IP on ONO what taxes are paid? General taxation system for IP: reporting

IP on ONO what taxes are paid? This question interests many citizens who want to try themselves in business. After all, there are different taxation systems in Russia. Each has its advantages and disadvantages. In addition, taxes require mandatory declaration. Their frequency, as well as the number of reports, also depend on the system you choose. So IP on ONO what taxes pay? And how often? About all this further.

Common system

But first, do we know whether to choose this system? After all, not just so many entrepreneurs simply try to switch to USN! Especially if they have no employees and some special expenses.

The point is that the general taxation system includes a full list of possible payments that the IP should only pay. So, it's quite logical to assume that the OSN itself is rather complicated. And this repels many. Nevertheless, it is this option that is mainly considered by entrepreneurs who are engaged in sales and build businesses, for example, at the international level.

Note that when you open the IE, BFN is automatically activated. That is, if you did not specify a special taxation regime in the application at the beginning of the activity, you will work on the common system. This is good and bad. If you decide that this option suits you, then you can think about whether the PI on what taxes is paying for. This is not so difficult to understand.


So, the first payment that is mandatory is a property tax. It is paid by all individual entrepreneurs, regardless of the taxation system. This may include transport and land taxes. So get ready - you will need to file a report with the tax authorities on the property you own. This is important if you consider that individual entrepreneurs themselves are responsible for property in the presence of debts.

How often should the IP be submitted to the FBOs of this type? Quarterly. Although some believe that no declaration is needed. This is not true. And we are talking about taxes on the property of individuals. You will need to submit the relevant declaration once a quarter until the 30th day of the last month in the reporting period.

However, there is one nuance. When it comes to land or transport tax, you will have to report once a year. And thus penalties should be paid before February, 1st. There is nothing difficult in this situation. The main thing to remember is that once a quarter (by the end of the month) there is a report for the property, until 1.02 the land and transport taxes of the IP are paid.

If there are employees

What's next? Often, the IP has some employees. And, as it is not difficult to guess, they will also have to report to the state for them. True, not too often. In most cases, declarations are annual. And all this paperwork is needed only once a year.

The employee report (2-NDFL) must be filed by the end of the tax reporting period. Namely, until April 30 of each year following the report. That is, in 2013 you are reporting for 2012, in 2014 - for 2013 and so on. There is nothing difficult in this. Although some individual entrepreneurs are exempt from this tax and the report as a whole.

For myself

When is it necessary to reference 2-NDFL from you? Then, when you work on your own. IP on OSH without employees is quite common, but in this scenario it's better to switch to USN. If you stayed on the common system, be prepared to file a zero declaration of 2-NDFL. It's not so difficult.

The most important is the report of the 3-NDFL IP on the OSHO (and not only under the general system). Perhaps this report should be submitted by all entrepreneurs, as well as individuals and organizations. This is done once a year.

It is not hard to guess that you will have to keep within the tax reporting period. More precisely, until April 30 of each year you must provide a completed declaration, but you can pay taxes yourself IP later. Up to what point? Until July 15 of each year. Nevertheless, many are trying to completely deal with debts by 30.04. This option is called advance payments. In principle, it is very convenient - they reported and forgot about the debt.


IP on OCEI what taxes do you pay in addition to those already listed? For example, like any organization, as well as a citizen who is officially employed, you must pay a fixed contribution to the Pension Fund and the Social Insurance Fund. These are mandatory payments, from which you can not escape. In general, no one.

At the same time, IP taxes are paid (or rather, makes a corresponding report and makes payments) once a quarter. The exact amount can be difficult to calculate, because much depends on your income. Although there are fixed payments. They are changing every year, increasing. It is advisable to submit such a report before the 25th of each quarter.

Accounting of expenses and incomes

What else is needed from an individual entrepreneur who decided to choose a common taxation system? All of the above payments do not end. Zero reporting PI on ASC, as we have already seen, also takes place. But apart from it, every year you will have to present a special book of expenses and incomes to the tax inspection. It is absent, as a rule, with USN, when an entrepreneur works alone and does not have any expenditure. Only profit.

When should I submit this book for a report? It is easy to guess that many annual payments must be declared by the end of the tax reporting period. So this red tape will burden you until April 30 of each year. In principle, it is very convenient. After all, as you can see, many reports should be processed and submitted to the appropriate authorities at this time. So, you can literally at one time deal with all the problems. Nothing difficult, right?


Perhaps, one of the reasons to stay on the general taxation system is the availability of VAT for purchases and profit making by the entrepreneur. If you come across this term, then it's not for nothing that you chose to use OTHERS. The thing is that entrepreneurs have a VAT tax. It is mandatory, like everyone else.

True, reporting in this case will make you pretty try. Why? VAT-tax is declared, as a rule, once a quarter. According to the current legislation, entrepreneurs are obliged to compile a full report by the 25th day of the last month. This sometimes makes you lose a lot of time and energy. So be ready. It turns out that you will have to file a VAT report 4 times in the tax year. Not so much really. Although if you take into account that paperwork is already enough for entrepreneurs, then even one additional report can bring a lot of inconvenience.

First Income

IP on ONO what taxes are paid? Without fail, in addition to the already listed options, you will need to declare your first income. To do this, you will need to compile a 4-NDFL report. It is served once, in principle. But if by 50% you have a decrease or profit in a year, you will have to write this report again.

To what date is it necessary to declare? Here you need to hurry. After all, a certificate of 4-NDFL must be submitted to the tax service before the 5th day of the month following the one in which you received the first income. In principle, nothing special about this. Just a report for the first profit. In practice, it is usually not necessary to re-submit 4-NDFL, only as a last resort, which is rare.

What may be required

Well, we sorted out the possible reports and taxes. But how now to be further? Which documents can be useful in the preparation of reports? The list of them is varied, it can be extremely difficult to decide. You can prepare for any cases:

  • Requisites of the entrepreneur (passport of the entrepreneur);
  • Information about employees (if any, their passport data);
  • Information on income (checks, contracts, etc.);
  • Documents on expenses (any);
  • Certificates of ownership;
  • PTA (for transport tax);
  • INN.

In principle, this is usually enough. Once the list of documents is ready, compile reports within the specified time frame. It is better to do this with the help of a computer - there all the fields necessary for filling are signed in simple language, which helps to quickly deal with the process. In addition, after you enter all the necessary data, the declaration will be generated automatically. All that remains is to file it with the tax service.

As you can see, the IP on the FISP pays quite a lot of taxes. And paper red tape is more than enough. After all, the general taxation system is a complete list of possible payments. Therefore, many try to work on USN. As already mentioned, this is just an excellent option for those who conduct activities alone. If you are "simplified", you must report for income once a year, and once a quarter - make contributions to the FSS and the FIU.

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