What is the deadline for submitting a USN declaration? Reporting LLC on the simplified tax system: what reports are submitted on the simplified.
What taxes does the LLC pay? The answer to this question will depend on the registration of the company. The tax code allows small organizations, subject to certain conditions, to choose one of the special regimes (USN, UTII, UES), which significantly reduces the amount of taxes payable. The most popular taxation system for beginning businessmen was simplified, and this is no accident.
STS combines two different taxation options that differ in tax rate, tax base, and tax calculation procedure:
- - tax is charged on the sum of all income received, excluding expenses incurred. The maximum tax rate in this regime is 6%, and since 2016, regions have received the right to reduce it in their territory to 1%. For example, the LLC received an income of 1,000,000 rubles, then the maximum amount of tax payable will be 60,000 rubles. If in 2017 the tax rate in the region is reduced to 1%, then only 10,000 rubles will have to be paid to the budget.
- - tax is applied on the difference between income earned and expenses incurred. The tax rate ranges from 15% to 5%, which also depends on the characteristics of regional legislation. With this option of taxation, it is very important to properly draw up and account for expenses incurred for business purposes.
The second important reason why the simplified system is so popular is the ease of reporting this mode.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining.
LLC reporting on the simplified tax system in 2018
Reporting on the simplified tax system for 2017 for LLC is only one annual. No other interim tax reporting related to this regime is provided. Calculations of advance payments by LLC on USN are not submitted in separate statements, they are taken into account only in the annual declaration. And, of course, we must not forget about the other statements of each organization - accounting and employee funds.
Dates for submission of LLC statements to the USN:
- - no later than March 31, 2018;
- Annual financial statements - not later than March 31, 2018;
- Quarterly and monthly reporting for employees in the IFTS, PFR and FSS - according to.
We draw the attention of newly registered organizations that are not conducting activities so far - it is necessary to submit LLC statements to the USN, even in the absence of a tax base. Such reporting is called zero.
Zero reporting LLC on the USN includes:
- Zero declaration of LLC on the simplified tax system;
- Zero annual report of LLC on USN;
- Reporting to funds.
The deadlines for the submission of a declaration for the simplified tax system for the LLC in the absence of activity are the same as when conducting business - no later than March 31, 2018.
Do not forget that the newly created organization must approve the accounting policy no later than 90 days from the date of registration. We have prepared for you detailed information about what it should contain.
So, despite the fact that the tax reporting of a simplified organization consists of only one annual tax return for the simplified tax system, it is also necessary to submit another mandatory reporting: accounting, for employees, and statistical. In addition, members of the company have the right to make a profit from doing business, which means that you must be able to correctly distribute the LLC on the simplified tax system.
At the start of a business, it is often unprofitable to hire an accountant in the staff, so we recommend that you try outsourcing accounting and decide whether it suits you without any financial risks. Together with 1C, we can provide our users with one month of free accounting services:
Application for the simplified tax system when registering LLC
If you appreciated the benefits of simplification for an LLC, then note that you must switch to the simplified tax system when registering an organization on time. The tax code provides for notification of the transition to a simplified system only 30 days after the registration of the LLC.
It is possible to submit a notification to the USN immediately upon registration of the organization, together with a package of other documents. Here, however, you may encounter the fact that the registration tax inspectorate will not accept your notice if you are registered with another tax inspectorate. Such a situation is possible in large cities, where special tax inspections are involved in the registration of LLCs and IEs. In this case, a notice of the transition to a simplified regime must be submitted to the address of the tax inspectorate indicated in the certificate of tax registration of the organization.
If you, for some reason or out of ignorance, have violated the 30-day deadline for switching to the simplified tax system when registering an LLC, then you will be a payer of the general tax system. Go to the simplified tax system or change the taxation option from "Income" to "Income minus expenses" you can only from the beginning of next year. In this case, you must submit an application for transition to a simplified regime no later than December 31 of the current year.
The Government of the Russian Federation regularly reformed tax legislation by stimulating. This is done in order to simplify the order of doing business not only for legal entities, but also for individual entrepreneurs. The coming 2017 was no exception, as he is preparing many surprises for the IP. From January, amendments to the Federal Law will come into force regarding changes in the value of insurance premiums in the PF, as well as an increase in the minimum wage. Regarding the issue of reporting by individual entrepreneurs, significant changes are also coming here.
The main changes in 2017 that you need to know about IP
Individual entrepreneurs applying the simplified tax regime in 2017 will have to submit a new declaration form to the regulatory authorities. This form changed in the spring of 2016 (from April 10). As a result, individual entrepreneurs must report in a new form for 2016 already.
Entrepreneurs who conduct business in the status of individual entrepreneurs and apply the UTII tax regime will also have to report to the fiscals in a new form. In 2017, individual entrepreneurs who pay a single tax on imputed income expect pleasant surprises. For example, entrepreneurs who use the labor of employees from January 1 will be able to deduct insurance contributions made for themselves from a single tax. According to information leaked to the media, a new declaration form on UTII should appear tentatively in November-December 2016. Until this time, fiscal officials plan to make final changes to the report form and present it in an updated form to business entities.
Individual entrepreneurs can read more about all future changes regarding the UTII tax return in a bill entitled “On Amending the Order of the Federal Tax Service of Russia dated 04.07.2014 No. MMV-7-3 / 353 @“ On Approving the Single Tax Tax Return Form "on imputed income for certain types of activities, the procedure for filling it out, as well as the format for submitting a tax return on a single tax on imputed income for certain types of activities in electronic form."
Deadlines for filing a tax return in 2017 for individual entrepreneurs
Individual entrepreneurs who conduct their business on the territory of the Russian Federation are required to obey local laws and submit reports to the regulatory authorities in a timely manner:
Name | Reporting deadlines | Content |
3-personal income tax | Until April 30 of the year following the reporting | This declaration must be submitted by individual entrepreneurs who received income during the reporting period (year) |
Information on the average number of employees | Until January 20 of the year following the reporting | All information is issued in a single form, it is also important |
VAT declaration | Until the 25th day of the month following the reporting period | The report is submitted to the regulatory authorities at the place of registration of the individual entrepreneur once a quarter |
Property Tax Declaration | The report is submitted for: 1 quarter, half year, 9 months - no later than the 30th day of the month following the reporting period; for the year - no later than March 30 | – 2% |
OSNO Declaration | The report is submitted for: 1 quarter, half year, 9 months, year - no later than the 28th day of the month following the reporting period | If an individual entrepreneur calculates advance payments on a monthly basis, then a declaration must be submitted once a month, by the 28th day of the next month |
4-income tax return | For the month in which the income was received - within 5 days after its completion | This report is used to calculate down payments. |
UTII Declaration | For the quarter - until the 20th day of the month following the completed reporting period | If the boundary date set for the submission of the report falls on a weekend or holiday, then it is automatically transferred to the first working day |
USN Declaration (or Income) | For 2016 no later than April 30, 2017 | If the report is not delivered on time, financial sanctions will be applied to violators - from 5 to 30% of the amount of unpaid taxes (calculated for each month of delay), but not less than 1,000 rubles |
How to file a tax return for individual entrepreneurs?
Federal legislation in force in Russia defines the procedure for compiling and submitting tax reports by individual entrepreneurs to regulatory authorities. In accordance with the regulations of the Tax Code of the Russian Federation, business entities can submit declarations in several ways:
- Personally.
- Through an official representative (to a proxy, an individual entrepreneur writes out a power of attorney, which is certified by a notary public), which, when submitting a report, must confirm its authority and provide identification documents.
- Through the mail. An individual entrepreneur must fill out a declaration form in advance, verify the correctness and completeness of the data, and assure the report with his signature (if any, with a seal). After this, the declaration is placed in an envelope, which also includes an inventory of investments. In the process of sending a registered letter, an individual entrepreneur must fill out a notification form in which a representative of the regulatory authorities will sign when receiving correspondence.
- Through the Internet. Individual entrepreneurs using special software got the opportunity, without leaving the walls of their office or housing, to send any reports to the regulatory authorities. Also, a special service may be involved for this, in which the IP must pre-register and issue a personal account. Here, entrepreneurs can find out.
Each entrepreneur who plans to dynamically develop his business and at the same time have good relations with regulatory authorities should remember a few rules:
- individual entrepreneurs must submit reports to the tax authority located at the place of their state registration;
- if the tax return is filed in violation of the deadlines, then fiscals will apply penalties to IP;
- any form of the report needs to be filled out in 2 copies (you can fill out one form, then make a photocopy on which the fiscals will put the appropriate mark), since one form will remain in the tax service, and the second should be filed in the folder with the reports of the individual entrepreneur;
- if an individual entrepreneur plans to send a tax return by mail, then only one copy needs to be enclosed in a registered letter (a receipt of dispatch and a notification form signed by a representative of regulatory authorities will confirm the acceptance of the report);
- if an individual entrepreneur simultaneously uses several tax regimes, then he needs to submit reports on them separately.
Tip: when preparing tax reports, business entities can use special software, it is also allowed to fill out declarations manually.
Reporting IP on the general taxation system
Today, many individual entrepreneurs continue to work on a common taxation system (needed for stores). Having chosen this tax regime, business entities must pay the following taxes:
- Property tax (it has been paid by both individual entrepreneurs and legal entities since 2016), is charged on existing property at a rate of 2%;
- Personal income tax (personal income tax) is charged on the income of individual entrepreneurs at a rate of 13%;
- VAT (value added tax), calculated at rates: 0, 10, 18%.
After accruing and transferring tax liabilities to the budget, each individual entrepreneur must fill out a report and submit it to the regulatory authorities at the place of registration. Individuals can download any report form for IP on OSNO on the official website of the Federal Tax Service.
Personal income tax declaration
Individual entrepreneurs applying the general tax regime must regularly pay tax from their business and submit a report in the form of 4-personal income tax. When filling out this declaration, IPs must indicate both the actual figures of the profit received and the data on the estimated income. This is done so that the regulatory authorities can individually calculate for each entrepreneur an advance payment (Tax Code, Article 127) and send them appropriate notifications to their home.
Tip: if the entrepreneur in the next reporting year earns more than he expected, then he needs to re-submit a declaration on the basis of which the fiscals will recalculate (within 5 business days).
VAT declaration
Business entities operating on the basis of the OSHO are required to pay value added tax to the budget. Starting in 2015, individual entrepreneurs submit to the regulatory authorities a new VAT declaration form, in which the following data must be indicated:
- from invoices;
- from sales and purchase books;
- from other accounting registers.
Individual entrepreneurs must submit a VAT return only in electronic form. In the event that the IP submits to the regulatory authorities a paper report, penalties will be applied to it, despite the fact that the fiscal authorities will accept the form and put a note on receipt in the second copy. This procedure is regulated by the Tax Code of Russia (Article 174).
Tip: individual entrepreneurs should indicate only reliable information in VAT returns, since all reports are stored in a single data bank. Fiscals have the opportunity at any time to conduct a desk audit and identify even the smallest discrepancies.
Property tax
Sole proprietors using the OSHO tax regime are required to pay property tax. As a tax base will be taken into account real estate and road transport, which are in the personal property of the individual entrepreneur and are used in the implementation of commercial activities.
Reporting IP on UTII
Individual entrepreneurs have the legal right to switch to the UTII tax regime. This category of taxpayers must fill out a declaration of the established form and submit it to the regulatory authorities in a timely manner. Despite the fact that the new report form will be published at the end of 2016, there are several nuances that entrepreneurs should be aware of:
- when filling out a declaration in a mechanical way, business entities can use several types of ink (violet, black and blue);
- data must be entered in the appropriate columns and cells (dashes should be put in blank lines);
- when filling in the physical parameters of the cells, it is necessary to indicate numbers rounded to integers;
- in 2016, the K1 coefficient has a value of 1.798;
- when filling in the coefficient K2, it is necessary to indicate the value previously specified in the local tax office;
- if an individual entrepreneur did not carry out economic activities in the reporting period, he must contact the regulatory authorities and submit an application for deregistration as a payer of UTII.
Reporting IP on the simplified tax system
Individual entrepreneurs who have switched to a simplified tax regime get a unique opportunity not only to optimize their tax costs, but also significantly reduce the amount of mandatory reporting. The declaration on the simplified tax system should be submitted at the end of the reporting year in one copy. The procedure for filling out the declaration is regulated by the order of the Federal Security Service of Russia of July 4, 2014, published under the number MMV-7-3 / 352. In accordance with the regulations of the federal legislation, individual entrepreneurs on a simplified taxation system must submit the appropriate declaration at the place of residence, which, as a rule, is also the place of state registration.
Zero declaration by individual simplified entrepreneurs is filed in the following cases:
- if there are no incomes in the reporting period;
- if registration activities as an IP have just been completed;
- if the business entity carries out a seasonal activity.
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Each individual entrepreneur who does not wish to have problems with regulatory authorities should responsibly approach the issue of tax calculation and payment, as well as reporting. Choosing a tax regime for himself, a business entity should ask what features and difficulties it is associated with. Many entrepreneurs in an effort to optimize taxes and reduce the number of reports deliberately switched to a simplified tax system. Regardless of whether an individual entrepreneur will be a payer of UTII, STS, OSNO or another regime, he is obliged to submit a set form declaration to the supervisory authority at the place of registration within the time limits established by the Federal Law. When compiling a report, he should indicate only reliable data that are documented.
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A simplified tax system or STS is a common form of tax payment both for individual entrepreneurs (IP) and for limited liability companies (LLC). It has a number of advantages over DOS and does not have strict restrictions on the type of activity, like UTII or the patent system, which is why it is quite widespread.
To work on the simplified tax system, as on many other systems, there is a need to file a tax return and certain deadlines for reporting to the relevant authorities. It is about them, as well as sanctions for their non-compliance, that we’ll talk today.
Features of filing a declaration on the simplified tax system
So, first of all, individual entrepreneurs and accountants of LLC should pay attention to the fact that the tax period for the STS is 12 months. Therefore, there is no need to visit the branch of the Federal Tax Service once a quarter or half a year, which is also an important advantage of this tax system. There is no quarterly reporting in this case, although you still have to pay advance payments every 3 months.
One of the features is the need to submit a declaration on the simplified tax system, even if the individual entrepreneur (IP) or limited liability company (LLC) actually did not conduct any activity. In this case, the legal entity sends the so-called zero declaration to the Federal Tax Service. A similar principle applies when closing a private entrepreneur’s business, but in this case, the submission of a declaration on the simplified tax system is carried out in less than a year.
The form of the annual declaration on the simplified tax system, in comparison with the previous year, has not undergone any changes. It was planned that in 2015 the Federal Tax Service will introduce documents of a new type, however, the introduction dates have already arrived, and information is still missing. Therefore, reporting is carried out on old forms using the old filling form. Before looking for samples of filling out a declaration, we remind you: USN works on two systems. In particular:
- System "Income".
- The system "Income minus expenses".
Be sure to pay attention to which one you use, since the reporting forms are different. In particular, the forms have special sections for declaring USN 6% and USN 15%. Thus, payers who conduct their activities under the income and tax system “Income” need to fill out the title page, as well as sections 1.1, 2.1 and 3. If you are working on the income and tax expense system, the reporting form is filled out on the title page, as well as in sections 1.2, 2.2 and 3. Moreover, section No. 3 needs to be filled out only if the individual entrepreneur or limited liability company received any funds, property as part of targeted support or charity programs. A complete list of cases where the completion of section No. 3 is required is indicated in Appendix No. 5 to the reporting form.
So, we examined the features of the declaration on the simplified tax system, then we’ll talk about how long it is necessary to report to the tax.
How and when to report
As we said above, you do not need to report quarterly to the tax authorities, the deadlines for submitting a declaration on the simplified tax system are set annually. As for the reporting for 2019, the Federal Tax Service has established the following dates:
- for individual entrepreneurs - until April 30, 2019;
- for LLC - until March 31, 2019
Recall that the same terms apply to the payment of the final tax. If the legal entity does not have time to submit a declaration on the simplified tax system in the allotted time period, the FTS will impose sanctions on it in the form of a fine. The amount of the recovery will depend on whether the individual entrepreneur or LLC made a tax transfer for the year or not. Depending on the situation, a legal entity may be punished with the following types of fines:
- when paying tax - 1000 rubles;
- in case of non-payment of tax - 5% of the declared amount for each month of delay in submitting the annual report, but not more than 30% of all funds. In this case, the minimum collection threshold is 1000 rubles.
Each of us can make a mistake in reporting, and the Federal Tax Service gives us a chance to correct a mistake by submitting an updated declaration. In this case, the reporting deadlines are not standardized. Thus, you can contact the tax office with the amended document at least the next day, at least a few years later, the Federal Tax Service employees are required to accept your declaration, regardless of how much time has passed since the submission of the reporting with a mistake.
As for the places of filing the declaration, for IP and LLC there are some differences. First of all, it is worth paying attention to the fact that individual entrepreneurs have the right to report to the tax directly at their place of residence. Thus, if an individual entrepreneur has opened his business in conditional Novosibirsk, but actually works and lives in Moscow, the reports should be submitted directly to the Federal Tax Service in the capital. As for limited liability companies, they must submit documents directly at their place of registration. Thus, if the legal address of the LLC is indicated in the city of Novosibirsk, tax returns are sent to the Federal Tax Service directly in this locality, regardless of which cities the organization operates in.
There are several ways to file a declaration. All of them can be used with equal success both for individual entrepreneurship and for limited liability companies. In particular, you have the right to use the following reporting forms:
- paper. In this case, the documentation is executed in duplicate and can be submitted both personally and through an authorized representative. In this case, one copy of the documents remains directly with the Federal Tax Service, and the other is marked accordingly, after which it is returned to the person and remains with him. In case of any claims on the part of the tax, the second copy allows you to confirm the fact of reporting to the Federal Tax Service. If the filing is carried out through an authorized representative, individual entrepreneurs need to draw up the corresponding power of attorney, and the organization must write it out manually and certify it with the signature of the head and the seal of the LLC;
- postal. It is especially convenient for LLCs whose representatives work outside their legal address. The document is sent to the office of the Federal Tax Service by registered shipment with a mandatory list of investments, which is kept by the taxpayer. The sender also receives an appropriate receipt, which indicates the date the letter was sent (considered the day the tax reporting was submitted) and is submitted to the tax authorities in the event of claims;
- electronic. In this case, a legal entity can use the services of one of the operators of electronic document circulation or send a report using a special service, which is available on the website of the Federal Tax Service.
We should not forget that the representatives of the Federal Tax Service have the right to present some additional requirements. They are not provided for by the Tax Code, but without them you may not be able to accept a report. In particular, among the requirements of the tax authorities are the following points:
- the obligation to file a copy of the declaration in electronic form. It can be a disk, diskette or flash drive;
- the need to print on the form a special bar code in which the information contained on paper will be duplicated.
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A simplified taxation system requires taxpayers not only to transfer funds, but also annual reporting. Remember, if you do not have time to file a declaration before April 30 or March 31 (depending on the type of legal entity), the Federal Tax Service will impose a fine. Therefore, try to report taxes in a timely manner, and then you will never have claims from the regulatory authorities.
It is submitted by IE and legal entities applying the simplified taxation regime. Let us briefly consider the procedure and features of filling and submitting reports on a simplified tax system, the timing and methods of submitting it to the tax authorities.
In which cases you need to submit reports on the simplified tax system
- When conducting business and generating income.
- In the absence of activity and (or) tax base.
- At the closure of the IP or liquidation of the LLC that applied the simplified taxation system
Types of simplified tax reporting
Depending on the data reflected in the statements, we can distinguish:
- Accrual declaration.
- Zero declaration.
The difference between these declarations is that zero reporting is submitted if the activity was not actually conducted and (or) the tax base for the simplified tax system was absent. In all other cases, accrued reporting is submitted.
Depending on the type of the selected object, one can distinguish:
- Declaration on the simplified tax system 6%.
- Declaration on the simplified tax system 15%.
Despite the fact that declarations are filled out in one form, the type of object (“income” or “income minus expenses”) affects which sheets are filled out.
IE and LLC on the simplified tax system 6% (income) fill out the Title Page, Sections 1.1 and 2.1.1, as well as Section 2.1.2 if they are payers of the trade fee.
IE and LLC on the USN 15% (income minus expenses) fill in the Cover Page, Sections 1.2 and 2.2, respectively.
Section 3 is to be completed at any facility (6% or 15%) if the simplified funds were received targeted financing, targeted income and other funds named in paragraphs 1 and 2 of Art. 251 of the Tax Code of the Russian Federation.
2019 Declaration Form
In 2019, the reporting on the simplified tax system has not changed and is still being submitted in the form approved by Order of the Federal Tax Service of Russia dated 02.26.2016 N MMV-7-3 / 99 @.
- Using third-party services and programs.
Simplified reporting deadline
A simplified tax return is issued once a year, based on the results of the tax period, which is a calendar year.
To automatically calculate and generate a declaration on the simplified tax system for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.
Note: the form of the tax return (for the report for 2018), the procedure for filling it out and the format for delivery in electronic form were approved by Order of the Federal Tax Service of Russia dated 02.26.2016 No. MMV-7-3 / 99 @.
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Declaration Filling Samples
STS declaration "income minus expenses" (sample fill).
Deadlines for submission of a declaration on the simplified tax system
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.
The deadline for the submission of a 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 a tax return on the simplified tax system for organizations in 2019 is postponed to April 1, since March 31 falls on a day off - Sunday.
The deadline for the submission of a declaration on the simplified tax system for 2019 in 2020:
- for individual entrepreneurs - April 30, 2020.
- for organizations - March 31, 2020.
notethat in the event of the closure of the IP or liquidation of the organization, the declaration must be submitted before the 25th day of the month following the one in which the activity was terminated (according to the notice submitted to the tax authority).
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Penalties for late submission of a simplified tax system declaration
The following fines are provided for late submission of a tax return on the simplified tax system:
- if the tax has been paid - 1,000 rubles;
- if USN tax has not been paid - 5% of the tax amountpayable on the basis of this declaration for each full or incomplete month from the day established for its submission, but not more than 30% of the amount indicated and not less than 1,000 rubles.
Instructions for completing the declaration
You can download the official instructions for filling out the USN declaration here.
Basic rules for filling out a declaration
1. When filling out the STS declaration, it is required to indicate the amount of advance payments (tax) of the STS, which you should have paid correctly (that is, in theory), and not those that you paid or did not actually pay. In the situation with insurance premiums, on the contrary, only actually paid amounts are indicated. Fines and penalties are not reflected in the declaration.
2. The declaration provides for separate sections for 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 the trade fee), 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 completed only if the individual entrepreneur or LLC received property, work, services as part of charitable activities, earmarked receipts, earmarked funding (the full list is given in Appendix No. 5 of the official instruction 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 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 put in them.
7. If the amount is zero or there is no data to fill in the field, a dash is placed in each of its cells.
8. All pages must be numbered.
9. Only sheets that are relevant to your type of activity are printed (STS “Revenues” or “Revenues minus expenses”). Those. blank pages do not need to be handed over.
10. The signature and date of signing in section 1.1 (for the simplified tax system “Revenues”) or in section 1.2 (for the simplified tax system “Revenues minus expenses”) must coincide with the data indicated on the title page.
11. The seal must be affixed only to organizations that work with it. In this case, the print is placed only on the title page at the place of signature.
12. It is not necessary to staple or fasten the declaration (the main thing is not to spoil the paper, that is, paper clips are suitable, 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 " Gearbox". Only organizations are populated.
Field " Adjustment number". It is set: “0—” (if the tax return is submitted for the first time), “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 of the calendar year;
- “50” - upon closure of the IP or (reorganization) liquidation of the organization;
- “95” - in connection with the transition to a different taxation regime;
- "96" - upon termination of the simplified tax system.
Field " Reporting year". This field contains the year (tax period) for which the declaration is submitted. Those. if you pass it in 2019 for 2018, then you need to write 2018.
Field " Submitted to the tax authority (code)". You can find the IFNS code at. Individual entrepreneurs can also find this code in a notification on registration with a tax authority, and organizations in a notification on registration with a Russian organization.
Field " at the location (accounting) (code)". Individual entrepreneurs write “120”, organizations “210”.
Field " Taxpayer". An individual entrepreneur writes in full his last name, first name and patronymic. Organizations write their full name.
Field " OKVED type of economic activity code". Indicate any code of the types of USN activities that you carry out. You can find this code in the extract from the USRIP (USRLE) or in the new OKVED classifier.
note, when submitting the 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 service for the correspondence of OKVED codes.
Field " Reorganization form, liquidation (code)"And the field" TIN / KPP of the reorganized organization". These fields are filled out only by organizations in case of their reorganization or liquidation.
Field " Contact telephone number". Indicated in any format.
Field " On the pages". Typically, a declaration consists of three pages, so it is necessary to write “3—” in it.
Field " with the application 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, 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 the individual entrepreneur or the head of the organization), “2” (if the representative of the taxpayer signed).
In the remaining fields of this block:
- If the declaration is submitted by the IP, then he needs to put only the signature and date of signing the declaration.
- If the organization submits the declaration, it is necessary to indicate: last name, first name, middle name of the head in the field "Full name, first name, middle name" and put the signature and date of signing the declaration.
- If a representative submits a declaration, then it is necessary to indicate: last name, first name, patronymic of the taxpayer representative in the field “Surname, name, middle name in full”, sign, date of signing of the declaration and indicate the name of the document confirming the representative’s authority.
Section 2.1.1 (for taxpayers on the STS "Revenues")
String "102". Indicate “1” (if an individual entrepreneur or LLC made payments to individuals in the past year, that is, there were employees) or “2” (if an individual entrepreneur worked alone in the past year).
Lines 110 - 113. The amount of income is indicated on a cumulative basis:
String "110"
String "111"
String "112"
Line "113"
Lines 120 - 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):
String "120". Indicate the tax rate for the first quarter.
Line 121. Enter the tax rate for the half year.
Line "122". Indicate the tax rate for 9 months.
String 123. Indicate the tax rate for the year.
Lines 130 - 133. The product of the amount of income and tax rate for the corresponding period is calculated and indicated:
String "130" line 110 x line 120/100.
Line 131 line 111 x line 121/100.
String "132" line 112 x line 122/100.
String "133" line 113 x line 123/100.
Lines 140 - 143. They are indicated on an accrual basis for the amount of tax deductions that reduce the advance payments and tax calculated above.
String 140
Line 141
Line 142
Line 143. Indicate the amount of tax deduction for the year (the amount for the first, second, third and fourth quarter).
noteif you made payments to individuals (in line 102 indicated “1”), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to make sure that:
- line 140 was no longer lines 130/2;
- line 141 was no longer lines 131/2;
- line 142 was no longer lines 132/2;
- line 143 was no longer lines 133/2.
Individual entrepreneurs who did not make payments to individuals (in the line 102 indicated “2”) can reduce the advance payments and tax completely. Therefore, lines 140 - 143 can be equal (but not exceed) lines 130 - 133, respectively (if there is enough deduction).
Section 2.1.2 (for taxpayers on the STS "Revenues" paying the trade fee)
Individual entrepreneurs and organizations that are payers of the trade fee, in addition to section 2.1.1, will have to additionally fill out this section 2.1.2. Note that it consists of two sheets, with the first sheet being filled out almost identically to section 2.1.1.
The first sheet of section 2.1.2
Lines 110 - 113. The total amount of income is indicated from the type of activity of the simplified tax system. If you are engaged only in trading activities, then duplicate the income indicated in section 2.1.1.
String "110". Indicate the amount of revenue for the first quarter.
String "111". Indicate the amount of income for the half year (amount for the first and second quarter).
String "112". Indicate the amount of income for 9 months (the amount for the first, second and third quarter).
Line "113". Indicate 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 down payment for the first quarter: line 110 x line 120 of section 2.1.1 / 100.
Line 131. Calculate and indicate the advance payment for the half year: line 111 x line 121 of section 2.1.1 / 100.
String "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 of section 2.1.1 / 100.
String "133". Calculate and indicate the tax for the year: line 113 x line 123 of section 2.1.1 / 100.
Lines 140 - 143. They are indicated on an accrual basis for the amount of tax deductions that reduce the advance payments and tax calculated above.
String 140. Indicate the amount of tax deduction for the first quarter.
Line 141. Indicate the amount of the tax deduction for the half year (amount for the first and second quarter).
Line 142. Indicate the amount of tax deduction for 9 months (the amount for the first, second and third quarter).
Line 143. Indicate the amount of tax deduction for the year (the amount for the first, second, third and fourth quarter).Please note that if you made payments to individuals (line “1” was indicated 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 make sure that:
- line 140 was not larger than line 130/2;
- line 141 was not larger than line 131/2;
- line 142 was not larger than line 132/2;
- line 143 was not larger than line 133/2.
Individual entrepreneurs who did not make payments to individuals (in the line 102 indicated “2”) can reduce the advance payments and tax completely. Therefore, lines 140 - 143 can be equal (but not exceed) lines 130 - 133, respectively (if there is enough deduction).
Second sheet of section 2.1.2
Lines 150 - 153. Indicated by the cumulative total of the amount of the actually paid trade fee for the corresponding period.
String "150". Indicate the amount of the trade fee paid for the first quarter (amount for the first and second quarter).
Line "151". Indicate the amount of the trade fee paid for the half year (amount for the first, second and third quarter).
String "152". Indicate the amount of the trade fee paid for 9 months (the amount for the first, second and third quarter).
Line "153". Indicate the amount of the trade fee paid for the year (the amount for the first, second, third and fourth quarter).
Lines 160 - 163. The amounts of the paid trade fee are indicated, which reduce the advance payments and tax calculated above.
String "160" line 130 (of this section) - line 140 line 150 line 130 (from section 2.1.1) - line 140 line 130 (of this section) - line 140 line 150.
String "161". Check if the condition is true: the result line 131 (of this section) - line 141 (of this section) should be less line 151must also be less than or equal to the result line 131 (from section 2.1.1) - line 141 (from section 2.1.1). If the condition is true, then indicate the result line 131 (of this section) - line 141 (of this section), otherwise just specify line 151.
String "162". Check if the condition is true: the result line 132 (of this section) - lines 142 (of this section) should be less line 152must also be less than or equal to the result line 132 (from section 2.1.1) - lines 142 (from section 2.1.1). If the condition is true, then indicate the result line 132 (of this section) - lines 142 (of this section), otherwise just specify line 152.
String "163". Check if the condition is true: the result line 133 (of this section) - lines 143 (of this section) should be less line 153must also be less than or equal to the result line 133 (from section 2.1.1) - lines 143 (from section 2.1.1). If the condition is true, then indicate the result line 133 (of this section) - lines 143 (of this section), otherwise just specify line 153.
Section 1.1 (for taxpayers on the STS "Revenues")
String "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. Moreover, only line 010 must be filled in without fail. Lines 030, 060 and 090 are filled in if during the year the entrepreneur changed his place of residence or the organization changed his location. Otherwise, dashes are put in them.
Line "020". If you are not a payer of the trading fee, then simply calculate using the formula line 130 – line 140 and if the result is more 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 more than zero, then indicate this amount.
String "040" line 131 – line 141 – line 020
If you pay a trade fee, then calculate according to 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 more than zero, then indicate this amount. If the result is negative, it is necessary to put dashes in this line, and transfer the obtained value (without a minus sign) in time 050.
String "050"
String "070". If you are not a payer of the trading fee, then calculate according to the formula line 132 – line 142 – line 020 – line 040 + line 050
If you pay a trade fee, then calculate according to 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 more than zero, then indicate this amount. If the result is negative, it is necessary to put dashes in this line, and transfer the obtained value (without a minus sign) in time 080.
String "080"
String "100". If you are not a payer of the trading fee, then calculate according to the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080
If you pay a trade fee, then calculate according to 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 more than zero, then indicate this amount. If the result is negative, it is necessary to put dashes in this line, and transfer the received value (without a minus sign) to the term 110.
String "110"
Section 2.2 (for taxpayers USN "Revenues minus expenses")
Lines 210 - 213. The amount of income is shown on a cumulative basis:
String "210". Indicate the amount of revenue for the first quarter.
Line 211. Indicate the amount of income for the half year (amount for the first and second quarter).
Line 212. Indicate the amount of income for 9 months (the amount for the first, second and third quarter).
Line 213. Indicate the amount of income for the year (the amount for the first, second, third and fourth quarter).
Lines 220 - 223. The total 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". Indicate the amount of expenses for the first quarter.
Line 221. Indicate the amount of expenses for the first half of the year (the amount for the first and second quarter).
String "222". Indicate the amount of expenses for 9 months (the amount for the first, second and third quarter).
String "223". Indicate the amount of expenses for the year (the amount for the first, second, third and fourth quarter).
String "230". If you had a loss for previous years, then indicate here the amount by which you wish to reduce the tax base. At the same time, the above revenues should exceed expenses at the end of 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 by the formula line 210 - line 220 and indicate 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 obtained value (without a minus sign) in the term 250.
Line 241. Calculate by the 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 received value (without a minus sign) in the period of 251.
Line 242. Calculate by the 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 received value (without a minus sign) in the period of 252.
Line 243. Calculate by the formula line 213 - line 223 - line 230 and indicate 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 in the period 252.
Lines 250 - 253. The amount of losses is indicated if any of lines 240 - 243 turned out to be negative:
String "250". It is filled with the value of line 240 (without a minus sign), if it turned out to be negative.
String "251". It is filled with the value of line 241 (without a minus sign), if it turned out to be negative.
String "252". It is filled with the value of line 242 (without a minus sign), if it turned out to be negative.
String "253". It is filled with the value of line 243 (without a minus sign), if it turned out to be negative.
Lines 260 - 263. Indicate the tax rate for the reporting (tax) period applicable in your region line by line (subjects of the Russian Federation have the right to set the rate from 5% to 15%). Most entities use a 15% rate.
Lines 270 - 273. The product of the tax base for the corresponding period and tax rate is calculated and indicated. If in lines 240–243 there are dashes, then in the lines corresponding to them 270–273, dashes are also necessary.
String "270". Calculate by the formula line 240 x line 260: 100 and indicate the down payment for the first quarter.
Line 271. Calculate by the formula line 241 x line 261: 100 and indicate the down payment for six months.
Line 272. Calculate by the formula line 242 x line 262: 100 and indicate the advance payment for 9 months.
Line 273. Calculate by the formula line 243 x line 263: 100 and indicate the tax for the year.
String "280". Calculate by the formula row 213 x 1/100 and indicate the minimum tax.
notethat line 280 needs to be filled out, even if at the end of the year you are not required to pay a minimum tax.
Section 1.2 (for taxpayers USN "Revenues minus expenses")
String "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. Moreover, only line 110 must be filled in without fail. Lines 030, 060 and 090 are filled in if during the year the entrepreneur changed his place of residence or the organization changed his location. Otherwise, dashes are put in them.
If the OKTMO code consists of 8 characters, then three empty cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code with.
Line "020". Specify a value from line 270.
String "040". Calculate by the formula line 271 - line 020 and indicate the down payment amount for the half year. If the result is negative, it is necessary to put dashes in this line, and transfer the obtained value (without a minus sign) in time 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 by the 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, it is necessary to put dashes in this line, and transfer the received value (without a minus sign) in the period 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 by the formula line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and indicate the tax amount for the year. If the result is negative, it is necessary to put dashes in this line, and transfer the obtained value (without a minus sign) 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". It is filled 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 received value (without minus sign) to the term 110. This means that against the minimum tax you will count the advance payments paid (you must provide the IFTS in any form with a set-off, to which attach copies of documents confirming payment of advance payments).
Section 3
This section is informative and introduced in 2015 in the new declaration of the simplified tax system.
Taxpayers who did not receive property (including cash), work, services as part of charity work, earmarked receipts, earmarked financing (clauses 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 USN Declaration
The declaration is submitted to the tax office:
- IP - at the place of 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
Declaration on the simplified tax system 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, and the second (with the necessary mark) will be returned. This paper will serve as confirmation that you have submitted the declaration.
- By registered post with a list of attachments. In this case, there should be an inventory of the investment (indicating the sent declaration) and a receipt, the number in which will be considered the date of delivery of the declaration.
- In electronic form on the Internet (under an agreement through one of the operators of electronic document management or service on the website of the Federal Tax Service).
Note: for filing a declaration through a representative - An individual entrepreneur must issue a notarized power of attorney, and organizations must write out a power of attorney in simple written form (signed by the head and stamp).
note, when submitting a paper declaration, some tax authorities may require:
- attach the declaration file in electronic form on a diskette or flash drive;
- print a special barcode on the declaration, which 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 fulfill may lead to an unsuccessful attempt to submit a declaration.
USN Zero Declaration
To fill out a zero declaration on the STS "income" you need:
- Fill the title page in the usual way.
- In section 1.1, fill in the 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.