What kind of reporting is issued by entrepreneurs, you need to know the hundreds of thousands of people who annually become individual entrepreneurs. In Russia, there are about 470-570 thousand people each year.
According to Russian law, an individual entrepreneur is an individual who has been registered as an individual entrepreneur and conducts business without forming a legal entity. This legal form does not imply a minimum authorized capital; one person can be a founder - the entrepreneur himself. The purpose of the IP is profit, which the entrepreneur disposes of at his discretion. Public reporting of IP is not required, however, it must be remembered that the businessman is fully liable for his obligations with respect to his obligations. It is the latter circumstance that often leads to the fact that other forms of doing business are chosen (LLC, ZAO, etc.)
It all depends on the tax system.
Reporting IP depends on which tax system elected by the entrepreneur. Immediately, we note that during registration an individual entrepreneur automatically receives a general taxation regime, which he can change to special regimes either at the same time as registration, or within thirty days from the moment of registration. If the change in the tax regime was not initiated on time, by transferring the application to the tax authority, then transferring IP to the STS, reporting on which has a smaller volume, is possible only from next year (calendar is implied). This should be taken into account by a novice businessman.
Reports for IP 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. This mode is chosen by persons interested in schemes with VAT. The IP tax reporting 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 return (quarterly, until the twentieth day of the month following the reporting period).
- Declaration (under f. 4-NDFL) within thirty days from the date of commencement of business and with a profit growth of more than five percent (information about the estimated income).
- Declarations on taxes on personal income persons (form 3-personal income tax) - until the thirtieth of April of the year that comes after 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 file declarations in the form of No. 2-NDFL on the income of each employee. The report on the number of employees on the lists for the previous year is sent by January 20th of the year that comes after the reporting year. Also, do not forget to submit a book on accounting for income and expenses of an entrepreneur to the tax authority for certification even before it begins filling out information about operations.
Reporting for Gosstat
Reporting IP without employees, or with them, to the statistical authorities is submitted in the form of “1-entrepreneur” until April 1 of the year following the reporting year. It may be necessary to submit information on the activities of an individual entrepreneur (1-IP form, the deadline is before March 2 of the year that follows the reporting one) and some industry forms.Therefore, experts recommend seeking advice from the territorial authority of Rosstat to find out what kind of reporting may be required from the entrepreneur, including during random and continuous inspections.
Declaration for applying "simplified"
Smaller reports are submitted even if a simplified taxation system is chosen where the businessman independently determines the object of taxation. In this case, the entrepreneur’s responsibility for performing the functions of a tax agent remains, IP accounting reports include cash transactions, the businessman must provide statistical reports, pay contributions (to the pension fund and for social insurance against occupational diseases).
An entrepreneur on a simplified tax 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, VAT and personal income tax are not paid, in addition, there is no need to pay property tax that the businessman uses in his activities, a single social tax on income received from entrepreneurial operations and for payments in favor of individuals. A single tax return for the simplified tax system is filed before April 30 of the year that follows the reporting year.
When using the EVD mode, reporting is required 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 square meters. meters, advertising on outdoor structures, catering, provision household services and etc.
The decision on the possibility of applying the EOD is determined in municipalities (representative bodies). Object of taxation is imputed income, which is taxed. Other taxes (on property, single social, value added, on income of individuals) are not paid. This form of taxation requires the submission of a quarterly declaration no later than the twentieth of the month following the reporting period.
Rural entrepreneurs can submit minimum reporting
The tax reporting of IP engaged in agricultural production or its subsequent or primary processing may be based on payment single agricultural tax (established on a voluntary basis). If the village worker does not have any hired workers, he submits a declaration before the thirty-first of March of the year that follows the reporting year, and also passes 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.
SP without hired employees pays to FIU, but does not report
IP reporting to the FIU as such does not provide on contributions for themselves (no employees). Businessmen should simply pay a fixed fee by the end of the current year in the following amounts: if the amount of income (not profit!) From the entrepreneur (individual) does not exceed three hundred thousand rubles, then under current law he must take the minimum wage effective at the beginning of the year and multiply by contribution rate established by the Pension Fund, increased twelve times.
If the amount exceeds 300 thousand rubles per year, then you need to pay one percent of the amount exceeding the above figure, before the first of April of the next year. As of the beginning of 2015, pension insurance of individuals with an income of less than 300 thousand rubles a year will cost at least 18.6 thousand rubles. It must be remembered that the entrepreneur does not take into account the existence of losses, that is, he must make transfers to the Pension Fund in any case.
Reporting IP in the PF
When concluding the first labor contract or other civil contracts (for example, a contract), the individual entrepreneur must register with the Pension Fund a second time (the first time it is recorded automatically during registration as an individual entrepreneur) and provide reports for 3 months, half a year, 9 months, year, according to f. No. RSV-1 PFR no later than the 15th day of the second month that follows the reporting period. For electronic reporting, the deadline is the 20th day of the second month that follows the reporting period. A contribution to the Compulsory Medical Insurance Fund (Federal) is currently being paid to the PFR account, reporting on which is included in form No. RSV-1.
Employers Report to Social Insurance Fund
Reporting of IP to the Fund social insurance (FSS) will again be made only for businessmen with employees. Contributions are paid for insurance against occupational diseases and accidents in accordance with the established rates. Reports on f. No. 4-FSS shall be provided to the fund at the place of registration of the entrepreneur up to the 20th (25th) day of the second month following the reporting period for submission of reports in paper (electronic) form, respectively.
The same form No. 4-FSS will include data on contributions due to temporary disability of workers and on the motherhood of workers who are paid monthly, no later than the 15th day of the month that follows the past.
Hurry to submit the latest land tax return!
It should be noted that in 2015, from the first of January, the reporting of the IP (declaration of land tax) that uses the land for its activities was canceled. It is assumed that the businessman will pay tax on the requirements of tax notice until October 1. But for 2015, tax returns will still need to be submitted before February 1, 2016.
If no activity
The concept of “zero reporting (IP or other legal form)” is not indicated in the legislation of the Russian Federation, but this term means that the company submits all documents with zeros in the forms with the required documents attached in a timely manner. This practice exists both in the tax inspectorate and in extrabudgetary funds. At the same time, in the FSS and PFR, zero indicators (together with a confirmation letter about the absence of payments to individuals) are surrendered only when the businessman has employees.
Zero reporting of IP, for example, in the complete absence of activities taxed by the EAM, has significant features. Since zero reporting on such a taxation system is virtually impossible (the tax is prescribed by law and is payable regardless of the amount of income and general activity), an entrepreneur can simply exclude two months when there was no activity in order to reduce the amount of tax. If the term is more than two months, then the businessman will have to switch to ONS.
There are certain criteria for submitting reports with zeros for general taxation, including:
- IP is only registered and has recently opened an account with a credit institution;
- the individual entrepreneur has no movement in the bank account, he did not issue checks, invoices, did not sign acts of acceptance of work, etc.
Here are the main points that an individual entrepreneur needs to know about reporting.
