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):
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 godovye otchety ip
Would you like a detailed breakdown of how to fill out the USN declaration specifically, or perhaps a checklist for closing an IP ? Submit the declaration to the tax office at
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. Even if your business was paused, failing to
Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time.
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.