What kind of reporting an individual entrepreneur submits, you need to know those hundreds of thousands of people who annually become individual entrepreneurs. In Russia, there are about 470-570 thousand such people every year.

According to Russian law, an individual entrepreneur is an individual who has been registered as an individual entrepreneur and does business without forming a legal entity. Such a legal form does not imply the presence of a minimum authorized capital, the founder can be one person - the entrepreneur himself. The purpose of the activity of an individual entrepreneur is to make a profit, which the entrepreneur disposes of at his own discretion. Public reporting of individual entrepreneurs is not required, however, it must be remembered that a businessman is fully responsible for his obligations with his property. It is the latter circumstance that often leads to the fact that other forms of doing business are chosen (LLC, CJSC, etc.)

It all depends on the tax system.

The reporting of individual entrepreneurs depends on which taxation system is chosen by the entrepreneur. We note right away that upon registration, an individual entrepreneur automatically receives a general taxation regime, which he can change to special regimes either simultaneously with registration, or within thirty days from the date of registration. If the change in the tax regime was not initiated on time, by submitting an application to the tax authority, then it is possible to transfer the IP to the simplified tax system, the reporting of which has a smaller volume, only from the next year (calendar is implied). This must be taken into account by a novice businessman.

Reports for individual entrepreneurs with general taxation

In total, there are currently four tax regimes for individual entrepreneurs and other legal forms of activity in Russian tax practice. General taxation assumes that a businessman will pay all taxes provided for his type of business (if there is no tax exemption under the law), keep full accounting records. This mode is chosen by persons interested in VAT schemes. The tax reporting of an individual entrepreneur under this regime can be twofold, depending on the presence / absence of hired workers from the organizer of the case. If there are no employees, then the following should be sent to the tax authorities:

• VAT declaration (quarterly, until the twentieth day of the month following the reporting period).
• Declaration (according to form 4-NDFL) within thirty days from the date of commencement of business and with an increase in profit by more than five percent (information on the expected income).
• Personal income tax returns persons (form 3-NDFL) - until April 30 of the year following the reporting year.

In the presence of hired labor or payments in favor of other individuals who were not employees, an individual entrepreneur must also submit declarations in the form No. 2-NDFL on the income of each employee. A report on the number of employees on the lists for the previous year is sent by January 20 of the year following the reporting year. Also, do not forget to submit to the tax office for certification a book on accounting for the income and expenses of an entrepreneur even before it begins to fill in information about operations.

Reporting for the State Statistics Service

The reporting of individual entrepreneurs without employees, or with them, is submitted to the statistical authorities in the form “1-entrepreneur” before April 1 of the year following the reporting year. You may also need to submit information about the activities of an individual entrepreneur (1-IP form, the submission deadline is March 2 of the year following the reporting year) and some industry-specific forms. Therefore, experts recommend seeking advice from the territorial body of Rosstat in order to find out what reporting may be required from the entrepreneur, including during selective and continuous inspections.

Declaration for those who use "simplification"

Less reporting is submitted even if a simplified taxation system is chosen, where the businessman independently determines the object of taxation. In this case, the responsibility of the entrepreneur for the implementation of the functions of a tax agent remains, the accounting records of the individual entrepreneur include the conduct of cash transactions, the businessman must provide statistical reporting, pay contributions (to the pension fund and social insurance against occupational diseases).

An entrepreneur on a “simplified” system pays a single tax, depending on what will be taxed (six percent on income or fifteen percent on income reduced by the amount of expenses). In this mode, no VAT, personal income tax is paid, in addition, it is not necessary to pay tax on property that a businessman uses in his activities, a single social tax on income received from business operations, and on payments in favor of individuals. The single tax declaration under the simplified tax system is submitted before the thirtieth of April of the year following the reporting year.

When using the EVDN mode, reporting is required to be submitted every quarter

IP on the simplified tax system, the reporting of which is submitted quarterly, is used in another tax system - a single tax on imputed income. It can be used by businessmen engaged in a strictly defined type of activity, including: retail trade in halls up to 150 sq. meters, placement of advertisements on outdoor structures, organization of public catering, provision of personal services, etc.

The decision on the possibility of applying the EVDN is determined in the municipalities (representative bodies). The object of taxation is imputed income, which is taxed. Other taxes (on property, unified social, value added, income of individuals) are not paid. This form of taxation involves the submission of a quarterly declaration no later than the twentieth day of the month following the reporting period.

Entrepreneurs in the village can submit a minimum reporting

Tax reporting of an individual entrepreneur engaged in the production of agricultural products or their subsequent or primary processing may be based on the payment of a single agricultural tax (established on a voluntary basis). If a village worker does not have hired workers, then he submits a declaration before the thirty-first of March of the year that follows the reporting year, and also submits a book of expenses and income to the tax authorities. An individual entrepreneur with this form of taxation is exempt from the same taxes as an entrepreneur with UTII.

An individual entrepreneur without employees pays to the FIU, but does not report

Individual entrepreneurs do not provide reporting to the FIU as such on contributions for themselves (there are no employees). Businessmen must simply pay a fixed contribution by the end of the current year in the following amounts: if the income (not profit!) of an entrepreneur (individual) does not exceed three hundred thousand rubles, then under current legislation he must take the minimum wage in force at the beginning of the year and multiply by the contribution rate established by the Pension Fund, increased twelve times.

If the amount exceeds 300 thousand rubles a year, then you need to pay an additional one percent of the amount exceeding the above figure by April 1 of the next year. As of the beginning of 2015, pension insurance for individual entrepreneurs with an income of less than 300 thousand rubles per year will cost at least 18.6 thousand rubles. It must be remembered that the presence of losses from the entrepreneur is not taken into account, that is, he must make transfers to the PF in any case.

IP reporting in PF

When concluding the first employment contract or other civil law contracts (for example, a contract), an individual entrepreneur must register with the Pension Fund for the second time (the first time it is automatically taken into account during registration as an individual entrepreneur) and provide reports for 3 months, six months, 9 months, year, according to f. No. RSV-1 PFR no later than the 15th day of the second month following the reporting period. For electronic reporting, the deadline is the 20th day of the second month following the reporting period. A contribution to the Compulsory Medical Insurance Fund (Federal) is currently being paid to the PFR account, the reporting on which is included in Form No. RSV-1.

Employers also report to the Social Insurance Fund

The submission of IP reports to the Social Insurance Fund (FSS) will again be carried out only for businessmen with employees. Contributions are paid here for insurance against occupational diseases and accidents in accordance with established tariffs. Reports on f. No. 4-FSS are provided to the fund at the place of registration of the entrepreneur by the 20th (25th) day of the second month following the reporting period, for reporting in paper (electronic) form, respectively.

The same form No. 4-FSS will include data on contributions, in connection with the temporary disability of employees and about the motherhood of employees, who are paid monthly, no later than the 15th day of the month that follows the expired one.

Hurry up to submit the last declaration on land tax!

It should be noted that in 2015, from January 1, the reporting of an individual entrepreneur (declaration on land tax) using a land plot for its activities was canceled. It is assumed that the businessman will pay tax on the requirements of the tax notice until October 1st. But for 2015, tax returns will still need to be submitted by February 1, 2016.

If no activity is carried out

The concept of “zero reporting (IP or other legal form)” is not defined in the legislation of the Russian Federation, but this term means that the enterprise submits all documents with zeros in the forms with the required documents attached within the established time limits. This practice exists both in the tax inspectorate and in off-budget funds. At the same time, in the FSS and the PFR, zero indicators (together with a confirmation letter on the absence of payments to individuals) are surrendered only when the businessman has employees.

Zero reporting of individual entrepreneurs, for example, in the absence of activities subject to EVDN, has significant features. Since zero reporting under such a taxation system is virtually impossible (the tax is pre-established by law and is payable regardless of the amount of income and activity in general), the entrepreneur can simply exclude two months when there was no activity in order to reduce the amount of tax. If the period is more than two months, then the businessman will have to switch to ONS.

There are certain criteria for filing zero returns for general taxation, including:

The individual entrepreneur is only registered and has recently opened an account with a credit institution;

The individual entrepreneur has no movement on the bank account, he did not issue checks, invoices, did not sign work acceptance certificates, etc.

Here are the main points that a sole trader needs to know about reporting.

Behind 2019 a year, an entrepreneur who does not conduct business needs insurance premiums RUB 36,238 by 31 December 2019. Late payments will incur penalties for each day of delay.

As a debt collection measure, a ban on leaving the country can be imposed through the court, so be careful, pay your contributions on time in order to avoid unpleasant situations. On the site of the bailiffs http://fssprus.ru/iss/Ip you can check whether the debt has been awarded to you.

What reporting to submit to the IP if there was no activity

Until 2014, IP had to be submitted to the tax office annually by January 20. This requirement extended even to entrepreneurs without employees. Later, Article 80 of the Tax Code of the Russian Federation was amended and. If the individual entrepreneur does not have employees, then it is not necessary to submit a report.

In addition, you need file a tax return and certify the Book of Accounting for Income and Expenses (KUDiR). The requirement to certify KUDiR has been canceled since 2013.

So, IP on a patent - they do not hand over declarations.

Individual entrepreneurs on UTII report on tax not once a year, but every quarter.

IP does not have zero reporting on UTII. After registering for tax purposes under UTII, the entrepreneur submits a quarterly declaration and pays tax, regardless of the income actually received. The tax is calculated based on imputed income taking into account indicators by type of activity.

If the activity is not carried out, then you need to deregister for UTII, otherwise you will have to pay tax and submit a declaration.

Zero reporting of IP on the simplified tax system

Entrepreneurs do not submit a Declaration on the tax paid in connection with the application of the simplified tax system. The annual report must be submitted by April 30th. The declaration can be handed in in person, sent by mail or via the Internet.

You can prepare a report for free in the Elba system or in a special program on the tax website. You can print the declaration and hand it in in person or by mail. To send via the Internet, you need to issue a cloud signature in the service. After that, the declaration can be submitted electronically. You will receive receipts for sending the declaration, which are also legally significant, like the declaration marked by the Federal Tax Service.

Zero reporting IP on OSNO

Individual entrepreneurs on the general taxation system submit VAT returns every quarter and an annual 3-NDFL return. However, the VAT return can only be submitted electronically.

Individual entrepreneurs under the general taxation regime can exercise the right to exemption from VAT under article 145 of the Tax Code, if the amount of proceeds for the three previous months in a row, excluding tax, did not exceed two million rubles in aggregate. In this case, the individual entrepreneur will be able to deduct VAT on purchases and issue invoices to buyers, because. will not be a VAT payer.

A notice for VAT exemption is submitted to the tax office by the 20th day of the month from which the right to exemption will be valid.

If there was no activity, instead of a VAT declaration, you can submit unified (simplified) tax declaration(see clause 2 of article 80 of the Tax Code of the Russian Federation). Unlike the VAT return, this report can be submitted on paper. At the same time, no payments should be made on the IP accounts, i.e. there should be no signs of activity. If the individual entrepreneur had expenses, but had no income, then in this case he will have to submit the usual reporting.

The deadline for submitting a single declaration is at the end of each quarter until the 20th day:

• for the 1st quarter until April 20
• for the 2nd quarter until July 20
• for the 3rd quarter until October 20
• one year before 20 January.

Penalty for non-delivery of the declaration for individual entrepreneurs

Responsibility for failure to submit a zero tax return is provided for in Art. 119 of the Tax Code of the Russian Federation and is equal to 1,000 rubles. The penalty for failure to submit other documents is 200 rubles for each document (clause 1, article 126 of the Tax Code of the Russian Federation). At worst the tax inspectorate may decide to suspend operations on bank accounts and block the business account.

Doing business is sometimes accompanied by periods of inactivity. The entrepreneur has no revenue, turnover of assets and employees.

Mostly, the lack of turnover is inherent in the start of a business or its completion.

The concept of zero reporting

During the period of temporary suspension of activities, the IP must report on taxes in accordance with the requirements of the law. feature zero reporting is the absence of indicators in declarations and calculations.

Zero reporting is submitted by the entrepreneur in the absence of:

• Operations on the settlement account, cash desk, warehouse.
• Payroll for employees.

The composition of the reporting is determined by the taxation regime established by the entrepreneur.

Conventional Mode (COS)

The entrepreneur, in the absence of revenue, submits reports on the main taxes - personal income tax and VAT. Features of reporting in DOS:

• For personal income tax reporting is made annually, in the form of 3 personal income tax. The deadline for filing the declaration is April 30 of the year following the reporting period.
• VAT returns are submitted quarterly, by the 20th day of the following month.

An individual entrepreneur has an obligation to maintain a book of income and expenses (KDIR), which is also part of the reporting. The document is subject to firmware and storage until verification.

STS regime of an entrepreneur

The reporting of an entrepreneur on the simplified tax system in the absence of movement on accounting accounts is reduced to the submission of a declaration for a single tax. Only annual reports are submitted for a period up to April 30 following the calendar reporting year.

Has an obligation to form KDiR (format for USN). The document is not provided to the IFTS and is presented during an on-site or desk audit.

UTII tax regime

The procedure for zero reporting on UTII differs from other taxation systems. The position of the IFTS is the mandatory payment of tax, regardless of the conduct of activities. The calculation of the basic profitability is based on a physical indicator, the value of which does not depend on the turnover of the entrepreneur.

To obtain zero reporting values, it is necessary to submit an application for refusing UTII to the Federal Tax Service at the place of registration of the IP. After the notification is submitted, the IP automatically switches to when it is issued. The transition is carried out from the month following the submission of the application.

Reporting to funds

The submission of zero reporting to the funds is mandatory even if there are no employees hired under an employment contract in the IP. If the entrepreneur is not registered with the funds as an employer, reporting is not provided. Otherwise, it is necessary to submit calculations on a general basis.

Individual entrepreneurs must submit declarations to extrabudgetary organizations:

• FSS. Quarterly settlements in paper form are provided by the 20th day of the month following the reporting period.
• FIU. The deadline for RSV reporting on paper forms is set to the 20th day of the second month following the reporting period.

In addition to the forms, the entrepreneur must submit a letter of absence of activity and a basis for taxation.

Other IP reporting

IP does not present balance sheets. The entrepreneur has no obligation to maintain accounting records. The formation of primary documents is that part of the accounting, the maintenance of which is mandatory for the entrepreneur.

Along with the declaration of basic taxes, the IP submits reports that are not related to the taxation system. It is necessary to submit a calculation of the number before January 20 as of January 1, as well as those reports that depend on a physical parameter, for example, on land tax (cancelled for individual entrepreneurs since 2015).

We hope our site "" was useful to you.

• Letter from the Federal Tax Service No. GD-4-3 / [email protected], published on April 4, 2014, contains a list of categories of taxpayers who have the right not to file VAT returns. These categories […]
• Taxes for individual entrepreneurs in 2014 remained the same as before. An innovation this year was the introduction of differentiated rates of mandatory insurance payments (FZ No. 237 of July 23, 2013). […]
• An individual entrepreneur who works without hired labor and pays taxes under the simplified system has the opportunity to reduce his tax liability by the entire amount that he […]
• In order to reduce the tax burden on small businesses, a simplified taxation system (STS) was created. It includes a number of advantages: Exemption from taxes. […]
• How fixed IP contributions are taken into account when paying taxes on simplified taxation and UTII All businessmen who are registered as IP and pay taxes on the simplified tax system or UTII can […]

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Individual entrepreneurship is registered, but the business itself is not conducted? This happens. But what about reports in this case? We answer immediately - reports must be submitted, no matter what. Moreover, until such time as an individual has the status of an individual entrepreneur.

Initially, we recall that all individual entrepreneurs pay fixed fees for themselves. This obligation does not depend on the applicable taxation regime, nor on whether economic activity is carried out or not.

Reporting of an IP-simplifier, if no activity was carried out

A tax return under the simplified taxation system is submitted to the tax office in the same form and within the same time frame as usual, that is until April 30 inclusive. But a zero report is submitted, in which instead of digital indicators there are only dashes.

Judge for yourself, how should the tax authorities find out that an individual entrepreneur did not submit a declaration and did not pay taxes just because he did not run a business? Maybe the entrepreneur works "in the shadows", and impudently ignores the obligation to submit reports and pay taxes.
Do not confuse IP reporting “without activity” and “without income”, these are different concepts. You can operate and incur expenses, but not receive income. In this case, an individual entrepreneur on the simplified tax system with an object of taxation "income minus expenses" will have a declaration not zero, but with indicators.

Moreover, it is necessary to form and systematically maintain the Book of Accounting for Income and Expenses, even if it will be with zero indicators. Having KUDiR in hand, an entrepreneur can present it at any time at the request of the tax authorities.

IP reporting without activities on the general taxation system

3-personal income tax and value added tax declarations must be submitted without fail and within the usual timeframes:
3-NDFL - until April 30 inclusive;

for VAT - until the 25th day of the month following the reporting quarter.

The book of accounting for income and expenses must also be formed in a general manner.

We emphasize that tax returns for value added tax are accepted only in electronic form according to the TCS, even if they are zero. For those individual entrepreneurs who did not conduct business at all, i.e. has not carried out a single transaction on the current account, it is possible not to bother with electronic sending of reports. You can fill out a single simplified declaration, and it can be sent in any convenient form: electronic or paper. Remember that a single declaration for individual entrepreneurs on OSNO replaces only VAT reporting, so the obligation to submit 3-NDFL will not go anywhere.

By the way, the reporting of individual entrepreneurs on the simplified tax system without income and account movements, if desired, can also be replaced with a single simplified declaration, however, this does not make much sense. The labor costs for filling out a single simplified declaration and the usual zeroing according to the simplified tax system are approximately the same, but at the same time, the EUD must be submitted strictly on time until January 20, and there is time for zeroing until April 30.

IP reports on the "imputation", if economic activity is not carried out

The unified tax on imputed income does not provide for zero declarations. Therefore, simply disappearing from the view of the tax authorities will not work. Declarations must be with a physical indicator and the tax will be the same as if the activity was carried out.

In this case, it is best for a substitute who does not conduct entrepreneurial activity to write a statement about its termination and take the risk of switching to another taxation regime until better times.

Reporting of an individual entrepreneur who does not conduct business

Employers are considered a special category of individual entrepreneurs, to whom the state imposes increased requirements. Whether work was carried out or not, whether there were incomes and whether wages were paid - all this does not affect the obligation to report on insurance premiums and employees as long as there is at least one valid employment contract with an employee.

Therefore, even if the individual entrepreneur does not carry out economic activities, he must provide the following reporting documents:

information on the average headcount in the Federal Tax Service;

calculation of insurance premiums in the Federal Tax Service;

SZV-M, SZV-experience and ODV-1 in the FIU;

4-FSS for accident insurance in the FSS.

The only thing that will not be on the list in the absence of activities and payments to employees (if they were on unpaid leave in the reporting period) is these are 2-personal income tax and 6-personal income tax.

Clients of the online accounting department "Enterfin" are not afraid of reports and never miss the deadlines for their submission, because our system provides everything for maximum convenience in tax reporting. Register on the site right now to appreciate all the benefits of working with us!

Good afternoon, dear IP!

It often happens that an individual entrepreneur has opened, but does not conduct any commercial activities. Does not work as an individual entrepreneur, income is zero. And here many entrepreneurs make a huge mistake, arguing as follows: “Well, since I have no income and I don’t work as an individual entrepreneur, then I don’t owe the state anything!”

And then they really don't do anything. They do not pay contributions “for themselves”, do not submit declarations and other reports .... And then they receive demands for payment of huge sums in the form of insurance premiums in the maximum amount and fines of several hundred thousand rubles.

Here is a very characteristic comment from a blog reader who also thought so:

Again, thinking like this is a VERY serious mistake that leads to HUGE problems. I think I convinced you that the fact that an individual entrepreneur did not work and had no income is not a reason not to submit reports, not to pay taxes and contributions.

Consider a specific example for an individual entrepreneur on the simplified tax system 6% without income for 2020

We will study the situation with taxes and contributions in 2020 for a specific case when the following conditions are simultaneously met:

• IP on the simplified tax system 6% “income”;
• The IP was open until December 1, 2019 (I will talk about this important point in the video below).
• IP without employees (that is, is not registered as an employer and has never hired employees, has not entered into civil law contracts with individuals);
• IP has no income. That is, the entrepreneur does not conduct any commercial activities within the framework of the IP;
• Individual entrepreneurs do not have debts for taxes and contributions for previous tax periods. There are also no penalties or interest.

I immediately warn you that here we will consider the scheme only for the simplified tax system and for mandatory contributions. The fact is that in addition to the tax on the simplified tax system, an individual entrepreneur without income can also be a payer of other taxes. For example, sectoral taxes. This is a different story.

Also remember that below we are talking about individual entrepreneurs on the simplified tax system of 6% with the sign "income".

So let's get started.

1. Tax according to the simplified tax system

If there was no income from the IP, then you do not need to pay it. You don't need to notify anyone, just don't pay. The fact that the income is zero is reflected in the tax return under the simplified tax system, which must be submitted on time.

2. Contributions to the PFR and FFOMS

In fact, starting from 2017, individual entrepreneurs’ insurance premiums “for themselves” must be paid not to the FIU, but to the Federal Tax Service. That is, it is more correct to say not “contributions to the PFR” and “contributions to the FFOMS”, but:

• Insurance premiums of individual entrepreneurs “for themselves” for pension insurance (in the Pension Fund of the Russian Federation)
• Insurance premiums of individual entrepreneurs “for themselves” for health insurance (in FFOMS)

In 2020, these contributions will be:

1. Contributions to the PFR for oneself (for pension insurance): 32,448 rubles.
2. Contributions to the FFOMS for oneself (for health insurance): 8426 rubles.
3. Total for 2020 = 40874 rubles.
4. Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income
5. The maximum contribution for pension insurance with an income of more than 300 thousand rubles per year will be 32448 * 8 = 259584 rubles.

3. A very common mistake of IP without income

Many people think that since an individual entrepreneur did not work, he should not pay fixed contributions. Not, these contributions must be paid, since their amount does NOT depend on the income of the individual entrepreneur.

But this benefit must be obtained IN ADVANCE. You can't just stop paying dues, as that will inevitably lead to problems.

4. Do I need to submit a zero declaration?

Necessarily. If our individual entrepreneur from the example on the simplified tax system 6% does not submit a declaration for 2020, then in 2021 he will receive a requirement to pay a contribution to pension insurance in the maximum amount of 259584 rubles. And they will also add a fine for being late in submitting the declaration + penalties will be calculated.

If there is an account for an individual entrepreneur in a bank, then it will be blocked from submission to the Federal Tax Service. The USN declaration must be submitted by April 30, 2021.

5. Is it necessary to conduct KUDIR?

Yes need. Even if it is zero, you should have it. But here you do not need to hand it over to the Federal Tax Service along with the tax return.

6. Do I need to pay 1% on income of more than 300,000 rubles per year?

An individual entrepreneur on the simplified tax system without income does not pay this 1%, since he had no income.

7. Is it necessary to pay contributions “for oneself” if an individual entrepreneur simultaneously works in another company, as an ordinary employee?

Yes need. Why you need to do this, see this short video:

I'll stop there

I repeat that we have considered the basic scheme for individual entrepreneurs on the simplified tax system 6% without income in 2020. But there may be other nuances, as everyone's situation is different. If you have a question, it's best to ask it in the comments below, or to another relevant blog post.

Sincerely, Dmitry Robionek.

Dear readers!

A detailed step-by-step guide to opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to open a sole proprietorship and work for themselves.

It's called like this:

"How to open an IP in 2020? Step by step instructions for beginners"

From this guide you will learn:

1. How to draw up documents for opening an IP?
2. Choosing OKVED codes for IP
3. Choosing a taxation system for individual entrepreneurs (a brief overview)
4. I will answer many related questions.
5. Which supervisory authorities need to be notified after opening an IP?
6. All examples are for 2020
7. And much more!

Dear entrepreneurs!

A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020 is ready:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2020?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

Dear readers, a new e-book for IP for 2020 is ready:

"IP on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Should You Pay in 2020?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2020. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.