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
Annual report on accident insurance contributions (formerly 4-FSS). godovye otchety ip
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 Monthly reports that culminate in annual data reconciliation
Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time. Tips for a Stress-Free Reporting Season Annual report
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):