What reports to submit in January SP. IP reporting. What reporting should an individual entrepreneur submit? What determines the IP reporting calendar

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 plain language: 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 reports.

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. It's pretty complex taxes, it is worth staying on the general mode 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 Fund social insurance 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. 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 to 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 small 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 record keeping 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 poorly 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?

The question is the first thing that absolutely every entrepreneur faces. The composition and deadlines for filing reports naturally depend on the taxation system that the entrepreneur has chosen. How to keep records on each of the systems, we will consider in this article.

Accounting reports of individual entrepreneurs on OSNO

When registering an individual entrepreneur, by default, an entrepreneur has a general taxation system (hereinafter OSNO). However, it should be noted right away that very few entrepreneurs remain on OSNO. This is largely due to the popular belief that reporting on the OSNO is much more complicated and larger in volume than, for example, on the "simplified". Next, let's see if this is actually the case.

The first thing you need to know is that there is a direct relationship between the number of reports and the number of employees an entrepreneur has.

If an individual entrepreneur works on his own, without involving employees, then he is required to submit the following four reports:

• VAT declaration. Provided every quarter.
• Declaration on personal income tax (Form 3 personal income tax). Available until April 30th.
• Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.

If the individual entrepreneur has employees, then the following reports are submitted:

• Report on AMS (average headcount) for the last year. Available until January 20th.
• VAT declaration. Rented every quarter.
• Declaration on personal income tax (Form 3 personal income tax for individual entrepreneurs). Available until April 30th.
• Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.
• Declaration on income of employees (form 2-NDFL).

Based on the foregoing, most often an entrepreneur on OSNO submits a VAT return (once a quarter). Most of the remaining reports are submitted only once a calendar year.

Expert opinion

Maria Bogdanova

An individual entrepreneur on a general regime (OSNO) is a VAT payer, therefore, in addition to personal income tax, he must report on this tax as well. The rest of the taxation systems belong to special regimes that exempt from VAT, respectively, and you only need to submit a declaration according to your regime.

When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be one declaration, since there is simply no such document under the PSN.

Accounting reports of individual entrepreneurs on the simplified tax system

Most individual entrepreneurs choose a simplified system as a taxation system. And this is completely understandable. After all, the USN involves the submission of one declaration per year. The deadline for reporting under the USN (KND form 1152017 approved by the Federal Tax Service of Russia by order No. ММВ-7-3/352@ dated July 4, 2014) is until April 30.

Although this report is submitted only once a year, the preparation for its compilation should be very thorough. It is for the purpose of correctly accounting for all funds received and spent, the legislation obliges each entrepreneur to keep a book of income and expenses. This book allows you to correctly calculate the tax base in order to correctly calculate the tax later.

However, it is important to remember that if an entrepreneur employs employees, then no one exempts him from submitting a declaration for each of the employees in the form of 2NDFL.

Accounting reports of individual entrepreneurs on UTII

Recently, there have been major changes in the application of this tax regime. First of all, it should be noted that UTII has ceased to be mandatory. Now entrepreneurs have the right to switch, for example, to a “simplified system”. Of course, the law does not prohibit staying on UTII, if all the conditions for its application are met.

As in the case of the simplified tax system, an entrepreneur on UTII fills out only one declaration, but this happens every quarter. The tax return (its form KND 1152016 was approved by the Federal Tax Service by order No. ММВ-7-3/353@ dated 04.07.2014) is submitted before the 20th day, in the month that follows the reporting period.

UTII reporting is quite simple. To calculate the amount of tax, an entrepreneur needs to know the coefficients that are established by law. Once having calculated the tax, you can simply copy the declarations. Naturally, if the working conditions remain unchanged (mode of operation, size of the premises, etc.), and also if there have been no important changes in the legislation.

Also note that UTII is not subject to all activities carried out by the entrepreneur, but only some of its types. Consequently, very often an entrepreneur has to combine UTII reporting with reports from other applied systems.

Accounting reports of IP on a patent

Since 2014, the patent tax system has become an independent tax system. The use of the patent system of taxation is the prerogative of individual entrepreneurs only. Nobody else can use it. Regulatory document according to this system is dated 06/25/2012 N 94-FZ, as well as the Tax Code of the Russian Federation Ch. 26.5.

A patent replaces the obligation to pay certain taxes. If, in addition to patent activities, the entrepreneur is engaged in activities that do not fall under this system, then it becomes necessary to prepare reports for another selected system.

IP reporting on a patent is extremely simple. And it consists in maintaining a book of accounting for income and expenses. For each of the patents, this book is kept separately.

Expert opinion

Maria Bogdanova

More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

Only those businessmen whose activities are based on the production of agricultural products can switch to the UAT (single agricultural tax). Moreover, 70% of all income should be brought by this area. At the same time, they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.

Zero financial statements

In the course of their activities, each entrepreneur may experience a suspension. There are many reasons, including the “economic climate” in the country and a variety of personal reasons. But in any case, at this time, the entrepreneur does not receive income. The absence of income, however, never relieves an individual entrepreneur of the obligation to submit reports. Such reporting is called "zero".

There is no such concept as "zero reporting" in the legislation. However, no one forbids an entrepreneur to provide information that his activities were not carried out.

Compilation of zero reporting is no different from the usual one. The only change is that all rows will contain null values. The submission deadlines remain the same as for regular reports.

It is important to know that it is impossible to draw up zero reports for UTII. Because the tax base is already defined by law. The only thing that can be done is to exclude a period of up to two months in which the activity was not conducted. If the period in which entrepreneurial activity was not carried out is more than two months, the individual entrepreneur will be forced to switch to a simplified taxation system.

Reporting to the FIU for individual entrepreneurs

In addition to the obligation to report to the tax office on the results of their activities, the entrepreneur also has the need to submit reports to the pension fund. We note right away that not all individual entrepreneurs have the obligation to submit reports to the FIU. This obligation occurs only if the entrepreneur has employees. Those. IP acquires the status of the insured.

In conclusion, I would like to warn entrepreneurs. The desire to evade the filing of financial statements of an individual entrepreneur will necessarily entail the imposition of fines. Also, you should not “pull to the last” and submit reports on the last allowed day.

What reporting is submitted by an individual entrepreneur, 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 education. legal entity. This legal form does not imply 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 common mode taxation, 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 employees from the organizer of the case. If there are no workers, then tax authorities need to send:

• 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. Report on the number of employees on the lists for last year, is sent before the twentieth of January 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 deadline for submission is until March 2 of the year that follows 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, financial statements IP includes maintaining cash transactions, a 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, VAT, personal income tax are not paid, in addition, there is no need 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. Declaration on single tax with the simplified tax system, it is submitted before the thirtieth of April of the year that follows 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- single tax on imputed income. It can be used by businessmen engaged in a strictly defined type of activity, including: retail in rooms 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 March 31 of the year following 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 fee 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 Fund is currently being paid to the PFR account. health insurance(Federal), reporting on which is included in the 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 before 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 individual entrepreneurs (land tax declaration) using land plot for your activities. It is assumed that the businessman will pay tax on claims tax notice until the first of October. 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 indicated 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.

For reporting with zeros when general taxation There are certain criteria, including:

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

IP has no movement on 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.

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

What are the options for USN?

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

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

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

In what form is the tax return submitted?

There are two options for presenting a document:

1. In printed form:

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

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

The declaration form for the simplified tax system for 2018 was approved by Order of the Federal Tax Service of the Russian Federation of February 26, 2016 No. ММВ-7-3/99@.

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

Download the tax return form

Fill out and submit IP reports online.
For you 3 months Kontur.Externa for free!

try

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

1. Annually:

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

Zero reporting

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

Penalties for failure to submit a declaration

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

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

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

How should individual entrepreneurs report on common system taxation? 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.