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 represented by the entrepreneur in the absence of:

• Operations on the settlement account, cash desk, warehouse.
• accruals wages hired workers.

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 on single tax. Submission is only annual accounts until 30 April 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 by the IP in the IP employment contract. 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 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. Formation primary documents- 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, according to land tax(cancelled for individual entrepreneurs since 2015).

We hope our site "" was useful to you.

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Regardless of the fact of doing business and receiving income, there are separate contributions that are mandatory for individual entrepreneurs. We'll talk about this.

Pension contributions

First, there is the obligation to pay pension contributions, accrued taking into account the cost insurance year. The emergence of such an obligation occurs at the time of registration of a person as an individual entrepreneur without the formation of a legal entity, completion - at the time of termination, i.e. exclusion from the Unified Register.

Contributions for the insurance year must be paid by absolutely all entrepreneurs, without taking into account the taxation regime, doing business and having income.

Learn more about the amount and procedure for paying a fixed payment in Pension Fund for individual entrepreneurs (in 2017-2018), you can read.

Since the current legislation does not provide for the exemption of any categories of payers of insurance premiums from paying mandatory payments, the obligation to pay them remains even if the individual entrepreneur receives a labor pension.

Insurance premiums are due by December 31st. In case of non-payment or late payments, interest will be charged on account of payment of insurance premiums. The size of the latter today is 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

accrued insurance premiums not paid on time will be recognized as arrears. This means that the debt will be collected from the entrepreneur by force, including through deductions from pension benefits.

Contributions to the MHIF

A similar rule applies to transfers to the MHIF. The considered contributions are subject to annual indexation, their amount depends on the size of the minimum wage established at the beginning of the year.

To date annual amount assessed contributions in the MHIF is equal to 5.1% of the minimum wage (4590 rubles). They should be paid no later than December 31, payment can be made monthly or repaid immediately in one amount.

In addition, despite the absence of the need to pay taxes, individual entrepreneurs must report regularly, submitting reports to the tax office (in our case, zero).

Based on the foregoing, in case of actual non-execution of entrepreneurial activities after registering an individual entrepreneur, we strongly recommend that you contact tax authority where to apply for termination.

Even if the individual entrepreneur did not conduct business in the current period or received a loss, he is still obliged to pay taxes to the FIU (). The obligation to pay contributions arises for an individual entrepreneur immediately after registration (although the tax is recalculated in proportion to the time elapsed from the moment of registration).

In 2014, the minimum amount that must be paid to the FIU is 20,727.53 rubles. Moreover, if the individual entrepreneur works officially in parallel and the employer transfers contributions for him, this also does not exempt him from paying a fixed payment. And even if the individual entrepreneur is himself a pensioner or disabled person, the legislation does not provide for any benefits or tax exemptions.
This is the difference between an IP and an LLC, within which, for example, you can send CEO on administrative leave for the period of non-commercial activity. Thus, salaries are not calculated for the employees of the LLC and the obligation to pay contributions to the funds disappears.

Many entrepreneurs make mistakes, not individual entrepreneurs on time, but after several years they receive a notification demanding to repay the debt to the Pension Fund, taking into account the accrued penalties for the entire period.

The legislation does not provide for obtaining a deferment in the payment of contributions. The amounts must be transferred before the end of the year, otherwise the entrepreneur faces fines and penalties.

When an individual entrepreneur is obliged to pay income tax, even if there is no income

Naturally, an individual entrepreneur with zero income is exempt from paying income tax, but he must not forget to file a "zero" declaration, otherwise he will have to pay a fine to the tax and FIU.

If the individual entrepreneur does not submit a tax return on time, the PFR will calculate the contributions based on the calculation of 8 minimum wages, i.e. in the amount of 138,627.84 rubles.

But if an individual entrepreneur applies UTII, then he will be required to pay tax on "imputed" income. For example, if an entrepreneur has his own retail store, then he pays taxes not on the basis of the actual profit received, but on the basis of the footage of the retail space. In order not to pay tax, an individual entrepreneur who does not conduct business must be deregistered as a UTII payer.

In what cases may an individual entrepreneur not pay taxes

An individual entrepreneur is exempted from the obligation to pay taxes to the FIU only in a number of cases (this list is strictly fixed and not subject to free interpretation):
- for the period of passage military service on call;
- for the period of caring for a child until he reaches the age of 1.5 years;
- for the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years.

It is important to note that individual entrepreneurs have the right not to pay contributions only after submitting to the FIU all required documents. And only on the condition that

Per 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 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 free of charge in the Elba system or in 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

IP on common system tax authorities submit VAT returns every quarter and an annual 3-NDFL return. However, the VAT return can only be submitted electronically.

IP on general mode taxation 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.

Deadline single declaration- 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 null tax return provided for by 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 tax office may decide to suspend operations on bank accounts and block the business account.

In 2006, I registered as an individual entrepreneur. During 2006-2008 led entrepreneurial activity, paid taxes, contributions and submitted reports. In 2008, he got a job under an employment contract in commercial organization and no longer engaged in entrepreneurial activities, respectively, did not submit personal income tax returns and did not pay contributions. Should the tax inspectorate deregister me as an individual entrepreneur due to my failure to carry out activities and failure to submit reports? Now the bailiffs came to me with a writ of execution on the recovery of arrears on contributions. I did not receive any demands from the Pension Fund for their payment. Is it legal to collect arrears from me on contributions? What responsibility threatens me for failure to submit reports and non-payment of insurance premiums?
Question from www.site

Termination of activity must be registered

The procedure for losing the status of an individual entrepreneur is regulated by the norms of the Federal Law of 08.08.2001 No. 129-FZ “On state registration legal entities and individual entrepreneurs" (hereinafter - Law No. 129-FZ). This law does not contain provisions that allow tax authorities to deregister a citizen as an individual entrepreneur if he does not conduct entrepreneurial activities and fails to submit reports. For such reasons, the tax authorities can exclude from the register only entity(Article 21.1 of Law No. 129-FZ).

Termination of activities as an individual entrepreneur requires state registration (Article 22.3 of Law No. 129-FZ). Until this procedure is completed, a citizen is considered an individual entrepreneur, regardless of whether he actually conducts entrepreneurial activities or not.

In order to renounce the status of an entrepreneur, you need to submit the following documents to the tax authority at the place of registration of the individual entrepreneur:

application in the form No. P26001, approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected](subparagraph “a”, paragraph 1, article 22.3 of Law No. 129-FZ);

a document confirming the payment of the state duty (subparagraph “b”, paragraph 1, article 22.3 of Law No. 129-FZ). Its size is 160 rubles. (signature 7, clause 1, article 333.33 of the Tax Code of the Russian Federation);

document confirming submission to territorial body FIU information in accordance with sub. 1-8 p. 2 art. 6, paragraph 2 of Art. 11 of the Federal Law of 01.04.96 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance” and Part 4 of Art. 9 of the Federal Law of April 30, 2008 No. 56-FZ “On additional insurance premiums for funded pensions and state support for the formation pension savings”(subparagraph “c”, paragraph 1 of article 22.3 of Law No. 129-FZ). If the document is not submitted by the applicant, the information contained in it is requested by the tax authorities to the FIU upon an interdepartmental request.

The tax authority, within five working days from the date of submission of the above documents, removes the status of an entrepreneur from an individual by making an appropriate entry in the USRIP (clauses 8, 9, article 22.3 of Law No. 129-FZ).

Contribution arrears

An individual entrepreneur is obliged to pay insurance premiums from the moment he acquires the status of an individual entrepreneur and until the moment he is excluded from the USRIP, regardless of whether he conducts business activities or not (letters of the Ministry of Labor of Russia dated 06/28/2016 No. 17-4 / OOG-995, dated 08/07/2015 No. 17-4/OOG-1133). At the same time, the fact of working under an employment contract in an organization does not matter, since in this case a citizen is an insured person on two grounds - as an individual entrepreneur and as an employee (resolution of the Arbitration Court of the Volga-Vyatka District dated December 23, 2015 No. Ф01-5231 / 2015). Thus, for the period from 2008 to the present, the IP had to pay insurance premiums.

The collection of arrears on contributions from individual entrepreneurs is carried out in the manner prescribed by Art. 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund Russian Federation, Foundation social insurance Russian Federation, federal fund compulsory health insurance"(hereinafter - Law No. 212-FZ). It includes three successive stages: issuing a demand for the payment of contributions, foreclosing funds on IP accounts, and foreclosing at the expense of IP property. The request for the payment of contributions can be sent to the IP by registered mail. In this case, it is considered received after six days from the date of sending a registered letter (part 7 of article 22 of Law No. 212-FZ). Therefore, if the fund sent a demand by registered mail, it is considered delivered, even if the individual entrepreneur did not actually receive it. The request specifies the period by which the arrears must be paid. No later than two months after the expiration of this period, the fund shall foreclose on the funds of the individual entrepreneur in his bank accounts (part 5 of article 19 of Law No. 212-FZ). In case of deficiency or absence Money on the accounts of the individual entrepreneur or in the absence of information about these accounts, the fund has the right to collect insurance premiums at the expense of other property of the individual entrepreneur (part 14 of article 19 of Law No. 212-FZ). In this case, the head of the fund sends bailiff- to the executor, a decision on the collection of contributions for execution in the manner prescribed federal law dated 02.10.2007 No. 229-FZ “On enforcement proceedings"(part 2 of article 20 of Law No. 212-FZ). Thus, the collection of insurance premiums for executive document is justified.

It should be borne in mind that for non-payment of insurance premiums, a fine of 20% of the unpaid amount is provided (part 1 of article 7 of Law No. 212-FZ). Entrepreneurs not making payments individuals, do not submit any reporting to the FIU. This follows from the provisions of Part 5 of Art. 16 of Law No. 212-FZ. Therefore, there are no penalties for failure to report to IP.

Tax sanctions

As for tax reporting, an individual entrepreneur must submit declarations to the tax authority for those taxes for which he is a taxpayer (subclause 4, clause 1, article 23 of the Tax Code of the Russian Federation). For failure to comply with this obligation, a fine of 5% of the unpaid set time on the basis of the declaration of the amount of tax for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1000 rubles. (Article 119 of the Tax Code of the Russian Federation). The absence of the amount of tax payable according to the corresponding declaration does not exempt from the named responsibility. In this case, the fine will be charged to minimum size- 1000 rubles. (clause 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).