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
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.
Would you like a detailed breakdown of how to fill out the USN declaration specifically, or perhaps a checklist for closing an IP ? godovye otchety ip
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.
Most reports can now be filed through the Federal Tax Service (Nalog.ru) Personal Account , which saves time and provides instant confirmation. Monthly reports that culminate in annual data reconciliation
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):
Visit the Rosstat Information Service and enter your OKPO, INN, or OGRNIP to see if you are on the list for the current year. 3. Reporting for IPs with Employees Tips for a Stress-Free Reporting Season No annual
If you hired staff (under employment or civil law contracts), your reporting burden increases significantly. You must submit: