Declaration of USN 6 zero. What are the deadlines and ways to give zero reporting

Annual report to the tax inspection is the headache of many entrepreneurs. It is especially brightly felt when Dedila fits. It is not difficult to fill in the declaration, especially since the form of a tax return form for IP on a simplist for 2019, as well as examples of filling for different situations on the Internet. You can pass the declaration too onlineBut several questions remain open.

Declaration for IP - where and when to serve

Before you begin directly to fill out the form, you need to find out the terms and possible ways to submit reports. Since these issues have some nuances, you should consider them carefully.

When you need to submit a declaration on a simplist for 2019

The first question, which is interested in taxpayers: when to hand over the declaration on USN for 2019 for IP. The tax return is made by the status of 01.01, but the deadline for the document is made by law until 30.04 following the reporting year. This means that to report for 2019 you need to have time until 30.04.2020.

What will happen if you don't have time on time

Comply with the deadline for submission of a simplified declaration must be required since for lateness there is a system of fines. Penalties depend on the consciousness of the taxpayer, namely, it made all payments:

• if the taxpayer broke the declaration, but the tax previously paid, the amount of the fine will be 1000 rubles;
• if the tax amount was not made, such a formula of fines will work: in addition to the tax itself, according to the declaration, for each overdue month, it will be necessary to pay 5% of the amount, but not less than 1000 p. And no more than 30% in total.

Where to apply to an individual entrepreneur for reporting

Submit the Declaration and the necessary applications you can three ways:

1. mail;
2. to inspect the inspector;
3. online.

To submit a declaration is needed in the IFTS at the place of registration of the entrepreneur itself, regardless of where the IP is leading its activities.

If you plan to send documents by mail, it is necessary to do this in a valuable letter with a complete description of the investment. This reduces the risk of misunderstandings due to the fault of the postal service.

The second option is to be submitted personally in the IFTS. The main complexity in this case is possible queues. The service schedule can be clarified on the FTS website. Be sure to prepare 2 copies of the declaration.

The easiest and fastest way to report for 2019 on USN for IP is to do it remotely via the Internet. Tax provides its specialized worker, which simplifies the online file feed. To fill it, you need to place the EDS (digital signature).

What you need to know about filling the declaration

Blank (form) of the tax return on USN "Revenues" consists of 6 parts, but these sections are required: the title page, section 1.1, 2.1.1. For trading collection payers - 2.1.2, for recipients of charitable assistance and other financing - 3. Sections 1.2 and 2.2 are designed to make information on the system of "revenues minus costs".

Start easier from the second section, but only then return to the first. Unlumped pages print and apply no reporting.

General rules:

• All amounts are affixed in rubles, rounded mathematically.
• Advance payments contribute in the amount in which they were accrued, and not paid.
• Insurance contributions are filled in the form of the amount actually paid.
• If the value in any cell is zero, the dock is set "-", if there are more cells in the line than you need to fill, all the remaining cells are also affixed.
• Pages must give up numbered.
• The date and signature is installed on each sheet. Dates on all sections should be identical.
• If IP has a seal, it should stand on the first page.
• Pages must be copped, but staple, and with the help of the stationery clips.

Sample filling for taxpayers according to USN "Revenues"

You can fill in the declaration immediately in electronic form, and then print. If desired, the form you can first upload, print out in an empty form, and then fill in hand by black ink using only printed letters. Detailed instructions on how to fill out an online tax return on UPN "revenues" is considered below.

Title page

Algorithm for filling the title page for IP:

1. Enter your Inn. The CPR graph does not apply to the PI, it is only for organizations, however, according to the general rules of filling, all empty cells must be filled with docking.
2. In the column "p." Enter "001".
3. Specify which one in order you declare. If this primary feed is set "0-".
4. Make "34" for submitting the reporting declaration for the previous year and "50" when the IP is closed in a column chart;
5. The year fits the one for which reported, not the current one.
6. The tax code - for the IP fit the IFX code at the place of registration. Taxpayers from Moscow can see the code of their tax.
7. The accounting place is determined - the three-digit code, for individual entrepreneurs - 120.
8. Four empty lines are needed to make their last name, name and patronymic. Each word is made from a new line. The remaining empty cells and string, by analogy, are filled with docking.
9. The corresponding cells include code OKVED.
10. The following fields are filled, if there has been a conversion of an enterprise (action code and new TIN).
11. Then make a contact phone number, the number of pages of the declaration itself and the number of sheets that make up applications (copies of documents).
12. Then the page is divided into two halves. On the left side, the data of the representative of the taxpayer enlister if the declaration applies. If the document is commissioned by a taxpayer personally, this is indicated in the first cell using the code "1".
13. The right half is filled with tax authorities, it is left empty.

Section 2.1.1

To simplify the task, it is better to first enter the data in the section under the number 2. All sections are divided into strings and each has its own sequence number. To properly generate reporting, follow the instructions and prompts. So, for convenience and to avoid errors when filling in the declaration, in the description of each row, the calculation formula is indicated:

1. The Inn is submitted, the page is numbered 003.
2. You need to start with your interest rates in the line 120-123
3. Row 102 implies an indication, whether the entrepreneur has employees. "1" - if available, "2" - if not.
4. After that, data contributes from the book of income accounting by an increasing result: for the first quarter, half a year, 9 months, annual. Fill in this way strings 110-113.
5. Fill p. 130-133 - the amount of tax. Dana formulas for counting. The profitable amount is multiplied by the tax rate. The amount is rounded.
6. Separate lines (140-143) make a growing outcome of all the insurance premiums carried out for this period in insurance funds.

Section 1.1.

The following paragraph for PI on the simplified taxation system "Revenues" is filling in the first section:

1. Again starts with the Inn and numbering of the page.
2. OKTMO code is submitted according to the registration of IP. It must be introduced 4 times - the state for each of the reporting periods. But if the place of registration, and therefore, the OPMO code did not change, only the line 010 (for the first time) is filled out, in the remaining lines (030, 060, 090) are affixed by "-".
3. If an individual entrepreneur pays a trading fee, it fills in Section 2.1.2 of the Declaration and fills the lines 020-050 less the amount of the trading collection.
4. If, after the deduction of the trading collection, the amount turned out less than zero, it is made in the Count "Amount of Advance Payments to Reduce", but the "-" sign is not put.
5. Thus fill data for all quarters of the reporting year.

If the taxpayer pays a trading fee, it is obliged to fill in and section 2.1.2 on two pages, and then consider this data when calculating the section 1.1.

Does the declaration need zero income

If during the year there was no income during the year, the tax declaration should still be completed and passed on time. The zero declaration (it is called zero) is supplied in the case of recent registration of the enterprise and in the case of seasonality of the entrepreneur. In order to prevent errors, you need to carefully examine the sample of filling the zero report to the tax on the USP for PI for 2019.

In a nutshell, the filling instruction can be described as follows:

1. First download a sample (example of filling) zero tax declaration on USN "Revenues" for IP on simplified in 2019 and a clean form.
2. The filling of the title sheet of zero does not differ from the first page of the usual declaration on the USN, the algorithm is higher.
3. Zero Declaration for PI on USN "Revenues" - filling line. This table displays how to fill the zero tax return on the USN "revenues" for 2019 for IP without workers (sample).

If you take advantage of the instructions and examples, and not be late with the deadlines of its filing, there should be no questions from the tax. Suitably approach the annual reporting to avoid fines.

Declaration of USN for 2017 is filed by all economic entities that use preferential mode. If the taxpayer had no activity, he still must report. This article presents a sample, how to fill in the zero declaration on USN for 2017 for IP. Also on the site you can download a free form of zero declaration on USN for 2017 for IP.

Zero Tax Declaration for IP (Simplified 2019) is formed on the basis of the requirements of the order of the Federal Tax Service of February 26, 2016 No. MMB-7-3 / since it has repeatedly made amended, it is necessary to study a sample of filling the Zero Declaration on USN 2017 for IP, before How to direct it in the FTS. Moreover, if there were no activities this year, then the report will be without specific indicators. We also note that entrepreneurs are reported for a year no later than 30.04.2018, and organizations before March 31.

Zero Declaration on USN for 2017 for IP (sample filling income)

Tax reporting is conventionally called zero. There is no such concept in official documents. It can be attributed to the filing of information by economic entities that did not behave in the tax period, that is, they did not have the movement of funds on the settlement accounts. However, in this case, a single simplified declaration is provided. Remember that IP on the UPN completely empty reporting cannot be handed over (this sample of filling the zero report to the tax for IP on USN for 2017 does not reflect this). It is necessary, at a minimum, to pay insurance premiums for pension and medical insurance and reflect them in their documents.

The composition of reporting on simplified

Since the Zero Declaration on USN for 2017 for LLC (sample filling) and for II is possible not only in the absence of activities, but also at a reduced rate established in a number of regions for some sectors of the economy and / or entrepreneurs, just begin their business, then the composition May be different. In addition, it depends on what object of taxation chose a businessman. The table shows the sections that must be filled in different cases:

Section 3 is filled with if necessary.

Sample filling of the zero declaration on USN for 2017 for IP (income)

Absolutely all payers on the simplist must fill the title list by the usual rules:

1. Specify the name.
2. Write the address and phone payer.
3. Clarify the tax period.
4. Indicate the Inn, OKTMO, OKVED.
5. Number pages.
6. Put the date and assure the signature.
7. Put fiwers in all unfilled cells, including in the section "Reliability and completeness confirm."

A sample of filling out the new form of the tax return on USN for 2017 (the title page) should look like this:

Section 1.1 or 1.2, depending on the tax object, indicates the OKTMO code in line 010, in the remaining fields - docking. For example, if the code consists of only 8 digits, it is necessary to enter them, and in the rest of the cells to put dirty.

In sections 2.1.1 (Object "Revenues") and 2.2 (Object "Revenues - expenses") It is necessary to enter income and expenses, as well as the bid used by a businessman (0, 6 or 15 percent in this form: 0.0; 6 , 0 or 15.0); In other rows, dummy are put.

Please note: Sample Nuclear Tax Declaration of PI for 2017 on UPN revenues contains checks and lines 140-143, where you need to specify the amount of insurance premiums that reduces the tax amount. But since the activity has not been done and in fact there is nothing to reduce, then the contributions to reflect not necessarily. This will not be a mistake.

If the tax on the USN turned out to be zero (it is possible only with the object "income"), the reporting is filled as usual, only in line 100 of Section 1.1 will be dashing. This is possible when revenue below the amount of insurance premiums.

Responsibility for the lack of a simplified report

If the entrepreneur does not provide the necessary information, it can be punished in accordance with the norms of Article 119 of the Tax Code of the Russian Federation. Such an explanation is given in the letter of the Ministry of Finance of Russia from 14.08.2015 No. 03-02-08 / 47033. The penalty in this case is 1000 rubles, but may be reduced in the presence of softening circumstances. In Article 112 of the Tax Code of the Russian Federation, this circumstance includes a minor proceedings of the report. In addition, a fine for small businesses can be replaced by a warning. To do this, the taxpayer should send a petition to the FNS authority to reduce the amount of the fine with the obligatory indication of all mitigating circumstances.

Also, we should not forget that Article 76 of the Tax Code of the Russian Federation provides for the possibility of blocking the taxpayer's current account for late provision of tax reporting. This measure can be applied and relative to the zero report, so it is better not to be late for more than 10 days.

Recall that there are many special services for the preparation and delivery of reporting in electronic form. Almost all accounting programs provide such an opportunity. Some of them have special tariffs for such a service, some offer it completely free of charge, such as. Such a service will especially appreciate individual entrepreneurs who work without an accountant. After all, they not only do not have to spend, even if small, money for the surrender of reports, without income, but do not have to delve that it is and when you need to pass. In the case of registration in the program, she will remind you of what statements (even without financial indicators) must be passed, and will suggest to form the necessary documents. All that will be required from IP is just to introduce your data, Iin, the registration address and OKVED code.

Where to download the form of the declaration on the USN for 2017 for IP

Note that the individual form of the zero report is not provided, the usual simplified reports are filled, but taking into account the specified features. Instead, you can hand over a single simplified declaration, but its deadline has expired already on January 20, 2018.

Good afternoon, dear readers.

At the beginning of each year, the IP on the USN give tax declarations. And it will not be superfluous to recall how they are issued, since since 2016 the form declaration on USN has undergone significant changes compared to last year, according to the order of the FTS dated February 26, 2016 No. MMB-7-3 / 99.

To begin with, consider the example and rules for filling the zero declaration for IP on the UPN 6% without employees for 2016.

What sheets of declaration need to fill?

To fill the Zero Declaration of IP on the USN 6% it is necessary to fill out the following sheets:

1. Section 1.1. The amount of tax (advance payment on tax) paid in connection with the use of a simplified taxation system (tax object - incomes) to be paid (decrease), according to the taxpayer
2. Section 2.1.1. The calculation of the tax paid in connection with the use of a simplified tax system (tax object - income)

Consider an example of filling out each sheet of declaration. Read more on a specific example.

Step number 1: Fill the title page

Here you must specify the following data on your IP, as the example above:

1. P. 001.
2. Tax period "34" (that is, full year).
3. Reporting period. Specify the year for which we hand over the declaration. In our case, let it be 2016.
4. Given to the tax authority: you must specify code of its tax inspection. You can specify this code on the website of the FTS RF.
5. At the location (accounting) code 120. That is, we rent a declaration to your tax inspection, where they are registered as IP.
6. We indicate your Full name.
7. Main code for OKVED 2. We definitely indicate the main activity code for OKVED 2, and not according to outdated OKVED certificate 1, which is not valid from January 1, 2017.
8. Contact phone number for communication (If you have any questions about FTS employees, you will call)
9. Number of sheets of declaration 3
10. 1 - Taxpayer, if you submit a declaration in the FTS yourself.

You do not need a date and sign in advance! Subscribe when submitting a declaration in the FTS, in the presence of an FTS employee

Step # 2: Fill out Section 1.1.

1. Again indicate your inn
2. P. 002.
3. Indicate the OKTMO code in line 010 (you can clarify the OCTMO of its tax inspection on the official website of the FTS)
4. In line number 100, we indicate "0", since IP had no income for the reporting year
5. Nothing more fill on this sheet.

Step number 3: Fill Section 2.1.1

1. Do not forget on this sheet to specify your inn
2. P. 002.
3. In line No. 102, we indicate "2", which means that our IP from an example does not make payments and other remuneration to individuals. That is, IP has no employees.
4. In line No. 113 specify "0"
5. In lines No. 120, 121, 122, 123 everywhere you write the number "6". (The rate according to USN 6% did not change at the IP in the reporting year. If you have a different rate on USN (for example, 3%, then we write the number "3")
6. Row number 133 "0"
7. Row 143 "0"

Here you need to explain a little. If everything is clear with the line number 133, since there was no income from the PI, then there is no tax on the USN, and therefore, we write in this line the number "0"

And in line No. 143, where insurance premiums are indicated for compulsory and medical insurance for the reporting year, we also write "0", despite the fact that these contributions were paid by our IP in a timely manner.

This incident arises from the rules for registration of the declaration, which are indicated on the same sheet:

That is, the tax on the USN after the deductions of the obligatory contributions to medical and pension insurance cannot be negative. That is why, in line No. 143, we specify the number "0".

Outcome

Next, it is necessary to print a declaration in two copies and submit it to your tax inspection until April 30. One copy will take the FTS officer, and on the second copy, which will give you, will put the signature, date and stamp of the FTS.

I will definitely save your copy in archive documents on IP.

Tax inspections have already begun to receive NFFL declarations for 2017. Entrepreneurs should be reported to report on the past year for any reason no revenue from business. As IP fill out and sulling a 3-NDFL zero declaration for 2017, "this is our article. Recall, the declaration of 3-NDFL for 2017 is rented on a new form.

3-NDFL zero for IP: who gives and what time

Entrepreneurial income may be absent, for example, if:

• the physically registered as an IP, but did not have time to start its activities in the reporting year,
• IP suspended its activities,
• business is conducted by the entrepreneur irregularly, because He himself works for hiring another employer, etc.

Such circumstances and lack of indicators do not exempt entrepreneurs on the basis of the obligation to apply for a tax declaration on time. Zero 3-NDFL for IP, a sample of which will be considered further, must be represented in the IFNS no later than (Art. 229 of the Tax Code of the Russian Federation):

• April 30 following the reporting year. For the report for 2017, this term will last until May 3 in connection with the transfer of the weekend (Decree of the Government of the Russian Federation of 14.10.2017 No. 1250).
• 5 days after making a mark on the termination of the status of the IP - if the entrepreneur decided to stop the activities and close the IP, without waiting for the end of the reporting year.

Not applied in time zero 3-NDFL, despite the lack of indicators in it, "will" "by the entrepreneur in 1000 rubles of the fine (paragraph 1 of Art. 119 of the Tax Code of the Russian Federation).

The zero declaration can be represented in the "paper" form personally at the IFSN, or by sending it by mail with the description of investments and notification, as well as electronically in TCS, or through the Personal Account of the Taxpayer on the FTS website.

Filling the zero declaration 3-NDFL for IP

For the Zero Declaration of IP for 2017, an ordinary 3-NDFL form is applied, approved by order of the Federal Tax Service of the Russian Federation of 24.12.2014 No. MMB-7-11 / 671, taking into account changes made by the order of the Federal Tax Service of October 25, 2017 No. MMB-7-11 / 822 . Appendix No. 2 to this order contains a detailed procedure for filling in the declaration.

Zero 3-NDFL is supplied by an entrepreneur in the minimum composition, including:

• Title page,
• Section 1,
• Section 2.

"Title leaf" - this part of the zero declaration of 3-NDFL for IP is filled as usual:

• In the top of the title and all other pages, we specify the Inn entrepreneur and the serial number of the page "001", "002", etc.
• The adjustment number is "0--", for each subsequent "clarified" it will increase.
• "Tax period" - indicate the code "34", and the year "2017".
• The tax code where the declaration is provided is indicated at the place of residence of the IP.
• The "country code" for Russian citizens - "643", other codes of other countries are determined by the "classifier of the countries of the world".
• The category of the taxpayer for IP is denoted by the code "720".
• FULL NAME. And other IP data is indicated in accordance with its identity card, you should also specify your phone number.
• "Taxpayer's status" - "1" for residents of the Russian Federation, "2" for non-residents.
• Specify the number of pages filled - in the zero 3-ndfl of them only 3, and if necessary, make the number of sheets of documents attached to the declaration, for example, by attorney to the representative of the IP. Our sample of filling zero 3-NDFL IP applications does not contain, so instead of the number of sheets they are lumbering.
• Below, we specify who the declaration is filed - the IP itself (code "1"), or its representative (code "2"). The representative indicates its Full name. and contributes the details of a document confirming its powers. The signature of the IP, or his representative, and the date of signing.

Section 2 is designed to calculate personal income tax, but even in the absence of calculated data, when filling the zero 3-ndfl for IP, you must specify:

• Familia and initials IP.
• In the "001" field, indicate the tax rate - 13%.
• Specify the "income type" in the "002" field.
• In lines 010 - 140, put zeros.
• At the bottom of the page to put a signature and date.

Section 1 will not be absolutely empty too. Here you need to reflect the following:

• FULL NAME. entrepreneur.
• In the "010" field, specify the code "3", meaning that the PI on this declaration does not pay and does not return the tax.
• The Row "020" contains a valid CBC for NFFL income received by IP -18210102020011000110.
• In the "030" string, specify the eight or eleven digit code of the OCTMMO territory, according to the classifier OK 033-2013.
• Since the amount of tax to pay, or there is no return, in the strings "040" and "050", null values.
• Signature and date at the bottom of the page.

Sample zero declaration 3-NDFL for IP

Blank of the new form of the declaration of 3-NDFL for 2017 can be downloaded.

Tax reporting every year all enterprises and IP will hand over. This duty is maintained even if the income for the reporting period was not received. To report to the IFTS, it is necessary to ignore the responsibility of the timely delivery of reporting will result in penalties.

We will figure it out how to fill the "zero" declaration on USN. Let's talk about the intricacies of registration and requirements for it.

Basic filling requirements

The lack of performance activities greatly simplifies the design of the "zero" declaration, "no calculations do not need. All that is required to carefully make in the established form all the necessary information and details.

For information: To fill the zero declaration, a standard form for USN is used.

General shape filling rules:

• the title page is obliged to fill in all IP and LLC without exception;
• each cell corresponds to only one sign - a digit or letter;
• in the absence of information in the cell, the battle is made;
• sections 1.1 and 2.1 are intended to make information by enterprises operating in income mode;
• sections 1.2 and 2.2 draw up companies and entrepreneurs on the USN according to the formula "Revenues minus expenses";
• the first and second sections begin with the tax object code: figure 1 corresponds to the Object "Revenues", the number 2 - "income minus costs";
• numbering pages through, numbers are affixed in the fields "Page", located at the top of each sheet.

Registration of the title leaf

Consider how correctly fill the zero declaration on the example of the reporting of IP Garthununov M.N.

We start filling from the top of the first page, making the necessary information in each field.

Important: The right side is filled with an employee of the tax authority, it is not required independently to fill it, in the opposite case, with the reporting, it will be obsted as not correctly filled.

In this block in our example, only the entrepreneur signature and the date of formation date are delivered. IP, Personally, the submitting declaration is entitled not to enter the name, but only to confirm these signatures.

This creation of the title leaf ends. Next, various sheets of form are drawn up for enterprises of different tax regimes.

Sample Filling Declaration of USN, Taxable Base "Revenues"

IP and LLC in the "Revenue" mode fill sections 1.1, 2.1. Consider the design of Section 1.1. On the example of IP Gartununov. On top of the sheet, fit the Inn / gearbox and number the page.

Turn to the table:

All other cells are firing.

Registration of Section 2.1 begins with the INN / CAT and sheet numbers.

In our example, IP works without hired staff, therefore, in the field 102, a sign 2 is affixed.

Sample filling of the declaration of USN, taxable base "Revenues, minus costs"

Consider the procedure for issuing reporting on the example of LLC Absolut.

We list differences in filling the fields of the title list: the code "at the location of the accounting" - 210, in the field "The accuracy of the specified information" is made by the name of the director LLC. Next, go to Section 1.2.

Section 1.2 begins with the filling of the INN / PPC and the sheet number. Here, as in section 1.1 in the field 001, the code indicates the secession used - 2 is affixed.

In the field 010, the OCTMO code that may not be repeated in the fields 030, 060, 090, if the place of residence of the IP or the address of the enterprise has not changed. This section is signed and dated.

In Section 2.2, the main fields to fill are Row 201, where the code is affixed, indicating the tax mode - 2, as well as rows 260-263. In accordance with the periods, the interest rate of the tax is affixed.

All other cells of the "zero" form are affixed.

The new reporting form on USN contains an additional reference 3rd section introduced since 2015 for payers, which during 2014 received revenues in any form (value or in line) for services in the format of charitable activities or targeted financing and target revenues. But among entrepreneurs and organizations on a simplified mode, such arrivals are a rare phenomenon, and if there were no such operations, this section is not filled.

Methods for submitting declarations in the IFTS

Forms to the IFTS can be:

• on paper personally by the head or through an authorized person upon presented by power of attorney, in 2 copies. One remains at the inspector, the second with the mark of the IFTS is returned by the payer;
• postal departure with the obligatory description of the investment, which, together with the receipt, is a confirmation of the declaration;
• using electronic services or Site FTS.