How to draw up and submit a single tax return for “simplification”: a detailed and complete instruction. How to fill out and when to file a tax return on the simplified tax system
A simplified declaration is only submitted once per the calendar year results (Art. 346.23 of the Tax Code) - this is a tax period. Organizations need to report until March 31 in the post-reporting year, individual entrepreneurs - until April 30.
When the declaration on the simplified tax system is delivered at other times
The declaration on the simplified tax system is required to be submitted once a year, but there are exceptional cases in which reporting must be submitted earlier.
The organization or individual entrepreneur completed the activity . The declaration must be submitted before the 25th day of the following month after the company’s closure, provided that a tax notice has been submitted to terminate the activity. In this case, when filling out the declaration on the cover page in the column “Tax period” we put code 50 “Termination of activity”.
An organization or individual entrepreneur forcedly 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 “simplification” was lost. For example, you violated the criteria for applying the simplified tax system in August, so you’ll hand over the simplified declaration until October 25th. On the title page of the declaration in the column “Tax period” we put code 95 “Transition to a different taxation regime”.
we under what conditions and in what order do companies switch from STS to OSNO.
USN Declaration for the 3rd quarter of 2018
A declaration is only issued for the 3rd quarter if the company or individual entrepreneur started operations in the 3rd quarter and completed it in the same quarter. Frankly, the case is rare. In this case, the declaration is submitted on the annual declaration form, but data on income and expenses will be entered only for the 3rd quarter.
USN Declaration for the 4th quarter of 2018
A declaration is only issued for the 4th quarter 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 data is entered only for the last quarter of the year.
Penalties and fines
The tax authority after receiving the declaration verifies the data from the declaration and the amount of the advance payments received. If you have made a mistake in calculating advances, then you will only be fined. If you made a mistake in the declaration or didn’t send the advance payment on time, this is punishable by fines.
According to article 119 of the Tax Code of the Russian Federation, the penalty for failure to meet deadlines will be from 5 to 30% of the amount of tax paid (but not less than 1000 rubles), and 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 the individual entrepreneur or company from submitting the 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 fine will amount to 300 - 500 rubles.
Important! If, after 10 days from the deadline for delivery, you have not yet sent a report to the IFTS, then the company’s current account may be blocked (section 2, Art. 76 of the Tax Code).
Where to submit the report on the simplified tax system
Taxpayers submit a report to the tax office in which they are registered. For an individual entrepreneur, this is tax at the place of residence of the entrepreneur as an individual, for organizations it is tax at the address of the legal entity registration. If the organization has several offices, the declaration is handed over at the place of registration of the head office. There are three ways to submit a report:
by mail (valuable letter + described attachment);
personally in hand (bring the original + copy for the Federal Tax Service and the IP itself);
in electronic format (using an electronic document management system and digital signature or through the IFTS service or through a telecommunications operator).
Read more about the zero declaration of the simplified tax system
If the individual entrepreneur or company during the reporting period has not been “noticed” in any activity, it is still necessary to file a zero declaration. Depending on the object of taxation, two options appear here:
1. Income:
fill in 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 in 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 verify it before sending. Report online, keep accounting in Kontur.Accounting, payroll, exchange electronic documents with contractors and control the finances of the company directly in the service. The first month of work is free for all new users!
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 of delivery in electronic form are 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).
Terms for submission of a declaration to the simplified tax system
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 not forget 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 the submission of a tax return on the simplified tax system for organizations in 2019 has been 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 by 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 declaration 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 the USN 6% and USN 15% (section 1 and section 2). Payers of the simplified tax system "income" fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying 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 financing (a 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 (USN “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 sets: “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 IFTS 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 economic activity code". Indicate any code of the types of activities carried out by you. 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 is the number of sheets of documents attached to the declaration (for example, a power of attorney of a representative). If there are no such documents, put dashes.
Block " Power of attorney and completeness of information specified in this declaration».
It is necessary to indicate in the first field: “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 IE submits the declaration, 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 leader 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 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 the individual entrepreneur or LLC made payments to individuals in the past year, that is, there were employees) or “2” (if the individual entrepreneur worked alone in the past year).
Lines 110 - 113. The amount of income is shown on a cumulative basis:
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". 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 (amount for the first, second, third and fourth quarter).
noteif 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 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 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 on a cumulative basis 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).
String "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 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 (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 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 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).
Line "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 that 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) - line 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) - line 142 (from section 2.1.1). If the condition is true, then indicate the result line 132 (of this section) - line 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 IP's place of residence 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.
String "020". If you are not a payer of the trading fee, then simply calculate according to 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 the period 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) in 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 half-year (amount for the first and second quarter).
Line "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 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 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 15% rate.
Lines 270 - 273. The product of the tax base for the corresponding period and tax rate is calculated and indicated. If there are dashes in lines 240–243, then dashes must also be inserted in lines 270–273 corresponding to them.
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 IP's place of residence 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 the three empty cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code with.
String "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 the period 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 obtained value (without a minus sign) in time 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 received value (without a minus sign) in 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.
The tax return for SP 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 on time, you can not only get caught up in fines - the tax inspectorate has the right to freeze a bank account and organize an administrative check.
What is a tax return
The essence of the term “IP tax return” is disclosed in the Tax Code of Russia. In simple words, this 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 to exercise tax control over the procedure for calculating and paying tax. Depending on the chosen form of taxation, IE pays different taxes and is obliged to report on each of them. For example, on the main system, an individual entrepreneur pays mandatory VAT, personal income tax and property tax. So it is obliged to hand over at least 3 documents.
A special form is provided for each tax report, that is, it cannot be said 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, adjustment number, phone number, number and name of the tax authority, codes of the tax period and OKVED, signatures, date.
- Section 2: KBK, OKTMO code, actual address at which the activity is carried out, duty calculation and type of activity code.
Types of declarations
All IP declarations can be divided into main, updated, zero and final. The main one is served by all entrepreneurs. It indicates information on all income received in the course of business. But the remaining types should be formalized only in special cases:
- Updated only individual taxpayers. Those who need to deposit adjustments to the already filed main. It can be requested by the tax office if it finds inaccuracies or errors in the calculations, but the entrepreneur himself can also file it. The revised document is drawn up in the same way as the primary one, but a special stamp will appear on the front side of the form, and in the second section the serial number of the correction.
- Zero is served by those businessmen whose activities were suspended during the reporting period. Not everyone can resort to this form of reporting and be exempted 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 is the one served before closing IP. If you do not report to the IFTS, it will not accept the closing statement.
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 tax system.
IP on OSNO
OSNO - 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 is developing simplified regimes that have less red tape. But many businessmen are still working with OSNO, as large counterparties prefer those who pay VAT. So they can reduce the size of their tax deductions.
The above amount of taxes on the basic taxation system is not limiting: depending on the type of work performed, it may increase by a duty for mining, excise taxes, as well as water, land or other mandatory contributions.
PIT reporting
Personal income tax payers submit 2 types of reports - on forms and. The latter is filled out once, as soon as the IP transfers to OSNO and receives its first income for the year. It should indicate the amount of income received and the size of the estimated annual income.
Using this information, the tax authorities will calculate the advance payments and send the payer a notification with the indicated amounts and terms of payment. After that, you cannot submit a 4-personal income tax return. Even next year.
The IP income statement on form 3-NDFL is filed at the end of each reporting year. Deadline is April 30th. When this day falls on a weekend or holiday, the date shifts toward the next working day.
VAT reporting
For VAT report must be filed. Data is entered into it from the following documents:
- invoices;
- books of purchases / sales;
- other accounting registers.
VAT returns are submitted in electronic format. The tax authorities will take it on a piece of paper, but write a fine. This procedure is approved by article 174 of the Tax Code.
KND 1151001 shall be surrendered by the 25th day of the month following the reporting quarter. When during the whole period the individual entrepreneur does not work and can confirm this by the absence of movements on the accounts and cash register, he has the right to submit a general simplified declaration instead of quarterly.
Property tax
The entrepreneur himself does not calculate property tax. This is done by the tax office, after which it sends a notification to the taxpayer, it indicates the amount of payment and the due date. Therefore, the declaration of this type of duty not carried out.
Reporting at UTII
UTII is calculated by some ideal income, which the state imputed for a specific activity and region. And this is a huge minus of the regime, because how to submit a tax return for individuals who did not function in the reporting period will still have to. The duty is mandatory, 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 available and has clear limitations:
- Less than 100 employees;
- Less than 25% share of other organizations;
- An appropriate activity.
In 2019, IPs must submit a new UTII form. The following fields are changed in it:
- Removed the line for BSC from the first section;
- From the second excluded codes perch;
- In Appendix 3, paragraphs 4, 5 are updated;
- New barcodes;
- In the third section, a field for contributions for oneself is added under number 030, until 2017 IP owners could reduce the tax only on fees paid in favor of employees, therefore only line 020 was provided in the form;
- In the fields 020, 030 of section number three, new formulations appeared.
The declaration of imputation 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 submit a tax return in any of the existing ways: in person, through a representative, by mail, through the Internet. And if more than 25 people, only electronic submission is allowed.
When filling out a tax return, the following nuances should be taken into account:
- The coefficient K1 today is the same as in 2018 - 1,798;
- You can find out K2 (line 060) only at local authorities, many of them have changed;
- K2 is rounded to thousandths;
- The remaining values \u200b\u200bare up to round sums;
- If an individual entrepreneur reports on several types of work under different OKTMOs, then additional lines 010, 020 in the first section should be completed.
Reporting on the simplified tax system
STS is the same general mode, 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.
A simplified taxation system implies the payment of only one single tax, according to which the 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%.
- Costs. Individual income is taxed minus the expense at a rate of 15%.
The deadline for submitting a declaration for an individual entrepreneur at the USN 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 does not verify the legality of the advances made, leaving them to the conscience of the taxpayer. But only before filing a tax return on the simplified tax system, is it carried out reconciliation of accrued and paid amount.
STS has one indisputable advantage over UTII - in this mode, if the company worked negatively, a zero tax return is filed. To do this, fill out the same form, but in a slightly different way:
- For FE on USN 6%, the title page, section No. 1.1 and section No. 2.1.1 are to be filled out. If the payer pays the trade fee, it is also necessary to fill out section No. 1.1.2.
- For IP on USN 15%, the data is entered in the title page, section No. 1.2 and section No. 2.2.
- When the IP submits a zero return, section 3 is not necessary.
Filling order
The tax return must be completed in accordance with the requirements that the legislation puts forward to this kind of documents:
- Use capital letters and a black ink pen.
- If you print, be sure to set the font Courier new.
- Do not scribble, do not resort to the help of the corrector.
- Remember that each cell is a place for one character or symbol.
- A blank dash must be entered in empty cells., not at all 0.
If the amount in some calculation is 0, then put a dash instead.
- Do not flush the report or print the text on both sides of A4.
- Start filling out the declaration from the last page, then proceed to section 1 and only then to the title page. This is more convenient, since the final information, which was calculated on the previous ones, is indicated on the title page.
- All values \u200b\u200bare rounded to the nearest whole, 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 all the necessary documents next to you. You must be required to:
- details of the IFTS;
- certificate of registration with the IFTS;
- statements confirming payment of taxes;
- oKTMO, KBK, OKATO, OKVED code.
Which body to file
Entrepreneurs submit tax reports to the “native” tax office. That is the one in which the registration took place. Its location always coincides with the place of residence of the individual entrepreneur.
Reporting is submitted in 2 copies. The first employee should pick up, and the second should be equipped with a special mark and give the PI. The returned copy should be hidden in the folder with reports.
And a few more nuances:
- When sending the declaration by mail, one copy of the report is enclosed in the registered letter. And as a confirmation of the acceptance of the declaration by the controlling body, you can use a receipt for sending, a notice with the seal of the IFTS and the signature of its employee.
- If a businessman combines several modes, a declaration must be submitted for each.
Methods of delivery
The most understandable way to submit reports is a personal visit to the tax office. But if you are in another country, do not rush to book a plane ticket, because you can remotely file a tax return with a tax agent. Here are a few options:
- Through a representative. For everything to pass legally, it is necessary to draw up and notarize a power of attorney for the attorney at the notary public.
The power of attorney can be one-time, according to it the representative will be able to submit a declaration exactly once, and a special one, which will fix him the right to continuously perform a certain action during the specified period.
- By mail. The envelope with the declaration should contain an inventory of the attachment and a completed notification form on which the employee of the Inspectorate for Inspection of Taxes who has accepted the documents will put his signature and seal. In this case, a declaration should be prepared in advance, since the delivery of the letter will require additional time. You can receive a notification both by mail and in the body itself.
- Through a personal account on the website of public services. This method requires your own electronic signature and print.
Dates for 2019 and 2020
Since, according to the legislation, the deadline for submitting reports, which coincided with the day off, is postponed to the nearest weekday, the deadlines for submitting a tax return for entrepreneurs in 2019 and 2020 may differ from the standard ones. Consider them in the table:
IP violated the terms: what will happen
A taxpayer will be fined for late submission of a tax return. Its size depends on the type and importance of reporting, the length of the delay, and the amount of tax to be paid. However, the payment of a fine does not exempt from subsequent submission of a declaration. Moreover, the earlier the debtor fulfills his duties, the less he will have to pay.
A fine is not the most painful thing an entrepreneur can expect. Very often, tax officials resort to seizure of bank accounts. They also have the right to write off the required amount to pay off unpaid tax. And if the individual entrepreneur is often in violation of the deadlines, this will be an occasion to check all his activities. The result is simple: do not want the tax question to arise for you, hand in the necessary paperwork on time.
The volume of tax reporting for applying the simplified tax system differs markedly from the reporting in the general regime, due to the fact that the “simplified” are exempt from a number of taxes. We will consider how a declaration on USN is delivered in 2018, deadlines for 2018 for other reports of “simplifiers”.
Reporting period for the tax return for the simplified tax system
The main reporting form on the “simplified account” is the tax return payable under the simplified tax system (form approved by Order of the Federal Tax Service of the Russian Federation of February 26, 2016 No. MMV-7-3 / 99).
The tax period for the simplified tax system is equal to the calendar year (Article 346.19 of the Tax Code). The IFTS declaration is filed once a year, and the deadlines for its submission are different for legal entities and entrepreneurs: March 31 and April 30 of the following year, respectively (Article 346.23 of the Tax Code).
The reporting period of the simplified tax system is a quarter, a half-year, 9 months. It is not necessary to submit reports for these periods to the STS.
Thus, submitting a “simplified” tax return for 2017 is necessary in time:
- no later than April 2, 2018 to organizations (since March 31 is a day off - Saturday),
- no later than 05/03/2018 to entrepreneurs (the deadline was postponed due to the "long" days off - May holidays).
Payment of the simplified tax system in 2018 - payment deadlines
To pay the “simplified” tax, the deadlines are set that coincide with the deadlines for submitting the annual declaration. Advances for tax 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).
Terms of payment of the simplified tax system in 2018:
- tax for 2017 - April 2, 2018 for legal entities, and May 3, 2018 for individual entrepreneurs;
- advance payments of the 1st quarter should be paid no later than 04/25/2018, for the half year - 07/25/2018, for 9 months - 10/25/2018
STS: reporting deadlines in 2018
What other reports, in addition to the Declaration of the simplified tax system, should be submitted by “simplists” in 2018?
Accounting of the "Simplists"
Organizations are required to submit financial statements for 2017 to the IFTS and Rosstat before 02.04.2018. Individual entrepreneurs are exempted from this obligation (Clause 2, Article 6 of the Law of December 6, 2011 No. 402-FZ).
The STS regime does not exempt from the presentation of statistical reporting forms, the deadlines for which must be found in the bodies of the Federal State Statistics Service.
Employers at the simplified tax system: 2018 reporting deadlines
Firms and individual employers must report on personal income tax and insurance premiums for employees.
To this end, the following forms are submitted to the IFTS:
- 2-NDFL certificate for 2017 (more about the terms -);
- calculation of 6-personal income tax - on a quarterly basis (for exact dates - in this article),
- calculation of insurance premiums (deadlines in 2018, we considered).
- SZV-EXPERIENCE for 2017 (details about it in this article);
- monthly form SZV-M (not 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 type of activity - 2017 for calculating the tariff for "injuries" - no later than April 16, 2018.
Other tax reporting
In addition, organizations on the “simplified system” filed with the IFTS declarations on:
- property tax (if the legal entity has real estate taxed 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 “simplified person” is a tax agent for them (more on this and), issued invoices with VAT, or paid VAT for merchandise imports.
You can see the table of the deadlines for submission of all annual reports-2017.
Recall that in all cases for the reporting deadlines, as well as for other taxes, if they coincide with the day off, the rule applies - transfer to the next next business day.
Simplified tax system - the deadlines for reporting (with the exception of the USN declaration) do not differ from the deadlines for reporting by taxpayers based on the taxation system. The difference is only in the reporting structure. Indeed, simplists are exempt from certain taxes, and therefore, the list of reports that they are required to provide will be shorter than that of enterprises and individual entrepreneurs (IPs) located on the general taxation system. 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 tax return payable under the simplified tax system. Both legal entities and individual entrepreneurs are required to take it annually, but at different times. For enterprises, this is March 31, for entrepreneurs - April 30 of the year following the reporting year. Simplified advance payments are paid every quarter, until the 25th day of the month following the billing period. The terms for paying tax for the year for enterprises and individual entrepreneurs coincide with the deadlines for submitting a declaration.
Also, all legal entities, regardless of the tax system, are required to maintain accounting records and submit annual reports - a balance sheet with appendices. As a rule, small enterprises use simplifications for which a shortened list of reports is provided: balance sheet (f. No. 1) and income statement (f. No. 2). Regardless of the composition, the deadlines for submitting reports when reporting on simplification 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 reporting, it should be remembered that in the case when the last day of the term is a non-working day, the expiration day will be the next business day (paragraph 7 of article 6.1 of the Tax Code of the Russian Federation).
Deadlines for other mandatory reports at 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 of personal income tax and contributions to extrabudgetary funds. By the way, for IP all these reports can be considered conditionally binding. If an entrepreneur does not hire employees and does not conclude civil contracts with individuals, he may not submit the reports on personal income tax and insurance contributions listed below.
When to submit reports at the simplified tax system?
- Forms 6-NDFL and 2-NDFL are leased by enterprises and individual entrepreneurs making payments to individuals. But not always, but only in those cases when the payer must fulfill the functions of a tax agent in accordance with the law, that is, withhold and transfer to the 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, according to the results of the year it is submitted until April 1. In the same period - until April 1 - it is necessary to provide the Federal Tax Service and the form 2-NDFL (it is submitted once a year).
- The timing of the calculation of contributions to the Social Insurance Fund in the form of 4-FSS depends on whether it is provided in electronic form or on paper. The right to submit a form on paper is available to employers whose number of employees does not exceed 25 people. In paper form, 4-FSS is provided quarterly during the year, until the 20th day of the month following the reporting period, and by the end of the year - until January 20. The electronic version of this report must be submitted by the 25th of the month following the billing period and by January 25, respectively.
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- Currently, all payments to extrabudgetary funds (except for accident insurance contributions) are administered by the tax authorities and a single report is issued on them - calculation of insurance premiums. The deadline for submitting a report to the USN is until the 30th day of the month after the reporting quarter and until January 30 - according to the results of the year (generally established).
- Two more mandatory reports that taxpayers submit to the STS 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 to the Pension Fund every month, until the 15th day of the next month.
And one more reference report - information on the average number of employees that are submitted to the tax authorities annually, until January 20 of next year.
“Optional” simplification reports provided in individual cases — when to submit these reports
Consider those reports that are not mandatory with the simplified tax system, and the obligation to submit them arises only in certain cases.
Information on taxes from which the taxpayer is exempted when switching to the simplified tax system is contained in art. 346.11 (Tax Code of the Russian Federation). It also lists the conditions under which Simplists will still have to pay these taxes:
- In general, Simplists do not pay income tax. However, if such an organization receives income in the form of dividends or on operations with debt securities, then it is necessary to pay income tax on these incomes, and, consequently, to file an appropriate declaration. The deadline for the submission of income tax returns is until the 28th day of the month after the reporting quarter (settlements on advance payments) and until March 28 - according to the results of the year.
- Simplists are also exempted from VAT. But if VAT arises when goods are imported into the customs territory of the Russian Federation, then those who use the simplified tax system are also required to pay it. In this case, it is necessary to provide a VAT tax return. To simplify, the deadlines for submitting VAT reports in 2017-2018 are up to the 25th day of the month after the end of the reporting quarter.
- STS provides for exemption from property tax. But there is an exception. If the organization owns real estate, the tax base for which is defined as the cadastral value, the obligation to pay this tax arises. Consequently, it will be necessary to provide a property tax return. The deadlines for its submission are up to the 30th day of the month after the reporting quarter (settlements on advance payments) and until March 30 - 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 he must file a personal income tax return by April 30 of the year following the reporting year.
There are also taxes that both simplists and taxpayers on DOS pay only if they have a tax base.
Land tax is paid by legal entities and individual entrepreneurs owning land plots. The declaration is submitted until February 1 of the year following the reporting year.
Transport tax declaration is provided only by legal entities owning vehicles. The deadline for submitting this report is the same as for the land tax, until February 1 of the year following the reporting year.
When to submit reports on a simplification plan is not an individual issue. For Simplists only a special declaration is added and the number of reports on other taxes is reduced due to the fact that Simplifiers are exempted from the obligation to pay certain taxes (income tax, property tax, VAT, personal income tax). However, under certain conditions, they may be required to pay these taxes, in which case reporting is submitted in accordance with tax legislation.