Organizations and entrepreneurs on a simplified taxation system ( simplified tax system) besides declaration on single tax must submit several more reports to various funds. Let's take a closer look at what these documents are, where and when they should be submitted.

1. Single tax declaration

The tax return is submitted to tax office always and even in the absence of income. The declaration form, electronic format and filling procedure have been approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99 .

Deadlines for filing a declaration with the tax office for organizations at the place of registration no later than March 31, for entrepreneurs at your place of residence no later than April 30 (clause 1 art. 346.23 Tax Code of the Russian Federation ).

In case of loss of the right to use simplified tax system the declaration must be submitted no later than the 25th day of the month following the quarter in which this right was lost. The deadlines are the same for both companies and IP.

In case of termination of an activity in respect of which a simplified taxation system was applied, the tax inspectorate is notified within 15 working days. And the single tax declaration is submitted no later than 25th the day of the month following the one in which the activity is carried out simplified tax system was discontinued ( Art. 346.23 Tax Code of the Russian Federation ).

2. Accounting statements

A simplified form of accounting reporting can be used by organizations for simplified tax system (Appendix No. 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n ). Accounting statements for 2016 must be submitted until March 31, 2017 year inclusive, not only in Inspectorate of the Federal Tax Service, but also statistical authorities. Compilation interim reporting during the year is not required, but can be drawn up by decision of the owners “for themselves”.

3. Reporting on employee income

If there are employees, reports are submitted to Inspectorate of the Federal Tax Service, FSS And Pension Fund.

The following are submitted to the tax office:

• form 6-NDFL;
• 2-NDFL certificates;
• calculation of insurance premiums
• information on the average number of employees

Form 6-NDFL surrendered in the event of accrual of income subject to personal income tax. If such accruals and payments were not made, then there is no need to submit Form 6-NDFL ( letter of the Federal Tax Service of Russia dated May 4, 2016 No. BS-4-11/7928 ). In the latter case, it is enough to submit a letter to the Federal Tax Service stating that the organization or entrepreneur is not a tax agent. Late by more than 10 days may result in serious consequences: inspectors of the Federal Tax Service may block the current account.

Form 6-NDFL and the rules for filling it out are regulated by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 .

The form must be submitted no later than last day April, July and October, as well as April 1 of the following year ( para. 3 p. 2 art. 230 Tax Code of the Russian Federation ).

Deadlines for submitting 6-NDFL in 2017:

• for the 1st quarter - no later than May 2 (April 30 - Sunday, May 1 - non-working Spring and Labor Day);
• for six months - no later than July 31;
• for 9 months - no later than October 31;
• for the year - no later than April 2, 2018 (April 1 is Sunday).

Help on form 2-NDFL is rented for each employee ( Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485 ).

The deadline for submitting 2-NDFL certificates is April 1. In 2017 it falls on a day off. Therefore, the deadline will be April 3 ( clause 7 art. 6.1 Tax Code of the Russian Federation ). In the event that an organization or entrepreneur was unable to withhold personal income tax for 2016 from payments to employees, it is necessary to submit certificates with feature 2 to the INFS. The deadline for submitting such a certificate is March 1.

Unified payment calculation must contain information about pension, medical and social contributions in case of illness and maternity for employee benefits ( Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551 ). Must be submitted no later than the 30th calendar month following the reporting period. If this day is a weekend, the payment must be submitted on the next working day following it.

Information on the average number of employees are submitted regardless of whether there are employees or not ( Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174 ) no later than January 20 of the following year.

4. Reporting to the Pension Fund and Social Insurance Fund

IN Pension Fund surrender:

• SZV-M
• SZV-STAZH

A report on insured persons in the SZV-M form must be submitted monthly no later than the 15th day of each month in paper or in electronic format (Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p) . If the last day falls on a weekend or holiday, then SZV-M is handed over on the next working day following it ( letter of the Pension Fund of December 28, 2016 No. 08-19/19045). For example, a report for March can be submitted on April 17.

Based on the results of 2017, organizations and individual entrepreneurs will for the first time take a new report on the length of service of employees in the form SZV-STAZH (Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p ), which must be submitted by March 1, 2018.

Social Insurance Fund

IN Social Insurance Fund it is necessary to submit a calculation of contributions for injuries in the form 4-FSS (Order of the FSS of Russia dated September 26, 2016 No. 381 ) quarterly no later than the 20th day of the month following the reporting period, and in electronic form no later than the 25th day.

Reporting to the simplified tax system. Due dates in 2017

Report name	Due dates	Document approving the report	At what number of employees should the report be submitted electronically?
REPORTING UNDER THE STS IN 2017 TO THE IFTS
Declaration according to the simplified tax system	Based on the results of 2016, organizations submit a declaration on March 31, 2017, individual entrepreneurs - on May 2, 2017 (postponement from April 30)	Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99	Organizations and individual entrepreneurs can submit a declaration both on paper and electronically. The number limit does not apply to them.
Help 2-NDFL	For 2016, a certificate with attribute “1” is due by March 1, 2017, with attribute “2” - before April 3, 2017	Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485	Over 25 people
Calculation of 6-NDFL	For 2016 - April 3, 2017 For the 1st quarter of 2017 - May 2, 2017 For the first half of 2017 - July 31, 2017 For 9 months of 2017 - October 31, 2017	Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450	Over 25 people
Unified calculation of insurance premiums	For the 1st quarter - May 2, 2017 For the half year - July 31 of the year For 9 months - October 30, 2017	Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/511	Over 25 people
Information on the number of employees	Based on the results of 2016 - no later than January 20	Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174	No limits
Financial statements	Based on the results of 2016 - no later than March 31, 2017	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	No limits
REPORTING UNDER THE STS IN 2017 TO THE PFR
SZV-M	For December 2016 - January 16 For January 2017 - February 15 For February 2017 - March 15 For March 2017 - April 17 For April 2017 - May 15 For May 2017 - June 15 For June 2017 - July 17 For July 2017 - August 15 For August 2017 - September 15 For September 2017 - October 16 For October 2017 - November 15 For November 2017 - December 15	Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p	25 people or more
REPORTING UNDER THE STS IN 2017 TO THE FSS
Form 4-FSS	For 2016 on paper - January 20, 2017, in electronic form - January 25, 2017 For the 1st quarter of 2017 on paper - April 20, 2017, in electronic form - April 25, 2017 For the 2nd quarter of 2017 (half year) on paper - July 20, 2017, in electronic form - July 25, 2017 For the 3rd quarter of 2017 (9 months) on paper - October 20, 2017, electronically - October 25, 2017	Order of the FSS of Russia dated September 26, 2016 No. 381	Over 25 people

For many entrepreneurs who have registered as an individual entrepreneur or LLC and have chosen the simplified tax system, an acute question arises: what papers (reports, declarations, calculations, etc.) and when should I submit? Requirements are constantly changing, let's try to figure out what and when needs to be passed to simplifiers in 2018.

Questions of this nature and many others, businessmen have long been accustomed to solving in this service, try it to minimize risks and save time.

Reporting the simplified tax system to the tax office

Let's start with the most declarations according to the simplified tax system, which is filled out for the past year. Its due date for LLCs and individual entrepreneurs is different: for legal entities it is March 31, for individual entrepreneurs the deadline is a month longer, that is, April 30. Before this date, you must submit a paper declaration in person (or through a representative), by mail or in electronic format. It is not recommended to delay this until the last day - you may be late, and through no fault of your own.

What else are we renting? Declarations for other taxes:

• for transport and land They must be submitted by February 1st. The requirement applies only to organizations, so they calculate the tax themselves. You can choose the document delivery format - paper or electronic. Individual entrepreneurs are individuals, so the inspectorate considers these taxes for them.
• UTII declaration- relevant for those who combine two special regimes and, accordingly, must submit two declarations - both simplified and UTII. The declaration is filled out quarterly, you can also choose the form of submission, the deadlines are set for the 20th of January, April, July and October.
• if you have been recognized as a property tax payer since 2015(on which tax is now paid from cadastral value), then within 30 days after the end of the quarter you need to submit a tax calculation (since advance payments are paid for the tax). This requirement is also relevant only for legal entities, since LLCs must calculate the tax themselves.
• VAT declaration must be filled out only by those who pay it. Yes, the simplification provides for exemption from VAT, but there are certain cases when it is still required to pay, which means you need to report. Deadline delivery from 2015 is set on the 25th day of the month following the completed quarter (January, April, July and October, respectively). The declaration is submitted only electronically.

What about information related to existing staff?
By January 20, data on the average number of employees must be submitted to the inspectorate. For organizations this requirement is mandatory; for individual entrepreneurs the situation is somewhat different. If you are an individual entrepreneur with employees, you also rent, but if you don’t have them, you don’t need to rent. But there are times when you don’t currently have employees, but you hired them for a certain period of the year, for example, 2-3 months. In this case, information must be submitted, even if the figure is rounded to zero. If the tax office has questions, you will simply need to prepare an explanation.

To those who play the role tax agents and withholds personal income tax from its employees, you need to submit two more documents: a certificate (by April 1) and a message about the impossibility of withholding personal income tax, if such facts exist (by March 1). In addition, starting from 2016, you also have to submit 6-NDFL - a month after the end of the quarter is given for submitting the report, and the report for the year must be submitted before April 1.

Since 2017, employers have quarterly reported to the tax office on insurance premiums - they submit. The deadline for its submission is set at the 30th day of the month following the completed period.

If the number of employees exceeds 25 people, you are required to submit these forms in electronic format.

For organizations using the simplified form, they must submit annual financial statements to the tax authorities. The deadline is set at March 31 (three months after the end of the reporting period).

Reporting of the simplified tax system to funds

Three reports must be submitted to the funds: , and SZV-STAZH with the general form EDV-1 (data on the number of employees). 4-FSS is submitted quarterly, SZV-M - monthly, and information about insurance experience– annually. The deadlines are set as follows:

• 4-FSS in paper format must be submitted by the 20th day of the month following the end of the quarter, in electronic format - by the 25th day of the same month.
• RSV-1 in paper form must be submitted by the 15th day of the month following the quarter, in electronic form - by the 20th day.
• SZV-M must be submitted by the 15th day of the month following the reporting month.

Information about the insurance experience must be submitted before March 1 of the next year, that is, for 2017, this report must be submitted before March 1, 2018.

When these dates fall on the weekend, they are also transferred to the next day - Monday. Pay attention to the very important point: since 2015, the requirements for submitting these documents have changed electronically. The report is submitted to the Social Insurance Fund in electronic format if the number exceeds 25 people, to the Pension Fund - 25 or more. If there are fewer employees, then you can choose the form of delivery.

All LLCs and individual entrepreneurs who are registered as an employer report, even if you worked in reporting period by oneself. Individual entrepreneurs without employees who pay a fixed rate of contributions for themselves do not need to hand over anything.

What other documents need to be submitted to government agencies?

Such documents include reporting to Rosprirodnadzor and statistical authorities.

A declaration on payment for negative impact on the environment - this should be done only when, according to the law, you are recognized as a payer of the environmental fee. The declaration must be submitted by March 10 of the year following the expired period. If the specified date falls on a weekend, the deadline for submitting the report is postponed to the next working day. The new kind The report must be submitted in electronic format, certified by an electronic signature. In paper form, this declaration can be accepted from those who, firstly, do not have electronic signature, Secondly, annual size fees for negative impact on the environment are equal to or less than 25 thousand rubles, and thirdly, there is no Internet connection due to technical problems.

What do we include in statistics? Firstly, LLCs using the simplified tax system must submit their financial statements to the statistical authorities. The deadline is March 31st. Secondly, simplified LLCs and individual entrepreneurs must submit special statistical reporting:

• form No. PM is submitted by small enterprises (no later than the 29th day of the month following the reporting quarter);
• Form No. MP (micro) is submitted by microenterprises, except those engaged in agriculture(the form is annual, it must be submitted by February 5);
• Form No. 1-IP is filled out by individual entrepreneurs who are not employed in agriculture (the form is also filled out for the year, submitted by March 2).

For some types of activities (trade, agriculture), Rosstat provides special forms of statistical observation.
Not everyone needs to submit statistical reporting, but only those LLCs and individual entrepreneurs that were included in the sample of the territorial statistics body. You should receive the corresponding official requirement from the statistical authority. To know for sure whether you will need to submit something to the statistical authorities this year or not, it is best to contact the territorial authorities at the place of registration. Information about those included in the sample can also be found on the Rosstat website.

Successful management economic activity requires you to know exactly which reports to submit for 2018 income of individual entrepreneurs and LLCs in a simplified format. After all, business on the simplified tax system is exempt from many ordinary duties, but some information still needs to be shown to officials in order to avoid serious fines. Let's form a general picture.

Financial statements

Based on the Accounting Law No. 402-FZ (Article 6), entrepreneurs using the simplified system are exempt from accounting accounting. They are not required to prepare such reports, but are recommended. There is no need to submit it to the tax authorities, but in case of an audit you will have to show the register of records of income and expenses. And in the absence of the necessary information, a fine cannot be avoided.

Small business owners using the simplified tax system can keep records using simplified methods, guided by accounting rules for the small business category. Thus, the financial statements of an LLC were submitted to the simplified tax system in 2018 in the form of the following components:

1. balance;
2. financial results report;
3. explanations and other appendices - only if necessary.

Balance sheet

Tax reporting

The simplified system is characterized by ease of record keeping and low paperwork. Especially compared to OSN. Income from activities is subject to a single tax, which replaces different types mandatory payments: for property, added value and others.

When receiving income from business activities, the reporting of an individual entrepreneur or LLC on the simplified tax system provides for deductions in one of two options:

1. “income” – 6% is withheld from gross profit;
2. “income minus costs” – with net profit deduct 15%.

When registering an individual entrepreneur or entity can independently determine the tax withholding base on income received.

When employing workers, it is also necessary to submit a report on income tax, withheld from wages. This requirement applies to individual entrepreneurs and enterprises that have entered into an employment or civil law contract with their subordinates. Submit a declaration in form 3-NDFL. Failure to comply with the rules will result in tax and administrative penalties.

As for the tax reporting of individual entrepreneurs on the simplified tax system without employees, it only includes the filing of a “simplified” declaration. In addition, they also have reporting to Rosstat (on form No. 1-entrepreneur) and insurance premiums for myself.

Contributions

Running your own business requires compliance with all legal norms. This also applies to how to maintain individual entrepreneurs and LLC reporting on the simplified tax system. Proper execution of documents and timely submission will avoid problems from the tax office and other structures.

Composition of individual entrepreneur's reporting

Entrepreneurs using the simplified tax system are exempt from paying (clause 3 of Article 346.11 of the Tax Code of the Russian Federation):

• Personal income tax in relation to your income;
• property tax individuals, which is used in entrepreneurial activity(except for property tax, which is calculated from the cadastral value);
• VAT (except for the tax that is paid when importing goods, when carrying out transactions under contracts joint activities, trust management property or under concession agreements, as well as when performing the duties of a tax agent).

Based on this, the simplified reporting structure for entrepreneurs is as follows:

• simplified single tax declaration. This declaration is drawn up on the basis of data from the book of income and expenses;
  2-NDFL certificates on income paid to employees;
• tax return for indirect taxes when importing goods from the countries of the Customs Union;
• VAT tax return (when carrying out operations under agreements of joint activities, trust management of property, under concession agreements, as well as when fulfilling the duty of a tax agent);
• reporting on insurance premiums.

Land tax, transport tax and property tax (if there are appropriate taxable objects) the entrepreneur pays on the basis tax notices. There is no need to file reports for these taxes. It is intended for organizations only.

To bookmarks

There is exactly one week left until the deadline for submitting reports under the simplified tax system. In this article we will tell you how an individual entrepreneur can submit reports under the simplified tax system, what is included in it, and also how to generate a declaration under the simplified tax system online.

What kind of reporting does an individual entrepreneur submit to the simplified tax system?

All entrepreneurs using the simplified tax system, regardless of whether they had income or not, submit a declaration according to the simplified tax system at the end of the year. Usually this must be done before April 30, but this year the deadline was postponed due to the weekend. Therefore, the declaration under the simplified tax system for 2017 must be submitted before May 3 inclusive.

Also, entrepreneurs using the simplified tax system are required to keep a book of income and expenses (KUDiR) throughout the year. There is no need to submit KUDiR to the tax office, but you should keep it for 4 years in case tax audit. The book can be filled out electronically, but at the end of the year it must be printed, numbered and bound.

Besides tax reporting There is reporting to statistics. Continuous statistical observation is carried out once every 5 years, when all entrepreneurs must submit reports. The last continuous observation was carried out in 2015. In addition, the individual entrepreneur may be subject to random observation. You can check whether you need to submit reports to statistics on the Rosstat website.

If the individual entrepreneur had no income

Then he needs to submit a “zero” declaration under the simplified tax system.

If an individual entrepreneur has a tax holiday

Then he still needs to submit a declaration according to the simplified tax system, since tax holidays are not exempt from reporting. In this case, the tax return indicates a tax rate of 0%.

If the individual entrepreneur has a patent

If the individual entrepreneur only has a patent, without the simplified tax system, then there is no need to submit a declaration. If he combines a patent and the simplified tax system, then he also needs to submit a declaration under the simplified tax system (regular or “zero”).

How to fill out a declaration under the simplified tax system

The declaration under the simplified tax system consists of title page and two sections. It is better to fill out the declaration from the end. Section 2.1.1 indicates income, tax and paid insurance premiums on an accrual basis (that is, from the beginning of the year and for the 1st quarter - until March 31, for half a year - until June 30, for 9 months - until September 30, for the year - until 31 December). Then, based on these data, in section 1.1, advance payments (tax) under the simplified tax system to be paid or reduced are calculated.

The declaration does not indicate the advance payments (tax) actually paid under the simplified tax system, but the amounts that you had to pay. For example, if you had income in the 1st quarter, but you did not pay advance payment, it still needs to be indicated in the declaration. If you paid less or more down payment, the declaration indicates counted an advance payment, which is calculated using a special formula.

The declaration is submitted to the tax office at the place of residence of the individual entrepreneur. The declaration can be submitted in person or with a notarized power of attorney, or sent by mail with a letter with the declared value and a description of the investment.

Declaration and tax calculation according to the simplified tax system online

To generate a declaration, indicate your Taxpayer Identification Number (or full name) and your place of residence. The remaining data will be filled in automatically. Next, indicate your income, insurance premiums paid and advance payments under the simplified tax system for each quarter.

The service will calculate the tax according to the simplified tax system and generate a declaration in PDF format (for filing with the tax office) and in XML format (for sending electronically). The XML file can be written to a USB flash drive and submitted along with the regular declaration.

The declaration in PDF format is generated with a two-dimensional barcode, which is accepted by the tax authorities.

What kind of reporting does an individual entrepreneur not submit to the simplified tax system?

Individual entrepreneurs are not registered on the simplified tax system Accounting and do not submit financial statements.

They also do not need to submit reports on insurance premiums if they do not have employees. If there is, then the individual entrepreneur will have to submit a calculation of insurance premiums, a 4-FSS calculation, forms SZV-M and SZV-STAZH, as well as report on personal income tax (forms 6-NDFL and 2-NDFL). In this case, it is better to hire an accountant.

By general rule Individual entrepreneurs using the simplified tax system do not pay VAT. But if an entrepreneur accidentally issues a VAT invoice, he will have to pay tax and file a VAT return.

Individual entrepreneurs using the simplified tax system do not need to submit a declaration for property tax, transport or land tax, even if they pay them.

What happens if you don’t file a declaration under the simplified tax system?

If you are 10 business days late in filing your return, the tax office may block your current account.

For failure to submit a declaration under the simplified tax system, a fine of 5% of the amount of unpaid tax for each month of delay is provided, but not more than 30%. The minimum fine is 1,000 rubles, for example, if you have a “zero” declaration or did not submit a declaration, but paid tax.

What happens if you don't pay advance payments?

For non-payment of advance payments and taxes on Tax simplified tax system will charge a penalty of approximately 10% per annum. You can calculate penalties using the calculator at the link.

What happens if you don't pay tax?

In addition to penalties, the tax office may impose a fine of 20 to 40% of the unpaid amount.

We have already discussed how to pay taxes and individual entrepreneur contributions. Since 2018, the amount of insurance premiums has changed, and the fixed part is 32,385 rubles. (in the Pension Fund - 26,545 rubles, in the Federal Compulsory Medical Insurance Fund - 5,840 rubles). The deadline for paying the additional 1% to the Pension Fund has also changed - until July 1. Everything else remains the same.

If you have any questions, write in the comments.