If you hired staff (under employment or civil law contracts), your reporting burden increases significantly. You must submit:
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. godovye otchety ip
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. If you hired staff (under employment or civil
Submit form 3-NDFL . This is the most complex regime, requiring detailed accounting of all income and expenses. 2. Statistical Reporting (Rosstat) No annual reports or declarations are required
Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time.
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):
Annual report on accident insurance contributions (formerly 4-FSS).