A transmitting apparatus is provided. The transmitting apparatus includes: an L1 signaling generator configured to generate L1 signaling including first information and second information; a frame generator configured to generate a frame including a payload including a plurality of sub frames; and a signal processor configured to insert a preamble including the L1 signaling in the frame and transmit the frame. The first information includes information required for decoding a first sub frame among the plurality of sub frames. Therefore, a processing delay in a receiving apparatus is reduced.