Submit a report to the tax office once. IP reporting

How should individual entrepreneurs report on the general taxation system? What reporting do IPs submit to OSNO, depending on whether they have employees? Are sole proprietors on OSNO required to submit a VAT return electronically? We publish answers to the most common questions from entrepreneurs.

OSNO Features

On the general system of taxation, individual entrepreneurs will have to pay more taxes. The main difference in taxes is the payment of VAT. Often, businessmen on the simplified tax system keep accounting on their own. OSNO will require special knowledge and skills, which means that a competent accountant will be needed.

Advantages of IP on OSNO

By switching to OSNO, an individual entrepreneur receives a number of advantages.

First, there are no restrictions and limits for work. With OSNO, indicators of revenue and headcount are not important.

Secondly, an individual entrepreneur on OSNO has the opportunity to supply goods with VAT. This is important for large companies that prefer to buy goods (services) with VAT in order to receive their legal deduction.

IP reporting on OSNO with employees

In the FTS:

• VAT declaration (once a quarter);
• Declaration 4-NDFL (at the beginning of activity or within a month from the moment of 50% increase or decrease in income);
• Information about the average headcount (once a year);
• Calculation of 6-NDFL (once a quarter);
• Certificates 2-NDFL (once a year);

In FSS:

• Form 4-FSS (for the first quarter, half a year, 9 months and a year).

In the FIU:

• SZV-M (monthly);
• SZV-STAGE (annually and upon retirement of the employee).

IP reporting on OSNO without employees

In the FTS:

• VAT declaration (once a quarter);
• Declaration 3-NDFL (once a year);
• Declaration 4-NDFL (at the beginning of activity or within a month from the moment of a 50% increase or decrease in income).

All organizations paying VAT submit a tax return only in electronic form (clause 5, article 174 of the Tax Code of the Russian Federation). According to Federal Law N 134 of 06/28/2013, the declaration should be submitted through the operator of electronic document management.

A tax return is a document containing information about the income received by an individual entrepreneur, expenses incurred by him, discounts and benefits used in calculating tax.

The declaration is submitted to the tax authority at the place of registration within a strictly established time frame. Violation of the specified deadlines, as well as the submission of reports with errors, inaccurate or incomplete information, threatens the entrepreneur with liability in the form of a fine.

Features of filling out and submitting reports, responsibility for late submission, requirements for the form and procedure depend on the type of tax for which the declaration is submitted.

Let us briefly consider the procedure and deadlines for submitting a declaration for each taxation system.

Types of declarations

What tax returns must an individual entrepreneur file? Conventionally, all types of declarations can be divided into 3 groups:

• 1 group: declarations submitted under the general taxation regime;
• 2 group: declarations submitted under the application of special tax regimes;
• 3rd group: reporting submitted in the absence of objects of taxation and movement on the cash desk and current account.

Declarations submitted while under the general taxation regime

The general or traditional taxation regime (hereinafter referred to as OSNO) is the most complex in terms of the composition of the reporting submitted to it. Entrepreneurs on OSNO are required to submit the following types of tax returns:

1. VAT (value added tax) declaration
2. Declaration on personal income tax (personal income tax)

Note: Individual entrepreneurs on the OSNO, on a par with organizations, pay property tax, but they do not submit reports on it, nor do they independently calculate the tax, the tax inspectorate does this for them.

VAT reporting is submitted by all taxpayers of OSN, both legal entities and individual entrepreneurs. Differences in terms and format of delivery for entrepreneurs and organizations are not made.

The VAT declaration consists of a title page and 12 sections. The Title Page and Section 1 are obligatory for submission by all taxpayers. Other sections (from 2 to 12) are submitted when performing relevant transactions.

How long does it take to submit an IP declaration?

VAT reporting quarterly. The deadline for its submission is no later than the 25th day of the month following the reporting one.

Table No. 1. Deadlines for filing a VAT return in 2017

Since 2015, this declaration has been submitted only in electronic form by all payers of the specified tax (only certain categories of payers, such as tax agents who are not VAT payers and VAT-exempt entrepreneurs, can submit VAT reports on paper).

The submission of a value-added tax return on paper with the obligation to submit it in electronic form is equated by the tax authority with failure to submit it at all, which entails the imposition of appropriate sanctions on the taxpayer.

Reporting is submitted via TCS (telecommunication channels) with the help of electronic document management operators.

The declaration is submitted in the form approved by the Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected]

Note: the last digits of the barcode of the title page of the current declaration form for 2017: 9011

Property tax declaration

Reporting on property tax is submitted only by legal entities that are payers of the general taxation system. Individual entrepreneurs do not draw up and do not submit a property tax declaration.

This form of reporting is submitted not only by entrepreneurs on OSNO, but also by individuals upon receipt in the tax period of income from the sale of property owned for less than the period established by law, as well as when claiming tax deductions.

If, when claiming deductions, reporting is submitted at any time during the year, then individual entrepreneurs on OSNO and citizens who have received income from the sale of property must submit a declaration within a strictly established period - until April 30 of the year following the reporting one.

Declaration 3-NDFL consists of the Title Page, Sections 1 and 2 and Sheets A, B, C, D, D1, D2, E1, E2, F, H, I.

Individual entrepreneurs on the OSNO in the general order fill out the Title Page, Sections 1 and 2, Sheets B and G.

Note: in addition to the declaration in the form 3-NDFL, IP on OSNO are required to submit a declaration of estimated income in the form 4-NDFL. The declaration of expected income consists of only one sheet in which the entrepreneur indicates the income that he plans to receive in the new year. It is on the basis of the data from the 4-NDFL declaration that the tax office calculates and sends notifications to the individual entrepreneur for the payment of advance payments.

Also, 4-NDFL is surrendered with a significant deviation in the indicators in the previous declaration for this form (more than 50%).

Deadline

A declaration in the form 3-NDFL is submitted once a year, by April 30 of the year following the reporting one. Reporting for 2016 must be submitted until May 2, 2017, and for 2017 - until April 30, 2018 respectively.

The declaration in the form 4-NDFL is submitted within 5 days from the end of the month that has passed from the date of receipt of the first income of the year. For example, if income was received on February 2, 2017, 4-personal income tax must be submitted by March 10, 2017 (March 2 ends the month from the date of receipt of income, 5 working days are reported from March 3).

Reporting format

Declarations on forms 3-NDFL and 4-NDFL can be submitted both in paper form and in electronic form.

Reporting 4-NDFL is submitted in the form approved by the Order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3 / [email protected]

3-NDFL reporting is submitted in the form approved by the Order of the Federal Tax Service of Russia dated December 24, 2014 N MMV-7-11 / [email protected](as amended on 10.10.2016).

Note: the last digits of the barcode of the title page of the current 3-NDFL declaration form for 2017: 3018 3015

3-personal income tax

​

Declarations submitted when under special taxation regimes

In total, at present, there are 4 special taxation regimes used by individual entrepreneurs:

1. Simplified taxation system (USN, USNO);
2. Single tax on imputed income (UTII);
3. Patent taxation system (PSN, PSNO, Patent);
4. Unified Agricultural Tax (ESKhN)

Reporting to the USNO is submitted by entrepreneurs once a year. The declaration is submitted even if there were no incomes (expenses) in the tax period and the tax payable to the budget is 0. Such a declaration is called zero.

The composition of the declaration depends on which object of taxation according to the simplified tax system is chosen: “income” or “income minus expenses”.

​

Note: Section 3 is filled out only in case of receiving property, works and services within the framework of targeted financing, targeted income and charity.

Deadline

The USN declaration is submitted once a year, by April 30 of the year following the reporting one. Reporting for 2016 must be submitted until May 2, 2017, and for 2017 - until April 30, 2018 respectively.

Reporting format

Submission of reports in electronic form is also carried out by TCS through EDF operators.

USN reporting is submitted in the form approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]

2017

Declaration submitted when applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII)

UTII reporting is presented regardless of the availability of income in the reporting period. This is due to the fact that the tax is calculated based not on actual, but on imputed income.

The declaration consists of a title page from Sections 1, 2, 3.

Until what date to submit?

The UTII declaration is submitted at the end of each quarter by the 20th day of the month following the reporting one.

Reporting format

The USN declaration can be submitted both in paper form and in electronic form.

Submission of reports in electronic form is also carried out by TCS through EDF operators.

USN reporting is submitted in the form approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]

Note: the last digits of the barcode of the title page of the current for 2017 declaration form for the USNO: 2017

Declaration submitted when applying the patent system of taxation (PST)

Entrepreneurs on a patent, unlike all other taxation regimes, no do not submit reports.

Declaration submitted when applying the system of taxation for agricultural producers (ESHN)

Reporting on ESHN is submitted once a year, following the results of the tax period.

The Declaration consists of the title page of Sections 1, 2, 2.1 and 3.

The title page, Sections 1 and 2 are mandatory for all payers of this tax regime.

Deadline

The ESHN declaration is submitted at the end of the year on time until March 31 of the year following the reporting one.

Reporting format

The ESHN declaration can be submitted both in paper form and in electronic form.

Submission of reports in electronic form is also carried out by TCS through EDF operators.

Reporting on the ESHN is submitted in the form approved by the Order of the Federal Tax Service of Russia dated 01.02.2016 N ММВ-7-3 / [email protected]

Note: the last digits of the barcode of the title page of the current for 2017 form of the declaration for the ESHN: 8018

A single simplified declaration is a separate type of declaration submitted in the absence of a taxpayer's activity. It consists of only one sheet and can only be submitted for certain taxes, in particular, for VAT, income tax, simplified tax system, unified agricultural tax.

The conditions for the delivery of the EUND is the complete absence of any transactions on the account (including the write-off of utility bills, the issuance of salary, etc.) and objects of taxation, for which it is planned to submit a simplified declaration.

Until what date to submit?

A single simplified declaration is submitted at the end of each reporting and tax period of the year no later than 20 days from the end of this period.

Reporting format

A single simplified declaration can be submitted both in paper form and in electronic form.

Submission of reports in electronic form is carried out by TCS through EDI operators.

Reporting on the ESHN is submitted in the form approved by the Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 N 62n.

Note: the last digits of the barcode of the title page of the current for 2017 form of a single simplified declaration: 5018

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Regardless of the type of taxation, an individual entrepreneur submits a report on the average headcount to the IFTS until January 20. To do this, the number of employees for each day or month is calculated (including employees on sick leave, on administrative leave), then this indicator is added up and divided by the number of days in a month or year.

IP reporting on OSNO

IP reporting on OSNO is the most voluminous. An entrepreneur is required to submit VAT returns to the IFTS on a quarterly basis. He also reports annually in the form 3-NDFL until April 30.

In addition, an individual entrepreneur must submit a declaration of expected income (in the form of 4-NDFL) - one month after registering an individual entrepreneur or, for an existing individual entrepreneur, with an estimated 50% increase in profits. In case of late reporting, a fine of 1000 rubles may be imposed on the entrepreneur.

IP reporting on the simplified tax system

IP reporting on the simplified tax system is reduced to a minimum. An entrepreneur must submit a tax return under the simplified tax system next year by April 30 after the reporting period. Reports can be submitted in person, via e-mail or by valuable letter. Previously, the IFTS also certified the Book of Accounting for Income and Expenses, but since 2013 this has not been necessary.

IP reporting on UTII

An individual entrepreneur on UTII submits a quarterly declaration of imputed tax - no later than the 20th day of the month following the last one in the reporting quarter. An individual entrepreneur combining UTII and other modes (for example, the simplified tax system or OSNO) also submits reports on them in full. At the same time, individual entrepreneurs must keep tax records.

Reporting for employees

Reporting for employees of entrepreneurs is standard and does not depend on taxation. Each individual entrepreneur who has employees must be registered with the FIU and the FSS. On a monthly basis (until the 15th day), he is obliged to make deductions from payments to employees in insurance and pension funds (at his own expense). Their size varies depending on the activity and tax regime, the standard is 30%.

The funds carry out control over the paid contributions through reports that the individual entrepreneur is obliged to provide on a quarterly basis. Since 2014, an individual entrepreneur submits a report on contributions to the FIU in a single form RSV-1. The final deadlines for submission are the 15th of May, August, November, February. Reporting to the Social Insurance Fund is provided by the 15th day of the first month following the reporting quarter. The IP does not provide reporting for itself to the funds.

Also, the individual entrepreneur acts as a tax agent and is obliged to transfer 13% of the salary of employees to the budget every month. Every year, he submits a report to the Federal Tax Service Inspectorate in the form of 2-personal income tax on personal income tax paid for each employee.

In the individual activities of private citizens, as in any production related to making a profit, one cannot do without the development of accounting papers. In fact, this question is extremely significant and is a key point. To do this, data on the funds spent and those that go to the treasury of a particular person or commercial organization are entered in a special Book of Accounts. As set out in the relevant paragraph of the legislation of the Russian Federation, when calculating deductions, it is not forbidden to use a simplified scheme.

Services for the simplified tax system This option of simplified business conduct for individual entrepreneurs provides for the following rules that must be strictly observed in order to avoid all sorts of penalties:

• Keeping records in the ledger of incoming cash and funds that are actually spent.
• Fixing the amount subsequently payable as a single tax.
• Making calculations regarding future contributions to the Pension Fund.
• Establishing wages for employees. Carrying out checkout operations.
• Any assistance in the calculation of contributions to a person or enterprise engaged in commerce.
• Presentation of detailed information about the amounts paid to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Tax Service.

Accounting services for monthly maintenance of LLC, CJSC, OJSC

(Checking the correctness of the preparation of primary documents, accounting consulting, reporting, preparation and submission of reports to the IFTS, PFR, FSS via the Internet)

Rate	The content of the calculation of the tariff for accounting services	BASIC	USN15%	USN6%	UTII
"Classic 10"	Accounting support for up to 10 primary documents per month, salary calculation for up to 3 employees, production of up to 5 primary documents per month	7 800	5 800	5 500	6 200
"Classic 30"	Maintenance of up to 30 primary documents per month, calculation of salaries for up to 10 employees, production of up to 5 primary documents per month	12 500	10 800	9 800	11 200
"Classic 50"	Maintenance of up to 50 primary documents per month, calculation of salaries for up to 15 employees, production of up to 5 primary documents per month	14 000	12 000	11 000	13 000
"Classic 100"		19 000	17 200	15 000	18 000
"Premium250"	Up to 250 primary documents per month, salary calculation for up to 20 employees, production of up to 15 primary documents per month	25 500	25 500	20 000	24 000
"Premium300"	Up to 300 primary documents per month, salary calculation for up to 25 employees, production of up to 30 primary documents per month	32 000	31 000	29 000	30 500
"Platinum"	More than 300 primary documents per month, salary calculation for more than 25 employees, production of more than 30 primary documents per month	44 000	41 500	36 000	42 000

Price for accounting services for monthly maintenance for an individual entrepreneur

(Verification of the correctness of the preparation of primary IP documents, consultation, reporting, preparation and submission of reports to the Federal Tax Service, Pension Fund of the Russian Federation, FSS and other services via the Internet)

Rate	Contents of the fare calculation	OSNO cost	USN cost15%	USN cost6%	UTII cost
"Standard 10"	Maintenance of up to 10 primary documents per month, calculation of salaries for up to 3 employees, production of up to 5 primary documents per month	3 000	2 000	1 800	2 000
"Standard 30"	Up to 30 primary documents per month, salary calculation for up to 10 employees, production of up to 5 primary documents per month	4 300	3 500	2 800	4 000
"Standard 50"	Up to 50 primary documents per month, salary calculation for up to 15 employees, production of up to 5 primary documents per month	5 500	4 900	4 600	5 100
"Standard 100"	Up to 100 primary documents per month, salary calculation for up to 20 employees, production of up to 10 primary documents per month	8 000	7 300	6 900	7 500

Price for quarterly IP maintenance

Rate	The content of the calculation of the payment tariff for accounting services	OSNO cost	USN cost15%	USN cost6%	UTII cost
"Null"	Preparation of an accounting "zero" report in the IFTS, FSS, PFR	2 000	1 000	1 000	1 000
"Start"	Maintenance of up to 15 primary documents per quarter, without payroll, preparation and submission of a complete set of reports to the Federal Tax Service, Pension Fund, Social Insurance Fund by mail	6 000	4 500	4 000	6 000
"Start Plus"	Maintenance of up to 30 primary documents per quarter, without payroll, preparation and submission of a complete set of reports to the Federal Tax Service, Pension Fund, Social Insurance Fund by mail	9 000	7 500	7 000	8 500
"Start Premium"	Maintenance of up to 50 primary documents per quarter, payroll for up to 3 employees, consultations, preparation and submission of a complete set of reports to the IFTS, PFR, FSS by mail	13 000	11 200	10 000	12 000

Price list for an additional list of IP services

Services list	Service cost, rub
Restoration of accounting	1 500/hour
Compilation and submission of additional reporting forms by specialists (for 1 reporting form)	1 300
Preparation and submission of an updated declaration for the previous period by specialists	1 300
Development of an accounting policy	3 000-5 000
Accompanying a desk audit by specialists	8 000
Accompanying an on-site inspection	3 000/hour
Accounting representation on various issues in government bodies: the Federal Tax Service, extra-budgetary funds (for 1 trip)	3 500
Obtaining a certificate of open accounts from the IFTS	4 000
Obtaining a certificate of no debt from the IFTS	4 000
Obtaining a notification from the IFTS about the possibility of applying a simplified taxation system	1 500
Reconciliation with the IFTS for each CCC for 1 year	1 200/hour
Development of an accounting workflow schedule	1 200/hour
Development of an optimal scheme of accounting interaction with counterparties for the main business transactions of the client, including drafting contracts, development of primary documents for each transaction (Acts on the provision of services, work performed, agent reports, powers of attorney, etc.) in the absence of unified forms. No more than 5 contracts of the same type. Taxation is optimized where possible	1 200/hour
Reconciliation services with the IFTS for each CCC for 1 year	1 200/hour

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What does an individual entrepreneur need to do to report

Each person who organizes his own business on an individual basis should take into account that for failure to comply with the established requirements - in this case, non-payment of tax, it is possible to be punished up to a criminal one. The situation looks so serious that even if a fine is paid, criminal liability is not automatically removed. For this reason, it is advisable for all individual entrepreneurs to trust experienced accountants who will tell you how to correctly draw up documents. Success comes if a person does not make mistakes, adheres to established standards when submitting papers. Even self-presentation of a business or work using a simplified scheme does not exempt an individual entrepreneur from the timely and complete submission of reports to the state authorities - once a quarter. Failure to present the necessary statements for a private entrepreneur can result in very large fines. Currently, there are institutions whose employees legally accompany services, help to draw up documents for reports without any complaints. Consultation does not cost a lot of money, but a private entrepreneur can be sure of the absolute correctness of the actions of accountants and that he is given an exhaustive, competent answer.

Uniform form for taxation



First of all, it turns out whether the businessman uses a piece of leased land in commercial affairs or whether it belongs to his personal possessions. Taking into account these circumstances, a document regulating norms and rights is submitted for land for a period of 1 year. The identification code for this tax act is 1153005. It is necessary to report with its submission before February 1 of the year immediately following the reporting period. Since 2015, a law has been in force in Russia that cancels its filing. Before this date, reporting must be submitted without fail.

Document Submission Rules

Entrepreneurs who use a single form of tax payment in their work will certainly hand over standard accounting papers:

• For value added tax under a strictly fixed designation 1151001 once a quarter. The report is submitted before the 25th day of the month following immediately after the last tax period. It turns out that for the last 3 months that have passed, it is expected to be handed over by January 25th. For the last 3 months no later than January 25, February 25 and March 24.
• For the income tax of an individual - a declaration of future income immediately after the fact of receiving profit from the work of an individual entrepreneur within 5 days after the end of the month from the moment of acquiring funds. The purpose of this operation is advance payments for personal income tax paid throughout the year.

With long-term employment, an entrepreneur who has proven his honesty is already quite a decent period without complaints, penalties and serious violations of a worker without changes in income amounts, according to the law, it is allowed not to report on this form. A similar mechanism operates if significant changes in business activity are not planned. Preliminary tax payments are determined on the basis of documents submitted for past taxable periods. Documents for personal income are submitted before June 15 of the year following the taxable one.




Payment Schedule

For the entire time period, the head of the IP is supposed to pay the following amounts:

• For January - June until June 15 - 50% of the amount of tax advances for the current year.
• For July-September until October 15 - 25% of the volume for the year.
• For December until January 15 - 25% of the amount of advances.

Requirements for USN

The following types of reporting documents are provided:

• Single tax required for payment by an individual entrepreneur due to the use of a simplified taxation system. Statements are submitted strictly, according to the established sample 1152017, until April 30 of the year immediately following the tax period. The return is due only once a year.
• Tax advances - for the first quarter, for the first six months, for the first 9 months exactly, without any delays and delays until the 25th day of the month following the reporting period. The amount of the annual tax is paid clearly before March 30 of the year following the expired tax period. In fact, the rules for their payment are completely identical to those provided for annual taxes - on the total amount of profit and embezzlement, and not on possible income, which are given in the norms of a unified tax burden system.

When reporting on a single tax on imputed income, official papers regulated by a fixed form 1152016 should be presented to the accounting department. They are submitted to the tax service on the 20th day 1 time in 3 months immediately following the end of the tax period. Financial resources as payments are repaid without fail until the 25th day.

Accounting reports in the presence of hired employees

The rules for reporting on the composition are somewhat complicated, they include reporting sheets for contributions and taxes of employees. It is fair to take into account the fact that the reports that are paid from the amount of income received and subsequently paid to individuals are not affected by the taxation system. The list of documents is absolutely the same for all tax burden schemes. According to these regulations, the following types of reports are provided.

Documents for settlements in the FSS

They are submitted to social insurance fund institutions in which a person engaged in self-employment is listed as an employer. Submission is required by the 25th day of the month immediately following the reporting deadline. The exact order in which the statements must be submitted is established - for the first 3 months, 6 months, 9 months and a year. There are 2 types of contributions - for temporary disability and paid to the OSS from occupational diseases and injuries received at the enterprise.

Calculation by CB

Previously accrued and paid to the OSS by the payers of the SV, due to the obligations involved in payments to individuals. According to the current rules, the document should be submitted before the 15th day of the second month following the reporting time period. The statement is submitted for the first 3 months of the business, six months, 9 months and a year to the Pension Fund at the place of registration of the individual entrepreneur.

Private, calculated on an individual basis

Regulated by identifier RSV-1.

About income

Information on revenue from commercial activities for individuals, which is submitted before March 1 of the year following the reporting period.

Types of IP reports

For individual entrepreneurship, certain types of reporting have been developed.

For submission to the tax office

The accrual of tax payments that an individual entrepreneur regularly makes to an authority close to the place of residence directly depends on the choice by the individual of the reporting scheme for paid taxes. There is an important difference here:

• Entrepreneurs paid amounts according to USP.
• Another category of business owners for whom there is a general tax collection mechanism.

The former submit a single tax collection report. The second group draws up a declaration of income and, additionally, official papers on the excess of funds received, if any. These installations are completely different from the tax burden on land, from the agricultural tax and information for reporting to the state support funds.

Accounting accruals

Not all individual entrepreneurs provide for accounting records. The procedure is prescribed at the level of Federal legislation by the regulation of December 6, 2011 No. 402-FZ and is subject to mandatory execution. The meaning of the bill can be viewed in different ways. When a private entrepreneur provides information on income, embezzled amounts and reports on taxable objects, he is exempted from maintaining accounting records. Consequently, a person is vested with the full right not to report officially, regardless of the chosen taxation scheme according to his entrepreneurial activity.

Calculations related to financial flows

Despite the abolition of the need to draw up the above papers, the individual entrepreneur still bears a certain degree of responsibility, which consists in the fact that he must take notes on the disposal of financial resources. National Standard No. 1 states the need to enter data on their commercial affairs in the ledger and other documents.

Electronic reporting

Available only in cases:

1. If it is impossible to edit previously entered data.
2. Printouts of the book placed in electronic form. Any adjustments in the accounting book require the head of the individual entrepreneur to certify with a personal signature or seal. All information is placed in the most expanded form, accurately and concisely. The document is used throughout the year, contains the main reports and everything related to the business activity of the entrepreneur.

We talked about how to register yourself as an individual entrepreneur and we hope that we were able to dispel fears about bookkeeping and reporting. Aspiring entrepreneurs are often stumped when they need to choose a tax regime. And without a clear understanding of this moment, it is simply impossible to move on. We again asked Irina Shnepsts, financial director and owner of the outsourcing company MIRGOS, to explain in simple terms: what are the tax regimes, what is the difference between the accounting and tax reporting of an individual entrepreneur, who can do the accounting for you, and in what ways an individual entrepreneur pays taxes and submits reporting.

Tax regimes for individual entrepreneurs: what is more profitable?

Now let's talk about tax regimes: which one would be more profitable for a freelancer or a small business owner to choose.

tax regime- this is the conditions under which you will work, draw up documents, what taxes you will have to pay and what reporting to submit to government agencies.

By default, when registering an IP, the mode is assigned basic, that is, with the payment of VAT, income tax, property tax. These are rather complex taxes, it is worth staying on the general regime only if it is very profitable for you, for example, there are large customers who want to buy only with VAT. For the rest, I recommend switching to or. And you don't have to pay sales tax on a patent. On all other modes, alas, it is necessary.

In some regions (but not in Moscow), it is possible that the conditions of application can be read in the law for your region. Look for a name like " On the system of taxation in the form of a single tax on imputed income for certain types of activities”+ the name of your region or city.

There is another special tax regime - ESHN(single agricultural tax), but it is suitable only for producers of agricultural products.

In general, an individual entrepreneur can apply several special modes for different types of activities or combine a special mode with the main one.

Each mode has its own difficulties and its own advantages. To help you navigate the possible taxes and reports in each of the tax regimes, I will give a comparative table of taxes paid by individual entrepreneurs.

To enlarge, click on the picture

And a few comments.

The most beneficial mode for individual entrepreneurs is the USN 6% or a patent. A patent is possible not for all types of activities, but according to a closed list (tutoring, personal services, private detective work, some types of trade - see article 346.43 of the Tax Code of the Russian Federation).

On the simplified tax system, you submit a declaration only once a year and pay advance tax payments 4 times a year. Keep a ledger of income. On the Patent, you pay only the cost of the patent (you can not immediately, in two installments), there are no advance payments or declarations if you keep an income ledger.

UTII is somewhat similar to a patent, it is also valid for certain types of activities:

The most common among those individual entrepreneurs who are engaged in trade.

There are two varieties on the simplified tax system: one, when you count only your income and pay 6% of them, and the second, subtract expenses from income and pay 15% from the difference.

For those individual entrepreneurs who provide services, the first option, 6% (income), is more suitable.

The second option (15%) is beneficial when you have large official expenses (more than half of your income). For example, you pay for office rent, wages for employees, purchase materials for production or goods for resale.

And it is worth remembering that each individual entrepreneur must pay the so-called "fixed" contributions to own pension and health insurance(every year their size changes, this can be specified on the website of the Pension Fund). And if the IP is a woman and wants, she needs independently conclude an agreement with the Social Insurance Fund and pay contributions for a whole year (which is nice, a very small amount).

What are the reporting forms for individual entrepreneurs and what is the difference between them?

Just do not immediately be afraid of the word "reporting".

• Financial statements- these are familiar to everyone the words "balance sheet" and "profit and loss statement".
• Tax reporting- these are tax declarations (VAT, profits, STS, property, and so on).

Individual entrepreneurs do not make and do not hand over balance sheets, they may not keep accounting records at all, provided that they keep Income (and Expenses) Accounting Books.

Everyone submits tax returns, except for sole proprietorships on a patent. For what kind of tax - depends on the chosen tax regime.

There is also a separate type of reports - insurance premium payments to the Pension Fund, to the Social Insurance Fund - they are filled out only by those individual entrepreneurs who have employees.

In order not to get confused and not miss the deadline for paying tax or filing a declaration, advice from practice:

• Read 2-3 sources of information, one of them is necessarily official, i.e. the Tax Code or information on the official website of the Federal Tax Service.
• Create a board for yourself, what taxes to pay, in what period, when to submit a declaration. Next, write articles of laws where it is written about them. And mark on the plate what date and what you did, when you paid the tax, when you submitted the report. And so every quarter. Very disciplined and helps to remember your taxes.

How to submit reports, in the tax queue ?!

An individual entrepreneur can submit reports in three ways:

1. Personally (on paper and flash drive).
2. By mail (on paper).
3. By TKS (in other words, by e-mail), without paper and queues at the tax office or at the post office.

The most advanced way is electronic reporting. This is paid, done through a special telecom operator. When choosing a reporting method, compare which will be more expensive:

• stand for half an hour at the post office, pay for postal services several times a year (for individual entrepreneurs with employees) or once a year (for individual entrepreneurs without employees);
• pay a certain amount of money and send the same reports electronically without leaving your computer;
• go to the tax office, talk with the inspector, stand in line, spending time on the road.

There is no strictly positive way. Calculate what's right for you.

You can send to the post office or to the tax office and courier. Of course, when sending your representative to the tax office, be sure to write him a power of attorney to submit reports.

How to do business accounting?

Very often, entrepreneurs have a question: is it worth doing bookkeeping on their own or entrusting it to a specially trained person?

And here you and I understand that if you ask an accountant about this, you will receive an appropriate answer: of course, it is better to entrust it to a specialist.

If you ask the opinion of your friend IP, he will say: what is there to entrust, pay someone money, lead yourself.

If you ask the tax office, they will probably say that it doesn't matter, as long as you pay your taxes on time and correctly.

I will answer like this. Don't take anyone's word for it. Count your every move. Got a question about an accountant? Estimate how much time it takes you to calculate taxes and lay out papers, read laws and search for answers in forums. Calculate how much an hour of your time costs and how much an accountant's job costs. If you have time, but little money - keep records yourself, it's not daunting. If you have money and little time - entrust the accountant.

There are also such tools for accounting and reporting for individual entrepreneurs, such as programs (1C, BukhSoft) and online services (My business, Kontur.Accounting, BukhSoft Online, 1C Online, My finances and others). Online services make it possible to control the timing of tax payments and submission of reports, help to submit reports (subject to the acquisition of an electronic digital signature). It should be understood that the cheaper the service, the more limited it is in terms of the set of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a low price, the presence of the functions you need, and your own sense of responsibility.

According to the law, only the individual entrepreneur is responsible for failure to submit reports or non-payment of taxes.

Not an online service, not your accounting assistant, but you personally. So please be financially literate and always think with your head.

My advice: if you are leading yourself, lead in good faith. You are your own accountant. Read the laws, consult a professional accountant (for example, we advise individual entrepreneurs on accounting at the initial stage, show and tell what, how and where is done). If you use an online service or program, check everything, because errors are possible in any program. Do not start accounting, so that later you do not have to overpay a third-party specialist to eliminate the mess in your accounting. Collect all documents confirming the receipt of goods, works, services from your suppliers, keep a book of income and expenses, a sign on the deadlines for submitting reports and taxes. File all papers in a folder, collect cash and sales receipts, receipts, bank statements.

Summarize

For individual entrepreneurs, tax regimes are applied: basic (with all taxes), STS (6% of income or 15% of the difference between income and expenses), patent. Less often UTII and ESHN (agricultural). The most advantageous is usually USN 6% or a patent.

Reporting is accounting and tax. Individual entrepreneurs keep books of income and expenses and submit tax reporting - a declaration - once a year. You can donate in person, by mail or electronically.

In conclusion, I want to say: you will succeed!

You never know what you can do till you try. Overpower the registration of IP, keeping records of IP, reporting - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, are still little versed in the issue, know only what they themselves have encountered), connect electronic reporting, pay taxes and keep an account to your money.

Good luck with your business!

Write in the comments, have you already registered as an individual entrepreneur or are you just planning and looking for information on the topic? Are you doing/planning to do your own bookkeeping or do you trust a specialist?