How to draw up and submit a single tax declaration with a "simplified": detailed and complete instructions. How to fill out and when to submit a tax return under the simplified tax system
The simplified declaration is submitted only once at the end of the calendar year (Article 346.23 of the Tax Code of the Russian Federation) - this is the tax period. Organizations need to report by March 31 in the post-reporting year, individual entrepreneurs - by April 30.
When the declaration on the simplified tax system is submitted at other times
The declaration on the simplified tax system must be submitted once a year, but there are exceptional cases in which the reporting must be submitted earlier.
Organization or individual entrepreneur has completed its activities . Application must be submitted by the 25th next month after the closing of the company, provided that a notice of termination of activity has been submitted to the tax office. In this case, when filling out the declaration on the title page in the column “Tax period”, we put the code 50 “Termination of activities”.
An organization or individual entrepreneur was forced or specifically switched to OSNO this quarter . The declaration must be submitted before the 25th day of the month after the quarter in which the right to "simplified" was lost. For example, you violated the criteria application of the simplified tax system in August, which means you submit your simplified tax return before October 25th. On the title page of the declaration in the column “Tax period” we put the code 95 “Transition to a different taxation regime”.
We , under what conditions and in what order companies are switching from the simplified tax system to the OSNO.
Declaration on the simplified tax system for the 3rd quarter of 2018
A declaration for only the 3rd quarter is submitted if the company or individual entrepreneur started operations in the 3rd quarter and ended it in the same quarter. Let's just say it's a rare occurrence. In this case, the declaration is submitted on the form of the annual declaration, but data on income and expenses will be entered only for the 3rd quarter.
Declaration on the simplified tax system for the 4th quarter of 2018
The declaration for the 4th quarter only is submitted if the company or individual entrepreneur started operations in the 4th quarter. The form of such a declaration is the same as that of the declaration for the year, but the data is entered only for the last quarter of the year.
Penalties and fines
After receiving the declaration, the tax office checks the data from the declaration and the amount of advance payments received. If you make a mistake in the calculation of advances, then you are threatened only with penalties. If you made a mistake in the declaration or did not send an advance payment on time, this is punishable by fines.
According to article 119 of the Tax Code of the Russian Federation, the amount of the fine in case of failure to meet deadlines will be from 5 to 30% of the amount of tax paid (but not less than 1,000 rubles), while you will be fined for each full and incomplete month of delay. In any case, the tax authorities will take into account all mitigating circumstances that prevented an individual entrepreneur or company from filing a declaration on time.
Responsibility for failure to meet deadlines may lie not only with the company or individual entrepreneur, but also with a specific employee (official). The amount of the fine will be 300-500 rubles.
Important! If after 10 days from the deadline for submission you have not yet sent a report to the IFTS, then the company's current account may be blocked ( paragraph 2 of Art. 76 of the Tax Code of the Russian Federation).
Where do I need to submit a tax return?
Taxpayers submit the report to the tax office in which they are registered. For individual entrepreneurs, this is the tax office at the place of residence of the entrepreneur as an individual, for organizations - the tax office at the address of registration of the legal entity. If the organization has several offices, then the declaration is submitted at the place of registration of the head office. You can submit a report in three ways:
by mail (valuable letter + described attachment);
in person (bring the original + a copy for the IFTS and the individual entrepreneur);
in electronic format (using an electronic document management system and a digital signature or through the IFTS service or with the help of a telecommunications operator).
Read more about the USN zero declaration
If an individual entrepreneur or a company during the reporting period “were not noticed” in any activity, file null declaration still have to. Depending on the object of taxation, there are two options:
1. Income:
fill out the title page;
fill in section 1 lines 010, 030, 060 and 090;
fill in section 2.1.1. line 102.
2. Income minus expenses:
fill out the title page;
fill in section 1.2. lines 010, 030, 060, 090;
fill in section 2.2. lines 260-263.
Submit the USN declaration in the web service . The service itself will fill out the declaration and check it before sending. Report online, keep records in Kontur.Accounting, payroll, exchange electronic documents with counterparties and control the company's finances directly in the service. The first month of work is free for all new users!
To automatically calculate and generate a tax return for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.
Note: tax return form (with a report for 2018), the procedure for filling it out and the format for submitting it to in electronic format approved by the 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 date 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 separate sections for STS 6% and STS 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 with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint". To be completed by organizations only.
Field " Correction number". It is set: “0—” (if the declaration is submitted for the first time in the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.
Field " Tax period (code)". The code of the tax period for which the declaration is submitted is indicated:
- "34" - if the declaration is submitted at the end of the calendar year;
- "50" - upon closure of the IP or (reorganization) liquidation of the organization;
- "95" - in connection with the transition to another tax regime;
- "96" - upon termination of the USN.
Field " Reporting year". This field records the year (tax period) for which the declaration is provided. Those. if you hand it over in 2019 for 2018, then you need to write 2018.
Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.
Field " at the location (accounting) (code)". Individual entrepreneurs write "120", organizations "210".
Field " Taxpayer". An individual entrepreneur writes the full surname, first name, patronymic. Organizations write their full name.
Field " View code economic activity according to OKVED". Specify any code from the types of activities you carry out USN. You can find this code in an extract from the USRIP (EGRLE) or the new OKVED classifier.
note, when submitting the USN declaration for 2018 given code must be specified according to new edition OKVED. Translate code from old edition to a new one, you can use our service for matching OKVED codes.
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". Specify 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". Specify the amount tax deduction per year (sum 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 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 general order paid in previous years):
String "220". Enter the amount of expenses for the first quarter.
String "221". Indicate the amount of expenses for the half year (the amount for the first and second quarter).
String "222". Indicate the amount of expenses for 9 months (amount for the first, second and third quarter).
String "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarter).
String "230". If you had a loss in previous years, then enter here the amount by which you wish to reduce the tax base. At the same time, the above income should exceed the expenses for the reporting year.
Line 240 - 243. Calculated and indicated the tax base(i.e. the difference between income and expenses for the corresponding period):
String "240". Calculate with formula line 210 -line 220 and enter the amount of the tax base for the first quarter. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 250.
String "241". Calculate with formula line 211 -line 221 and indicate the amount of the tax base for the half year. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 251.
String "242". Calculate with formula line 212 - line 222 and indicate the amount of the tax base for 9 months. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 252.
String "243". Calculate with formula line 213 - line 223 - line 230 and enter the amount of the tax base for the year. At zero value this line is set to "0". With a negative value in this line it is necessary to put dashes, and the resulting value (without a minus sign) should be transferred to the term 252.
Lines 250 - 253. The amounts of losses are indicated if any of lines 240 - 243 turned out to be negative:
String "250". It is filled with the value of line 240 (without the minus sign) if it turned out to be negative.
String "251". It is filled with the value of line 241 (without the minus sign) if it turned out to be negative.
String "252". It is filled with the value of line 242 (without the minus sign) if it turned out to be negative.
String "253". It is filled with the value of line 243 (without the minus sign) if it turned out to be negative.
Lines 260 - 263. Specify line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set the rate from 5% to 15%). Most entities use a rate of 15%.
Lines 270 - 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then dashes must also be put in the corresponding lines 270–273.
String "270". Calculate with formula line 240 x line 260: 100 and indicate the advance payment for the first quarter.
Line "271". Calculate with formula line 241 x line 261: 100 and indicate the advance payment for the semester.
String "272". Calculate with formula line 242 x line 262: 100 and indicate the advance payment for 9 months.
String "273". Calculate with formula line 243 x line 263: 100 and enter the tax for the year.
String "280". Calculate with formula line 213 x 1/100 and enter the minimum tax.
note that line 280 must be completed, even if at the end of the year you are not required to pay the minimum tax.
Section 1.2 (for taxpayers of the simplified tax system "Income minus expenses")
String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 110 must be filled out without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.
If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.
String "020". Specify a value from lines 270.
String "040". Calculate with formula line 271 - line 020 and indicate the amount of the advance payment for the semester. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.
String "050". It is filled with the value from the previous line 040, if the value in it turned out to be less than zero, otherwise dashes are put.
String "070". Calculate with formula line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.
String "080". It is filled with the value from the previous line 070, if the value in it turned out to be less than zero, otherwise dashes are put.
String "100". Calculate with formula line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and enter the tax amount for the year. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.
String "110". It is filled with the value from the previous line 100, if the value in it turned out to be less than zero, otherwise dashes are put.
String "120". Filled in if the value of line 280 is greater than the value of line 273. It is calculated by the formula line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) within the term 110. This means that you count the advance payments paid on account of the minimum tax (you must submit an application for offset to the IFTS in any form, to which attach copies of documents confirming the payment of advance payments).
Section 3
This section is for reference only and was introduced in 2015 in new declaration USN.
Taxpayers who did not receive property (including cash), works, services within the framework of charitable activities, targeted income, targeted financing (paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation), section 3 does not need to be filled out.
Where to file a tax return
The declaration is submitted to the tax office:
- SP - at the place of their residence;
- LLC - at its location ( legal address main office).
The address and contact details of your IFTS can be found using this service.
Methods for filing a USN declaration
The tax return can be submitted in three ways:
- 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.
- By mail by registered mail with a description of the attachment. In this case, an inventory of the attachment (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.
- 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- IP must be issued notarized power of attorney, and organizations to issue a power of attorney in a simple writing(with the signature of the head and seal).
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:
- Fill out the title page in the usual way.
- In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
- 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.
Sole Proprietorship Tax Return is binding document, which is rented by all entrepreneurs. Even those for which the period turned out to be unprofitable. If you do not provide the necessary paper in due time, you can not only get bogged down in fines - tax office has the right to freeze the bank account and organize an administrative review.
What is a tax return
The essence of the term "IP tax return" is disclosed in tax code Russia. In simple words, is an official document through which an individual entrepreneur provides tax information about the amount of income for a certain period.
The main purpose of the document is the implementation tax control for the calculation and payment of taxes. Depending on the chosen form of taxation, the IP pays different taxes and is required to report on each of them. For example, on the main IP system, it is mandatory to pay VAT, personal income tax and property tax. This means that you must submit at least 3 documents.
A special form is provided for the report on each tax, that is, it is impossible to say that all businessmen submit the same type of document. But all types of declarations consist of approximately the same sections:
- Title page: final results of calculations from the second section, insurance premiums, tax amount.
- Section 1: TIN, full name, correction number, telephone number, number and name of the tax authority, tax period and OKVED codes, signatures, date.
- Section 2: BCC, OKTMO code, actual address where the activity is carried out, duty calculation and activity code.
Types of declarations
All IP declarations can be divided into basic, clarified, zero and final. The main is served by all entrepreneurs. It contains information about all income received during the entrepreneurial activity. But the rest of the types should be drawn up only in special cases:
- Clarified only submit individual taxpayers. Those who need to contribute adjustments in the already filed main. It can be requested by the tax service if it finds inaccuracies or errors in the calculations, but the entrepreneur himself can also submit it. A revised document is drawn up in the same way as the primary one, but a special stamp will flaunt on the front side of the form, and in the second section the serial number of the correction.
- Zero is submitted by those businessmen whose activities were suspended during the reporting period. Not everyone can resort to this form of reporting and be exempt from paying tax - UTII payers calculate the amount payable not according to real income, but according to the imputed state, therefore a zero declaration is not provided for them.
- The final one is the one served before the closure of the. If you do not report to the IFTS, it will not accept the application for closure.
A more detailed classification of declarations depends on the types of taxes for which the businessman has to report. And their list depends on the chosen system of taxation.
IP on OSNO
BASIC - the most difficult mode. There are no concessions on it - only full reporting and payment of all possible tax deductions:
The Government of the Russian Federation seeks to facilitate accounting for entrepreneurs and develops simplified regimes that reduce accounting red tape. But many businessmen still work with OSNO, as large contractors prefer those who pay VAT. So they can reduce the size of their tax deductions.
The above amount of taxes on the OSNO is not limiting: depending on the type of work performed, it may increase by the duty for the extraction of minerals, excises, as well as water, land or other mandatory contributions.
Income tax reporting
Personal income tax payers submit 2 types of reports - on letterheads and. The latter is filled out once, as soon as the IP switches to OSNO and receives its first income in a year. It should indicate the amount of income received and the amount of estimated annual income.
With the help of this information, the tax authorities will calculate advance payments and send a notification to the payer with the specified amounts and terms of payment. After that, it is impossible to submit a 4-NDFL declaration. Even next year.
An individual entrepreneur income declaration on the form 3-NDFL is submitted at the end of each reporting year. Deadline - 30 April. When that day falls on a weekend or holiday, the date is shifted towards the next business day.
VAT reporting
For a VAT report must be submitted. Data is entered from the following documents:
- invoices;
- books of purchases/sales;
- other accounting registers.
The VAT return is submitted electronically. The tax authorities will accept it on a piece of paper, but they will issue a fine. This procedure is approved by Article 174 of the Tax Code.
KND 1151001 shall be submitted by the 25th day of the month following the reporting quarter. When an individual entrepreneur does not work during the entire period and can confirm this by the absence of movements on accounts and cash registers, he has the right to submit a general simplified declaration instead of quarterly ones.
For property tax
The entrepreneur himself does not calculate property tax. This is done by the tax inspectorate, after which it sends a notification to the taxpayer, it indicates the amount of payment and the payment deadline. Therefore, the declaration for this type of duty not implemented.
UTII reporting
UTII is calculated based on some ideal income that the state has imputed for a specific activity and region. And this is a huge minus of the regime, because how to submit a tax return for individual entrepreneurs who did not function in reporting period, still have to. The duty is paid without fail, even if the profit of the enterprise is zero.
Not everyone can work on UTII, since the regime is not available in all regions, in Moscow, for example, it is not, and has clear restrictions:
- Less than 100 employees;
- Less than 25% share of participation of other organizations;
- Appropriate type of activity.
In 2019, individual entrepreneurs must submit new form according to UTII -. The following fields have been changed:
- Removed line for KBK from the first section;
- OKUN codes are excluded from the second;
- Paragraphs 4, 5 have been updated in Annex 3;
- New barcodes;
- In the third section, a field for contributions for themselves was added at number 030; until 2017, IP owners could only reduce tax on fees paid in favor of employees, so only line 020 was provided in the form;
- New wording appeared in fields 020, 030 of section number three.
The imputation declaration is submitted quarterly. The deadline is the 20th day of the month following the reporting quarter.
If an individual entrepreneur has a small staff, up to 25 people, he has the right to take tax return any of existing methods: in person, through a representative, by mail, via the Internet. And if there are more than 25 people, only electronic submission is allowed.
When filling out a tax return, the following nuances should be considered:
- The coefficient K1 today is the same as in 2018 - 1.798;
- You can find out K2 (line 060) only in local authorities, many of them have changed;
- K2 is rounded to thousandths;
- Other quantities up to round sums;
- If an individual entrepreneur reports on several types of work under different OKTMO, then additional lines 010, 020 should be filled in the first section.
Reporting on the simplified tax system
USN is the same general regime, only simplified to the limit. It can be used only by those entrepreneurs who have recruited up to 100 people, income for a quarter of the year does not exceed 112 million rubles, and the type of activity is included in the list of permitted.
The simplified taxation system implies the payment of only one single tax, for which individual entrepreneurs submit a form. The rate and tax base depend on the selected object:
- . Only company income is taxed at a rate of 6%.
- Expenses. Individual entrepreneur income is taxed minus the expenditure part at a rate of 15%.
The deadline for submitting a declaration for individual entrepreneurs on the simplified tax system is April 30 of the year following the reporting one. At the end of the quarters, advance payments are made, which the entrepreneur calculates independently. The tax authorities do not check the legitimacy of the advances made, leaving them on the conscience of the taxpayer. But only before filing a tax return under the simplified tax system, it is carried out reconciliation of the accrued and deposited amount.
The simplified tax system has one indisputable advantage over UTII - in this mode, if the company has worked in the red, a zero tax return is filed. To do this, you must fill out the same form, but in a slightly different way:
- For individual entrepreneurs on the simplified tax system 6%, the title page, section No. 1.1 and section No. 2.1.1 must be filled out. If the payer pays the sales tax, section 1.1.2 must also be completed.
- For individual entrepreneurs on the simplified tax system 15%, the data is entered in the title page, section No. 1.2 and section No. 2.2.
- When an individual entrepreneur submits a zero declaration, section 3 does not need to be filled out.
Filling order
The tax return must be filled out in accordance with the requirements that the legislation puts forward for this kind of documents:
- Use capital letters and a black ink pen.
- If you print, be sure to install the font Courier New.
- Do not scribble, do not resort to the help of a proofreader.
- Remember that each cell is a place for one character or symbol.
- Blank cells must be filled with a dash., not 0 at all.
If the amount in some calculation is 0, then put a dash instead.
- Do not stitch the report or print text on both sides of A4.
- To fill out the declaration, start from the last page, then proceed to section 1 and only then to title page. This is more convenient, since the title page indicates the final information that was calculated on the previous ones.
- All values are rounded to integers, for example, not 10 thousand 102 rubles, but 10 thousand 100 rubles. This rule is not relevant for K1 in the UTII declaration, this coefficient is rounded to thousandths.
When you start filling out the forms, put everything next to you. Required documents. You must require:
- details of the IFTS;
- certificate of registration with the IFTS;
- statements confirming the payment of taxes;
- code OKTMO, KBK, OKATO, OKVED.
To which authority to apply
Entrepreneurs submit tax returns to their "native" tax office. That is, the one in which they registered. Its location always coincides with the place of residence of the IP.
Reporting is submitted in 2 copies. The first employee of the service must pick it up, and the second one must provide it with a special mark and give it to the IP. The returned copy should be hidden in the folder with the reports.
And a few more nuances:
- When sending the declaration by mail, one copy of the report is enclosed in a registered letter. And as confirmation of the acceptance of the declaration by the regulatory authority, you can use the receipt of dispatch, a notification with the seal of the Federal Tax Service and the signature of its employee.
- If a businessman combines several modes, the declaration must be submitted for each.
Delivery methods
The most understandable way to submit reports is a personal visit tax service. But if you are in another country, do not rush to book a plane ticket, because they can also file a tax return with a tax IP remotely. Here are some options:
- Through a representative. In order for everything to go legally, it is necessary to draw up and certify a power of attorney for an attorney at a notary.
The power of attorney can be one-time, according to which the representative will be able to submit a declaration exactly once, and special, which will secure his right to constantly perform a certain action within a specified period.
- By mail. The envelope with the declaration must contain an inventory of the investment and a completed notification form, on which the IFTS employee who accepted the documents will put his signature and seal. In this case, you should prepare the declaration in advance, since the delivery of the letter will take additional time. You can receive a notification both by mail and in the body itself.
- Across Personal Area on the public services website. This method requires your own electronic signature and print.
Deadlines for 2019 and 2020
Since, according to the legislation, the reporting deadline, which coincided with a weekend, is postponed to the next weekday, the deadlines for filing a tax return for individual entrepreneurs in 2019 and 2020 may differ from the standard ones. Let's look at them in a table:
IP violated the deadlines: what will happen
For late submission of the declaration, the taxpayer will be fined. Its size depends on the type and importance of reporting, the duration of the delay and the amount of tax that was due. However, the payment of a fine does not exempt from the subsequent filing of a declaration. Moreover, the sooner the debtor fulfills his obligations, the less he will have to pay.
A fine is not the most painful thing an entrepreneur can expect. Very often tax authorities resort to seizure of bank accounts. They also have the right to write off the required amount for repayment unpaid tax. And if the individual entrepreneur often violates the deadlines, this will become an occasion to check all his activities. The bottom line is simple: do not want the tax to have questions for you, hand over the necessary papers on time.
Volume tax reporting for those applying the simplified tax system, differs markedly from reporting on general mode, due to the fact that the "simplifiers" are exempt from a number of taxes. We will consider how the declaration on the simplified tax system is submitted in 2018, the deadlines for submission are 2018 for other reports of "simplifiers".
Reporting period for filing a tax return under the simplified tax system
home reporting form on the "simplified" - a declaration on the payable at STS tax(form approved by Order of the Federal Tax Service of the Russian Federation of February 26, 2016 No. ММВ-7-3/99).
The tax period according to the USN is equal to the calendar year (Article 346.19 of the Tax Code of the Russian Federation). A declaration is submitted to the IFTS once a year, and the deadlines for its submission are different for legal entities and entrepreneurs: March 31 and April 30 of the next year, respectively (Article 346.23 of the Tax Code of the Russian Federation).
The reporting period of the USN is a quarter, half a year, 9 months. It is not necessary to submit reports for these periods on the simplified tax system.
Thus, it is necessary to file a declaration for the “simplified” tax for 2017 within the following timeframes:
- not later than 04/02/2018 to organizations (because March 31 is a day off - Saturday),
- not later than 05/03/2018 for entrepreneurs (the deadline was postponed due to the "long" weekend - the May holidays).
Payment of the simplified tax system in 2018 - payment deadlines
For the payment of the “simplified” tax, deadlines are set that coincide with the deadlines for filing an annual declaration. Tax advances are paid after each reporting period, no later than the 25th day - this rule applies equally to organizations and individual entrepreneurs (clause 7 of article 346.21 of the Tax Code of the Russian Federation).
Timing payment of the simplified tax system in 2018:
- tax for 2017 - 04/02/2018 for legal entities, and 05/03/2018 for individual entrepreneurs;
- advance payments for the 1st quarter must be paid no later than 04/25/2018, for the half year - 07/25/2018, for 9 months - 10/25/2018.
USN: reporting deadlines in 2018
What other reports, besides the USN declaration, should the “simplified” ones submit in 2018?
Accounting "simplified"
Organizations are required to submit by April 2, 2018 financial statements for 2017 in the IFTS and Rosstat. Individual entrepreneurs are exempted from this obligation (clause 2, article 6 of the law of December 6, 2011 No. 402-FZ).
The USN regime does not exempt from the submission of statistical reporting forms, the deadlines for which must be found out in the bodies of Rosstat.
Employers on the simplified tax system: reporting deadlines-2018
Firms and individual entrepreneurs must report on personal income tax and insurance premiums for employees.
To do this, the following forms are submitted to the IFTS:
- certificate 2-NDFL for 2017 (more on the timing -);
- calculation of 6-personal income tax - quarterly (on the exact dates - in this article),
- calculation of insurance premiums (we considered the deadlines for filing in 2018).
- SZV-STAGE for 2017 (details about it in this article);
- monthly form SZV-M(no later than the 15th day of the month following the reporting month).
- calculation of 4-FSS (terms are different for electronic and "paper" reports - more on this in this article);
- confirmation of the main activity - 2017 for the calculation of the tariff for "injuries" - no later than April 16, 2018.
Reporting on other taxes
In addition, organizations on a “simplified” basis submit declarations to the IFTS on:
- property tax (if the legal entity has real estate taxable from the cadastral value) - 03/30/2018;
- land and transport taxes, if the organization has an object of taxation - 02/01/2018;
- income tax and VAT - if the “simplifier” is a tax agent for them (more on this and), issued invoices with VAT, or paid VAT on commodity imports.
The table of deadlines for submission of all annual reports-2017 can be viewed.
Recall that in all cases for reporting deadlines, as well as for other taxes, if they coincide with a non-working day, the rule applies - transfer to the next next business day.
Simplified taxation system - the deadlines for submitting reports (with the exception of the simplified taxation declaration) do not differ from the deadlines in which taxpayers who are on the OSNO provide reports. The only difference is in the reporting. After all, simplistic people are exempted from paying certain taxes, and therefore, the list of reports that they are required to provide will be shorter than that of enterprises and individual entrepreneurs (IEs) located on common system taxation. True, this is not always the case. But first things first.
Deadlines for reporting and paying tax under the simplified tax system in 2018
First of all, this, of course, is a declaration on the tax paid under the simplified tax system. It must be submitted annually legal entities, and IP, but at different times. For enterprises, this is March 31, for individual entrepreneurs - April 30 of the year following the reporting year. Simplified advance payments are paid every quarter, by the 25th day of the month following the billing period. The deadlines for paying tax for the year for enterprises and individual entrepreneurs coincide with the deadlines for filing a declaration.
Also, all legal entities, regardless of the taxation system, are required to keep accounting records and submit annual reports - balance sheet with applications. The simplification, as a rule, is used by small enterprises, for which an abbreviated list of reports is provided: balance sheet (form No. 1) and income statement (form No. 2). Regardless of the composition, the deadlines for submitting reports for simplified reporting are the same - within three months after the end of the reporting year, that is, until March 31 of the year following the reporting year.
IMPORTANT! Speaking about the deadlines for submitting reports, it should be remembered that in the case when the last day of the deadline is a non-working day, the expiration day will be the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
Deadlines for submission of other mandatory reports under the simplified tax system in 2018
The remaining mandatory tax reports under the simplified tax system are related to the taxation of payments to individuals. These are various forms for personal income tax and contributions to off-budget funds. By the way, for individual entrepreneurs, all these reports can be considered conditionally mandatory. If an entrepreneur does not hire employees and does not conclude civil law contracts with individuals, then he may not submit the following reports on personal income tax and insurance premiums.
When to submit reports under the USN?
- Forms 6-NDFL and 2-NDFL are handed over by enterprises and individual entrepreneurs that make payments to individuals. But not always, but only in cases where the payer must, in accordance with the law, perform the functions tax agent, that is, hold and list in personal income tax budget from payments made. Form 6-NDFL - during the year it is submitted quarterly on the last day of the month following the reporting quarter, at the end of the year it is provided until April 1. In the same period - before April 1 - it is necessary to provide the Federal Tax Service with the form 2-NDFL (it is submitted once a year).
- Deadlines for the submission of the calculation of contributions to the Fund social insurance in form 4-FSS depend on whether it is provided in electronic form or on paper. Employers with less than 25 employees have the right to provide a form on paper. IN paper form 4-FSS is provided quarterly during the year, before the 20th day of the month following the reporting period, and at the end of the year - until January 20th. electronic version this report must be submitted by the 25th day of the month following the billing period and by January 25th, respectively.
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- Currently, all payments to off-budget funds (except for accident insurance premiums) are administered by tax authorities and a single report is submitted for them - the calculation of insurance premiums. The deadlines for submitting a report to the simplified tax system are before the 30th day of the month after the end of the reporting quarter and until January 30th - at the end of the year (generally established).
- Two more mandatory reports that taxpayers submit to the simplified tax system do not include the amount of calculated taxes, but information about the employees of the enterprise or individual entrepreneur.
- The SZV-M report contains information about persons insured in the pension insurance system with whom the taxpayer has concluded labor or civil law contracts. It is provided in Pension Fund monthly, until the 15th day of the following month.
And one more reference report - information on the average headcount, which is provided to the tax authorities annually, until January 20 of the next year.
“Optional” simplification reports provided in individual cases - when to submit these reports
Consider those reports that are not mandatory under the simplified tax system, and the obligation to submit them arises only in certain cases.
Information about the taxes from which the taxpayer is exempt when switching to the simplified tax system is contained in Art. 346.11 (TC RF). It also lists the conditions under which simplistic people will still have to pay these taxes:
- In general, simplistic people do not pay income tax. However, if such an organization receives income in the form of dividends or debt transactions securities, then from these incomes it is necessary to pay income tax, and, consequently, to file an appropriate declaration. The deadline for submitting an income tax return is until the 28th day of the month after the end of the reporting quarter (calculations on advance payments) and until March 28 - at the end of the year.
- Simplifiers are also exempt from paying VAT. But if VAT arises when goods are imported into the customs territory of the Russian Federation, then those who apply the simplified tax system must also pay it. In this case, a VAT return must be submitted. To simplify the deadlines for submitting VAT returns in 2017-2018 - until the 25th day of the month after the end of the reporting quarter.
- USN provides for exemption from property tax. But there is an exception here too. If the organization owns real estate, the tax base for which is determined as cadastral value, then the obligation to pay this tax arises. Therefore, you will also need to submit a property tax return. The deadlines for its submission are up to the 30th day of the month after the end of the reporting quarter (calculations on advance payments) and until March 30th – at the end of the year.
- Entrepreneurs on the simplified tax system do not pay personal income tax. But if an individual entrepreneur receives income in the form of dividends, winnings, prizes, interest on deposits or bonds, he has an obligation to pay this tax under the simplified tax system, which means that he is obliged to file a personal income tax return by April 30 of the year following the reporting one.
There are also taxes that both simplistic and taxpayers on DOS pay only if there is a tax base for them.
Land tax is paid by legal entities and individual entrepreneurs who own land plots. The declaration is submitted before February 1 of the year following the reporting one.
Declaration on transport tax provided only by legal entities that own vehicles. The due date for this report is the same as land tax, - until February 1 of the year following the reporting year.
When to submit reports on simplified taxation is not an individual question. For simplistic people, only a special declaration is added and the number of reports on other taxes is reduced due to the fact that simplistic people are exempted from the obligation to pay certain taxes (profit tax, property tax, VAT, personal income tax). However, under certain conditions, they may be required to pay these taxes as well, in which case the reporting is submitted in accordance with tax legislation.