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
Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time. 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. Monthly reports that culminate in annual data reconciliation