Annual Reports for IPs: A Comprehensive Guide to Deadlines and Forms
Good news—there is no annual tax declaration for patents. However, you must maintain a Book of Income (KUDI) to ensure you don’t exceed the 60 million ruble limit. Professional Income Tax (Self-employed IP):
Submit form 3-NDFL . This is the most complex regime, requiring detailed accounting of all income and expenses. 2. Statistical Reporting (Rosstat) godovye otchety ip
Annual report on accident insurance contributions (formerly 4-FSS).
Every five years, Rosstat conducts a "continuous observation" where IPs must report. In interim years, you only need to report if your IP is selected for a sample. Annual Reports for IPs: A Comprehensive Guide to
Most reports can now be filed through the Federal Tax Service (Nalog.ru) Personal Account , which saves time and provides instant confirmation.
An annual calculation of personal income tax withheld from employees, due by February 25. This is the most complex regime, requiring detailed
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.