Individual entrepreneur reporting on the simplified tax system: table and deadlines for submission in 2021

Types of individual entrepreneur reporting

In 2021, individual entrepreneurs must report to the following organizations:

1. Tax Inspectorate (FTS).
2. Pension Fund (PFR).
3. Social Insurance Fund (SIF).
4. Statistical authorities (Rosstat).

But this does not mean that all individual entrepreneurs are required to submit reports to each of them.

All entrepreneurs are required to report only to the tax office

The number of government agencies to which a particular individual entrepreneur must report is determined by the characteristics of its activities.

Two factors play a key role:

1. The taxation system used by the individual entrepreneur.
2. The presence or absence of hired workers.

Deadlines for submitting financial statements

All organizations that are required to maintain full accounting records must submit a balance sheet and the forms attached to it. This group includes absolutely all companies, regardless of the tax system they use, organizational form or form of ownership.

In 2021, entrepreneurs and branches of foreign organizations have the right not to send a balance sheet, since they are allowed not to keep accounting records.

The uniform day for sending the balance sheet in Form 1 and the profit and loss statement in Form 2 is March 31, 2018. But since this day is a weekend, the end date moves to April 2, 2021.

However, you need to remember that if the company was registered after October 1, 2021, this period does not apply to it. By law, the first reporting period for them is established from the date of foundation until December 31 of the following year. That is, they will have to send the balance for the first time in 2021.

Attention! If a company is to be closed in 2021, then its reporting period will be from January 1 to the day of making an entry in the Unified State Register of Legal Entities. Then you will need to send the balance within 3 months from the closing date.

Deadlines for filing tax returns

All individual entrepreneurs submit tax reports. But how often they should do this and what documents to send to the Federal Tax Service depends on the taxation system.

The financial result of an entrepreneur’s activities for the reporting period does not always affect the amount of tax due for payment. For individual entrepreneurs on OSNO, simplified taxation system and unified agricultural tax, if there is a zero or negative result of economic activity, the tax amount will also be zero. For businessmen on the patent system and UTII, the tax amount is calculated based on natural indicators and does not depend on the amount of income. The profitability factor does not affect the reporting procedure.

The law provides for five taxation systems for individual entrepreneurs:

1. General (OSNO).
2. Simplified (USN).
3. Unified tax on imputed income (UTII).
4. Patent taxation system (PTS).
5. Unified Agricultural Tax (USAT).

Reporting requirements for businessmen working on one system or another are different.

The general rule is that declarations are submitted at the end of the reporting period (year or quarter). The deadline for quarterly reporting is the first month of the next quarter, and the annual reporting deadline is the end of March or April of the next year.

BASIC

The state collects the most taxes from individual entrepreneurs on the general system:

1. For personal income (personal income tax).
2. Value added (VAT).
3. At a profit.

The deadline for filing a 3-NDFL declaration for individual entrepreneurs is the same as for individuals - until April 30.

They report VAT every quarter:

• until March 25,
• until June 25,
• until September 25,
• until December 25th.

They do not have to report property taxes, and the deadline for payment is December 15.

To work for OSNO, a businessman should get a competent accountant

simplified tax system

Individual entrepreneurs using the simplified form declare their income and, if applicable, expenses for the past year by April 30.

UTII

Individual entrepreneurs who pay “imputation” report quarterly.

In 2021 they have the following target dates:

• until April 20 for the first quarter of 2021,
• until July 20 for the second quarter,
• until October 22 for the third quarter,
• until January 21, 2021 for the fourth quarter of 2021.

PSN

There is no need to submit any reports at all, you only need to pay the cost of your patent on time. However, the situation changes as soon as the individual entrepreneur begins to use hired labor. He submits all reports for his employees on a general basis.

Unified agricultural tax

Entrepreneurs and peasant farms (peasant farms) paying the unified agricultural tax submit a declaration by March 31.

Postponement of deadlines on weekends and holidays

The principle of postponing the deadline for sending a report due to a weekend or holiday has not changed. So, if the last day falls on a holiday or weekend, then it needs to be moved forward to the next day of work.

For example, the form “Information on the average number of employees” must be submitted before January 20. Due to the fact that in 2021 this day is Saturday, the deadline has moved to January 22, Monday.

In previous years, the form for the Social Insurance Fund had to be submitted strictly on time, excluding holidays and weekends. But starting in 2021, the fund has revised its position. Now, when determining the deadline for submitting the report, it will also need to be adjusted for non-working days.

Tax reporting for employees

Individual entrepreneurs with employees report to the fiscal authority on deductions for them. A report on the average number of personnel is submitted once a year until January 20. Until April 1, 2-NDFL certificates are provided for each employee for the past year.

Calculation in form 6-NDFL is submitted to individual entrepreneurs at the end of each quarter:

• until April 30 for the first quarter of 2021,
• until July 31 for the second quarter,
• until October 31 for the third,
• until April 30, 2021 for the fourth quarter of 2021.

As soon as an individual entrepreneur enters into an employment relationship, his reporting obligations increase sharply

Filling out the simplified tax system declaration for 2021 for individual entrepreneurs without employees

The fundamental difference between individual entrepreneurs and those who do not have employees is the ability to reduce the tax on insurance premiums paid.

• Individual entrepreneurs can take into account contributions for themselves and for employees, but the calculated tax can be reduced by no more than 50%;
• If there are no employees, then the entrepreneur takes into account contributions only for himself, but the tax can be reduced by the entire amount of contributions paid, without limitation.

Example 1. An individual entrepreneur without employees, providing computer repair and software installation services, received an income of 843,000 rubles in 2021.

The amount of insurance premiums for yourself was calculated as follows: 32,385 rubles of mandatory contributions plus an additional 1% of the amount of income exceeding 300,000 rubles, i.e. 5,430 rubles. Total – 37,815 rubles. The individual entrepreneur paid insurance premiums for himself in installments, every quarter, in order to immediately reduce advance payments.

For himself, the entrepreneur kept the following records of income and contributions paid:

Let's see what advance payments (at a rate of 6% of income) the entrepreneur transferred after taking into account the contributions paid in each quarter:

1. First quarter – (127,000 * 6%) – 7,600 = 20 rubles;
2. Second quarter – (320,000 * 6%) – 19,000 = 200 rubles;
3. Third quarter – (116,000 * 6%) – 6,900 = 60 rubles.

As we can see, advance payments were reduced almost entirely by contributions. And the remaining tax will be calculated at the end of the year, minus all advance payments and contributions paid for yourself.

We will indicate income and paid contributions in accordance with accounting rules - from the beginning of the year:

Now we will find out how much tax will need to be paid at the end of the year: (843,000 * 6%) – 20 – 200 – 60 – 37,815 = 12,485 rubles.

That is, the entrepreneur took advantage of his benefit and legally reduced tax payments to the budget.

Deadlines for submitting reports on insurance premiums to the Federal Tax Service

The individual entrepreneur does not need to report for himself, he only needs to pay the budget on time and in full. It does not matter whether the individual entrepreneur conducts business and whether it is successful. As long as you have the status of an individual entrepreneur, contributions will have to be paid even if there are losses or zero results.

The law does not require the entrepreneur to make any periodicity for these deductions. You can pay every month or for the whole year at once. But it is more profitable to make contributions quarterly. This will allow them to be deducted from your tax amount.

Individual entrepreneurs and employees report to the Federal Tax Service with the following frequency:

• until April 30 for the first quarter,
• until July 31 for the second,
• until October 31 for the third,
• until April 31 of the following year for the last quarter.

Deadlines for submitting reports to the Pension Fund: table

The procedure for submitting reports to the Pension Fund in 2021

The law requires the following reporting from individual entrepreneurs with employees:

1. Information about insured persons in the SZV-1 form - every month until the 15th.
2. About the length of service of employees in the form of SZV-experience - once a year until March 1.
3. SZV-experience for employees applying for a pension - within three days after such employee submits an application for the provision of individual information.
4. Information about the policyholder for maintaining personalized records in the EDV-1 form - once a year until March 1.

Reporting in the form SZV-experience and EDV-1 was introduced on March 5, 2017, the first deadline for its submission was March 1, 2021.

Preparation of reports to the Pension Fund of the Russian Federation requires highly qualified accountants and constant monitoring of changes in legislation

Reporting for the Social Insurance Fund in 2021

Two types of reporting are required from individual entrepreneurs with employees:

1. Application and certificate confirming the main type of economic activity - once a year until April 15 (if the individual entrepreneur’s main type of activity codes have changed).
2. Form 4-FSS - once a quarter.

The submission dates for Form 4-FSS depend on the option in which it is submitted:

• paper - before the 20th day of the month following the reporting quarter,
• electronic - the same until the 25th.

Thus, reporting in Form 4-FSS for 2021 will be submitted according to the following schedule:

• until April 20/25 - for the first quarter,
• until July 20/25 for the second,
• until October 22/25 for the third,
• until January 21/25, 2021 for the fourth.

Submitting reports to the Social Insurance Fund has been significantly simplified since 2021: now it is necessary to submit information only on accruals and payment of insurance premiums “for injuries”

Tax reporting programs

Among the popular programs for preparing tax reporting, there are both paid and freely available. First of all, it’s worth talking about free software tools that make it easier for taxpayers to prepare reports. They are recommended for use by the tax office itself and are available for download on the Federal Tax Service website or in the table below. In order for these programs to work with current forms, you need to periodically check for updates and download materials manually.

Popular paid programs and services with which an individual entrepreneur can simplify the task of preparing tax reports and sending them to the Federal Tax Service include the following:

• My business
• Kontur.Accounting,
• 1C-Entrepreneur,
• Elba and others.

Table: free software for automating the preparation of tax reporting for individual entrepreneurs

Video: how to download and install the “Legal Taxpayer” program on your computer

Timely and complete submission of tax reports is the responsibility of every individual entrepreneur. Today, various methods of preparing and submitting documents are available, so every businessman has the opportunity to choose the option that suits him best in terms of labor costs and financial investments. Every entrepreneur must remember that compliance with legal requirements will allow the individual entrepreneur to avoid problems with regulatory authorities and will provide the opportunity to devote more time to directly developing the business.

Submission of other reports

Along with the Federal Tax Service, Pension Fund and Social Insurance Fund, entrepreneurs must report to Rosstat authorities. However, statistics service specialists themselves determine who is required to submit reports to them and with what frequency.

The methods they follow are based on two factors:

1. Type of activity of the entrepreneur.
2. Its average monthly and average annual turnover.

Unlike fiscal authorities and extra-budgetary funds, Rosstat itself reminds its wards of the need to report, and does not begin to act upon the fact of a violation. So the individual entrepreneur is only required to monitor incoming correspondence. When receiving letters from a statistics agency, carefully study the reporting forms contained there and the instructions attached to them. And then fill out the forms and send them on time.

Rosstat requires entrepreneurs to report in three forms, each of them has its own deadlines:

1. Form 1-IP for all entrepreneurs not involved in agriculture - until March 2 of the next year after the reporting year.
2. 1-IP (trade) for those specializing in retail trade and services to the population - until October 17 of the year following the reporting year.
3. 1-IP (industrial) on products of small businesses - until the 4th day of the month following the reporting month.

The book of income and expenses (KUDiR) is also considered an individual entrepreneur’s reporting document. However, there is no requirement to submit it for inspection to the tax office. But you need to maintain it properly, store it along with all primary documents for four years and be ready to provide it to the tax office upon request.

Not all entrepreneurs submit reports to Rosstat: most individual entrepreneurs have to deal with this organization once a year

How to submit individual entrepreneur reports

Today, private businessmen have access to a variety of ways to submit reports. An individual entrepreneur can submit documents to the Federal Tax Service in person, via the Internet, using the postal service, or using the services of an authorized representative. Let's consider each of the methods in more detail.

Submitting reports in person

To submit reports in person, you must prepare all documents in duplicate in paper form and make an appointment at your regional office of the Federal Tax Service. You can find out the exact address of the branch serving you on the Federal Tax Service website by entering the Federal Tax Service code known to you and the address where your company is registered in the form fields. For the convenience of users, all Federal Tax Service codes are presented on the website in the form of a directory, from which it is very convenient to select the necessary values.

Photo gallery: request form for online appointment at the regional office of the Federal Tax Service

A directory with Federal Tax Service codes allows you to quickly find your regional inspection office

Enter the address to which the individual entrepreneur is registered to find out where your Federal Tax Service office is located

You will be able to get an appointment with the Federal Tax Service quickly and without queues

Procedure and form for submitting reports

Both the immediate manager of an individual entrepreneur and an accountant can submit reports to the Federal Tax Service in person, if the appropriate power of attorney has been issued to him (see below). The date of submission of documents is considered the day of actual submission of declarations on paper. Tax authorities care about the convenience of taxpayers and warn that the waiting time in line cannot be more than 15 minutes. If you had to wait longer, you now have the opportunity to quickly file a complaint on a special page on the Federal Tax Service website.

If you had to wait longer than 15 minutes in line at the Federal Tax Service, you can easily file a complaint online

Current forms for submitting reports can be easily downloaded from the Federal Tax Service website or from the links below:

• templates for financial reporting forms (zip archive, volume 6.12 MB);
• tax return form templates (zip archive, volume 28 MB).

There are special requirements for preparing reports on paper. This is due to the fact that during further processing they will all be scanned, and in order for the information provided by taxpayers to be translated into electronic form as correctly as possible, it is necessary to comply with additional simple rules (see order of the Federal Tax Service of Russia dated July 6, 2021 No. ММВ-7–17/535) :

• Only white A4 paper is used for reporting;
• The width of the margins is regulated: for portrait page orientation, the left margin should be no narrower than 5 mm and no wider than 30 mm, the top, bottom and right margins should be no wider than 5 mm; Only one side of the sheet can be used for printing;
• The text color must be black, acceptable fonts are Arial or Times New Roman;
• the size of the main font is 9 points, the size of the font used for headings, subheadings and the name of the form is 10–11 points;
• line spacing - single;
• The form contains a bar code.

The reporting is prepared in 2 copies, one of which will remain with the Federal Tax Service inspector, and the second (with a note that the reporting has been accepted) will be returned to the entrepreneur.

Submitting reports via the Internet

Many entrepreneurs prefer to submit reports via the Internet. This method allows you to save significant time and avoid unnecessary stress. Today, two options for electronic reporting are available:

• through an electronic document management operator;
• through the website of the Federal Tax Service of Russia.

Let's discuss each method in detail.

To obtain an enhanced qualified electronic signature, you need to contact one of the certification centers

First of all, to submit reports online, the entrepreneur must make an electronic digital signature and select an operator through which the reports will be submitted. In Russia today there are three types of electronic signatures: simple (SEP), enhanced unqualified (NEP) and enhanced qualified (CEP). To submit reports, an entrepreneur needs a CEP signature. Thus, in order for an individual entrepreneur to be able to submit reports to the tax office electronically, three conditions must be met:

• have a program that allows you to create electronic reports;
• have access to a service or software for transmitting electronic reporting;
• make a security signature, and also install a cryptoprovider program.

To obtain a CEP, you must submit the following documents to the selected certification center:

• application for obtaining EPC;
• original or certified copy of the applicant’s passport;
• SNILS, INN and OGRN of the entrepreneur;
• power of attorney, if necessary.

The list of accredited certification centers can be easily downloaded on the website of the Russian Ministry of Telecom and Mass Communications.

Video: what is an electronic digital signature and why is it needed?

Software

As a cryptoprovider program that ensures the security and protection of data when exchanging information via Internet channels, the CryptoPro program is most often used on the official Internet resources of regulatory organizations, which can be purchased on the manufacturer’s website. The price list for various versions of this product is available for review.

The list of organizations operating electronic document management is quite large. Federal operators, along with their details, are presented in a list on the Federal Tax Service website. In it you can find both widely advertised companies, for example, CJSC PF "SKB Kontur" or LLC "KORUS Consulting CIS", and relatively little-known ones, supporting mainly entrepreneurs in the regions. The most well-known include Tensor, Taxcom, PF SKB Kontur CJSC and Kaluga Astral CJSC.

In addition to the services of operators directly involved in reporting, special accounting software is also available with the function of sending reports to regulatory authorities. Such services are provided on a paid basis, in particular, by 1C, “Kontur.Elba”, “Kontur.Accounting”, “My Business”, “Knopka”, “BukhSoft-Online”, ImBoss, “Sky”. The cost is determined by the type of enterprise and the tax system used.

The modern market offers software designed specifically for individual entrepreneurs

Features and advantages of the electronic reporting form

For many individual entrepreneurs, the ability to send reports online is the best choice, as it provides a number of significant advantages compared to other methods:

• saving time, since reports can be sent at any time of the day or night and from any place convenient for you;
• saving on consumables due to the absence of the need to duplicate reports on paper;
• minimizing errors and typos in reports through additional control using software;
• the ability to always use up-to-date reporting forms, since they are updated automatically;
• the ability to promptly receive confirmation of submission of reports within 24 hours;
• protection of information in reports from interference by third parties;
• the ability to quickly receive various certificates, statements, reconciliation reports and other necessary information from the Tax Inspectorate in electronic form, as well as the ability to send information requests online to the tax authorities.

In addition, you need to know that some organizations not only can, but are also required to submit reports only in electronic form. These include:

• Individual entrepreneurs required to pay VAT;
• Individual entrepreneurs with an average number of employees over the past calendar year of more than 100 people;
• Individual entrepreneurs submitting forms 2-NDFL and 6-NDFL, as well as calculation of insurance premiums, having more than 25 employees.

There are fines for violating the reporting method, so it is important to carefully check in what specific form the tax office expects to receive reporting.

When transmitting tax reporting via the Internet, the date of its submission is considered the day of sending.

It is also possible to submit electronic reports free of charge through the online services of the Federal Tax Service. The technology for receiving and subsequent processing is described in detail on the tax website. An example of sending a report through the Federal Tax Service website is presented in the video below.

Video: how to submit a tax return for individual entrepreneurs using the simplified tax system (USN) 6% via the Federal Tax Service website

Sending reports by mail

If you are unable to come to the Federal Tax Service office in person or submit reports using online channels, you are allowed to send them by mail. In this case, the date of submission is considered to be the date of dispatch (can be determined by the postmark). The reporting will be submitted on time if it was sent before 24.00 of the deadline date assigned for its submission (see clause 8 of Article 6.1 of the Tax Code of the Russian Federation). The Main Post Office is usually open 24 hours a day.

When sending declarations by postal service, be sure to make sure that the shipment includes a list of the contents signed by the manager and chief accountant.

Video: how to send reports to the tax post office

How to create an inventory of an investment

The inventory is drawn up in 2 copies, one of which must remain with you along with documents confirming payment and sending the envelope with papers. To avoid problems with confirmation of dispatch and delivery of reports, it is recommended to carefully store all such evidence. In this case, if necessary, you can easily confirm the fulfillment of your obligations to the tax authorities.

There is a standard form for listing the investment. These forms are available free of charge and in large quantities at Russian Post offices. An experienced accountant always keeps a supply of them on hand so that they can be filled out in the relaxed atmosphere of the office, rather than at the post office. However, it is possible to prepare an inventory of the investment yourself in free form, reminiscent of a standard form.

The inventory form according to Form 107 can be downloaded from the official website of the Russian Post or directly from the link.

Remember that corrections in the form for listing the contents of the package being sent are unacceptable!

Photo gallery: examples of an inventory of attachments in a valuable letter

The list of attachments must be stored together with documents confirming the sending of reports by postal services

The investment inventory is drawn up in 2 copies and signed by the manager and chief accountant

A description of the attachment must be included in the mail with the Federal Tax Service reporting

Submitting reports with the help of a representative

There is another way to submit reporting documents to the tax office - with the help of an authorized trusted representative (see paragraph 1.6 of Article 21 and paragraph 1 of Article 26 of the Tax Code of the Russian Federation). He can submit reports in person or through telecommunication channels (via the Internet). The authority of your representative must be documented. Since 2011, a power of attorney for submitting reports to the tax office requires notarization. An individual or legal entity has the right to be a representative of an individual entrepreneur. In other words, an individual entrepreneur can either entrust the submission of reports to one of his employees, or entrust these actions to a specialized organization or another entrepreneur.

To submit reports, the authorized representative must:

• before sending, provide an electronic or paper copy of the relevant power of attorney;
• When sending any declaration, it is mandatory to attach to the report a document indicating the status of the trusted representative.

Photo gallery: samples of filling out a power of attorney for submitting individual entrepreneurs’ reports to the tax authorities

A power of attorney for filing reports can be issued not only to an individual, but also to another entrepreneur

The validity period of the power of attorney is one year, unless otherwise stated in the text.

A power of attorney for an individual entrepreneur must certainly be notarized