The number of reporting documents of an individual entrepreneur and the frequency of their submission depend on the taxation system he uses. The minimum set is provided for a simplified system.
Necessary
- - computer;
- - Printer;
- - access to the Internet;
- - in some cases, a scanner;
- - up-to-date reporting forms that can be found and downloaded on the Internet;
- - in some cases - postal envelopes;
- - pen;
- - seal.
Instructions
Step 1
An individual entrepreneur applying the simplified taxation system, once a year, must submit: - information on the average payroll number of employees (to the tax office before January 20);
- reporting for the past year on insurance payments to off-budget funds: forms RSV-2, SZV-6-1 and accompanying the last inventory ADV-6-3 (to the Pension Fund until March 31);
- to certify the income and expense book with the tax inspectorate (usually tax authorities require this to be done no later than the last day of the tax return for the past year);
- a single tax declaration due to the use of a simplified taxation system (until the end of April-early May, the deadline may slightly shift). This document is not submitted by individual entrepreneurs applying a simplified taxation system based on a patent;
- a report to the statistics department (upon request, within the timeframe determined by Rosstat for each case, when conducting a study of small business in early 2011, it was necessary to report before April 1).
Step 2
If an individual entrepreneur has employees, he is also obliged to report on the personal income tax paid from their salaries and the contributions that he makes for them to extra-budgetary funds. This is a very broad topic that deserves a separate detailed consideration.
Step 3
Most reporting documents can be submitted in three ways: with a personal visit to the tax office or pension fund, by mail, via the Internet. The exception is the book of accounting of income and expenses. You have to bring it.
Step 4
For a personal visit to the tax office or the Pension Fund, it is necessary during working hours (usually from 9:00 to 17:00) to bring there a printed, completed and signed and stamped document. You will have to print in two copies: one will remain in the tax office or the Pension Fund department, the second, with a mark of acceptance, will be with an individual entrepreneur. In disputable situations, this will serve as proof that the document was provided on time.
Step 5
If you send documents by mail, one copy is enough. But you have to spend money on an envelope, registered mail and a receipt. The latter is especially important: the marks and postmarks on it will serve as proof of the timely submission of the document.
Step 6
The option of submitting reports via the Internet allows an individual entrepreneur to do this from anywhere in the world and at a convenient time. Even if an entrepreneur reports at 23:59 on the last day of the report, no one can find fault with him, but for this you will have to take some action. First, choose a provider of such services. The offer here is quite large. To be convinced of this, it is enough to drive the words "reporting via the Internet" into any search engine. Among such services, one can single out, for example, "Elba" and "Moe Delo". Both are focused on small businesses, including individual entrepreneurs.
Step 7
Then you need to fill out, print and sign the power of attorney and send it to the selected service by mail or download the scan through its website. On his website, the power of attorney form is also downloaded most often.
Then it remains to pay for the selected services. Some services practice only subscription services at an average price of about 2700-6000 rubles. in year. Others make it possible to use one-time services for the delivery of reports, the formation of documents, online consultations, etc. In this case, prices are in the range of 100-500 rubles.
