As an entrepreneur to report on USN
Until the end of the reporting period for the USN, there remained exactly one week. In this article, we will tell you how to transfer the SP on the USN, what it includes, and also how form a declaration on the USN free of charge on our website.
the book of accounting of incomes and expenses (CDU). You do not need to file a CUDI in the tax, but it must be kept with you for 4 years in case of a tax audit. The book can be filled in electronically, but at the end of the year it must be printed, numbered and stitched.
In addition to tax reporting, there is reporting in statistics. Solid statistical observation takes place every five years, when all entrepreneurs must pass the accounts. The last time a complete monitoring was conducted in 2015. In addition, the PI can be included in a selective observation. Check whether you need to take the accountability in statistics, you can at site Rosstat .
If the IP had no income
Then he needs to file a "zero" declaration on USN.
If the IP tax holidays
Then he still need to file a tax return on the USN, since the tax holidays do not exempt from reporting. In this case, the declaration specifies a 0% tax rate.
If the IP patent
If the IP only patent, without USN, then you do not need to submit the declaration. If he combines the patent and the simplified tax system, then he also needs to file a declaration on the USN (ordinary or "zero").
How to fill in the declaration on USN
Declaration on USN consists of a title page and two sections. Fill out the declaration better from the end. In section 2.1.? the income, tax and premiums paid are shown in cumulative total (that is, from the beginning of the year and for the first quarter until March 3? for the first half of the year - until June 3? for 9 months - until September 3? for the year - up to 31 December). Then, based on this data, in Section 1.? the advance payments (tax) for the USN are calculated to pay or to reduce.
The declaration specifies not actually paid advance payments (tax) on USN, but those amounts that you had to pay. For example, if you had incomes in the 1st quarter, but you did not pay the advance payment, you still need to specify it in the declaration. If you paid an advance payment of less or more, the declaration specifies
advance payment, which is calculated by a special formula.
The declaration is submitted to the tax inspection at the place of residence of the IP. The declaration can be submitted in person or by a notarial power of attorney, and also sent by mail with a letter of declared value and a list of attachments.
The details of your inspection can be found at site tax .
Declaration and calculation of the tax on the USN online
Calculate the tax and form a declaration on the USN is available for free at Our site is .
To form a declaration, indicate your TIN (or name) and address of residence. The rest of the data will be filled in automatically. Next, indicate your income, paid insurance premiums and advance payments for USN for each quarter.
The service will calculate the tax on the USN and generate a declaration in PDF format (for submission to the tax) and in XML (for sending in electronic form). The XML file can be written to the USB flash drive and submitted along with the usual declaration.
The declaration in PDF format is formed with a two-dimensional bar code, which the tax authorities accept.
What accountability does not the IP transfer to the USN
IP on STS do not keep accounting and do not pass the accounting statements.
Also, they do not need to pass the reports on insurance premiums if they do not have employees. If there is, the IP will have to pass the calculation of insurance premiums, the calculation of 4-FSS, the forms of SZV-M and SZV-STAGE, as well as report on personal income tax (forms 6-NDFL and 2-NDFL). In this case, it is better to hire an accountant.
As a general rule, IPs on the USN are not subject to VAT. But if an entrepreneur accidentally bills an invoice with VAT, he will have to pay a tax and file a VAT declaration.
IP on STS does not need to file a tax return on property, transport or land tax, even if they pay them.
What will happen if you do not file a declaration on USN
If you are late with the submission of the declaration for 10 working days, the tax office can block your settlement account.
For failure to submit a declaration on the USN, a fine of 5% of the amount of unpaid tax for each month of delay is provided, but not more than 30%. The minimum penalty is 1000 rubles, for example, if you have a "zero" declaration or you did not pass the declaration, but paid the tax.
What will happen if you do not pay advance payments
For non-payment of advance payments and tax on the USN, the tax will impose a fine of approximately 10% per annum. Calculate the penalty can be calculated using the calculator for .
What will happen if you do not pay tax
In addition to tax penalties can impose a fine of 20 to 40% of the unpaid amount.
On how to pay taxes and contributions of IP, we are already wrote . Since 201? the amount of insurance contributions has changed, and the fixed part is 3?385 rubles. (in the Pension Fund of the Russian Federation - ??? rubles, in ФФОМС - 5840 rubles). Also, the deadline for paying an additional 1% to the FIU - before July 1. All the rest is the same.
If you have any questions, write in the comments.