What does PI reporting (rules and documents)

Registration as an entrepreneur (IP) in the IFNS gives an opportunity to start organizing their work activities with a view to making a profit. The first thing a new businessman faces is the question of which PI documents are necessary in the work. We will try to provide a list of mandatory securities that an entrepreneur must necessarily have:

• First of all it is an INN;

• for the entrepreneur to work in the IFNS it is necessary to receive the OGRI;

• there should also be a notification of the application of the simplified tax system;

• It will also be necessary to visit the RF PF and register yourself as an entrepreneur;

• in the bodies of the FSS and the MHIF to pass a simple registration;

• obtain an equally important document with statistics codes in the State Statistics Committee.

So, having completed the necessary documents with which you can safely start your own business, the entrepreneur faces the following question. This is the reporting of the IP. Having chosen the taxation regime of the USN, the entrepreneur thus makes it easier to keep records. According to the Tax Code, for those who use this option, there is no need to pay such taxes as VAT, personal income tax (and another - property tax).

PI reporting is a process that causes a lot of trouble, but when you submit your reports on time, you can save yourself from collisions with IFNS inspectors. The general system of taxation for the entrepreneur is rather complicated. Therefore, some of them switch to the application of a simplified taxation system (USNO) or UTII. Entrepreneurs working with counterparties, who require VAT amounts in invoices, remain working on the OSH. Also, entrepreneurs can not use the right to apply USNO to enterprises that have more than 100 employees.

An entrepreneur registered as an employer must pass the accounts of the IP not only to himself, but also to his employees. Each enterprise (IP) has the task of reporting to the supervisory authorities (it does not matter whether it carries out its activities or not). If it's time to compile the accounts of the IP for the past period, but the enterprise's activities at that moment were not implemented (that is, no accrual and payment of wages, no business transactions), then in such cases a zero declaration should be provided . The preparation of this reporting takes place in accordance with generally accepted forms, only some indicators will have a value of "0". Nobody in this situation frees the entrepreneur from reporting and paying taxes!

The reporting of the CSS USN has two types of object:

• "Incomes" - the application of this type of taxation is allowed to organizations with a staff of no more than 100 people, the residual value of the OS is not higher than 100 million rubles, and the annual revenue limit is 45 million rubles, to pay tax at a rate of 6 % Of the amount of income.

• "Income reduced by the amount of expenditure" - the application of this type of taxation involves keeping records of income and expenses. As a result of the reporting period , a tax payment of 15% of the amount received is made.