How to fill 0 Declaration for IP. Can a single simplified declaration be not zero

Each entrepreneur faced the need to fill out reports. Entrepreneurs at the USN should quarterly pay a single tax and submit a declaration in the FTS. There is nothing terrible in these documents. You only need to observe some sequence. Consider more detailed how to fill out the zero declaration.

About document

At the end of the year, entrepreneurs who are on the "Simplist" are submitted to the Declaration, where they reflect the financial results of work for the year. A document containing information about the amount of income and costs must be submitted to the tax personally or through a notarial representative. If for the year the entrepreneur did not receive income, then you need to know in advance how to correctly fill the zero declaration on USN.

Immediately note that this term is used only in oral speech. - This is a report in which information is submitted about the absence of money movement per year. Consequently, the tax base for paying payments to the budget is not formed. In the form of such a form, it does not differ from the usual, but its filling depends on the tax system. Consider it more detailed how to fill the null Declaration of IP, the document sample will also imagine.

rules

Entrepreneurs draw up a title page, and then from the end fill sections 2.1 and 1.1. Data is entered by hand with black or blue ink. Either the reporting is filled with a computer program. If information on some kind of income items is absent or expenses, then downtakes.

How to fill in the zero declaration for the SP independently?

Most entrepreneurs have work skills with accounting documents, so prefer to fill out reports on their own. After all, an instruction is provided to each form. But even its detailed study does not ensure that errors will not be allowed when filling. They arise most often due to changes to legislation. Therefore, to know how to correctly fill out a zero declaration yourself, you need to pre-read regulations.

SP at the floor

Entrepreneurs who are served on the overall taxation mode, quarterly surrender and annually about income. In both cases, the zero declaration is allowed.

The VAT report is submitted for the period in which the implementation was carried out. The document indicates the value of goods in which the tax is included. But it must be remembered that if the goods were sold in the reporting month, and the payment is made later, then the tax amount is included in the next period. That is, zero reporting for the first quarter is filed if IP did not receive any payments. If for the year the entrepreneur did not receive income, then the 3-ndfl is applied zero. Socillaptics, benefits, salary received by a citizen for fulfilling responsibilities for an employment contract does not apply to income.

IP with Usn

Most of the entrepreneurs are on the "simplist". It can also be given zero statements regardless of which the tax object is used. If the object is "revenues", if they are lacking, you do not have to pay tax. If the "Revenue - Expenditure" scheme is used, even if the loss appears, 1% of the income amount must be paid.

ENVD

Provides for the payment of a fixed amount monthly, regardless of the revenue received. Therefore, the zero declaration on UTII is impossible.

Other reports

If the entrepreneur works alone, then besides the declaration on USN, he must submit a book of income and expenses, statistical and industry reporting. IP has the right to hire up to 100 employees. But in this case, he must additionally submit such reports:

• declaration of "Simplified" (until April 30);
• data on the income of employees in form 2 (6) -undfl (until April 1);
• information on the average number of personnel (until January 20);
• reporting to the Foundation of the Sociality Fund quarterly (4-FSS);
• reporting A PF quarterly (RSV-1);
• information on insured employees monthly (SZV-M);
• the book about income and expenses (Cudir) is maintained for a whole year.

so

Before studying how to fill the zero declaration on the USN, summarize the total of the foregoing. The report without income can be submitted by IP, which:

• are 6% USN;
• do not pay a trade fee;
• did not receive income all last year;
• in time paid contributions to the FIU (until December 31);
• did not receive property, there were no work or targeted financing.

Blank report

Reports reports from year to year. Therefore, before filling out the data you need to make sure that you use just a new blank. In this regard, it is simple. Entrepreneurs who use any version of the "1C" program receive access to the updated form of the form immediately after its update.

IP, which most often does not need paid software equipment, you have to search for reports on the FTS website. It is not always convenient. However, you can use the Yul taxpayer program (version 4.47).

Blanca for 2016 also has undergone many changes. Now IP on the USN 6% should make data into all three sheets, and the rate is specified quarterly in paragraph 2.1.1.

Registration of the report

Consider more detailed how to fill the zero declaration on USN.

On the first title page you need to specify the name of LLC or FULL NAM, the code also indicates the code of the FNS authority and the period for which the report is submitted. Next, it is necessary to numbered the pages and put your signatures on each sheet. The rooms are set in the format "001", "002" and "003".

• 0 - primary declaration;
• 1, 2, etc. - the numbers of updated reports.

In the field "At the place of accounting", the organization needs to specify the code "210", and entrepreneurs - "120".

How to fill out the zero declaration? In paragraph 1.1, it follows:

• Specify octamo;
• In the "Tax Object" line, specify the code "1";
• In the line "Tax to be paid to payment (100)" indicate "0".

How to fill out a zero declaration in paragraph 2.1? Should:

• Specify the amount of the collection subject to payment (again) in line 113.
• Indicate that the entrepreneur works without employees (p. 103).
• Rows 140-142 leave empty.
• In line 143, indicate "0", even if the organization paid contributions to the FIU in the reporting period.

A sample of the filled zero declaration of USN is presented further. This filling out the form of the form is completed. It remains only to pass it in the FTS.

How to fill out a zero declaration using software equipment?

Consider an example of a report with the help of "taxpayer Yul".

After starting the program, you need to create a document template. To do this, in the "Documents" section, choose "Tax reports", and then specify form No. 1152017. The form of a clean form will open. How to fill out a zero declaration for IP Institute?

The design of the title leaf begins. Here you need to introduce the Inn and the PPC. In the "Tax Period" row, you need to specify the code "34". The number of the past calendar year will be automatically tightened. Last bar - write OKVED. How to fill the zero declaration, the sample of which was previously presented? Consider some more nuances. To the "Section 1.1" tab, it is active, you need to click on the Add section button in the top menu panel. Here it is necessary to make data in the string:

• 001 - tax scheme;
• 010 - OKTMO;
• 100 - the amount of collection.

How to fill out the zero declaration? Similarly, the subsection 2.1 is added. Here are filled with the same lines:

• 103 - "2" (IP without hired employees ");
• 113 - "0" - the amount of tax;
• 143 - "0".

It remains only to print the report and pass it into the FTS.

How to file?

Recommending how to correctly fill out a zero declaration for the individual entrepreneur, we turn to the question of filing the document. The procedure for submitting such reports does not differ from the usual. The deadline for filing is April 30 next year. But in this case, you can pass the reports more quickly. You should not be afraid of an unscheduled check. Zero reporting is the usual phenomenon in business.

You can send a report by contacting the FTS personally to the FTS, send by registered mail or transfer to the electronic version. Reporting deadlines are presented in the table Next:

Penalties

It is important not only to know how to fill out the zero declaration for IP USN, but also not to forget to submit it in a timely manner in the FTS. For violation of the specified terms, the entrepreneur faces a fine of one thousand rubles. But this amount can be reduced in the presence of mitigating circumstances. In this case, together with the reporting, you need to submit a letter to reduce the amount of collection. But if you disrupt the document presentation for more than 10 days, then the FTS can temporarily block the operations on bank accounts.

How to fill out not zero declaration of USN?

About how the title page is filled, has already been described above. Therefore, we immediately go to the filling of subsection 2.1.

The line 102 indicates the IP code, that is, "2". The following three lines indicate income in rubles with a growing outcome, then the tax rate for each quarter, the amount to be transferred to the budget.

For example, IP for 2015 gravily received 80, 90, 90 and 120 thousand rubles.

The amount of tax (p. 140-143) cannot exceed paid payments (p. 130-133). For example, in the first quarter of the year 5.565 thousand rubles were paid. As a fee for the 4th quarter of the last period. This amount exceeds 4.8 thousand rubles. For 1 quarter of 2016. Therefore, in line 140 indicated by 4.8 thousand rubles. Similarly, all other lines are filled. Residue in the form of 5.6 thousand rubles. Constantly transferred from one period to another. Row 143 is filled as follows: 15,6 + 5,565 \u003d 21,165 thousand rubles.

Subsection 2.1.2 Fill in payers of contributions by the same principle. At first, the income amounts are indicated by a growing result, then the amount of tax and paid contributions. But in this case, the indicators from section 2.1.1 are included in the corresponding lines 2.1.2.

If IP is engaged only by trading and pays for the collection from all over activities, then the numbers in Section 2.1.2 will copy the lines from 2.1.1. If IP also deals with other types of activities that are not taxed, then the amounts in section 2.1.1 will be greater than the numbers from 2.1.2.

Continue consideration on the terms of the previous example. Suppose that IP trading receives only half of revenues and quarterly pays the collection in the amount of 1.5 thousand rubles. How, in this case, fill out Section 2.1.2?

The deductions are calculated, as in section 2.1.1, but only on contributions from trading activities. Since the amount of paid contributions fully covers the tax, there is nothing to subtract the first 3 quarters. The result in line 163 is calculated as follows: 11.4 - 10.583 \u003d 0.817 thousand rubles. This figure must be less than the difference in strings 143 and 133 in 2.1.1: 22.8 - 21,165 \u003d 1.635 thousand rubles.

Now you need to supplement the information in Section 2.1.1. OCTMO code 010 is fixed. Rows 030, 060 and 090 are filled, if per year I have changed the place of registration. If this did not happen, then you need to specify fiwers in the lines.

13x - 14x - 16x, where

X - the last line code.

A positive result is entered into a string 020, 040, 060, and negative - 030, 050, 070.

The final amount of the collection to be deduction is (line 100):

22.8 - 21,165 - 0.817 \u003d 0.818 thousand rubles.

Section 3 fill the entrepreneurs who receive funds under the program here is the procedure code, the date, the time during which the means must be used, and their volume.

Not always and not every entrepreneurial activity in the end turns out to be successful. Either for some reasons, the entrepreneur suspends his own business. And in that and in another case, he is obliged to refer statements to the IFTS. For this situation, there is a zero declaration for IP.

The overall concept of zero declaration

Taxes are mandatory payments that cannot be canceled or avoiding, especially to entrepreneurial activities. Upon receipt of the profit, the IP should reflect the amount in a special declaration, but there are cases when no profit has been received for a particular quarter. It does not free the taxpayer from reporting. In such cases, the zero declaration is surrendered, which has its own dates of delivery, the rules of filling and a number of other nuances.

Thus, an individual entrepreneur presents proof of the lack of money receipt and notifies the tax inspectorate. If IP did not led actual activity, it also gives "zero" until the moment of official closure. Timely feeding of the declaration with zero income is a prerequisite for any organization, IP and individual categories of individuals. Only in this way, problems with the tax inspection can be avoided, and also to get rid of themselves from fines. When filling out this document, no difficulties will arise, since the shape of the zero declaration is quite simple.

What is the zero Declaration of IP

The desire to have their own business visits many of us, but Nosa IP may be unbearable. Competition, liquidation, bankruptcy or closure of business - it does not matter how things will be in business, reporting to tax inspections must be provided with mandatory, ignore this commitment is categorically prohibited.

It is considered a completely normal phenomenon that IP is in temporary inaction status. In other words, his commercial and economic activity may not be implemented. However, in this case, the zero Declaration of IP is given, which is submitted to the appropriate tax inspection at the place of registration of its own business. This rule applies to entrepreneurs of all categories and areas of activity.

The Zero Declaration of IP allows you to show the controlling authorities that the company actually exists, reports, but inactive for a while. The essence of this type of declaration is that the tax base will not be formed, but confirmation of the lack of income will be taken into account and reflected. It is extremely important, since the calculation of payments coming into the treasury state occurs on the tax base.

Do I need to take "zero"?

The attention of the tax inspector attracts organizations and individual entrepreneurs, showing large amounts of profit or, on the contrary, "zero" turnover. Sooner or later, the check will come out, it is better to meet it with a full package of declarations that were adopted in the tax authority with the reporting, otherwise the fine and consequences cannot be avoided.

Because of its own incompetence in this matter, some novice entrepreneurs believe that the zero declaration is a great way to hide your actual revenues. Not everything is as simple as it may seem at first glance. For such cases, a whole analysis of the company's accounts is carried out, inspection of the territory for its actual location, counterparts are set, the relationship with all possible counterparties is checked. As a result, when concealing its income, it is possible to bring to the criminal period.

No difficult operations are required. It is enough to understand what the zero tax return is, to study the nuances of its filling and the period of granting, then the tax inspectors will never have problems.

What is USN?

When opening his entrepreneurial activity, the taxpayer chooses the main object of taxation, based on which the form of the declaration itself will depend on the form, the rules for its filling and passing. One of the most popular types of taxation systems is USN. The zero declaration in this case is also filled, if no cash passed over the accounts in the accounts. The tax base is simply absent with such a reporting system.

For example, "zero" can be served at the initial stage of the company's activity, when only registration was held, or vice versa, if the business did not bring any results and was unprofitable. If the organization filed information to the tax inspectorate for liquidation in the middle of the year, then the zero declaration is surrendered for an incomplete year.

Delivery reporting when

As mentioned earlier, the simplified tax system is the most attractive reporting system. In this case, the zero declaration is surrendered, which is also attractive to the simplicity of filling and providing a tax inspection. Moreover, it does not matter what taxation object will be chosen, the "zero" can be given in any case.

There is one nuance. When choosing an object of taxation "Revenues" tax base will be absent, as well as profit. If the object will be "income less costs", even if a loss is formed, then it is necessary to pay a tax of 1% of the amount of income.

Thus, the zero declaration of IP UPS can give up only under the conditions where the company did not work, there were no receipts.

Why apply zero Declarations of SP on USN

Individual entrepreneurs and any organizations are required to submit information about the results of their activities during the reporting period. The tax inspection does not care at all, whether the income from the taxpayer was or not. Interest represents the result with which inspectors subsequently and work. It is the zero declaration that it is possible that you can properly submit information at the initial stage of your business or, on the contrary, when it is closed, when the main profit indicators are missing.

There are many factors that encourage the taxpayer to file "zero" information, and it is done sometimes in order to prevent penalties from public service employees or in acute necessity, for example, when the IP activities are closed. Each entrepreneur is obliged to know when it can take zero indicators and how correct it is.

Causes that determine the reporting

As mentioned earlier, every year, at the end of the tax period, entrepreneurs using USN should submit information about their income into the tax inspectorate. The main reasons may be the absence of any activity for the entire tax period or zero profit indicators. This is also your reasons for this:

• registration in the tax authority and the registration of its activities when financial activities have not yet been conducted;
• obtaining zero profit due to inefficient business management;
• seasonal receipt of income.

As a result, all this should be understood that "zero" can simply save the business from unnecessary checks and give impetus for proper and legitimate development. It remains only to figure out the procedure for issuing a document.

Filling procedure

For any entrepreneur, filling the zero declaration will seem fairly simple and convenient. You can always download the finished form on a specialized site or ask for tax inspectorate. The form of the document forms is an analogue of all other declarations, but there are more dummers than any data.

Browsing the finished sample of the zero declaration, you can allocate several main points for yourself:

• the individual entrepreneur fills his own first page of the document, correctly indicating its information (TIN, OGRNIP, OKVED, OCTMO code, and so on);
• the rest of the pages contain docking, with the exception of rows 001, 002, 003, 201;
• no need to produce any calculations.

Fill the declaration is worth a black gel handle and strictly printed letters. Neglecting these simple requirements will lead to the fact that the document will simply not accept and make it remake. All pages must be numbered, the amounts indicate in rubles. For rent only to the filled pages, and there are no empty. With the available print, it is put only on the first sheet of declaration in the appropriate place. No stitches and bondings.

Rules for the provision of the Declaration

By filling out the zero declaration, you should deal with the basic rules of its provision. With this question, beginner entrepreneurs are often faced. As a rule, in the tax authorities, where the main sample of the UCN and IP zero declaration is located, the periods and the rules for granting are indicated. Also, this information is contained in industrial calendars, but it is better to note and remember several rules for themselves.

The selection of the form depends on the type of taxation object, it is important not to confuse anything. An individual entrepreneur can give the zero declaration in several ways:

• with a personal presence in the tax authority at the place of registration of a business with the provision of a document certifying personality (2 copies are made);
• through telecommunication channels of communication (TKS), which are in all tax services working with electronic reporting;
• through the post office, by registered mail with the notice.

If IP gives a declaration personally, the document should be printed in two copies. It is very important to have a second instance in the hands, so that it is always possible to document the reporting on time.

Penalties for late delivery of the Declaration

The principle of work in tax inspectorate is strict compliance with the deadlines. All of their work is controlled by the management of the FTS, which, in turn, establishes its requirements and terms. To ensure timely reporting, all methods are provided, including a sample of the Nuclear Declaration of the PI, so that there are no questions and fines for the violation of the timelines or ignoring the filing "zero".

To date, for the violation of the deadlines for the filing of the zero declaration, a fine of 1,000 rubles is provided with a relevant act and the decision on the tax violation.

Strict observance of the deadlines

In order not to have such problems, the taxpayer must always know where to see the new and current sample of the zero declaration, since changes and deadlines may occur periodically. Individual entrepreneurs surrender zero declarations no later than April 30 for the previous year.

This is a very real time to prepare all reporting, especially if it is zero. In compliance with all the rules of filling and the provision of providing the taxpayer will never have problems with tax services.

All payers of the special tax of the simplified regime must declare the annual results of the activity. And it does not matter whether actually any operations are performed, there is income. The obligation to file the declaration of USN lies on all "simplists" regardless of the process of activity in the reporting year.

The declaration includes annual results of revenue-consumable indicators (or only revenues depending on the object of taxation). If the income of the simplist did not receive, the costs did not carry, then the declaration still needs to be applied in zero form, that is, in lines to specify the amounts will be stuffed with zeros or dirty.

Zero Declaration Blank

The zero declaration has the same form as the usual simplified declaration, no special form is designed to supply zero results. Differences in the zero and ordinary declaration on the SSN not in the form itself, but in the indicators introduced into its fields.

For registration, apply the form included in the application to the order of the tax authority of 02.26.16 No. MMV-7-3 / [Email Protected] That is, this year has prepared a new form, the change in which is associated with the introduction of a trading collection and the possibility for regional actors to reduce the rate on a special tax.

Organizations and PI When submitting zero indicators, you need to fill out the following pages:

• Title - for all payers;
• Section 1.1 and Section 3.2.1 - if a simplist considers the value of income value;
• Section 1.2 and Section 2.2 - if the tax calculation is carried out from the difference of income-expenditure indicators.

How to fill out and submit a declaration of USN?

The declaration contains fields divided into cells, each of which is made a separate sign, letter, digit. Filling each field is made, starting with an extreme left cell.

After the title page is decorated and zero values \u200b\u200bare made to the appropriate sections, it is necessary to numbered sheets.

Survey the zero report on the ONS in the FTS in the following ways:

• In this case, you can fill in the declaration in this case, you can print or on a computer, then print and put a signature on the title page (you need to print only on one side of the sheet, it is not necessary to fasten the prepared pages);
• Mailing - Declaration is prepared in a similar way, after which it is invested in an email with the description of the attachment, then through the post office is sent to the tax, the service is ordered with the delivery of a letter delivery notification to the addressee;
• Electronic feed - used if a simplist has such an opportunity, that is, it has an appropriate technical equipment, an electronic signature of a qualified reinforced type.

When filling out, it is not allowed to edit the entered data using the proofreaders of various types.

If the design is carried out in electronic form, the font must be used by Courier New, its size is set from 16 to 18. The lack of field boundaries declaration on the printed instance is permissible.

If the design is carried out in a handwritten form, then empty cells do not need to be left, they are filled with docking. Letters must be printed, clear, large, title. There should be no doubt about the content of the fields and their double readings.

Filling the zero declaration on the USN for LLC

Jurlso applies a zero declaration when wept in the event that it does not have income and expenses in the reporting year, that is, there is no base for counting the tax burden due to the use of special. This is possible if the activity for any reason is temporarily suspended. A frequent reason for feeding a zero report is the provision of a declaration shortly after the formation of LLC when the company does not have time to get started, and the reporting time has already come up.

The transfer of the zero declaration in the FTS in the cases under consideration is an important action, as it shows the tax authorities that the simplist did not forget about its taxpayer duties. From the content of the submitted report, the FTS understands that LLC does not pay tax tax on the basis of the forgetfulness or reluctance, but due to the lack of profits in the reporting year.

Extreme to declaring activities on USN for organizations - March 31 yearscoming for reporting.

The feed location is the tax separation, in which LLC is registered.

Filling the title leaf of the zero declaration

The remaining fields of the title leaf are filled with tax authorities on the fact of obtaining a declaration from the payer.

Filling the sections of the zero declaration when income tax

Filling sections of the zero declaration in profitable-consumable

Filling zero declaration for IP

IP is obliged to submit USN's zero report in the absence of activity in the year. The extreme date for the provision of the report is April 30, coming for the reporting.

If the entrepreneur does not provide a declaration on USN with zero indicators at a specified period, then it comes to 119 st. NK RF. The minimum penalty in the absence of the amount of tax to payment is 1000 rubles.

The place of granting a report is a branch in which documents were submitted for the formation of IP, as a rule, the address of this department corresponds to the place of residence of a person. The address of simplified activity does not matter.

The reporting methods are similar to those prescribed for organizations:

• Personally;
• Mail;
• Electronically

Filling the sheets of the declaration is also identical to the procedure mentioned above for legal entities. Mandatory is the title page. If IP works on an income tax order, then sections 1.1 and 1.2.1 are additionally executed, with an incoming-consumable UCN - sections 2.1 and 2.2. If IP target financing did not receive in the reporting year, the trading fee is not paid, then no additional sheets are required.

On the title page, the IP indicates its INN. The field with the PPC is not filled. In lines to indicate the name of the payer, the name of the entrepreneur is completely written.

In the subsection to indicate information about the face that the declaration in the tax, is raised either "1", if the IP itself fills the report and submits it, or "2", if this action makes his representative, and the name of the representative and the details of the attorney are written below.

In the sections of the declaration, the tax rate is affixed, the OCTMO code, the remaining fields are put on the batteries, since income, expenses, and, therefore, and the taxable profit of the IP has no tax.

Explanation of zero declaration of USN

After receiving a simplified declaration with zero indicators, the tax authorities may apply to the letter to provide explanations to the submitted report. In this case, as a rule, FTS wants to understand the causes of the lack of activities and confirm that there were no income.

In response to the written appeal, the tax is drawn up an explanatory note and sent within the specified period of the FNS department, where the declaration was filed before.

You can make an explanation in free form on the company's branded form. It is necessary to report that the lack of duties on the payment of tax tax is associated with the suspension of activities for a certain reason. It is desirable to bring an adequate and plausible reason, for example, a severe economic situation, the preparation for the beginning of the activity has not ended. Enough to write 2-3 sentences.

An explanatory note is signed in two copies, if there is a print, then it is put on the blanks. One copy is transmitted to the tax, the second must be left with a marking of the FTS.

All organizations and IP are annually passing tax reporting, regardless of whether financial and economic activity was carried out in the reporting period or not.

As such, the concept of zero reporting does not exist. This name is used by tax service inspectors and accountants. Nervychka on USN rent companies and entrepreneurs who have no income for any reason and, as a result, the calculated tax is zero.

It is important to consider the following nuances:

1. If the size of fixed insurance premiums at the IP is larger than the amount of tax or equal to it, then the entrepreneur can provide "zero" according to USN. But if he has been formed by the staff of employees, to reduce the tax base by more than 50% of the amount of contributions will not work.
2. Ltd. to surrender the zero declaration in this case can not, as in the absence of employees there is still a director (owner of the organization). Maximum - similarly to reduce the tax base by 50% at the expense of insurance premiums.
3. If the company or an individual entrepreneur with the object of taxation "Revenues minus expenses" carried out financial and economic activities and received income, but at the end of the reporting year a significant loss was formed, they could also form zero reporting. What is quite explained, because there is a certain minimum tax threshold (1%), which is paid on "simplified" in this case.

Dates of delivery and possible sanctions

The zero declaration on USN is provided annually at the end of the reporting period:

• for IP - until April 30 or early May, depending on the weekend;
• for LLC - until March 31.

Organizations and individual entrepreneurs when liquidation must provide a form for the incomplete reporting period. Term in this case - no later than the 25th monthfollowing the one in which activities were discontinued.

Advance payments under zero profit are absent. Penalties for errors in the report are not provided. The only penalty is 1000 rubles in disruption.

Zero declaration

Since there are no calculations in the "zero", its preparation does not provide for special difficulties. Used form of declaration by KON 1152017.

The form is filled in a specific sequence:

2 and 3 pages are duplicated by the gearbox / Inn enterprise. The accuracy of these data is confirmed by the signature of the company's general director or an individual entrepreneur, indicating the initials, the date of the reporting and the seal on the capital sheet.

The tax reporting of enterprises applying a simplified taxation scheme is the annual submission of the declaration for the past reporting period. This duty is maintained in the event that an entrepreneur for the considered tax year has not received income. In such situations, it is necessary to submit a declaration, which in accounting practice was called "Zero".

What is a zero declaration?

The zero declaration on USN is the most common declaration for "simplified", confirming that, according to the results of activities in the expired reporting period, the tax base for paying the organization does not have. As a rule, the "Nullet" is filled with entrepreneurs who actually did not work in the reporting year (for example, the firm has recently been registered and has not yet started to function) or their activities have been unprofitable.

If the activity really did not work, then in the graphs of the declaration, intended for making data on the calculation of the tax base and the size of the tax, are affixed. Application of the tax scheme "15% from expense revenues" suggests that the indicators in the reporting document will not always be empty: it may reflect the costs that are transferred in the form of a loss for the next period.

The "idle" organizations that have decided to officially terminate their activities before the expiration of the tax period is given a declaration for an incomplete year.

No special form for the provision of "zero" is not provided for: the one is used, which is approved for all "simplists" by order of the Ministry of Finance of the Russian Federation No. 58 N of June 22, 2009. In 2014, this order is valid in the 2012 editorial office (from August 20). To fill the zero declaration on USN, you can on our website.

How to fill in "zero"?

Since there are no calculations in the zero declaration, its design does not represent any difficulties.

The form on the first page is made by the following information:

• INN / CAT in accordance with the documents on the registration of IP or organization;
• in the cell "Correction number" - 0;
• the reporting year for which data is provided;
• in the Tax Period Count - 34 (calendar year) or 50 (in the case of reorganization, closure of the enterprise or the change of tax regime);
• department code of the IFNS;
• code of main activity on OKVED;
• name of the organization or FIO of the entrepreneur.

The correctness of the information specified in the Declaration is certified by the signature of the IP or the Director of Ltd. with the name of the name, name and patronymic of the person in charge, the date of the preparation of the document and the seal on the title page on a specially designated place.

On the second page you must specify:

• row 001 - Tax object (Select Number 1 for income, 2 - for income less expenses);
• row 010 - In the OKATO code from January 1, 2014, the OCTMO code is specified;
• row 020 - the code of the budget classification, depending on the figure, made in string 001 (for 1 - 182 1 05 01011 01 1000 110, for 2 - 182 1 05 01021 01 1000 110).

The remaining cells on the sheet number 2 are cleaned.

On the third page of the fiwers are set everywhere, except for the row 201. It is necessary to indicate the tax rate used by the enterprise. For the taxation object "Revenues", it is 6%, for "revenues minus expenses" - 15%.

In the second and third sheets, the INN / CAT of the organization is also duplicated, the date and signature of the representative of the company is affixed.
For correct paperwork, use our.

Feeding zero declaration

The completed declaration should be transferred to the territorial tax authority by any of the permitted methods:

• personally (in 2 copies, one of which remains on the hands of the taxpayer with a marking of the document);
• electronically via Internet channels;
• by mail (by registered or valuable letter with the description of investments and notification of the delivery of departure).

For the provision of "zero", the same deadlines are envisaged as for conventional declarations of USN. Zero reporting of Ltd. should be formed and commissioned in the IFNS until March 31, for IP, the last date of submission of documents is April 30.

Violation of the deadlines for the supply of zero declaration is punishable by a fine of 1000 rubles. With a 10-day and more delay in the company's reporting, a settlement account may be "frozen".

The procedure for providing zero statements of IP and Ltd. at the USN in 2015 remained the same, but it is necessary to monitor changes: in the near future the forms of declarations are updated. Probably, the declaration for 2014 the tax service will be taken already on a new form.