Godovye Otchety Ip May 2026
Managing your own business means staying on top of the "reporting season." In Russia, an IP's annual obligations vary based on whether they have employees and which tax system they use. Here is everything you need to know to stay compliant and avoid fines. 1. Reporting Based on Tax Regimes The tax return is the primary annual document for most IPs.
No annual reports or declarations are required. All accounting happens automatically in the "My Tax" (Moy Nalog) app. General Tax System (OSNO): Deadline: April 30.
Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time. godovye otchety ip
Most reports can now be filed through the Federal Tax Service (Nalog.ru) Personal Account , which saves time and provides instant confirmation.
Annual Reports for IPs: A Comprehensive Guide to Deadlines and Forms Managing your own business means staying on top
Submit the declaration to the tax office at your place of residence. Even if you had no income, you must file a "zero" declaration. Patent Tax System (PSN):
Annual report on accident insurance contributions (formerly 4-FSS). Reporting Based on Tax Regimes The tax return
Monthly reports that culminate in annual data reconciliation. 4. Key Deadlines Summary (for 2025 data reported in 2026) Report Type USN Declaration IPs on Simplified System April 25, 2026 3-NDFL IPs on OSNO April 30, 2026 6-NDFL IPs with employees February 25, 2026 EFS-1 (Annual) IPs with employees January 25, 2026 5. Tips for a Stress-Free Reporting Season