Godovye Otchety Ip Instant
An annual calculation of personal income tax withheld from employees, due by February 25.
April 25 of the year following the reporting year.
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. godovye otchety ip
If you hired staff (under employment or civil law contracts), your reporting burden increases significantly. You must submit:
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): An annual calculation of personal income tax withheld
Annual report on accident insurance contributions (formerly 4-FSS).
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 Here is everything you need to know to
Annual Reports for IPs: A Comprehensive Guide to Deadlines and Forms