Imputation or simplification: what is the difference and which is more profitable?

UTII and STS are two special tax regimes used by small businesses to reduce the tax burden and simplify accounting. Entrepreneurs often ask themselves the question - what is more profitable: simplified taxation or imputation for individual entrepreneurs? We will answer this question in this consultation.

What is imputation and simplification

Simplification is a tax regime that small companies and entrepreneurs can apply if they meet certain criteria (for example, restrictions on income, number of employees, cost of fixed assets, absence of branches) (Article 346.12 of the Tax Code of the Russian Federation).

With the simplified tax system, “Income” or “Income minus expenses” can be selected as an object of taxation (clause 1 of article 346.14 of the Tax Code of the Russian Federation). The amount of tax depends on the amount of income received (for any object) and the amount of expenses incurred (for the second object), the list of which is closed (Article 346.15, Article 346.16, Clause 1, Clause 2 Article 346.18 of the Tax Code of the Russian Federation).

An imputation is a tax regime that can be applied by companies and entrepreneurs if they comply with a number of certain restrictions (for example, by type of business activity, by number of employees, by the maximum value of a physical indicator) (Article 346.26 of the Tax Code of the Russian Federation).

The object of taxation for UTII is a potential income, known in advance and determined in accordance with the type of activity (Article 346.27, paragraph 1, paragraph 2, Article 346.29 of the Tax Code of the Russian Federation). Therefore, the amount of imputed tax does not depend on the amount of income actually received. It is necessary to transfer UTII to the budget, regardless of whether the entrepreneur received income or not (clause 1 of article 346.29 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated February 20, 2015 No. 03-11-11 / 8433).

Imputation or simplification: which is more profitable for an individual entrepreneur

Only the entrepreneur himself can determine what is better for an individual entrepreneur, based on the specifics of his activities, the amount of income and expenses, as well as the size of his profit. The choice of one or another special regime will depend on a comparison of the result of calculating the tax burden on specific figures for the same period, as well as on an analysis of the advantages and disadvantages of each system.

Simplified and imputed taxation system for individual entrepreneurs: comparison

In order for an entrepreneur to evaluate the pros and cons of each of the taxation systems, we present their description in the table:

What is USN

The abbreviation USN stands for Simplified Taxation System. The essence of the system is to pay a single tax, which replaces for the entrepreneur most of the payments to the budget: personal income tax, VAT (with the exception of some cases), property tax (with the exception of the "cadastral"), etc. In addition, the entrepreneur makes deductions for contributions for their employees and in a fixed amount "for themselves".

To choose one or another version of the simplified tax system, an entrepreneur should compare the estimated costs and revenues. If the share of costs in total revenues is insignificant, then the total income should be taken as the tax base and tax should be paid at a rate of 6%. When the costs are significant, then it is more profitable to take net income as a basis for paying a single tax. It is not possible to change the taxation option during the year. This can only be done from January 1st.

More information about changing the mechanism for paying a single tax can be found in the material “How to change the object of taxation under the simplified tax system?” .

What you need to know about UTII

This is also a kind of single tax, but it is paid differently. UTII (single tax on imputed income) also exempts the entrepreneur from paying taxes: personal income tax, property tax (), VAT.

However, unlike the simplified tax system, in this system, the revenue received does not play a role in determining the tax base. Income from which a single tax is paid is determined by calculation in accordance with the rules established by the Tax Code of the Russian Federation. Its amount will be influenced by the type of activity carried out, the number of employees, the area of ​​retail premises, etc.

In addition, when calculating income, certain coefficients are applied, the purpose of which is to smooth out external factors. These, for example, include the territory of doing business.

The list of activities that allow you to switch to UTII can be found in paragraph 2 of Art. 346.26 chapter 26.3 of the Tax Code of the Russian Federation. Clause 2.2 of the same article provides a list of conditions that make the transition to UTII impossible.

The UTII regime involves the implementation of limited activities. First of all, this is the provision of services and the conduct of small retail trade. For example, entrepreneurs providing household and veterinary services, having a small store or repairing cars can apply for UTII. In the regions, the list of activities that allow the use of UTII can be adjusted by local authorities.

You can switch to UTII by submitting an application (for entrepreneurs, this is the UTII-2 form) to the tax office. This must be done within 5 days from the start of the relevant type of activity. If you plan to move trade or provide transport services, then you should contact the inspection at the place of residence. In other situations, the application should be referred to the Federal Tax Service at the place of business.

The single tax rate is 15% of the calculated amount of income. You need to report on it quarterly, before the 20th of the next month, and before the 25th you should pay tax. Here, unlike the USN, there are no advance payments.

If an individual entrepreneur does not have employees, then he can reduce the single tax by the amount of contributions paid for himself.

When any of the parameters affecting the calculation of income changes, then a recalculation is made from the next month.

An entrepreneur can carry out both activities that fall under UTII and those that do not. In this case, this part of the business is subject to taxation in accordance with the relevant rules. For example, you can be at the same time on the simplified tax system and UTII. However, records for each block of work should be kept separately.

You can read about the procedure for calculating income for the purposes of applying UTII in the article “How to calculate the tax base for UTII?” .

USN or UTII: what to choose

If the entrepreneur carries out activities that are not subject to UTII, then there will be no questions. But what about when he has every right to UTII? What will be better: UTII or STS for individual entrepreneurs? In this case, you need to rely on the expected income. Knowing approximately its size, it is possible to compare tax payments within the framework of a particular system.

When it comes to the simplified tax system, it is understood that the amount of tax depends on income. If the entrepreneur is on UTII, then he is obliged to pay tax, regardless of the results of his work. That is, if the entrepreneur did not conduct business for some months or had a loss, then the tax will still have to be paid. Payers of the simplified tax system with zero income (or loss) in the case of choosing the object of taxation "income" pay only insurance premiums to the PFR and the Compulsory Medical Insurance Fund, and with "income minus expenses" - also 1% of income (minimum tax).

Obviously, the higher the income, the more profitable the imputation. However, the decision also depends on the amount of expenses. It is possible that one should choose between the STS "income" and the STS "income minus expenses". It makes sense to make preliminary calculations of the amount of the probable tax under each possible regime.

On the other hand, reporting and the procedure for paying tax on UTII are more understandable for a beginner. There is no need to pay advance contributions, as is the case with the simplified tax system. In addition, with UTII, an entrepreneur does not need to keep records of his activities, since income and expenses are not taken into account when calculating UTII.

Results

An individual entrepreneur can choose whether to apply the simplified tax system or pay UTII, and can also combine these two tax regimes. When making a decision, one must proceed from the expected scale of activity, as well as take into account the conditions and limitations inherent in each of the considered systems.

• The transition to UTII exempts an economic entity from paying a certain number of taxes: on profit, income of individuals, property and value added (see article What taxes does UTII replace?), Clause 4 of Art. 346.26 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).
• The tax base in this case is the amount of imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation), the procedure for calculating which does not imply any dependence of the amount of tax payable on the amount of income received by the economic entity. Simply put, the amount of UTII payable is fixed (we recommend that you read the articles What is the object of UTII taxation? And What is the tax rate for UTII taxation?).
• On UTII, when selling goods, you can currently not use cash registers and issue only a sales receipt or a strict reporting form (clause 7, article 7 of the law “On amendments ...” dated 03.07.2016 No. 290-FZ).

Features of the transition to UTII

Let's highlight the most important features of the transition to this special mode:

• The transition to UTII is permissible only for entities conducting specific types of business activities (our article is devoted to this issue Who can apply and pay UTII - conditions and restrictions). Such areas of activity include, for example, the provision of personal services, cargo transportation, retail trade, etc. There are also restrictions on the number of employees of an economic entity wishing to switch to UTII (no more than 100 people), the composition of the founders (share in the authorized capital of other legal entities should not be more than 25%).
• Such a taxation system is applied only in those regions and cities of federal significance where it was put into effect by acts of the competent state bodies (see the UTII article - federal or regional tax?).
• The transition to UTII is voluntary, that is, only by decision of the business entity itself. At the same time, in case of violation of the established requirements of the tax legislation of the Russian Federation, an economic entity can be transferred to the general taxation system by decision of the Federal Tax Service (clause 2.3 of article 346.26 of the Tax Code of the Russian Federation).

USN - simplified taxation system

Let us designate the characteristic features of the USN:

• The transition to the use of such a special regime exempts the economic entity from paying the following taxes: on the profit of the organization, property, value added (except for imports), as well as income of individuals (applied to individual entrepreneurs, hereinafter referred to as IP).
• The tax base under the simplified tax system is the monetary expression of either the income of an economic entity, or income reduced by the volume of expenses (paragraphs 1, 2 of article 346.18 of the Tax Code of the Russian Federation). At the same time, an organization or an individual entrepreneur on the simplified tax system is free to choose the object of taxation: the amount of income or the amount of income reduced by the amount of expenses. Thus, the amount of tax payable is not fixed (as for UTII) and directly depends on the amount of income of the economic entity.

Features of the transition to the simplified tax system

Before switching to the USN, the following rules should be considered:

• The transition to the application of the simplified tax system is permissible for entities in almost all areas of business, with the exception of the cases listed in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation. For example, it is forbidden to use the simplified tax system for banks, non-state pension funds, notaries, lawyers, etc.
• The possibility of using the USN is regulated at the federal level and does not require introduction at the regional or local level.
• The transition to the simplified tax system is made only by decision of the economic entity itself. Returning back to the general taxation system with the simplified tax system is also possible at the initiative of the business entity itself (see our article at the link Procedure for the transition from the simplified tax system to the OSNO) or by force on the instructions of the tax authority in cases where the economic entity no longer meets the requirements that allow applying USN (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

Payment of tax and filing a declaration for the simplified tax system and UTII

Thus, an economic entity using both the simplified tax system and UTII must calculate and pay taxes, as well as file reports under each of these special regimes.

So, in relation to activities that fall under UTII:

• Taxes are paid according to the results of the tax period (that is, each quarter, Article 346.30 of the Tax Code of the Russian Federation) no later than the 25th day of the first month following the reporting period (Article 346.32 of the Tax Code of the Russian Federation).
• The filing of a tax return also takes place at the end of the reporting quarter. The reporting deadline is no later than the 20th day of the first month following the reporting period (clause 3, article 346.32 of the Tax Code of the Russian Federation).

In relation to activities subject to the USN:

• Taxes are paid by transferring advance payments at the end of each reporting period (i.e. quarter), tax for the tax period - no later than March 31 (for legal entities) or April 30 (for individual entrepreneurs) of the year, the first after the reporting (clause 1, article 346.22 of the Tax Code of the Russian Federation). In this case, the amounts already paid are taken into account in the amount of tax for the tax period (clause 5 of the named article).
• Reporting is submitted once a year at the end of the tax (rather than reporting) period. At the same time, legal entities submit declarations by March 31 inclusive of the year following the past tax period, individual entrepreneurs - by April 30 inclusive (clause 1 of article 346. 23 of the Tax Code of the Russian Federation).

Does UTII belong to the simplified taxation system

Above, we examined the main characteristics of 2 special tax regimes: UTII and USN. As you can see, the tax legislation does not combine them into such a single category as the simplified taxation system. These are 2 independent and non-reciprocal special taxation systems.

Of course, taking into account the specifics of a particular situation, UTII can be considered a simpler special regime in terms of calculating the amount of tax payable, processing and filing a declaration than, for example, the general taxation system. On the other hand, at UTII, when selling goods, you can currently not use cash registers and issue only a sales receipt or a strict reporting form, while with the simplified tax system, the use of a cash register is mandatory (in addition, on this topic, we recommend reading our article at the link Are there fines for not using the online cash register in 2017?). From this point of view, the conditions for UTII are simpler than those for the USN, etc.

IMPORTANT! UTII is not a subspecies of the simplified tax system, although under certain conditions these special regimes can be combined by the same economic entity (we will talk about this in more detail later).

An economic entity wishing to switch to both the simplified tax system and UTII must follow 2 separate procedures for the transition to the use of these special regimes. These issues are covered in our articles on the links Changing the tax regime from OSNO to USN - the procedure for the transition and How is the transition to UTII carried out? respectively.

It is also necessary to take into account the procedure for calculating the amounts of taxes payable, since the rules for the simplified tax system and UTII are completely different, as are the objects of taxation:

• income or income minus expenses calculated in fact - in the first case;
• imputed income, assumed and not dependent on actual income at the end of the tax period, - in the second.

On the combination of UTII and USN

As we have already mentioned, in some situations a legal entity or individual entrepreneur can use several taxation systems at the same time. Including a combination of UTII and USN is acceptable (we talked about the combination of UTII and OSNO in our other article at the link Is it possible to combine the tax regimes of OSNO and UTII?).

In doing so, it must be taken into account that:

• accounting for the simplified tax system and for UTII must be kept separately (clause 7 of article 346.26 of the Tax Code of the Russian Federation);
• Only one special regime can be applied to one type of activity.

At the same time, expenses related to activities on UTII should not be included in the accounting for the simplified tax system. Otherwise, an unreasonable underestimation of the tax base will occur.

IMPORTANT! There are types of organization expenses that are difficult to differentiate by type of activity, since they arise as part of the economic and economic activities of the entire enterprise (for example, administration salaries, rental of premises, etc.). In this case, the distribution of expenses should be made between different types of activities on a monthly basis based on monthly revenue (income) indicators (see letter of the Ministry of Finance of Russia dated August 27, 2014 No. 03-11-11 / 42698).

Simultaneous use of the 2 named special regimes also entails the need to pay taxes for each type of activity in accordance with the requirements of the law for each of them, as well as submit appropriate reports (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

IMPORTANT! If an individual entrepreneur or legal entity conducts the same activity in different territories of a city or municipal district, it is impossible to apply UTII and STS simultaneously. You can combine them only in different cities or municipal districts (letter of the Ministry of Finance of Russia dated February 17, 2017 No. 03-11-11 / 9389).

So, above, we analyzed whether UTII is a simplified taxation system, and came to the conclusion that although the named special regime can be considered as easier to use by an economic entity in a number of cases, for example, compared to OSNO, nevertheless it is not a subspecies of the simplified tax system.

So to say that UTII is a simplified taxation system is not entirely correct, because this special regime has its own specific properties, which in various situations can be assessed as advantages or disadvantages of a particular type of activity of a business entity, and therefore unequivocally characterize UTII (as well as other special regimes) as the simplest special regime is not possible.

Vmenenka or simplification - which is more profitable for individual entrepreneursor LLC? This question often arises among entrepreneurs and small firms whose activities allow you to make a choice between these 2 systems. Consider the pros and cons of simplified and imputed taxation systems.

What is a simplified taxation system

Simplified taxation system (otherwise simplified tax system, simplified taxation system or simplified tax system) is a tax regime that allows to reduce the tax burden and simplify accounting operations, which, under certain restrictions (income, number, cost of fixed assets, lack of branches), can be used by small firms and individual entrepreneurs. With simplification, 2 objects of taxation are possible to choose from: “income” or “income minus expenses”. A mandatory accounting register for simplicity is the book of income and expenses.

How is imputation different from other tax systems?

UTII is a tax regime in which the object of taxation (type of activity) and the amount of tax on it are predetermined and do not depend on the income received in the future. It can also be used by small firms and individual entrepreneurs under certain restrictions (type of activity, number, physical indicator limit).

General in UTII and USN

The similarity of 2 modes (imputation and simplification) is determined by the following:

1. Both are voluntary.
2. Application is possible when the number of employees is not more than 100 people and the share of participation in them of other companies is not more than 25%.
3. There is an exemption from income tax, VAT and property tax. However, there are exceptions listed in Art. 346.11 (USN) and paragraph 4 of Art. 346.26 (ENVD) of the Tax Code of the Russian Federation.

Read about who reports on VAT on UTII.

1. Individual entrepreneurs who work for themselves are exempt from personal income tax, with the exception of certain incomes (dividends, winnings, savings on interest, interest on bank deposits in excess of the established limits).
2. The exemption does not apply to other taxes (personal income tax on wages, transport, land, water, excises, duties) and insurance premiums. Reporting on them and payment are carried out in accordance with the generally established procedure.
3. The tax accrued under the STS or UTII can be reduced at the expense of some other payments made (UTII and STS "income") or expenses according to the list given in Art. 346.16 of the Tax Code of the Russian Federation (USN "income minus expenses").
4. Tax payments under the simplified tax system (advance payments) and UTII (tax) are made quarterly by the 25th day of the month following the reporting quarter. At the same time, the last payment under the simplification at the end of the year is made before March 31 of the next year.
5. Financial statements can be prepared in a simplified form.
6. If you go beyond the limits established for the possibility of applying the regime, the right to it is lost, and taxes are recalculated according to the rules of the OSNO from the beginning of the quarter in which the right to apply is lost.

The difference and difference between the simplified tax system and UTII

The difference between imputation and simplification is as follows:

1. With UTII, the tax is a fixed amount. The basis for calculating the tax depends on the basic profitability of the type of activity (clause 3 of article 346.29 of the Tax Code of the Russian Federation), the volume of the physical indicator to which the basic profitability refers, the value of the deflator coefficient, which changes annually, and the reduction coefficient that can be introduced in the regions. The generally established tax rate is 15%, but may be reduced by the region.

For an example of calculating the tax base for imputation, see the article .

The tax calculated under the simplified tax system is a variable value and is determined in two ways, depending on the object of taxation chosen by the company. With the “income” object, the base is the income actually received by the organization for the period. They are subject to a 6% rate. For the “income minus expenses” object, the base is defined as the difference between the actual income received and the expenses paid. The rate here is 15%. In the regions, the simplified tax rate for both objects may be reduced.

2. With UTII, the tax must be paid regardless of whether the work for the period was completed with profit or loss.

With the simplified tax system "income" tax is paid on the proceeds received. If not, then there is no tax. With the simplified tax system “income minus expenses”, the tax is always paid, while it should not be less than 1% of the revenue received, and in this minimum amount it is paid even with a loss.

3. With UTII and STS "income" in the calculation of the tax base, the expenses incurred are not taken into account.

The simplification with the object of taxation "income minus expenses" assumes that the tax base is reduced by certain expenses in the manner prescribed by Art. 346.16 and 346.17 of the Tax Code of the Russian Federation. At the same time, the loss received when applying the simplified tax system "income minus expenses" can be taken into account in subsequent periods.

4. The calculated amount of tax for UTII and STS "income" (including advance payments) can be reduced by up to 50% due to insurance premiums actually paid in the reporting period and some other payments made by the employer. At the same time, individual entrepreneurs working alone can reduce the tax on the entire amount of insurance premiums paid for themselves.

With the simplified tax system “income minus expenses”, similar payments (including insurance premiums) are taken into account in expenses, that is, they also reduce the amount of tax accrued, but in a different order.

For information on how to take into account insurance premiums when calculating the USN or UTII tax, read the following materials:

5. The tax period for UTII is a quarter. The declaration is submitted to the IFTS by the 20th day of the month following the reporting quarter. The tax is paid in the amount actually accrued.

According to the USN, the tax period is a year. The declaration is submitted to the IFTS once before March 31 (firms) or April 30 (IP) of the year following the reporting year. On a quarterly basis, advance payments are calculated and paid on a cumulative basis.

6. You can start applying UTII or refuse it in any month of the year.

The simplification must be applied throughout the calendar year. The exception is situations when the taxpayer was created, ceased to exist or lost the right to the simplified tax system during the year.

Read about the features of registering a UTII payer and deregistering it in the articles:

Pros and cons of simplified and UTII

• exemption from certain taxes;
• the possibility of a significant reduction in the accrued tax;
• simplified accounting and reporting;
• the possibility of combining modes;
• the possibility of a "flexible" approach to the period of application (for UTII).

• the need to track the limits of restrictions for the application of the system;
• the need to pay the tax established by the system, even with unprofitable work (for UTII and STS "income minus expenses");
• the need for reporting and payments on a number of other taxes from which there is no exemption, and on insurance premiums;
• the need to recalculate taxes when changing the taxation regime.

Read about the options for taxation systems that you can go with the simplified tax system.

When is it more profitable to use UTII

A fixed payment, which must be paid in any case, is more profitable to pay when a business that fits into the UTII framework brings a lot of income. At the same time, the indicators on which the calculated tax depends should be subjected to regular thorough analysis in order to reduce it.

Simplified: advantages

What is the difference between USN and UTII?

Since the amount of tax paid under the simplified tax system depends either on income or on income minus expenses, it changes and can be optimized. At the same time, a comparison of the tax calculated for two different objects shows that the STS "income minus expenses" with expenses that make up more than 60% of income is more profitable than the STS "income".

It should be remembered that the costs taken into account in the calculation of the base are justified and the need for their documentary confirmation, otherwise, during the audit, the tax may be additionally assessed along with penalties and a fine.

For more information on choosing and changing the object of taxation under the simplified tax system, see the following materials:

Which is better - USN or UTII

It is more correct to ask: what is more profitable - UTII or STS? The benefit of using one of the considered regimes, imputation or simplification, for an LLC or an individual entrepreneur can only be assessed by the taxpayer himself when comparing specific indicators of his activities for each of the 2 regimes.

UTII is clearly beneficial for high-income activities in which the share of tax paid is small.

If income is unstable and its complete absence in a number of periods is possible, then it is more profitable to apply the STS “income”.

If there is always an expense, then it makes sense to apply the simplified tax system "income minus expenses", which allows you to minimize the tax. At the same time, it may be interesting to switch to the OSNO, which does not oblige you to pay income tax in the presence of losses.

For information on how to deal with VAT when changing the simplified tax system to OSNO, read the material .

Results

USN and UTII are systems characterized by both a number of similar features and the presence of significant differences. It is the differences that ultimately determine the advantages and disadvantages of each of these regimes. However, its choice still depends on the taxpayer himself, who takes into account all the features of his economic activity and its prospects, and also has the opportunity to objectively compare the result of choosing one or another option on specific figures.

Beginning entrepreneurs often wonder what tax regime to choose. We will talk about the advantages of two special modes - the simplified tax system and UTII - and tell you which one will be more profitable for you.

What is USN and UTII?

Simplified taxation system (USN, "simplification")- this is a special taxation regime in which an individual entrepreneur or legal entity is exempt from paying income and property taxes, personal income tax and VAT (except for imports).

A company on the simplified tax system pays only one tax. You only need to choose one of two options for the interest rate: 6% of income or 5-15% of the difference between income and expenses (the rate depends on the region and type of activity).

To determine which regimen is right for you, consider whether your costs are high and can be documented. If they represent less than half of the revenue, you are advised to choose 6% of the revenue. If the expenses are half or more of the revenue, it is more profitable to choose 15% of the difference in revenues minus expenses.

Single tax on imputed income (UTII, or "imputation")- a special tax regime for certain types of activities, which are determined in accordance with Art. 346.26 of the Tax Code of the Russian Federation. UTII can be applied in a particular region by decision of local authorities in relation to the types of business activities specified in the Tax Code.

These are, for example, the provision of personal services, cargo transportation, passenger transportation, retail trade, etc.

With UTII, tax is levied on imputed (estimated) income, so real revenue does not affect this amount.

To calculate imputed income, you need to multiply the following parameters:

• a physical indicator that depends on the type of activity (number of employees, store area or number of vehicles);
• basic profitability (according to the Tax Code of the Russian Federation);
• coefficient K1 (1.798 for 2017);
• coefficient K2 (established by regulatory legal acts of the representative bodies of municipalities where the activity of an individual entrepreneur or legal entity is carried out).

UTII exempts the company from paying taxes:

• VAT (except for imports);
• tax on income and property, which is used in the activities of UTII;
• personal income tax;
• tax on the property of individuals (if it is related to the activities of an entrepreneur on UTII).

If only one or several types of your activities fall under UTII, you can combine this regime with the simplified tax system. However, in this case, it is necessary to keep separate records, in accordance with Art. 346.26 of the Tax Code. Please note that both modes cannot be used at the same time for the same activity.

What taxes need to be paid?

When applying USN you need to pay quarterly advance tax payments, and at the end of the year, submit a report and pay the rest of the tax. Keep in mind that since 2014, all legal entities on the simplified tax system are required to keep accounting records, as well as annually submit accounting records. Sole proprietors are exempt from this obligation.

When applying UTII a declaration is submitted to the tax office (once a quarter before the 20th day of the month following the reporting quarter). The payment of the single tax itself is made before the 25th day of the month following the reporting quarter.

Payment of contributions for employees is made monthly until the 15th day of the month following the settlement month. Personal income tax - no later than the day the salary is issued.

The calculation of insurance premiums is submitted to the Federal Tax Service no later than the 30th day of the month following the settlement (reporting) period.

In the FSS, a report on contributions to injuries is submitted before the 25th day of the month following the reporting period.

To understand all the difficult nuances of generating and submitting reports, use the "Small Business" tariff of the Kontur.Extern system.

It was created specifically for users on special modes, and therefore there is no extra information here. The tariff contains only the forms you need, which look exactly like paper ones, and therefore are convenient to fill out.