Individual entrepreneur on a patent - what reports must be submitted and within what time frame

With the advent of the new year, many individual entrepreneurs have chosen a patent as an alternative to the UTII that has gone into oblivion. True, thanks to changes in the patent system, entrepreneurs began to be surprised by large amounts of money to be paid; a special surprise awaited those who acquired a patent immediately for a long period - from six months. And yet, this system remains on par with the simplified tax system as the most popular, primarily because there is no need to submit declarations. But even here, individual entrepreneurs were unlucky - they began to demand 3-NDFL.

With the question “Do you really need to take it?!” More than one entrepreneur has already contacted us and we decided to look into the situation in detail.

Let us reassure you right away - not everyone will have to submit a declaration.

According to paragraph 1 of Article 346.43 of the Tax Code of the Russian Federation, the patent tax system (PTS) is used by entrepreneurs along with other regimes (for example, with the simplified tax system). At the same time, the PSN applies only to certain types of activities; in many respects they have something in common with those that fell under the imputation:

• retail;
• auto repair;
• transport services;
• public catering, etc.

A patent exempts individual entrepreneurs from paying personal income tax, as stated in paragraph 1 of paragraph 10 of Article 346.43 of the Tax Code of the Russian Federation. According to the code, if a taxpayer is exempt from paying any taxes, he is not required to submit declarations on them to the inspectorate.

Hence the conclusion - an individual entrepreneur does not have to submit even a zero 3-NDFL declaration if he applies a patent. But this only applies to income from activities falling under the PSN. And here lies the catch.

If an entrepreneur actually carried out an activity that was not covered by a patent, or if the activity was covered by a patent, but he did not receive it, then it turns out that he still must file a declaration.

The set of reporting depends on whether the individual entrepreneur is on a general or simplified system. You will either have to submit 3-NDFL (and probably VAT) or a declaration under the simplified tax system.

A similar approach was applied to UTII.

Many entrepreneurs have no idea what taxation system they are in. To find out, you can go to your personal account (PA) on the Federal Tax Service website. You can access it using an electronic signature or a confirmed entry on the State Services portal. True, in the second case, the functionality of the office will be limited for you.

But, even if you are not required to file a 3-NDFL return, you may still have to submit something. And there are 3 reasons for this.

Individual entrepreneur reporting under patent regime in 2021 (without employees)

A document certifying the right to use the patent taxation system is a patent

to carry out one of the types of entrepreneurial activity in respect of which the law of the constituent entity of the Russian Federation has introduced a patent taxation system.

A patent is issued only to an individual entrepreneur

tax authority at the place where the individual entrepreneur is registered with the tax authority as a taxpayer applying the patent taxation system.

A patent is issued at the choice of an individual entrepreneur for a period from one to 12 months inclusive within a calendar year.

The tax rate is set at 6 %.

Submitting reports to the Inspectorate of the Federal Tax Service (IFTS), the Pension Fund of Russia (PFR) and the Social Insurance Fund (SIF):

1. The tax return will NOT be submitted.

2. Mandatory maintenance of the Book of Income and Expenses.

In case of several patents, the accounting book is kept separately for each patent. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.

PAYMENT OF TAXES AND CONTRIBUTIONS:

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority:

1)

if the patent was received for a period of up to 6 months - in the amount of the full amount of tax no later than 25 calendar days after the patent came into effect;

2)

if the patent was received for a period of 6 months to a calendar year:

in the amount of 1/3 of the tax amount no later than 25 calendar days after the patent comes into effect;

in the amount of 2/3 of the tax amount no later than 30 calendar days before the end of the tax period.

Recommended payment period - quarter

. Quarterly payment terms:

1st quarter - until March 31; 3rd quarter - until September 30;

2nd quarter - until June 30; 4th quarter - until December 31

It should be noted that Ch. 26.5 of the Tax Code of the Russian Federation, regulating PSN, does not contain provisions providing for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, and therefore the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

What changes in taxes for individual entrepreneurs from January 1, 2021

For individual entrepreneurs, tax holidays have been extended until 2024

Individual entrepreneurs using a simplified tax system and individual entrepreneurs using a patent will be able to apply tax holidays until 2024.

To do this, the following conditions must be met: a law on tax holidays has been adopted in the region, the individual entrepreneur was registered after the adoption of this law and operates in a preferential industry.

Read more:

Tax holidays for individual entrepreneurs using the simplified tax system and PSN have been extended until 2024

Simplified taxation system

Since 2021, new limits have been introduced for the use of the simplified tax system.

Now you can remain on the simplified tax system until the turnover exceeds 200 million rubles per year and the number of personnel exceeds 130 people. But, you will have to pay tax at an increased rate above the turnover of 150 million rubles.

The simplified taxation system rates will be:

• 8 percent – ​​if the company operates under the simplified tax system as an object of “income”;
• 20 percent – ​​if the object operates on the simplified tax system with the object “income minus expenses.”

Individual entrepreneurs on the simplified tax system with an income of up to 150 million rubles per year and a staff of up to 100 people pay tax at regular rates.

Simplified residents with the taxable object “income” and registered online cash registers are exempt from filing a tax return. The rest of the individual entrepreneurs need to submit a declaration using the simplified tax system using the new form.

Read more:

How will the simplified tax system limits change in 2021?

Patent system

Since 2021, new types of activities have appeared for which a patent can be obtained.

The following can work on a patent:

• all photographers, and not just the services of photo studios, photo and film laboratories;
• teachers in the field of preschool and additional education for children and adults (currently only for services for training the population in courses and tutoring);
• chefs who prepare and supply dishes for special occasions and other events (currently only for preparing dishes at home);
• farmers who are engaged in crop production (not only the production of fruit and berry planting materials, growing vegetable seedlings and grass seeds); in the field of livestock and crop production, individual entrepreneurs can receive one patent.

A patent can be obtained for:

• services for the provision of temporary possession/use of parking spaces for cars, storage of cars in paid parking lots, except for penalty parking lots;
• distribution of outdoor advertising using advertising structures;
• placement of advertising using the external and internal surfaces of vehicles.

Starting from 2021, regional authorities can supplement the list of types of activities provided for in Article 80 of the Tax Code of the Russian Federation for a patent. And the list itself has increased by 27 positions since 2021 and now contains 80 types of activities (from 63).

Entrepreneurs working in the agricultural industry were allowed to issue one patent for several types of activities in the field of livestock and crop production, but with restrictions. For details, see Federal Law No. 8-FZ dated 02/06/2020.

UTII is canceled from 2021

Everyone who worked for UTII in 2021 needs to switch to either the simplified tax system or the general regime.

In the general system, the tax burden will be higher due to VAT. The transition to OSNO is justified if the company works with large organizations or is engaged in activities that are subject to VAT benefits of 10% and 0%. For others, it is more profitable to switch to the simplified tax system.

Read more:

About the transition from UTII to simplified tax system - digest

Special rules for the transition from UTII to a patent

Individual entrepreneurs on UTII received the right to take advantage of the transitional regime and buy a patent on preferential terms, which is actually equal in price to the imputed tax.

Patents will be issued for a period of 1 to 3 months, and they will be valid until the end of the period specified in them, but no later than March 31, 2021.

UTII for the fourth quarter of 2021 can be reduced by the amount of insurance premiums and benefits paid after December 31, 2021 for employees engaged in imputed activities.

By the amount of fixed contributions and contributions at a rate of 1% paid after December 31, 2021, UTII for the fourth quarter can be reduced.

That is, organizations and individual entrepreneurs can only reduce UTII by the amount of contributions paid.

Those who work on the simplified tax system cannot carry over the balance to 2021 and include contributions in expenses in order to reduce the tax on the simplified tax system.

The cost of raw materials and materials that were purchased and paid for on UTII, but written off for production already on the simplified tax system, can be taken into account in expenses after the transition to simplified taxation.

Read more:

What preferences do former UTII payers receive when switching to the simplified tax system?

Income tax 3% for IT

Changes have been made to income tax for entrepreneurs who work in the IT field or develop electronic products.

If an individual entrepreneur operates under the general regime, starting from 2021, preferential rates can be applied to income tax.

The income tax rate will be only 3%. The tax is paid only to the federal budget; the regional rate has been reset to zero.

Read more:

What tax and contribution benefits will IT industry organizations receive in 2021?

Personal income tax 15% - for whom?

From January 1, 2021, the flat tax scale will be abolished.

Russians whose income exceeds 5,000,0000 rubles per year are required to pay 15% to the budget on the excess amount, instead of 13%.

Now, on interest received on deposits and bank account balances that exceed non-taxable interest income, you must pay personal income tax at a rate of 13 percent. Non-taxable income is equal to the product of 1 million rubles. at the Bank of Russia key rate set on January 1 of the corresponding year.

Value added tax

Entrepreneurs working in the IT sector under the general taxation regime are exempt from VAT according to paragraphs. 26 paragraph 2 of Article 149 of the Tax Code (clause 1 of Article 1 of the Law of July 31, 2020 No. 265-FZ).

Read more:

What preferences do former UTII payers receive when switching to the simplified tax system?

Who is the patent suitable for?

Since 2013, the concept of a patent has appeared in our country. This tax system was specifically designed to facilitate the work of individual entrepreneurs (IEs). They already had preferential work regimes, such as the simplified tax system and UTII. Now that a patent has appeared, the individual entrepreneur has a choice whether to use it only or combine it with the simplified tax system or UTII.

To switch to a patent, use other systems or combine them - this issue is decided by the individual entrepreneur independently (Article 346.44 of the Tax Code of the Russian Federation).

The responsibility to issue a patent lies with the tax office (TI). The validity period of the document can range from 1 to 12 months, but always within a calendar year. Unfortunately, only individual entrepreneurs engaged in the activities listed in paragraph 2 of Art. can switch to PSN. 346.43 Tax Code of the Russian Federation. Local authorities may expand the list specified in this article regarding household services. Codes for these types of services are listed in OKVED.

To obtain a patent, an individual entrepreneur fills out an application and submits it to the Research Institute. This must be done 10 days before the start of the proposed activity (the application form is given in the order of the Federal Tax Service dated July 11, 2017 No. ММВ-7-3 / [email protected] ). The tax inspector has the right to consider the application from 1 to 5 days. And he decides whether to issue a patent or not.

Why may they not issue a patent?

They may refuse for the following reasons (clause 4 of Article 346.45 of the Tax Code of the Russian Federation):

• The application indicates a type of activity that is not covered by the patent.
• The application was drawn up on an old form or filled out incorrectly.
• The patent is requested for a period beyond the permissible period, i.e. more than 12 months.
• The rules for re-obtaining a patent in case of loss of the right to use it were violated (paragraph 2, paragraph 8, article 346.45 of the Tax Code of the Russian Federation). A repeated application may be considered no earlier than the next calendar year.
• Late payment of debts on taxes and penalties. Everything must be paid before submitting your application.

You also need to take into account a number of restrictions under which you cannot work on a patent:

• On average, the number of employees should not be more than 15 people. Their number is summed up for all types of individual entrepreneur activities.
• The maximum possible income should not exceed 60 million rubles. for all types of activities of an entrepreneur (subclause 1, clause 6, article 346.45 of the Tax Code of the Russian Federation).
• It is not permitted to carry out activities under a simple partnership agreement or trust management of property.

Payments, cash desks 2021

New rules for filling out payments for taxes and contributions

From January 1, 2021, the rules for filling out payment orders for the payment of taxes, fees, duties and insurance premiums will change.

1. Payment slips must indicate new details of the Federal Treasury when transferring contributions and taxes.
2. In the payment order, you need to fill in a new field - the account number of the recipient’s bank, which is part of the single treasury account (STA), in field “15” of the payment order.

Be careful, the bank may reject incorrectly filled out payment slips.

The deferment period for using online cash registers is ending

Individual entrepreneurs without employees on UTII, patent, simplified tax system have a deferment for online cash registers until 2021.

Until July 1, 2021, the deferment can be used by:

1. Entrepreneurs without employees when selling goods of their own production.
2. Entrepreneurs without employees when providing services.
3. Entrepreneurs without employees when performing work.
4. Entrepreneurs who work without a cash register, in the event of concluding an employment contract, are required to register a cash register within 30 calendar days from the date of conclusion of the contract.

New details have appeared in checks

From February 1, 2021, entrepreneurs in special regimes must indicate on the receipt the name of goods, works, services and their quantity.

Previously, there was a relaxation: it was possible not to indicate the details listed above on checks, except for the sale of excisable goods.

Patent validity period and how to pay for it

PSN can only be used in the territories specified in the document. If there is a desire or need to expand activities to other territories, the individual entrepreneur has the right to obtain a patent in other constituent entities of the Russian Federation.

A patent cannot be valid for more than 1 calendar year. If the individual entrepreneur decides to continue his business, he will have to apply for a patent again to operate in the new year. This must be done before December 20, 2018.

To use a patent, you need to pay tax in connection with its use. The deadline for paying for a patent is indicated in the document itself.

Patent duration

The entire amount must be paid before the last day of validity of the patent

From 6 to 12 months

A third of the amount must be paid no later than 90 days from the start of the patent

Pay the remaining amount before the patent expires

If in the current year the activities of an individual entrepreneur no longer correspond to the received patent, he loses the right to work under it. But may get a new one in the next calendar year.

If the patent tax is not paid on time, the tax office is obliged to send the individual entrepreneur a demand for payment of tax, penalties and fines (clause 2.1 of Article 346.51 of the Tax Code of the Russian Federation).

Is it necessary to conduct KUDiR

Carrying out KUDiR for PSN is mandatory. It is a reporting journal in which the receipt of money is entered. The form of the book is established by the Ministry of Finance. To maintain a book, you simply need to fill in the income received in chronological order. Only those procedures that are confirmed in the form of an accounting document are entered.

Individual entrepreneur reporting on the simplified tax system - what and when needs to be submitted using a simplified procedure

Important! The ledger is completed only during the life of the patent. With a new patent, a new book is started.

There are two ways to maintain a book:

• paper form: purchased from a printing house and filled out manually;
• electronic form: has the form of an electronic program and is filled out using online services. Upon expiration of the patent, the book is printed and certified by the tax authority.

The book must be stored for four years.

Tax period and tax base

The validity period of the patent determines the size of the tax period.

The amount of tax on the patent and details of its calculation will be indicated in the issued patent.

To understand the nature of the origin of this amount, let’s consider what it consists of.

The tax base (TB) is taken as the maximum possible income of an entrepreneur for the selected type of activity for the year. Each type will have its own indicator, but this amount cannot be more than 1 million rubles, multiplied by the deflator coefficient established every year (Articles 346.47, 346.48 of the Tax Code of the Russian Federation). This year it is 1.481 (order of the Ministry of Economic Development of Russia “On establishing deflator coefficients for 2021” dated October 30, 2017 No. 579). We multiply the NB by the patent validity period (SDP) and by 6% (tax rate), we get the tax amount.

In the Republic of Crimea and the city of Sevastopol, the tax rate may be reduced to 4%. This rule will be in effect until 2021.

Tax amount = (NB / 12 months ? SDP) ? 6%

The tax cannot be reduced by the amount of insurance premiums, as happens under the simplified tax system, but it can be reduced by the amount of the purchase of cash register equipment (CCT), but not more than 18 thousand rubles. (Clause 2.2 of Article 346.51 of the Tax Code of the Russian Federation). The individual entrepreneur must notify the tax office about this using the recommended form of the Federal Tax Service or by drawing up an application at random with the obligatory indication of the data provided for in Art. 2 of the Law “On Amendments to Part Two of the Tax Code of the Russian Federation” dated November 2, 2017 No. 349-FZ (letter of the Federal Tax Service of Russia “On the recommended form of notification of a reduction in the amount of tax paid in connection with the use of PSN by the amount of expenses for the acquisition of a cash register” dated April 4 .2018 No. SD-4-3/ [email protected] ).

Until 01/01/2021, local authorities can reduce the tax rate to 0%. Such relaxations apply only to individual entrepreneurs who have just started their activities and are going to work in the production, social or scientific sphere (clause 8 of article 346.43, clause 3 of article 346.50 of the Tax Code of the Russian Federation).

This benefit can be applied to individual entrepreneurs continuously for no more than 2 calendar years.

They can also establish certain restrictions on the use of tax holidays:

• by average number of employees;
• marginal income.

If the restrictions are violated, the entrepreneur will have to pay tax for the tax period in which this occurred (clauses 1, 2 of Article 346.50 of the Tax Code of the Russian Federation).

If for some reason the individual entrepreneur loses his right to use the patent, he must submit an application within 10 days in form 26.5-3 or 26.5-4, in case of termination of activities related to the PSN.

Accounting and tax accounting

Individual entrepreneurs on PSN have the right not to conduct accounting (Clause 1, Part 2, Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

The book and the rules for filling it out were approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. To account for income and expenses under a patent, the cash method is used (clause 2 of Article 346.53 of the Tax Code of the Russian Federation).

It is allowed to keep a book both on paper and on a computer using programs. In the second case, at the end of the tax period it must be printed, stitched and numbered. The book does not need to be certified by the inspectorate.

Reporting for individual entrepreneurs on a patent without employees. Declaration of patent

Let's look at all the documents that will need to be filled out. This:

• application for a patent;
• an application to be able to reduce the patent tax by the amount of the purchase of a cash register, but not more than 18 thousand rubles;
• individual income book;
• statement of loss of the right to apply PSN or termination of the activities of an individual entrepreneur on PSN.

In the reporting of an individual entrepreneur on a patent, you can also include payment of fixed payments for yourself to the Pension Fund and the Compulsory Medical Insurance Fund.

A patent declaration is not provided for individual entrepreneurs (Article 346.52 of the Tax Code of the Russian Federation).

If an individual entrepreneur decides to hire workers, he will be able to apply reduced insurance rates - 20% in the Pension Fund and 0.2% in the Social Insurance Fund, working in areas not specified in subparagraph. 19, 45–47 paragraph 2 art. 346.43 Tax Code of the Russian Federation. In this case, the individual entrepreneur’s reporting will increase by all reports related to the hiring of workers, such as 2-NDFL, 6-NDFL, reports to the Pension Fund of the Russian Federation, Social Insurance Fund, etc.

How much will an individual entrepreneur who decides to provide veterinary services in St. Petersburg for 9 months pay for a patent?

The patent is valid from 03/03/2018 to 02/12/2018.

Deadlines for payment:

• no later than 06/01/2018 - 1/3 of the amount (9,000 rubles);
• no later than 12/02/2018 - 2/3 of the amount (RUB 18,000).

The emergence of a tax system such as a patent has made life much easier for many entrepreneurs. They need to write an application to receive it and submit it to NI. The tax is calculated by the tax office. The individual entrepreneur will receive a patent, and it will indicate the amount and time frame within which it must be paid.

Methods for filing patent reports

If we consider the methods of submitting reports, there are no special features for individual entrepreneurs working on a patent. You just need to take into account that tax reporting in the form of an Income Accounting Book is submitted to the Federal Tax Service only upon a separate request from the tax authorities.

Otherwise, all methods are no different from the generally accepted ones:

• all reports (for example, 6-NDFL for employees) can be submitted in person by visiting the tax office at the place of registration of the individual entrepreneur, in this case it is recommended to have a flash drive with reports uploaded to it; tax authorities are increasingly demanding an electronic format when submitting;
• the second way of reporting is through electronic document management; for this purpose, both in extrabudgetary funds and, naturally, in the Federal Tax Service of the Russian Federation there are special software products;
• There is also an “old-fashioned”, but working way - to send reports by Russian Post, the letter is issued with a notification and a mandatory list of attachments, of course, this is the longest method, but the period indicated on the postmark is confirmation of the submission of the reports.

According to the requirements of tax authorities, if the number of employed employees of a commercial enterprise does not exceed 25 people, then all reporting can be submitted, including on paper, but strictly according to approved machine-oriented forms. That is, any report can be filled out by hand, or you can enter all the data on a computer, send it to print and endorse it. Since the staff of an individual entrepreneur on a patent cannot exceed 15 people, accordingly, there are no restrictions on the method of submitting calculations. The electronic method is only welcomed by tax authorities.

Reporting without employees

If the activity is carried out without formalizing an employment relationship, then the responsibilities of the entrepreneur include:

• Keep a book of income accounting (approved by Appendix No. 3 to Order of the Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012).

The individual entrepreneur keeps a book for each patent received from the tax authority. Expenses are not indicated in the book. Upon expiration of the patent, the entrepreneur submits the income book to the tax authority for verification.

Identification of gross violations and inaccuracies in filling out the book will bring the entrepreneur penalties in the amount of:

• 10,000 rubles if the violation is detected once;
• 30,000 rubles for repeated violations (Article 120 of the Tax Code of the Russian Federation);
• Generate and send reports to Rosstat in cases established by law for each type of activity.

The entrepreneur does not submit reports for himself to the tax authorities and funds.

What does an individual entrepreneur face for violating reporting deadlines?

In the absence of the main reporting document (KUD) for tax authorities or in the event of its incorrect and irregular maintenance, penalties may be applied to the business:

• fine for minor and one-time errors—RUB 10,000;
• when the requirements of a legislative act are violated constantly and purposefully, and especially over a long period - a fine of up to 30,000 rubles;
• for documentation not prepared in the required form, the minimum fine is 200 rubles;
• The most common sanction of the tax regulator when reporting is delayed is the blocking of business current accounts 10 business days after the deadline. Thus, if tax authorities put forward a requirement to submit an Accounting Book to an individual entrepreneur, and he does not respond to their requests, the Federal Tax Service has the right to block access to all online business tools.

One of the most unpleasant and unexpected sanctions for a fine is the blocking of current accounts and bank cards of individual entrepreneurs.

It is worth noting that the absence of a CUD or its deliberate failure to register is subject to all the penalties mentioned above.

The following penalties may be applied to an individual PSN payer who has personnel, as a tax agent:

• if an individual entrepreneur has not withheld or transferred personal income tax to the budget for his employees, he may be subject to a fine of 20% of the income tax amount;
• when a businessman does not submit the requested documents to the tax inspector or does not provide comments on payments for employees, he can be fined under Article 126 of the Tax Code of the Russian Federation for 200 rubles for each document not submitted on time;
• for providing documentation with false information, as well as for refusal to submit, a fine may be imposed - 500 rubles for each report;
• by a maximum of 10,000 ₽ The Federal Tax Service may punish a business for falsifying reporting documents or for refusing to provide requested papers.

Reporting with employees

If an entrepreneur has an employment relationship with employees, in addition to the above reporting, the following must be submitted:

Reporting for 2021: what to pay attention to as individual entrepreneurs

New reporting forms

Individual entrepreneurs who have employees reporting for 2021, no later than February 1, 2021, must submit the RSV according to the new form, which was approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11 / [email protected]

Form 6-NDFL and 2-NDFL have been combined since 2021

Two previously separate forms 6-NDFL and 2-NDFL have now been combined into one. All organizations and individual entrepreneurs must report using the new form.

According to the new form 6-NDFL, you need to report for the 1st quarter of 2021. The form was approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected]

Read more:

New form 6-NDFL from 2021: overview of changes

No report on average headcount

Now data on the average headcount must be submitted once a year as part of the DAM, starting with reporting for 2021.

For the first time, information on the number of personnel in the DAM must be indicated in the calculation for 2021, which is submitted until February 1, 2021 inclusive.

New report to Rosstat

Rosstat has introduced a new form of statistical observation for entrepreneurs. New form No. 1 - entrepreneurship is filled out based on the results of 2021. It must be submitted by April 1, 2021.

The form and procedure for filling out the new statistical report, mandatory for all individual entrepreneurs, was approved by Rosstat Order No. 469 dated August 17, 2020.

The Rosstat report is submitted either on paper or in electronic format via TKS, or by e-mail. The electronic report must be certified with digital signature.

For failure to submit the new form of statistical observation No. 1-entrepreneurship, they may be held accountable under Art. 13.19 Code of Administrative Offenses of the Russian Federation. The minimum fine is 10,000 rubles.

3-NDFL changed again

For 2021, you need to report using a new form. Now in form 3-NDFL there is an application for offset (refund) of tax and a new application for calculating advance payments of individual entrepreneurs.

In addition, the lines for indicating the cadastral value of real estate have been specified.

The new form must be submitted starting with reporting for 2021. The form was approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/615.

Positive and negative aspects of reporting on PSN

The use of the patent system is very convenient for entrepreneurs who do not hire workers. In this case, it is enough to create a book of income, pay fixed fees and, possibly, submit reports to Rosstat (depending on the type of activity).

How to switch to PSN

To switch to the patent system, an entrepreneur must submit a corresponding application to the Federal Tax Service.

Within five days, the Federal Tax Service is obliged to issue a patent or a notice of refusal to issue with an explanation of the reasons. The cost of the patent will be calculated by the inspectorate and indicated in the document. Depending on the period for which it was issued, payment terms are established:

You can preliminary calculate its cost using the service on the official website of the Federal Tax Service.

Reporting of individual entrepreneurs on a patent in 2018-2019 with employees

If an entrepreneur operates with the involvement of employees, then, in addition to paying contributions, reporting documents must be provided to the tax office, the Pension Fund and the Social Insurance Fund. At the same time, the entrepreneur is also required to keep a ledger of income and expenses.

• Report on form 2-NDFL;
• Report on form 6-NDFL;
• Information on the average number of employees;
• Calculation of insurance premiums.

• Information about the insured persons;
• Information on experience;
• Information about the policyholder.

• 4-FSS;
• Confirmation of the main type of activity.

There are a lot of reporting documents, and sometimes it is difficult for an entrepreneur to comply with all the rules and deadlines for filing reports. To avoid fines and penalties due to delays, we advise you to entrust all accounting issues to the specialists of the Glavbukh Assistant service. They will help you correctly calculate, fill out and submit on time all the declarations necessary for working on a patent with employees.

Video: everything about the patent system

The conclusion is obvious: if the business of an individual entrepreneur applying the patent regime, without staff, bears a fairly light tax and insurance burden, then the reporting of the patent owner with his employees is heavy and labor-intensive. Any report that is not submitted on time may result in sanctions and financial penalties. In this regard, it is recommended to competently and constantly maintain an Income Book and be meticulous in all payment and reporting formalities of the individual entrepreneur. And remember: everything related to relationships with regulators is quite serious.