Simplified balance sheet for IP. Is the balance sheet submitted under the simplified tax system? Should SPs hand over the balance

IP? For those who do not have employees on their staff, 2 types of payments and reporting are provided for in 2018:

• USN tax and declaration;
• insurance payments.

Tax on the simplified tax system is calculated in different ways - depending on whether the IP uses the "income" or "income deduct expenses" scheme. The tax reporting of simplistic people in 2018 also differs - the rate depends on the region. In general, it is 6% for income and 15% for income minus expenses. The funds paid into the pension and insurance funds are deducted from the tax. Mandatory insurance premiums according to the reporting of simplifiers for the 3rd quarter of 2018 and other periods in the past, they were paid to the Pension Fund of the Russian Federation and the FFOMS, but since 2018 they have been collecting them tax office. The exact method of calculation, however, remains the same. This means that you can calculate the contribution now.

SP reporting on STS in 2018

Back to Financial Statements 2018A simplified tax return is sent by taxpayers once a year until the end of March of the year following the reporting one. For 2017, it is necessary to report before 04/02/2018, because March 31 falls on a day off.

Reporting LLC for the STS in 2018: deadlines in the table

The size of the minimum wage for the reports of individual entrepreneurs in 2018 is known: for 2018 it will be 7,500 rubles. The rate in the PFR is 26%, in the FFOMS - 5.1%, the total minimum payment will be 27,990 rubles.
This payment will be called the Unified Social Insurance Fee or ESS. IP on the simplified tax system with employees What reporting is provided for simplified workers in 2018? For individual entrepreneurs with employees, in addition to the payment for themselves and the declaration on the simplified tax system, other documents are added:

• information on the average headcount (number of employees);
• ECCC;
• reporting to funds and Rosstat;
• reporting on taxes on employees in forms 2-NDFL and 6-NDFL;

When simplists submit reports in 2018:

• until January 20 according to the simplistic reporting calendar in 2018.

Does the SP give up the balance, being on the "simplified"

Attention

Document submission deadline tax office for individual entrepreneurs - April 30 ( annual reporting). Zero declaration surrendered if the activity was not carried out.

Important

Declaration 3-NDFL. 5. Form 6-NDFL quarterly (if employees were paid income). 6. Information about the average number of employees. 7.

Do I need ip balance

In 2018, this limit was 60 million rubles multiplied by the deflationary coefficient, which, according to calculations for this year, was 1.329. When the profitability threshold was exceeded, the company was immediately redirected to the main taxation system. Calculate the cost. Conclusions on changes for simplifiers in 2018 Negative phenomena for business include the emergence of new fines according to simplistic reports in 2018, which will make entrepreneurs (both individual entrepreneurs and LLCs) more vulnerable to tax authorities. Non-payment of insurance premiums can now lead to criminal liability. Violation of cash discipline and filing errors financial reporting 2018 for simplistic people will also be punished quite severely. The question of how to submit, what and when reports are submitted is very acute for businessmen.

The composition of reporting for simplistic people can be divided into mandatory reports and those reports that are submitted only if there is a tax base (for example, tax on land, transport, property in the form of real estate according to cadastral value etc.). The following section contains a detailed table with a list of declarations and deadlines for their submission.

The table shows a list of reporting for 2017 for LLC on a simplified system: Contents of the report Due date in accordance with regulatory documents Due date, taking into account the postponement of the date if the deadline falls on a non-working day 346.23 of the Tax Code of the Russian Federation) 02.04.2018 Balance sheet 31.03 of the year following the reporting year 02.04.2018 Salary Report on form SZV-M 15th day of the month following the reporting one (clause 2.2 of Art.

Reporting for simplistic in 2018: what to hand over LLC and SP?

IP reporting on the simplified tax system in 2018 Accounting reporting for individual entrepreneurs on the simplified tax system in 2018 In accordance with the Law on Accounting No. 402-FZ (Article 6), all businessmen who work on the simplified tax system are exempted from bookkeeping. Although they have the right not to keep accounting records, it is still recommended.

IP on the simplified tax system is not handed over financial statements to the Federal Tax Service, but in the event of verification, it may be necessary to demonstrate records of receipts and expenditures. The presence of such records will avoid penalties.

Administered accounting Entrepreneurs can focus on the rules provided for the small business category. Tax reporting for individual entrepreneurs on the simplified tax system in 2018 In 2018, the tax reporting of individual entrepreneurs on the simplified tax system with employees includes the following forms of documents: 1. Declaration on the simplified tax system (the document must contain information from the book of income and expenses - KUDiR).

We draw up a balance sheet with a sleep system in 2017-2018

What is meant by no activity for an LLC:

• lack of employees and non-calculation of wages;
• the absence of transactions for the purchase or sale of goods, for the provision of various kinds of services;
• no transactions on the current account, no cash transactions(zero balance);
• more than three months after registration.

In 2018, zero reporting of simplified LLC:

• financial statements;
• tax return;
• reporting to funds;
• statistical reporting.

Absence zero reporting and accounting of simplistic people in 2018 is fraught with the accrual of fines, so it is recommended that you definitely pass it. It may also turn out that the tax service will forcibly close the enterprise if it does not conduct business.

The declaration on the simplified tax system is not submitted quarterly. But advance payment and the calculation of tax reporting in 2018 for a simplified LLC should be carried out every quarter:

• simplified reports for the 1st quarter of 2018 - for the first 3 months of the year;
• 2 quarter for six months;
• 3 quarter for 9 months;
• 4 quarter - annual.

Annual reporting for LLC on the simplified tax system The USN differs from the OSNO in the field of taxation in that a single tax replaces several at once:

• income tax;
• property tax;
• value added tax (VAT).

IP on a simplified system hand over the balance sheet for 2018

These are authorized, additional, reserve capital and retained earnings or uncovered loss (accounts 80, 82, 83, 84).

• Long term borrowed funds(with maturity over 12 months - account 67).
• Other long-term liabilities (credit balances on accounts 60, 62, 68, 69, 76 (in terms of long-term accounts payable).
• Short-term borrowings (with a maturity of less than 12 months - account 66).
• Accounts payable (credit balances on accounts 60, 62, 68, 69, 70, 71, 73, 75, 76 (in terms of short-term "creditors").
• Other current liabilities.
Just like in a regular balance sheet, the abbreviated one provides information for 3 years: reporting, previous and preceding the previous one. That is, in the balance sheet for 2017, you need to show balances as of 12/31/2017, 12/31/2016 and 12/31/2015. As you know, balance lines are coded.

But there should be a reserve for doubtful reporting.

• Fixed assets are allowed to be depreciated in the annual report, not more often. Intangible assets may not be amortized.
• You can not keep records of the method double entry: it is allowed in the forms of financial statements 2018 for simplistic people to do without postings.

  Operations are sequentially recorded in the ledger, and income and expenses are reflected in financial results.

Simplified accounting in LLC: new policy What reports do simplistic people submit in 2018? In LLC in 2018, now you can only submit a balance sheet and a statement of financial results. If we compare this with the list of reports on OSNO, then the difference is visible to the naked eye.

A number of lines can be generally excluded from reporting as unnecessary. Correction of errors in the approved financial statements of the simplified in 2018 is usually carried out on account 84.

Consisting of several forms. Entrepreneurs who have organized their business are often far from accounting issues, but they often ask themselves the question: do individual entrepreneurs submit financial statements? And, if they pass, then what forms does the financial statements of the IP for 2018 consist of? Let's try to explain.

Accounting legislation

On December 6, 2011, a special law “On Accounting” No. 402-FZ came into force. Subparagraph 4 of paragraph 1 of Article 2 of this law determines that its effect also applies to entrepreneurs. That is, they are required to keep accounting records. However, article 6 of this law clarifies: the obligation does not arise if income and / or expenses or necessary physical indicators are taken into account in accordance with the law.

What does it mean? We explain: if an entrepreneur does not fill out the books of accounting for income and expenses (KUDIR), which are provided for by the chosen taxation system, he must organize full-fledged accounting for all documents.

Source documents

The basis of any accounting (tax, accounting) are source documents: acts, waybills, UPD, invoices, cash orders, payment orders and so on. According to them, books are filled - tax registers. The entrepreneur must provide the tax authorities upon request with a primary. However, he is not required to keep documents that are not related to taxation. For example, for any expense transactions with UTII.

According to information on ]]> the website of the Government of the Russian Federation ]]>, the Ministry of Finance and the Federal Tax Service until 01.03.2019 need to develop proposals on establishing obligations for persons who are not required to keep accounting, within certain period keep your "primary", reflecting the facts of economic activity. It is likely that individual entrepreneurs will have to keep all primary documentation for the same amount of time as organizations. It is obvious that this was invented in the interests of the tax authorities - for reconciliation of counterparties. If legislators accept such an innovation, then the individual entrepreneur will have to save all documents related to economic activity, not less than 4 years.

Accounting for income and expenses for taxation

Forms of accounting books (KUDIR) are approved for the following systems (each type of taxation has its own):

general (OSNO);

simplified (USN);

patent (PSN);

unified agricultural tax (ESKhN).

In any of these books, the entries must be in chronological order, the amounts are counted incrementally, and the totals serve as the basis for filling out tax returns (the exception is the patent system: the accounting of amounts is needed here to check if the income matching threshold is exceeded).

What about ENVD? After all, there is no form for it. Yes, there is no book - but it is important to take into account the characterizing physical indicators, these can be:

the number of sales places or the size of the areas for sale;

the number of vehicles or seats for passengers;

number of staff;

other objects (area).

That is, the numerical volume on the basis of which the tax is paid according to the “imputation”. You can write the available data into a separate document, compiled by yourself - this will be accounting register for ENVD.

Do sole proprietorships submit financial statements?

Since there is no obligation to keep accounting records, entrepreneurs do not need to submit the forms approved by law 402-FZ (balance sheet, financial results report, etc.). But, although the financial statements of individual entrepreneurs for 2018 are not submitted, they must file tax returns in full and on time.

Tax reporting of individual entrepreneurs is the corresponding declarations and calculations. Each system has its own tax period and deadline for submitting forms:

for OSN - an annual declaration is drawn up 3-NDFL, it must be filled out and submitted to the Federal Tax Service no later than April 30, 2019;

That is, entrepreneurs are exempted from accounting forms, but must be sent to the Federal Tax Service tax reporting, the volume and composition of which are different for each individual entrepreneur, and report to the funds if there are employees.

Individual entrepreneurs and LLCs that have switched to paying tax under the simplified tax system are generally exempt from paying many taxes. Accordingly, the composition of reporting for them, as a rule, is significantly reduced. How to report on simplified IP and LLC in 2019, we will consider in our article.

USN reporting in 2019

According to the results tax period(calendar year) Individual entrepreneurs and LLCs submit to the tax office a tax return for tax paid in connection with the application of the simplified taxation system (approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]). The reporting deadlines for the USN are as follows:

• for LLC - no later than March 31. That is, reporting on the simplified tax system for 2019 is submitted no later than March 31, 2020;
• for individual entrepreneurs - no later than April 30. That is, reporting on the simplified tax system for 2019 is submitted to the IP no later than 04/30/2020.

Accounting statements of individual entrepreneurs and LLCs on the simplified tax system

An individual entrepreneur on the simplified tax system is not required to keep accounting records (clause 1, clause 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ), therefore, he does not draw up financial statements.

LLCs applying the USN, which are small businesses, can use simplified accounting methods, including the preparation of simplified accounting (financial) statements (clause 4, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). “Simplified” accounting can be organized following the Standard Recommendations for the Organization of Accounting for Small Business Entities (approved by Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n). Simplified forms of the balance sheet, income statement, report on the intended use of funds are given in the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The rest of the organizations keep accounting records and prepare financial statements in full.

"Salary" taxes under the simplified tax system in 2019

The organization submits reports on insurance premiums to the IFTS and the FSS, reports to the tax office on personal income tax withheld from the income of its employees. Similarly, individual entrepreneurs who attract employees under employment contracts or enter into a GPA.

Individual entrepreneurs who work “alone” are exempted from “salary” reporting, they are limited only to paying contributions for themselves. That is, the reporting of individual entrepreneurs on the simplified tax system without employees is only a declaration on the simplified tax system for the year.

Other reporting of LLC on the simplified tax system in 2019

If an LLC on the simplified tax system is recognized or income tax, they pay property tax, land or transport taxes, then they submit declarations (calculations) for these taxes to the tax inspectorate in accordance with the requirements of the Tax Code of the Russian Federation.

In this article, we will look at balance sheet with the simplified tax system in 2020. We will find out when he surrenders. Let's figure out what documents it is served with. We will answer questions.

The financial statements of enterprises operating under the simplified system are presented in standard or abbreviated form. The right to keep records and form balance sheets in a simplified form arises for enterprises that fall under the category of small business.

The procedure for submitting financial statements

Legal entities are obliged to submit financial statements. The data is generated based on primary documentation, created under the conditions of conducting activities or coming from an external source. The reporting of enterprises on the simplified tax system is submitted:

• Annually, simultaneously with other enterprises. The submission deadline is set no later than March 31 of the year following the reporting one;
• After the end of the second reporting period for businesses registered after 30 September. The first report on the account is submitted after the end of the second year of activity;
• With other periodicity established by the owners or the managing body of the company. Reporting can be done more frequently than once a year.

Simplified reporting

Enterprises that have the right to an abbreviated accounting scheme have the opportunity to simplify the reporting procedure. The right is granted to small businesses that often use the simplified tax system. At the same time, the accounting conditions established by legislative norms must be observed.

The remaining provisions of the legislation on the completeness of information reflection, reliability, the sequence of reflection of indicators and other requirements are identical both for the traditional version of reporting and for its simplified form.

Explanatory note to the balance sheet

Enterprises must be part of full reporting submit an explanatory note. The document allows you to get more full information, explaining reflected in the reporting. The document is an independent form, disclosing significant reporting indicators. The explanatory note differs from the rest of the accounting reporting forms in an arbitrary compilation format. When compiling the document, the following features are taken into account:

• The composition of information and the format of their presentation is determined by the organization itself. The legislation lacks rules for reflecting data, the procedure for grouping information;
• The presence of a textual description of the indicators makes it easier to read the information;
• In addition to the description of balance sheet items, other important data are included in the information. For example, a business planning to liquidate may include relevant information in the note.

Programs used to form the balance

Automated accounting is used in the accounting of all enterprises. The software allows you to reduce labor costs and the occurrence of errors in the processing of information. The most common accounting program is 1C, which has many configurations and the ability to adapt to specific operating conditions. The program allows you to upload working documents for reporting to the IFTS. You can check out .

For IFTS users who submit reports through the electronic resources of operators, it is possible to create reports directly in the program. Notable proposals include:

• The Taxcom operator is Dockliner, which allows reporting of several enterprises, 1C-Sprinter, which provides unloading directly in the 1C work program;
• The operator "Tensor" - "SBiS", which provides work in the office without being tied to a PC, sending reports from several companies, the ability to check data according to formulas for matching indicators;
• The Kaluga Astral operator is Astral-report, which has capabilities similar to those of SBiS and differences in additional functions.

Except software for transmission electronic reporting provided by operators, there is a “Taxpayer” program developed by the Federal Tax Service to simplify reporting. The resource provides the possibility of obtaining up-to-date reporting forms, generating data, uploading for submission to the Federal Tax Service.

Actions in case of violation of the identity of the asset and liability of the balance sheet

The structure of balance sheet items implies the equality of assets and liabilities. If the balance does not converge, it is necessary to sequentially check transactions for reporting period. The probability of an error is observed:

• When doubling postings on operations. It is necessary to check all indicators of the balance sheets;
• In case of incorrect closure of accounts before the emergence of new data. It is required to repeat the operation to close the accounts;
• Incorrect allocation of retained earnings or outstanding loss;
• Carrying out rounding of data after the formation of the balance sheet in more enlarged units.

Methods for reporting to the IFTS

Transfer of reporting to tax authorities can be produced in several ways, the choice of which is determined by the enterprise.

When determining the submission method, the restriction on the mandatory use of the electronic form by enterprises with more than 100 employees is taken into account. size limit determined by the previous year or during the reorganization of the enterprise.

Materiality of reporting indicators

When determining the inconsistency of data in the reporting of previous years, it is necessary to determine whether the information on the erroneous indicator is significant. Significance of materiality is determined by the possibility of influencing decisions made on the basis of financial statements. The sign of materiality is set at 5% of the amount of the item from the total value of the asset or liabilities. The enterprise has the right to independently fix the absolute value of materiality and adhere to the indicator when making corrective entries. You can check out .

Correction of errors identified in the balance sheet of the previous period

The procedure for adjusting the balance depends on the moment the error was discovered.

When making adjustments to the reporting, the sign of materiality is taken into account. If the identified error is not recognized as significant, the inaccuracies of the previous period are corrected in current year. It is allowed to make adjustments to accounting in case of revealing an insignificant error without submitting updated reports.

Features of the formation of the balance sheet of the simplified tax system by enterprises LLC and IP

Enterprises of the organizational form LLC are responsible for the presentation of financial statements. Individuals registered as sole proprietorships are not required to submit balance sheets. The duty of an individual entrepreneur on the simplified tax system is to timely fill out the book of income and expenses, which is a tax register.

The IP performs accounting operations and the formation of output data only within the limits of production necessity, for example, when obtaining a loan from a bank. A number of organizations banking sector as part of the package of documents, they are required to submit a simplified schematic form of the balance sheet, where the imbalance of indicators is corrected by entering data on the personal funds of the entrepreneur. The form is developed independently on the basis of standard financial statements.

Balance sheet under the simplified tax system: answers to questions

Question #1. Do I need to include in the explanatory note information about the reasons for presenting the revised balance sheet?

Answer: The note presented as part of the balance sheet indicates the moment of detection and the reasons for the error. May be submitted at the same time corrective forms a separate cover letter explaining the reasons for the clarification.

Question #2. To what authorities is the revised balance sheet submitted?

Answer: An updated form is submitted to the IFTS and Rosstat.

Question #3. How to indicate on the balance sheet that the form is corrected?

Answer: In the forms of financial statements there are no columns to indicate the order of adjustment. The contractor must independently enter the text in the header of the document.

Question #4. Is it possible to submit reports to in electronic format to the IFTS website without using an operator?

Answer: There are reporting service programs, the transmission through the channels of which is carried out without payment, but subject to availability digital signature. The disadvantages of the resource include the inability to see the submitted reports in the future. Unloading is made from the working programs of the enterprise.

Question #5. Is it possible to transfer reporting through the operator on a day off?

Answer: Transfer of reporting by means of telecommunications is carried out on any day, including days off, regardless of the time of day.

The question is the first thing that absolutely every entrepreneur faces. The composition and deadlines for filing reports naturally depend on the taxation system that the entrepreneur has chosen. How to keep records on each of the systems, we will consider in this article.

Accounting reports of individual entrepreneurs on OSNO

When registering an individual entrepreneur, by default, an entrepreneur has general system taxation (hereinafter OSNO). However, it should be noted right away that very few entrepreneurs remain on OSNO. This is largely due to the popular belief that reporting on the OSNO is much more complicated and larger in volume than, for example, on the "simplified". Next, let's see if this is actually the case.

The first thing you need to know is that there is a direct relationship between the number of reports and the number of employees an entrepreneur has.

If an individual entrepreneur works on his own, without involving employees, then he is required to submit the following four reports:

• VAT declaration. Provided every quarter.
• Declaration on personal income tax (Form 3 personal income tax). Available until April 30th.
• Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.

If the individual entrepreneur has employees, then the following reports are submitted:

• SCH report ( average headcount) per last year. Available until January 20th.
• VAT declaration. Rented every quarter.
• Declaration on personal income tax (Form 3 personal income tax for individual entrepreneurs). Available until April 30th.
• Declaration 4 personal income tax (on estimated income). For rent within one month from the moment the IP began its work. Also if the profit increased by more than 50%.
• Declaration on income of employees (form 2-NDFL).

Based on the foregoing, most often an entrepreneur on OSNO submits a VAT return (once a quarter). Most of the remaining reports are submitted only once a calendar year.

Expert opinion

Maria Bogdanova

IP on general mode(OSNO) is a VAT payer, therefore, in addition to personal income tax, it must also report on this tax. The rest of the taxation systems belong to special regimes that exempt from VAT, respectively, and you only need to submit a declaration according to your regime.

When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be one declaration, since there is simply no such document under the PSN.

Accounting reports of individual entrepreneurs on the simplified tax system

Majority individual entrepreneurs choose a simplified system as a system of taxation. And this is completely understandable. After all, the USN involves the submission of one declaration per year. Deadline for reporting under the simplified tax system (KND form 1152017 approved by the Federal Tax Service of Russia by order No. ММВ-7-3/ dated 04.07.2014 [email protected]) until 30 April.

Although this report is submitted only once a year, the preparation for its compilation should be very thorough. It is for the purpose of correctly accounting for all funds received and spent, the legislation obliges each entrepreneur to keep a book of income and expenses. This book allows you to correctly calculate the tax base in order to correctly calculate the tax later.

However, it is important to remember that if an entrepreneur employs employees, then no one exempts him from submitting a declaration for each of the employees in the form of 2NDFL.

Accounting reports of individual entrepreneurs on UTII

Recently, in the application of this tax regime major changes have taken place. First of all, it should be noted that UTII has ceased to be mandatory. Now entrepreneurs have the right to switch, for example, to a “simplified system”. Of course, the law does not prohibit staying on UTII, if all the conditions for its application are met.

As in the case of the simplified tax system, an entrepreneur on UTII fills out only one declaration, but this happens every quarter. Tax return(its form KND 1152016 was approved by the Federal Tax Service by order of 04.07.2014 No. ММВ-7-3/ [email protected]) is due by the 20th of the month following the reporting period.

UTII reporting is quite simple. To calculate the amount of tax, an entrepreneur needs to know the coefficients that are established by law. Once having calculated the tax, you can simply copy the declarations. Naturally, if the working conditions remain unchanged (mode of operation, size of the premises, etc.), and also if there have been no important changes in the legislation.

Also note that UTII is not subject to all activities carried out by the entrepreneur, but only some of its types. Consequently, very often an entrepreneur has to combine UTII reporting with reports from other applied systems.

Accounting reports of IP on a patent

Starting from 2014, the patent taxation system became independent tax system. The use of the patent system of taxation is the prerogative of individual entrepreneurs only. Nobody else can use it. Regulatory document according to this system is dated 06/25/2012 N 94-FZ, as well as the Tax Code of the Russian Federation Ch. 26.5.

A patent replaces the obligation to pay certain taxes. If, in addition to patent activities, the entrepreneur is engaged in activities that do not fall under this system, then it becomes necessary to prepare reports for another selected system.

IP reporting on a patent is extremely simple. And it consists in maintaining a book of accounting for income and expenses. For each of the patents, this book is kept separately.

Expert opinion

Maria Bogdanova

More than 6 years experience. Specialization: contract law, labor law, law social security, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

Only those businessmen whose activities are based on the production of agricultural products can switch to the UAT (single agricultural tax). Moreover, 70% of all income should be brought by this area. At the same time, they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.

Zero financial statements

In the course of their activities, each entrepreneur may experience a suspension. There are many reasons, including the “economic climate” in the country and a variety of personal reasons. But in any case, at this time, the entrepreneur does not receive income. The absence of income, however, never relieves an individual entrepreneur of the obligation to submit reports. Such reporting is called "zero".

There is no such concept as "zero reporting" in the legislation. However, no one forbids an entrepreneur to provide information that his activities were not carried out.

Compilation of zero reporting is no different from the usual one. The only change is that all rows will contain null values. The submission deadlines remain the same as for regular reports.

It is important to know that it is impossible to draw up zero reports for UTII. Because the tax base is already defined by law. The only thing that can be done is to exclude a period of up to two months in which the activity was not conducted. If the period in which entrepreneurial activity was not carried out, is more than two months, the individual entrepreneur will be forced to switch to a simplified taxation system.

Reporting to the FIU for individual entrepreneurs

In addition to the obligation to report to the tax office on the results of their activities, the entrepreneur also has the need to submit reports to Pension Fund. We note right away that not all individual entrepreneurs have the obligation to submit reports to the FIU. This obligation occurs only if the entrepreneur has employees. Those. IP acquires the status of the insured.

In conclusion, I would like to warn entrepreneurs. The desire to evade the filing of financial statements of an individual entrepreneur will necessarily entail the imposition of fines. Also, you should not “pull to the last” and submit reports on the last allowed day.