Any businessman registered as an individual entrepreneur is interested in the current submission of all necessary reports to regulatory authorities. Currently, there are special tax systems that determine what types of reports are compiled by IP for delivery. However, it is not easy to figure it out on your own.
In this article, we will try to understand what kind of reporting is delivered by individual entrepreneurs with different types of taxation.
What does sole proprietorship mean?
In recent years, the number of entrepreneurs has grown according to tax statistics. This fact is connected with the simplicity of registering this form of entrepreneurship, as well as with the possibility of simplifying reporting and accounting for these firms. However, due to the growing number of such forms, tax authorities regulate the procedures for generating and submitting reports for individual entrepreneurs in order to ensure transparency of tax payments for this category of taxpayers. There are many nuances in this area that you need to know about the newly organized IP.
An individual entrepreneur is an individual who carries out independent business activities in order to obtain periodic income without creating an organization and has passed the state registration function, which was established by law.
Prior to this, the definitions of "private entrepreneur" and the SPMN were used. Now these definitions are combined in the IP. IP in our state can be:
- capable people over eighteen years old;
- legal minors who have reached the age of 16 (with the consent of the parents or guardians who are married);
- foreigners who live in Russia.
A very important issue in the process of managing this form of entrepreneurship is the question of what reports should be submitted to an individual entrepreneur? He must be approached with all seriousness.
Reporting IP. Criteria
In order to understand what kind of reports are delivered by SP, it is necessary to determine the criteria for its formation. Conventionally, there are 4 such criteria:
- Option depending on the choice of tax system.
- If an individual entrepreneur is without workers, which report?
- What needs to be prepared if workers are available.
- There is a cash register.
- Are there any additional taxes?
Terms and conditions of submission
The timing of reporting depends on the choice of the tax system and the use of wage labor. It is important to know and follow them.
In order to understand what kind of reports are submitted by SP, it is necessary to note the presence of six possible taxation systems for application:
- STS;
- UTII;
- Unified agricultural tax;
- PSN;
- DOS;
- NAP (for self-employed).
The table below shows the deadlines for submitting reports, depending on the tax system.
Tax treatment | Declaration | Term |
STS | USN Declaration | Not later than April 30 of the following year |
UTII | UTII Declaration | Not later than the 20th day of the following month |
Unified agricultural tax | Declaration of Unified Agricultural Taxes | Not later than March 31 of the following year |
PSN | - | - |
DOS | 3-personal income tax | Not later than April 30 of the following year |
| 4-personal income tax | Not later than 5 days after the end of the month in which the income |
| VAT | Not later than the 20th day of the month of the subsequent quarter |
There are situations when IP combines several modes at once. In this case, accounting is carried out in the context of each of them.
SP on the STS. Nuances
Consider what kind of reporting the IP gives to the STS.
This mode is considered one of the most simplified options. This is due to the fact that it is necessary to submit only one declaration once a year until April 30 of the next year.
We make a distinction here, depending on whether the workers are used or not.
There are workers | No workers |
USN Declaration until April 30 of the following year | USN Declaration until April 30 of the following year |
The average number until 21.01. next year | The average number until 21.01. next year |
Land tax declaration in the presence of land | 4-FSS Report |
| Reporting on the calculation of insurance premiums for employees |
| 2-personal income tax certificate |
| Register of information on the income of individuals |
| Land tax declaration in the presence of land |
Tax on the simplified tax system is paid once a year, and advance payments are calculated and paid during the year. Moreover, verification of the calculation of advance amounts is absent from the tax authorities.
A mandatory element is maintaining KUDiR. Since it is she who is the basis for filling out reports at the simplified tax system in terms of income and expenses of the company.
SP on OSNO. Features
Consider what kind of reporting gives IP on OSNO.
This type of regime can be set by the entrepreneur by default, unless a special application is submitted separately. This mode is quite complicated, because IP is rarely used. When it is paid all types of taxes. Regarding IP in this mode, it should be noted its obligation to submit three types of reports, which is reflected in the table below.
Report Type | Characteristic | Term |
VAT declaration | Submission is required in electronic form; fine may be imposed on paper | Until the 25th day of the following month |
3-personal income tax return | Change once a year | 04/30. |
4-personal income tax return | As soon as the first business profit arrives, the individual entrepreneur calculates the possible income in the future and enters it in the declaration. The tax authorities calculate the amount of advance payments | One month after the date of foundation of the IP |
IP on UTII. Subtleties
Let's consider what reporting the IP gives on UTII.
Under this regime, the tax is paid regardless of the amount of income received, and according to the established value of profitability when using special coefficients. All information is on the website of the Federal Tax Service. In this mode, only one UTII declaration is prepared and paid. It is submitted quarterly until the 20th day of the following month. Simplicity lies in the fact that the declaration, drawn up initially for the first time, practically does not change in the future, if the conditions for doing business do not change. Each subsequent reporting is copied from the previous period when the date and reporting period change.
This type of taxation is not subject to all types of business, but only those areas of activity that are provided by law.
Enterprise with employees
In order to understand what kind of reports are delivered by individual entrepreneurs, it is necessary to determine whether there are employees. If there are employees, then all documentation can be presented in the form of three categories:
- documents to the tax;
- documents in the FIU;
- documents in the FSS.
What kind of reporting is delivered by individual entrepreneurs with employees is clearly presented in the table below.
Federal Tax Service | FIU | FSS |
The average number of employees for the year is not later than January 20 of the next year | SZV-M is served every month no later than the 15th day of the next month | Calculation of social insurance contributions no later than 15 (for paper form) and 25 (for electronic form) of the first month of the next quarter |
2 –NDFL information on mercenaries no later than 1.04. next year | SZV-STAZH annually until 01.03 next year | |
Register of data on personal income | | |
6-personal income tax for each quarter. Date of completion: last day of the reporting month | | |
Calculation of insurance premiums. Date of completion: 20th post-reporting quarter | | |
Keeping personified records in section 3 of the RSV form | | |
Company without employees
Consider the situation when an individual entrepreneur is without workers and which report in this case.
Entrepreneurs who use OSNO should report on their own income once a year by filing 3-personal income tax returns. Also, in order to calculate the amount of advances for newly registered businessmen, it is necessary to submit a 4-personal income tax form. The difference is that the latter indicates the amount of possible income in the future, rather than actual. The deadline for submitting 4-NFL is not uniform for all individual entrepreneurs and depends on the moment the company began to operate: when the businessman received his first profit from OSNO: it is necessary to submit a “forecast” within 5 days.
Reporting of IP contains the VAT declaration forms if the businessman is on the OSNO on general criteria with organizations.
If a businessman is a payer of tax on real estate, transport, then he pays these taxes as an individual - based on tax notices. Reporting is not compiled.
A slightly different option is the reporting of IP on STS. Simplists should not declare VAT (except for the above cases) or income tax on individuals. Reporting will consist of a declaration on the simplified tax system. The declaration is annual; advances are paid throughout the year (each quarter).
Reporting IP on UTII consists of a tax return that relates to the calculation of tax. Conditions for its formation: every quarter.
Annually, by April 1, a declaration of the Unified Social-Industrial Tax is submitted in the presence of this regime for the individual entrepreneur.
Zero reporting. What is it?
Consider what reporting you need to pass the IP, if the indicators are zero. And how to understand them at all.
Zero reports can be submitted only to those IPs that use simplified or general regimes, since a patent usually does not include reporting, and UTII implies that the tax base is a fictitious income, but not real, and it cannot have zero indicators.
Reports with zero values are sent in the absence of money transfers both in the bank account and in cash. Instead of VAT and income tax, you can fill out one literal declaration. The deadline for submitting a light version of the report is 20 days of the month that was sent for the reporting quarter. This is a quarterly report, but it consists of only two sheets and can be filled out on several tax payments at once.
Zero reporting is also generated in a simplified system, but in this case they fill out the same form of KND1152017, but in a slightly different way:
- IE with the simplified tax system 6% enters data only on the title page, p.1.1. and p. 2.1.1;
- IP on the USN 15% provides data on the title page, r. 1.2 and p. 2.2.
Tax officials rarely require any documents that confirm zero activity, but they can contact the bank and request a statement from the businessman’s account. If fraud is detected, the offender will pay a fine.
Documentation for add. taxes
Consider what tax reports are leased by IP in the presence of additional payments.
If the activity is subject to the calculation of additional taxes, then additional obligations arise for the provision of documentation. The data are presented in the table below.
Tax | Reporting | Term |
On the ground | Land Tax Declaration | Not later than 1.02 of the following year |
For water | Water Tax Declaration | Not later than the 20th day of the first month of the next quarter |
Excisable | Excise Declaration | No later than the 25th day of each subsequent month |
| Advance Payment Notice | Not later than the 18th |
MET | MET declaration | No later than the last date of the following month |
Reporting IP for yourself
IP should not provide any special reporting options for itself. However, he is liable for the payment of insurance contributions in the form of pension contributions.
Payments of FE “for yourself” for 2019 are as follows:
- for pension insurance - 29,354 rubles .;
- in FFOMS - 6884 rubles .;
- total amount: 36,238 rubles.
Changes in 2019
In 2019, the following changes will come into force regarding the reporting of IP:
- change in the amounts of payments of FE "for yourself";
- It is planned to cancel the reporting of IP to the STS, subject to the use of online cash registers;
- UTII tax increase by changing the K1 deflator coefficient from 1.868 to 1.915;
- changes in the UTII declaration.
This should be taken into account by novice entrepreneurs.
Reporting to Rosstat
For IP, there are statistical reporting. Once a year, the Federal State Statistics Service conducts research based on information that comes from company directors. Not everyone should submit reports to this body, but only those who are chosen by the Federal State Statistics Service. You just need to send them a notice with the necessary forms to fill out.
An individual interested in Rosstat must provide reports within the time frames indicated in the notice — 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 ranges from 10 to 40 thousand rubles.
Other PIs report to these bodies only every 5 years.
Among the main types of reports are:
- 1-SP, which indicates information about the IP, surrenders to 2.03;
- 1-IP (trade), which indicates data on doing business in the field of trade, shall be submitted until 17.10;
- PM-prom, which indicates information on the production of products, is rented out by the 4th day on a quarterly basis.
Conclusion
In the framework of this article, it was considered what kind of reporting should be submitted by SP. In order to answer this question, it is necessary, first of all, to determine what mode the enterprise is in, and then to understand whether there are hired employees. These criteria are the most significant in determining the composition and timing of submission of reports for individual entrepreneurs.