Godovye Otchety Ip 【HOT】

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):

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): godovye otchety ip

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 Submit the declaration to the tax office at

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. However, you must maintain a Book of Income

April 25 of the year following the reporting year.

Even if your business was paused, failing to file a "zero" report can lead to blocked bank accounts and fines starting at 1,000 rubles.

Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time.