FOP Reporting and Source Data

First, the accountant confirms the single-tax group or the general tax system, VAT registration, employees, RRO/PRRO, foreign-currency receipts, property and payments to individuals. For each obligation, the accountant assigns a data source and a responsible person. The entrepreneur then provides exactly the documents that form the figures for the relevant declaration or calculation and keeps control of their QES.

The accountant matches each bank receipt to an invoice, contract, acceptance certificate, delivery note, receipt or payment-service report. Refunds, fees, transfers between own accounts and currency conversion are recorded according to their actual substance. Under the general tax system, the accountant separately reconciles expenses and evidence of their connection with the business activity. As a result, the declaration is based on a clear register rather than an unexplained total amount.

If a FOP pays income to employees or other individuals, the accountant collects personnel and contractual data, accruals, withholdings and Unified Social Contribution (USC). In 2026, FOPs and self-employed persons use a quarterly Tax Calculation with monthly detail; the accountant follows official State Tax Service guidance for the transitional filing of the form. Legal entities continue to file this calculation monthly.

Income, Employees, Taxes and Calendar

The accountant sets the internal calendar earlier than the official deadline: first the bank, cash and accruals are closed, then the entrepreneur approves the calculation and signs the form. Before payment, the accountant takes the payment details from the Electronic Cabinet. The client receives a notice stating the tax, amount, payment purpose and deadline, and after payment the accountant reconciles the settlement status with the budget.

The accountant performs arithmetic and logical checks of the prepared report, signs it with a valid QES and submits it through the agreed service. Completion is confirmed by receipts and the status in the Electronic Cabinet. The accountant stores the submitted file, signatures and confirmations together with the period registers. If a correction is required, the accountant first determines the reason and the tax effect and then prepares the correcting set.

For reporting payments to individuals in 2026, it is necessary to take account of the effective date of the updated form and the transition from monthly sets to a quarterly calculation for FOPs. Before each filing, the specialist checks the current form, period and State Tax Service guidance for the relevant reporting quarter. This control preserves the correct sequence of documents and receipts when the format changes.

When the accountant changes, the accountant prepares a register of submitted forms, receipts, payments, registration data and open issues. The new specialist receives the accounting base together with explanations of refunds, foreign receipts, employees and corrections. The entrepreneur can see the status of each period and continue work without rebuilding data that has already been confirmed.

Filing, Receipts and Accounting Support

The cost depends on the tax system, number of transactions and accounts, employees, cash operations, VAT and foreign-currency settlements. UBC can undertake only the preparation of reports or maintain the FOP's accounting in full. Before work starts, the accountant records the client's documents, calendar, set of forms and the service result. The entrepreneur therefore understands the monthly workload and the cost of additional operations in advance.

For the reporting period, the accountant receives bank statements, cash data, contracts, primary documents and employee information. Each amount is assigned to a period and a supporting document, and missing information is provided by the entrepreneur before the form is prepared. The declaration is therefore based on the FOP's actual transactions.

Income, cash operations, employee accruals and the tax register are maintained within the same period. The accountant links receipts to a contract, acceptance certificate, delivery note or receipt and records refunds and currency conversion separately. The entrepreneur can see the amount of income and the nearest mandatory payments.

A refund, foreign-currency receipt, new payment platform or payment to an individual is recorded on the basis of the contract and primary documents. The tax treatment of the transaction is determined before the amount is included in the declaration. The owner receives an explanation of the income, taxes and documents for that particular transaction.

The entrepreneur creates business documents and confirms actual transactions, while the accountant maintains the register and prepares the required forms. The dates for providing statements, cash data and employee information are aligned with the reporting calendar. The QES remains with the signatory.

After filing, the FOP receives the declaration, receipts, payment calculation and a list of documents for the reporting period. The files are stored together with the income register and electronic confirmations. This set can be used for a bank request, audit or handover to another accountant.

After the quarter ends, the entrepreneur compares actual income with the limit for their group and the taxes paid. Changes in employee numbers, payment acceptance methods or tax status are reflected in the next calendar. The next declaration is prepared using the updated data.

Questions about a particular receipt, refund or payment to an employee are sent to the accountant together with the contract and primary document. The answer is linked to the relevant transaction and reporting period. This preserves consistent accounting as the number of payments grows.

A new reporting period starts with the current income limit, payment calendar and open documents. The appearance of employees, VAT, cash operations or foreign economic transactions changes the set of data provided to the accountant. The FOP can see the nearest deadlines and amounts in advance.

Before preparing the reports, the accountant combines account statements, cash settlements, refunds, employee payments and documents relating to business activity. The accountant reconciles the amounts with the income records and the calendar of mandatory payments. If a transaction needs clarification, the entrepreneur receives a specific question before the form is completed, while the information can still be confirmed quickly.

After the review, the accountant prepares the declaration, agrees the final figures and files it. Receipts, calculations and the documents used are stored in one archive for the period. The FOP receives a clear result and the dates of the next reporting cycle. UBC can maintain this process regularly, including reminders, payment calculations and communication with the entrepreneur. For FOPs with employees, the quarterly calculation retains monthly detail, so personnel accruals and payments are assigned to the relevant month of the reporting quarter.