Basic rate. Advantages and disadvantages of using the What is it and who can use it

Information about the general taxation system (abbreviated OSNO) concerns primarily legal entities and entrepreneurs, it is they who have to pay taxes imposed by the state within the framework of the general taxation system.

What is it - definition, legal regulation

There is no such concept in the tax code, since the general system implies the entire set of tax assessments. If the taxpayer does not declare the transition to any special tax regime, then automatically apply OSNO tax payments. All tax payments must be made within the specified time limits, otherwise additional penalties will be imposed on the non-payer, which, in turn, do not cancel the obligation to pay tax payments. Some organizations use several taxation systems at once. It is important to know that IP different types activities can use three modes at once: OSNO, PSN and UTII. Legal entities have the right to supplement OSNO and UTII.

But in no case should you combine OSNO and ESHN.

What is it and who can use it

OSNO is used in certain situations:

• the taxpayer does not meet the requirements for preferential categories of taxpayers, or for some reason ceases to meet these categories;
• due to certain reasons, it is necessary to pay VAT;
• the organization is eligible for income tax relief;
• When registering, an individual entrepreneur did not submit an application with a request to transfer it to any other taxation system.

Advantages and disadvantages

There is no ideal tax regime without the need to pay taxes and insurance premiums to the state, but when you have to choose which regime to work with, it is worth considering everything advantages and disadvantages of each system. Now let's take a look at the BASIC.

Advantages:

1. Not no restrictions in building your business, namely: the number of employees is not limited, you can choose absolutely any legal type of activity, there are no restrictions on the production area, trading floors and the total value of the property.
2. The costs incurred during the work are taken into account almost in full.
3. Losses from past periods can be carried forward to the current or upcoming tax period.
4. If you need to pay VAT, organizations have no other options.
5. Such a system is convenient in cooperation with foreign contractors with large consignments of goods.

Flaws:

1. The main disadvantage of this form of tax payment is out of all possible tax regimes.
2. When cooperating with small enterprises in terms of business development without paying VAT, you will have to pay double this tax.
3. Maintaining such accounting is a rather time-consuming difficult task, it is very difficult to cope with these on your own, which means that you will have to hire a staff and bear the cost of paying them.
4. A large number of reporting documents is filed at different periods, all deadlines must be monitored and strictly observed; in case of violation, fines and penalties are imposed on the organization.

Comparison with simplified

If we compare OSNO with USN, then the second system wins in many respects. Much easier to drive, you can do it yourself. If we try on these two systems to a legal organization USN will reduce the amountmu of all tax payments. After all, there is no property tax, income tax and VAT. You can choose the object of taxation yourself, focusing on the amount of your income, the choice consists of the object “Income” or “Income minus expenses”. A simplified version is provided to the tax office tax return. Income and expensesare noted only in the journal and invoices are not issued. It is possible to use all these opportunities of the simplified tax system only with a small staff and with low annual incomes.

Paid taxes, terms (for individual entrepreneurs and LLCs)

Organizations on OSNO pay taxes depending on their legal status.

Companies registered as a legal entity:

1. income tax- 20% rate on the entire amount of income for the year. The exception is some preferential categories of enterprises. Profit is the amount obtained by subtracting from the total amount of income the sum of all expenses incurred. Only confirmed economically justified expenses are taken into account. The exemption for full exemption from income tax applies to organizations operating in the field of education or medicine. Payments are made every month until the 28th. When paying advances, deductions are paid monthly.
2. VAT, rate 0%, 10% or 18%, the value depends on the goods produced or sold by the enterprise. The amount to be paid is calculated in the following way: the amount of tax for reporting quarter divided into three, and each part is paid in three installments, payments must be made before the 25th day of the month following the reporting quarter. If the 25th falls on a weekend, the due date is extended to the next business day.
3. Property tax– 2.2% rate. The payment of this tax contribution is prescribed by the regions of the Russian Federation independently, there are options for quarterly payments or a one-time payment for the full reporting year.

1. personal income tax 13%. Payments are provided by advance payments until the 15th day in July, October and January. Moreover, by July 15, the annual amount must be paid in full.
2. VAT - 0%, 10% or 18%. The procedure for calculating and paying the amount of contributions is calculated according to the same scheme as for legal entities.
3. Personal property tax- rate up to 2%. Local government has the right to change the deadlines for filing and dates for paying tax, possibly a one-time complete submission of data for the entire past year.

Required reporting (accounting and tax), deadlines for its submission

As with the calculation of taxes, the filing of the necessary tax reporting depends on the form of formation of the enterprise.

tax calendargift for legal persons:

1. VAT- this reporting form is generated quarterly until the 25th day of the month following the quarter, if it does not fall on a day off.
2. income tax. The order of payment and the dates of payments are dependent on the calculation of advance payments. For general cases, the exact payment terms and reporting dates are accepted: the declaration is sent to the Federal Tax Service for the quarter, half a year, for 9 months and for the reporting year. Reporting date is the 28th. When working with advance payments, the schedule changes, it is necessary to make monthly deductions and send a monthly declaration.
3. Property tax- declarations for the quarter, half year, 9 months and year. The reporting date is the 30th day of the month following the reporting period.
4. Information about hired employees formed before January 20.
5. Balance sheet formed quarterly up to the 30th.
6. Gains and losses report- once a year until March 30th.
7. 2-personal income tax– every year until March 31st.

Information is mandatory sent to the pension fund (calculations on insurance premiums) every quarter by the 15th day, and information on the occupation of the enterprise and information on paid insurance premiums are transmitted to the FSS before April 1.

Information for IP:

1. VAT tax return - is formed every quarter, sent to the IFTS before the 25th day of the month following the reporting one.
2. personal income tax - annual declaration with complete information by income. It must be submitted to the tax office by April 30. Form 3-NDFL is suitable for filling out. Individual entrepreneurs, for whom the amount of income for the year is 50% higher than the income of the previous year, additionally fill out the 4-personal income tax form. It is provided to reflect the expected information of future income.
3. Property tax for individuals - is charged on all individuals. persons, regardless of whether they have the status of an individual entrepreneur or not. The amount of tax is calculated based on the inventory value real estate owned by a person. There is no declaration for this tax. Payment is due annually by November 1st. Late payment of taxes will result in a penalty fee.

Individual entrepreneurs working with registered employees provide several forms of reporting:

1. To fund social insurance- Form 4-FSS, submitted quarterly by the 20th day of the month following the reporting period.
2. Form RSV-1 is submitted to the pension fund on a quarterly basis, before the 15th day of the second month after the reporting period.
3. Information on the number of employees is submitted once a year to the tax office until January 20 of the year following the reporting year.

How to go to it

No action is required to switch to this system, it is applied by default to organizations who have not expressed their desire to pay taxes under other schemes. If taxpayers do not comply with the requirements of special tax regimes, they are transferred and are compelled to pay all payments under the OSNO. For example, a patent not paid on time can be such a reason. There are no exceptions or restrictions on the type of occupation, the size of the team and the legal status of the enterprise for taxing an organization with such a system.

All enterprises paying VAT have no choice, they are forced to agree to the terms of the OSNO.

Individual entrepreneurs who have chosen as a tax regime common system taxation, three obligatory taxes must be paid to the budget:

1. Value Added Tax (VAT). There are three possible options tax rate: 18% - the most common and widely used, 10% - is used when an individual entrepreneur works with a certain list of goods prescribed by law, for example, medical, children's and grocery products, and 0% - this rate is used extremely rarely, mainly in those when goods are exported.
2. Individual income tax (PIT) - 13%, but only on condition that the individual entrepreneur is a resident of the Russian Federation, if not, then this tax will be 30%.
3. Tax on the property of an individual - 2%, in cases where the property is used for business purposes.

In addition to the above taxes, sometimes individual entrepreneurs are required to pay local and regional taxes, such as the:

• transport tax;
• land tax;
• mineral extraction tax;
• tax for the use of water bodies;
• tax for the use of biological resources;
• excise duties;
• customs duties.

Terms of payment of taxes for individual entrepreneurs on the general tax system

IPs located on OSNO should remember the timing of tax payments.

• For VAT - quarterly, but no later than the 25th day of the month following the reporting quarter. VAT payments can also be divided into a monthly regime - then VAT must be paid in equal shares, also before the 25th day of the month following the reporting one inclusively;
• Personal income tax - based on the results of the quarter, six months and 9 months, but no later than the 15th day of the month following the reporting period. The final payment must be made no later than July 15 of the following year;
• property tax - until December 1 of the year following the reporting year.

The terms for payment of local taxes are determined by law at the regional level - it is necessary to clarify the terms of payment for them in the territorial IFTS.

Mandatory payments on OSNO

In addition to the above taxes, all individual entrepreneurs under the general tax regime must pay insurance premiums in off-budget funds. This:

• payments to the Pension Fund of the Russian Federation in the amount of 22% (to form a future pension);
• payments to the FSS - 2.9% (for payment sick leave), 0.2% (in case of industrial injuries and accidents, as well as the development of occupational diseases);
• payments to the FFOMS - 5.1% (for various medical purposes).

The individual entrepreneur must make all these contributions both for himself personally and, when hiring personnel, for each of the employees. At the same time, contributions to the Pension Fund of the Russian Federation can be paid both at a time at any time of the calendar year, and quarterly. The latter option is the most convenient, since it allows you to control the timeliness and completeness of payments to all extra-budgetary funds. In the FSS and FFOMS, contributions must be made every month, no later than the 15th day.

What reporting should an individual entrepreneur submit for taxes on OSNO

When applying the general tax regime, entrepreneurs must submit the following declarations to the tax office:

1. for value added tax (VAT) - at the end of each quarter, but no later than the 20th day of the month following the reporting period;
2. for personal income tax - form 3 personal income tax once a year, but no later than April 30 of the next year. At the same time, the tax must be paid no later than mid-July of the following year.

In addition to these two documents, by April 1 of the next year, it is necessary to transfer to tax specialists a certificate in form 2 of personal income tax on the income of employees and information on the average number of employees - until January 20 of the year following the reporting year. An individual entrepreneur who has hired personnel is required to provide a certificate in the form 4-FSS monthly to the social insurance fund.

Attention! If for any objective reasons IP for some period of time suspended its activities, because of which it had no movement financial resources neither on accounts nor at the cash desk, he can replace the VAT and income tax declarations with one single simplified declaration. At the same time, personal income tax single declaration cannot be included.

For your information. Experts calculated that for a year individual entrepreneurs on the general taxation system must submit at least 21 reporting documents to regulatory authorities.

IP accounting on OSNO

Although the law does not require the mandatory maintenance of IP accounting in full, but some rules still need to be observed. Among other things, the IP is obliged to:

• keep a ledger of income and expenses. All expenses must be documented, in particular, collect and store checks, receipts, contracts and other papers proving expenses. Data from KUDiR are used to calculate the taxable base of an individual entrepreneur for personal income tax;
• keep a book of purchases and sales. The need to maintain this document is due to the fact that IP on OSNO are required to calculate and pay VAT;
• maintain a register of issued and received invoices;
• if individual entrepreneurs hire staff, then they must keep mandatory records wages and personnel records.

Important! Everything source documents IP on OSNO must be stored for at least 4 years. Otherwise, in case of sudden tax audits, uncomfortable questions from the tax authorities, as well as fines and administrative sanctions may follow.

Tax deduction for personal income tax IP in the general mode

According to the Tax Code of the Russian Federation, individual entrepreneurs can apply a personal income tax deduction for the amount produced within commercial activities costs. True, all these expenses must be documented without fail. In cases where it is impossible to prove the costs, you can use a professional tax deduction, which will be equal to 20% of total amount IP income.

For your information! IP expenses include insurance premiums to off-budget funds, state duties paid in connection with the implementation professional activity and some types of taxes.

Combination of IP OSNO and UTII: accounting rules

If an individual entrepreneur combines two tax regimes, general and imputed, he must necessarily conduct them separate accounting. Despite the fact that such a requirement is not spelled out in the Tax Code of the Russian Federation, this allows you to correctly divide the taxable base and correctly calculate and pay the due taxes under the OSNO to the budget.

Thus, for individual entrepreneurs who are on the general taxation system, the process of keeping records of tax deductions and bookkeeping is a very difficult and time-consuming task, largely due to the large number of taxes paid. Therefore, despite the fact that individual entrepreneurs are not required by law to hire an accountant, they still have to resort to a specialized accounting assistance. However, the ability to develop a business without looking back at all sorts of restrictions that exist in other tax regimes more than compensates for this slight inconvenience.

Carrying out entrepreneurial activities, businessmen seek to increase production efficiency by minimizing tax deductions and facilitating accounting documentation. But there are also preferential tax schemes. They require compliance with certain business conditions. This makes it impossible to use tax breaks in some production situations. Such situations lead to the need to carry out activities according to the scheme of the general taxation system, the regime of which has no restrictions on the ways of doing business, forming certain parameters and criteria for its functioning.

General system of taxation

Due to the need to deduct taxes to the state treasury in the maximum amount provided for by the Tax Code, entrepreneurs are not particularly willing to work in the OSNO regime.

What is OSNO

Often, business leaders want to know about the OSNO: what is it in simple terms, what are the basic rules for doing business in this mode, who is it suitable for, and whether you still need to pay any deductions to the state treasury while working under this scheme.

Decoding OSNO defines the concept of a general taxation system. BASIC- This is a special scheme for calculating tax for business entities. They are charged with the obligation to make timely transfers to the settlement account of the Tax Service Money, accrued under tax items, taking into account their complete list provided for in the Tax Code.

What are the taxation systems

Application feature

Carrying out business activities in the OSNO mode implies the need to pay all types of taxes prescribed by law, as well as maintaining special records of payment documentation.

Organization on the general taxation system

A ban on combining this regime with a single agricultural tax or "simplified" is defined by law. However, regulations regulate the possibility of introducing an additional taxation regime in the form of a tax on imputed income or a patent (for individual entrepreneurs) and UTII (for legal entities).

Advantages and disadvantages

Advantages and disadvantages of using OSNO

The advantages of doing business on the general taxation system are:

• the possibility of making a profit without restrictions;
• no need to pay tax in case of negative income;
• the ability to involve an unlimited number of employees in achieving the goal related to the results of entrepreneurial activity.

The negative aspects of working using the general mode include:

• the need for accounting;
• storage of documents for 4 years.

Where applicable

OSNO can be applied by all entities engaged in entrepreneurial activities in the statuses legal entity and an individual entrepreneur, in situations where the head of the business has not decided on the tax regime or in accordance with the rules Tax Code in cases where the entrepreneur cannot use other tax payment schemes due to non-compliance normative values parameters of the organization's activities. It should be noted that the calculation and procedure for making payments for legal entities and individual entrepreneurs is somewhat different.

Read also: If an individual entrepreneur has no income, do I need to pay taxes

In what situations is the use of OSNO justified?

The OSNO taxation system is beneficial in situations where:

1. Most of the counterparties of a business entity carry out activities on an identical tax scheme. This is due to the possibility of reducing the value added tax by its amount, which is included in the cost of goods or services of suppliers or contractors.
2. Partners cooperating with a company operating on OSNO have the opportunity to apply the input VAT paid by the business entity to the deduction. This causes an increase in the criterion of competitiveness in the market, since cooperation with the company is considered beneficial by reducing the cost of products.
3. Goods are regularly imported, necessitating their importation into the customs territory Russian Federation, where you need to pay VAT, which, if the enterprise is on the general taxation system, can be returned back in the form of a deduction.

How to pay taxes

The manager, having decided to work on the general taxation system, must make regular payments to the treasury in the amount of twenty percent of the amount corresponding to the difference between the company's income and expenses. The list of expenses is not subject to requirements expressed by regulatory restrictions in the amount or in the list of activities. However, each digit by which there was a decrease in the value tax liability must be justified and documented.

Additional deductions

Business entities in the status of a legal entity must additionally make payments:

• value added tax at a rate of 0 to 18 percent;
• property tax, the amount of which cannot exceed 2.2 percent;
• compulsory insurance;
• other types of taxes, if the business entity has objects of taxation appropriate for calculating payments.

The list of legally provided additional taxes for individual entrepreneurs has been reduced to three sections:

• personal income tax levied on income from doing business, in the amount of 13 percent of its value;
• VAT at a rate of 0 to 18 percent;
• insurance premiums, the amount of which depends on the number of employees.

How to switch to the general mode work scheme

The general taxation system can be applied to all business entities, whose leaders, within a month after the registration procedure, did not make a decision to formalize the operation of the company under the scheme of preferential taxation of profits with taxes. If the head of an organization or individual entrepreneur works using a different tax regime and wants to change it to a general scheme, then he has the right to switch to OSNO only from the beginning of the year, provided that by mid-January a notification of the corresponding declaration of will was issued and sent to the Tax Service .

Notice of transition to OSNO

In some situations, due to the nuances of the functioning of a business entity, the result of which is the loss of rights that determine the possibility of using a preferential regime, at the legislative level, a transfer to OSNO is provided at the initiative of representatives of the Tax Service.

It is worth arming yourself with knowledge of the basic concepts that will allow you not to get confused and not break the law when carrying out activities.

Let's figure out what the decoding of the abbreviation "OSNO" is, who and when uses the system, how the transition is carried out and how much taxes will have to be paid.

Elements of taxation

OSNO - a general taxation system in which the payer must calculate the following taxes:

In addition to the main taxes, organizations on the DOS must calculate the amounts:

The transition to OSNO is carried out if:

• the company has not met the requirements necessary to use the special regime;
• the payer must pay VAT;
• the company is included in the category of income tax beneficiaries;
• the organization has no knowledge of more convenient tax systems.

That is, it is unlikely that anyone will choose such a regime of their own free will, since the tax and accounting burden on it is the largest.

A company must use this regime without fail if:

Regardless of the fulfillment of the conditions of special regimes, OSNO should work:

• banking institutions;
• pawnshops;
• firms providing insurance services people and organizations;
• foreign companies;
• investment and pension funds;
• enterprises operating in the gambling business;
• manufacturers of goods that are subject to excise duty;
• participants in the securities market;
• firms with the status of legal entities that participate in the section of goods.

The advantage of using OSNO is that the company will be able to cooperate with any company, since it is provided with VAT.

Such a system is used in the implementation of wholesale trade, the manufacture of goods, and the organization of the supply of expensive products to a corporate client.

Since reporting is quite complicated, it will be difficult to cope without an accountant. You can switch to the general system by default when opening a company, if a notification about the use of a special regime has not been submitted.

The obligation to work for OSNO is assigned to enterprises whose income exceeded 60 million rubles a year.

In addition to paying taxes, the firm will have to prepare accounting reports:

1. (quarterly).
2. Reporting what changes in equity have occurred (annually).
3. Intended use of the money that was received, .
4. (if required).

OSNO payers can be both legal entities and individuals. Foreign enterprises use this tax system exclusively within the Russian Federation.

Characteristics of objects

Since the company must calculate several taxes, it is worth determining the main objects of taxation.

With VAT, the object is:

• operations for the sale of products/works/services;
• construction and installation works for the purpose of personal use;
• import of goods within the customs territory of the Russian Federation, etc.

The following transactions are taxed at a rate of 0%:

• sale of goods for export;
• provision of services for the transportation of passengers and baggage, if the points of departure and destination are located outside of Russia;
• organization of transportation, the basis for which are international transportation documents, etc.

According to income tax, the object of taxation is the income that is received by the payer of the OSN. The size of the rate is affected by the location of the head offices and economic zones business. The list of rates is in .

According to the property tax of companies, the object establishes all types of movable and immovable property, which are taken into account on the balance sheet of the company as objects of fixed assets in accordance with the rules used for accounting.

The tax base determines the average annual cost of objects. The rate may vary.

According to personal income tax, the object of taxation is profit that is received from a source located abroad or within the Russian Federation, if individual is a resident of the country, as well as from the source of the Russian Federation, which is located in the country - for a non-resident person.

Established regulatory framework

When using OSNO, you should rely on:

How does OSNO taxation work?

As you know, it is not easy to make calculations and prepare reports for OSNO. Is it so? Let's figure out how to calculate taxes.

How to calculate the amount due?

All tax calculations on the main system are carried out separately: separate formulas for VAT, property tax, etc. are used.

Value Added Tax Calculation

For example, you sell goods worth 11,800 rubles, and you must pay tax at a rate of 18%. Of the total amount of 10 thousand, you can take it into profit, and 1.8 thousand is VAT. Buy products for 1800 - give 180 to VAT, the rest - to expenses.

Then you can calculate the rest of the taxes. Income tax: from the amount of 10 thousand, subtract the costs (let's say 1 thousand) and multiply by 13% (or another rate that is valid in your territorial district).

The calculation will be like this:

VAT: You received 1800 rubles, paid 180. VAT amount = 1620 rubles (the difference between the two indicators).

Making a payment

Taxes on the OSNO should be paid in the following terms:

Drawing up an accounting policy

The accounting policy should be drawn up for the purposes of accounting and the implementation of activities on the DOS.

The following actions await you:

1. Project development accounting policy- the purpose is determined, the elements that will be used without fail are established, those that are undesirable for use are excluded, the content is prescribed.
2. Approval of the document by a separate order of the enterprise administration.

On the first page you need to specify:

• surname, name and patronymic of the individual entrepreneur (reflect on each sheet);
• the address;
• TIN and other details.

The amounts are calculated in sections 1 - 5. Section 6 is required to indicate income taxes for an individual with a CBC. Each column must contain one value.

The taxpayer must complete only separate sheets. Mandatory to fill are the title page and section 6.

What are the deadlines for submission?

Reporting is submitted:

Peculiarities

There are a number of open questions that most OSNO payers have.

For example, how to calculate the amounts of other taxes, how difficult it is to determine the amount of VAT and what rules to rely on when calculating the amount of income tax.

Calculation of other taxes under the mode (example)

Let us give examples of calculating taxes on OSNO.

Property tax

The average annual value of the fixed assets of the company amounted to 21692.31. The amount is determined taking into account monthly indicators:

If we summarize the indicators, we get 282 thousand. Next, we will carry out the following calculation:

To calculate the property tax, let's take a rate of 1.5%, and substitute the figures into the formula. We get the following result:

Transport tax

The car used by the company has a power of 154 kW, or 209.38 horses. The rate at the time of settlement was 65 rubles.

Calculate the tax amount:

Land tax

The legal entity owns land plot with an area of ​​2081 sq.m., cadastral value which is 6,826,345.92 rubles. The rate that is valid in the territorial district is 1.5%.

The calculation will be like this:

water tax

The organization has the right to use water body when carrying out activities. The maximum water withdrawal is 5,840 m3 per year or 16 m3 every day.

Formula used:

Profit and expenses are considered to be a cumulative total, but only those that are mentioned in the Tax Code as taxable should be taken into account.

The standard rate is 20% (2% is transferred to the federal budget, 18% to the budget of the territorial district). If dividends are accrued, then the rate of 9% is used.

The company has the right to reduce profits, which is taxable only on expenses that are supported by documentation and incurred for the conduct of activities aimed at generating profits.

Don't include costs:

• without documentary justification;
• which are on the list.

In the event that the costs at the end of the year exceeded the profit, the base is 0, and the amount of tax will not have to be transferred to the state treasury.

In the next tax periods payers can reduce income by the loss of the previous period.

Then the calculation will be like this:

There are nuances to the transfer of amounts. Provided that the amount of revenue exceeds 10,000,000 rubles for 4 quarters, it is necessary to make advance payments.

There is also such an option: to transfer advances based on the income that is received in fact.

OSNO is a rather unfavorable regime for enterprises. But if you have no choice, and you have to apply it, then you should know all the features of calculating taxes and working on the system.

Hello! In this article, we will tell you what kind of reporting and in what terms the LLC submits for OSNO.

Today you will learn:

1. When to file taxes.
2. What are the deadlines for reporting to extrabudgetary funds.
3. Submission procedure zero reporting.

Important! You can always look at all reports for all types of taxation in. With it, you won't miss a single report.

OSNO and its features

If you do not inform in time tax authority about the intention to register as a taxpayer, for example, according to, then OSNO will be your unspoken choice for the entire calendar year.

The general taxation system is distinguished by the largest package of documents that are necessary for maintaining an LLC. Reporting is carried out on a regular basis. Evasion of timely submission of papers to the tax authority or extra-budgetary funds threatens with penalties and fines.

On OSNO LLC pays three main types of taxes:

• at a rate of 20%;
• up to 2.2% depending on the region;
• (depending on the type of activity - 0, 10 or 20%).

In addition to the above taxes, a fully staffed LLC pays 13% of the monthly earnings of employees as. 30% is paid to off-budget funds for each employee. If the LLC owns land, real estate, vehicles, - amounts are also paid to the tax authority for them.

What reporting does the LLC submit for OSNO

TO tax forms LLC reporting on OSNO includes the following documentation:

• Declarations (for example, for income tax or transport tax);
• Quarterly processing of advance payments;
• Sample 2-personal income tax information for people in the state;
• Data on the number of hired personnel;
• Information about the income that was paid in favor of foreign companies.

We have collected information about tax reporting in the following table.

The listed reporting forms are sent to the tax authority at the place of registration of the LLC.

You can send information in several ways:

• By personally contacting the tax authority (if the reports are printed out) - this can be done by the director or an authorized person under a notarized power of attorney;
• Through the tax website (you must have a registered Personal Area and paid digital signature);
• Through special operators accredited by the tax authorities;
• By sending a registered letter with an inventory of enclosed papers.
• In this case, the date of submission of the reports will be the date of their acceptance by the postal employee.

Reporting to non-budgetary funds

The presence of hired personnel in the state obliges the LLC to maintain additional reporting. Information needs to be shared on a regular basis with Pension Fund at the place of registration of LLC, the Medical Insurance Fund, as well as the FSS.

Data on the time and conditions for filing papers are presented by us in the table.

Accounting reporting in the activities of LLC

LLC is not exempted from maintaining financial statements. It is necessary to regulate the internal processes of the company.

Documents are subject to strict legal requirements. If tax office If there are any questions to your LLC, its representatives will study exactly the accounting documentation. Reporting is submitted for the past year in which the LLC was operating.

The table contains the conditions for reporting and delivery periods.

We submit zero reporting correctly

There is a concept of zero reporting, which is submitted by LLC for the following reasons:

• LLC did not interact with counterparties, did not sell anything and did not receive income;
• But there was no movement;
• There are no expenses and receipts recorded in the cash desk of the LLC;
• The LLC operates without employees (or they were not paid wages).

As you can see, the lack of activities of a registered LLC does not exempt responsible persons from reporting. In any case, you are obliged to report to the tax authority and even to extra-budgetary funds.

Zero reporting includes the following documents:

• A single simplified declaration (instead of the generally accepted income statement of an LLC) - submitted once a quarter no later than the 20th day after the next three months;
• Balance sheet data (not later than March 31 for the past reporting year);
• Reports to the Pension Fund (no later than the 30th day after the end of the quarter);
• Information to the social fund (not later than April 15 for the annual period).

If at some time period the activities of the LLC were not carried out, then zeros must be entered in the corresponding reporting fields. With the full operating mode of the LLC, and the movement of capital according to current account, it is necessary to reflect these data in annual reporting to calculate income tax.