How to submit a tax return for an individual entrepreneur: problems and solutions. Tax return for individual entrepreneurs: what is it and where can I get a sample of the document itself and how to fill it out? Sample declaration of an individual entrepreneur

Tax return for individual entrepreneurs: 4 main types + a simple solution for correctly filling out tax return forms + 4 methods of filing reports.

Every entrepreneur who has registered a business is required by the state to provide information about his income.

Such information is carried out by submitting a tax return to the relevant regulatory authorities.

Tax return for individual entrepreneurs– this is a documented report reflecting the profit received over a specified period of time and the tax collected in accordance with the chosen taxation system.

Reporting documents are submitted to tax authorities in order for the state to control the activities of citizens and their income.

Business registration is usually carried out at the place of residence. Declarations are also submitted to territorial inspectorates.

Some types of business require filing at the place of business.

Tax return for individual entrepreneurs: 4 main types

So, you are a private entrepreneur.

Now you need to decide on the tax system. Each type of taxation involves certain types of activities. Sometimes the location of the activity is also important.

There are 4 main ways to pay tax for individual entrepreneurs:

1) Tax return for UTII

The document indicates the approximate income on which a tax of 15% is levied.

Even if there was no business activity, a report must be submitted.

With this form of taxation, the possibility of filing a “zero” declaration is not provided.

Reporting documents for UTII are submitted to the tax authorities quarterly.

Submission deadline: 20th day of the month following the reporting quarter. This is the only type of reporting documents for this type of taxation.

The report should be submitted at the place of business.

For some types of activities, when it is difficult to determine the place of provision of services (for example, delivery of food products to order), reporting forms are submitted at the place of residence of the entrepreneur.

You can download the UTII declaration form on the official website (https://www.nalog.ru/rn77/taxation/submission_statements/#title8) or take it to the Federal Tax Service by visiting the authority in person.

UTII is charged to individual entrepreneurs for the following types of business:

public catering;
rental of housing, land plots, retail outlets;
transport services;
retail;
domestic services;
maintenance;
veterinary services;
outdoor advertising.

2) Declaration for the simplified tax system

This type of report is submitted at the place of residence of the entrepreneur.

The established form is personal income tax-3.

If there is no movement of money in bank accounts, there are no objects of taxation themselves, or zero reporting is submitted according to the simplified tax system (quarterly).

Mandatory fields that must be filled in the tax report form according to the simplified tax system:

Full name (or registered name of the organization),
tax as a percentage,
tax period,
OKVED code,
insurance premiums,
KBK (budget classification code),
OKATO.

The declaration is submitted once a year. It is possible to submit the document until April 30 of the next calendar year.

There are 2 ways to submit a document:

The first option indicates profit and costs for the current period.
In the second option, income and the amount of tax reduction provided by law are indicated.

You can also find forms on the official website or get them by visiting the tax office in person.

Recently, a declaration appeared with a 0% rate under the simplified tax system for entrepreneurs in Crimea, Sevastopol and regions where tax holidays have been introduced.

3) Declaration for Unified Agricultural Tax

From the title of the document it is clear what type of activity it provides for (single agricultural tax).

Submitted at the location of the land plot owned or leased by the individual entrepreneur.

The stipulated period of time for reporting on receipt of income is 1 calendar year.

If there was no agricultural activity, then the declaration is submitted before the 25th day of the month following its cessation.

Fines will be assessed for failure to submit a report on time.

4) Declarations for OSN

The General Taxation System (GTS) obliges an individual entrepreneur to provide a declaration of receipt of profit in the form of personal income tax-4.

Deadline for submission: one month + 5 days from the date of profit taking.

For an individual entrepreneur who is just starting his work, its submission is mandatory. The document calculates advance payments.

For individual entrepreneurs who have been working for more than a year, these payments can be calculated based on previous data.

Therefore, there are no penalties for failure to submit reports.

OSN is a more complex form of reporting.

It can combine several methods of paying taxes: reporting on UTII, unified simplified reporting, reporting on transport tax, etc. can be submitted.

A declaration for .

The reporting period for this form of taxation is a quarter. The 25th day of the next month after the reporting period is the final date for submitting the document.

If there were no movements of funds in the accounts, then the entrepreneur has the opportunity to report on a single simplified declaration:

Value Added Tax (VAT) is charged to participants in foreign trade activities (Non-Economic Activities) who export and import goods.

There is a reporting form for indirect taxes for individual entrepreneurs who deliver goods through the Customs Union.

This is a new type of reporting. The VAT return can be submitted as adjusted.

This happens if errors are detected in the submitted document: the specified tax is less or more than the required amount.

Filling out tax return forms

As a rule, entrepreneurs themselves successfully maintain reports.

Especially if there are no employees.

Since the law does not provide for personal completion of reporting documents, the possibility of contacting an accountant is not excluded.

You can also use the services of firms specialized in tax reporting activities.

Intermediary services are not cheap.

And a specialist does not always have the proper skills to fill out complex reports.

There is a good alternative in the form of online accounting programs and online services:

https://service-online.su/forms/nalog/deklaratsiya_usn/ (free);
https://www.nalogia.ru/declaration/online.php (service cost - 599 rubles);
https://verni-nalog.ru/3-ndfl (paid service - 400 rubles);
https://ndflka.ru (for one you will have to pay 599 rubles).

Based on the information provided, the amount of taxes is automatically calculated, and tips and instructions for filling out forms are provided.

It is important to ensure that the forms are up to date, as their samples change quite often.

4 options for providing documents for reporting

There are 4 reporting methods. You can submit on paper or electronic media:

by mail;
via the Internet in electronic form (link to the required section of the Federal Tax Service website - https://www.nalog.ru/rn77/service/pred_elv/);
in person (look for the desired branch on the official website of the Federal Tax Service https://www.nalog.ru/rn77);
your representative at the IFSN.

If the document is submitted physically, the employee will endorse it (put a stamp on it) and record the date of submission.

This is the most important thing when submitting tax reporting documents.

If you fail to meet the deadlines, you may be subject to penalties.

Therefore, the method of transmitting documents by mail is not always convenient due to the long delivery period.

If you nevertheless decide to use postal services, then the document must be sent no later than 24 hours before the final deadline for its delivery.

The letter should be issued as a registered letter, with notification and inventory.

You should still have in your hands a duplicate of the sent documents, certified by the postal seal.

Electronic reporting is very popular now.

Moreover, online services that help you correctly prepare tax documentation also include a service for transferring it.

To use this method of sending papers, you need to obtain a personal electronic signature and enter into an agreement with a special operator.

Special software is also installed.

Detailed instructions with up-to-date information are available on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/service/pred_elv/.

It is better to submit tax reports in advance, as there may be interruptions in the Internet network.

The date of sending the documentation is the date of application to the tax authority.

Tax return for individual entrepreneurs- not the only tool tax reporting, which you should know about.

There is also reporting on cash transactions, additional taxes (if any) and for employees.

If an entrepreneur decides to close the business, additional reporting forms are submitted even for an incomplete tax period.

Examples of the design of all forms can be found on the official website of the Federal Tax Service using the links provided in the text.

Here you will also find news about changes in taxation systems.

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SECTION 1.1 - “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”

2.3 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer”

2.5 Section 2.1.2 “Calculation of the amount of trade tax, which reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation depending on the type of business activities in respect of which, in accordance with Chapter 33 of the Tax Code Russian Federation a trade fee has been established"

Excessive requirements have always been placed on tax reporting. Why? Any inaccuracy may result in a tax audit. And if it is confirmed that the information is not true, the taxpayer risks receiving a fine. There are many nuances even when filing “zero” tax returns for individual entrepreneurs. Such reporting is provided by business entities in the absence of activity for reporting period.

General rules for filling out reports

Reports submitted by taxpayers are scanned and automatically entered into a special program. To simplify the program’s recognition of data, tax authorities have made recommendations regarding filling out reporting forms. You need to familiarize yourself with them before filling out a zero declaration for an individual entrepreneur.

These rules are as follows:

all words are written in capital block letters if the report is prepared using computer equipment– choose the Courier New font (height 16-18);
amounts are indicated exclusively in full rubles;
It is advisable to use black paste, but blue (purple) will also work;
blots and corrections are unacceptable, corrector cannot be used;
each letter is written in a separate box;
put dashes in unfilled cells;
if the amount is zero, then instead of “0” also put a dash “-”;
The report cannot be flashed.

You can download the zero declaration form for individual entrepreneurs 2019 on our website. Depending on the taxation system, entrepreneurs are provided with:

declaration according to the simplified tax system;
UTII declaration;
OSNO declaration;
VAT declaration.

Zero declaration under the simplified tax system for individual entrepreneurs

A zero declaration under the simplified tax system for individual entrepreneurs is submitted at the end of the tax period. The tax period for simplified entrepreneurs is a calendar year. The deadline for submitting the simplified tax system report is April 30. The new reporting form adopted in February 2016 raised many questions.

How to fill out a zero declaration for an individual entrepreneur under the simplified tax system? How many pages of reporting must be submitted to the tax authority? The answers to these questions directly depend on the chosen “simplified” option:

for taxpayers paying 6% on income, it is necessary to fill out the title page, section 1.1., section 2.1.1. If the businessman is a payer of the trade tax, section 2.1.2 is additionally completed;
“simplers” who pay 15% on net profit (expenses are deducted from income) fill out the title page, section 1.2., section 2.2.

Section 3 in the zero declaration of the simplified tax system is not submitted.

You can fill out the report yourself using the example of filling out a zero declaration of the simplified tax system for individual entrepreneurs and the tips indicated below.

Title page

Filling out a simplified zero tax return for individual entrepreneurs in 2019 begins with the title page. It must be filled out completely, except for the section in which the information is entered by the government agency inspector.

On this page, entrepreneurs indicate the following information:

TIN

TIN is an abbreviation for the individual taxpayer number, which is assigned to a citizen by the tax office. The TIN is indicated on the taxpayer's certificate. It is also duplicated in the registration documents of the entrepreneur.

checkpoint

This code is written only by legal entities (organizations, enterprises), and individual entrepreneurs simply put dashes.

Correction number

Adjustment number – information about which declaration was filed for the reporting period. The legislation allows taxpayers to independently correct mistakes made. In this case, an updated declaration is submitted. The tax office takes into account only the latest reporting. The correction number is set:

“0” - if the declaration for the tax period is submitted for the first time;
"1", "2", etc. - is entered when this report clarifies previously submitted declarations (for example, an individual entrepreneur found an error on his own).

Tax period (code)

The legislation provides for four reasons for filing a simplified taxation system declaration. Each reason has its own code:

34 – “planned” declaration for the calendar year;
50 – report code that is submitted if an individual entrepreneur ceases business;
95 - means that the businessman submits this declaration and switches to another taxation system;
96 - report code that is submitted if the individual entrepreneur ceases the activity in relation to which the simplified tax system was applied, but will not cease its activity at all.

For example, a businessman was engaged in trade (simplified taxation was used) and provided personal services (UTII was used). Then he decided to stop trading activities and leave only household services. In this case, the declaration code will be exactly 96.

Reporting year

The year for which the report is being submitted is indicated. For example, in 2019 a declaration for 2018 is submitted. Each number must be written in a separate box.

Line “Provided to the tax authority”

The government agency that directly registered the entrepreneur is indicated.

You can find the tax service code on the official website of the Federal Tax Service of the Russian Federation

Line “At location (accounting) (code)”

For individual entrepreneurs-simplifiers there is only one code – 120. It means that the declaration is submitted at the individual’s place of residence.

Line "Taxpayer"

Businessmen indicate their full name according to their passport. In this case, the surname, first name, and patronymic are written on separate lines. All letters are capitalized, each letter is written in a separate box.

Line “Code of the type of economic activity according to the OKVED classifier”

Businessmen can find this code in the Unified State Register of Individual Entrepreneurs (USRIP) extract, which was given to them when registering a business.

Line “Form of reorganization, liquidation (code)”

In this line, entrepreneurs of the simplified tax system put dashes.

Line “TIN/KPP of the reorganized organization”

In this field, businessmen of the simplified tax system put dashes in all the cells.

Field “Indicate contact phone number”

You must write your contact phone number. This can be a mobile or stationary option. The number must be written in international format:

for mobile phones +7 (ХХХ) ХХХХХХХ;
for landlines 8 (ХХХ) ХХХХХХХ.

Field “Indicate the number of pages on which your declaration is compiled”

The declaration consists only of completed pages, they are numbered. The number of pages is displayed in cells. Despite the fact that there are three cells, the number of sheets must be indicated in the following format. If there are three pages, then we write “003”, and when, for example, there are eleven, then we write “011”.

Line “Indicate the number of sheets of supporting documents or their copies”

This field contains a number indicating the number of sheets in the documents attached to the report. Copies of documents that confirm the authority of the person signing the report (copy of passport, power of attorney) must be attached.

Line “I confirm the accuracy and completeness of the information specified in this Declaration”

First, enter a number in the box:

1 - statements are confirmed by the entrepreneur;
2 - the statements are confirmed by the businessman’s authorized representative (a copy of the power of attorney is required).

If it is placed in box “2”, then the last name, first name, patronymic of the citizen-representative of the businessman is indicated below on separate lines.

Then this person signs and dates it. When a businessman submits a declaration on his own, only a signature and date are added.

Line “Name of organization - representative of the taxpayer”

The entrepreneur puts only dashes in this line.

Line “Name of the document confirming the authority of the representative”

It is completed only if the declaration is submitted to the tax office by a representative of the businessman. If the individual entrepreneur submits the report himself, then dashes are placed in this line.

Below you will find an example of filling out the title page of a zero declaration for an individual entrepreneur:

SECTION 1.1 - “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”

This section is filled out by individual entrepreneurs who pay 6% of total income.

Field "TIN"

The merchant code from the taxpayer registration certificate is entered into these cells.

Page number

The entrepreneur puts down

The code of the locality in which the entrepreneur lives is indicated, according to the All-Russian Classifier of Municipal Territories.
There are eleven cells in this field. But, if the code is eight-digit, then dashes are placed in the remaining three cells.

Lines 020 – 110

In these lines, the entrepreneur puts dashes in each cell.
At the bottom of the page, the businessman (his legal representative) puts his signature and date.

1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer”

This is the second page of the declaration for entrepreneurs who are taxed on net profit (income minus expenses) at a 15% rate.

Field "TIN"

The boxes indicate the taxpayer code from the taxpayer registration certificate.

Page number

Entrepreneur indicates page number "002".

OKTMO code (line code 010)

The code of the locality in which the entrepreneur is registered is written. The code can be found in the All-Russian Classifier of Municipal Territories.
If the code is less than eleven digits (for example, eight-digit), then put dashes in the “extra” cells.

Lines 020 – 110

The businessman puts dashes in these lines.

At the bottom of the page, the taxpayer (his legal representative) affixes a signature and date.

Section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”

This section is located on the third sheet of the entrepreneur’s declaration, which

At the top of the page, the entrepreneur’s TIN is usually indicated, and dashes are placed in the checkpoint line. In field

Line 102 - “Taxpayer Attribute”

In this field, the businessman must put “1” or “2”. Moreover, “2” means that the entrepreneur did not have employees and did not hire citizens under civil contracts. And “1” indicates that the entrepreneur had employees.

Lines 110 – 113, 130 – 133, 140-143

These lines must contain dashes.

Lines 120 -123

The interest rate is entered in these fields. In our case you must specify “6.0”.

Section 2.1.2 “Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which a trade fee has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation"

This section is also filled out by businessmen who use the 6% version of the simplified tax system. Two sheets are allocated for it.
The TIN of the business entity is indicated at the top of the pages, and dashes are placed in the checkpoint line. The page numbers are indicated as “004” and “005”.
The entrepreneur puts dashes in all lines (in each cell).

Section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)”

This section is filled out by persons who A 15% simplified taxation regime is applied.

Lines 210-253, 270 – 280

The entrepreneur must put dashes in the cells of these lines.

Lines 260 – 263

This field indicates tax rate "15".
On our website you can:

download ;
download .

Zero UTII declaration for individual entrepreneurs

EDVD reporting is submitted quarterly before the twentieth day of the month following the reporting period.

That is, the deadlines for submission are:

April 20 for the first quarter;

July 20 for the half year;

October 20 for three quarters;

January 20th of the year.

Since, back in 2009, an explanation from the Ministry of Finance appeared according to which entrepreneurs who actually do not work on a single tax (“froze their activities”) are required to change the type of taxation within five days from the date of cessation of business.

There is also a corresponding arbitrage practice. Thus, the courts believe that a zero UTII declaration for individual entrepreneurs is a phenomenon that is contrary to the law. Since a businessman’s tax is calculated based not on actual, but on imputed income, which cannot be zero.

If there are supporting documents (for example, sick leave), the entrepreneur can still put “0” in one month. But there cannot be a completely zero report.

You can download a sample UTII declaration

Zero declaration for individual entrepreneurs on OSNO

Zero reporting is evidence of a businessman’s lack of entrepreneurial activity. As in the case of UTII, a zero OSNO declaration for individual entrepreneurs is not submitted. But, if during the reporting quarter there was no movement of finances, there was no economic activity, then a simplified (zero) declaration for individual entrepreneurs is submitted to the tax government agency. A sample form can be downloaded from our website.

The deadlines for this reporting are as follows:

April 20 - first quarter;

July 20 - half term;

October 20 - three quarters;

January 20th is one year.

Having decided to open your own business with registration with the relevant government bodies as an individual entrepreneur, you need to clearly know about the obligation to submit financial statements and pay taxes. And often beginning entrepreneurs have a lot of questions regarding filling out tax returns, deadlines for submitting them, and calculating payments.

Types of tax regimes for individual entrepreneurs

There are several types of taxation systems for individual entrepreneurs, the application of which directly depends on the activity being carried out.
1. Tax regime of UTII() is one of the most profitable and convenient options for paying taxes, since:

the declaration indicates only the approximate income of the individual entrepreneur;
Russian legislation provides for only a tax return as reporting under the UTII taxation system.

This type of declaration requires the following calculation: the approximate income of the entrepreneur, which is calculated based on all indicators of his activities and basic income, and 15% is deducted from the amount received. The total profitability is made up of such indicators as: the exact number of employees, the number of units of transport operated, the number of seats and retail outlets of the entrepreneur, the area of the premises and the territory in which the activity is carried out.

Important! In each region of the constituent entities of the Russian Federation, the use of the UTII taxation system requires permission to different types activities, with different coefficients of expected profitability and tax.

It is allowed to use the UTII tax regime in conjunction with other tax systems and several types of activities. However, it should be noted that a separate declaration is submitted for each type of activity. Also, it is worth noting that this type of taxation does not require zero reporting. If an entrepreneur is excluded from reporting for more than 2 months, it is necessary to switch to a simplified taxation system.

Download the UTII tax return form

2. Next view taxation for individual entrepreneurs - simplified tax system(). The use of “simplified taxation” requires only one form of tax reporting and a special form approved by the tax authority of the Russian Federation. In accordance with Russian legislation, the simplified taxation system involves 3 billing periods: the 1st quarter, 6 and 9 months, during which time the entrepreneur is obliged to make advance payments, and general reporting is submitted at the end of the entire tax period, that is, the calendar year, before April 30 of the year following the reporting period.

Filling out a tax return according to the simplified tax system for individual entrepreneurs

There are two types of filling out a tax return using the simplified tax system:

Income - when the declaration records all the income of the entrepreneur and the amount of reduction in the tax base provided for by law.
Income minus expenses - when the declaration indicates the full amount of expenses, as well as income.

Tax returns under the simplified tax system can be filled out by hand or on a computer. Filling out the declaration is carried out without rounding the numbers in the calculation. The document is submitted to the tax authorities at the place of residence of the individual entrepreneur. In the event that an entrepreneur stops using the simplified tax system, a declaration under the simplified tax system must be submitted to the tax authority no later than the 25th day of the month following the quarter after the loss of the right to use the simplified tax system.

Download the tax return form according to the simplified tax system

3. Value added tax (VAT) for individual entrepreneurs. Individual entrepreneurs operating on the basis of the general taxation system, and those who supply goods through the Customs Union, must pay VAT (Value Added Tax) with quarterly financial submission to the tax service. An entrepreneur submits a standard declaration form; other reporting forms are provided if:

any changes have been made (an adjustment declaration is submitted)
errors have been identified (changes must be made to primary documentation, and then to tax reporting)

An updated VAT return is submitted in the following cases:

correction of underpayment, that is, when the amount of calculated tax is less than what is required for payment;
correction of overpayment when the amount of calculated tax exceeds the amount required for payment.

To avoid penalties, correction of underpayments requires the prompt submission of an updated tax return to the appropriate services. At the same time, the overpaid amount can be returned to the entrepreneur or taken into account in the financial statements of subsequent periods.

Download the VAT return form

VAT declaration for individual entrepreneurs - participants of foreign trade activities

Individual entrepreneurs carrying out non-economic activities related to exported and imported goods, in addition to the main tax regime, are also VAT payers. When importing goods, the declaration is submitted no later than the 20th day of the month following the period of receipt of the goods. In addition to the declaration, all documents on the import of goods must be submitted to the tax authorities. Export of goods requires a period of up to 180 days; otherwise, the entrepreneur will have to pay standard VAT - 18%, which can be returned after paying a fine.

VAT return for individual entrepreneurs on indirect taxes

The formation of the Customs Union entailed the use of a new tax return form -. This type of declaration is provided by entrepreneurs whose activities are related to the import of goods from the countries of the existing Customs Union, which includes Belarus and Kazakhstan. The declaration on indirect taxes is submitted to the place of registration of the individual entrepreneur no later than the 20th day of the month following the period when the goods are submitted for accounting. In addition to the declaration, documents confirming the import of goods into the territory of the Russian Federation must be presented to the tax authorities.

Download the tax return for indirect taxes

Methods for submitting tax returns for individual entrepreneurs

Today, there are 3 options for submitting a tax return to the relevant authorities: personally - involves the personal presence of the entrepreneur or his representative at the tax office; by mail - involves sending a tax return by post with a list of attachments; via telecommunications (Internet).

Which method to use to submit a tax return is up to the entrepreneur to decide; however, it is very important to comply with the deadlines for filing financial statements! In case of late submission of the declaration, the entrepreneur is subject to penalties. The amount of the fine depends on the taxation regime, the amount of tax and the period for which the reporting was overdue.

When registering a person as an individual entrepreneur, you should be prepared for the fact that you will have to submit a lot of reporting documents. One of the most important actions of a businessman is filing a tax return. It is submitted once or several times a year, depending on the chosen taxation system.

There are several types of declarations. Some of them are not regulated in any way legislation, but, nevertheless, they are required to be submitted (for example, “zero”). Let's consider how and where to submit them.

The same points and differences in submitting a report for an individual entrepreneur or LLC

Methods for filing a declaration:

personally;
through a representative;
via the Internet;
by mail.

Submitting reporting documents to the tax office does not differ much between individual entrepreneurs and limited liability companies.

Two main differences:

Deadlines for filing declarations under the simplified tax system:

for individual entrepreneurs – until April 30;
for LLC – until March 31.

List of documents required for filing a declaration:

for individual entrepreneurs you need a TIN, a registration certificate and an extract from the Unified State Register of Entrepreneurs;
for LLC: INN, OGRN, extract from the Unified State Register of Legal Entities or data of the head, activity codes, address and name of the organization.

If an entrepreneur or organization has chosen a general taxation system, then the individual entrepreneur pays personal income tax, and the LLC pays income tax.

Property tax can also be considered a difference between forms of organization. An individual entrepreneur does not pay it, but for a company its payment is mandatory.

About the estimated income of individual entrepreneurs

This type of tax report is required for individual entrepreneurs who carry out profit-making activities using the general taxation system. This type of report is called 4-NDFL. For newly registered entrepreneurs, its submission is required.

Based the data transmitted in it, the government agency calculates the amount of advance payments for paying taxes. It must be handed over within five days after the expiration of a month from the date of first received income. Businessmen who have been working for several years submit this type of report along with their main declaration.

The declaration form is unified, consists of 1 sheet. It's easy to fill out.

Let us note 3 important points when drawing up this declaration:

the amount of expected income must be indicated minus future expenses;
Only the amount that is planned to be received from the entrepreneur’s activities is subject to reflection;
The income figure is written down without kopecks, in full rubles.

There is no liability for failure to submit for those who have been working for a long time. Payments will be calculated based on data from previous years. But those who have just started their work may be fined 200 rubles.

Zero

This type of report (popularly known as “nulevka”) is submitted by an individual entrepreneur in the case if he did not carry out any profit-making activities. Also, this declaration is submitted if the individual entrepreneur is registered before the official deadline for submitting information, and the business has not yet developed, that is, its balance tends to zero. Accordingly, he will not pay taxes, but he is obliged to report.

If you do not submit the declaration on time, the entrepreneur will be brought to administrative or tax liability. More often this is the imposition of penalties. The minimum fine is 1000 rubles. Moreover, if the submission of reports is delayed not for the first time, the amount of the fine may be doubled.

For individual entrepreneurs without employees, as well as for those who use UTII

It is much easier to report to those who do not have employees in their enterprise. There is no need to take into account the wage fund, and there is no need to pay contributions to the Insurance Fund. Since 2014, filing a report on the average headcount has ceased to be mandatory. If the entrepreneur there are no employees, and he is on the simplified tax system, he will only need to submit a single tax return. The tax itself must be paid quarterly.

The declaration for individual entrepreneurs using UTII requires quarterly submission - no later than the 20th day of the month following the last month of the quarter. For the first quarter of 2015, you should report according to the new version of the declaration.

Only 5 days are allotted for tax payment after the deadline for submitting information, that is, until January 25 (we close the previous year), April, July and October of each tax period. If this date falls on a weekend or holiday, then the last working day after the 25th is considered the last day. You can submit your declaration using standard methods.

If an entrepreneur delays submitting information for more than 10 days, the government agency has the right to stop the movement of funds through his current account (“freezing”). The fine that will be imposed on the businessman is will be from 5% to 30% of the amount of unpaid tax, but not less than one thousand rubles. A percentage of the amount will be calculated for each full or partial month after the deadline for official payment.

Declaration for individual entrepreneurs using the simplified tax system

Individual entrepreneurs who have chosen a simplified tax system to conduct their business must submit a report by April 30 of each tax period (this is a calendar year). This type of declaration is called 3-NDFL; it is unified and consists of 6 sheets. It is served once a year. Its form is established by the legislator of the Russian Federation. You can submit it in one of the 4 ways described above. It has two types: “income” and “income minus expenses”.

The declaration is being filled out manually or using a program provided by the Federal Tax Service. It is believed that this type of declaration is the easiest to fill out. The report is submitted to the territorial tax office in the same four ways as other types of declarations.

The fine for failure to submit this type of report is calculated in the same manner as for late declaration when using the UTII system.

How to fill out a declaration on the simplified tax system: watch the video.

Document if the individual entrepreneur liquidates the company

The closure of an individual entrepreneur takes place in the same place as registration - at the tax service. The type of declaration that must be submitted before liquidation of the enterprise depends on the taxation system in which the individual entrepreneur was located. The report must also be submitted for an incomplete tax period.

If the simplified tax system was used, then the declaration must be submitted no later than the 25th day of the month following the one in which the individual entrepreneur was closed (for example, if the individual entrepreneur stopped working on January 14, 2014, then the declaration must be submitted no later than February 25, 2014). You will also need to submit a notice of termination of activity along with the declaration. This document is additional reporting. The declaration can be submitted both before the closure of the individual entrepreneur and after that.

If OSNO was used, then it is required to submit a declaration of form 3-NDFL within 5 working days after the termination of business activity.

If the entrepreneur used the UTII system, then the information must be submitted by the 20th day of the month following the month of termination of activity.

You need to submit a declaration to the tax office that you contacted when registering as an individual entrepreneur. Methods for submitting a report are described above.

If you do not submit these declarations on time, you will be required to pay fines from the pension fund. Moreover to the maximum extent. In 2014, the amount of the fine for the year would have been 138,627 rubles.

Russian legislation provides for the submission of declarations for all existing taxation systems. The only exception is the patent system. There is no report form developed for this and submission is not required.

The variety of types of declarations should not frighten individual entrepreneurs. Generating information and filling out forms is not such a hard job as it might seem at first glance. Hiring a third-party accountant only seems appropriate if you have employees. In this case, you will need to submit a lot more reports.

You should report to the Federal Tax Service in a timely manner. Above we looked at the deadline for submitting various declarations. It does not matter which legal form is chosen. The consequences of delaying reporting can be very unpleasant for an entrepreneur and his business.

The term “tax return” is defined by the Tax Code of the Russian Federation as an official document of an established form, the purpose of which is to provide individual entrepreneurs with tax authorities information about the amount of income received for a certain (calculation) period. An entrepreneur can choose from several forms of taxation: OSNO, simplified tax system, UTII, PSN. Each of them involves the payment of different forms of tax and reporting obligations. There is no single form that fits all tax regimes. Which forms of declarations should an individual entrepreneur submit to the Federal Tax Service on a regular basis, and which only in certain cases. What to focus on when filling out.

There are several types of tax return for individual entrepreneurs:

complete - implies accounting for all income that the entrepreneur received in the course of doing business. Displays the calculation of all types of taxes imposed on individual entrepreneurs. In other words, it contains summary data;
clarified - the purpose is to correct the data recorded in the full-type declaration. May be requested by fiscal authorities if inaccuracies are identified. An entrepreneur can also initiate a submission if he independently discovers erroneous information. If the data displayed in the declaration underestimates the amount of tax deductions of the individual entrepreneur, you will have to pay a fine. If the amount of tax paid is equal to or exceeds the specified data, then no penalties are imposed. When submitting, you must attach a covering letter (displaying all identified inaccuracies) and primary documentation, for example, a payment order in which the error was made. There are no filing deadlines, as relevance only arises when errors occur;
zero – suspension of activities is not grounds for termination of reporting. The declaration form is no different from the standard one. Filling out depends on the applied tax regime. With OSNO, such a form must be submitted only if the individual entrepreneur has not earned any profit in a year. The wages of employees and other payments (including social ones and within the framework of civil partnership agreements) received by an individual, from which income tax has already been deducted, do not play a role. Under the simplified tax system, it is possible to submit a zero declaration only in cases where the activity was completely suspended and no income was received. UTII determines that the payment of imputed tax is made regardless of the income received by the individual entrepreneur. It implies the payment of a fixed amount based on the expected income for the type of activity and the corresponding physical indicators. In this regard, a zero declaration for this type is not submitted;
final - a declaration of income of an individual entrepreneur of this type is submitted upon termination of activity, regardless of the filing deadlines regulated for a specific form of taxation. Required when submitting an application for termination of activity. Registration must be carried out on the basis of the final balance sheet data, which is compiled after the closure of the current account or the end of the financial audit, if the individual entrepreneur made mutual settlements in cash.

Reporting is required by tax authorities in order to exercise state control over the activities and income of individual entrepreneurs. Entrepreneurs with a patent do not submit income declarations to the fiscal authorities.

Provide reports to the Federal Tax Service at the place of registration. An exception is some areas of business, reporting for which is submitted at the place where the business is actually carried out.

The reporting of entrepreneurs on OSNO is the most complex in comparison with other taxation systems. The basic system provides for the payment of: VAT (the tax base is the cost of a product or service), personal income tax (all income is taxed), property tax and other deductions, according to the line of business. Personal income tax payers must submit 2 types of reports - form 3-NDFL and 4-NDFL. The provision of the latter occurs once, at the time of transition to OSNO and receipt of the first income. Indicates the amount of actual and estimated annual income. Form 3-NDFL is submitted annually, at the end of the reporting year, before April 30. VAT reporting is prepared on the basis of invoices, purchase/sale books and other registers.

Submitted electronically by the 25th day of the month following the reporting quarter. There is no need to file a property tax return.

The UTII declaration is submitted quarterly by the 20th day of the month following the reporting period, regardless of the availability and amount of income. If the number of individual entrepreneurs’ personnel is less than 25 people, then filing a declaration is allowed in any of the ways; if more, only electronically.

The simplified tax system involves payment of a single tax, the percentage rate of which depends on the object of taxation:

“income” – rate 6%;
“income-expenses” – rate 15%.

The declaration must be submitted by April 30 of the year following the reporting year. At the end of each quarter, the entrepreneur must make advance payments, which will be reconciled at the end of the year. How an individual entrepreneur should report under a simplified procedure in the absence of activity or a negative result is determined by the Tax Code of the Russian Federation: an entrepreneur has the right to submit a zero declaration.

Entrepreneurs using the simplified tax system and UTII have the opportunity to reduce the tax burden by deducting insurance premiums “for themselves” (up to 100% of the contribution) or employees (up to 50%) from the tax amount.

Correctly declaring expenses received will help you avoid penalties. It is strictly prohibited to intentionally reduce tax payments.

To cease operations, an entrepreneur must take a number of steps even before submitting the final or liquidation declaration. If the actions taken incorrectly when terminating the business, the entrepreneur may suffer significant financial losses. To initiate the procedure for terminating activities, an application of the established form must be submitted to the tax authorities. You must first pay the state fee (160 rubles) and attach the corresponding receipt to the application.

If the individual entrepreneur acted as an employer, there is an obligation to submit reports to the Pension Fund for employees. Employees of the Federal Tax Service will request information about the implementation of this procedure from the Pension Fund. If the reporting has not been submitted, the entrepreneur will be denied termination of activity.

The procedure for filing and the form of the liquidation declaration depends on the taxation regime:

“simplified” (individual entrepreneur on the simplified tax system) submits a declaration in the same form as when submitting information about income. The filing deadline is regulated - until the 25th day of the month following the month marked by the termination of activity. The tax period code must have a value of 50;
when “imputed”, the individual entrepreneur submits a declaration according to the approved form, as during quarterly reporting. Important: the form was changed in 2017. The filing deadline is set until the 20th day of the month following the quarter in which the individual entrepreneur’s activities were officially terminated. Filling out is carried out according to the general rules. The UTII declaration form for closing an individual entrepreneur in 2019 (current sample) is presented below:
Entrepreneurs using the basic taxation system are required to submit a personal income tax return (within 5 working days from the date of termination of activity) and VAT (by the 25th day of the month following the quarter of termination of activity).

The liquidation declaration is submitted after the closure of the individual entrepreneur. Many companies offer services for representation of interests during liquidation of activities on a reimbursable basis.

The date of termination of the activities of the individual entrepreneur is the day this information is entered into the Unified State Register of Individual Entrepreneurs. Regulates procedure No. 129-FZ.

There is no single standard form, but it is worth noting that different types of declarations consist of sections of the same name, similar in content:

title page – contains data on the final and correct result of the calculations made in Section II, the amount of insurance premiums and tax payments;
section I: displays the TIN, full name of the individual entrepreneur, adjustment number, contact information, number and full name of the Federal Tax Service, code of the tax period and type of economic activity. Signed by the entrepreneur. It is important to include the date;
Section II: KBK, OKTMO, address of the actual implementation of the activity, calculation of the duty, activity code.

Filling out declarations of different types follows the general rules:

indicators are entered from the leftmost cell; if there are any blank ones, dashes must be entered;
if there is no data to enter into the cells, you must enter dashes;
When filling out by hand, the use of purple, black, and blue ink is allowed;
Fill in printed lowercase letters or use Courier New font;
all sheets are numbered starting from the title page (numbering format “001”, “002”);
affix a stamp (if any) in the appropriate places;
It is prohibited to use a proofreader to correct errors;
no need to stitch or staple sheets;

Values are rounded to whole numbers according to mathematical principles. An exception is the K1 coefficient for the UTII declaration, the value of which is rounded to the nearest thousand;
for convenience, first fill out the last page of the declaration, then the first section, and then the title page.

Current sample declarations, step by step instructions how to fill out a tax return for individual entrepreneurs according to UTII, simplified tax system, OSNO contains the Federal Tax Service website https://www.nalog.ru/.

You can use automated programs to fill out declarations. It is important to check that the form is up to date.

How to submit a return to the tax authorities

The Tax Code of the Russian Federation provides several ways to submit a tax return for individual entrepreneurs:

By personally visiting the authorized body of the Federal Tax Service. It is necessary to present an identification document.
Through a trusted person. An entrepreneur has the right to issue a power of attorney to represent his interests in authorities at various levels. The power of attorney must be notarized. The authorized representative must also present a passport.
By mail. Sending by registered or certified mail is permitted. It is important to include a list of the documents sent. Receipt of the notification form, which is returned to the individual entrepreneur, is confirmed by signing by tax authorities.
Online. The use of Internet resources can significantly save time. It is possible to make a shipment through the State Services Portal, and you must have a confirmed account, as well as an EDS (electronic digital signature). Notification of receipt of documents will be displayed in your Personal Account.

Regardless of the chosen method of submitting documents, tax authorities have the right to refuse to accept a declaration.

The reasons for this may be:

refusal to present an identification document;
an incorrectly drawn up or missing power of attorney for a representative;
incorrect reporting form;
lack of signatures;
The filling rules have not been followed.

Responsibility is provided for late submission; refusal to accept is also equivalent to non-submission. As a punishment, a fine may be applied, the amount of which is determined based on the form of taxation, the amount of tax payments, the time period of overdue submission - 5% of the declaration amount for each missed month, but not less than 1000 rubles, and not more than 30% of the amount. In addition, the tax authorities have the right to block (or seize) the current account of an individual entrepreneur, which implies the impossibility of performing any transactions. The last resort is to place the entrepreneur under special control, with regular inspections of activities.

It is important to comply with tax laws. If a violation of the deadline for filing a declaration occurs, you need to pay taxes, as this will allow you to count on a reduction in penalties (the amount of the fine is 1000 rubles).