How does an individual entrepreneur report to the tax office? Tax reporting of an individual entrepreneur

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Individual entrepreneurs can use different tax regimes while working. Based on the chosen system, taxes that have to be paid to the Federal Tax Service are determined. Additionally, the reporting submitted to the department of the Federal Tax Service depends on it. Before opening your small business, you should study how an individual entrepreneur reports to the tax office, what taxes he pays, and also what documents are transferred for himself and employees to various state funds.

Basic information

Regardless of the chosen taxation regime, every businessman needs to submit certain reports to the FTS department at the place of registration. Additionally, if necessary, special statistical forms are filled out, sent to the address of residence of a citizen from Rosstat.

The tax office periodically conducts inspections of entrepreneurs, so representatives of this organization may require individual entrepreneurs to provide invoices, KUDiR or other documentation with which the tax is calculated.

Transmission methodsdeclarations and reports

An individual entrepreneur can submit declarations to the department of the Federal Tax Service in various ways. These include:

• personal visit to the service department, for which you need to have with you not only correctly completed statements, but also a passport confirming the identity of the citizen;
• using the services of a proxy who must have a power of attorney and passport;
• sending documentation by mail, for which a registered letter with acknowledgment of receipt and an inventory of attached documents is used;
• sending a declaration and other reports in electronic form, for which you need to register in your personal account on the website of the Federal Tax Service, and the entrepreneur must also have an electronic signature.

When to file a tax return? An individual entrepreneur must submit various reports and declarations at strictly established periods of time, which are determined depending on the chosen tax regime.

Types of tax regimes

You can find out what reports an individual entrepreneur submits only after choosing a specific taxation system. The choice should be based on what field of activity the businessman will work in, whether he will attract employees, and also what tax rates are set by local authorities. Private entrepreneurs can choose one of the following options:

• OSNO is considered a standard regime that can be used by individual entrepreneurs or firms, and it will have to prepare a lot of reports and pay a large number of different taxes. Usually this mode is chosen only by entrepreneurs whoneed to work with VAT.
• STS is represented by a simplified system, which charges 15% on net profit or 6% on revenue. Under this regime, you have to deal with the maintenance of KUDiR and submit an annual declaration.
• UTII is allowed only in some regions of the country, and the amount of tax does not depend on the amount of income received, since the calculation process takes into account the basic profitability, the physical indicator of the business and the regional adjustment factor.
• PSN can be used exclusively by individual entrepreneurs. The system lies in the fact that a patent is acquired for a certain period of time. At this time, it is not required to pay taxes or submit declarations, but only if the individual entrepreneur does not have officially employed workers.
• ESHN can only be used by businessmen working in the field of agriculture.

Each entrepreneur has the right to combine several systems at once, but it is required to maintain competent separate accounting. If there are errors in the declaration, the tax inspectors will be forced to charge fines.

Features of using BASIC

This system is the standard and most complex. After registering each company or individual entrepreneur, businessmen use this particular mode, so in order to switch to another system, they will have to send a corresponding notification to the Federal Tax Service.

When using the OSNO, the following types of taxes are paid:

• NSD.
• NDFL for direct entrepreneur andall employees.
• Tax on property used in the course of business.

In addition, the businessman has to pay any specific fees, for example, if he uses certain water bodies during work or collects minerals.

What reports are prepared at OSNO?

When using this mode, the following documentation is submitted to the Federal Tax Service:

• Declaration 3-personal income tax shall be submitted for a year of work. It must be submitted to the Federal Tax Service by April 30 of the next year. For this, a special approved form is used, introduced by Order of the Federal Tax Service No. ММВ-7-11/671@. If the deadlines for submitting the declaration are violated, then a fine of 30% of the tax amount is paid, but at least 1 thousand rubles.
• 4-personal income tax. This calculation should be given only by new entrepreneurs. The document is submitted to the Federal Tax Service within 5 days after the end of the month when the first income from the activity was received. Such a declaration is secondary, so if an entrepreneur for various reasons does not hand it over to the Federal Tax Service office on time, then he will only have to pay a fine of 200 rubles.

If an entrepreneur plans to close an IP, then he will have to submit a correctly completed 3-NDFL declaration within 5 days from the date of suspension of operations. If he has officially registered employees, then he will have to additionally submit some reporting for them to the Federal Tax Service and other government agencies. The above indicates which reports an individual entrepreneur submits without employees.

Property and transporttaxes are paid by an individual entrepreneur as an individual, so he may not be involved in the calculation and submission of a declaration on his own. He receives only the appropriate receipt at the place of residence, which can be paid at the post office or bank.

Reports on the simplified tax system

This taxation regime is considered the most popular among entrepreneurs, so they should know how to report to the individual entrepreneur in the tax on simplification. Direct businessmen choose whether they will pay 15% of net profit or 6% of all income received during the course of business. It is advisable to use the "Income" system in the presence of a significant margin.

Documentation on the simplified tax system is submitted once a year. For individual entrepreneurs, the tax period under this regime is represented by a calendar year. But at the same time, you have to pay quarterly advance payments. The entrepreneur submits the following reports to the Federal Tax Service:

• declaration on the simplified tax system is submitted to the tax office once a year until April 30 of the year following the reporting year;
• if an entrepreneur decides to terminate activities, then he must submit a USN declaration the next month after the IP is closed, but no later than the 25th;
• if for various reasons the conditions for entrepreneurs in this mode are violated, then the individual entrepreneur loses the right to apply the simplified tax system, so he must send a corresponding notification to the Federal Tax Service within 25 days after the end of the reporting quarter.

If for various reasons there is a delay in the submission of the IP declaration forsimplification, then the entrepreneur will be forced to pay for each day of delay a pen alty in the amount of 5% of the amount of tax indicated in this document. The fine cannot be less than 1 thousand rubles, but it cannot exceed 30% of the tax.

In 2019, simplified entrepreneurs will not submit any reports to the Federal Tax Service at all, as they will use special online cash registers, information from which is automatically sent to the tax service.

PSN Features

If an entrepreneur buys a patent, how does an individual entrepreneur report to the tax office? In fact, this mode does not require any documentation at all. Before buying a patent, you only need to submit to the Federal Tax Service documents confirming that the selected type of activity complies with this taxation system.

After buying a patent, you will not have to report to the Federal Tax Service on the results of your activities. But this only applies to a situation where the entrepreneur does not have employees.

What documents are drawn up for UTII?

This mode is allowed only in some regions of the country. How to report an individual entrepreneur to the tax office for UTII? If this mode is selected, the following rules apply:

• when drawing up the declaration, the selected type of activity, the adjustment factor established by local authorities, the basic income from work, as well as various physical indicators are taken into account;
• Declaration is submitted quarterly and also every three monthstax paid;
• it is allowed to reduce the amount of the fee by the amount of paid insurance premiums, and if the entrepreneur does not have employees, then the tax base is reduced by 100% of the transferred funds to state funds;
• if an individual entrepreneur has employees, then the tax base can only be reduced by 50% of the contributions paid.

When using UTII, it is taken into account that revenue does not affect the amount of tax in any way, so entrepreneurs may not deal with it. The transition to online cash registers is mandatory even for businessmen on this mode, but they received a reprieve until mid-2019.

Rules for individual entrepreneurs on UAT

The IP declaration on the agricultural regime is submitted once a year until March 31 of the year following the reporting period. To do this, you need to use the current form, in which various changes are regularly made by the authorities.

If an entrepreneur terminates his activity, then he must notify the employees of the Federal Tax Service, for which they submit a declaration before the 25th day of the month following the month when the work was stopped.

What documents are handed over to different funds?

Any businessman should understand what kind of reporting an individual entrepreneur submits to the tax office. The absence of problems with representatives of the Federal Tax Service depends on this. In addition to preparing various tax returns, an entrepreneur must submit certain documents to other state funds.

If an individual entrepreneur does not have employees, then he does not have tosubmit any documents to the Pension Fund or other funds. An exception is the situation when a citizen independently registers with the FSS by paying voluntary contributions. In this case, every year until the end of the year, you have to submit a special report to the FSS and pay a fixed fee. Under such conditions, an individual entrepreneur can count on receiving temporary disability benefits or maternity payments.

Documents for employees

It is necessary to understand how an individual entrepreneur reports to the tax and other funds for employees. The following documentation is used for this:

• information on the average number of employees is transferred to the Federal Tax Service before January 20 of each year;
• calculation of insurance premiums is sent to the Federal Tax Service at the end of the quarter, half year, 9 months and year before the 30th of the next month;
• form 6-personal income tax for all employees is submitted to the tax office before April 1 of each year;
• certificates of income of employees in the form of 2-personal income tax are submitted before April 1 of each year to the department of the Federal Tax Service;
• the SZV-M form containing information on the number of employees is submitted to the FIU by the 15th day of each month;
• additionally, the SZV-STAGE and EFA-1 forms are transferred to the PF before March 1 of each year;
• 4-FSS calculation is transmitted to the FSS every three months until the 20th day of the month following the quarter.

Only if the entrepreneur knows what reports the individual entrepreneur submits to various government agencies, he can avoid the accrual of large fines.

Change rulesdocumentation

Any businessman should understand what kind of reporting an individual entrepreneur submits, as well as in what ways it can be transferred to government organizations.

You can submit documentation in electronic or paper form. For this, electronic communication channels, a personal visit to an institution or the use of the services of a trusted person are used.

Conclusion

Every businessman should know how an individual entrepreneur reports to the tax office, what documents are prepared for this, and also in what ways it is possible to transfer documentation to this institution. If these requirements are violated for various reasons, this will lead to the payment of large fines.

The choice of specific reports depends on what tax regime the entrepreneur works under. Additionally, it is taken into account whether he has officially employed workers.