Individual entrepreneurs can use different taxation modes during their work. Based on the selected system, the taxes that must be paid to the Federal Tax Service are determined. Additionally, reporting transferred to the department of the Federal Tax Service depends on it. Before starting your own small business, you should study how the individual entrepreneur reports to the tax office, what taxes he pays, and what documents are transferred for themselves and employees to different state funds.
basic information
Regardless of the taxation regime chosen, each businessman needs to submit certain reports to the Federal Tax Service at the place of registration. Additionally, if necessary, special statistical forms are filled in, sent to the address of the citizen from Rosstat.
The tax inspectorate periodically conducts inspections of entrepreneurs, so representatives of this organization may require the IP to provide invoices, KUDiR or other documentation with which the tax is calculated.
Ways to transfer declarations and reports
IP declarations can be submitted to the Department of the Federal Tax Service in various ways. These include:
- personal visit to the service department, for which you need to have not only correctly completed statements, but also a passport confirming the identity of the citizen;
- use of the services of a proxy who must have a power of attorney and a passport;
- sending documentation by mail, for which a registered letter with delivery confirmation and a list of attached documents is used;
- sending a declaration and other reports in electronic form, for which it is necessary to register in your personal account on the website of the Federal Tax Service, as well as the entrepreneur must have an electronic signature.
When to file a tax report? The individual entrepreneur must submit various reports and declarations in strictly established periods of time, which are determined depending on the chosen taxation regime.
Types of tax regimes
You can find out what reports an individual entrepreneur submits only after choosing a specific taxation system. The choice should be based on the field in which the businessman will work, whether he will attract hired workers, and also what tax rates are set by local authorities. Private entrepreneurs can choose one of the following options:
- OSNO is considered the standard regime that can be applied by individual entrepreneurs or companies, and it will have to prepare a lot of reports and pay a large number of different taxes. Usually this mode is chosen only by entrepreneurs who need to work with VAT.
- STS is represented by a simplified system, according to which 15% of net profit or 6% of revenue is charged. Under this regime, it is necessary to conduct KUDiR and submit a declaration annually.
- UTII is permitted only in some regions of the country, and the tax rate does not depend on the size of the income received, since the basic profitability, the physical indicator of the business and the regional correction factor are taken into account in the calculation process.
- PSN can be used exclusively by individual entrepreneurs. The system is that a patent is acquired for a certain period of time. At this time, it is not required to pay taxes or submit declarations, but only if the individual entrepreneur does not have officially employed workers.
- Unified agricultural tax can be used exclusively by businessmen working in the field of agriculture.
Each entrepreneur has the right to combine several systems at once, but at the same time competent separate accounting is required. If there are errors in the declaration, then tax inspectors will be forced to charge fines.
Features of using OSNO
This system is standard and the most complex. After the registration of each company or individual entrepreneur, businessmen apply this particular mode, therefore, in order to switch to another system, they will have to send a corresponding notification to the Federal Tax Service.
When using OSNO, the following types of taxes are paid:
- NSD.
- PIT for a direct entrepreneur and all employees.
- Property tax used in the course of business.
Additionally, the businessman is forced to pay any specific fees, for example, if he uses certain water bodies during work or collects minerals.
What reports are prepared at OSNO?
When using this mode, the following documentation is handed over to the Federal Tax Service:
- The 3-NDFL declaration is delivered for a year of work. It is necessary to transfer it to the Federal Tax Service by April 30 of next year. For this, a special approved form is introduced, introduced by Order of the Federal Tax Service No. MMV-7-11 / 671 @. If the deadlines for submission of the declaration are violated, then a fine of 30% of the amount of tax is paid, but at least 1 thousand rubles.
- 4-personal income tax. This calculation should be surrendered only by new entrepreneurs. The document is submitted to the Federal Tax Service within 5 days after the end of the month when the first income from the activity was received. Such a declaration is secondary, therefore, if an entrepreneur for various reasons doesn’t hand it over to the FTS department within the established time limits, he will only have to pay a fine of 200 rubles.
If the entrepreneur plans to close the IP, then he will have to submit the correctly completed 3-NDFL declaration within 5 days from the date of suspension of operations. If he has officially registered employees, then he will have to additionally submit some reports for them to the Federal Tax Service and other state institutions. Above it is indicated which reports are issued by an individual entrepreneur without employees.
Property and transport taxes are paid by the individual entrepreneur as an individual, therefore, he may not be involved in independently calculating and submitting a declaration. He receives only the relevant receipt at the place of residence, which can be paid at the post office or bank.
Reports on the simplified tax system
This tax regime is considered the most popular among entrepreneurs, so they need to know how to report IP to the tax on simplification. Immediate businessmen choose whether they will pay 15% of net profit or 6% of all income received during the course of business. It is advisable to use the system "Revenues" in the presence of a significant margin.
USN documentation is handed over once a year. For individual entrepreneurs, the tax period for this regime is represented by the calendar year. But at the same time you have to pay advance payments quarterly. The entrepreneur submits to the Federal Tax Service the following reports:
- USN tax return is submitted to the tax office once a year until April 30 of the year following the reporting year;
- if the entrepreneur decides to stop the activity, he must submit the USN declaration in the next month after the IP closure, but no later than the 25th day;
- if for various reasons the conditions imposed on entrepreneurs in this regime are violated, the individual entrepreneur loses the right to use the simplified tax system, therefore he must send a corresponding notification to the Federal Tax Service within 25 days after the end of the reporting quarter.
If, for various reasons, there is a delay in submitting the IP declaration to simplification, the entrepreneur will be forced to pay a penalty fee of 5% for each day of the tax amount indicated in this document. The fine cannot be less than 1 thousand rubles, but at the same time it cannot exceed 30% of the amount of tax.
In 2019, individual entrepreneurs on simplified payments will not submit any reports to the Federal Tax Service at all, as they will use special online cash registers, information from which is automatically sent to the tax service.
Features for PSN
If a businessman buys a patent, then how is the IP reporting to the tax? In fact, this mode does not require any documentation at all. Before buying a patent, it is only necessary to transfer to the Federal Tax Service documents confirming that the selected type of activity complies with this tax system.
After purchasing a patent, you don’t have to report to the Federal Tax Service about the results of your activity. But this only applies to the situation when the entrepreneur does not have employees.
What are the documents for UTII?
This mode is allowed only in some regions of the country. How to report IP in tax on UTII? If this mode is selected, the following rules are taken into account:
- when preparing the declaration, the selected type of activity, the correction factor established by the local authorities, the basic income from work, as well as various physical indicators are taken into account;
- a declaration is submitted quarterly, and a tax is paid every three months;
- it is allowed to reduce the amount of the fee by the amount of paid insurance premiums, and if the entrepreneur has no employees, the tax base is reduced by 100% of the funds transferred to state funds;
- if the individual entrepreneur has employees, then the tax base can be reduced only by 50% of the contributions paid.
When using UTII, it is taken into account that revenue does not in any way affect the amount of tax, so entrepreneurs may not be required to take it into account. Switching to online cash desks is mandatory even for businessmen in this mode, but they received a delay until mid-2019.
Rules for IP on CES
IP declaration on agricultural regime is submitted once a year until March 31 of the year following the reporting period. To do this, one needs to use an up-to-date form in which the authorities regularly make various changes.
If the entrepreneur ceases to operate, then he must notify the employees of the Federal Tax Service about this, for which they are handed a declaration by the 25th day of the month following the month when the work was stopped.
What documents are handed over to different funds?
Any businessman should understand what kind of reporting the individual entrepreneur submits to the tax office. The absence of problems with representatives of the Federal Tax Service depends on this. In addition to the preparation of various tax returns, the entrepreneur must submit certain documents to other state funds.
If an individual entrepreneur does not have employees, then he does not have to submit any documents to the Pension Fund or other funds. An exception is the situation when a citizen independently registers with the Social Insurance Fund, paying voluntary contributions. In this case, every year before the end of the year you have to transfer a special report to the FSS and pay a fixed fee. Under such conditions, an individual entrepreneur can expect to receive temporary disability benefits or maternity benefits.
Documents for employees
It is necessary to understand how the individual entrepreneur reports in the tax and other funds for employees. To do this, use the following documentation:
- information on the average number of employees is transferred to the Federal Tax Service until January 20 of each year;
- calculation of insurance premiums is sent to the Federal Tax Service at the end of the quarter, six months, 9 months and a year until the 30th day of the next month;
- Form 6-NDFL is submitted to the tax office for all employees before April 1 of each year;
- certificates of income of employees in the form of 2-NDFL is transmitted until April 1 of each year to the department of the Federal Tax Service;
- to the FIU, by the 15th day of each month, the SZV-M form containing information on the number of employees is transmitted;
- additionally, PF-STAGE and ODV-1 forms are transferred to the Pension Fund by March 1 of each year;
- 4-FSS calculation is sent to the FSS every three months until the 20th day of the month following the quarter.
Only if the entrepreneur knows what reports the individual entrepreneur submits to various state institutions, can he avoid the charge of large fines.
Rules for submission of documentation
Any businessman should understand what kind of reporting the IP passes, as well as in what ways it can be transferred to state organizations.
You can submit the documentation in electronic or paper form. For this, electronic communication channels, a personal visit to an institution or the use of the services of a proxy are used.
Conclusion
Every businessman should know how an individual entrepreneur reports to the tax inspectorate, what documents are prepared for this, and also by what methods it is possible to transfer documentation to this institution. If these requirements are violated for various reasons, this will lead to the payment of large fines.
The choice of specific reports depends on what type of taxation regime an entrepreneur is working on. Additionally, it is taken into account if it has officially employed workers.