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

What are the options for USN?

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

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

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

In what form is the tax return submitted?

There are two options for presenting a document:

1. In printed form:

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

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

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

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

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

1. Annually:

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

Zero reporting

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

Penalties for failure to submit a declaration

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

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

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

• Submission of reports to the Federal Tax Service
• Subscriber registration in the System
• Software for generating, verifying and submitting reports to the Federal Tax Service
• Setting up a taxpayer workplace

The prices are indicated for the offices of the Joint Stock Company "National Certification Center" in Moscow, Khabarovsk. Prices for services in other regions of the Russian Federation may differ.

As you know, individual entrepreneurs (IP) along with other entities economic activity must submit reports to various regulatory authorities - the Federal Tax Service, the Pension Fund of the Russian Federation, Rosstat in a timely manner. Moreover, compared with large commercial structures that employ dozens of people, IP has some advantages. For example, an independent choice of reporting form - paper or electronic.

However, any entrepreneur who has at least once encountered the state bureaucratic machine and lost a lot of time in queues knows how much time and nerves it can take to submit paper documents. In this way, electronic reporting IP, despite its optional mode, is still the most preferred form of workflow. Yes, switching to it at first requires some expenses, but then this option will save not only time, but also money.

IP electronic reporting

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Let's list the procedures that need to be performed in order to switch to electronic IP reporting.

• Getting an EDS. Electronic reporting of individual entrepreneurs must be sealed with an individual digital signature to ensure their legal significance. To obtain it, we suggest contacting the National Certification Center by submitting a copy of the passport, a notarized copy of the extract from the USRIP and an application for issuing an EDS public key certificate. The production of a signature is carried out within a few days, you can find the current tariffs on our website.
• Selecting a software tool. IP electronic reporting can be issued and sent in two different ways- through a browser using remote services or using special software installed on a personal computer. The second option is more reliable, because it does not make you hostage to the health of the Internet and the server running the service. You can purchase a multifunctional software package that will allow you to draw up, verify and digitally send IP reports to Rosstat, the Tax Service, the Pension Fund, the Insurance Service and other regulatory authorities at the National Certification Center.
• Create a document package. Having installed an EDS certificate, cryptographic information protection tools and (optionally) software on a personal computer, you can start processing and then submit IP reports to Rosstat and other regulatory authorities.

After completing the documents for running their own business, each entrepreneur is faced with the tax reporting of individual entrepreneurs. In many ways, it depends on the chosen tax regime, which also affects the composition of the annual report. Submission deadlines tax reporting different from the time of payment of taxes.

Individual entrepreneurs working on a simplified taxation scheme transfer payments to three main public services:

1. Inspectorate of the Federal tax service(IFTS);
2. Pension Fund Russia (PFR);
3. federal fund mandatory health insurance(FFOMS).

In addition to reporting, settlement documentation is also submitted there. Some transactions are made quarterly, others once a year, but for each of them a date is set, which is the deadline. Late filing results in administrative responsibility and the need to pay a fine. Even one day is considered a violation.

The largest number of different documents per year is submitted by individual entrepreneurs for general mode taxation. In particular, they form the reporting of VAT and personal income tax. When application of the simplified tax system and UTII, not only the tax burden is reduced: the number of reports to regulatory authorities is also significantly reduced.

Types of reporting under the simplified tax system

Entrepreneurs working on the “simplified” system and having employees must fill out and submit about 11 documents per year. Reporting is done in the following order:

• declaration on the simplified tax system;
• information on the average number of employees;
• certificates in the form 2-NDFL;
• settlements according to pension contributions(form RSV-1 PFR), as well as information from individual (personalized) accounting;
• reporting to the FSS (Form 4-FSS RF).

Reporting for UTII

Entrepreneurs who apply the “imputation”, while being employers, are required to complete and submit 14 reports per year. These include documents on pension contributions, contributions to the Social Insurance Fund, as well as on personal income tax and UTII. Instead of a declaration on the simplified tax system, they provide a declaration on UTII.

Using the SBiS software package, you will always be provided with information on all types of IP reporting, you will be able to calculate all payments without errors, generate and fill out documents and send them via the Internet. This system will also remind you of due dates. The SBS++ software package helps to significantly save time by ensuring that the documents arrive immediately, without returning for revision.

Methods for submitting reports of an individual entrepreneur

Submission of documents to tax and other regulatory authorities can be carried out as follows:

• independent submission of documents to the IFTS;
• drawing up a power of attorney for another person;
• transfer of documents to in electronic format through the Internet;
• sending reports by mail.

Whichever method you choose, the documents must be sent no later than deadlines, since a delay of even one day can lead to penalties.

Changes in the reporting form for UTII, USN

In 2015, the number of companies that will be required to pay property tax based on cadastral value real estate, and report on it, will only increase. This applies to organizations on UTII and “simplified”, which own areas in administrative, business and shopping centers.

Progress does not stand still even in such a conservative area as document management, and today electronic reporting of individual entrepreneurs is becoming more widespread in accounting ( individual entrepreneurs). Controlling organizations themselves strongly recommend using just such a workflow scheme. How does it differ from the classic paper scheme, and what is the advantage of the electronic reporting of individual entrepreneurs?

In fact, there are not so many differences. Forms of electronic financial statements IP, in essence, do not differ, the difference lies only in the method of their transmission using modern means of communication and special programs. This form of providing data allows the entrepreneur to save his time, which he previously had to spend on personal visits to regulatory authorities.

One of these auxiliary systems for reporting via the Internet is Kontur Extern. For individual entrepreneurs, we offer several convenient tariff plans, details of which you can find on our website.

Basic services provided within the tariffs

• formation of reporting documents and exchange of correspondence with the Federal Tax Service, PFR and FSS;
• provision of statements about current state accounts;
• pension fund information services;
• maintenance of the certificate;
• calculation of the probability of tax audits;
• analysis of financial activity;
• maintaining document flow with contractors;
• video seminars and other information support.

If you decide to connect to our system - send