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Can the declaration on usn be null. Accounting statements: Zero balance and income statement. personal income tax zero for individual entrepreneurs: who rents and in what time frame

Any profit in our country is subject to taxation. Not a single citizen who has opened his own business has the right to avoid taxes or cancel them. The profit received from the implementation of the business is indicated in a document called a tax return.

But reporting necessary not only for successful entrepreneurs, who received profit for any period, but also to the person who did not receive any income during this period.

The entrepreneur must inform the tax authorities that he had no income, and he has nothing to pay taxes on.

The same should be done if work was not carried out at all during this period. That is, the company was properly registered, but did not start its activities in the reporting period

In any of these situations, the entrepreneur files a tax return.

As such there is no special form of a zero tax return for individual entrepreneurs. This name is used exclusively at the household level and means that the report indicates zero profit which cannot be taxed.

Who submits "zero"?

As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:

• The company did not receive income for the reporting period or suffered losses.
• The activity of the enterprise was not carried out.
• Entrepreneurial activity has begun. But soon the company was liquidated.

Submission deadlines

IP declaration on UTII

Possibility of zero quality not provided by law.

The concept of imputed income involves the payment of an amount not from profit, but according to preliminary calculation. This means that the payment of UTII tax is mandatory.

Actual cases of registration of nulls by businessmen working on the "imputation" exist, but this is a rarity. The tax authorities have already voiced their negative position on this issue..

Even the approval received from the final inspector to submit a "zero" for UTII after the expiration of time, the fact may become known to the regulatory authorities. Then the court, and consequently, punishment cannot be avoided.

An individual entrepreneur working under such a taxation scheme should, as soon as possible, deregister with the tax office in case of downtime of his enterprise and lack of profit.

Deregistration does not entail registration as an individual entrepreneur. Deregistration means the abolition of the obligation to pay tax, therefore, there is no need to file a declaration.

LLC Declaration

This organization differs from individual entrepreneurs in the presence of employees. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must account for personal income taxes.

In the case of a Legal entity, a null declaration may raise suspicions of the tax authorities, since an LLC needs at least an executive director. This means that the employee performs duties and receives wages.

Although entrepreneurs can find a loophole in these circumstances. If no payment was made during the reporting period wage there is no need to submit a report. The employer writes an explanatory letter stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.

Zero tax return: how to fill out the form?

In a null declaration there are no calculated figures, so it is easier to fill it out than the usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.

First page contains all information about the organization:

• TIN/KPP.
• The revision number is 0.
• Tax period - 34 (year), 50 (upon closing or reorganization).
• IFTS code.
• Activity code (OKVED).
• The name of the sole proprietorship or LLC.

In a special place, the seal and signature of the head with a transcript, the date of submission are put.

1. Second:
   • Line 001 - indicates the object from which the tax is paid (1-income, 2-income minus expenses).
   • Line 010 - OKTMO (entered in the line for OKATO).
   • Line 020 - budget classification code.

All other lines must be filled with dashes.

2. In the third only cell 201 is filled in, which indicates the tax rate (income - 6%, income minus expenses - 15%). The rest are crossed out.

   All pages are certified in the same way as the first.

And you can download a blank form of a zero tax return.

Now you know how to file a zero tax return. Her performance does not require complex operations and actions. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task on their own.

Organizations and individual entrepreneurs, applying the simplified taxation system, must annually report for the past fiscal year for the purpose of calculating taxes, for this tax office a tax return is provided. In the section, we will look at how to fill out the declaration, using an example.

Please note that there has been a change, according to the order of the Federal Tax Service dated July 4, 2014, under the number MMV-7-3 / 352.

Reporting is submitted at the place of residence for individual entrepreneurs and registration for legal entity. Legislation establishes certain deadlines providing a declaration and making a payment, there are differences for an LLC and an individual entrepreneur.

For organizations:

• Deadline is March 31st of the year following the reporting year.
• The payment deadline is March 31st.

For individual entrepreneurs:

• The deadline for filing the declaration is April 30 of the year following the reporting year.
• The payment deadline is April 30th.

If you have an electronic signature, reporting can be submitted online. Or using secure data transmission systems such as . Along with electronic methods, the standard one also remains - using Russian mail, while sending valuable letter with a description of the attachment.

Zero declaration on USN

What to do if for the previous period you did not have financial and economic activities, firstly, you should still file a declaration, and secondly:

• You can apply. The only thing is that you can submit it only if you didn’t have any money movements in the cash register and on the current account, plus, you need to submit such a declaration once a quarter, and not once a year, if you don’t did, then you need to give an empty report
• Submit zero information (blank form) in the standard declaration, for this, the title page is submitted, sections 1.1 and 2.1 for the accounting item “income” (fill in the OKTMO code - line 10, tax rate 6% - page 120) or provide section 1.2 and 2.2 when accounting for “income minus expenses” (also fill out OKTMO - line 010, and the tax rate by quarter - lines 260-263)

Filling out the declaration on the USN 2015

Important! This declaration is currently outdated, effective from April 10 new form. Open sample fill.

Let's start filling out a report on a simplified system, consider each sheet separately.

If you calculate taxes using the income system, you will need the following sheets:

1. Title page
2. Declaration Section No. 1.1
3. Declaration Section No. 2.1
4. If necessary, if targeted funding was carried out

In the case of calculating taxes according to the “Income minus expenses” system:

1. Title page
2. Declaration Section No. 1.1
3. Declaration Section No. 2.1
4. Again if necessary Section 3

The form itself has undergone a number of changes relative to the 2014 document, lines have been added that reflect for each period before the accrual or reduction of advance payments, including the 3rd section was inserted.

Errors (including the use of proofreaders), blots and double-sided printing are not allowed, the form is filled in ink only in black, blue or purple.

Title page

Filling in the Title Page for all tax calculation systems will be the same. Let's start from the top - we write the TIN and KPP (dash for individual entrepreneurs, if we fill in for LLC, then we enter the value). The default page number is 001, then the correction number in the format “0–”, for the primary document, if you have an additional calculation (corrective), then set “1–”, etc. The tax period, "34", the reporting year - respectively, if for 2014, then we put it down.

We write down the code of the tax authority - usually these are the first 4 digits of the TIN, the code at the location - for individual entrepreneurs - 120, for LLC - 210. Below we write the name of the company - on the top line "Company with limited liability”, below “Firm”, or an individual entrepreneur wholly in nominative case, as in the example.

A corrective report is submitted if errors are found in the statement that was submitted earlier. There are no restrictions, but you should not make 10 adjustments to one report - it will not be convenient for you or the tax office, including they may have unnecessary questions /

After we start filling in the OKVED codes, it is better to put the main code that was indicated during registration. Consists of at least 4 digits! Next, a dash in the reorganization and liquidation column, in the TIN / KPP line there is also a pass, a contact phone number - it will be convenient for the inspectors if there is a question about the declaration, they will contact you. Page number in the format "003", if there are applications, then indicate how many of them are in the sheets.

In the last part of the Title Page, the data on the person who confirms the document is filled in; his name is already displayed above. In the case of an LLC, in the upper column we write the name of the responsible entity, usually this is the director, who is indicated in the charter, can also be signed by a trustee. In this case, it will be necessary to indicate the data of the power of attorney, below the date of approval of the document. Put the date of approval "today's date", a signature and be sure to print in the "MP" field. The field for the tax worker is required accordingly for the inspectors.

With the title page finished, proceed to the rest.

For the object of taxation "Income"

Completing Section 1.1

Again, we start by filling in the information, for individual entrepreneurs - TIN, in the checkpoint column, dashes. For LLC, we enter the TIN and KPP numbers, page “002”, then in column 101, 102 - we put “1” for accrual according to the “income” system, below it is necessary to register the OKTMO code (displayed in line 010), you can find it on the website IFTS

We prescribe the amount of the tax advance that had to be paid before April 25 of the previous year (line 020), this is the estimated value - to calculate it, you need to subtract the amount of payments paid for employees in social insurance, sick leave and under contracts from the amount of the calculated tax for 1 quarter of the previous year voluntary insurance also for the 1st quarter. Line 20 = (line 130 - line 140) we take from section 2.1

Line 030 (also lines 060, 090) - fill in, if the location of the organization has changed, if not, then put dashes.

Next, line 040 - calculates according to the calculation principle of page 20 of this section, only it will still be necessary to subtract the amount of the advance payment indicated in line 20. We take data on the amount for the 2nd quarter, which had to be paid before July 25 for the reporting period, and so Line 40 = (Line 131-line 141) / take from Section 2.1 / minus line 020 (section 1.1), if we get a negative value, put a dash in line 40, and write the resulting number, ignoring the signs, in page 050

Once again, Line 050 - this field is filled in when in line 040 we have a negative value Line 50 = Line 20 - (Line 131 - Line 141) from section 2.1. If the value of column 040 is positive, then we read line 050 and put a dash.

Line 070 - the amount of the advance payment minus the amount of paid insurance premiums, sick leave and under voluntary insurance contracts for 9 months of the reporting period, and payments that should have been made for the 1st and 2nd quarters are also deducted from this amount. Line 70 = (p. 132-p. 142) /from section 2.1/ subtract lines (020, 040) /section 1.1/ - if p. 40 is positive, if not, then instead of it we add a number from line 050! Those. we take into account the first two quarters - payments during this period and the presence of an overpayment. If we get a negative number, then we enter it without taking into account the sign in column 80, and in line 070 we put dashes.

Line 080 is written by analogy with filling in line 050 - it shows the amount of the overpayment (reduction of payment) by the deadline of October 25 for the reporting period.

Line 90 was explained on page 30.

Line 100 is calculated according to the same principle as column 070, if the value is negative, then we will enter it in line 110, the formula is as follows: Line 100 = (line 133 - line 143) / from section 2.1 / subtract lines (020, 040 , 070) and add columns (050, 080) if items 040 or 070 are not filled (negative). If we got a negative value, then its digit, excluding the sign, is entered in line 110

At the end of the sheet we put a signature and the date of certification of the document.

Completing Section 2.1

Let's move on to the next section. We fill in the TIN and KPP data, as well as in section 1.1, page number “003”, in column 101 we put the value “1”, in line 102, we put “1” if you have hired specialists and then in the calculation we take the amount of payments for employees (for LLCs and individual entrepreneurs), “2” if you work without labor personnel, in this case we will take the amount of payments to the pension, sick leave as for the individual entrepreneur (only for individual entrepreneurs) as a deduction.

To fill in lines 110-113, it is necessary to deposit the amount of income received for the described periods from the beginning of the year on an accrual basis, for example, for 6 months - the amount of income from January 1 to June 30. In the column "for the tax period" the amount for the year is entered and includes the previous lines.

Tax rate - 6%

We carry out a simple operation of mathematics - we calculate the amount of the advance payment for each period, by multiplying it by the percentage of tax

Line 130 = Line 110*6%, Line 131 = Line 111*6%,

Line 132 = Line 112*6%, Line 133 = Line 113*6%

Next, we enter data on the transferred amounts for insurance premiums, personal insurance contracts, sick leave for employees, if line 102 is “1” (according to the law, we can take the deduction amount no more than 50% of the listed contributions, therefore we take the amount of paid contributions for the quarter divide it by 2 and enter it in the appropriate column). If you do not have employees, line 102 is “2” (valid for individual entrepreneurs) - then we make the amounts of payments paid for individual entrepreneurs, the entrepreneur can take 100% of the transferred amounts to be reduced.

Important! Please note that you are taking the amounts of the transferred amounts, and not the accruals that went through the current account for this period, so the amounts of accrued and transferred amounts may differ.

For the object of taxation "Income minus expenses"

Completing Section 1.2

We start by filling in the information, for IP - TIN and dashes in the KPP line, For LLC we enter the TIN and KPP numbers, page "002", then in column 001 - put "2" for accrual according to the "income minus expenses" system, below you need to write OKTMO code (indicated in Line 010), you can find it on the IFTS website, or in the data obtained from statistics.

In line 020 it is equal to the value of line 270 (section 2.2) - the amount of the advance payment for the first quarter of the reporting period, which had to be paid before April 25 of the previous year.

Line 030 (also lines 060, 090) - fill in if the location of the organization has changed, if not, then put dashes.

To fill in column 040 - the amount of the advance payment for the 2nd quarter of the previous year, the payment deadline is July 25, it is necessary to subtract the value of line 271 (section 2.2) from line 020 (section 2.1). If you get the amount less than zero, then we write the resulting number without a minus sign in column 050, and in line 040 we put a dash.

The rule for filling line 060 is described in column 030

Line 070 - the amount of the advance payment that was paid for the 3rd quarter, before October 25 of the previous year, is filled in taking into account the payments made and the amounts to be reduced. P.70 = p.272 (section 2.2) - Line 020 - Line 040 + Line 50 (if line 040 was not filled in, then add the value of line 050 instead of line 040). If the received value is less than zero, we display the received amount in line 080.

The rule for filling line 090 is described in column 030

To fill in line 100, the amount of tax payment for the reporting year, it is also necessary to take into account previous payments. P.100 = Line 273 (from section 2.2) - Line 20 - Line 40 - Line 070 + Line 050 + Line 080 (if lines 040 or p.070 are not filled in, then add the values ​​of p.050 or 080 respectively).

We write the resulting value into a string, if 2 conditions are met, if not, then the amount will be useful further:

• The resulting amount is greater than or equal to 0, p.100 => 0 and check the second condition,
• Compare the amount of calculated tax p.273 (take from section 2.2) it must be greater than or equal to the minimum tax - p.280 (take from section 2.2), (p.273 => p.280) from take from section 2.2

If both conditions did not pass the test, then in column 100 we put a dash and proceed to the calculation of line 110.

The entry in line 110 is also made when the conditions are met.

Line 110 = (Line 020 + Line 040 + Line 070 - Line 050 - Line 080) - Line 273 (taken from section 2.2), if:

• Row 100 calculation<0 (считали ее ранее)
• (Line 273 >= Line 280) from section 2.2

If the conditions are not met, then we take into account others.

P.110 = (Line 020 + Line 040 + Line 070 - Line 050 - Line 080) - Line 280 (from section 2.2) if:

• (Line 273< Строка 280) Раздела 2.2
• Lines (020 + 040 + 070 - 050 - 080) > Line 280 (Section 2.2), if these conditions do not match, calculate line 120.

The amount of the minimum tax payable, payable for the year,

p.120 = p.280 (section 2.2) - (p.020 + p.040 + p.070 - p.050 - p.080), calculated on the condition:

• Lines (020 + 040 + 070 - 050 - 080)< Строка 280 (раздел 2.2)
• (Line 273< Строка 280) Раздела 2.2

Below we put the date of calculation and the signature of the responsible person.

Completing Section 2.2

Let's move on to the next section. We fill in the TIN and KPP data, as in section 1.2, page number “003”, in column 201 we set the value “2”, applicable to both LLC and IP.

In line 230 we enter the amount of losses for previous periods, if any.

Line 240 = p.210 - the value of line 220, if the sum is greater than 0, if not, we enter the value in line 250 without a minus sign;

Line 241 = p.211 - the value of line 221, if the sum is greater than 0, if not, we enter the value in line 250 without a minus sign.

Line 242 = p.212 - the value of line 222, if the sum is greater than 0, if not, we enter the value in line 252 without a minus sign.

Line 243= p.213 - the value of line 223, if the sum is greater than 0, if not, we enter the value in line 253 without a minus sign.

Lines 250-253 are calculated based on the calculation of lines 240-243. In terms 260-263, it is necessary to put down the amount of tax for the corresponding period.

To calculate the amount of calculated tax, it is necessary to calculate:

Line 270 is calculated as line 240 times line 260 / 100 (or just multiply by the tax rate, in this case- line 240 * 15% and also in the calculation of lines 271-273)

Line 271 is calculated as line 241 times line 261 / 100

Line 272 is calculated as line 242 times line 262 / 100

Line 273 is calculated as line 243 times line 263 / 100

Line 280 equals line 213 times 1/100

Completing Section 3 (Target Financing)

It is unlikely that this section will be widely distributed due to its specificity. The last section of the declaration on the simplified tax system is required to be filled out by organizations that, in accordance with paragraphs 1.2 of Art. 251 of the Tax Code of the Russian Federation received funds for targeted financing, as well as receipts and incomes that were received as part of charitable activities. Prior to this, this information was recorded in the income tax return on sheet 7, the filling procedure is similar.

It is necessary to select the names and codes based on the types of receipt of targeted funds (Appendix 5 to the filling procedure), then enter them in the appropriate columns. If there were no such receipts, then the section is not filled out and is not submitted to the tax office.

Based on the types Money, which were received for the intended purpose, you should select the names and codes corresponding to these options (the data can be taken in Appendix No. 5 to the Filling Order) and enter them in column 1 of this Section 3 (clause 8.1 of the Filling Order). Further, the amounts are transferred that were not applied on time (including those received without the time of use), but the receipt on them was last year.

If the period for using the amounts has been set, then it is necessary to enter the date of receipt in line 2, their size in column 3. If the period for the amounts received last year has not expired, then put the amount in column 6.

After that, we proceed to fill in the data on the amounts that were received in the current year. For funds that have already used the term, the dates of receipt are entered in line 2, use in column 5. Amounts with a fixed term - in column 4. In the column we enter the amounts of funds not yet used, for which the term has not yet expired.

If the money was not used intended purpose, displayed in column 7 (included in non-operating income, at the time of their actual use). In the field "Total for the report" it is necessary to summarize the amounts in columns numbered 3,4,6,7.

Attention! If there were no such cash receipts in an organization or individual entrepreneur, then section 3 is not filled out and is not submitted to the tax office.

If at the time of filing documents with the regulatory authorities, the organization did not conduct any financial activities, for example, just opened or there was a pause in work, it is still obliged to submit zero reporting. This is required because after the registration of an individual entrepreneur, the company is already an object subject to taxes. Consider what forms of zero reporting IP in 2019 submit to regulatory authorities.

If the head, accountant of the IP does not submit the documents on time, then according to the law, a fine will be imposed for this period for not submitting zero reporting to the IP. So, it is necessary to approach the delivery of the entire set of declarations responsibly, to prepare them in accordance with all the rules for registration.

Zero reporting IP without employees

Clause 2 of Article 80 of the Tax Code of the Russian Federation states that, regardless of the chosen taxation regime, any individual entrepreneur has the right to file a single simplified declaration. It is submitted to the territorial tax authority earlier than the 20th day of the month, after the billing period. It must be submitted on paper or electronically.

IP under the simplified tax system without employees

USN is a simplified system where an individual entrepreneur or legal entity. a person is exempted from paying taxes on income, property, personal income tax and VAT.

Zero reporting of IP without employees includes:

• Report in the form of USN;
• Report in the form of ROSSTAT.

A zero tax return under the simplified tax system, in the absence of workers, is submitted once, until April 30 of the next year. The organization will submit a “null” to the tax and a report to ROSSTAT only in 2019 if it opened in 2018, but did not conduct financial activities.

IN PFR reporting does not appear under the simplified tax system if there are no employees, but you must remember to pay one-time contributions to the FFOMS and PFR for yourself, the amount of which is set the same for everyone.

IP on OSNO without employees

Submission of zero reporting at OSNO without employees will include several documents:

• VAT declaration;
• 3-personal income tax;
• Report to ROSSTAT.

VAT is due before the 20th of the next month after the billing period, average headcount before January 20th. Declaration 3-NDFL is submitted once before April 30.

Zero reporting of individual entrepreneurs in the presence of workers

Let's consider how to submit zero IP reporting in the presence of employees, what documents should be submitted.

IP on the simplified tax system with employees

If there are employees in the organization, but at the same time there is no financial activity, the following documents will need to be submitted quarterly:

• Form 4-FSS;
• Personalized account.

A declaration on the simplified tax system is submitted once, a report to ROSSTAT on the number of employees.

Form 4-FSS must be submitted before the 15th day of the next month, RSV is submitted no later than the 15th day a month later, as well as personal records. The declaration on the simplified tax system is submitted in the same time frame, regardless of the taxation regime or the number of employees.

IP on OSNO with employees

To submit zero IP reporting in 2017 to OSNO with employees, it is necessary to submit documents every quarter:

• VAT declaration;
• 4-FSS;
• Personalized account.

One time - reporting to ROSSTAT.

The submission deadlines are the same:

• for a pension fund - up to 15, one month after the reporting quarter;
• for the FSS - up to the 15th day after the billing period;
• VAT - before the 20th day after the end of the quarter;
• average list - no later than January 20.

How to fill out and submit zero reporting yourself

The question of whether it is necessary to submit zero reporting and what documents to submit has already been discussed in this article. Now let's look at each form separately.

USN Declaration

Entering data into the declaration is carried out according to strict filling rules. You should write down only the information on the main sheet, put down the object of taxation, the rate. A dash is put in all lines, except for 001, 010, 020. In the second part, skipping line 201, dashes are indicated.

If the organization operates on the basis of "income minus expenses", then production costs will be taken into account next year. When for the billing period the expenditure indicators are greater than profit, this means that the activity was carried out, which means that the tax will be calculated at a rate of 1% of income.

When filling out the declaration on the simplified tax system according to these instructions, there will be no problems with the delivery. Sample entry:

Reporting to the FIU and the FSS

An individual entrepreneur with employees is obliged to provide information to the FIU and the FSS on a quarterly basis, while only general information about the organization is also filled in, the rest of the places are marked with zeros and dashes.

Instruction for filling RSV-1:

• On the first sheet, all sections are filled in, except for the line for the PFR employee;
• The correction number is put "000" if the report is submitted for the first time;
• Specify the reporting period;
• Enter the year
• Insert information on the number of insured persons and the average number;
• All other fields of RSV-1 are filled with zeros.

Sample:

Instruction for entering data into 4-FSS:

"Zero" in the FSS must consist of a title page, tables 1, 3, 6, 7, 10. Tables 6 and 7 are located on one page, which means that the report includes five pages.

General information on filling out 3-NDFL

Zero declaration VAT includes the title page, where the organization's data is written, and the first page. The form of the document was approved by order of the Federal Tax Service of October 29, 2014. In almost all cases, it is required to be submitted using an electronic form.

Form 3-NDFL is also required to be submitted at the OSNO, where it is necessary to fill out the title page, be sure to indicate OKTMO, KBK, TIN, general data of the individual entrepreneur. The rest of the sheets are marked with "0".

Reporting methods

Any reporting can be submitted in paper form or electronically. To submit documentation via the Internet, the manager should obtain a qualified electronic signature and send documents only through specialized services .

Also, when submitting, it should be borne in mind that by the specified date, the reports must be accepted by the regulatory authorities, if they are rejected for any reason, then a fine will be charged for not submitting zero IP reports. Each inspection body has its own penalties:

Tax:

• When submitting documents later than the specified deadline - 1000 rubles;
• If any documents from the list of required documents are missing - 200 rubles for each;
• A fine of up to 500 rubles is imposed on officials.

In the FIU and the FSS:

• For late delivery - 1000 rubles
• If the delay exceeds 180 days - 1000 rubles
• If two or more reports are not submitted - 5000 rubles.

To automatically calculate and generate a tax return for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.

Note: the form of the tax declaration (for the report for 2018), the procedure for filling it out and the format for submitting it in electronic form were approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / 99@.

Free tax advice

Declaration Forms

Declaration of the simplified tax system "income minus expenses" (sample filling).

Deadlines for filing a tax return

The declaration on the simplified tax system is provided once a year - after each tax period. Quarterly reporting on the simplified tax system is not provided, but quarterly you must remember to pay advance payments.

Deadline for the submission of the declaration on the simplified tax system for 2018 in 2019:

• for individual entrepreneurs - April 30, 2019.
• for organizations - April 1, 2019.

Note: deadline the submission of the declaration on the simplified tax system for organizations in 2019 was postponed to April 1, since March 31 falls on a day off - Sunday.

Deadline for the submission of the declaration on the simplified tax system for 2019 in 2020:

• for individual entrepreneurs - April 30, 2020.
• for organizations - March 31, 2020.

note that in the event of the closure of an individual entrepreneur or the liquidation of an organization, the declaration must be submitted by the 25th day of the month following the one in which the activity was terminated (according to the notification submitted to the tax authority).

Free tax advice

Penalties for late submission of the USN declaration

The following fines are provided for late submission of the tax return:

• if the USN tax has been paid - 1 000 rubles;
• if the USN tax has not been paid - 5% tax amount payable on the basis of this declaration for each full or incomplete month from the day set for its submission, but not more than 30% of the specified amount and at least 1,000 rubles.

Instructions for filling out the declaration

Official instructions for filling USN declaration you can download from this link.

Basic rules for filling out the declaration

1. When filling out the STS declaration, it is required to indicate the amounts of advance payments (tax) of the STS that you would have to pay correctly (i.e. in theory), and not those that you paid or did not actually pay. In the situation with insurance premiums, on the contrary, only the amounts actually paid are indicated. Fines and penalties are not reflected in the declaration.

2. The declaration provides for separate sections for the USN 6% and USN 15% (section 1 and section 2). Payers of the simplified tax system "income" fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying sales tax), section 3. Payers of the simplified tax system "income minus expenses" fill out the title page, section 1.2, section 2.2, section 3 .

3. Section 3 is filled out only if an individual entrepreneur or LLC received property, work, services as part of charitable activities, targeted income, targeted financing ( full list is given in Appendix No. 5 official instructions to the USN declaration).

4. It is more convenient to fill out the second section first, and only then the first.

5. All amounts are indicated in whole rubles according to the rounding rules.

6. All indicators are recorded starting from the first (left) cell, however, if any cells on the right are left blank, dashes are placed in them.

7. If the sum is equal to zero or there is no data to fill in the field, a dash is put in each of its cells.

8. All pages must be numbered.

9. Only sheets that relate to your type of activity are printed (USN "Income" or "Income minus expenses"). Those. Blank pages are not required.

10. The signature and date of signing in section 1.1 (for the simplified tax system "Income") or in section 1.2 (for the simplified tax system "Income minus expenses") must match the data indicated on title page.

11. The seal must be affixed only by organizations that work with it. In this case, the imprint is placed only on the title page at the place of the signature.

12. It is not necessary to staple or staple the declaration (the main thing is not to spoil the paper carrier, that is, paper clips will do, but it is better not to use a stapler, etc.).

Title page

Field " TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint". To be completed by organizations only.

Field " Correction number". It is set: “0—” (if the declaration is submitted for the first time in the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.

Field " Tax period (code)". The code of the tax period for which the declaration is submitted is indicated:

• "34" - if the declaration is submitted at the end of the calendar year;
• "50" - upon closure of the IP or (reorganization) liquidation of the organization;
• "95" - in connection with the transition to another tax regime;
• "96" - upon termination of the USN.

Field " Reporting year". This field records the year (tax period) for which the declaration is provided. Those. if you hand it over in 2019 for 2018, then you need to write 2018.

Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.

Field " at the location (accounting) (code)". Individual entrepreneurs write "120", organizations "210".

Field " Taxpayer". An individual entrepreneur writes the full surname, first name, patronymic. Organizations write their full name.

Field " View code economic activity according to OKVED". Specify any code from the types of activities you carry out USN. You can find this code in an extract from the USRIP (EGRLE) or the new OKVED classifier.

note, when submitting the USN declaration for 2018, this code must be indicated in accordance with new edition OKVED. You can transfer the code from the old edition to the new one using our OKVED code matching service.

Field " Form of reorganization, liquidation (code)" and field " TIN/KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number". Specified in any format.

Field " On the pages". Usually the declaration consists of three pages, so it is necessary to write "3—" in it.

Field " with the attachment of supporting documents or their copies". Here the number of sheets of documents that are attached to the declaration (for example, a power of attorney of a representative) is put. If there are no such documents, then put dashes.

Block " Power of attorney and completeness of the information specified in this declaration».

In the first field it is necessary to indicate: "1" (if the declaration was signed by an individual entrepreneur or the head of the organization), "2" (if signed by a representative of the taxpayer).

In other fields of this block:

• If the declaration is submitted by an individual entrepreneur, then he only needs to sign and sign the declaration.
• If the declaration is submitted by an organization, then it is necessary to indicate: the last name, first name, patronymic of the head in the field “Last name, first name, patronymic in full” and sign and date the declaration was signed.
• If the declaration is submitted by a representative, then you need to indicate: the last name, first name, patronymic of the taxpayer representative in the field “Last name, first name, patronymic in full”, put a signature, the date of signing the declaration and indicate the name of the document confirming the authority of the representative.

Section 2.1.1 (for taxpayers on the simplified tax system "Income")

String "102". Indicate "1" (if the individual entrepreneur or LLC made payments to individuals in the past year, that is, there were employees) or "2" (if the individual entrepreneur worked alone in the past year).

Lines 110 - 113. The amount of income on a cumulative basis is indicated:

String "110"

String "111"

String "112"

String "113"

Lines 120 - 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):

String "120". Enter the tax rate for the first quarter.

String "121". Specify the tax rate for half a year.

String "122". Enter the tax rate for 9 months.

String "123". Enter the tax rate for the year.

Lines 130 - 133. The product of the amount of income and the tax rate for the corresponding period is calculated and indicated:

String "130" line 110 x line 120 / 100.

String "131" line 111 x line 121 / 100.

String "132" line 112 x line 122 / 100.

String "133" line 113 x line 123 / 100.

Line 140 - 143. The amounts of tax deductions that reduce the advance payments and tax calculated above are indicated on an accrual basis.

String "140"

Line "141"

String "142"

String "143". Enter the amount of the tax deduction for the year (amount for the first, second, third and fourth quarter).

note, if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to ensure that:

• line 140 was no more lines 130 / 2;
• line 141 was no more lines 131/2;
• line 142 was no more lines 132/2;
• line 143 was no more lines 133 / 2.

Individual entrepreneurs who did not make payments to individuals (in line 102 they indicated “2”) can reduce advance payments and tax in full. Therefore, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the amount of the deduction is enough).

Section 2.1.2 (for taxpayers on the simplified tax system "Income" who pay the sales tax)

Individual entrepreneurs and organizations that are payers of the sales tax, in addition to section 2.1.1, will also have to fill out this section 2.1.2. Note that it consists of two sheets, and its first sheet is filled in almost identically to section 2.1.1.

First sheet of section 2.1.2

Lines 110 - 113. The amount of income on a cumulative basis is indicated from the type of activity of the simplified tax system, in respect of which the sales tax is established. If you are only doing trading activities, then duplicate the income indicated in section 2.1.1.

String "110". Enter the amount of income for the first quarter.

String "111". Indicate the amount of income for the half year (the amount for the first and second quarter).

String "112". Enter the amount of income for 9 months (the amount for the first, second and third quarter).

String "113". Enter the amount of income for the year (the amount for the first, second, third and fourth quarter).

Lines 130 - 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated.

String "130". Calculate and indicate advance payment for the first quarter: line 110 x line 120 section 2.1.1 / 100.

String "131". Calculate and indicate the advance payment for the six months: line 111 x line 121 section 2.1.1 / 100.

String "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 section 2.1.1 / 100.

String "133". Calculate and enter the tax for the year: line 113 x line 123 section 2.1.1 / 100.

Lines 140 - 143. The amounts of tax deductions that reduce the advance payments and tax calculated above are indicated on an accrual basis.

String "140". Enter the amount of the tax deduction for the first quarter.

Line "141". Indicate the amount of the tax deduction for the half year (the amount for the first and second quarter).

String "142". Enter the amount of the tax deduction for 9 months (the amount for the first, second and third quarter).

String "143". Enter the amount of the tax deduction for the year (amount for the first, second, third and fourth quarter).

Please note that if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to ensure that:

• line 140 was not greater than line 130 / 2;
• line 141 was not greater than line 131 / 2;
• line 142 was not greater than line 132 / 2;
• line 143 was not greater than line 133 / 2.

Individual entrepreneurs who did not make payments to individuals (in line 102 they indicated “2”) can reduce advance payments and tax in full. Therefore, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the amount of the deduction is enough).

Second sheet of section 2.1.2

Lines 150 - 153. Indicated by the cumulative total of the amount of the actually paid sales tax for the corresponding period.

String "150". Enter the amount of sales tax paid for the first quarter (amount for the first and second quarters).

String "151". Enter the amount of sales tax paid for the half year (amount for the first, second and third quarter).

String "152". Enter the amount of sales tax paid for 9 months (amount for the first, second and third quarter).

String "153". Enter the amount of sales tax paid for the year (amount for the first, second, third and fourth quarter).

Lines 160 - 163. The amounts of paid sales tax, which reduce the advance payments and tax calculated above, are indicated.

String "160" lines 130(of this section) - lines 140 lines 150 lines 130(from section 2.1.1) – lines 140 lines 130(of this section) - lines 140 line 150.

String "161". Check if the condition is true: result line 131(of this section) - lines 141(of this section) must be less than lines 151, and must also be less than or equal to the result line 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result line 131(of this section) - lines 141(of this section), otherwise just specify line 151.

String "162". Check if the condition is true: result lines 132(of this section) - lines 142(of this section) must be less than lines 152, and must also be less than or equal to the result lines 132(from section 2.1.1) – lines 142(from section 2.1.1). If the condition is true, then indicate the result lines 132(of this section) - lines 142(of this section), otherwise just specify line 152.

String "163". Check if the condition is true: result lines 133(of this section) - lines 143(of this section) must be less than lines 153, and must also be less than or equal to the result lines 133(from section 2.1.1) – lines 143(from section 2.1.1). If the condition is true, then indicate the result lines 133(of this section) - lines 143(of this section), otherwise just specify line 153.

Section 1.1 (for taxpayers on the simplified tax system "Income")

String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 010 must be filled out without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.

String "020". If you are not a sales tax payer, then simply calculate using the formula line 130 – line 140 and if the result is Above zero then enter this amount.

line 130(from section 2.1.1) – line 140(from section 2.1.1) – line 160(from section 2.1.2) and if the result is greater than zero, then indicate this amount.

String "040" line 131 – line 141 – line 020

If you pay a trading fee, then calculate using the formula line 131(from section 2.1.1) – line 141(from section 2.1.1) – line 161(from section 2.1.2) – line 020 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.

String "050"

String "070". If you are not a sales tax payer, then calculate using the formula line 132 – line 142 – line 020 – line 040 + line 050

If you pay a trading fee, then calculate using the formula line 132(from section 2.1.1) – line 142(from section 2.1.1) – line 162(from section 2.1.2) – line 020 – line 040 + line 050 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.

String "080"

String "100". If you are not a sales tax payer, then calculate using the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080

If you pay a trading fee, then calculate using the formula line 133(from section 2.1.1) – line 143(from section 2.1.1) – line 163(from section 2.1.2) – line 020 – line 040 + line 050 – line 070 + line 080 and if the result is greater than zero, then indicate this amount. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.

String "110"

Section 2.2 (for taxpayers of the simplified tax system "Income minus expenses")

Lines 210 - 213. The amount of income on a cumulative basis is indicated:

String "210". Enter the amount of income for the first quarter.

String "211". Indicate the amount of income for the half year (the amount for the first and second quarter).

String "212". Enter the amount of income for 9 months (the amount for the first, second and third quarter).

String "213". Enter the amount of income for the year (the amount for the first, second, third and fourth quarter).

Lines 220 - 223. The amount of expenses is indicated on an accrual basis (here you can also include the difference between the minimum tax and the tax calculated in the general manner, paid in previous years):

String "220". Enter the amount of expenses for the first quarter.

String "221". Indicate the amount of expenses for the half year (the amount for the first and second quarter).

String "222". Indicate the amount of expenses for 9 months (amount for the first, second and third quarter).

String "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarter).

String "230". If you had a loss in previous years, then enter here the amount by which you wish to reduce the tax base. At the same time, the above income should exceed the expenses for the reporting year.

Line 240 - 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):

String "240". Calculate with formula line 210 -line 220 and enter the amount of the tax base for the first quarter. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 250.

String "241". Calculate with formula line 211 -line 221 and indicate the amount of the tax base for the half year. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 251.

String "242". Calculate with formula line 212 - line 222 and indicate the amount of the tax base for 9 months. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 252.

String "243". Calculate with formula line 213 - line 223 - line 230 and enter the amount of the tax base for the year. At zero value this line is set to "0". With a negative value in this line it is necessary to put dashes, and the resulting value (without a minus sign) should be transferred to the term 252.

Lines 250 - 253. The amounts of losses are indicated if any of lines 240 - 243 turned out to be negative:

String "250". It is filled with the value of line 240 (without the minus sign) if it turned out to be negative.

String "251". It is filled with the value of line 241 (without the minus sign) if it turned out to be negative.

String "252". It is filled with the value of line 242 (without the minus sign) if it turned out to be negative.

String "253". It is filled with the value of line 243 (without the minus sign) if it turned out to be negative.

Lines 260 - 263. Specify line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set the rate from 5% to 15%). Most entities use a rate of 15%.

Lines 270 - 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then dashes must also be put in the corresponding lines 270–273.

String "270". Calculate with formula line 240 x line 260: 100 and indicate the advance payment for the first quarter.

Line "271". Calculate with formula line 241 x line 261: 100 and indicate the advance payment for the semester.

String "272". Calculate with formula line 242 x line 262: 100 and indicate the advance payment for 9 months.

String "273". Calculate with formula line 243 x line 263: 100 and enter the tax for the year.

String "280". Calculate with formula line 213 x 1/100 and enter the minimum tax.

note that line 280 must be completed, even if at the end of the year you are not required to pay the minimum tax.

Section 1.2 (for taxpayers of the simplified tax system "Income minus expenses")

String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. At the same time, only line 110 must be completed without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.

If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.

String "020". Specify a value from lines 270.

String "040". Calculate with formula line 271 - line 020 and indicate the amount of the advance payment for the semester. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.

String "050". It is filled with the value from the previous line 040, if the value in it turned out to be less than zero, otherwise dashes are put.

String "070". Calculate with formula line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.

String "080". It is filled with the value from the previous line 070, if the value in it turned out to be less than zero, otherwise dashes are put.

String "100". Calculate with formula line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and enter the tax amount for the year. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.

String "110". It is filled with the value from the previous line 100, if the value in it turned out to be less than zero, otherwise dashes are put.

String "120". Filled in if the value of line 280 is greater than the value of line 273. It is calculated by the formula line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) within the term 110. This means that you count the advance payments paid on account of the minimum tax (you must submit an application for offset to the IFTS in any form, to which attach copies of documents confirming the payment of advance payments).

Section 3

This section is for reference only and was introduced in 2015 in new declaration USN.

Taxpayers who did not receive property (including cash), works, services as part of charitable activities, targeted revenues, targeted financing (paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation) section 3 do not need to fill out.

Where to file a tax return

The declaration is submitted to the tax office:

• SP - at the place of their residence;
• LLC - at its location ( legal address main office).

The address and contact details of your IFTS can be found using this service.

Methods for filing a USN declaration

The tax return can be submitted in three ways:

1. In paper form (in 2 copies) in person or through your representative. One copy will remain in the tax office, and the second (with the necessary mark) will be given back. This paper will serve as confirmation that you have submitted the declaration.
2. By mail by registered mail with a description of the attachment. In this case, an inventory of the investment (with an indication of the declaration to be sent) and a receipt must remain, the date of which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through one of the operators of electronic document management or a service on the website of the Federal Tax Service).

Note: to submit a declaration through a representative- Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in a simple written form (signed by the head and stamped).

note, when filing a declaration in paper form, some IFTS may require:

• attach the declaration file in electronic form on a diskette or flash drive;
• print a special barcode on the declaration that will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice their failure to comply may lead to an unsuccessful attempt to submit a declaration.

Zero declaration USN

To fill out a zero declaration on the simplified tax system "income" you need:

1. Fill out the title page in the usual way.
2. In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
3. In section 2.1.1, fill in line 102.

To fill out a zero declaration on the simplified tax system "income minus expenses" is necessary.

The situation when an individual entrepreneur actually ceased his entrepreneurial activity, but at the same time does not stop registration as an individual entrepreneur is quite typical for our country. The reasons may vary, but individual remains a sole trader. Quite often it happens that having registered as an individual entrepreneur, a citizen does not immediately begin his activity. But, one way or another, they are all taxpayers and the obligations imposed on them by tax legislation do not lose their force.

About whether it is necessary to provide a tax return and other reporting at all, if there was no activity, what is zero reporting of an individual entrepreneur, when such reporting can be submitted, and when not, is described in this article.

What is zero reporting IP

The very concept of “zero IP reporting” is commonplace. It is not provided by law and special forms reporting documents in case of suspension of activities have not been created. From which it follows that if the income of an entrepreneur has reduced to zero, then it is still necessary to file tax returns and other reports within the prescribed time frame. The same rules also apply if an individual has registered as an individual entrepreneur, but has not started to conduct activities.

In a situation where the entrepreneur does not conduct activities, and the corresponding income is not extracted from it, it is necessary to understand the following. The existence of an obligation to file a declaration is based on the very fact that an economic entity is a tax payer, and not on the fact that there are tax amounts payable. The corresponding opinion of the Constitutional Court of the Russian Federation was formalized by the Determination back in 2008. The absence of profits on which tax must be paid does not mean the termination of the obligation to submit tax returns.

In fact, a zero declaration is a taxpayer's statement that he has no tax base and tax payable in the tax period. Otherwise, if you do not submit a declaration with zero indicators, the IFTS will consider that the entrepreneur did not submit reports in fixed time and hold the IP accountable. The fiscal service has no other ways to find out about the lack of activity, and, accordingly, taxes payable, except from the entrepreneur himself.

The frequency of submission of zero reporting by an individual entrepreneur corresponds to the reporting periods for those taxes, of which he is a payer. Similarly, the frequency of reporting to the Pension Fund and the Social Insurance Fund is determined. In most cases, reporting will have to be submitted quarterly and based on the results of the reporting year.

How to file a zero declaration of IP

As already mentioned, there are no special forms and deadlines for filing zero reporting for individual entrepreneurs. All those tax rules that are provided for reporting in ongoing activities are also applied in the case of submission of zero declarations to the inspection. The difference between a null declaration and a regular declaration lies not in the form, but in the content. Almost all indicators of such declarations will be equal to zero. It is easier to make such a declaration than the usual one. This allows many entrepreneurs who have temporarily suspended their activities to independently draw up tax reporting at the IFNS.

Tax declarations, with rare exceptions, are submitted to the territorial tax inspectorate at the place of registration of the entrepreneur. Thus, depending on the taxation system, the entrepreneur must, with the frequency specified in the law, submit declarations to the fiscal service for all taxes he is a payer. The exceptions that will be discussed further are the filing of a single zero declaration. The methods for filing zero declarations are the same as for ordinary ones.

But if an entrepreneur decides to file declarations on his own, without an accountant, then here we must remember that since 2014 it is no longer possible to submit a VAT declaration to the tax authority in paper form. Value added tax declarations are submitted to fiscal authorities only via telecommunication channels (the Internet).

Zero declaration on USN

The obligation to submit a tax return for those taxes that are obligatory for payment by the taxpayer does not depend on the economic performance of the activity. Thus, if the activity of an entrepreneur using the simplified taxation system was not carried out, it is necessary to submit a tax return under the simplified tax system to the tax office. Surrender zero USN reporting is carried out within the time limits established by the tax code until April 30 of the year following the reporting one.

At the same time, an entrepreneur who uses the “simplified” system with zero income has the opportunity to file a single (simplified) tax return. However, the differences in the applicability of the two declarations must be clearly understood.

The legislation provides that a single declaration is applied in the following cases:

• lack of cash flow in current accounts and cash registers,
• the absence of taxable objects, for any taxes.

When applying a single (simplified) declaration, an individual entrepreneur must be sure that there is no cash flow on his accounts. In practice, it often happens that settlement operations performed by banks in automatic mode remain outside the attention of individual entrepreneurs: withdrawal of commissions, service fees, etc. In their activities, individual entrepreneurs who temporarily suspend their activities, when choosing between a single (simplified) tax return and a zero tax return under the simplified tax system, most often stop at the latter.

Zero declaration for UTII

We note right away that the tax legislation does not provide for the possibility of filing a “zero” declaration for UTII. Zero declaration for UTII by a taxpayer applying this system taxation, cannot be filed in principle. The very concept of “imputed” income means that the tax is paid not from actual indicators (which, as a result of the suspension of activities, the entrepreneur simply does not have), but from calculated ones. In practice, of course, there are cases when entrepreneurs manage to submit zero tax returns for “imputation”. But such cases are rare. The tax service and the courts have already formed their position on this issue, and attempting to report on UTII with “zero” most likely will not work.

As you know, an entrepreneur is a single tax payer on imputed income from the moment he is registered as a payer of such a tax.

Consequently, upon suspension of the "imputed" type of activity individual entrepreneur it is necessary to apply as soon as possible to the tax office with an application for deregistration. At the same time, his registration as an individual entrepreneur is not canceled and he does not lose the status of an entrepreneur. From the next quarter, the obligation to pay UTII will cease, and, therefore, there will be no need to file a declaration for this tax. As you can see, filing a tax return for single tax on imputed income is directly related to the payment of this tax. You cannot file a declaration and indicate zero tax payable.

Please note: Regardless of whether the entrepreneur has ceased to conduct “imputed” activities or not, the obligation to file tax returns for other types of taxes to which he is a payer does not stop.

Single simplified declaration

As already noted, in the case when an entrepreneur not only temporarily suspends activities (does not begin to conduct it after registration as an entrepreneur), but also does not carry out any operations on accounts and cash desks, it is possible to submit a single (simplified) declaration.

The form provided by the Ministry of Finance of the Russian Federation includes two sheets, of which in most cases only the first is filled out. The declaration contains information about the taxpayer and indicates the taxes for which it is filed. Thus, no cost indicators, unlike other tax returns, are not indicated in it. As well as for other tax returns, it provides for the possibility of submitting updated (corrective) information. For what on the first sheet the corresponding requisite is provided for filling.

Please note: If a single (simplified) declaration was filed by mistake, the taxpayer submits to the IFTS clarifying declarations for those taxes, instead of which a single declaration was previously submitted. In the attribute "adjustment" of such declarations, it is necessary to put down the unit.

It can be transferred to the tax authority in any way at the choice of the taxpayer. This is its advantage for entrepreneurs on common system taxation, which are VAT payers. Since VAT returns are now available in tax authorities only in electronic form, it is easier for an entrepreneur to send a single declaration with zero VAT on paper.

A single declaration is provided on the basis of:

• reporting year,
• nine months,
• half a year
• quarter.

The deadline for submission is the twentieth day of the month following the reporting period. It must be taken into account that a single (simplified) declaration cannot be submitted instead of declarations for those taxes, the reporting period for which is a month (for example, for excises).