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
Would you like a detailed breakdown of how to fill out the USN declaration specifically, or perhaps a checklist for closing an IP ?
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):
Annual report on accident insurance contributions (formerly 4-FSS).
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):
If you hired staff (under employment or civil law contracts), your reporting burden increases significantly. You must submit:
No annual reports or declarations are required. All accounting happens automatically in the "My Tax" (Moy Nalog) app. General Tax System (OSNO): Deadline: April 30.
Most reports can now be filed through the Federal Tax Service (Nalog.ru) Personal Account , which saves time and provides instant confirmation.