To hand over the zero reporting on usn. Frequently Asked Questions about null declarations

All organizations and individual entrepreneurs annually submit tax returns, regardless of whether financial and economic activities were carried out in the reporting period or not.

As such, the concept of zero reporting does not exist. This name is used by tax inspectors and accountants. “Nulevka” under the simplified tax system is rented out by companies and entrepreneurs who for some reason had no income and, as a result, the calculated tax is zero.

At the same time, it is important to take into account the following nuances:

1. If the amount of fixed insurance premiums for an individual entrepreneur is greater than or equal to the tax amount, then the entrepreneur can provide a "zero" under the simplified tax system. But if he has a staff of employees, it will not work to reduce the tax base by more than 50% of the amount of contributions.
2. OOO hand over null declaration in this case, it cannot, since in the absence of employees there is still a director (owner of the organization). The maximum is to similarly reduce the tax base by 50% due to insurance premiums.
3. If a company or an individual entrepreneur with an object of taxation "income minus expenses" carried out financial and economic activities and received income, but at the end of the reporting year a significant loss occurred, they also cannot generate zero reporting. Which is quite understandable, because there is a certain minimum tax threshold (1%), which is paid on a “simplified” basis in this case.

Deadlines and possible sanctions

A zero declaration on the simplified tax system is provided annually at the end of the reporting period:

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

Organizations and individual entrepreneurs upon liquidation must provide a form for an incomplete reporting period. The term in this case is no later than the 25th day of the month next to the one in which activity was terminated.

There are no advance payments with zero profit. Penalties for errors in the report are not provided. The only fine is 1000 rubles in case of violation of the deadlines.

Procedure for filling out a zero declaration

Since there are no calculations in the “zero”, its compilation does not provide special difficulties. Declaration form used according to KND 1152017.

The form is filled out in a certain sequence:

Page	Content
Page 001. Title page	KPP / TIN in accordance with official documents on the registration of a company or entrepreneur; “corresponding correction number” – 0; reporting period for which information is provided; in the line of the tax period code - 34 (year) or 50 (in case of liquidation, reorganization of the organization or when changing the tax regime); code of the tax office; code of the main financial and economic activity according to OKVED; company name or initials of individual entrepreneur; contact phone number, date, signature.
Page 002	Column "010" - the code for OKTMO is reflected in the field. The remaining cells on the second sheet are crossed out. The previously completed column “001” has been abolished in the new form.
Page 003. Section 2.1.1 (if the object of taxation is income) or section 2.2 (if "income minus expenses" is used).	In section 2.1.1, you must fill in column "102". "1" is affixed if the individual entrepreneur or LLC had employees for the reporting year, and "2" if the entrepreneur worked independently. Columns "120-123" are also filled in, where the tax rate is affixed (it can be from 0 to 6%). In section 2.2, it is necessary to fill in columns “260-263”, where the interest rate is indicated (it can be from 5 to 15%). The remaining columns are crossed out.

On pages 2 and 3, the KPP / TIN of the enterprise are duplicated. The authenticity of the specified data is confirmed by the signature CEO company or individual entrepreneur indicating the initials, the date of the report and the seal on the title page.

Zero reporting is a package of mandatory documents that includes accounting and tax reporting with zero indicators in most columns (for various reasons).

This reporting is provided in case of no activity during the tax period: there is no movement of funds on the accounts and cash desk of the institution. The deadline for submitting a “zero” is the same as for regular reporting, but its composition may vary depending on the taxation system of the institution and the tax period.

Filling out a zero report to the tax office is carried out in compliance with all the requirements that apply to ordinary reports. This process is practically indistinguishable from the traditional reporting of an institution operating as usual. However, strictly defined deadlines must be adhered to, in case of violation of which a fine will be levied.

The composition and timing of reports for individual entrepreneurs and LLCs

Listed below are all mandatory documents for reporting by entrepreneurs and organizations, including if there was no active activity during the reporting period. So, you need to submit:

• Declaration on value added tax - hand over every quarter no later than the 25th day of the month following the tax period.
• Declaration on ND - hand over every quarter no later than the 28th day after the expiration of the tax period.
• tax return for real estate- rent every quarter until the end of 30 months after the expiration of the tax period.
• Report to the FSS - handed over every quarter no later than the 20th, after the expiration of the tax period.
• Report to the FIU - handed over every quarter before the 15th day of the 2nd month following the tax period.
• Accounting reports - hand over once a year until the end of the 1st quarter.

If there is no movement of funds and the appearance of objects of taxation, you can draw up a general simplified tax return instead of VAT and income tax reports. Turn her in tax office required by the 20th day of the month following the reporting quarter. Entrepreneurs who do not have employees do not need to report to funds. Individual entrepreneurs and organizations that do not have employees submit a zero declaration on the simplified tax system once a year (until the end of the first quarter - for organizations, and until the end of April - for individual entrepreneurs) and payments to the Social Insurance Fund and Pension Fund. The submission deadline is the same. You can also file a simplified single tax return.

If you do not know how to submit a zero report on personal income tax, or you need help in preparing and submitting a zero report to the tax office, then our duty lawyer is ready to provide you with prompt assistance in this matter. Just leave your request in the form at the end of the article (or in the pop-up window at the bottom of the screen) and our employee will contact you as soon as possible.

Zero report on UTII

If we talk about passing the "zero" to UTII, then everything is not simple. MIFNS will not accept a blank tax return. In this case, the calculation of the amount of tax will not depend on profits and costs. Even if no activity was carried out, and the taxpayer was not deregistered, he must pay the tax and prepare a report. The due date is the 20th after the end of the quarter. Reporting to funds, as well as accounting will be zero. In accounting, balance lines cannot be empty. The institution has authorized capital, means, property. In the absence of a host operations during the reporting period, these figures must be reflected in the report.

Frequently asked questions about the delivery of zero reports

What happens if I don't submit reports?

If the taxpayer does not submit a zero report on time, a fine will be imposed on him. From institutions - 1000 rubles; from officials - 300-500 rubles. In addition, the tax inspectorate can block the company's account if it does not provide reports within the prescribed period. The FIU also has the right to fine the institution for late reporting.

Can the head of the institution not receive a salary?

Since the accrual of contributions to the fund is made from the salary, the following question arises: is a company registered in which only the head is registered, but there is no salary? Most institutions where the director is also the founder, in the absence of activity, the salary is not charged. The answer to the question is given by the letter of the Ministry of Finance No. 03-04-07-02/13 dated 07.09. 09, which says that if the contract was not concluded with the head, then there is no obligation to pay salaries either.

Is it necessary to confirm the right to "zero"?

As a rule, inspectors do not require additional documentation to confirm the right to zero reporting. But in certain cases, it is recommended to attach a letter stating that during the reporting period the institution did not make a profit and did not carry out activities. Sometimes the inspection body may request from the bank where the company's account is opened, an extract from the movement of finances.

Submission of zero reporting to the FIU

First you need to download the form. If the organization has an appropriate accounting program installed, it should have this form. If not, then a blank form and a completed sample can be taken from our website.

What sheets to fill out?

Information to be filled in is highlighted in red. The RSV-1 form includes 3 pages, but if zero reporting is submitted, the 2nd page is not filled out.

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Where can I get data to fill out a zero report in the FIU?

The checkpoint and identification number can be viewed in the registration document with the MIFNS.

Registration code in the Pension Fund - is in the notice of the insured. OKPO, OKVED, OKATO codes can be taken in a letter from the statistics authority.

The peculiarity of compiling the "zero" is to fill in the line "average number". If the institution did not carry out activities in the reporting period, then there is only one employee in it - the head. Put the number 1 in the required line.

It is also necessary to fill in basic information about the organization: name, address, used taxation system.

How to prove the submission of the report?

When submitting reports to the Pension Fund, you must ask the receiving employee to mark the acceptance on the 2nd copy of the report, and if sent by mail, you must keep the notice.

When transmitting a report via a telecommunications channel, it is necessary to receive an acceptance message from the FIU. Such a message can prove the delivery of the report.

If you need assistance in preparing and submitting a zero report to the FIU, then leave a request in the pop-up form at the bottom of the window, and our lawyer will promptly provide you with qualified assistance in this matter.

Changes in 2016

According to Part 2 of Article 2 of the Federal Law No. 232 of July 13, 2015, municipalities have the right to reduce the UTII rate.

UTII rates for certain types of activities can be set in the range from 7.5 to 15 percent based on the provisions of local laws.

There are no other changes in the submission of zero reports to the tax office in 2016.

Reporting methods

The legislation provides for the following options for the delivery of zero reporting:

1. in electronic form;
2. on the paper.

The institution must submit reports in electronic form:

• if the average number of employees is more than 100 people. (in an operating company - for the last year, in a newly created company - in the month of formation);
• regardless of the number, if this obligation is provided for in Part 2 of the Tax Code for a specific tax.
• if the institution is a large taxpayer.

In other cases, the institution may submit a report on either paper or in electronic form - if desired. This procedure is enshrined in Article 80 of the Tax Code of the Russian Federation.

Simultaneous provision tax reporting on paper and in electronic format on a telecommunications channel, the legislation does not provide.

The tax reporting of enterprises applying the simplified taxation scheme consists in the annual filing of a declaration for the past reporting period. This obligation remains even if the entrepreneur has not received income for the tax year in question. In such situations, it is necessary to submit a declaration, which in accounting practice is called "zero".

What is a null declaration?

The zero declaration under the simplified tax system is the most common declaration for the “simplified”, confirming that, based on the results of activities in the past reporting period, the organization does not have a tax base for paying tax. As a rule, the "zero" is filled in by entrepreneurs who did not actually work in the reporting year (for example, the company was recently registered and has not yet begun to function) or their activities were unprofitable.

If the activity was really not carried out, then dashes are entered in the columns of the declaration intended for entering data on the calculation of the tax base and the amount of tax. The application of the tax scheme "15% of income minus expenses" assumes that the indicators in reporting document will not always be empty: it may reflect expenses that are carried forward as a loss to the next period.

"Idle" organizations that have decided to officially cease their activities before the expiration of the tax period, submit a declaration for less than a year.

No special form is provided for providing a "zero": the one approved for all "simplified" by Order of the Ministry of Finance of the Russian Federation No. 58 n dated 06/22/2009 is used. In 2014, this order is valid as amended in 2012 (dated August 20). to fill out a zero declaration on the simplified tax system, you can visit our website.

How to fill in the blank?

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

The following information is entered on the form on the first page:

• TIN / KPP in accordance with the documents on registration of an individual entrepreneur or organization;
• in the cell "adjustment number" - 0;
• the reporting year for which data are provided;
• in the column of the tax period - 34 (calendar year) or 50 (in case of reorganization, closing of the enterprise or change of the tax regime);
• branch code of the IFTS;
• code of the main activity according to OKVED;
• name of the organization or full name of the entrepreneur.

The correctness of the information indicated in the declaration is certified by the signature of the individual entrepreneur or director of the LLC, indicating the last name, first name and patronymic of the responsible person, the date of preparation of the document and the seal on title page on a specially marked place for the imprint.

On the second page, you must specify:

• line 001 - the object of taxation (select the number 1 for income, 2 - for income minus expenses);
• line 010 - in the OKATO code field, from January 1, 2014, the OKTMO code is indicated;
• line 020 - budget classification code depending on the figure entered in line 001 (for 1 - 182 1 05 01011 01 1000 110, for 2 - 182 1 05 01021 01 1000 110).

The remaining cells on sheet No. 2 are crossed out.

On the third page, dashes are placed everywhere except line 201. It must indicate the tax rate applied by the enterprise. For the object of taxation "income" it is 6%, for "income minus expenses" - 15%.

The TIN / KPP of the organization is also duplicated on the second and third sheets, the date and signature of the company representative are affixed.
For the correct execution of documents, use our.

Submission of a zero declaration

The completed declaration must be submitted to the territorial tax authority by any of the permitted methods:

• personally (in 2 copies, one of which remains in the hands of the taxpayer with a mark on the delivery of the document);
• in electronic form through Internet channels;
• by mail (by registered or valuable letter with a list of attachments and notification of the delivery of the item).

For the provision of “nulls”, the same deadlines are provided as for ordinary USN declarations. Zero reporting of an LLC must be generated and submitted to the IFTS before March 31, for individual entrepreneurs, the last date for filing documents is April 30.

Violation of the deadlines for filing a zero declaration is punishable by a fine of 1000 rubles. With a 10-day or more delay in reporting, the company's current account may be “frozen”.

The procedure for submitting zero reporting to individual entrepreneurs and LLCs on the simplified tax system in 2015 has so far remained the same, but it is necessary to follow the changes: an update of the declaration forms is expected in the near future. Probably, the tax service will accept declarations for 2014 in a new form.

Organizations and individual entrepreneurs, applying the simplified taxation system, must annually report for the past financial year in order to calculate taxes, for this, a declaration on the simplified tax system is submitted to the tax office. 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. The legislation establishes certain deadlines for submitting a declaration and making payments, there are differences for LLCs and individual entrepreneurs.

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 it should be sent by a 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 did not have any money movements in the cash desk and on the current account, plus, you need to submit such a declaration 1 time per quarter, and not 1 time per year, if you do not 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% - p. 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 for the location - for individual entrepreneurs - 120, for LLC - 210. Below we write the name of the company - on the top line "Limited Liability Company", below "Firm", or an individual entrepreneur entirely in the 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 calculated value - to calculate it, you need to subtract the amount of payments paid for employees in social insurance, sick leave and under voluntary contracts from the amount of the calculated tax for 1 quarter of the previous year 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 \u003d (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 receive 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 turned out to be 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 the sum is 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 there were 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 multiplied by line 260 / 100 (or simply multiply by the tax rate, in this case - line 240 * 15% and the same 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 cash for targeted financing, as well as income and income 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 receiving 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 of funds that 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 Procedure) 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 for its intended purpose, display 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.

For automatic calculation and generation of a declaration on the simplified tax system for 2018 and 2019 in PDF formats and Excel, you can use the online service directly on our website.

Note: form tax return(with a report for 2018), the procedure for filling it out and the format for submitting it in electronic form are approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]

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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: the deadline for submitting 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).

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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 of the 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 the 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 in 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 based on the results 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». 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 a USN declaration for 2018, this code must be indicated in accordance with the new edition of 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 surname, 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 an individual entrepreneur or LLC made payments during the past year individuals, i.e. 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 trading, then duplicate the income listed 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 the 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 lines 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 lines 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result lines 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. At the same time, in without fail only line 010 should be filled in. Lines 030, 060 and 090 are filled in if during the year the entrepreneur changed his place of residence or the organization changed its location. 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 greater than zero, then indicate 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 want 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) is transferred to the term 252.

Lines 250 - 253. The amounts of losses are indicated if any of the 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 more value line 273. Calculated according to 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 and has been introduced since 2015 in the new USN declaration.

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) do not need to fill out Section 3.

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 of the 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.