What reports are submitted under the simplified taxation system. Accounting reporting under different systems

In the article, we will deal with reporting under the simplified tax system, that is, what reports an organization should submit on a simplified taxation system.

As the name suggests, this system is considerably simpler common system taxation. If it is quite complex and extensive, it is necessary to submit a lot of reports, submitting declarations separately for each tax paid, then with the simplified tax system everything is much easier and fewer reports are also submitted.

Instead, under the simplified tax system, it pays only one tax - a single tax under the simplified tax system.

On the simplified system of taxation can be both organizations such as LLC, and individual entrepreneurs.

Consider, for a start, the reporting of an LLC under the simplified tax system. Since 2013, there have been some changes regarding simplification. In particular, now organizations on the simplified tax system must keep accounting records and, therefore, from 2014, submit balance sheet and income statement for the year.

Quarterly reporting under the simplified tax system for LLC

statement of insurance premiums in the Pension Fund: until May 15, until August 15, until November 15, until February 15. Individual entrepreneurs submit this report only if they are registered with the Pension Fund and have employees (since 2015, the deadlines for submitting RSV-1 have changed, details);
documents of personalized accounting (, ADV-6-2), are handed over together with RSV-1;
payroll for contributions to the FSS form No. 4 FSS: due date until April 15, until July 15, until October 15, until January 15 (since 2015, the deadline for submitting 4-FSS has changed, details).

By single tax USN declaration are not submitted quarterly, however, the calculation of the tax and payment on it is carried out quarterly.

Annual reporting under the simplified tax system for LLC

single tax declaration for the simplified taxation system: until March 31;
: until April 01;
average headcount: until January 20;
statements on contributions to the FSS (4-FSS) and PF (RSV-1): until January 15 and until February 15, respectively (since 2015, the deadlines for submitting RSV-1 and 4-FSS have changed, details);
personalized report in the Pension Fund until February 15;
if the organization has a vehicle on the balance sheet, then a transport tax declaration is also submitted before February 1;
if the organization has on the balance sheet land, then - a declaration on land tax before February 1.

Reporting for individual entrepreneurs on the simplified tax system can be viewed

Accounting for an LLC on the simplified tax system is possible in a simplified version in the same way as reporting. Simplification of tax reporting is directly related to the use of the simplified tax system. Let's take a closer look at these and other questions in our article.

LLC: registration and tax registration

Creation of a company in the form of a society with limited liability- one of the easiest ways to organize a business. LLC allows you to conduct various activities with limited (as part of the contribution to the Criminal Code) liability of the person (or persons) who created it.

To register an LLC in tax office submit the following documents: the charter, the minutes of the founders' meeting on the establishment of the company and the appointment of its head, an application in the form P11001, a lease agreement with the owner of the premises, copies of the founders' passports, a receipt for paying the fee.

After registering and registering an LLC, you need to choose a taxation system. If this is not done, then the firm must apply the DOS.

Who belongs to small businesses in 2018-2019

In 2018-2019 application of the simplified tax system available to firms that meet the following conditions (Chapter 26.2 of the Tax Code of the Russian Federation):

the average number of employees is less than 100 people;
residual value of fixed assets - less than 150,000,000 rubles;
the total amount of income for the current year does not exceed 150,000,000 rubles, while in order to switch to the simplified tax system from 2019, income based on the results of work for 9 months of 2018 should not exceed 112,500,000 rubles;
there are no branches;
the share of participation in the company of other legal entities does not exceed 25%;
the company does not carry out that activity (clause 3 of article 346.12 of the Tax Code of the Russian Federation), in which the simplified tax system cannot be applied.

Read more about the indicators that limit the use of the simplified tax system.

When using the simplified tax system, you need to constantly monitor the amount of revenue so as not to go beyond its limit value and not get into a situation of non-compliance with the criteria. If this happens, the firm with a quarter of excess limit value proceeds will have to be transferred to the calculation of taxes and reporting on DOS.

The criteria for a small business, according to Art. 4 of the Law "On the Development of Small Business" dated July 24, 2007 No. 209-FZ, are:

the share of other organizations (but not small enterprises) in the authorized capital should not exceed 25%;
the number of employees for the last year is not more than 100 people;
revenue for the past reporting year no more than 800,000,000 rubles. (Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

Confirmation of the status of a small enterprise is compliance with the value of indicators that meet established requirements to him, for 2 years in a row.

This suggests that LLCs using the simplified tax system usually meet the criteria for a small enterprise. This provides the following benefits:

No need to define a limit Money at the cash desk (paragraph 10, clause 2 of the Central Bank's instruction dated 11.03.2014 No. 3210-U). To do this, you should issue an order for the enterprise to store them without a balance limit.
You can keep accounting in a simplified way and submit reports in a simplified form (clause 4, article 6 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).

Features and benefits of the USN

With a simplified taxation system, the amount of taxes paid is reduced. Instead of payments on profit, property and VAT, only one tax remains with a rate, the choice of which depends on the legal entity itself (Article 346.20 of the Tax Code of the Russian Federation). In addition, it becomes possible to simplify accounting and reporting.

However, since 2015, LLCs applying the simplified tax system must pay property tax on real estate valued at cadastral value(if there is such a property).

Read about when a taxpayer applying the simplified tax system becomes a property tax payer.

Disadvantages of the simplified tax system

The disadvantages of the USN include:

limiting the level of income: a return to DOS in 2018-2019 is inevitable if it exceeds the amount of 150,000,000 rubles;
unwillingness of buyers to purchase goods and services, the cost of which does not include VAT;
the need to increase the volume of reporting, pay unplanned taxes and restore detailed accounting analytics in case of loss of the ability to apply the simplified tax system.

What documents are needed to transfer to the USN

A company can apply the simplified tax system either from the date of commencement of activities, or from the beginning of any calendar year. To do this, a notification is submitted to the Federal Tax Service Inspectorate in the form 26.2-1 (Order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3 / [email protected]).

For a newly created company, this can be done within 30 days from the date of registration (clause 2 of article 346.13 of the Tax Code of the Russian Federation), and the existing LLC submits a notification before December 31 current year. It reflects the selected object of taxation (income or income minus expenses), the amount of income for 9 months of the current year (for existing LLCs) and the residual value of fixed assets as of October 1 of the current year.

The objects of taxation when using the simplified tax system are:

income (tax rate 6%);
income minus expenses (tax rate 15%).

In the regions of the Russian Federation, rates may be reduced:

accrued from income (6%) - up to 1%;
accrued from income reduced by expenses (15%) - up to 5%.

Read more about all the rates existing for the simplified tax system.

Definition tax base simplistic people make on the basis of the data of the book of accounting for income and expenses, in which they enter all receipts and expenses accepted for the purpose of calculating the tax. Under the simplified tax system, they are accounted for on a cash basis. Both income and expenses have their own accounting features, listed in Art. 346.15-346.17 of the Tax Code of the Russian Federation.

With the object of taxation "income", the calculated value of the tax can be reduced to half by the amount of insurance premiums actually paid for the tax period, calculated from the wages of employees.

LLC on the simplified tax system: tax reporting

Mandatory tax reporting with the USN, it develops:

from the USN declaration;
reporting on personal income tax;
reports to the FIU and the FSS.

If there are grounds for accrual, then tax declarations must also be submitted:

on property from the cadastral value;
earth;
transport;
water.

The declaration on the simplified tax system is submitted to the IFTS after the end of the reporting year until March 31 next year. For the report for 2018, its form is used, approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]

Personal income tax reporting since 2016 has 2 types:

6-NDFL, handed over quarterly until the end of the month following the reporting quarter;
2-NDFL, filed annually by April 1 of the next year.

Reporting on insurance premiums is also submitted quarterly:

in the IFTS (single for contributions to the compulsory health insurance, compulsory medical insurance, compulsory health insurance for disability and maternity) - until the 30th day of the month following the reporting quarter;
in the FSS (for injury contributions) - until the 20th day (on paper) or until the 25th (electronic) month following the reporting quarter.

In addition, the FIU must monthly submit information about the employees of the company by the 15th day of the next month: full name, TIN, SNILS.

About the rules for compiling unified reporting for contributions submitted to the IFTS, read.

LLC on the simplified tax system: financial statements

According to Law No. 402-FZ, all organizations are required to keep accounting records. There are no exceptions in the law for firms operating using the simplified tax system. Therefore, an LLC on the simplified tax system must also keep accounting records and submit annual financial statements to the tax office.

To do this, the LLC must develop an accounting policy. It is compiled on the basis of the recommendations of PBU 1/2008 (approved by order of the Ministry of Finance of Russia dated October 06, 2008 No. 106n). If a firm intends to use simplified accounting and reporting methods, the accounting policy should indicate that the company:

operates under a simplified taxation system;
applies an abbreviated working chart of accounts (the rules for merging accounts should also be defined);
uses the samples of accounting forms given in the order and applies simplified reporting forms;
establishes certain accounting rules from those according to which the legislation allows a choice;
establishes the procedure for document circulation and processing of accounting documents.

When preparing an abbreviated chart of accounts, one should be guided by the information of the Ministry of Finance of the Russian Federation No. PZ-3/2012.

Small and micro enterprises have the right not to use registers designed for standard accounting methods using the method double entry. They can keep registers, the form of which is given by the Ministry of Finance of the Russian Federation in order No. 64n dated December 21, 1998: a book of accounting for business operations and statements that allow you to summarize information.

For SMEs, the legislation allows for the possibility of conducting accounting on a cash basis (clause 12 PBU 9/99 and clause 18 PBU 10/99, approved by orders of the Ministry of Finance of Russia dated 06.05.1999 No. 32n and No. 33n), however, there is no methodology for such accounting in the Russian Federation.

Financial statements LLC on USN in without fail includes:

balance sheet (form 1),
financial results report (form 2).

Read how to fill out an accounting balance with the simplified tax system.

Full and simplified versions of the balance sheet and form 2 are contained in the order of the Ministry of Finance dated 02.07.2010 No. 66n. They must be submitted to the IFTS and state statistics by March 31 of the year following the reporting year.

If necessary required forms reports are accompanied by explanations.

Results

An LLC operating on the USN, like any legal entity, must keep accounting and draw up accounting records. Those restrictions, thanks to which the organization has the opportunity to apply the simplified tax system, at the same time make the LLC correspond to the status of a small business entity. And this status allows you to take advantage of such opportunities as accounting in simplified ways and reporting in a simplified form.

- the most common among individual entrepreneurs. It makes bookkeeping so much easier that you can handle everything yourself. Our article will tell you what and when the state expects from you.

When to pay USN tax

The USN tax must be paid every quarter. In 2019, the dates are:

for 2018 - until April 30, 2019,
for the 1st quarter of 2019 - until April 25,
for half a year - until July 25,
9 months before October 27th.

Pay the simplified tax system to the tax office at registration, even if you are operating in another region.

How to calculate USN

STS is of two types, which differ tax rate and tax calculation:

USN "Income". The tax ranges from 1 to 6% of business income and is reduced by insurance premiums for individual entrepreneurs and employees. Read more about the reduction in a separate article "How to reduce the simplified tax system".
USN "Income minus expenses". The tax ranges from 5 to 15% of the difference between income and expenses.

Tax holidays for new IP for 2 years

If you have registered a business in the social, industrial, scientific or public services sector, you may be subject to tax holidays. Conditions for this:

You have registered an IP for the first time.
Tax holidays have been introduced in your region.
You operate a business on the list of those that fall under the tax holiday, and comply with other conditions from the regional law.

Find out if you are eligible for the holidays in our article “IP Tax Holidays”.

Declaration on USN

You have to submit a tax return once a year. This is a report on your business, according to which the tax checks whether you paid taxes correctly.

Declaration must always be submitted. If you did not earn anything in the past year, submit a zero report.

The deadline is April 30th. If that day falls on a weekend or holiday, the due date is moved to the next business day.

How to prepare a tax return

The declaration form was approved by order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3 / [email protected]. It is not necessary to read the filling order and manually calculate the indicators. and get ready report according to USN.

How to submit a tax return

Print it out and personally take it to the inspection.
Send a printed report by registered mail with a description of the attachment.
Send via internet. When you pay for any Contour.Elba tariff, we will issue you free reports to send.

Complete the book of income and expenses

Record the income and expenses of the business in a special book - KUDiR. It can be done on paper or in electronic format. KUDiR does not need to be handed over until the tax office asks. Keep it for 4 years and present it on demand. , you just have to print.

Do not forget to pay insurance premiums for IP

Until the end of the year, you need to pay insurance premiums - 36,238 rubles. If your income for the year turns out to be more than 300 thousand rubles, you will have to pay another 1% of the excess amount. For example, with an annual income of 500 thousand rubles, you will pay 38,238 rubles of insurance premiums: 36,238 rubles - a fixed part, 2,000 rubles - 1% of income over 300 thousand rubles.

Competent tax reporting under the simplified tax system allows the company to reduce the cost of working with documentation and focus on the production process.

The simplified taxation system has a number of advantages:

Minimum taxes;
Few reports;
Reducing the financial burden
Easy to calculate payment amounts.

According to the law, an individual entrepreneur working according to submits only one declaration per year.

Reporting under the simplified system is provided to the tax authorities once, despite quarterly payments to the Funds (Pension and Social).

Accounting tax reporting, if the documentation is correctly filled out throughout the year, does not take much time to be submitted to the regulatory authorities under the simplified taxation system.

From 2014 to USN enterprise and micro-enterprise should provide tax service a number of documents:

Declaration;
Certificate of income (form "2-NDFL");
Book of expenses and incomes;
Information about the number of employees.

On a quarterly basis, the enterprise submits the following reports to the Social and Pension Fund: personalized accounting, form “RSV 1” and form “4 of the FSS of the Russian Federation”.

A micro-enterprise is an organization characterized by the following features:

The number of staff is not more than 15 people;
share legal entities in the capital no more than 25%;
The volume of annual revenue is less than 60 million rubles.

Reporting under the simplified tax system with employees

A report to the tax IP USN with working staff requires the following documentation:

Declaration in the form of USN;
Certificate on the form "2-NDFL" (until January 20 of the next year);
Book of expenses and income (until April 30).

Quarterly reporting to funds for entrepreneurs with employees:

To the Social Fund in the form of "4-FSS";
In the form "RSV-1", "ADV 6-1", "SZV 4-2", "ADV 6-2", "SZV 4-1".

Under the simplified tax system, reporting volumes have been reduced, but the process of filling out documentation is still complicated.

The simplified system is valid even when the organization did not carry out activities for a certain period of time during the calendar year or has a negative profitability.

Deadlines for submitting documents under the simplified tax system to the tax and Funds

Accounting and tax requires compliance with the deadlines for filing documents.

Main reporting periods:

Quarter;
half year;
Nine month;
calendar year.

When is the declaration filed?

The declaration for simplified taxation is submitted based on the results of the current calendar year. The deadline for submitting the document to the tax office is no later than March 31 of the next year.

Even in the absence of actual activity, individual entrepreneurs (IEs) and enterprises must file annually.

When to provide accounting to the Funds

Accounting reporting to the Pension and Social Funds is served. The provision of documents is carried out by enterprises even when they do not have employees.

How to fill out the book of income and expenses

The book of income and expenses is completed throughout the year. It records all transactions made during the year. When the next tax period a new book of income and expenses is being started, but the legislation does not prohibit the maintenance of documentation in electronic form.

How to make it easier to work with documentation and make adjustments

To facilitate the work of accountants of organizations and individual entrepreneurs We suggest paying attention to the following reporting rules:

Filling out the documents is carried out according to the requirements accounting policy according to standards federal law No. 402 of December 06, 2011 and PBU of 2008;
Amendments to accounting documentation produced in accordance with PBU 1/2008 item No. 12. According to the legislation - all changes are made at the initial stages of the reporting year;
The organization independently determines the principles and features of accounting in accordance with the requirements of Federal Law No. 402;
An enterprise operating on a “simplified” basis has the right to draw up a book of accounting for costs and income in a simplified form;
Simplifiers, translated into, keep separate accounting of costs and incomes for 2 modes. If it is impossible to fulfill the condition, the division is carried out according to the volume of income in the total amount of revenue (Article 346.24 of the Tax Code).

The head of the enterprise is legally responsible for maintaining accounting reports!

Accounting documentation should not contain errors. They become the reason for the introduction of corrections and correction of reporting according to the principles of PBU 22/2010.

If from accounting report you need to remove a certain amount, a new entry is made in a separate line. If additional accrual is required in the report, re-postings should be made (PBU requirements). Before compiling the document of the previous records on the basis of which the statistics were calculated.

The reformation of the balance sheet must be carried out before December 31 of the current year. The operation is carried out after all business transactions. After calculating taxes and compiling financial results statistical data must be coordinated with management.

It is better to fill out the documentation provided during the "primary" and submit it to the management for signature on a regular basis. This reduces the time for compiling reports required for submission to the tax office under the simplified taxation system (STS).

Reporting of organizations under the simplified taxation system

Monthly reporting:

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

Reporting submitted at the end of reporting periods (1st quarter, 1st half year, 9 months) as of January 1, 2018:

Settlement statement for the Fund social insurance RF 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 premiums to the Pension Fund, Compulsory Medical Insurance Fund and the FSS (in terms of contributions for temporary disability and maternity) in the form of KND-1151111 - submitted to the territorial tax office no later than the 30th day of the month following the reporting period.
Declaration on corporate income tax (to be submitted by organizations that have received income taxed at the rates provided for in paragraphs 1.6, 3 and 4 of Article 284 tax code. It is submitted to the tax office no later than the 28th day of the month following the reporting period (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 legal entities, when paying dividends to individuals, an organization tax agent is not!)
Tax return by VAT. It is rented if the organization is a tax agent or has issued invoices with VAT and is obliged to pay tax to the budget. It is rented to the IFTS 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 (commissions, agency, etc.) with taxpayers using the 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 to the Federal Tax Service Inspectorate in electronic form the registers of invoices issued/received.
Calculation amounts of personal income tax, calculated and withheld by the tax agent 6-NDFL. It is submitted no later than the 30th day of the month following the reporting period. annual form submitted no later than April 1.
Calculation of advance payments for corporate property tax. For rent if the organization owns real estate, taxable based on the cadastral value of the property. The list of such property is specified in Article 378.2 of the Tax Code. It is submitted no later than the 30th day of the month following the reporting period. For the year, not a calculation is submitted, but a declaration, the deadline for submission is March 30.

Note! Declarations on the simplified tax system based on the results of reporting periods are not submitted, however, it is necessary to pay advance tax payments (no later than the 25th day of the month following the reporting period). Also, quarterly calculations for transport and land tax are not submitted, but if local legislation provides for the payment of advance tax payments, they must be paid.

Reporting at the end of the year

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

Accounting statements of the organization. Represented in tax authorities and Rosstat no later than March 31.
Information about average headcount employees - is submitted to the Federal Tax Service at the place of registration of the organization no later than January 20.
A 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.
Income information individuals in the form 2-NDFL - submitted to the IFTS no later than April 1.
Land tax declaration (for taxpayers only) land tax, i.e. those organizations that own land plots) - is submitted to the IFTS before February 1.
Vehicle tax declaration, (only for taxpayers transport tax, i.e. organizations that own vehicles) - submitted to the tax office before February 1.
Confirmation of the main activity in the FSS (to determine tariffs for insurance premiums against accidents and occupational diseases) - submitted to the FSS until April 15. Two forms are submitted - a certificate confirming the main type of activity and an application for confirming the main type of activity.
Personalized reporting to the Pension Fund. Forms SZV-STAGE and ODV-1. It is submitted to the territorial branch of the Pension Fund before March 1 of the year following the reporting period.

Special mention should be made of 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 reports in your statistics department.