses is not a reporting form, but is kept throughout the year and can be requested from the Federal Tax Service to verify the declaration data.

There are local taxes that are paid by businessmen with and without hired personnel, if the company owns vehicles or real estate objects that are subject to property tax (i.e., named in the regional register with an indication of the cadastre value), and are also used in production land. Usually, the order and terms of payment of these taxes are established by the regional authorities, but, as a rule, advance amounts are paid on them quarterly, and the final payment must be made before February 1st. Not later than this period, declarations must also be submitted to the IFTS.

Video: Important changes in the simplified version since 2015

It should be noted that all reporting (tax and to funds), which, in addition to the declaration, must be submitted by an individual entrepreneur who has a staff, regarding the number of staff, its income, benefits paid and contributions transferred, is relevant for any type of taxation.

Addition: we draw your attention to the fact that for an individual entrepreneur who is on the “simplified” system and who has chosen “income” as the taxable base, they submit similar reports as with the simplified tax system, income minus expenses.

Single imputed tax

Entrepreneurs working on the UTII system submit a declaration every quarter by the 20th day, and pay by the 25th day of the month following the reporting month.

Periodicity

Deadlines

Notes

Serving IP

staff

without employees

In IFTS

Declaration on UTII

quarterly

Since 2015, the form according to KND 1152016 has been approved, which can be downloaded here.

Wed payroll

UTII payers do not conduct KUDiR. Individual entrepreneurs without personnel submit declarations on a quarterly basis and, if required by the local IFTS, a report on the average headcount.

Single agricultural tax

Entrepreneurs who are on the ESHN submit a declaration once a year until March 31. The tax is paid twice a year: by transferring the advance payment for the 1st half of the year and the final calculation of the tax before March 31.

Important: KUDiR is mandatory.

Periodicity

Deadlines

Notes

Serving IP

staff

without employees

Declaration on ESHN

Form according to KND 1151059

Wed payroll

RSV-2 in the FIU

It is provided to the PFR and the MHIF by the heads of peasant farms who do not have a staff of employees.

If there are objects of taxation, other local taxes are paid. If there are obligations to Rosprirodnadzor by type of activity, then it will be necessary to calculate and transfer fees for harmful environmental impacts. The deadlines for paying local taxes are set by the regions, but all of them must be calculated quarterly and transferred to the IFTS.

When submitting a declaration on the ESHN to the IFTS, no supporting documents are required to be attached to it.

Reporting of IP and LLC on the simplified tax system

The tax authority simply accepts it, and over the next three months verifies the accuracy of the specified information and may request not only KUDiR, but also other documents confirming the transactions - acts, invoices, invoices and other documents.

IP reporting on a patent

Entrepreneurs working on a patent are exempted from filing and submitting a tax return to the inspectorate, but they conduct KUDiR, since exceeding the annual income established by law in the amount of 60.0 million rubles stops the patent. If such income is achieved, then the book must be submitted to the IFTS within 25 days.

Individual entrepreneurs on a patent with the involvement of employees must submit a full package of documents, a list of which is presented in the reporting section for individual entrepreneurs on the simplified tax system.

 


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