Choosing a taxation system, future entrepreneurs think about the question "what reports does the individual entrepreneur submit?" In 2015, for all categories of taxpayers, new reporting forms were introduced on special. regimes and insurance premiums. Before making the final choice, it is necessary to clearly understand what composition of reports the individual entrepreneur submits in 2015 and the deadline for submission.
Instructions
Step 1
What reports does an individual entrepreneur submit in 2015 to UTII
To begin with, we will find out what reports the individual entrepreneur submits in 2015, using UTII as a tax system. In this situation, the composition of all reporting will depend on whether the entrepreneur has employees. In this case, you will have to submit the calculations of 4-FSS and RSV-1 to the Social Insurance Fund and the Pension Fund, respectively. List and dates of sending reports if employees are available:
4-FSS - after the end of the quarter until the 20th in paper form and until the 25th in electronic form. And before April 30, in addition to the report, the FSS submit a certificate confirming the main type of economic activity to establish the rate of injury for accident insurance.
RSV-1 - within two months after the end of the quarter until the 15th in paper form and up to 20 - in electronic form.
UTII declaration - until the 20th after the end of the quarter.
Certificate of the number of employees - until January 20.
2-NDFL certificates - until April 1.
If there are no employees, then you need to send to the tax office only the UTII Declaration and a certificate of the average number of employees, in which put the value 0.
Step 2
What reports does the individual entrepreneur submit in 2015 on the STS
For a simplified system, the list is identical to the above, the only exception is a declaration under the simplified tax system.
4-FSS - after the end of the quarter until the 20th in paper form and until the 25th in electronic form. And before April 30, in addition to the report, the FSS submit a certificate confirming the main type of economic activity to establish the rate of injury for accident insurance.
RSV-1 - within two months after the end of the quarter until the 15th in paper form and up to 20 - in electronic form.
STS declaration - until April 30.
Certificate of the number of employees - until January 20.
2-NDFL certificates - until April 1.
For individual entrepreneurs without employees, you need to report only on points 3 and 4.
The patent taxation system is also simplified. What reports does the individual entrepreneur submit in 2015 to the PSN? If there are no employees, then none. For employees, it will be necessary to report only to the Funds and on points 4 and 5.
Step 3
What reports does an individual entrepreneur submit in 2015 to OSNO
For the general taxation system, the list of reporting for entrepreneurs is wider. It includes:
3-NDFL - the tax return must be submitted by April 30.
4-NDFL - fill out at the end of the month in which the entrepreneur received income, by the 5th day of the month following him.
VAT - up to the 25th day after the end of the quarter, mandatory in electronic form, if the entrepreneur does not act as a tax agent.
4-FSS - after the end of the quarter until the 20th in paper form and until the 25th in electronic form. And before April 30, in addition to the report, the FSS submit a certificate confirming the main type of economic activity to establish the rate of injury for accident insurance.
RSV-1 - within two months after the end of the quarter until the 15th in paper form and up to 20 - in electronic form.
Certificate of the number of employees - until January 20.
2-NDFL certificates - until April 1.
Entrepreneurs without employees report only on items 1-3 and 6-7.
