Good afternoon, dear readers!
A very common situation when an individual entrepreneur is open, but no activity is conducted at all. And many entrepreneurs mistakenly think that they should not pay anything to the state at all and should not submit reports.
This is a very serious mistake that leads to big problems ...
As a rule, such individual entrepreneurs learn about the trouble when they see in their mailbox a demand from the Federal Tax Service and the Pension Fund of Russia to pay a substantial fine and interest.
So, the main theses for those individual entrepreneurs who have no activity and income:
- You need to immediately understand that the lack of activity and income from individual entrepreneurs does not exempt from paying taxes, contributions and fees.
- An individual entrepreneur is in any case obliged to pay mandatory contributions “for himself” to the Pension Fund of the Russian Federation and the FFOMS.
- Also, individual entrepreneurs are required to pay all taxes and fees due, depending on the tax system.
- And be sure to submit all the necessary reports on the individual entrepreneur.
Of course, all individual entrepreneurs on the simplified tax system must submit a declaration. But, as practice shows, most of the victims just did not submit the zero declaration according to the simplified tax system, because they thought that this should not be done. There was no income, they say ...
And if the entrepreneur incurred losses on the sole proprietorship? Should he pay taxes and fees if he worked “in the red”?
Unfortunately, the answer is simple - yes, they should, depending on the taxation system of individual entrepreneurs. You will also submit all the necessary reports on the individual entrepreneur.
Here they already get on the problems of individual entrepreneurs on the simplified tax system “income minus expenses”, having misinterpreted the essence of this taxation system.
Summarize
If you did not have income and activities for individual entrepreneurs, you do not need to think that this fact will completely free you from submitting reports and paying taxes and contributions. And if you do not plan to conduct business in the future, then it would be wiser to close the sole proprietor.
If you don’t want to close the sole proprietor, then buy a program (or cloud service) for managing the sole proprietorship. They will automatically take into account the fact that the individual entrepreneur has no income, and will generate the necessary reporting.
Read about which programs are better to use for individual entrepreneurs in this article:
UPD. The information is current as of 27-02-2018.
If you are not currently operating, then the obligation to pay to the Funds and report taxes in accordance with the selected one remains, but there is also.
If you do not plan to conduct an activity, then it is better. Because insurance premiums are paid by all individual entrepreneurs, regardless of the conduct of their business. This is a "subscription fee" for the status of an individual entrepreneur.
So, for 2017 an entrepreneur who does not carry out activities needs insurance premiums for a year RUB 27,990 by December 31, 2017. For late payment, penalties are charged for each day of delay. As a measure to collect debts, a ban on leaving the country can be imposed through the court, so be careful, pay contributions on time to avoid unpleasant situations. On the website of the bailiffs http://fssprus.ru/iss/Ip, you can check whether you have been awarded a debt.
What reporting to submit to the individual entrepreneur if there was no activity
Until 2014, an individual entrepreneur had to be handed over to the tax inspectorate annually by January 20. This requirement even extended to entrepreneurs without workers. Later, amendments were made to article 80 of the Tax Code of the Russian Federation and. If the individual entrepreneur does not have employees, then it is not necessary to submit a report.
In addition, you need submit to a tax return and to certify the Book of Records of Income and Expenses (KUDiR). The requirement to certify KUDiR has been canceled since 2013.
So, an individual entrepreneur is on a patent - the declarations are not handed over.
Individual entrepreneurs on UTII report on tax not once a year, but every quarter.
Individual entrepreneurs do not have zero reporting on UTII. After tax registration on UTII, the entrepreneur submits a declaration and pays tax on a quarterly basis, regardless of the income actually received. The tax is calculated based on imputed income taking into account indicators by type of activity.
Zero reporting of individual entrepreneurs on the simplified tax system
Entrepreneurs for rent. The report for the past year is submitted by April 30. The declaration can be submitted in person, sent by mail or via the Internet.
You can prepare a report free of charge in the Elba system or in a special program on the tax website. You can print it out and hand in in person or by mail. To send via the Internet, you need to issue a cloud signature in the service. After that, the declaration can be submitted electronically. You will receive receipts for the submission of the declaration, which are as legally significant as the declaration with the stamp of the tax authority.
Zero IP reporting on OSNO
Individual entrepreneurs on the general taxation system submit VAT declarations every quarter and an annual 3-NDFL declaration. In this case, the VAT return can only be submitted electronically.
Individual entrepreneurs under the general taxation regime can exercise the right to exemption from VAT under article 145 of the Tax Code, if the amount of proceeds for the three preceding months in a row, excluding tax, did not exceed two million rubles in aggregate. In this case, the individual entrepreneur will be able to take VAT deducted on purchases and issue invoices to buyers, since will not be a VAT payer.
The notice for VAT exemption is submitted to the tax office before the 20th day of the month from which the right to exemption will be valid.
If there was no activity, instead of a VAT declaration, you can submit single (simplified) tax return(see clause 2 of article 80 of the Tax Code of the Russian Federation). Unlike the VAT declaration, this report can be submitted on paper. At the same time, payments should not go through the accounts of the individual entrepreneur, i.e. there should be no signs of activity. If the individual entrepreneur had expenses, but did not have income, then in this case it will be necessary to submit the usual reporting.
The deadline for the submission of a single declaration is at the end of each quarter until the 20th:
- for the 1st quarter before April 20
- for the 2nd quarter before July 20
- for the 3rd quarter until October 20
- a year before January 20.
Penalty for failure to submit a declaration for individual entrepreneurs
Liability for failure to submit a zero tax return is provided for in Art. 119 of the Tax Code of the Russian Federation and is equal to 1,000 rubles. The fine for failure to submit other documents is 200 rubles for each document (clause 1 of article 126 of the Tax Code of the Russian Federation). At worst the tax office may decide to suspend operations on bank accounts and block the entrepreneur's current account.
Hello Julia. You must pay. In the Pension Fund there is a fixed payment, which in 2016 is 19.356 rubles. 48 k. The fixed payment to the FFOMS is 3.796 rubles in 2016. 85 r.
Now you can go directly to the instructions on how to properly report to the tax office:
1.
Reporting documents an individual entrepreneur, if he chooses a simplified taxation system, must be submitted once a year based on the results of the past year. In such a report, he must indicate information about the number of average employees. Even if the entrepreneur does not have employees under his supervision, he still needs to submit this report. It's just that he must put the number zero in a special column. The most recent deadline for the submission of such a document is January 20th. A report is submitted via the Internet, by mail, or he can submit it personally to the tax inspectorate.
2.
In order to submit another type of document, which is called a tax return, the deadline is set longer. It is handed over starting from the first working day after the New Year, and the reception ends before the thirtieth of April. If April 30 falls on a day off, then the deadline for submitting the tax return is postponed to the last working day of May. Just like a report, a tax return can be submitted via the Internet, by mail, or personally taken to the tax office.
3.
Many different disputes are also caused by the fact that an individual entrepreneur must certify to the tax inspectorate the book in which he keeps records of income and expenses. Therefore, opinions are different. In some cases, it is necessary, but after the tax payment period ends, the book does not need to be certified, you can provide a printed version for verification. If such a book will be kept in paper form, it must be certified by the tax office before the first entry is made there (it is better to do this at the beginning of the year). When an individual entrepreneur plans to certify the printed version of the electronic version, this must be done when he submits his tax return. This printout must be brought in accordance with certain conditions: it must be specially sewn with three threads, and paper must be glued to the ends of the threads, indicating the number of sheets, signature and date.
4.
It is mandatory for an individual entrepreneur to notify the tax inspectorate when he opens and closes his bank accounts. He must send this notification within seven working days after the corresponding operations are carried out in the bank. The notification form can be downloaded directly from the Internet or taken from the tax office. The completed form is transmitted either via the Internet or sent by mail. This notification must be accompanied by a certificate of closing or opening a bank account.
Regardless of the fact of carrying out entrepreneurial activity and generating income, there are separate contributions that are mandatory for individual entrepreneurs. Let's talk about this.
Pension contributions
First of all, we are talking about the obligation to pay pension contributions, calculated taking into account the cost of the insurance year. The occurrence of such an obligation occurs at the time of registration of a person as an individual entrepreneur without forming a legal entity, completion - at the time of termination, that is, exclusion from the Unified Register.
Premiums for the insurance year must be paid by absolutely all entrepreneurs without taking into account the tax regime, doing business and having income.
You can read more about the amount and procedure for paying a fixed payment to the Pension Fund for Individual Entrepreneurs (in 2017-2018).
Since the current legislation does not provide for the exemption of any categories of payers of insurance premiums from paying mandatory payments, the obligation to pay them remains even if the individual entrepreneur receives a labor pension.
Payment of insurance premiums is due until December 31st. In case of non-payment or late payments, penalties will be charged against the payment of insurance premiums. The size of the latter today is 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
Accrued premiums not paid on time will be recognized as arrears. This means that the debt will be collected from the entrepreneur forcibly, including through deduction from the pension benefit.
Contributions to the MHIF
A similar rule applies to transfers to the MHIF. The considered contributions are subject to indexation annually, their value depends on the size of the minimum wage established at the beginning of the year.
To date, the annual amount of mandatory contributions to the MHIF is 5.1% of the minimum wage (4590 rubles). They should be paid no later than December 31, payment can be made monthly or paid off immediately in one amount.
In addition, despite the absence of the need to pay taxes, individual entrepreneurs must regularly report by submitting reports to the tax office (in our case, zero).
Based on the foregoing, in case of actual non-implementation of entrepreneurial activity after registration of an individual entrepreneur, we strongly recommend that you contact the tax authority, where you can submit an application for termination of activity.
Is individual entrepreneurship registered, but the business itself is not being conducted? It happens. But what about the reports in this case? We answer right away - reports must be submitted, whatever. Moreover, until such time as the individual has the status of an individual entrepreneur.
Initially, we recall that all individual entrepreneurs pay fixed contributions for themselves. This obligation does not depend on the applicable tax regime, or on whether the business is being conducted or not.
Reporting of the IP-simplified, if the activity was not carried out
A tax return under the simplified taxation system is submitted to the tax office in the same form and at the same time as usual, that is until April 30 inclusive. But a zero report is submitted, in which instead of digital indicators there are only dashes.
Judge for yourself, how should the tax office find out that an individual entrepreneur did not submit a declaration and did not pay taxes just because he did not run a business? Maybe an entrepreneur works "in the shadows", but impudently ignores the obligation to submit reports and pay taxes.
Do not confuse the reporting of individual entrepreneurs "without activity" and "without income", these are different concepts. You can conduct business and incur expenses, but not receive income. In this case, the individual entrepreneur on the simplified tax system with the object of taxation “income minus expenses” will not have a zero declaration, but with indicators.
Moreover, it is necessary to form and systematically maintain the Book of Records of Income and Expenses, even if it will be even with zero indicators. Having a KUDiR in his hands, an entrepreneur can present it at any time at the request of the tax authorities.
Reporting of individual entrepreneurs without activity on the general taxation system
Declarations of 3-NDFL and value added tax must be submitted without fail and within the usual timeframes:
3-NDFL - until April 30 inclusive;
for VAT - by the 25th day of the month following the reporting quarter.
The book of accounting of income and expenses also needs to be formed in a general manner.
We emphasize that value-added tax returns are accepted only in electronic form according to TCS, even if they are zero. For those individual entrepreneurs who did not conduct business at all, i.e. did not carry out a single operation on the current account, there is an opportunity not to bother with the electronic sending of reports. You can fill out a single simplified declaration, but it is allowed to send it in any convenient form: in electronic or paper. Remember that a single declaration for individual entrepreneurs on OSNO replaces only VAT reporting, so the obligation to submit 3-NDFL will not go anywhere.
By the way, the reporting of individual entrepreneurs on the USN without income and account movements, if desired, can also be replaced with a single simplified declaration, however, there is no particular sense in this. The labor costs for filling out a single simplified declaration and the usual zero according to the simplified tax system are approximately the same, but at the same time the EUD must be submitted strictly before January 20, and for zero there is time until April 30.
Reports of individual entrepreneurs on "vmenenenka", if economic activity is not carried out
The unified imputed income tax does not provide for zero returns. Therefore, it will not be possible to simply disappear from the sight of the tax authorities. The declarations must be with a physical indicator and the tax will be the same as if the activity was carried out.
In this case, it is best for an imputed person who does not conduct business to write a statement about its termination and risk switching to a different taxation regime until better times.
Reporting of a non-entrepreneurial entrepreneur employer
Employers are considered a special category of individual entrepreneurs, to whom the state imposes increased requirements. Whether the work was carried out or not, whether there were incomes and whether salaries were paid - all this does not affect the obligation to report insurance premiums and employees as long as there is at least one valid employment contract with an employee.
Therefore, even if the entrepreneurial employer does not carry out economic activities, he must provide the following reporting documents:
information on the average number of employees in the Federal Tax Service;
calculation of insurance premiums to the Federal Tax Service;
SZV-M, SZV-experience and EFA-1 in the Pension Fund of the Russian Federation;
4-FSS for accident insurance in the FSS.
The only thing that will not be on the list in the absence of activities and payments to employees (if they were on unpaid leave in the reporting period) - these are 2-NDFL and 6-NDFL.
Clients of the Enterfin online accounting department are not afraid of reports and never miss the deadline for their submission, because our system provides everything for maximum convenience in tax reporting. Register on the site right now to appreciate all the benefits of working with us!
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