State registration of business
By the birthday of my company I want to share with Habr the experience and knowledge on registration of a legal entity that I have acquired over the year. I am not a lawyer or an accountant, therefore, as they say in American advertising, consult with a specialist before applying. I’ll try to talk about taxes with a simplified tax system, about the process of registering a legal entity, about government agencies with which you need to interact. Hope it helps someone not to make the mistakes that I made. All the figures given are valid at the date of publication of the habratopik, facts from life relate to Moscow.
1. Taxes
There is a basic taxation regime (OSNO) and several special regimes. One of the special modes is a simplified taxation system (USN, USNO or simplified). Small enterprises with an annual turnover not exceeding about 20 million rubles have the right to simplify (the exact amount can be obtained by applying inflation factors to the amount specified in chapter 26.2 of the RF Tax Code ). In addition, there is a restriction on the number of full-time employees (no more than 100 people) and some restrictions on the types of activities. Further, we will only talk about UPDF, since I do not own accounting records for OBDF.
When simplified, there is no VAT and income tax and traditional accounting (which is mainly needed to calculate profit) is not required. From accounting it is only required to keep records of fixed assets and intangible assets. That is, if you bought something that costs more than 10,000 rubles, you need to put this on the accounting records, in accordance with the regulation on accounting (PBU). In practice, this means printing and signing a document, it has no consequences, except for two points:
1. Single tax of 6% of income or 15% of (income - expenses)
2. Payments to the Pension Fund (PF), 14% of the salary fund
3. Personal income tax (PIT) , 13% of the salary fund (deducted from salary)
4. Personal income tax 9% is deducted from dividends paid (note that dividends can only be paid based on the results of a quarter or a year)
5. Insurance contributions to the Social Insurance Fund (FSS) against accidents on production - depends on the type of activity; 0.2% of payroll
6. An individual entrepreneur pays a fixed payment to the PF, about 150 rubles per month. This payment goes to the accumulative and insurance pension of the individual entrepreneur (not a very large pension will be received, but the individual has the right to voluntarily pay additional contributions to the Pension Fund).
7. We will not describe here other taxes - on transport, use of the subsoil, etc., which at first you most likely will not have to pay.
Examples will be considered later, and now we will consider the forms of business ownership.
1. An individual entrepreneur (IP, formerly called PBOUL) is a person engaged in business. If you registered an IP, then you will be an IP. There are pros and cons to this approach. Plus - IP money you can transfer to your personal account (does not exempt from the payment of a single tax). In the case of an LLC, in addition to a single tax, personal income tax on dividends of 9% will arise. Minus - IP is liable with all its property (in the case of an LLC, liability is limited to the authorized capital). Some foreign companies do not enter into partnership agreements with individual entrepreneurs (since, for example, in the USA, any individual entrepreneurs, by definition, have the right to engage in entrepreneurial activity). Some Russian companies do not want to work with IP, but this is an unjustified exception to the rule.
2. Limited liability company (LLC) - a legal entity created by several founders (after registration, they are participants in the company). LLC has a charter and is subject to the law on LLC . The participants manage the company through a general meeting of participants, and the executive body is usually the general director (you can call it differently, the essence does not change). Basically, this means that participants must find a common language among themselves and direct the activities of the director. If the participants do not find a common language, then the LLC will not function well. Further, for simplicity, we assume that the ownership form of the LLC and the participants get along with each other.
3. CJSC or OJSC - joint stock companies of closed and open type. Relations between shareholders are regulated in more detail than relations between participants in an LLC. I will not write about joint-stock companies, since I have no experience in this.
1.1 Examples of tax calculation
Let me give you reasons why I consider 6% of income to be a more convenient scheme for a new business.
1. From 6%, you can deduct the contributions paid to the PF (and they are guaranteed to be with a white salary), but no more than half, that is, 3% will remain
2. Under the 15% scheme (income - expenses), a minimum tax of 1% of turnover less than which the single tax cannot be, even if expenses exceed revenues
3. As expenses for calculating the tax, it is possible to take into account not all the funds spent, but only a predefined list of expenses (defined in chapter 26.2 of the Tax Code of the Russian Federation ). If you do not follow this fact, then the tax will increase very significantly.
4. Revenues are accepted for tax accounting as soon as the money has arrived in your account, and the expenses are only on the fact. That is, if you received an advance from the customer and paid the advance to the contractor, then you have any income, but no expenses.
It turns out that with a white salary in the 6% scheme, you really pay 3% (due to a decrease in payments to the PF), and in the 15% scheme you pay at least 1%, but this is difficult to justify legally. Therefore, we will continue to talk about STS 6%, remembering that there is a STS scheme of 15%.
It is worth noting that since the organization is not a VAT payer during simplification, it issues invoices to customers without VAT, which can lead to some discontent among customers (if there is no VAT in their expenses, they will not be able to deduct the VAT paid to you from the VAT paid from their income) . This sad fact a little overshadows the big picture, but you don’t have the desire to look for schemes to avoid paying VAT (often known as cashing schemes) and you can work normally by paying all taxes.
Example A. USNO 6%. The company received 1000 rubles from the client (VAT is not taxed) and pays the entire amount in salary to the employee.
A single tax of 6% reduced to 3%, that is, 30 rubles.
It remains 970r.
Salary x. Deposits in PF + FSS 14.2%. We compose the equation
x * 1.142 = 970
Hence x = 850 rubles.
An employee will receive a salary x net of personal income tax 13%, that is, 740 rubles.
Example B. USNO 6%. 1000 rubles were received (VAT is not taxed) and the entire amount is paid as dividends to the participants of the Company.
A single tax of 6% (it is impossible to reduce it, since we don’t pay in the PF)
940 rubles are paid to participants minus 9% of personal income tax. The founders will receive a total of 855 rubles.
Example B (FE for USNO) Received 1000 rubles (VAT not
applicable ) Single tax of 6%, remains 940 rubles, which he, as an individual, can dispose of at his own discretion (if the SP hires employees, he is also obliged to pay taxes as in the example A).
Example D (USNO, bought equipment). Received 1000 rubles (VAT is not taxed).
Single tax of 6%. You can buy equipment for 940 rubles (including VAT).
If you are not going to pay anyone your salary, then IE is the best option for taxes. If you choose LLC, then the optimum is achieved when payments in the PF are 3% of income. This happens with a payroll of 21% of revenue. The rest is expenses or dividends to members of the company.
2. Registration of legal entity
IP has one more advantage - ease of registration: no charter is required, but the home address is used as a legal address. To register an IP, you only need to select the activities according to the classifier of OKVED. After that, fill out an application, notarize the application and a copy of the passport with a notary and take it to the registration authority (in Moscow the 46th tax office, in St. Petersburg - the 15th tax office, and in other regions established tax inspectorates).
To register an LLC, in addition, a legal address, registered capital and charter are required. Do not forget to immediately apply for the transition to simplification upon registration. The state duty for registration of an LLC is 2000 rubles.
2.1 Types of activity
Types of activity are determined by the classifier of OKVED. At the same time, the main type of activity should be indicated first, that is, the one for which the largest volume of sales is expected. For example, 72.2 Software development and consulting in this area.
2.2 Share capital
Contributions to the authorized capital are transferred by the founders to the Company after its creation. The minimum authorized capital of 10,000 rubles. Share capital may be contributed by property or in cash. If it is paid in money, then 50% of the authorized capital is required to be paid into a special savings account in a bank before registration. If the authorized capital is contributed by the property, then nothing needs to be done before registration - the founders will transfer the property to the balance of the LLC after state registration. It’s better to deposit money, in due time I donated property (in the form of a multifunctional fax machine), seduced by a description of the Russian business in Generation P (an integral part of the business is that in the end they should come and describe a spoiled fax), but this is suspicious bank and other organizations (it is sometimes said that the LLC has the signs of a one-day activity - as an analog of the Yandex sandbox).
2.3 Articles of
Association Any law firm will offer a version of the charter, many versions of the charter of an LLC can be downloaded on the Internet. Most statutes are a partial repetition of the LLC law. If special relations between participants are required, then it is possible to register them separately in the charter. The charter contains information about the founders, their shares, legal address, types of activity. LLC, in principle, has the right to engage in any type of activity, including those not mentioned in the charter and not listed in the OKVED at registration. If you see something incomprehensible or very strange in the charter proposed to you, refer to the LLC law. If the feeling of strangeness remains - just delete this item, the conditions set by default in the LLC law will apply.
2.4 Legal address
The most difficult item for LLC. If you rent an office and have a lease and a notarized copy (or a copy from a copy) of the landlord’s certificate of ownership, then you don’t need to worry. If you don’t need an office by occupation or you rent it informally, you will need to purchase a lawn address. Yuradres will be indicated in the charter and it will be used by all state bodies for correspondence with the Company. A lot of heraldres are offered on the market, but you have to be extremely careful. Formally, a lease agreement and a copy of the certificate of ownership are required. These documents are usually sold. But in practice, a normal address is the one where you can come and someone sits there who can confirm that your Society is located there. If this condition is not fulfilled, then, often, the promises of postal service remain only promises. A normal address costs about 20 thousand rubles a year, fictitious documents to an address of about 10 thousand. I do not recommend buying fictitious documents, they are usually sold without the expectation that the LLC registered for them will exist for a long time (for so-called one-day firms).
3. Interaction with state bodies
After the registration of an LLC or individual entrepreneur, you will receive a new certificate of registration and a certificate of registration with the tax authority. In addition, when registering, it is important to get a certified tax copy of the charter immediately (the procedure is different in different taxes) - it will be required for the bank. When registering the LLC, statistics codes of Rosstat and an extract from the unified state register of legal entities (USRLE) are also issued.
After registration, you should make a seal. The most solid print looks with its own logo, so try to make a design at this point. Automatic printing is more convenient, it does not require a separate pad and ink (a replaceable ink-filled ink pad costs about 100 rubles and lasts for about 6 months with not too many documents). For IP, printing is not required, he has the right to certify all documents with his signature, but many still require it (illegally), so it is easier to produce than to prove every time that they are wrong. Making a stamp costs about 500 rubles.
Interaction after registration (given for the case of LLC, for IP - a little easier)
1. Contact the territorial tax office and get a notification about the possibility of applying the simplified taxation system (if you applied for a taxation system during registration). In the territorial tax, get a copy of the charter, if not received during registration (the charter will be in the territorial tax about 2 weeks after registration).
2. Conclude an agreement with the Mandatory Health Insurance Fund (MHIF). The MHIF will issue a medical insurance policy to your regular employees (non-part-time employees). Next, you will notify the MHIF of the hiring and dismissal of employees. With USNO, you don’t have to pay directly to the MHIF; part of the single tax is received at the MHIF
3. To receive an information letter from the Social Insurance Fund (its fund usually sends by mail to the address), in the letter the details and interest rate for contributions - usually 0.2%.
4. Register in the PF. Tax is registered in PF, FSS and FOMS automatically during registration (single window technique), but PF often requires a photocopy of your documents for itself. Bring them and get a notification with the policyholder number and details - useful for paying contributions (the policyholder number is often present in the extract from the register issued at registration, which eliminates the need to visit the PF).
5. Opening a bank account (the most difficult procedure). It is best that the law firm recommend a bank to you, otherwise you may be asked for a long time about the turnover and employees (who are not there yet), forgive the on-site check of the address and refuse to open an account. (Some lawyers believe that they have no right to refuse, since the bank account agreement is a public offer, at the request of I will give the coordinates of these lawyers). The bank will require notarized copies of most of the available documents, a certified bank card (sometimes notarially sometimes at the bank) with the signatures of the first persons of the company, copies of documents on the jurradres. The bank is listed here along with government agencies, as it obeys the requirements of the Central Bank of the Russian Federation, including the fight against one-day firms (which forces it to make strict demands on the address).
Detailed information on registration can be obtained at the regforum . The addresses of the funds can be found on the Internet, for example, in Moscow, information is available on the glavbuh website .
4. Reporting A
registered legal entity must submit reports. With the simplified tax system, reports are submitted quarterly.
I will list the main reports (there may also be reports on other types of taxes)
Quarterly:
1. Reporting to the tax
a. single tax report
b. report on advance payments in PF
2. Reporting to the FSS
a. Form 4-FSS
Annually
1. Reporting to the tax
a. single tax report
b. PF payments report
c. information on 2-personal income tax
d. information on the average headcount
2. Reporting to the FSS
a. Form 4-FSS
b. application and certificate confirming the main type of activity
3. Reporting to the Pension Fund
a. Individual information on pension insurance contributions
4. Reporting to Rosstat
a. statistical report if the organization fell into the sample published on the website of the Federal State Statistics Service (information relevant to Moscow)
Reports to the tax and the FSS can be submitted in person or by mail, PF usually requires a personal return. There are special communication operators (Taxkom and SBK-Kontur) that allow you to submit reports (to the tax and PF) through a special program that implements digital signature algorithms. Telecommunications providers charge a fee for their services. The FSS has a special site fz122.fss.ru where you can fill out the 4-FSS form (if you send a letter to the FSS in advance about connecting), but the site does not cancel sending the paper form.
More details about taxes and reporting in the forum section of the clerk.ru.
The note turned out to be long, but much remained in it described only schematically. I hope it helps to orient, and ask questions in detail.
1. Taxes
There is a basic taxation regime (OSNO) and several special regimes. One of the special modes is a simplified taxation system (USN, USNO or simplified). Small enterprises with an annual turnover not exceeding about 20 million rubles have the right to simplify (the exact amount can be obtained by applying inflation factors to the amount specified in chapter 26.2 of the RF Tax Code ). In addition, there is a restriction on the number of full-time employees (no more than 100 people) and some restrictions on the types of activities. Further, we will only talk about UPDF, since I do not own accounting records for OBDF.
When simplified, there is no VAT and income tax and traditional accounting (which is mainly needed to calculate profit) is not required. From accounting it is only required to keep records of fixed assets and intangible assets. That is, if you bought something that costs more than 10,000 rubles, you need to put this on the accounting records, in accordance with the regulation on accounting (PBU). In practice, this means printing and signing a document, it has no consequences, except for two points:
- You will lose the right to USO if the amortized cost of property exceeds 100 million rubles
- Dividends cannot be paid so that the value of assets after payment becomes lower than the authorized capital
- 6% of income
- 15% of (income - expenses)
1. Single tax of 6% of income or 15% of (income - expenses)
2. Payments to the Pension Fund (PF), 14% of the salary fund
3. Personal income tax (PIT) , 13% of the salary fund (deducted from salary)
4. Personal income tax 9% is deducted from dividends paid (note that dividends can only be paid based on the results of a quarter or a year)
5. Insurance contributions to the Social Insurance Fund (FSS) against accidents on production - depends on the type of activity; 0.2% of payroll
6. An individual entrepreneur pays a fixed payment to the PF, about 150 rubles per month. This payment goes to the accumulative and insurance pension of the individual entrepreneur (not a very large pension will be received, but the individual has the right to voluntarily pay additional contributions to the Pension Fund).
7. We will not describe here other taxes - on transport, use of the subsoil, etc., which at first you most likely will not have to pay.
Examples will be considered later, and now we will consider the forms of business ownership.
1. An individual entrepreneur (IP, formerly called PBOUL) is a person engaged in business. If you registered an IP, then you will be an IP. There are pros and cons to this approach. Plus - IP money you can transfer to your personal account (does not exempt from the payment of a single tax). In the case of an LLC, in addition to a single tax, personal income tax on dividends of 9% will arise. Minus - IP is liable with all its property (in the case of an LLC, liability is limited to the authorized capital). Some foreign companies do not enter into partnership agreements with individual entrepreneurs (since, for example, in the USA, any individual entrepreneurs, by definition, have the right to engage in entrepreneurial activity). Some Russian companies do not want to work with IP, but this is an unjustified exception to the rule.
2. Limited liability company (LLC) - a legal entity created by several founders (after registration, they are participants in the company). LLC has a charter and is subject to the law on LLC . The participants manage the company through a general meeting of participants, and the executive body is usually the general director (you can call it differently, the essence does not change). Basically, this means that participants must find a common language among themselves and direct the activities of the director. If the participants do not find a common language, then the LLC will not function well. Further, for simplicity, we assume that the ownership form of the LLC and the participants get along with each other.
3. CJSC or OJSC - joint stock companies of closed and open type. Relations between shareholders are regulated in more detail than relations between participants in an LLC. I will not write about joint-stock companies, since I have no experience in this.
1.1 Examples of tax calculation
Let me give you reasons why I consider 6% of income to be a more convenient scheme for a new business.
1. From 6%, you can deduct the contributions paid to the PF (and they are guaranteed to be with a white salary), but no more than half, that is, 3% will remain
2. Under the 15% scheme (income - expenses), a minimum tax of 1% of turnover less than which the single tax cannot be, even if expenses exceed revenues
3. As expenses for calculating the tax, it is possible to take into account not all the funds spent, but only a predefined list of expenses (defined in chapter 26.2 of the Tax Code of the Russian Federation ). If you do not follow this fact, then the tax will increase very significantly.
4. Revenues are accepted for tax accounting as soon as the money has arrived in your account, and the expenses are only on the fact. That is, if you received an advance from the customer and paid the advance to the contractor, then you have any income, but no expenses.
It turns out that with a white salary in the 6% scheme, you really pay 3% (due to a decrease in payments to the PF), and in the 15% scheme you pay at least 1%, but this is difficult to justify legally. Therefore, we will continue to talk about STS 6%, remembering that there is a STS scheme of 15%.
It is worth noting that since the organization is not a VAT payer during simplification, it issues invoices to customers without VAT, which can lead to some discontent among customers (if there is no VAT in their expenses, they will not be able to deduct the VAT paid to you from the VAT paid from their income) . This sad fact a little overshadows the big picture, but you don’t have the desire to look for schemes to avoid paying VAT (often known as cashing schemes) and you can work normally by paying all taxes.
Example A. USNO 6%. The company received 1000 rubles from the client (VAT is not taxed) and pays the entire amount in salary to the employee.
A single tax of 6% reduced to 3%, that is, 30 rubles.
It remains 970r.
Salary x. Deposits in PF + FSS 14.2%. We compose the equation
x * 1.142 = 970
Hence x = 850 rubles.
An employee will receive a salary x net of personal income tax 13%, that is, 740 rubles.
Example B. USNO 6%. 1000 rubles were received (VAT is not taxed) and the entire amount is paid as dividends to the participants of the Company.
A single tax of 6% (it is impossible to reduce it, since we don’t pay in the PF)
940 rubles are paid to participants minus 9% of personal income tax. The founders will receive a total of 855 rubles.
Example B (FE for USNO) Received 1000 rubles (VAT not
applicable ) Single tax of 6%, remains 940 rubles, which he, as an individual, can dispose of at his own discretion (if the SP hires employees, he is also obliged to pay taxes as in the example A).
Example D (USNO, bought equipment). Received 1000 rubles (VAT is not taxed).
Single tax of 6%. You can buy equipment for 940 rubles (including VAT).
If you are not going to pay anyone your salary, then IE is the best option for taxes. If you choose LLC, then the optimum is achieved when payments in the PF are 3% of income. This happens with a payroll of 21% of revenue. The rest is expenses or dividends to members of the company.
2. Registration of legal entity
IP has one more advantage - ease of registration: no charter is required, but the home address is used as a legal address. To register an IP, you only need to select the activities according to the classifier of OKVED. After that, fill out an application, notarize the application and a copy of the passport with a notary and take it to the registration authority (in Moscow the 46th tax office, in St. Petersburg - the 15th tax office, and in other regions established tax inspectorates).
To register an LLC, in addition, a legal address, registered capital and charter are required. Do not forget to immediately apply for the transition to simplification upon registration. The state duty for registration of an LLC is 2000 rubles.
2.1 Types of activity
Types of activity are determined by the classifier of OKVED. At the same time, the main type of activity should be indicated first, that is, the one for which the largest volume of sales is expected. For example, 72.2 Software development and consulting in this area.
2.2 Share capital
Contributions to the authorized capital are transferred by the founders to the Company after its creation. The minimum authorized capital of 10,000 rubles. Share capital may be contributed by property or in cash. If it is paid in money, then 50% of the authorized capital is required to be paid into a special savings account in a bank before registration. If the authorized capital is contributed by the property, then nothing needs to be done before registration - the founders will transfer the property to the balance of the LLC after state registration. It’s better to deposit money, in due time I donated property (in the form of a multifunctional fax machine), seduced by a description of the Russian business in Generation P (an integral part of the business is that in the end they should come and describe a spoiled fax), but this is suspicious bank and other organizations (it is sometimes said that the LLC has the signs of a one-day activity - as an analog of the Yandex sandbox).
2.3 Articles of
Association Any law firm will offer a version of the charter, many versions of the charter of an LLC can be downloaded on the Internet. Most statutes are a partial repetition of the LLC law. If special relations between participants are required, then it is possible to register them separately in the charter. The charter contains information about the founders, their shares, legal address, types of activity. LLC, in principle, has the right to engage in any type of activity, including those not mentioned in the charter and not listed in the OKVED at registration. If you see something incomprehensible or very strange in the charter proposed to you, refer to the LLC law. If the feeling of strangeness remains - just delete this item, the conditions set by default in the LLC law will apply.
2.4 Legal address
The most difficult item for LLC. If you rent an office and have a lease and a notarized copy (or a copy from a copy) of the landlord’s certificate of ownership, then you don’t need to worry. If you don’t need an office by occupation or you rent it informally, you will need to purchase a lawn address. Yuradres will be indicated in the charter and it will be used by all state bodies for correspondence with the Company. A lot of heraldres are offered on the market, but you have to be extremely careful. Formally, a lease agreement and a copy of the certificate of ownership are required. These documents are usually sold. But in practice, a normal address is the one where you can come and someone sits there who can confirm that your Society is located there. If this condition is not fulfilled, then, often, the promises of postal service remain only promises. A normal address costs about 20 thousand rubles a year, fictitious documents to an address of about 10 thousand. I do not recommend buying fictitious documents, they are usually sold without the expectation that the LLC registered for them will exist for a long time (for so-called one-day firms).
3. Interaction with state bodies
After the registration of an LLC or individual entrepreneur, you will receive a new certificate of registration and a certificate of registration with the tax authority. In addition, when registering, it is important to get a certified tax copy of the charter immediately (the procedure is different in different taxes) - it will be required for the bank. When registering the LLC, statistics codes of Rosstat and an extract from the unified state register of legal entities (USRLE) are also issued.
After registration, you should make a seal. The most solid print looks with its own logo, so try to make a design at this point. Automatic printing is more convenient, it does not require a separate pad and ink (a replaceable ink-filled ink pad costs about 100 rubles and lasts for about 6 months with not too many documents). For IP, printing is not required, he has the right to certify all documents with his signature, but many still require it (illegally), so it is easier to produce than to prove every time that they are wrong. Making a stamp costs about 500 rubles.
Interaction after registration (given for the case of LLC, for IP - a little easier)
1. Contact the territorial tax office and get a notification about the possibility of applying the simplified taxation system (if you applied for a taxation system during registration). In the territorial tax, get a copy of the charter, if not received during registration (the charter will be in the territorial tax about 2 weeks after registration).
2. Conclude an agreement with the Mandatory Health Insurance Fund (MHIF). The MHIF will issue a medical insurance policy to your regular employees (non-part-time employees). Next, you will notify the MHIF of the hiring and dismissal of employees. With USNO, you don’t have to pay directly to the MHIF; part of the single tax is received at the MHIF
3. To receive an information letter from the Social Insurance Fund (its fund usually sends by mail to the address), in the letter the details and interest rate for contributions - usually 0.2%.
4. Register in the PF. Tax is registered in PF, FSS and FOMS automatically during registration (single window technique), but PF often requires a photocopy of your documents for itself. Bring them and get a notification with the policyholder number and details - useful for paying contributions (the policyholder number is often present in the extract from the register issued at registration, which eliminates the need to visit the PF).
5. Opening a bank account (the most difficult procedure). It is best that the law firm recommend a bank to you, otherwise you may be asked for a long time about the turnover and employees (who are not there yet), forgive the on-site check of the address and refuse to open an account. (Some lawyers believe that they have no right to refuse, since the bank account agreement is a public offer, at the request of I will give the coordinates of these lawyers). The bank will require notarized copies of most of the available documents, a certified bank card (sometimes notarially sometimes at the bank) with the signatures of the first persons of the company, copies of documents on the jurradres. The bank is listed here along with government agencies, as it obeys the requirements of the Central Bank of the Russian Federation, including the fight against one-day firms (which forces it to make strict demands on the address).
Detailed information on registration can be obtained at the regforum . The addresses of the funds can be found on the Internet, for example, in Moscow, information is available on the glavbuh website .
4. Reporting A
registered legal entity must submit reports. With the simplified tax system, reports are submitted quarterly.
I will list the main reports (there may also be reports on other types of taxes)
Quarterly:
1. Reporting to the tax
a. single tax report
b. report on advance payments in PF
2. Reporting to the FSS
a. Form 4-FSS
Annually
1. Reporting to the tax
a. single tax report
b. PF payments report
c. information on 2-personal income tax
d. information on the average headcount
2. Reporting to the FSS
a. Form 4-FSS
b. application and certificate confirming the main type of activity
3. Reporting to the Pension Fund
a. Individual information on pension insurance contributions
4. Reporting to Rosstat
a. statistical report if the organization fell into the sample published on the website of the Federal State Statistics Service (information relevant to Moscow)
Reports to the tax and the FSS can be submitted in person or by mail, PF usually requires a personal return. There are special communication operators (Taxkom and SBK-Kontur) that allow you to submit reports (to the tax and PF) through a special program that implements digital signature algorithms. Telecommunications providers charge a fee for their services. The FSS has a special site fz122.fss.ru where you can fill out the 4-FSS form (if you send a letter to the FSS in advance about connecting), but the site does not cancel sending the paper form.
More details about taxes and reporting in the forum section of the clerk.ru.
The note turned out to be long, but much remained in it described only schematically. I hope it helps to orient, and ask questions in detail.