What reports are submitted by an individual entrepreneur in 2015?

Choosing a taxation system, future entrepreneurs think about the question "what reports does the individual entrepreneur submit?" In 2015, new reporting forms for special categories were introduced for all categories of taxpayers. regimes and insurance premiums. Before making the final choice, it is necessary to clearly understand what kind of reports the SP gives in 2015 and the timing of submission.

Instruction manual

1

What reports does the FE give in 2015 at UTII

To begin with, we find out what reports the individual entrepreneur submits in 2015, using UTII as a tax system. In this situation, the composition of all reporting will depend on whether the entrepreneur has employees. In this case, it is necessary to submit the calculations of 4-FSS and RSV-1 to the Social Insurance Fund and the Pension Fund, respectively. The list and dates of sending reports in the presence of employees:

4-FSS - after the end of the quarter, by the 20th day in paper form and by the 25th day in electronic form. And before April 30, in addition to the report, the FSS shall hand over a certificate confirming the main type of economic activity for setting the tariff for injuries for accident insurance.

RSV-1 - within two months after the end of the quarter, until the 15th day in paper form and up to 20 in electronic form.

UTII declaration - until the 20th day after the end of the quarter.

Information on the number of employees - until January 20.

Inquiries 2-personal income tax - until April 1.

If there are no employees, then you need to send to the tax office only the UTII Declaration and a certificate of the average number of employees in which to put the value 0.

2

What kind of reports does SP deliver in 2015 to the STS

For a simplified system, the list is identical to the above, the only exception is the declaration on the simplified tax system.

4-FSS - after the end of the quarter, by the 20th day in paper form and by the 25th day in electronic form. And before April 30, in addition to the report, the FSS shall hand over a certificate confirming the main type of economic activity for setting the tariff for injuries for accident insurance.

RSV-1 - within two months after the end of the quarter, until the 15th day in paper form and up to 20 in electronic form.

USN Declaration - until April 30.

Information on the number of employees - until January 20.

Inquiries 2-personal income tax - until April 1.

For entrepreneurs without employees, you need to report only on items 3 and 4.

The patent tax system is also simplified. What reports does the SP submit in 2015 to PSN? If there are no employees, then none. For employees it will be necessary to report only to the Funds and in paragraphs 4 and 5.

3

What kind of reports does SP deliver in 2015 at OSNO

For the general tax system, the list of reporting for entrepreneurs is wider. It includes:

3-PIT - tax return must be submitted before April 30.

4-personal income tax - fill out according to the results of the month in which the entrepreneur received income, until the 5th day of the month following him.

VAT - until the 25th day after the end of the quarter, always in electronic form, if the entrepreneur does not act as a tax agent.

4-FSS - after the end of the quarter, by the 20th day in paper form and by the 25th day in electronic form. And before April 30, in addition to the report, the FSS shall hand over a certificate confirming the main type of economic activity for setting the tariff for injuries for accident insurance.

RSV-1 - within two months after the end of the quarter, until the 15th day in paper form and up to 20 in electronic form.

Information on the number of employees - until January 20.

Inquiries 2-personal income tax - until April 1.

Entrepreneurs without employees report only on items 1-3 and 6-7.

note

Responsibility for failure to report

For reporting to the tax inspectorate, if they are late, they may impose a fine in the form of a fine of 5 to 30 percent of the tax amount reflected in the declaration. The minimum penalty is 1000 rubles.

In the absence of reporting to the Pension Fund for the established term, the amount of recovery will be 10% of the amount of contributions to be transferred. For the FSS, the amount of the fine is the same as for tax reporting.

And who is easier? What tax system? The answer will be unexpected - those who work in Kontur Elba (USN, UTII). This is an online service with almost a million users throughout Russia, from Crimea to Arkhangelsk, from Kaliningrad to Vladivostok, and if the IP tax system is supported by Elba, it means a holiday! It will not be necessary to remember the dates, the types of reports, the next change in forms, how it is more profitable to reduce the tax on contributions, how to report, whether the tax reports have been accepted, etc., etc. ALL of these problems have disappeared among users of Elba, not for nothing that so many entrepreneurs have been using this online service for more than 5 years. Actually, what about those who, in the old fashion, imagine that they will have to hand in IP reports in 2015 by filling out forms with a ballpoint pen or by paying someone for each move? Of course, to take and get acquainted with the online service, according to the assurances of the developer, a month of free work and an unlimited free personal reporting calendar will be provided:

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