What is characteristic of the tax reporting PI under different taxation regimes?

Starting a business as an individualentrepreneur, every citizen should remember that having such a status implies the fulfillment of certain obligations. Of course, paying taxes first comes to mind, which is quite natural. Without a replenishment of the budget, no legal business entity works. However, there is another area that directly arises from the previous commitment. These are the tax reports of an individual entrepreneur.

General Reporting Principles

Currently individual entrepreneurshave the opportunity to choose different tax regimes that differ significantly in terms of reporting. The state approved the following types of them according to their complexity: the general regime, followed by a simplified taxation system, followed by a single tax on imputed income, uniform agricultural tax and, finally, the patent system. In addition, the tax reporting of an individual entrepreneur is highly dependent on the presence in the staff of employees.

Provide summary information to the taxAn entrepreneur income inspection is required only once a year. The tax return, which is the crown of the PI reporting, should be submitted in the next year by April 30. The staff, or rather, the insurance premiums paid for it, will have to be reported once a quarter. And no matter what mode the entrepreneur has chosen.

And, of course, tax reporting is not possible.without scrupulous accounting, so as not to remember what was sold there a few months ago and at what price. To do this, there is a "Book of accounting of income and expenses of the entrepreneur," where all movements are entered. At the end of each quarter, a subtotal is compiled, and at the end of the year - the final results.

These are general accounting principles. It should be said that the most common tax regime for entrepreneurs now is “simplified” (STS). On her example, we describe the reporting PI.

What documents need to be prepared?

So, the delivery of the tax reporting of the IP provides for the provision to the regulatory authorities of the following documents:

  • tax return on the simplified taxation system - once a year to the tax inspectorate;
  • individual information on yourself - once a year in the Pension Fund.

The presence of a staff of workers will add to this list some more PI reports:

  • 2-NDFL declaration on employees - once a year to the tax office;
  • reporting premiums once a quarter to the Social Insurance Fund and the Pension Fund;
  • Individual information on employees - once a year to the Pension Fund.

If the general regime is used, the tax reporting of the individual entrepreneur is supplemented with documents for more serious payments like VAT.

UTII and patent taxation systemsuggest quite simple accounting. Rather, it can not be kept here for a year. This will have no impact on annual reports. However, the appearance of at least one executed employee will immediately require the submission of information to the FIU and the FSS

How can I submit reports?

Tax reporting IP can be delivered toinspection in three ways. The first is the direct submission of documents to the tax inspectorate. You can do it personally, you can through a representative. The second way is mailing. Well, the third way is an electronic representation using the Internet.

Tax authorities have recently urged to use the third option. So the information is much easier to process, the tax authorities do not need to enter data from the declarations in the database.

A sole proprietorship may bereporting itself, if qualification allows, and can use the services of specialists. But in all cases he must meet the deadlines for submission of documents. Otherwise, sanctions are inevitable.