What kind of reporting does an individual entrepreneur submit to the simplified tax system without employees in 2022?

The simplified taxation system in 2022 remains the most popular among individual entrepreneurs - minimum reporting, low level of taxes and optimal application conditions. In this article we will look at what kind of reporting and within what time frame an individual entrepreneur without employees is required to submit.

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Types of individual entrepreneur reporting

According to the law, business activities require the following types of reporting:

• tax office This includes reporting for the tax period in accordance with the chosen taxation system, as well as maintaining a book of income and expenses;
• by employees. A complex and voluminous section of accounting, it is maintained if the enterprise has hired personnel;
• accounting Every entrepreneur, to one degree or another, must keep accounting records to control his business, although individual entrepreneurs are exempt from this obligation by law;
• on insurance premiums. It is formed based on the results of contributions for employees (if any);
• statistical. Despite the fact that different departments are required to independently exchange information about taxpayers (the amount of income and expenses, the amount of accrued taxes and contributions, the presence of employees, etc.), the law provides for the periodic collection of information directly from entrepreneurs. All-Russian statistics are formed from such reports;
• by property. If the property of an individual entrepreneur (land, transport, etc.) is taxed, then a notification will be sent from the Federal Tax Service calculating the amount of the contribution and indicating all the necessary information. There is no need to submit a separate report.

Thus, an individual entrepreneur using the simplified tax system without employees must submit tax returns and a report to Rosstat. Personal insurance premiums will be reported on your tax return.

Tax reporting of individual entrepreneurs using the simplified tax system

The main document by which a “simplified” person reports to the tax office on the results of his work is a declaration according to the simplified tax system. It should be formed according to data from the book of income and expenses.

Declaration according to the simplified tax system

Depending on what type of simplified tax system is chosen (“Income” or “Income minus expenses”), the completion of sections of the document will depend:

• Everyone fills out the title page;
• sections 1.1, 2.1.1 and 2.1.2 are filled out by individual entrepreneurs using the “Income” version of the simplified tax system;
• sections 1.2, 2.2 are filled out by individual entrepreneurs using the simplified tax system “Income minus expenses” option;
• Section 3 is completed only by those who receive targeted funding.

The declaration is submitted to the Federal Tax Service annually before April 30; you can submit a paper or electronic version of the document. It is important not to miss this deadline, since delay threatens to block the entrepreneur’s current account.

Book of income and expenses

Every entrepreneur on the simplified tax system is required to keep a book of income and expenses. The register reflects the income and expenses of the individual entrepreneur in chronological order and records the details of supporting documents. Based on the results of the tax period, financial results are summed up.

There is no need to submit KUDiR to the Federal Tax Service, but the document may be required for any verification or discrepancy between the data in the reporting. For the absence of a book, a fine will be imposed on the individual entrepreneur. The law does not prohibit keeping this type of accounting electronically in Excel or accounting programs, but at the end of the year, the book of income and expenses will need to be printed, stapled and signed by the individual entrepreneur.

Other tax reporting

Some entrepreneurs are required to submit to the simplified tax system:

• VAT return - if over the past tax period the individual entrepreneur made deductions for this type of tax;
• declaration on indirect taxes - when importing goods from the countries of the Eurasian Economic Union.

The VAT declaration is submitted at the end of the quarter, and for indirect taxes - at the end of the month when the imported goods were capitalized.

Mandatory reports in different modes

If the last day for submitting a report falls on a weekend or holiday, the deadlines are shifted to the next business day. All dates in the article are indicated taking into account such shifts.

simplified tax system

For individual entrepreneurs, simplified reporting consists of an annual declaration according to the simplified tax system. Due date: May 4, 2022.

Unified agricultural tax

Payers of the single agricultural tax must submit an annual declaration under the Unified Agricultural Tax by March 31, 2022.

BASIC

For entrepreneurs using the general system, two reports are required - an annual 3-NDFL declaration and a quarterly VAT declaration. Declaration 3-NDFL for 2022 is due May 4, 2022.

VAT returns must be submitted:

• for the 4th quarter of 2022 - until January 25, 2022;
• 1st quarter 2022 - until April 25;
• 2nd quarter 2022 - until July 25;
• 3rd quarter 2022 - until October 25.

Entrepreneurs in special regimes do not pay VAT, but can do this if they issue invoices with allocated VAT, import goods or are tax agents for VAT. In this case, quarterly VAT returns are submitted - within the same time frame as for individual entrepreneurs on OSNO.

Rosstat

Once every five years, entrepreneurs are required to report to Rosstat. Next time you will need to submit statistics for 2025 only in 2026. The report is mandatory, and failure to submit it will result in a fine of 10,000 to 20,000 rubles.

You may also be required to provide statistical reporting unexpectedly - if you are included in the Rosstat sample. Therefore, it is better to check every year whether you were included in the sample or not. We described in detail how to do this in the article “How small businesses report to Rosstat.”

Zero reporting

Even if the business is on pause and there has been no turnover all year, you still need to report your situation to the tax authorities. To do this, the usual declarations are submitted within the same time frame, but only with zero indicators.

Zero reporting for individual entrepreneurs

Statistical reporting

In 2022, Rosstat requires the submission of reports from all small businesses - from companies to individual entrepreneurs working independently. Only entrepreneurs registered in 2022 are exempt from this obligation.

The document must be submitted using Form 1-Entrepreneur; the paper version should be taken to the Rosstat office or sent by registered mail. The report can be submitted electronically through the State Services or Rosstat website.

If an entrepreneur does not provide statistical reporting, he will be subject to a fine of up to 20,000 rubles.

Reporting for employees

All reporting for employees can be divided into three categories:

• Reporting to the Federal Tax Service (Tax Service).
• Reporting to the Pension Fund (PFR).
• Reporting to the FSS (Social Insurance Fund).

The form of reporting for employees depends on their average number of employees. If it is more than 10 people , then documents must be submitted strictly electronically using TKS, that is, through special programs or services. Reports must be signed with digital signature. Previously, this requirement was relevant for forms that were sent to the Federal Tax Service. But starting from 2022, it was also introduced for reporting to funds (before that, a limit of 25 employees was set).

Individual entrepreneur reporting on the simplified tax system if there is no activity

If an entrepreneur has just registered, but the business has not yet started operating, or if the activity has been temporarily discontinued, then it is still necessary to submit reports. At the end of the year, you will need to submit a “zero” declaration, and you will need to enter zero indicators in KUDiR. If these requirements are ignored, the Federal Tax Service may impose a fine of 1,000 rubles and block the entrepreneur’s current account.

In addition, when applying a simplified taxation system, it is necessary to pay fixed insurance payments, regardless of whether the activity is ongoing or not. Only certain categories of entrepreneurs are exempt from this requirement - the full list is in Art. 430 Tax Code of the Russian Federation.

Typical errors in reports: what you need to pay attention to

In 2-NDFL and 6-NDFL, indicating negative values ​​is not allowed

Calculation, withholding and transfer by the tax agent of negative personal income tax amounts Ch. 23 of the Tax Code of the Russian Federation are not provided for. In 2-NDFL and 6-NDFL, the total amounts should be reflected taking into account the recalculation made (Letter of the Federal Tax Service of Russia No. BS-4-11 / [email protected] dated 09/03/2019).

Filling out the 2-NDFL certificate for 2022 with negative numerical values ​​is not allowed (clause 1.8 of the Procedure, approved by Order No. ММВ-7-11/ [email protected] ).

Reflection of negative personal income tax values ​​in 6-NDFL for the last year contradicts the procedure for filling out the calculation (clauses 3.1, 4.1 of the Procedure, approved by Order No. ММВ-7-11/ [email protected] ).

For reporting for the first quarter of 2022, 6-NDFL is presented using a new form, filling which with negative numerical values ​​is not allowed (clause 1.10 of the Procedure, approved by Order No. ED-7-11/ [email protected] ).

The deadlines for submitting 4-FSS for electronic and paper reports differ

If the number of employees exceeds 25 people, the report is submitted electronically; if there are 25 people or less, reports can be submitted in paper and electronic format (Clause 1, Article 24 of Federal Law No. 125-FZ of July 24, 1998).

Failure to comply with the procedure for submitting calculations in electronic form entails liability in the form of a fine in the amount of 200 rubles. (clause 2 of article 26.30 of Law No. 125-FZ).

There are different deadlines for submitting 4-FSS for electronic and paper reports:

• in electronic form - until the 25th day of the month following the reporting month;
• in paper - no later than the 20th.

An individual entrepreneur who fails to submit reports to the Federal Social Insurance Fund of the Russian Federation within the prescribed period may be held liable in the form of a fine within three months in the amount of at least 1,000 rubles. (Clause 1, Article 26.30 of Law No. 125-FZ).

Do not forget to include in SZV-M individuals working under the GPA

Let us remind you that information about individuals working under the GPA must be reflected in the SZV-M for all periods of the contract, regardless of the signing of the certificate of work/services performed and payment. Those. if the contract is valid from January 1 to December 31, then the contractor under the GPA must be reflected in the SZV-M in each month of the year.

There is no need to include self-employed performers in the SZV-M according to the GPA, because The individual entrepreneur is not the insurer in relation to these persons (clause 1, article 7 of Federal Law No. 167-FZ of December 15, 2001, clause 1, article 419 of the Tax Code of the Russian Federation).

For individual entrepreneurs, for failure to submit within the prescribed period or submission of incomplete information in the SZV-M report, a fine of only 500 rubles is provided. in relation to each insured person under Part 3 of Art. 17 of Law No. 27-FZ.

By March 1, 2022, you must pass the SZV-STAZH with the EDV-1 inventory

Once a year, individual entrepreneurs fill out the SZV-STAZH report, supplemented by the EDV-1 inventory (forms approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2018). As in the case of SZV-M, do not forget to include in the SZV-experience individuals working under the GPA (clause 1.5 of the Procedure, approved by this Resolution). The SZF-STAZH form is compared with SZV-M , so make sure that the data (periods of employee reflection) in these reports coincide.

The deadline for submitting the SZV-STAZH report with EDV-1 to the Pension Fund of the Russian Federation based on the results of 2022 is March 1, 2022.

When submitting information for 25 or more insured persons, SZV-STAZH must be submitted electronically. If information is submitted for less than 25 insured persons, then SZV-STAZH can be submitted in paper format (Article 8 of Law No. 27-FZ).

For violating the method of submitting SZV-STAZH in an electronic document, an individual entrepreneur faces a fine of 1000 rubles. (Article 17 of Law No. 27-FZ).

Mandatory payments for individual entrepreneurs on the simplified tax system without employees

In addition to mandatory reporting, an entrepreneur must make the following contributions:

• quarterly advance payments from income or income minus expenses - depending on the selected simplified tax system option;
• insurance premiums for yourself - in the amount of 40,874 rubles. Payments can be made at a time or divided into quarterly installments;
• additional contribution to pension insurance - 1% on income over 300,000 rubles.

VAT will need to be paid to those individual entrepreneurs who allocated this type of tax in their invoices or imported goods from abroad.

Sending reports to nalog.ru – how much will it cost?

Let us remind you: the sending itself is free. That is, you don’t need to pay anything to register in your personal account and use its services.

But you will have additional expenses, without which this whole scheme simply will not work:

• Electronic signature key certificate.
• CryptoPro protection tool version 3.6 and higher.

The EDS key must be purchased separately from one of the special communication operators; there are quite a few of them. The cost of keys is different for everyone. Let us give as an example the minimum cost of several large special operators:

• SKB "Kontur" - the minimum cost of the key for sending reports through the tax authority website will be 3,000 rubles (information taken from the official website of Kontur).
• CJSC "Kaluga Astral" - the minimum cost of the key will be 2,450 rubles (information obtained from Kaluga's partners -).
• Taxcom LLC – the cost of the key will be 5,000 rubles (Director’s Key tariff, information received in the online chat on the company’s official website).

SZKI CryptoPro is also a separate development. The cost of software version 3.6 will be:

• 2160 rubles – for 1 workplace.
• 24,000 – 30,000 rubles – in the server version.

Information taken from the official website of CryptoPro.

All prices shown are current as of September 1, 2022.