When an individual entrepreneur submits a report to the tax office. IP reporting. What reporting must an Individual Entrepreneur submit?

Known for fairly simple accounting and reporting. If an entrepreneur does not have employees, then he records his income and expenses in KUDiR, and once a year submits a declaration according to the simplified tax system. Individual entrepreneurs do not maintain accounting records; this is the responsibility of organizations only.

But if there are employees, then the individual entrepreneur on the simplified tax system is obliged to submit the same reports for employees as other employers, and it cannot be called simple. What do you need to pay, manage and submit to individual entrepreneurs with employees in 2019?

Considering that entrepreneurs do not need full-fledged accounting, by we will mean only tax accounting and reporting for employees. Individual entrepreneurs’ reporting on the simplified tax system with employees in 2019 includes reports to the Federal Tax Service and to the Pension and Social Insurance funds. In addition, employers pay monthly insurance premiums for their employees in the amount of 30% of the amounts paid. In this article we will tell you about what kind of reporting an individual entrepreneur submits to the simplified tax system with employees in 2019.

Individual entrepreneurs on the simplified tax system with hired employees: reports for 2019

What kind of reporting do individual entrepreneurs submit under the simplified tax system? If we talk about simplified tax reporting for individual entrepreneurs, then this is just one declaration at the end of the year. Individual entrepreneurs are required to submit a simplified declaration no later than April 30 of the current year for the previous one.

Organizations have less time to submit a declaration under the simplified tax system; for them the deadline is March 31. At the end of each quarter, simplified tax payers must calculate and pay an advance payment on the income received. Quarterly reporting on the simplified tax system is not established.

The form of the declaration under the simplified tax system often changes, and submission of individual entrepreneurs’ reports using an outdated form is equivalent to its failure to submit it. You can find the current current declaration form on the Federal Tax Service website tax.ru or in ours.

Individual entrepreneurs using the simplified tax system with hired employees submit reports 2-NDFL and to the tax inspectorate, which reflect information about the amounts paid to employees, as well as the withheld and transferred income tax. In the case of personal income tax, the employer is not a taxpayer, but a tax agent.

• The deadline for submitting 2-NDFL for individual entrepreneurs in 2019 is until April 1 for the previous year;
• The deadline for submitting 6-NDFL in 2019 for individual entrepreneurs is no later than the end of the next month for the reporting quarter.

In addition, once a year you must submit information about the Federal Tax Service.

The accounting of an individual entrepreneur with employees is much more complicated than the reporting of an entrepreneur working independently. You must be able to calculate and pay wages twice a month, calculate and transfer insurance premiums monthly, and, if necessary, calculate vacation pay, sick leave, and maternity benefits. Plus, you have to submit reports - once a quarter or month. We recommend transferring the maintenance of calculations, accounting, and reporting to specialists, because mistakes can result in severe penalties. Outsourcing accounting services often costs much less than the salary of a full-time accountant.

In 2019, employers submit monthly reports for employees to the Pension Fund. It is called “Information about the insured persons”; the form SZV-M is provided for it. You can download the SZV-M form and learn about the nuances of filling it out in the article "".

In addition, at the end of 2019, it will be necessary to submit annual reports for employees to the Pension Fund - Personalized accounting information for the year. The deadline is no later than March 1 of the following year.

Reporting to Rosstat for individual entrepreneurs in 2019

Does an individual entrepreneur need to submit a report to statistics? Every 5 years, Rosstat conducts continuous monitoring, within which reporting is mandatory for all individual entrepreneurs. The last time such observation was carried out was in 2016.

Rosstat publishes information on conducting continuous monitoring on its official website; in addition, statistical reporting forms are sent to taxpayers to fill out. Between periods of continuous observation, reporting to Rosstat is selective; a request is sent to a specific entrepreneur.

A fine may be imposed for violating the obligation to submit statistical reports. For individual entrepreneurs this is an amount from 10 to 20 thousand rubles. To play it safe, find out in advance whether you need to submit a report to statistics. This can be done by filling out the fields of a special form.

Deadlines for submitting reports in 2019 for individual entrepreneurs using the simplified tax system

We remind you that there are no deadlines for submitting financial statements for individual entrepreneurs, because Entrepreneurs do not keep actual accounting records. Let's reduce the deadlines for submitting reports for individual entrepreneurs with employees using the simplified tax system in 2019 to the tax calendar:

*Individual entrepreneurs and employees submit a certificate to the Social Insurance Fund to confirm their main activity only if they have changed the OKVED code of their main activity. Annual submission of the report is not required.

So, we figured out what reports an individual entrepreneur submits to the simplified tax system in 2019 with his employees. The list is extensive, and you will have to submit these reports in full, even if there is only one employee.

Types of individual entrepreneur reporting

Individual entrepreneurs differ from organizations in that they do not submit accounting reports.

In this article we will talk in detail about what responsibilities an individual entrepreneur has to regulatory authorities.

Main types of individual entrepreneur reporting:

Tax;
- statistical;
- employee insurance (if there are hired employees).

Tax reporting

Its composition depends on which taxation system is used.

The largest package on OSNO.

These are the declarations:

There is also a 4-NDFL declaration, which must be submitted within 5 days after receiving the first profit.

It indicates not the actual, but the estimated profit for the year.

This is necessary for tax authorities to calculate advance payments for personal income tax. This form is also sent to the Federal Tax Service to recalculate advances if during the year income fell or jumped by more than 50%.

For VAT quarterly. The deadline is until the 25th of the next month.

Individual entrepreneurs on OSNO also pay property tax, but there is no need to submit declarations for it.

Payments are made based on notifications that come from the Federal Tax Service.

What kind of reporting does an individual entrepreneur using the special regime submit?

Entrepreneurs in special regimes do not pay personal income tax, VAT, or property tax.

They only need to submit their tax return:
- simplified tax system - until April 30 of the following reporting year;
- UTII - quarterly, until the 20th of the next month;
- Unified agricultural tax - until March 31 of the following reporting year;
- PSN - declaration is not provided.

It must be borne in mind that the Tax Code provides for exceptions when even an entrepreneur in a special regime must pay personal income tax, VAT or property tax.

In these cases, it will be necessary to submit VAT or personal income tax returns within the established deadlines, but there is no need for property tax returns.

What statistical reporting do individual entrepreneurs submit in 2018?

It all depends on the type of activity and scale of the enterprise.

In most cases, this is either a 1-IP form or a 1-IP (trade) form.

If the individual entrepreneur belongs to a small business, then this will be the PM-industrial form.

1-IP - until March 2 after the end of the year;
- 1-IP (trade) - until October 17 after the end of the year;
- PM-prom - monthly until the 4th.

These forms are not submitted every year, but only when the individual entrepreneur is included in the annual Rosstat sample.

Whether it is necessary to fill out statistical reports this year, and if necessary, which ones, entrepreneurs will learn from the notification that should come from the territorial body of Rosstat.

There is another, faster and more reliable way: to independently generate a notification on the official Rosstat resource http://statreg.gks.ru/.

Once every five years, Rosstat conducts continuous monitoring, and then all entrepreneurs, without exception, submit statistical reports. The last time this happened was in 2016.

The next continuous observation will be in 2021 based on data for 2020.

Employer reports

All entrepreneurs who have employees on staff or work under civil contracts must report for them on personal income tax and on paid insurance contributions to the funds.

A standard set of documents looks like this:

1) The SZV-M form must be sent to the Pension Fund by the 15th day after each month.

The SZV-experience form (together with EDV-1) is submitted every year before March 1 and additionally during the year when an employee retires.

2) The following are sent to the tax office:

2-NDFL for each employee to whom payments were made until April 1;
- 6-NDFL within a month after the first, second, third quarters, and the annual form until April 1;
- calculation of insurance premiums quarterly until April 30, July, October and January;
- information on the average number of employees until January 20.

3) Form 4-FSS is sent to the Social Insurance Fund quarterly by the 20th of the next month.

If this form is submitted electronically (and this is mandatory when there are more than 25 people), then the deadline is extended to the 25th.

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 providing tax reporting.

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

As a result, they receive hefty fines.

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

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

Those who are just starting their entrepreneurial activity are wondering about choosing a tax payment system. The choice is between two special regimes: simplified tax system and UTII.

Each of them has a number of special characteristics that need to be taken into account in order not to make a mistake and reduce your tax payments 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, you must pay advance payments yourself without delay. The tax is paid based on the results of the current year in accordance with Article 346.21 of the Tax Code.

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

When completing its activities, the individual entrepreneur must in any case provide the latest declaration for the last month of work by the 25th.

The certification of KUDiR by the tax authority has been abolished, but this does not mean that it does not need to be maintained. Any individual entrepreneur must have it stitched and numbered.

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

• Pay 6% of total income and reduce the tax on insurance contributions;
• Pay 15% of the amount received when expenses are deducted 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. Moreover, in an 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 obtained by deducting expenses from income, fully paid insurance premiums reduce the tax base.

UTII is a tax payment regime in which the amount of payments is calculated on the basis of potential income that can be obtained from permitted activities without taking into account the actual monetary or material values ​​received. A feature of this method is that it takes into account exclusively physical indicators, such as retail space and parking area.

The higher they are, the higher the potential taxable income. When choosing UTII, tax will have to be paid regardless of the profit received or business activity, however, if income grows, the tax will remain fixed.

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

• KUDiR - not needed, it can be omitted;
• It is mandatory to submit a tax return by the 20th in all four quarters (April 20, 2019, July 20, 2019, Oct. 20, 2019, Jan. 20, 2020).

Submission of reports is carried out at the tax service department at the actual place of activity, and when carrying out several types - at the place of residence:

• services for moving goods or transporting passengers;
• trade related to the distribution or delivery of goods;
• advertising in vehicles.

Reporting on physical indicators is required.

There are no strict rules for this point in the law. For example, for the indicator “sale area”, a lease or sublease document is provided.

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

List of tax reports required by individual entrepreneurs for OSNO 2019

The general tax regime is considered the most onerous and complex. In order to understand the scope of tax reporting and payment of taxes on OSNO, it is often necessary to contact a specialist. However, this complexity hides significant benefits for some individual entrepreneurs.

This system does not impose any restrictions on activities, size of staff or income received. Individual entrepreneurs have the right to choose simultaneously with OSNO, UTII or PSN.

It is beneficial to apply the general taxation system in several cases:

1. Partners and customers also use OSNO and pay VAT. By paying VAT to suppliers and performers, you can reduce your personal value added tax.
2. Similarly, IP partners on OSNO can also apply input VAT to the deduction, as a result of which the competitiveness of the entrepreneur increases, based on the profitability of cooperation with him.
3. When importing goods, VAT paid can be returned as a deduction.

Those who use OSNO must provide the following reporting:

1. Declaration in form 3-NDFL. It is provided once a year until April 30. 2019;
2. Declaration of estimated income in form 4-NDFL.
   Created to carry out calculations of advance personal income tax payments.
   This declaration is submitted within five days after the end of the month in which some 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. An increase or decrease in annual income by more than 50% does not affect the provision of the document.

Individual entrepreneur reporting required by the tax authorities if there are payments to employees

The emergence of a staff of employees obliges the individual entrepreneur to provide a number of new reporting forms.

It is mandatory to provide the data entered in Form 2-NDFL for the previous year before April 1st.

For FSS, you must provide calculation of data in form 4-FSS. By 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 of the month after the reporting period.

For the Pension Fund of Russia there is its own form of data submission - RSV-1 (Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p). The paper version of the document is provided until the 15th, the electronic version - until the 20th 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 had a new reporting form related to information about insured persons. It is provided monthly to the Pension Fund in the form SZV-M.

Statistical reporting in 2019 for individual entrepreneurs

The report to Rosstat contains information about the activities of an individual entrepreneur, the number of employees, wages, and 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 in 2019, so before April 1 it is necessary to fill out the appropriate form (No. MP-SP, IP - form No. 1-entrepreneur) and send the data to Rosstat.

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

If someone is not included in the list this year, then a check awaits him next year.

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 inspection by sending a letter to the post office, but in practice they do not always arrive. In order to avoid receiving fines and always be aware of the matter, it is recommended to view the data on the institution’s Internet resource or check with federal service employees for information.

Dates for submitting reports to the tax service for individual entrepreneurs in 2019

The table contains all possible reports for individual entrepreneurs during the year, both for OSNO, simplified tax system, and for UTII. It is necessary in order not to miss the deadline and not to forget what reports need to be submitted, to whom and when.

Dates for all systems are identical.

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

In contact with

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

Tax regimes for individual entrepreneurs: which is more profitable?

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

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

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

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

There is another special tax regime - Unified agricultural tax(single agricultural tax), but it is only suitable for producers of agricultural products.

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

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

To enlarge, click on the picture

And a few comments.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

How to submit reports while in the tax queue?!

An individual entrepreneur can submit reports in three ways:

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

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

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

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

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

How to conduct accounting for an individual entrepreneur?

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

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

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

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

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

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

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

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

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

Summarize

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

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

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

You never know what you can do till you try. Master the registration of individual entrepreneurs, maintaining records of individual entrepreneurs, submitting reports - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, have little understanding of the issue and know only what they themselves have encountered), connect electronic reporting, pay taxes and keep accounts your money.

Good luck with your business!

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

Good afternoon, dear individual entrepreneurs!

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

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

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

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

Tax reporting

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

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

Reporting to the Pension Fund

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

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

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

Reporting to Rosstat

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

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

KUDIR

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

At the end of the calendar year, the KUDIR is printed, filed and signed by the individual entrepreneur.

KKM reporting

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

Industry reporting

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

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

EGAIS

Reporting has also recently appeared in RosAlcoholRegulation.

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

More recently, labeling of fur products has been introduced

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

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

What can you do to avoid missing important reporting?

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

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

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

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

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

Alex

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

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

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

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

Best wishes, Alex.

Dmitry Robionek

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

Alex

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

Nastya

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

Olga

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

Dmitry Robionek

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

What do you mean by "balance sheet"?

Olga

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

Nia

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

Denis

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

Denis

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

Dmitry Robionek

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

Anastasia

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

Alexei

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

Dmitry Robionek

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

Sergey Vladimirovich

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

Dmitry Robionek

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

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

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

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