IP – reporting 2021

Despite the fact that the legal status of an entrepreneur is distinguished by a simplified procedure for registration and record keeping, filing reports for individual entrepreneurs is just as mandatory as for legal entities. What kind of calculations, declarations and forms should a businessman submit? When and where?

It is not possible to answer this question right away, since many different factors are taken into account - from the availability of hired personnel and the applied tax regime to the type of activity. Let's figure it out in order - the annual and quarterly reporting of individual entrepreneurs is summarized in detailed tables for your convenience.

Types of reports for individual entrepreneurs

Fiscal reports

Once a year or once every three months, such a report is submitted by those entrepreneurs who operate within the framework of the simplified tax system, unified agricultural tax and UTII regimes. OSNO - naturally too, since they generally file all declarations. But it’s easier for patent holders; they don’t have to report to the tax authorities in the form of fiscal declarations.

Additional reports

This type of declaration includes a kind of data such as the average headcount. You can read more about this type of reporting on our website in a separate article.

Reports to extra-budgetary funds

The funds include the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Fund. Most individual entrepreneurs, especially those who are employers and enter into employment contracts with employees, need to submit documents there.

Reports to Rosstat

They are needed so that the government body can conduct research and understand the business environment in Russia. It is usually taken from those whose business is larger and is of greater interest in terms of data volume. The statistics department itself decides who needs to submit the report.

We’ll talk more about each type of reporting and related papers later. In the meantime, it would be useful to remind you that the most important thing in submitting reports is not to miss deadlines. Violations are strictly suppressed with fines and freezing of current accounts.

Deadline for submitting statistical reports

Reporting to Rosstat is provided by individual entrepreneurs and small enterprises if they are subject to continuous or selective statistical research. Continuous research is carried out once every 5 years, and selective research is carried out monthly/quarterly (for small and medium-sized businesses) or annually (for micro-enterprises). Lists of those who must report are formed on the basis of information from the unified register of small businesses (Article 5 of Law No. 209-FZ dated July 24, 2007).

Rosstat communicates specific information about the forms and deadlines for submitting reports for 2017 to individual entrepreneurs and organizations by mail, but in order to be informed in advance, it is better to track the information on the website of regional statistical authorities in the “Statistical Reporting” section, or check it in your Rosstat branch.

Reports on OSNO

Personal income tax

Personal income tax refers to the income that was received after the sale of property.

Personal income tax is calculated based on income for the tax period. From this amount, deductions must first be made. In the case of OSNO, the costs of commercial activities are subtracted from there. The tax rate is 13 percent. In cases where deductions are actually greater than profits, the tax is equal to zero.

The declaration document for this type of tax must be submitted to the main system before April 30th. The reporting form is filled out according to form 3-NDFL.

4-NDFL is used to calculate advance payments. Those who have just started work must be handed over within five days after the month in which the first profit was received. For those who have been working for a long time - together with 3-NDFL. Refers to those investors whose profits for the current year and the previous year differ by more than twice.

When to pay personal income tax:

1st payment – until July 15
2nd – until October 15
3rd – until January 15

The final one, which takes into account those paid earlier - until July 15

VAT

A lot of things apply to VAT. This includes the sale of goods and the provision of various types of services. This is simply a transfer of rights to property or goods (in the case where expenses on them are not included in profit). This is performing work for your own needs, and even importing. VAT is paid in cases where an individual entrepreneur generates an invoice in which this tax is allocated after a completed transaction is not recorded as taxable.

The tax rate is 18 percent. For some individual entrepreneurs - 10% (in certain categories of goods; details are specified in Decree of the Government of the Russian Federation No. 597 of June 18, 2012).

For those who export goods, the rate = zero.

The first step is to calculate “VAT for crediting”. To calculate this figure, the following calculation formulas are used:

In the case of a rate of 18 percent, the amount of income including VAT is divided by 118 and multiplied by 18.

In the case of a bet of 10 - on 110 and 10, respectively.

Then you need to get “VAT creditable” - from the received amount of expenses we find 18 or 10 percent.

Then we get “VAT payable to the budget.” This is the relationship between “VAT accrued” minus “VAT credited”. If the total amount is negative, then you are entitled to a refund from budget funds.

VAT reporting is submitted once every three months, but no later than the 25th day of the month following the reporting quarter. These are April 25, July, October and January.

Payment of VAT is calculated as follows: take the accrual figure for 3 months, divide by exactly three. Then, in the next three months of the next quarterly reporting period, we pay one amount each (also until the twenty-fifth).

Property tax for individuals

Will be superimposed on the price of inventory property owned by an individual. No reporting is required for this fee. And for those who own real estate, the FSN itself sends notification letters. Must be paid by December 1st.

Simplified taxation system

What is taxed: at the individual entrepreneur’s choice, either income or income minus expenses.

The rate in case of taxation of income is 6 percent. If the object of taxation is the difference between income and expenses, then - 15 percent.

The deadline for submitting reports on accrued taxes is April 30 of the following reporting year.

Tax payment deadlines:

1st quarter - until April 25
2nd—until July 25
3rd – until October 25
4th – until December 31

Beginning commercial workers who are at the beginning of their career path may be granted a “tax holiday” by the regional authorities. This is a period of two years when an individual entrepreneur is exempt from paying tax contributions. Also, regional and regional administrations have the right to simply reduce the rate for individual entrepreneurs on the simplified tax system.

But such benefits are given primarily to those who begin to develop a line of business that is of priority importance for the development of the region. And only if the entrepreneur did not previously have another individual entrepreneur.

You should look for information on the possibility of obtaining a “tax holiday” on the electronic resources of regional administrations.

What is the penalty for missing a deadline?

If the above deadlines for submitting the simplified tax system declaration for 2021 are not met, then you will face a fine under clause 1 of Art. 119 of the Tax Code of the Russian Federation. This is at least 1000 rubles, even if you pay the tax in full to the budget. And in general, the inspection will collect from 5 to 30% of the amount of tax not transferred to the treasury according to the simplified tax system according to the declaration for each full or partial month starting from:

from April 3, 2021 – in relation to legal entities;
from May 4, 2021 – for entrepreneurs.

Another extremely undesirable measure that the leadership of the Federal Tax Service may take is freezing bank accounts, including the movement of electronic payments (clause 3 of Article 76 of the Tax Code of the Russian Federation). There is a reason when the delay in filing a declaration is at least 10 working days. That is, the inspectors never saw her:

by April 17, 2021 – from the organization;
by May 21, 2021 – from the individual entrepreneur.

The Federal Tax Service must cancel the suspension of transactions on accounts no later than one business day following the day when the simplifier finally submitted the declaration (paragraph 2, paragraph 3, paragraph 11, article 76 of the Tax Code of the Russian Federation).

According to clarifications of the Ministry of Finance dated October 7, 2011 No. 03-02-08/108, an administrative fine for individual entrepreneurs under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, the simplified tax system is not imposed for late submission of a declaration. It threatens only officials of the organization - the manager, accountant, etc.

Also see “Changes to the simplified tax system in 2021”.

Patent tax system

With PSN, the object of tax collection is not a certain income, but possible income based on a specific type of activity. The sizes are set by the state. And the options for types of activities for which the patent system is available are regulated by Article 346.43 of the Tax Code of the Russian Federation. It is also important that the list of these species is growing all the time.

The calculation of the price for a patent does not depend on the individual entrepreneur. The amount is set based on the rate for a specific type of commercial activity, as well as the period for which the patent is purchased (up to one year).

Individual entrepreneurs operating on a patent do not need to submit reports.

Taxes are paid within the cost of the patent itself.

What kind of reporting does the individual entrepreneur submit?

The composition of the mandatory reporting of an entrepreneur depends on the chosen taxation system. Currently, the use of all existing modes is available for individual entrepreneurs - general, special (imputation, unified agricultural tax or simplified tax), as well as a patent. A significant advantage of the individual entrepreneur status is the opportunity not to conduct accounting and not to prepare financial statements for an individual entrepreneur (Article 6 of Law No. 402-FZ of 12/06/11). But individual entrepreneurs still must provide data on income, expenses and other business operations.

Unified tax on imputed income (UTII)

In this regime, a tax is imposed on potential income from a specific type of activity. The regional coefficient is also taken into account, which can either increase or decrease the amount of payment according to the declaration on the “imputed” basis.

What affects the calculation of tax for UTII:

Basic business profitability. Registered in the Tax Code of the Russian Federation.
The value of the physical indicator. In its own way for each specific type of activity of entrepreneurs.
Coefficients K1 and K2. K1 - the deflator coefficient has been equal to 1.798 since 2015. K2 - the correction factor varies depending on the regional setting.

The formula for calculating the UTII tax is: basic profitability* K1 * K2 * tax rate of 15 percent.

Time for filing reports and time for paying tax indicators:

1st quarter - until April 20 - reporting and until April 25 - tax.
2nd - until July 20 and July 25, respectively.
3rd - until October 20 and 25, respectively.
4th - until January 20 and 25, respectively.

If an individual entrepreneur does not conduct business, what reports should be submitted?

And what reports does an individual entrepreneur submit at the end of 2021, if activities are not carried out for various reasons? The specifics depend on the operating tax regime. It should be remembered that there cannot be zero imputation. If an individual entrepreneur stops working for UTII, he is obliged to deregister as a payer of this tax and switch to the general system. Blank individual entrepreneur reports on OSNO are submitted within the general deadlines to control government agencies. Simplified residents have the right to submit zero declarations under the simplified tax system. When filling out such forms, dashes are placed in all lines.

Employee tax for individual entrepreneurs

The requirements for an individual entrepreneur who has become an employer are such that he is forced to pay a portion of the entire amount of funds paid to his employees (under an employment or civil law contract) to the treasury.

The calculation of this tax is calculated according to the following principle: (employee’s income for the month minus tax deductions) * tax rate.

2-NDFL is issued separately for all individual entrepreneurs. The 2-NDFL declaration must be submitted before April 1 of the reporting period.

The payer will have to transfer the withheld personal income tax before the day following the payday. In the case of personal income tax on sick leave, benefits and vacation pay, payment of these components is due until the last day of the month. 3 percent is paid for persons with Russian citizenship and 30 percent for foreign persons.

Payments to extra-budgetary funds

For self-employed people without employees

When the profit does not exceed 300 thousand rubles, the following calculation principle is used: minimum wage * rate 26% * 12 months. Both “Pensionka” and the compulsory medical insurance fund will wait for money from the entrepreneur until December 31.

And if the profitability exceeds this mark, then the formula will look like this: minimum wage * rate of 26 percent * 12 months. + 1 percent of the amount of profit above.

At the same time, if you are also required to make basic payments before December 31, then one percent in excess of income can be paid later - before April 1 of the next year.

You need to pay an amount equal to 8 minimum wages * 26 percent rate * 12 months to the pension fund.

You will need to pay into the compulsory medical insurance fund according to the following system: minimum wage * 5.1 percent * 12 months.

The payment to the compulsory medical insurance fund is calculated as follows: minimum wage * 5.1% * 12 months.

Information to the Pension Fund and the Compulsory Medical Insurance Fund comes directly from the Federal Tax Service. Therefore, there is no need to report additionally.

For individual entrepreneurs who have employees

Payments to the Pension Fund and the Compulsory Medical Insurance Fund are calculated according to the same scheme: monthly contribution = the amount that was accrued to the employee from the beginning of the reporting year to the end of the current month multiplied by the Pension Fund tariff or the Compulsory Medical Insurance Fund tariff, respectively. Moreover, tariffs vary depending on the type of payer.

So in the main mode, the PFR tariff = 22+10%, the compulsory medical insurance fund tariff = 5.1%.

On the patent: Pension Fund tariff = 20%, compulsory medical insurance fund - zero.

The situation is the same for entrepreneurs in the “proschenka” market and for those “investors” who have received a license for pharmaceutical activities, activities in the niche of scientific research, education and healthcare. And also culture, art and mass sports.

There are several types of payers. These are those individual entrepreneurs who operate within the free economic zone of Crimea and Sevastopol, residents of the free port of Vladivostok and residents of specially designated territories that are designated as “territories of rapid socio-economic development.”

For these taxpayers, the Pension Fund tariff will be counted as 6 percent, and the Compulsory Medical Insurance Fund tariff will be 0.1 percent.

There are also individual entrepreneurs who act under obligations to implement tourism and recreational activities. Their tariffs by fund are the same as those of those included in the department of technology-innovation special economic zones:

Pension = 8 percent. Compulsory medical insurance = 4 percent.

What kind of reporting does an individual entrepreneur have on UTII or simplified tax system?

We figured out what kind of reporting an individual entrepreneur submits to OSNO. Next, we will consider what needs to be provided when working in special modes. Entrepreneurs have the right to work on the simplified tax system, unified agricultural tax or UTII. At the same time, individual entrepreneurs do not charge a number of taxes, such as VAT, personal income tax in terms of income, property of citizens in terms of objects used in business (clause 3 of Statute 346.11, clause 3 of Statute 346.1, clause 4 of Statute 346.26 of the Tax Code).

Simplified individual entrepreneur reporting

Tax reporting of individual entrepreneurs “income minus expenses” or “income” is the same for any of the available taxable objects. Declarations under the simplified tax system are not submitted quarterly. In accordance with paragraph 1 of stat. 346.23 annual reporting of individual entrepreneurs on simplified tax is submitted by April 30 of the year following the current tax period. Entrepreneurs need to report for 2021 no later than April 30, 2018. In case of termination of activity or loss of legislative grounds for using the simplified tax system, the declaration is submitted before the 25th (clauses 2, 3 of Article 346.23).

Preparation of individual entrepreneur reports on UTII

Working on imputation does not require the individual entrepreneur to accrue and pay VAT and personal income tax on commercial revenue. The main type of reports for imputators is a quarterly declaration, since according to stat. 346.30 a quarter is considered a tax period. The current deadlines for submitting individual entrepreneurs’ reports on imputation are set until the 20th (clause 3 of Article 346.32 of the Tax Code). Imputed reports for individual entrepreneurs in 2021 are submitted until:

For 1 sq. 17 – 04/20/17
For 2 sq. 17 – 07/20/17
For 3 sq. 17 – 10.20.17
For 4 sq. 17 – 01/22/18

Note! No patent reporting for individual entrepreneurs is approved. Such a relaxation is established in the stat. 346.52 Tax Code. However, it remains mandatory to fill out the income book in order to maintain the correctness of calculations of income transactions (clause 1 of Article 346.53).

Additional pension fund tariffs

According to Federal Law 173 (“On labor pensions of the Russian Federation”), special tariffs apply to certain types of entrepreneur employees. This mainly applies to those who are employed in an enterprise with increased danger or harmfulness. In this case, the following will need to be added to the main calculation:

With increased harmfulness of category 3.4 - a 7 percent tariff.
With a harmfulness of 3.3 - 6 percent.
At 3.2 - 4 percent.
At 3.1 - 2 percent.

In case of increased danger, a tariff of four percent is applied.

An entrepreneur with hired employees submits a declaration to the pension fund using the RSV-1 form.

For the first quarter - until May 16.
For the first half of the year - until August 15.
For the past three quarters - until November 15.
For the whole year - until February 15.

Payment is due monthly by the 15th of the following month. If the day falls on a weekend - until the next working day.

Payments to the Social Insurance Fund

The entrepreneur is required to submit a report in Form 4-FSS. The formula for calculation will look like this: amount to be accrued at the beginning of the year and until the end of the current month * 2.9 percent.

There are two ways to report to the Social Insurance Fund - paper and electronic. At the same time, if you employ more than 25 people, then the report is accepted only in electronic format.

The rules for reporting deadlines are:

For the 1st quarter - until April 20 in paper form and until April 25 in electronic form.
For the 1st and 2nd - until July 20 and 25, respectively.
For 9 months of work - until October 20 and 25.
For the whole year - until January 20 and 25.

Payments for reporting are transferred until the 15th of the next month.

Salary reports for individual entrepreneurs: when they are submitted and what is included in them

An individual entrepreneur can start a business and manage all the affairs independently. However, it often happens that a person ceases to cope with the work alone and he has to hire people under employment contracts or civil contracts. In this case, the individual entrepreneur begins to act as an employer, which is associated with the payment of wages, the calculation and withholding of personal income tax, and the calculation of insurance premiums on all payments made in favor of employees. In such situations, the scope of the individual entrepreneur’s reporting on the OSN is significantly expanded. We will tell you what it includes further.

Reports to the tax office

The reporting intended for submission by the individual entrepreneur to the tax authorities will consist of:

From the calculation of 6-personal income tax, introduced into circulation by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] It contains general information about income accrued to employees and the amounts of personal income tax calculated and withheld from such income. The reporting periods are: 1st quarter, half year, 9 months and year. Payments for the first three listed periods must be completed and submitted by the last day of the month following the reporting period. The annual one must be submitted before March 1 of the next year, quarterly - no later than the last day of the month following the corresponding period. However, in 2021, due to the coronavirus, the deadline for submitting the annual 6-personal income tax was extended until 06/01/2020, and for the 1st quarter - until 07/30/2020.
2-NDFL certificates, the form of which has been updated starting with the reporting for 2019. They must be submitted on forms approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected] They are compiled separately for each employee, indicating all accrued income and calculated tax. Certificates are submitted once a year before March 1 of the year following the reporting year.
Unified calculation of insurance premiums, approved by order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected] The report contains information on payments in favor of employees and calculated contributions to compulsory health insurance, compulsory medical insurance, and VNiM. It is very voluminous and consists of a title page, three sections, ten appendices to section 1 and one appendix to section 2. But only those parts in which data are entered must be submitted. The calculation is submitted based on the results of the 1st quarter, half a year, 9 months and a year. The deadline for submission is the 30th day of the month following the reporting period.

IMPORTANT! The deadline for submitting the ERT for the 1st quarter of 2021 was postponed to 05.15.2020 due to the coronavirus epidemic.

Reporting to the Pension Fund

The main reports that the Pension Fund expects from employers, including individual entrepreneurs, are:

Monthly SZV-M—sent to the Pension Fund at the end of each month until the 15th day of the next. The form of this report was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. It contains information about persons with whom the employer entered into contracts (labor and civil law). Here are the full names, SNILS, and Taxpayer Identification Numbers for each employee.
The annual SZV-STAZH together with the EDV-1 form is due at the end of the year before March 1 of the following year. For 2021, you must report in the form approved by Resolution of the Pension Fund Board of December 6, 2018 No. 507p. The report is intended to provide information about the length of service of insured persons. It must also be handed over by the entrepreneur when his employees retire.
From 2021 - form SZV-TD (approved by Resolution of the Board of the Pension Fund of December 25, 2019 No. 730p). Read more about it here.

In addition to those listed, there are also reports such as SZV-KORR, SZV-ISKH, DSV-3 and SZV-K, which are submitted when errors are detected or when additional information is provided.

Report to the Social Insurance Fund

All reporting that must be submitted to the Social Insurance Fund for entrepreneurs who use hired labor consists of one single form 4-FSS for insurance premiums for industrial accidents and occupational diseases. The form of the specified report was fixed by order of the FSS of the Russian Federation dated September 26, 2016 No. 381 and edited by order dated June 7, 2017 No. 275. The form includes a title page and 6 tables, but it is necessary to submit only the title page and tables 1, 2, 5. They contain information :

on payments that form the basis for calculating NS and PP contributions;
payments for which contributions are not calculated;
tariffs of contributions assigned by the Social Insurance Fund based on the types of activities included in the extract from the Unified State Register of Individual Entrepreneurs;
the amount of calculated contributions;
employees of the entrepreneur undergoing medical examinations and conducting a special assessment of working conditions at the individual entrepreneur.

Tables 1.1, 3 and 4 are prepared and submitted only if data is available.

A report is presented based on the results of the reporting periods: 1st quarter, half year, 9 months, year. The deadline for submitting the report depends on the form of submission. If the report is submitted on paper, then the report must be submitted by the 20th day of the month following the reporting period; if the report is transmitted electronically, then until the 25th.

Read about the extension of deadlines for 4-FSS due to coronavirus here.