Individual tax reporting submission. Taxation of income from renting out non-residential premises to individual entrepreneurs How much will it cost to rent to individual entrepreneurs

However, the patent tax system (PTS) has not received wide recognition: according to the Apartment Rental Department INCOM-Real Estate, it is currently used by only 10% of the capital's landlords who pay taxes as part of rental housing, the rest file tax returns. Among the reasons for the low popularity of the patent, experts highlight, in particular, several circumstances: firstly, the lack of connection between the cost of this permit and the actual rental yield; secondly, the final expenses of PSN participants (including mandatory payments to individual entrepreneurs) are higher than the income tax for individuals; In addition, the status of an individual entrepreneur significantly limits the rights of the landlord in the event of the sale of a rented apartment. Leading legal consultant of the INCOM-Real Estate Legal Service Kirill Kokorin comments on the characteristics of a patent as a type of tax regime and presents his opinion on the profitability of this system for the landlord.

Purchasing a patent: limitation and price

Kirill Kokorin, leading legal consultant of the INCOM-Real Estate Legal Service: “The acquisition of a patent is only legal for individual entrepreneurs, that is, individuals without individual entrepreneur status cannot use this taxation system. The cost of a patent in the Moscow region is based on the amount of potential annual income from renting out an apartment, which is determined by the Moscow government. As of 2018, the tax rate is 6% of such income. The price of a rental activity permit depends on the location (county and district) where the rental apartment is located and its size.

I will give examples. Patent for an apartment up to 50 square meters. m, located in the South-Western Administrative District, costs 18,000 rubles (the potential annual income from leasing such an object, established by the Moscow government, is 300,000 rubles per year; calculation: 300,000 X 6% = 18,000 rubles). The cost of a patent for an apartment of 75 square meters. m, located in the Central Administrative District, - 54,000 rubles (potentially possible annual income from leasing such an object, established by the Moscow government, is 900,000 rubles per year; calculation: 900,000 X 6% = 54,000 rubles). The amount of actual income, which may be much lower, is not taken into account when calculating the cost of a patent.

The patent system is unpopular - according to INCOM-Real Estate statistics, no more than 10% of those who rent out an apartment in Moscow and pay taxes on this income adhere to this tax regime.”

For landlords, the most suitable tax regime is often the simplified tax system “income”, but it is better to check the conclusions for each specific case by calculations. An example of calculations and 4 situations when it is better to choose a different mode.

For organizations and entrepreneurs, taxation of rental real estate is possible in several options. Each has its own advantages and disadvantages. Let's look at what budget contributions await the property owner and how to choose the optimal tax regime.

Special tax regimes for the lessor

Special modes (STS, UTII, PSN) are distinguished by ease of accounting and reporting, reduce the amount of taxes paid and, for a profitable business, reduce the workload.

All payers under special regimes are exempt from VAT, personal income tax of the entrepreneur, income tax and partially property tax - instead of them, one tax is established.

Features of property tax for special regimes:

paid according to office retail real estate, catering and consumer services facilities, administrative centers, if the corresponding law has been adopted in the region and the cadastral value of the areas has been determined;
rate up to 2% - accepted by local legislation.

Special modes have their own application characteristics.

Two types of "simplified"

If the lessor meets the established criteria, choosing the simplified tax system is often optimal.

A simplified system is available if annual income does not exceed 150 million rubles. (limit from 01/01/2017), the cost of fixed assets does not exceed 150 million rubles. and the number of employees is no more than 100.

"Simplified" can be used in two versions - at the choice of the taxpayer.

rate 15%;
the basis for calculation is revenue reduced by costs;
minimum deductions - 1% of receipts.

rate 6%;
base - revenue, i.e. all receipts;
There are deductions - insurance premiums are subtracted from the calculated payment.

In the regions, benefits may be introduced, but for rental business- it is a rarity.

Paying 15% of profit is more profitable than 6% of income only if the cost-to-revenue ratio is greater than 0.6 - this is extremely rare for rentals.

However, if a legal entity rents out illiquid space for a nominal fee, so that downtime does not bring losses, it is profitable to use the simplified tax system of 15%. The rate is lower than the income tax, there is no VAT, and the amount of deductions can be reduced to a minimum of 1%.

Entrepreneurs in the first type do not actually apply the “simplified tax”, since when renting out non-residential premises to individual entrepreneurs, taxation in the form of the simplified tax system of 6% will reduce the calculated tax on “personal” contributions to the Pension Fund and the Social Insurance Fund. For small rental income, this can reduce the payment to zero, in other cases it can reduce the tax burden.

Patent system for individual entrepreneurs

The regime is available only to entrepreneurs who own real estate and earn no more than 60 million rubles from it. in year.

enforced by regional law (not available in all cities);
rate from 7.5 to 15%;
the basis for calculation is the level of income approved by law (“imputed”);
Deductions for contributions and benefits apply.

Organizations and individual entrepreneurs with employees can reduce the payment (up to 50%) by the amount of paid contributions and benefits. Individual entrepreneurs without employees have the right to reduce UTII by the entire amount of “personal” insurance premiums. Tax accounting and reporting - to a minimum extent.

It is beneficial to use a special regime if you have high and stable income from tenants: if there is no revenue for a certain period, you will still have to pay the “imputation”.

General system: what taxes to pay and when application is justified

This is the most complex mode in terms of accounting and reporting. Traditional (general) taxation involves the payment of three main taxes:

on the profits of organizations and personal income tax for entrepreneurs:
rates are 20% for legal entities and 13% for individual entrepreneurs;

accrued from profit, i.e. allows you to take into account costs;

if expenses equal or exceed revenues, the payable will be zero.
for property:
calculated based on the value of the property;

the rate is up to 2.2% if the calculation is made according to the residual value, and up to 2% if according to the cadastral value; The specific size depends on the region.
for added value:
rate 18%;

in fact, 18/118 of the rent will be paid without utilities and other similar payments;

with quarterly revenue less than 2 million rubles. you can get a VAT exemption.

The main disadvantage of OSNO for rental business is the high tax burden. The share of costs when renting out non-residential premises is low. Therefore, the ability to track expenses - an advantage of OSNO - does not have any special advantages.

In what cases can you not do without a traditional system?

The taxpayer cannot apply the simplified one because it does not meet its criteria. For example, real estate costs more than 150 million rubles, or income has exceeded the established limit (see below for criteria).
Renting premises is a non-core business and brings in insignificant profits. For example, a small part of the cafe area is rented out, and the tax system for the cafe is OSNO. In this case, it is also advisable to leave the lease for common system.

Choosing the most profitable option - examples of calculations

The choice of taxation system depends on many factors. For each specific case, it is better to carry out preliminary calculations.

Example 1

Alta LLC rents out retail space(100 sq. m), utility bills are included in rent.

219,66 - 13,18 = 206,48
(1,220.34 - 650.40) × 20% = 113.99
(1,440.00 - 663.58) × 15% = 116.46
1,440.00 × 6% - 27.18 = 59.22
basic yield for an area of more than 5 square meters. m is 1.2 thousand rubles per month / sq. m. m
(1,440.00 × 0.9 × 1.798 × 15%) - 27.18 = 322.35 (the deflator coefficient is 1.798 for 2017; the adjustment factor is assumed to be 0.9)

Example 2

The conditions are similar to the previous ones, but the lessor is an individual entrepreneur. Insurance premiums in the amount of 39.39 thousand rubles will be added to mandatory deductions.

(1,220.34 - 650.40 - 39.39) × 13% = 68.97
(1,440.00 - 663.58 - 39.39) × 15% = 110.54
1,440.00 × 6% × 50% = 43.20 (can be reduced by no more than half)
(1,440.00 × 0.9 × 1.798 × 15%) - 27.18 - 39.39 = 282.96
1,000.00 × 6% = 60.00 (based on the base yield established in Moscow, Vnukovo)

For the examples considered, the choice is obvious: a simplified taxation system with a rate of 6% allows you to minimize the tax burden.

However, the conclusions are valid for specific situations; in some cases it is worth considering other options:

BASIC: allows you to submit a VAT refund if the object has just been purchased and the seller is a VAT payer. In addition, on a general system, with high current costs, the tax may be zero.
Simplified tax system “income - expenses”: it is profitable if it is better to do without VAT, but the share of costs is high (exceeds 60% of revenues).
UTII: you can save for areas larger than 5 square meters. m, if the rent is above 5,400 rubles. / sq. m.
PSN: profitability depends on the region. Thus, for the city of Novosibirsk, according to the conditions discussed above, the cost of a patent will be 24 thousand rubles, and a patent will turn out to be the most profitable solution.

According to the standard terms of a lease agreement for residential (non-residential) premises, the lessor undertakes to provide the tenant with premises for a fee for temporary possession and use or for temporary use.

In accordance with Art. 608 of the Civil Code of the Russian Federation, the right to lease property (including non-residential premises) belongs to its owner. Moreover, the law does not indicate the need for the landlord - an individual to register as an individual entrepreneur in order to transfer the premises for rent. Accordingly, an individual may be a lessor of property owned by him, without being an individual entrepreneur. However, it should be noted that the situation presented above will comply with the law only if the citizen’s activity in leasing property is not entrepreneurial.

According to paragraph 1 of Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by a person registered as an entrepreneur in the manner prescribed by law. Its signs are reflected in letters of the Ministry of Finance of the Russian Federation dated November 7, 2006 No. 03-01-11/4-82 and dated September 22, 2006 No. 03-05-01-03/125:

production or acquisition of property for the purpose of subsequent profit from its use or sale;

accounting of business transactions related to transactions;

the interconnectedness of all transactions made by a citizen in a certain period of time;

stable relationships with sellers, buyers, and other counterparties.

This legal position is adhered to and the Judicial Collegium for Administrative Cases Supreme Court RF. IN in its definition No. 16-КГ18-17 The Supreme Court of the Russian Federation confirmed that the owner of non-residential premises is obliged to pay VAT if he is engaged in entrepreneurial activity by renting them out without registering as an individual entrepreneur.

Based on the circumstances of the case, Supreme Court of the Russian Federation pointed out that the objective criterion for qualifying the plaintiff’s activity as entrepreneurial is the purpose of non-residential premises, as well as the type of permitted use land plots on which they are located.

In the current situation and an individual, being the owner of real estate (trade pavilions), rented them out. Based on the results of the audit, the tax authority, expressing the opinion that by renting out the above premises, the owner was engaged in entrepreneurial activity, charged him additional value added tax, penalties and a fine.

The owner of the premises went to court because he believed that, as the owner, he had the right to lease non-residential premises on the basis of civil transactions. This does not apply to entrepreneurial activity, and he paid personal income tax on the income received.

According to the court of first instance, the mere fact that the owner of the premises has made compensated transactions is not sufficient to recognize him as an entrepreneur, and leasing his own property is the implementation of his legal right. However, the appellate court overturned this decision, recognizing the inspection's conclusions as justified. The plaintiff rented out non-residential premises belonging to him to a legal entity for carrying out commercial activities. Consequently, the citizen had to pay value added tax.

The Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation agreed with the appellate instance and recognized the conclusions of the inspectorate that the individual carried out entrepreneurial activities were justified, since the property belonging to him was intended for use for retail premises and located on land plots, which are also intended for trading activities.

The article will touch upon the main points regarding tax reporting of individual entrepreneurs. To which state authorities should you submit it, how to do it correctly and in what time frame - further.

Before you start doing business, you need to carefully study the reporting documentation - the rules for its preparation and submission.

It will need to be provided to the tax authorities, so it is important to know all the subtleties and nuances.

What you need to know

The legislation establishes various regimes for taxation.

Depending on the type of activity that an individual entrepreneur chooses, the regime of his tax payments and the number of documents to be submitted to the tax office are determined.

To facilitate the activities of individual entrepreneurs, special regimes have been introduced, which include the simplified tax system (6% and 15%), UTII, unified agricultural tax, patent system.

As soon as an individual entrepreneur chooses the best option for himself, he needs to start studying the documentation for submission to the tax service.

Reporting types:

BASIC	In this case, taxes on property, individuals and value added are paid. Required documents - declaration, reporting in form 3-NDFL and 4-NDFL
simplified tax system (15% and 6%)	Simplified taxation systems. You will only have to submit annual reports
UTII	They use individual entrepreneurs who work in the field of trade and transportation. The declaration must be submitted quarterly
Unified agricultural tax	Entrepreneurship in the field Agriculture. A report is submitted in the form of a declaration, and if the entrepreneur has land, he will also have to report for the tax on it
Patent system	Least in demand. A patent makes up 6% of an individual entrepreneur’s income. In this case, a declaration is not provided; it is necessary to keep a book of income and expenses

If an individual entrepreneur has employees, then it is necessary to report for them. Regardless of the type of taxation, individual entrepreneurs are required to transfer personal income tax every month.

He is kept from wages employees. Also at the end of the year it is necessary to provide Form 2-NDFL reports for each employee.

Reporting is divided into 3 types - for the Pension Fund, the Tax Service and the Social Insurance Fund.

You must submit to the Federal Tax Service:

headcount report;
certificates type 2-NDFL;
income register;
reporting form 6-NDFL.

For the Pension Fund you will need:

calculations for paid insurance for employees;
personalized accounting;
report S3V-M.

Reports are submitted to the Insurance Fund for paid insurance premiums for employees (if any), form 4-FSS.

Basic Concepts

Tax return	A written application submitted by the taxpayer to the inspectorate. It is provided for each tax separately and contains information about income and its sources, expenses
Individual entrepreneur	A person of physical type who has been registered with state authorities and carries out entrepreneurial activities
Tax service	Executive authority whose main function is to control compliance with the law
UTII	A single tax on imputed income; the tax is levied not on the received profit, but on the expected
Unified agricultural tax	Unified agricultural tax; applies instead of paying tax on income received
Patent system	A tax regime that is only allowed to apply to individual entrepreneurs. If an individual entrepreneur has more than 15 employees, then it is not permissible to use the system
Personal income tax	Income deducted from employee salaries
simplified tax system	A simplified tax system, the purpose of which is to reduce the tax burden on business entities and simplify accounting
BASIC	General taxation system; accounting is kept in full, all types of taxes are paid

When should I take it?

The deadline for submitting the declaration depends on many factors - the type of activity, taxation regime and whether the individual entrepreneur has hired workers.

If an individual entrepreneur has hired employees, then reports must be submitted every 4 months.

All information must be provided to the Social Insurance Fund. Available for rent in the middle of the quarter, but no later than the 15th.

After delivery, be sure to notify the Pension Fund. If there are no employees, then information should be submitted after the 20th quarterly. Payment of the single tax is due by the 25th.

Every year, individual entrepreneurs must take the following:

Information submitted to the tax service about the average number of employees must be provided before January 20. About workers' incomes - until April 30.

If an individual entrepreneur uses a simplified taxation system, then fewer reports are expected.

They are due within the following deadlines:

This applies to the simplified tax system at 6%. Entrepreneurs using the simplified tax system at 15% must submit the following:

Legal basis

The concept of a tax return is highlighted in Article 80 (clause 1) of the Tax Code.

According to Article 227, paragraph 6 of the Tax Code, personal income tax must be paid to the tax office at the place of registration by the 15th.

Chapter 23 of the Tax Code establishes the following:

According to Article 398 of the Tax Code Russian Federation, starting from January 1, 2018, individual entrepreneurs are exempt from filing a land tax return.

The procedure for submitting individual entrepreneur reports to the tax office in 2018

The following changes occurred in 2018:

What documents need to be prepared

The following reports are submitted to the tax service:

balance form No. 1;
documents on changes in capital;
documentation of income and expenses;
certificates of movement Money on account;
Form No. 6 – that the money has been received;
appendices to the accounting balance sheet;
certificate of number of employees;
explanatory notes (if required).

Which tax office should I submit to?

All reporting and other documents are submitted to the tax office at the place of registration of the individual entrepreneur.

How to serve

There are several ways to submit tax reports:

Self-employed individual entrepreneur	Completes paper documentation and submits it to tax office
A representative is selected	To whom a power of attorney (certified by a notary) is issued and who is responsible for submitting reports
Having prepared Required documents, the individual entrepreneur takes them to a lawyer and assures	After that it is sent by mail. In this case, it is necessary to make an inventory of the investment and fill out a notification form
Find a company	Provides accounting and tax support, and entrust your affairs to her
You can submit your individual income tax return online	Tax inspectors require this particular delivery option, since the data is easier and faster to process, and there is no need to enter information from the document into the database

Tax difference with LLC

Tax type	IP	OOO
simplified tax system “income” - 6%	Replaces imputed tax, property tax and VAT. There should be no more than 100 employees, income should be less than 60 million rubles per year.	Exempt from VAT, property and profit taxes. Maintaining accounting records and a ledger of income and expenses is mandatory.
Simplified tax system “income minus expenses” – 15%	Replaces personal income tax, property tax and VAT.	Exempt from other taxes
UTII	The amount of profit does not matter; expenses do not need to be confirmed. There is no need to pay personal income tax, VAT and other taxes	The amount of income is determined by law. Exemption from other taxes
Unified agricultural tax	Mandatory maintenance of a ledger of expenses and income, taxes are not paid	No taxes paid
Patent regime	The number of employees should not exceed 15 people, income should not exceed 60 million rubles per year	Not used

There are fixed taxes that only individual entrepreneurs pay; organizations are exempt from them:

to the Pension Fund;
to the tax service - Federal Tax Service;
to the Social Insurance Fund.

Emerging nuances

The reporting of individual entrepreneurs has certain nuances. Using a single tax on imputed profit, it is also necessary to submit a UTII declaration to the tax authorities.

Otherwise, the individual entrepreneur faces liability in the form of a fine, the amount of which is 5% of the tax amount.

With UTII

No matter how much income an individual entrepreneur receives, the amount of tax in this system will be fixed.

If the individual entrepreneur has expressed a desire to use this mode, he needs to submit an application for UTII to the tax service.

If the entrepreneur is not registered with the tax service, you must first register.

There are nuances under which it is allowed to use the UTII mode:

a tax on a certain type of activity was introduced in the territory where the individual entrepreneur is registered;
number of employees no more than 100 people;
the requirements of the Tax Code are met - hall area and others.

The declaration is submitted to the tax service every quarter - 4 times a year, until the 20th.

When using UTII, 2 values are taken into account - the amount of expected profit and 15% of the expected income (tax amount).

Under the general taxation regime

There are few entrepreneurs using this system. Certain types of activities require the use of this particular mode.

It is used when the activities of an individual entrepreneur do not fall under UTII and a simplified form is not selected. The use of OSNO does not relieve one from the obligation to pay personal income tax.

Quantity reporting documentation Depends on staff availability. If there are no workers, then the following is given:

value added tax declaration;
for the income of individuals, form 3-NDFL;
reporting of estimated income, form 4-NDFL.

For entrepreneurs with employees, in addition to the above declarations, a report of form 2-NDFL is submitted. It is compiled for each employee separately. You can submit in person, by mail or online.

However, in 2018, changes came into effect according to which, if an individual entrepreneur has more than 25 employees, reporting must be submitted only electronically. In this case, you must have a digital signature.

Submission of zero reporting

When carrying out business activities, downtime is possible due to many reasons. The result is that the individual entrepreneur did not make a profit.

In the absence of income or complete cessation of activity, the obligation to report to state authorities remains. In this case, zero reporting is submitted.

The legislation does not contain such a term, but it does not prohibit filing reports of lack of profit.

When preparing zero reporting, it is assumed that no activity was carried out during a certain period of time, therefore there is no basis for calculating tax.

The preparation of such reports is almost the same as the usual ones. The only difference is that there are no indicators in the columns.

An individual entrepreneur can prepare zero reporting independently, without the help of an accountant.

There is no special form, just fill out a standard form. When using the simplified system, reporting must be submitted by April 30.

At the same time, there is a nuance - if during the activity the expenses were higher than the income, then the individual entrepreneur is obliged to pay 1% of the income.

In this case, the declaration is no longer considered zero. Under the patent taxation regime, zero reporting is not submitted.

When paying a single tax on imputed income, individual entrepreneurs do not have the opportunity to provide a zero tax.

Under the general system, zero reporting is provided. Criteria for submitting such a declaration:

there is no movement on the individual entrepreneur’s current account;
the entrepreneur did not conduct business, did not issue checks or invoices;
The individual entrepreneur has recently been registered.

Zero declarations are submitted in the same order and within the same time frame. Zero reporting is submitted to the Pension Fund and the Social Insurance Fund if the individual entrepreneur has employees.

The law does not establish a fine for failure to submit reports, but sanctions for late submission do exist.

Thus, when carrying out business activities, tax reports are submitted to various state bodies. It must be provided within the time limits established by law.

If no activity is carried out, the individual entrepreneur must deregister himself as a taxpayer on imputed income.

buhonline24.ru

After registration, all individual entrepreneurs need to pay insurance premiums

After registering an individual entrepreneur, you need to pay contributions to the Pension Fund for pension insurance and to the Federal Compulsory Medical Insurance Fund for health insurance.

Individual entrepreneur insurance premiums for 2017: 27,990 R + 1% of income over 300,000 rubles

The total amount of contributions depends on the income of the entrepreneur. Please note, not from profit, but from income:

on OSNO - all income subject to personal income tax;
on the simplified tax system - income from the sale of goods or services and non-operating income (for example, material benefits). Expenses are not taken into account, even if you are on the simplified tax system “income minus expenses”;
for UTII - imputed income, calculated on line 100 of the UTII report for each quarter;
on a Patent - potential income established in the region for your type of activity. The amount of potential income must be adjusted for the period for which you purchased the patent.

When combining several taxation systems, income must be added up.

December 31, 2017- last day to pay the fixed part of 27,990 rubles.
April 2, 2018— last day to pay 1% of income over 300,000 rubles.

All LLCs must maintain accounting records and submit accounting reports

You have to take into account information about the organization’s activities and its financial situation. All business transactions are important for accounting: selling goods, purchasing materials from suppliers, providing services to customers, paying salaries to employees. Each operation must be confirmed by a document: an agreement, a deed, an invoice, a payment order or another.

At the end of the year, all data is summarized into one report, which is called “accounting statements”. This report is primarily needed by the tax authorities and Rosstat; it should be submitted every year by March 31.

Accounting is not an easy topic, but Elba will help you deal with it without an accountant. Read more details
in the article: “Accounting without an accountant: what LLC needs to know.”

Taxes and reports on the simplified tax system, UTII and patent

Other taxes and reports depend on the chosen taxation system. Beginning entrepreneurs most often choose the special modes of the simplified tax system, UTII and patent, so we will talk about reports for these systems.

Taxes and report on simplified tax system

If you decide to work under the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for individual entrepreneurs, April 30. A report on the simplified tax system is the main document that will help you check whether you paid taxes correctly, whether you hid part of your income from the state and other important things. Even if you did not earn anything last year, you will still have to send a so-called “zero” declaration.

Despite the fact that the report is submitted once a year, the tax must be paid quarterly:

for the quarter until April 25;
half a year before July 25;
9 months before October 25th.

Taxes and UTII report

The UTII report contains information about activities and indicators that affect the amount of tax. If you applied for UTII, you need to report to the tax office every quarter by the 20th of the next month:

I quarter - until April 20;
II quarter - until July 20;
III quarter - until October 20;
IV quarter - until January 20.

The tax must also be paid every quarter, but the deadline is set on the 25th.

Taxes on a patent

The patent is only suitable for individual entrepreneurs who have less than 15 employees and whose income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office regarding activities on the patent. If you have applied for a patent, then you just need to pay the patent amount on time.

Patent payment terms

A patent for a period of up to 6 months must be paid no later than the expiration of the patent.
A patent for a period of 6 months to a year is paid in two parts:

1/3 of the amount no later than 90 days after the start of the patent.
The remaining part, 2/3 of the amount, no later than the expiration date of the patent.

Reports for individual entrepreneurs with employees and all LLCs

For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for an LLC, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered an employer by default.

Every month, employees must make contributions to the tax office and the Social Insurance Fund. Total contributions range from 30.2% to 38% of wages, but benefits are available for some types of business. We talked about existing benefits in the article “Who can save on employee contributions.” All information about insurance premiums is included in reports for the tax and Social Insurance Fund.

Tax reports for employees

Since 2017, you will need to submit calculations of insurance premiums for employees to the tax office. It is submitted once a quarter - until the 30th day of the month following the quarter (until April 30, until July 30, until October 30, until January 20).

Reports to the Pension Fund for employees

Every month, the SZV-M report is submitted to the Pension Fund of Russia, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.

A new report on employee experience has appeared. The first time you will need to report before March 2, 2018 - for 2017.

Report to the Social Insurance Fund for employees

Once a quarter you need to report to the Social Insurance Fund about the contributions for employee injuries that you paid there. The report in Form 4-FS on paper is submitted by the 20th of the month following the quarter, and via the Internet - by the 25th.

Personal income tax report for employees

As an employer, you are required to withhold 13% tax from your employee’s salary. This is personal income tax - personal income tax. It must be transferred to the tax office no later than the next day after salary payment. Then reflect all information about employee income and personal income tax withheld and paid in the reports.

Every quarter the tax office expects the 6-NDFL report. It contains the amount of income that all employees received, tax deductions and the total amount of personal income tax.

Deadlines are set:

for the first quarter - until April 30;
for the second quarter - until July 31;
for the third quarter - until October 31;
a year - until April 1.

In addition, at the end of the year, before April 1, send 2-NDFL certificates for each employee. They contain the monthly income of each employee, tax deductions and personal income tax amounts.

Report on the average number of employees

This is the smallest report that contains a single indicator - how many people worked for you on average last year. This must be reported to the tax office annually by January 20th.

For an LLC, the first report must be submitted earlier - before the 20th of the next month after registration, and then only at the end of the year until January 20.

Additionally: report to Rosstat

Sometimes Rosstat conducts research on individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, an official letter will be sent to your address with a form attached and instructions for filling it out. But the likelihood of this is not too high - the letter will be sent to you only if you are included in the observation sample.

Don’t be alarmed, you don’t have to remember all these taxes, reports and deadlines. Elba will create your personal tax calendar and remind you of all important deadlines in advance - sign up and try it yourself.

e-kontur.ru

What kind of reporting do individual entrepreneurs keep? There are differences between entrepreneurs and entrepreneurs. If one submits a single declaration once a year, then the other can fill out several reports every quarter, or even month. This depends on the chosen tax regime and whether the entrepreneur has employees.

Other types of reporting
Post-registration reporting
Reports of an entrepreneur who does not carry out activities

The entrepreneur’s obligation to report to the tax authorities on his activities arises immediately after registration and remains with him until the closure of the individual entrepreneur.

Types of tax reporting for individual entrepreneurs

Entrepreneurs on OSNO at least fill out a personal income tax and VAT declaration.

Individual entrepreneur reporting to the simplified tax system and unified agricultural tax, if there are no employees, is only one declaration per year.

Entrepreneurs report to UTII every three months.

Declarations for other taxes may be added to this if, due to the nature of the individual entrepreneur’s activity, they will have to pay them.

The obligation to pay tax does not always mean the obligation to fill out a tax return. For example, the Federal Tax Service calculates property tax and land tax for entrepreneurs themselves and sends a notification. The businessman only has to pay the amount indicated therein, and does not need to file declarations.

Deadlines for submitting declarations:

1. On BASIC:
. VAT - until the 25th day after the end of the reporting quarter;
. 3-NDFL - once a year until April 30.

3. On UTII - until the 20th after each quarter.

Reports of individual entrepreneurs with employees

If an entrepreneur has employees, he must also report to the tax office on personal income tax and insurance premiums for employees, and annually submit information about the average number of employees. These reports are mandatory for all employers, regardless of what tax regime they apply.

In addition to the Federal Tax Service, employers monthly send to the Pension Fund information about insured persons in the SZV-M form and about the length of service of employees in the SZV-experience form. The quarterly form 4-FSS for accident insurance contributions is submitted to the Social Insurance Fund.

Deadlines for submitting reports to individual entrepreneurs and employees.

Moscow, October 23, 2018. - One of the legal ways to rent out an apartment is to purchase a patent after an individual receives the status of an individual entrepreneur (IP): the tax rate in this case is 6% versus 13% when paying personal income tax. However, the patent tax system (PTS) has not received wide recognition: according to the Apartment Rental Department INCOM-Real Estate, it is currently used by only 10% of the capital's landlords who pay taxes as part of rental housing, the rest file tax returns. Among the reasons for the low popularity of the patent, experts highlight, in particular, several circumstances: firstly, the lack of connection between the cost of this permit and the actual rental yield; secondly, the final expenses of PSN participants (including mandatory payments to individual entrepreneurs) are higher than the income tax for individuals; In addition, the status of an individual entrepreneur significantly limits the rights of the landlord in the event of the sale of a rented apartment. Leading legal consultant of the INCOM-Real Estate Legal Service Kirill Kokorin comments on the characteristics of a patent as a type of tax regime and presents his opinion on the profitability of this system for the landlord.
Purchasing a patent: limitation and price

I will give examples. Patent for an apartment up to 50 square meters. m, located in the South-Western Administrative District, costs 18,000 rubles (the potential annual income from leasing such an object, established by the Moscow government, is 300,000 rubles per year; calculation: 300,000 X 6% = 18,000 rubles). The cost of a patent for an apartment of 75 square meters. m, located in the Central Administrative District - 54,000 rubles (potentially possible annual income from leasing such an object, established by the Moscow government, is 900,000 rubles per year; calculation: 900,000 X 6% = 54,000 rubles). The amount of actual income, which may be much lower, is not taken into account when calculating the cost of a patent.

The patent system is unpopular - according to INCOM-Real Estate statistics, no more than 10% of those who rent out an apartment in Moscow and pay taxes on this income adhere to this tax regime.”

Reasons for the unpopularity of PSN

Kirill Kokorin: “The presence of a patent is not related to the size and regularity of income from renting out an apartment: the landlord buys this permit for a certain period (from 1 to 12 months within a calendar year), and even if the object has been idle all this time - for example , it was not possible to pass it, the patent is not renewed and its cost is not refunded.

In addition, regardless of whether income is received from renting out an apartment or not, the individual entrepreneur makes annual mandatory payments to the Pension Fund - in 2018 this is 5,840 rubles, as well as to the Federal Fund health insurance– in 2018 it is 26,545 rubles. The total amount of mandatory payments is 32,385 rubles. For an individual entrepreneur who has purchased a patent, the possibility of reducing the amount of tax on the amount of insurance premiums is not provided.

The expenses of landlords who are individual entrepreneurs include the cost of a patent and mandatory payments. Individuals pay only personal income tax. Let's look at an example. Apartment in the South-Western Administrative District with an area of 45 sq. m is rented for 30,000 rubles per month, the annual rental income is 360,000 rubles. The cost of renting out this apartment for an individual (personal income tax) with such income will be 46,800 rubles per year (360,000 X 13%); for individual entrepreneurs – 50,385 rubles (18,000 rubles for a patent + 32,385 rubles as mandatory payments).

To determine the feasibility of purchasing a patent, each landlord should carry out a competent calculation of all possible options.”

Seller of an apartment with individual entrepreneur status: features of the situation

Kirill Kokorin: “The owner of a living space who has used it at least once for business purposes, having the status of an individual entrepreneur, will not be able to sell this apartment as an individual, only as an individual entrepreneur. This means that the seller is deprived of all benefits and deductions that are due to an individual. If the owner officially liquidates the individual entrepreneur, the situation during the sale will only become more complicated. The seller of an apartment that was previously used for business purposes who has lost the status of an individual entrepreneur is obliged to pay personal income tax on the entire amount received from the sale. The period of ownership of the apartment does not matter. This is the stable position of the Ministry of Finance.

It might be useful to read: