LLC reporting on the simplified tax system: what reports are submitted using the simplified system. Submitting reports under the simplified tax system for the year - what to submit? Reporting simplified taxation system

27.12.2023

Simplified taxation system (hereinafter referred to as simplified taxation system) “simplified” is the most common taxation system in Russia, it is regulated by Ch. 26.2 of the Tax Code of Russia (hereinafter referred to as the Tax Code of the Russian Federation). A limited liability company or, as it more commonly sounds, LLC, like a “simplified” company, is the most common form of small business in Russia. And accordingly, what does not require proof is that small businesses use the legal form of LLC, which most often uses the “simplified” form.

Note! link.

Not all organizations can apply the simplified tax system. Clause 3 of Article 346.12 of the Tax Code of the Russian Federation provides a whole list of organizations that cannot apply this taxation regime. Restrictions related directly to the type of activity of the organization: banks and microfinance organizations; insurers; notaries; non-state pension and investment funds; professional participants in the securities market; pawnshops; organizations engaged in the production of excisable goods, as well as the extraction and sale of minerals and the conduct and organization of gambling; state and budgetary institutions; foreign organizations; private employment agencies.

There are also restrictions that do not depend on the type of activity:

organizations with branches;
at the end of the year, income should not exceed 150 million rubles.
the average number of employees does not exceed 100 people;
the residual value of fixed assets in accounting does not exceed 150 million rubles.

If your LLC does not belong to these types of activities and meets the restrictions on income, employees, branches and the value of fixed assets, then it can switch to a simplified taxation system.

To switch to the simplified tax system, you must submit a notice of transition to the tax authority (at the location of the organization) from October 1 to December 31, while the organization’s income for 9 months should not exceed 112.5 million rubles. (newly created organization within 30 calendar days from the date of registration). Thus, you can apply the simplified tax system from the beginning of the new calendar year.

It is important to note! The simplified tax system can also be used with other taxation regimes. If income at the end of the year exceeded 150 million rubles, then your organization is deprived of the right to use the simplified tax system. To switch to another tax regime from the beginning of a new calendar year, you must notify the tax authority before January 15.

Taxes that the simplified tax system replaces:

Corporate income tax;
Organizational property tax;
Value added tax.

In paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation describes in detail the exceptions in this case. Other taxes (land, transport, insurance premiums, etc.) if they relate to your LLC, then they are paid in the existing order, no exceptions are introduced here.

Under the simplified tax system, the object of taxation can be income or income reduced by the amount of expenses. The choice in this case is made by the LLC itself and it can change annually; for this it is necessary to notify the tax authority before December 31.

Table - Comparative characteristics

Income	Income minus expenses
Bid 6%	Bid 15%
Tax may be reduced on the amount of insurance premiums, expenses for the payment of temporary disability benefits paid at the expense of the LLC and payments (contributions) under voluntary personal insurance contracts, but not more than 50% of the tax amount	No
The procedure for determining income is presented in Article 346.15 of the Tax Code of the Russian Federation
Expenses are not taken into account	The procedure for determining expenses is presented in Article 346.16 of the Tax Code of the Russian Federation
The procedure for recognizing income and expenses - cash method (346.17 Tax Code of the Russian Federation)
No	Minimum tax 1% of income (in the next tax periods it will be possible to write off the difference between the minimum tax and the one accrued for the loss, see details in clause 6 of Article 346.18 of the Tax Code of the Russian Federation)
Tax period - year
Reporting periods: quarter, half year, 9 months ( It is important to note! Reporting is carried out on an accrual basis)

Thus, no one can tell you which mode is better, you need to analyze your activity, weigh all the nuances, you can change this mode every year.

LLC reporting on the simplified tax system terms and forms

The first quarter is one of the busiest quarters, as reports for the past year are submitted; the months of April, July and October are busy during the year, as reports for the quarter must be submitted. Basically, reporting is submitted on an accrual basis, i.e. for the first quarter, half a year, 9 months. It is also necessary to say that documents can be submitted both in paper and electronic form, but there are certain requirements that need to be paid attention to.

Table - Deadlines and reporting forms

Where to take it	What to take	Form / Form	Due dates
Inspectorate of the Federal Tax Service	The number of workers should not exceed 100 people.	KND form 1110018 form approved by order of the Federal Tax Service of Russia No. MM-3-25/174 in 2007.
	LLCs with registered vehicles pay tax and submit a declaration. It is important to note! Since 2017, the declaration has a new form (the form was approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@), and it is necessary to report for 2017 using the new form (for 2016 they were reporting using the old form)
	LLCs with land plots on the balance sheet (which are recognized as objects of taxation) pay tax and submit a declaration. It is important to note! Since 2017, the declaration has a new form (the form was approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347), and it is necessary to report for 2017 using the new form (for 2016 they were reporting using the old form)
	The annual financial statements of the LLC are sent to the Federal Tax Service and Rosstat. Small businesses have the right to submit reports in a simplified form.	Balance sheet f1, financial results statement f2 and appendices thereto
	The main type of reporting LLC uses under a simplified taxation regime is a declaration under the simplified tax system
	Pension Fund	Information about insured persons - this reporting form is filled out for all employees; if the number of employees is more than 25, then it is submitted electronically.		Quarterly, no later than the 20th day of the month following the reporting period 1st quarter - 20.04 Half-year - 20.07 9 months - 20.10 Over the past year - 20.01
	Pension Fund	It is necessary to confirm the type of activity, based on this the rate of contributions for injuries will be established	1. Application for confirmation of the main type of economic activity; 2. Certificate confirming the main type of economic activity; 3. A copy of the explanatory note to the balance sheet for 2016 (small businesses do not submit it)

Declaration for property tax, corporate income tax, VAT - Don't give up, since in this taxation regime LLCs are exempt from paying these taxes, but there are exceptions to clause 2 of Art. 346.11 Tax Code of the Russian Federation.

It is important to note! If the day for submitting information falls on a weekend or non-working holiday, then according to the general rule prescribed in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline is postponed to the next working day.

It is important to note! The declaration under the simplified tax system is submitted once a year, and advance payments under the simplified tax system are paid quarterly (by the 25th day of the month following the reporting period).

Let us remind you! You can easily prepare and submit reports under the simplified tax system using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by

Filing reports for the year - the simplified tax system requires a different set of documents depending on who the taxpayer is (organization or individual entrepreneur). Let's look at what determines the list of mandatory reports for various simplifications.

The set of mandatory annual reports for persons using the simplified procedure depends on whether it is an organization or an individual entrepreneur. Moreover, the differences in these sets are quite significant. They are determined by the following factors:

An individual entrepreneur, unlike a legal entity, has no obligation to keep accounting (subclause 1, clause 2, article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ) and, accordingly, submit accounting reports based on accounting data (clause 1 of Art. 13 of Law No. 402-FZ);
An individual entrepreneur who does not have employees does not submit those reports that are mandatory for persons making payments to individuals;
An individual entrepreneur, even if he has objects subject to taxation, does not independently calculate property taxes (on property that is not excluded from taxation when applying the simplified tax system, transport, land).

At the same time, there is reporting that must be submitted by all simplifiers without exception. This is a simplified tax system declaration, generated annually at the end of the year and reflecting the accrual of the main tax for this special regime, replacing (clauses 2, 3 of Article 346.11 of the Tax Code of the Russian Federation):

income tax for legal entities and personal income tax for individual entrepreneurs;
property tax (except for that calculated from the cadastral value);
VAT (except for mandatory payment in certain situations).

Look for the declaration form under the simplified tax system for 2018-2019.

However, for this mandatory reporting there is a difference, depending on whether the taxpayer belongs to legal entities or individual entrepreneurs. It consists in the deadline for submitting the declaration, the deadline of which, established for the year following the reporting year, will be (clause 1 of Article 346.23 of the Tax Code of the Russian Federation):

for a legal entity - March 31 (in 2019 until April 1) (subparagraph 1);
for individual entrepreneurs - April 30 (subsection 2).

The simplified tax system declaration limits the list of reports required for individual entrepreneurs to report to the simplified tax system for the year if the entrepreneur does not have employees. If there are such employees, then he will have to submit the entire set of reports related to their presence.

Do you have any questions when calculating simplified tax or filling out a declaration? On our forum you can get an answer to any of them. For example, you can find out the main differences between the simplified tax system “income” and “income minus expenses”.

Reporting on payment of income to individuals

The lists of reports and the dates of their submission for mandatory reporting submitted in connection with the payment of income to employees are the same, regardless of who they are generated by (legal entity or individual entrepreneur). This is the reporting:

by average number;
personal income tax;
insurance premiums;
length of service

Results

Mandatory annual reporting for any simplified tax system is the simplified taxation system (STS) declaration. LLCs always, and individual entrepreneurs if they have hired employees, must submit reports related to the presence of such employees and the payment of income to them. The LLC, in addition, has the obligation to submit accounting reports and (if there are grounds for assessment) - declarations for property tax, calculated from the cadastral value, land and transport taxes.

Reporting of organizations under a simplified taxation system

Monthly reporting:

Form SZV-M, submitted to the Pension Fund no later than the 15th day following the reporting month.

Reports submitted based on the results of the reporting periods (1st quarter, 1st half of the year, 9 months) as of January 1, 2018:

The payroll statement for the funds of the Social Insurance Fund of the Russian Federation in Form 4 of the FSS (for contributions from accidents and occupational diseases) is submitted to the FSS no later than the 20th (in paper form) or 25th (in electronic form) of the month following the reporting period.
Calculation of insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of contributions for temporary disability and maternity) in the form KND-1151111 - is submitted to the territorial tax office no later than the 30th day of the month following the reporting period.
Organizational income tax declaration (submitted by organizations that have received income taxed at the rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code. Submitted to the tax office no later than the 28th day of the month following the reporting period (the annual declaration is submitted before March 28 Also, the declaration must be submitted by those organizations on the simplified tax system that are tax agents (for example, when paying dividends to participants-legal entities, when paying dividends to individuals, the organization is not a tax agent!)
VAT return. For rent if the organization is a tax agent or has issued a VAT invoice and is obliged to pay tax to the budget. Submitted to the Federal Tax Service at the place of registration of the organization no later than the 25th day of the month following the reporting quarter.
Organizations and individual entrepreneurs working under intermediary agreements (commission, agency, etc.) with taxpayers using OSNO and issuing/receiving VAT invoices under agreements with them are obliged no later than the 20th day of the month following the reporting quarter, submit electronic logs of issued/received invoices to the Federal Tax Service.
Calculation of personal income tax amounts calculated and withheld by the tax agent 6-NDFL. Submitted no later than the 30th day of the month following the reporting period. The annual form must be submitted no later than April 1.
Calculation of advance payments for corporate property tax. Rent if the organization owns real estate, taxed based on the cadastral value of the property. The list of such property is specified in Article 378.2 of the Tax Code. Submitted no later than the 30th day of the month following the reporting period. For the year, it is not a calculation that is submitted, but a declaration, the deadline for submission is March 30.

Note! Declarations under the simplified tax system based on the results of reporting periods are not submitted, but advance tax payments must be made (no later than the 25th day of the month following the reporting period). Quarterly calculations for transport and land taxes are also not submitted, but if local legislation provides for the payment of advance tax payments, they must be paid.

Reporting submitted at the end of the year

To the reporting specified above in paragraphs 1-6 is added

Accounting statements of the organization. Submitted to the tax authorities and Rosstat no later than March 31.
Information on the average number of employees is submitted to the Federal Tax Service at the place of registration of the organization no later than January 20.
The single tax declaration under the simplified taxation system is submitted to the Federal Tax Service at the place of registration of the organization no later than March 31.
Information on the income of individuals in form 2-NDFL is submitted to the Federal Tax Service no later than April 1.
The land tax declaration (only for land tax payers, i.e. those organizations that own land plots) is submitted to the Federal Tax Service by February 1.
The transport tax declaration (only for transport tax payers, i.e. those organizations that own vehicles) is submitted to the tax office before February 1.
Confirmation of the main type of activity in the Social Insurance Fund (to determine tariffs for insurance premiums against accidents and occupational diseases) - is submitted to the Social Insurance Fund before April 15. Two forms are submitted - a certificate confirming the main type of activity and an application for confirmation of the main type of activity.
Personalized reporting to the Pension Fund. Forms SZV-STAZH and EDV-1. Submitted to the territorial branch of the Pension Fund by March 1 of the year following the reporting period.

Special mention should be made about statistical reporting. Due to the fact that there are a lot of forms, some of them depend on the type of activity and/or region, it is not possible to provide a general list of forms for organizations. Therefore, it is better to find out about the need to submit statistical reporting in your statistics department.

To calculate advance payments and the simplified tax system, you can use a free online calculator directly on this website.

What is the simplified tax system

The simplified taxation system is one of the most economically feasible tax regimes, allowing to minimize tax payments and reduce the volume of reporting.

A feature of the simplified tax system, like any other special regime, is the replacement of the main taxes of the general taxation system with one - a single one. The following are not subject to payment on the simplified basis:

Personal income tax (for individual entrepreneurs).
Income tax (for organizations).
VAT (except for export).
Property tax (except for objects for which the tax base is determined as their cadastral value).

Free tax consultation

Who has the right to apply the simplified tax system in 2019

Individual entrepreneurs and organizations that meet certain conditions, in particular:

The income limit at the end of the reporting or tax period does not exceed 150,000,000 rub.
The number of employees is less than 100 people.
The cost of fixed assets is less 150 million rubles.

note, that since 2017 the limits on the transition and application of the simplified tax system have changed. The income limit for switching to the simplified tax system has been more than doubled, the income limit for applying the simplified taxation system has been increased from 60 million rubles. up to 150 million rubles, and the maximum cost of fixed assets that allows the use of the “simplified tax” is now equal to 150 million rubles. (instead of 100 million rubles in 2016). Starting from January 1, 2018, the income limit that allows you to switch to the simplified tax system has been increased more than twice and amounts to 112.5 million rubles.

Note: values of the marginal income for application and transition to the simplified tax system cannot be adjusted to the deflator coefficient until January 1, 2020.

Who cannot apply the simplified tax system

Organizations with branches.
Banks.
Insurance companies.
Non-state pension funds.
Investment funds.
Securities market participants.
Pawnshops.
Organizations and individual entrepreneurs producing excisable goods (for example, alcohol-containing and alcoholic products, tobacco, etc.).
Organizations and individual entrepreneurs extracting and selling minerals, with the exception of common ones).
Organizations involved in gambling.
Organizations and individual entrepreneurs at the Unified Agricultural Sciences.
Notaries and lawyers in private practice.
Participants in production sharing agreements.
Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 14 of paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.
Organizations and individual entrepreneurs whose employees exceed 100 people.
Organizations whose residual value of fixed assets exceeds 100 million rubles.
Budgetary and government institutions.
Foreign companies.
Organizations and individual entrepreneurs who did not submit applications for the transition to simplified taxation on time.
Private employment agencies.
Organizations and individual entrepreneurs on OSN.
Organizations and individual entrepreneurs whose income exceeds RUB 150,000,000. per year (for 2018).

Note: since 2016, the ban on the use of the simplified tax system by organizations with representative offices has been lifted.

Types of simplified tax system (object of taxation)

Simplified taxation has two objects of taxation:

Income (rate 6%).
Income reduced by the amount of expenses (rate 15%).

Note: the rate for these objects can be reduced by regional authorities to 1% for the “income” object and 5% for the “Revenue minus expenses” object.

When switching to the simplified tax system, organizations and individual entrepreneurs are required to independently select the object of taxation (“Income” or “Income minus expenses”).

Types of activities subject to the simplified tax system

Just like the OSN, the simplification applies to all types of activities of the taxpayer, and not to any specific ones, as is the case with UTII, PSN and Unified Agricultural Tax. The exceptions are banks, insurance companies, pension and investment funds and a number of other organizations specified in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

Transition to simplified tax system in 2019

To switch to the simplified tax system, you must submit a notification about the transition to the simplified tax system to the tax office. If you are just planning to open an individual entrepreneur or register an LLC, then the notification can be submitted either with documents for registration, or within 30 days after state registration.

note, that if you do not meet the specified deadline, you will be automatically transferred to the main taxation regime - the most difficult and unprofitable for small and medium-sized businesses.

Existing individual entrepreneurs and organizations can switch to the simplified tax system only from January 1 of the next year. To do this, they must submit a notification before December 31 of the current year. Due to the fact that organizations in the application must indicate the income received for 9 months (as of October 1), they can submit the application no earlier than October 1.

To switch to the simplified tax system, existing individual entrepreneurs and LLCs must meet the following conditions:

The amount of income for 9 months of the year does not exceed 112,500,000 rubles.
The number of employees is no more than 100 people.
The cost of fixed assets does not exceed 150 million rubles.
The share of participation of other organizations is no more than 25%.

note, you can switch to the simplified tax system only once a year, as well as change the object of taxation.

Calculation of tax according to the simplified tax system in 2019

You can read in detail about how to calculate tax (advance payments) according to the simplified tax system on the objects “Income” and “Income reduced by the amount of expenses” on this page.

Deadlines for paying the simplified tax system in 2019

At the end of each reporting period (1st quarter, half a year and 9 months), individual entrepreneurs and LLCs using the simplified tax system must make advance payments. In total, you need to make 3 payments per calendar year, and at the end of the year, calculate and pay the final tax.

The table below shows the deadlines for paying the simplified tax system in 2019:

Note: if the deadline for paying the simplified tax system falls on a weekend or holiday, then the deadline for payment is postponed to the next working day.

Minimum tax (loss under simplified tax system)

If, at the end of the calendar year, an individual entrepreneur or LLC at the “Income minus expenses” object received a loss (expenses exceeded income), then it is necessary to pay the minimum tax ( 1% from all income received).

In this case, the loss can be included in expenses next year or during one of the next 10 years (after which it is canceled). If there was more than one loss, then they are transferred in the same order in which they were received.

Also, when calculating tax according to the simplified tax system, it will be possible to take into account not only the loss of the previous period, but also the amount of the minimum tax paid last year. Let's look at an example of how to correctly take into account losses from previous years.

Example of accounting for losses from previous years

2017

Income - 2,650,000 rubles.

Expenses - 3,200,000 rubles.

Loss - 550,000 rubles.

Minimum payment at the end of the year - 26,500 rubles(2,650,000 x 1%).

2018

Income - 4,800,000 rubles.

Expenses - 3,100,000 rubles.

The tax base at the end of 2018 can be reduced by the amount of the minimum tax paid for 2017 and the loss received in this period. Thus, the single tax base will be 1,123,500 rubles (4,800,000 - 3,100,000 - 26,500 - 550,000). The tax that will need to be paid for 2018 will be equal to 168,525 rubles(1,123,500 x 15%).

Tax accounting and reporting of individual entrepreneurs and LLCs on the simplified tax system in 2019

Tax return

At the end of the calendar year, it is necessary to submit one tax return to the simplified tax system.

Deadline for submitting the simplified tax system declaration for 2019:

Note: if the deadline for filing the simplified taxation system declaration falls on a weekend or holiday, then the deadline for payment is postponed to the next working day.

Accounting and reporting

Individual entrepreneurs using the simplified tax system are not required to submit financial statements and keep records.

Organizations using the simplified tax system, in addition to tax returns and KUDiR, are required to maintain accounting records and submit financial statements.

note, since 2017, all individual entrepreneurs and organizations carrying out settlements using cash and electronic means of payment (with some exceptions) are required to use online cash registers.

Combining the simplified tax system with other tax regimes

The simplified tax system, as well as the special tax system, is a taxation regime applicable to all types of activities carried out by the taxpayer (with the exception of those specified in paragraph 3 of article 346.12 of the Tax Code of the Russian Federation), in connection with which the simplified tax system can only be combined with UTII and PSN.

Separate accounting

When combining tax regimes, it is necessary separate income and expenses under the simplified tax system from income and expenses under UTII and PSN. As a rule, there are no difficulties with the division of income. In turn, with expenses the situation is somewhat more complicated.

There are expenses that cannot be clearly attributed either to the simplified tax system or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are necessary divide into two parts proportionally income received on an accrual basis from the beginning of the year.

Loss of the right to use the simplified tax system

Individual entrepreneurs and organizations lose the right to use the simplified tax system if during the year:

The amount of income exceeded 150,000,000 rubles.
The average number of employees was more than 100 people.
The cost of fixed assets exceeded 150 million rubles.

Starting from the year in which individual entrepreneurs and LLCs ceased to meet the specified conditions, they are transferred to OSN.

Transition to another tax regime

You can switch to a different taxation regime only from next year. It is necessary to submit a notice of transition to a different tax regime before January 15 of the year from which the transition to another tax system is planned.

Hello, dear readers of the site magazine! Today we will talk about simplified taxation system (STS) for individual entrepreneurs, what it is, in what cases it can be used, what taxes an individual entrepreneur pays on the simplified tax system without employees (with employees), and so on.

Opening your own business means organization of accounting And reporting in accordance with federal law. For individual entrepreneurs, the law provides options for choosing a tax calculation system, taking into account the profit margins and costs of a particular enterprise.

You can choose which tax regime to use when doing business; it can be the simplified tax system, special taxation system, special taxation tax, etc. We already wrote in more detail about what types of activities of individual entrepreneurs fall under this regime, etc., in our last issue.

As part of reducing the tax burden entrepreneurs choose a simplified taxation system as the most acceptable in terms of ease of reporting And payments for taxes and fees. Therefore, we will consider this tax regime in more detail.

From this article you will learn:

What is a simplified taxation system for individual entrepreneurs - nuances and features;
What taxes does an individual entrepreneur pay using the simplified tax system?
What kind of reporting does an individual entrepreneur submit to the simplified tax system (without employees, with employees);
Is a cash register needed for individual entrepreneurs under the simplified tax system (in what cases is it necessary, etc.).

What is the simplified tax system, what taxes are payable by individual entrepreneurs on the simplified tax system, what kind of reporting on the “simplified” system without employees and with them the individual entrepreneur must submit, as well as other useful information, read our article

1. Simplified taxation system (USN 15 and 6 percent in 2019 for individual entrepreneurs)

The simplified tax calculation system (simplified) implies 2 (two) option tax calculations through the use of different tax bases, tax rates and different methods of calculating taxes.

The possibility of choosing a simplified tax assessment system in 2019 exists for organizations - legal entities and entrepreneurs - individuals who do not fall under the restrictions regulated by clause 3 of Art. 346.12 Tax Code of the Russian Federation.

Also, certain frameworks are provided for enterprises that are already engaged in commercial activities and are interested in switching to a simplified system.

When filling out an application for transition to a simplified tax system, the income from sales (non-operating income) of such enterprises upon completion 9 months cannot exceed the amount of 45 million rubles, recalculated using the deflator index, which in 2019 amounted to 1.518.

In order for the simplified calculation of tax payments for individual entrepreneurs to be possible, it is necessary to understand the choice of the OKVED code.

Otherwise, activities using the selected code may fall under the restrictions of the tax legislation of the Tax Code of the Russian Federation, Art. 346.12, and the tax office will not provide permission to use the simplified tax system.

In addition, newly registered entrepreneurs using the simplified procedure can conduct commercial activities according to zero tax rate within the framework of tax holidays provided by law. The corresponding law must be in force in the region of the Russian Federation where the merchant is registered.

1.2. Types of simplified taxation system + tax calculation

The tax rate, depending on the type of tax base in the simplified tax system, has 2 (two) varieties:

simplified tax system for the organization's income, in which the tax base is considered to be all income of the organization, the amount of tax is 6% ;
simplified tax system income minus expenses, in which the basis for calculating taxes is income reduced by the amount of funds spent, the amount of tax is 15% . Within the framework of regional legislation, in order to increase investment attractiveness and develop certain sectors of the economy, the tax rate for this type of simplified tax system can be reduced up to 5%.

Knowing what types of tax rates there are for the simplified tax system, beginning entrepreneurs have a question: what type of accruals should I choose?

To determine the type of simplified individual entrepreneur taxation system, use a simple diagram

To determine which option is optimal for a particular enterprise, it is necessary to determine at what level of expenses the tax on "STS Income" will be equivalent to a tax “STS Income minus expenses”.

Income * 6% = (Income - Expense) * 15%, which means equality of tax amounts for the amount of expenses in 60% from the amount of income. The dependence of the amount of tax on the amount of expenses is inversely proportional.

The higher the expenses, the lower the amount of tax payable to the budget. In this case, if the amount of income in 2 (two) taxation options is equal, it is more profitable to choose the second option, since the tax amount will be lower.

Such an assessment allows you to decide on the choice of the simplified tax system for individual entrepreneurs at the initial stage of planning the amount of deductions for taxes and fees. To clarify the selection criteria, it is necessary to take into account factors that can significantly affect the size of the tax base.

Amount of confirmed expenses in accounting to determine the base for calculating taxes in the “STS Income minus expenses”;
Costs of an organization in the process of commercial activities must have documentary support in the form checks, copies of checks, payment orders, bank account statements or receipts. Unaccounted expenses without corresponding payment documents cannot be accepted when calculating the base for calculating taxes according to the simplified tax system;
Limited list of costs, which cannot be counted on when calculating the tax base, are provided for in Article 346.16 of the Tax Code of the Russian Federation;
Special requirements for accounting for certain types of expenses, which include documentary evidence not only of costs to suppliers for goods intended for resale, but also of its further sale to the end consumer, which is provided for by Article 346.17 of the Tax Code of the Russian Federation.
Tax reduction rights according to the simplified system “Income on account of paid insurance benefits”.
Reduced tax rates"STS Income minus expenses" at the regional level within the framework of current legislative acts from 15% to 5%. If the law on a differentiated tax rate is in effect in the region, the use of the simplified tax system for individual entrepreneurs in 2019 will be beneficial under the second option - income minus expenses, when expenses will not exceed 60% of income .

To ensure timely payment of advance payments for the simplified tax system, it is necessary to correctly calculate the single tax. It is made on an accrual basis, which means summing up advance payments from the beginning of the year.

Calculation of quarterly contributions for the simplified tax system is carried out in the following order:

Upon completion of the 1st quarter. the amount of tax according to the simplified tax system will be the product of the calculated tax base by the amount of the tax rate that needs to be contributed to the budget until 25.04.;
When calculating the amount of advance tax at the end of the first half of the year, it is necessary to multiply the estimated tax base (calculation period - 9 months from January to September) by the tax rate according to the selected simplified tax system option. The result obtained should be reduced by the amount of the advance made based on the results of the 1st quarter. The resulting advance payment amount should be paid to the budget until July 25;
Calculation of the amount of advance payment for 9 months is carried out according to the same principle as for the results of the six months. The calculated tax base (for 9 months) is multiplied by the tax rate, after which the resulting result is reduced by the amount of advances already paid for the first half of the year. The amount received must be paid until October 25;
Tax calculation at the end of the year is carried out by multiplying the tax base for the entire calendar year by the tax rate. Advances from previous reporting periods are deducted from the amount received and the remaining amount is transferred to the budget until 31.03. (for enterprises) and up to 30.04 . (for individual entrepreneurs).

When calculating tax under the “STS Income” in 2019, the law provides for the right to reduce the calculated values by the amount of insurance payments paid in the reporting periods.

Firms and individual entrepreneurs working with hired employees have the opportunity to reduce tax payments up to 50% within the scope of insurance payments.

Individual entrepreneur without hired personnel - for the entire amount of insurance payments, not limited to 50%.

For clarity, we will calculate advance payments for the simplified tax system using a specific example, having previously calculated the amount of insurance payments for individual entrepreneurs for 2019.

Contributions to the Pension Fund by an entrepreneur “on his own”:

29,354 rubles.

Payments to the Compulsory Medical Insurance Fund for individual entrepreneurs for themselves:

6,884 rubles.

The total insurance payments of the merchant to himself for 2016 will be:

29,354 rubles +6,884 rubles = 36,238 rubles.

If the profitability exceeds 300 thousand rubles. to the amount of insurance payments 1% of income is added , which can be paid at the end of the tax period, namely the calendar year.

When calculating the amount of tax according to the “STS Income minus expenses” The calculation principle is similar to tax calculation according to "USN Income".

The difference lies in the possibility of reducing income by the amount of existing expenses with a corresponding change in the tax rate, fluctuating from 5 to 15% depending on the territorial location in the Russian Federation and current legislative acts in the field of taxes and fees.

In this option, the amount of insurance payments paid does not affect the tax reduction, but they are taken into account in the total amount of expenses.

Let's look at the calculation of the simplified tax system for individual entrepreneurs using a specific example.

At the end of the calendar period, the individual entrepreneur has the following financial indicators:

Quarter	Revenue part	Expenditure part
1 sq.	850 thousand rubles.	650 thousand rubles.
2 sq.	RUB 1,080 thousand	775 thousand rubles.
3 sq.	950 thousand rubles.	690 thousand rubles.
4 sq.	RUB 1,235 thousand	850 thousand rubles.

The advance at the end of the first quarter will be: (850 thousand rubles – 650 thousand rubles) * 15% = 30 thousand rubles. The payment was made on time.

For the 1st half of the year, the tax advance is calculated on an accrual basis:

850,000 + 1,080,000 = 1,930,000 rubles. — income for the 1st half of the year;

650,000 + 750,000 = 1,425,000 rubles. — expenses for the 1st half of the year;

(1,930,000 – 1,425,000)*15% – 30 thousand rubles. = 45,750 rubles - advance tax at the end of the reporting period minus what was paid in the 1st quarter. Paid before 25.07.

The advance payment at the end of 9 months is calculated in a similar way:

income minus expenses on an accrual basis, multiplied by the tax rate of 15%, minus advance contributions paid:

(850,000+1,080,000+950,000) - (650,000+775,000+690,000)= (2,880,000 - 2,115,000)*15% = 114,750 rubles.

Then we subtract from this amount the tax advances already made: 114,750 – 30,000 – 45,750 = 39,000 rubles.

To determine the single tax based on the results of the past year, let’s sum up the income and then the expenses:

850,000+1,080,000 + 950,000 + 1,235,000 = 4,115,000 rub. — income for the calendar year;

650,000 + 775,000 + 690,000 + 850,000 = 2,965,000 rub. — expense for a calendar year.

Now you can determine the tax base 4,115,000 – 2,965,000 = 1,150 thousand rubles. and multiply by the tax rate 15 % - it will be 172,500 rubles.

After deducting previously paid advances, we get the amount of tax that needs to be paid into the budget: 172,500 – 30,000 – 45,750 – 39,000 = 57,750 rubles .

The law provides for the obligation of taxpayers to pay a minimum amount of tax based on 1% of the total annual income. It is determined at the end of the calendar year and is taken as minimum tax amount.

If the calculated tax amount according to the above scheme for individual entrepreneurs was lower than 1% of their total annual profit, then the company would be obliged to pay a minimum amount of tax. This means that for this example the minimum tax amount is 41 thousand rubles. (4,100,000*1%), at the end of the year, individual entrepreneurs paid taxes in the amount 172,500 rubles , which exceeds the minimum tax amount.

If this amount were below the minimum, then individual entrepreneurs would be required to pay 41,000 rubles.

Advantages and disadvantages of simplified tax system 6, 15 percent for individual entrepreneurs - main points

1.3. Pros ( + ) and minuses (− ) of the simplified tax system for individual entrepreneurs

In addition to fundamental advantages in terms of changing the tax base, reducing tax rates and tax holidays, the simplified tax system for individual entrepreneurs has positive characteristics:

Maintaining accounting and tax reporting greatly simplified;
There is no need for quarterly and annual accounting reports to the tax authorities;
Options for voluntary change of taxation type in the simplified taxation system for individual entrepreneurs;
Reporting on the results of commercial activities of an individual entrepreneur implies the annual submission of a tax return drawn up according to the appropriate sample;
There is no obligation to pay personal income tax on income from commercial activities;
For organizations, the obligation to pay taxes to the budget on profits, property, VAT (except for taxes on dividends and other debt obligations, as well as taxes on real estate at cadastral value) is excluded.

Minuses application of the simplified tax system for individual entrepreneurs represent restrictions on the following points:

Prohibition on the use of the simplified tax system for companies engaged in certain types of activities, such as:
Banking and Insurance;
Notary and lawyer private practice;
Funds engaged in investing funds (investment, venture);
Enterprises engaged in the production of goods subject to excise taxes;
NPF is a non-state pension fund.

Detailed list of business activities, prohibited from using the simplified tax system, discussed in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

Enterprises using the simplified tax system do not have the right to create branches and representative offices;
Reducing the base for calculating tax when choosing the second type of the simplified system Income minus expenses is limited to the list of expenses approved by federal legislation;
The absence of profit in the reporting period does not exempt the entrepreneur from paying the minimum amount of tax;
If the number of employees and profit exceed the norm, the right to use the simplified tax system for individual entrepreneurs may be terminated.

If the simplified tax system for a particular enterprise is more profitable, then you should submit a corresponding application to the territorial tax and duties inspectorate within 30 days after the organization or individual entrepreneur has been registered.

1.4. Tax payment and reporting

After choosing the simplified tax system option, the taxpayer needs to figure out how he will pay tax in 2019.

For “simplified” people, this tax is called the single tax of the simplified tax system, since it replaces the payment of other taxes provided for by other taxation systems ( VAT, income taxes And property).

When importing goods into the country, taxpayers using the simplified tax system are required to pay VAT;
Enterprises using the simplified tax system are required to pay tax on property if they are valued at cadastral value;
For entrepreneurs, the simplified tax system provides the right not to pay personal income tax, VAT and property tax, except in cases provided for by law. Individual entrepreneurs may be exempt from paying property tax when filing a corresponding application with the tax authority.

Regardless of the choice of the tax base and the rate under the simplified tax system, the tax payment and reporting period determined by law is the same for the two options.

Procedure for paying taxes and reporting

Let's take a closer look at how and when to pay taxes and submit reports.

Taxes are paid in advance

The payment period is 25 days, including holidays and weekends after the reporting period ( quarter, half year, 9 months) according to clause 5 of Article 346.21 of the Tax Code of the Russian Federation.

Tax period for payments under the simplified tax system— full year according to the calendar, although this division is relative to organizations. This is due to the fact that the taxpayer is obliged to pay the tax partially or in advance based on the results of each quarter, namely at the end of each reporting period.

In this regard, the following are established for the calendar year: tax payment deadlines after the end of reporting periods:

At the end of the 1st quarter. - until April 25;
At the end of 6 months. - until July 25;
At the end of 9 months. - until 25.10.

The full amount of tax is calculated based on the results of the calendar year, taking into account advance payments paid quarterly. For entrepreneurs, the reporting period and tax payment deadline is calendar year.

Deadlines for single tax payments after the end of the calendar year:

For enterprises - until March 31;
For individual entrepreneurs - until April 30.

Late payment of simplified tax after the reporting period entails the accrual of penalties in the form of interest. 1/300 refinancing rates of the Central Bank of the Russian Federation.

In addition, if the tax is not paid after the end of the calendar year, an additional charge to the penalty is a fine - 20% from the unpaid tax amount.

Providing reporting to individual entrepreneurs

An appropriately prepared declaration according to the simplified tax system is submitted to the tax authority.

For enterprises - no later than 31.03. years after the tax period;
IP - no later than 30.04. years after the tax period.

The tax return is submitted at the location of the legal entity or residence of the individual entrepreneur.

Submission of declarations for the tax period 2019 is carried out according to forms approved by order of the tax authorities.

What kind of reporting does an individual entrepreneur submit to the simplified tax system without employees, what taxes does the individual entrepreneur pay?

2. Reporting of individual entrepreneurs on the simplified tax system without employees in 2019 - types and list of taxes to be paid

The current legislation provides for the obligation of an entrepreneur to submit a tax return to the inspectorate at the place of residence at the end of the tax period - for the past calendar year.

Submitting a declaration to the tax office can be done in one of the following ways:

on one's own,
through a person with a power of attorney certified by a notary,
by Russian post,
electronically via digital signature.

Important! An individual registered as an individual entrepreneur is required to submit a tax return even if no commercial activity is carried out.

In this case a zero tax return is issued, and compulsory insurance payments are paid in the Pension Fund and the Compulsory Medical Insurance Fund.

If there is no business activity, then in order to avoid problems in the future on the part of government agencies, it is necessary to officially close your enterprise. We already wrote in our issue.

In addition to submitting the declaration, the businessman is obliged to submit to the tax inspectorate the Book of Accounting for Income and Expenses (KUDIR), in which all financial transactions in the course of business activities are recorded in chronological order. It can be issued both in written and electronic form.

In written form, the pages of KUDIR must be numbered and bound. Failure to keep the Accounting Book will result in fines and penalties.

2.1. Types of individual entrepreneur reporting

Reporting for businessmen can be conditionally classified into several types depending on the choice of tax system and the conditions for organizing a business ( with employees or without), terms of mutual settlements with counterparties and the presence of additional taxation objects:

Reporting according to the chosen taxation system;
Cash register reporting - when making cash payments;
Reporting for hired employees;
Reporting on other taxes and fees.

For the tax period, individual entrepreneurs' reporting is provided in the form and format of declarations approved by order of the tax authorities. (Order dated February 22, 2016 No. ММВ-7-3/99)

2.2. What taxes does an individual entrepreneur pay under the simplified tax system in 2019 without employees?

After registering an individual as an individual entrepreneur, the current legislation imposes on him the obligation to pay mandatory insurance contributions Not depending whether there is commercial activity or not.

Mandatory payments of a merchant “for himself” include payments:

to the Pension Fund of the Russian Federation;
To the Compulsory Health Insurance Fund.

These payments ensure the social security of the merchant as an employer in his own interests.

Late payment or refusal from making payments entails accrual of fines, fines and debt collection judicially .

2.3. Fixed payments of individual entrepreneurs on the simplified tax system in 2019 (to the Pension Fund, Compulsory Medical Insurance Fund)

In 2019, simplified businessmen are required to make payments to the Pension Fund of the Russian Federation according to calculations according to the standards established by law.

The procedure for calculating insurance payments is as follows:

Contributions to the Pension Fund - 29,354 rubles. (does not depend on the size of the minimum wage);

Contributions to the Compulsory Medical Insurance Fund - 6,884 rubles. (does not depend on the size of the minimum wage)

Important! Fixed contributions for the year are no longer tied to the minimum wage.

Total insurance payments of individual entrepreneurs to themselves for 2019 will be:

RUB 29,354 + 6,884 rub. = 36,238 rubles

The final date for payment of contributions is December 31. Payment can be made either in parts or in one amount at once.

When a businessman receives a profit of over 300 thousand rubles, he must also pay 1% from an amount exceeding this limit (under the PSN regime, 1% is paid on the potential annual income)

2.4. KBK simplified tax system 6 percent in 2019 for insurance deductions of individual entrepreneurs “for themselves”

Since 2017, the Pension Fund of the Russian Federation must pay for the new BCC (Budget Classification Codes) with one payment (for insurance and savings):

Budget classification codes, as a rule, change almost every year, so it is necessary to regularly monitor their changes (updates). (You can check the current BCCs through the Federal Tax Service website - service.nalog.ru/payment/payment.html)

What kind of reporting does an individual entrepreneur submit to the simplified tax system with employees - deadlines + types of taxes to pay

3. Submission of individual entrepreneurs’ reports to the simplified tax system in 2019 with employees (to the Federal Tax Service, Pension Fund, Social Insurance Fund)

Simplified individual entrepreneur reporting with employees somewhat different from submission of reports of a sole proprietor, that is, submitting reports only “for yourself” (without employees). This is due to the fact that it is necessary to reflect the income of employees and the payment of mandatory insurance payments for them.

In this regard, reporting is submitted to the following authorities:

to the inspection of the Federal Tax Service of the Russian Federation;
To the Pension Fund of the Russian Federation;
To the Social Insurance Fund of the Russian Federation.

The procedure for deductions and reporting requirements are regulated by the relevant regulatory acts of the Ministry of Finance and the Tax Service.

Important! If you deliberately submit false data to evade payments of taxes and fees, a desk audit will be carried out and all violations will be identified. The result of such actions may be serious penalties.

3.1. Submitting reports to the Federal Tax Service

One of the main requirements for submitting reports is the timely submission of a package of documents:

Certificates of income (submitted once a year);
(KUDIR), properly designed with stitched and numbered pages. Can also be issued electronically. For the absence of KUDIR, a fine is imposed;
Complete information on the number of hired employees in accordance with concluded employment contracts;
Declaration under the simplified tax system, drawn up in accordance with current samples approved by the tax authorities.

You can provide the above documentation in any way: on one's own, through the person by notary certified power of attorney, by Russian post, electronically (via EDS (electronic digital signature)).

When sending a package of documents by Russian post, you should fill out an inventory of the attachment and send a letter in the form of a registered letter with a notification to record the date of sending.

3.2. Submitting reports to the Pension Fund of Russia

When hiring employees, a businessman must report to the Pension Fund of the Russian Federation. For reporting, it is necessary to prepare documents drawn up in the following forms:

(.xls) ;
(.xls)
(.xls)
(.doc) .

The provision of appropriately executed forms to the Pension Fund is regulated by Decree of the Government of the Russian Federation No. 2P dated January 16, 2014.

3.3. Submitting reports to the Social Insurance Fund

An individual entrepreneur working with hired personnel is required to provide reporting to the Social Insurance Fund of the Russian Federation on the following, regulated by regulatory legal acts:

By order of the FSS No. 49 dated February 17, 2015;
By order of the FSS No. 59 dated February 26, 2015;
Order of the Ministry of Labor and Social Protection “On approval of the calculation form”;
By Order of the Ministry of Labor No. 107n (dated 03/19/13).

3.4. Deadlines for submitting individual entrepreneur reports

When submitting reports to the Federal Tax Service, other deadlines for its submission must be observed.

Strict adherence to the rules for submitting reporting forms and monitoring changes in legislation on its submission are the basis for compliance with the norms of current legislation and the absence of penalties.

Why and when is a cash register needed for individual entrepreneurs using a simplified taxation system?

4. Do I need a cash register for individual entrepreneurs using the simplified tax system in 2019?

No changes were made to the legislation regarding the presence of cash registers in the process of conducting commercial activities of individual entrepreneurs.

As before, companies carrying out commercial activities in the area production And provision of services, obliged have cash registers, with the exception of certain cases in which an individual entrepreneur has the right not to record cash register transactions using a cash register.

In other cases, failure to comply with this rule entails the imposition of serious penalties.

4.1. What you need to know about the cash register

The purchase of a cash register must be accompanied by its registration in the state register of the Federal Tax Service.

In addition to using cash registers to control the receipt and expenditure of funds, the presence of this device is the basis for duplicating financial flows in the Book for accounting for income and expenditure of funds, as well as maintaining accounting policies at the enterprise.

What is KKM and why is it needed?

Cash register is a cash register or device that has a special structure and functional features intended for use in enterprises to control the receipt and expenditure of funds. With its help, you can track cash flows over a long period of time, identify the causes of shortages and other movements of financial assets.

Used in commercial enterprises in 2 (two) cases:

To maintain accounting policies with mandatory registration with the Federal Tax Service;
To control the manipulations of personnel during working hours, it is established on a voluntary basis without registration with the Federal Tax Service.

An enterprise operating as an individual entrepreneur or LLC is required to reflect financial flows passing through a cash register in a designated Book for recording income and expenditure of funds. One of the options for replacing the use of cash registers is the use of strict reporting forms or BSO. They reflect all monetary transactions of the enterprise.

Important! In strict reporting forms, the total amount of financial transactions performed should not exceed an amount of 100 thousand rubles . Otherwise, to carry out larger transactions, it is necessary to conclude a larger number of contracts for amounts not exceeding this limit.

Selecting an object of taxation

An entrepreneur’s choice of one of the simplified tax calculation options - Income or Income minus expenses - is not a reason to refuse to purchase a cash register.

The impact of the chosen tax accrual system when using cash registers lies in the difference in accounting for financial flows and subsequent tax accrual.

In the latter case, daily income and expenses are recorded in the accounting book and the difference between them is calculated.

To the question of whether individual entrepreneurs on the simplified tax system are required to keep a cash register, the unequivocal answer is yes, since the content of the cash register is the basis of the enterprise’s accounting policy.

4.2. What cash register is needed for individual entrepreneurs using the simplified tax system?

The norms of the current legislation have approved the requirements that cash registers used to conduct commercial activities of individual entrepreneurs on the simplified tax system must meet:

It is mandatory to have your own case, fiscal memory, storage device and receipt tape;
Printing on receipts, the possibility of long-term storage of information, including in the absence of power supply;
Recording incoming information on a receipt tape and information storage device;
Device for inputting fiscal data and outputting it to tape;
The ability to counter the entry of false information and make corrections to already entered information;
Availability of a time counting device with preset technical characteristics;
Have warranty service.

Only cash register machines with a holographic sticker are allowed for registration with the Federal Tax Service, which are on the State Register list. For more detailed information, see the official website of the tax service ( nalog.ru ).

4.3. Purchase of cash register (cash register)

Cash registers are sold by specialized technical service centers that sell, install and service cash registers.

The cost of such equipment varies from 8 to 25 thousand rubles depending on the brand, type of device and complexity of installation and maintenance work.

Purchasing a cash register machine includes several stages:

After choosing, the buyer pays for the purchase;
The central service center draws up a contract for implementation and warranty service for a certain period;
A sticker with the inscription “Service” is placed on the device.

During the operation period, the service fee for servicing the cash register will be about 300 rubles, if you need to replace the memory media you will have to pay 5 – 6 thousand rubles.

There are different ways to pay for goods and services; for example, you can use acquiring services by taking the necessary equipment from the acquiring bank. and what types of acquiring exist we wrote in a separate article.

4.4. KKM service

After the sale of the cash register, warranty service is provided by the service organization with which the entrepreneur entered into an agreement to purchase the cash register. Based on this agreement, the technical support center must comply with the basic conditions for servicing the cash register.

Mostly these conditions include:

Monitoring the operation and debugging of the cash register;
Replacement of replaceable components (receipt tape, drive, memory device, print head);
Complete repair of the device when it breaks down, restoring functionality.

Service maintenance is carried out at the rates specified in the contract. Upon expiration, the entrepreneur enters into a new contract for servicing the cash register.

4.5. Individual entrepreneur work without cash register

There are a number of cases in which an individual entrepreneur has the right not to buy or use a cash register in commercial activities.

Such organizations include:

Carrying out trade in open areas without creating shops, pavilions, trading places - fairs, exhibitions, markets;
Sale of small goods from portable trays, baskets, carts;
Sale of products such as ice cream, vegetables, fruits, oils, live fish;
Reception of glass containers and raw materials;
Trade in lottery tickets, religious objects, literary periodicals.

Important! In addition to the above cases, entrepreneurs who use UTII as a taxation system, as well as those working on a patent taxation system, are exempt from using cash registers.

However, maintaining accounting policies is mandatory for almost all businesses, so, as an alternative, strict reporting forms are used.

Basically, entrepreneurs carrying out commercial activities this year will be required to purchase and implement cash registers.

5. Conclusion + video on the topic

The use of the simplified tax system for individual entrepreneurs is the most optimal taxation system, which allows you to successfully conduct commercial activities without significant tax burden.

If you still have questions about the simplified taxation system, what taxes an individual entrepreneur pays on the simplified tax system, etc., then we suggest watching the video - “Individual entrepreneurs: taxes and reports on the simplified tax system (UTII)”

Dear readers of the magazine “RichPro.ru”, we will be grateful if you share your opinions and comments on the topic of publication in the comments below. We wish you good luck and growth of your business!