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):

An annual calculation of personal income tax withheld from employees, due by February 25.

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.

Annual Reports for IPs: A Comprehensive Guide to Deadlines and Forms

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.

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