What reports need to be submitted to SP
Table of contents:
- Reporting IP on OSNO
- Reporting IP on the simplified tax system
- Reporting IP on UTII
- Employee reporting
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To successfully conduct business, an individual entrepreneur needs to know what kind of reports he must submit and in what time frame. The types of reporting provided depend on several factors - the taxation regime used by him, as well as the availability of employees.
Regardless of the type of taxation, the individual entrepreneur submits to the IFTS a report on the average headcount by January 20. To do this, the number of employees for each day or month is calculated (including employees on sick leave, on administrative leave), then this indicator is added up and divided by the number of days in a month or year.
Reporting IP on OSNO
Reporting IP on OSNO the most voluminous. An entrepreneur is required to submit VAT declarations to the IFTS every quarter. He also annually reports in the form of 3-personal income tax until April 30.
In addition, the individual entrepreneur must provide a declaration of anticipated income (in the form of 4-personal income tax) - one month after the registration of the individual entrepreneur or, for an existing individual entrepreneur, with an estimated 50% increase in profits. In case of untimely submission of reports, a fine of 1000 r may be imposed on the entrepreneur.
Reporting IP on the simplified tax system
Reporting IP on the simplified tax system without employees is minimized. The entrepreneur must submit to the tax return on the simplified tax system in the next year until April 30 after the reporting period. Reports can be submitted personally, by e-mail or by valuable letter. Earlier, the IFTS also certified the book of accounting for income and expenses, but since 2013 this is not necessary.
Reporting IP on UTII
An individual entrepreneur at UTII submits a quarterly return on imputed tax - no later than the 20th day of the month following the last in the reporting quarter. IE combining UTII and other modes (for example, USN or OSNO) also submits reports in full. At the same time, individual entrepreneurs must maintain separate tax records.
