Zero declaration on the simplified tax system: what is it, how to fill it out correctly and when to submit it. Zero declaration
All enterprises and individual entrepreneurs submit tax returns every year. This obligation remains even if the income for the reporting period was not received. It is necessary to report to the IFTS, ignoring the obligation to timely submit reports will result in penalties.
Let's figure out how to fill out the "zero" declaration on the simplified tax system yourself. Let's talk about the intricacies of design and the requirements for it.
Basic requirements for filling
The absence of performance results greatly simplifies the execution of a "zero" declaration, no calculations need to be made. All that is required is to carefully enter everything into the established form. necessary information and details.
For information: to fill in the zero declaration, use standard form for USN.
General rules for filling out the form:
- the title page must be completed by all individual entrepreneurs and LLCs without exception;
- each cell corresponds to only one character - a digit or a letter;
- in the absence of information in the cell, a dash is put;
- sections 1.1 and 2.1 are intended for entering information by enterprises operating in the "Income" mode;
- sections 1.2 and 2.2 are drawn up by companies and entrepreneurs on the simplified tax system according to the formula "Income minus expenses";
- the first and second sections begin with the code of the object of taxation: number 1 corresponds to the object "Income", number 2 - "Income minus costs";
- page numbering is end-to-end, numbers are put down in the "Page" fields located at the top of each sheet.
Title page layout
Let's consider how to correctly fill out a zero declaration on the example of the reporting of IP Gartunova M.N.
We begin to fill in from the top of the first page, entering the necessary information in each field.
Field name | Information |
---|---|
Information is entered from the registration documents issued for the opening of an individual entrepreneur or company |
|
Correction number | Designation 0 - when submitting a form for the year, 1 - when submitting a corrected declaration, 2, 3, etc. - with subsequent adjustments |
34 - when submitting annual reports, 50 - when changing the tax regime, reorganizing or any other changes in the status of the enterprise, or closing it before the end of the year |
|
Reporting year | The period for which information about the work is presented |
Tax authority code | The first four digits of the TIN, or specified in registration documents. In the presented example - 7404 |
Location of account | 120 - for individual entrepreneurs, 210 - for companies. If there was a reorganization of the enterprise, then the code is 215 |
Taxpayer | Company name or full name |
Type of activity code according to OKVED | Is affixed from extracts from the Unified State Register of Legal Entities(for LLC) or USRIP (for individual entrepreneurs) |
Form of reorganization | To be filled in only by reorganized or restructured enterprises, as well as those subject to liquidation. The applied codes (from 0 to 6) indicate the degree of change in the status of the organization. For IP, these fields are not relevant. |
TIN/KPP of the reorganized enterprise |
|
Contact phone number | Valid phone number is entered |
On … pages | Number of pages of the submitted form, usually 3 sheets |
Attached supporting documents or their copies | The number of sheets of documentary applications confirming certain information. In the absence of applications - dashes. |
Important: The right part is filled in by an employee of the tax authority, it is not required to fill it out on your own, otherwise, when submitting reports, it will be returned as incorrectly filled out.
In this block, in our example, only the signature of the entrepreneur and the date the form was drawn up are put. An individual entrepreneur who personally submits a declaration has the right not to enter a full name, but only to confirm the data with a signature.
This concludes the title page. Further, for enterprises of different tax regimes, different form sheets are drawn up.
A sample of filling out the declaration of the simplified tax system, taxable base "Income"
Individual entrepreneurs and LLCs in the "Income" mode fill out sections 1.1, 2.1. Consider the design of section 1.1 using the example of IP Gartunov. At the top of the sheet, enter the TIN / KPP and number the page.
Let's look at the table:
All other cells are crossed out.
The execution of section 2.1 begins with the TIN / KPP and the sheet number.
In our example, the IP works without hired personnel, so field 102 contains sign 2.
A sample of filling out the declaration of the simplified tax system, taxable base "Income, minus expenses"
Consider the procedure for reporting on the example of Absolut LLC.
We list the differences in filling in the fields of the title page: the code "at the location of the account" is 210, in the field "Reliability of the specified information" the full name of the director of the LLC is entered. We then proceed to section 1.2.
Section 1.2 begins with filling in the TIN / KPP and the sheet number. Here, as in section 1.1, field 001 is filled with a code indicating the applied special mode - 2.
In field 010 - OKTMO code, which may not be repeated in fields 030, 060, 090, if the place of residence of the individual entrepreneur or the address of the enterprise has not changed. This section is signed and dated.
In section 2.2, the main fields to be filled in are line 201, where the code indicating the tax regime is 2, as well as lines 260-263. In them, in accordance with the periods, interest rate tax.
In all other cells of the "zero" form, dashes are put down.
The new reporting form for the simplified tax system contains an additional reference 3rd section, introduced since 2015 for payers who during 2014 received income in any form (value or in kind) for services in the format of charitable activities or targeted financing and targeted income. But among entrepreneurs and organizations on a simplified regime, such receipts are a rare occurrence, and if such operations have not been carried out, this section is not filled out.
Methods for filing declarations with the IFTS
You can submit the form to the IFTS:
- on paper personally by the head or through an authorized person upon presentation of a power of attorney, in 2 copies. One remains with the inspector, the second marked by the IFTS is returned to the payer;
- by mail with a mandatory description of the attachment, which, together with a receipt, is a confirmation of the submission of the declaration;
- via electronic services or the FTS website.
All organizations and individual entrepreneurs annually submit tax returns, regardless of whether financial and economic activities were carried out in the reporting period or not.
As such, the concept of zero reporting does not exist. This name is used by tax inspectors and accountants. “Nulevka” under the simplified tax system is rented out by companies and entrepreneurs who for some reason had no income and, as a result, the calculated tax is zero.
At the same time, it is important to take into account the following nuances:
- If the amount of fixed insurance premiums for IP more than the amount tax or equal to it, then the entrepreneur can provide a "zero" for the simplified tax system. But if he has a staff of employees, it will not work to reduce the tax base by more than 50% of the amount of contributions.
- An LLC cannot submit a zero declaration in this case, since in the absence of employees there is still a director (owner of the organization). The maximum is to similarly reduce the tax base by 50% due to insurance premiums.
- If a company or an individual entrepreneur with the object of taxation "income minus expenses" carried out financial and economic activities and received income, but at the end of the reporting year a significant loss occurred, form zero reporting they also can't. Which is quite understandable, because there is a certain minimum tax threshold (1%), which is paid on a “simplified” basis in this case.
Deadlines and possible sanctions
Zero declaration according to the simplified tax system, it is provided annually at the end of the reporting period:
- for individual entrepreneurs - until April 30 or early May, depending on the weekend;
- for LLC - until March 31.
Organizations and individual entrepreneurs upon liquidation must provide a form for an incomplete reporting period. The term in this case is no later than the 25th day of the month next to the one in which activity was terminated.
There are no advance payments with zero profit. Penalties for errors in the report are not provided. The only fine is 1000 rubles in case of violation of the deadlines.
Procedure for filling out a zero declaration
Since there are no calculations in the “zero”, its compilation does not provide for any special difficulties. Declaration form used according to KND 1152017.
The form is filled out in a certain sequence:
Page | Content |
---|---|
Page 001. Title page |
|
Page 002 |
|
Page 003. Section 2.1.1 (if the object of taxation is income) or section 2.2 (if "income minus expenses" is used). |
|
On pages 2 and 3, the KPP / TIN of the enterprise are duplicated. The authenticity of the specified data is confirmed by the signature CEO company or individual entrepreneur with indication of initials, date of preparation of the report and seal on the title page.
Even if during the reporting period an individual entrepreneur did not conduct activities and, therefore, did not receive income, he will still have to report to the Federal Tax Service and other regulatory authorities. In this case, a standard package of documentation, drawn up in accordance with legislative requirements, is subject to submission to the regulatory authority.
What is zero reporting?
Zero reporting is documentation to be submitted to the regulatory authority, the variable indicators of which are assumed to be zero. It is worth noting that current legislation such a concept has not been established, it is used exclusively in the process of informal communication and cannot be reflected in official documents.
The need to submit it is due to the fact that any individual, is subject to taxation and is obliged to report on the results of its activities to the supervisory authority, regardless of whether it received income in the reporting period or not. Failure to submit reporting documentation to the IFTS will be qualified as a violation of the deadlines established by law for the submission of reporting documentation, as a result of which a fine will be imposed on the entrepreneur. Its size depends on the type of reporting not submitted to the IFTS, as well as on the number of such reports.
How to submit a zero return?
Clause 2, Article 80 tax code The Russian Federation provides for individual entrepreneurs, regardless of the taxation regime they choose, the possibility of submitting a single simplified tax return. This document must be submitted to the territorial tax office no later than the 20th day of the month following the reporting period (quarter, six months, 9 months or a year).
It can be filed both on paper and, at the request of the taxpayer (with the exception of cases established by law, in which reporting is submitted exclusively through telecommunication channels). The submission of such a declaration is not mandatory - an entrepreneur can also submit a standard reporting package by filling it out in a simplified form and putting dashes in most of the fields to be filled out.
Individual entrepreneurs working on UTII do not have the right to submit zero reporting to the tax authority. In this case, the amount of tax payable to the budget is fixed and does not depend on the amount of income received by the taxpayer during the reporting period.
Apart from tax reporting individual entrepreneurs with employees are required to submit reports to the Pension Fund and the Fund social insurance. In the event that during the reporting period no payments were made to employees, it is necessary to submit reports to the indicated authorities in accordance with the RSV-1 and 4-FSS forms, respectively, putting dashes in the columns to be filled in based on the payments made. If an individual entrepreneur does not have employees, he does not register with the FIU and the FSS, and, therefore, is not required to submit zero reporting.
In the event that an individual entrepreneur has suspended his activities and during the reporting period did not carry out any operations that generate income, he must submit reports to the regulatory body, called zero. This can be done in two ways: by filling out all the required documentation based on the amount of income, equal to zero or by filing a simplified tax return.
The legislator reserves the right to choose the form of reporting for the taxpayer. In addition, if an individual entrepreneur has employees who were not paid during the reporting period wage, it is necessary to submit zero reporting to the Pension Fund and the Social Insurance Fund.
The simplified taxation system is special treatment replacing several taxes (personal income tax, VAT, property tax) in one payment. To apply, you must write an application for the transition (if, during registration, the IP does not notify the tax authorities of the transition, the OSNO will automatically apply). One of the main requirements for IP on the simplified tax system is the obligation to regularly report on the results of economic activity, calculating the taxable base from the profits received. But what if the entrepreneur did not receive a positive result from the business or at all, while we are not talking about closing the IP. In such situations, the individual entrepreneur must provide zero reporting to the Federal Tax Service. How to correctly fill out the form, and what methods for transfer to the Federal Tax Service exist.
Russian legislation does not regulate the concept of “zero IP declaration”, such a definition is used by business entities to designate a document reflecting the results of activities for the reporting tax period, during which there were no movements on IP accounts. In other words, formations tax base not happening.
Zero reporting is allowed for individual entrepreneurs:
- If there are zero performance indicators (missing income and expenses do not allow to form the amount of tax payable).
- When the amount of tax is reduced to zero (in cases of a decrease in the amount payable by the amount of expenses).
In the first case, it is assumed that:
- there are no signs of doing business, as well as movement on IP accounts;
- checks, waybills, invoices are not issued;
- Employees are not paid salaries, there are no expenses.
In addition to these cases, a “zero” can be submitted by a businessman who has just completed the registration procedure as an individual entrepreneur and has not yet begun to carry out activities. The deadline for filing a “zero” declaration is standard - annually until April 30th. At the same time, tax legislation does not determine how many reporting periods an entrepreneur can submit a zero declaration. Therefore, an individual entrepreneur has the right to file a "null" until the deregistration or the appearance of income.
Features of filling out the declaration are related to the taxable base for the simplified tax system chosen by the individual entrepreneur. So, when calculating tax payment taking into account the "net" income (after subtracting all expenses), losses for the past year may occur. However, this is not grounds for non-payment. minimum tax: you have to pay 1% of the income. At the same time, business entities that are on the simplified tax system "income" are exempt from paying taxes in the absence of income.
It should be noted that reporting also depends on the presence or absence of hired personnel.
If the individual entrepreneur is an employer, in addition to the annual declaration of profits and information on the average headcount as of the beginning of the year, it is necessary to provide reports every quarter in the form of:
- declarations 4-FSS and RSV;
- personalized account.
Entrepreneurs on the "simplified" without employees are exempted from reporting in Pension Fund, but are required to deduct mandatory fixed contributions for themselves to the PFR and FFOMS.
The absence of signs of the functioning of the business does not serve as a basis for non-reporting. Such a violation, as well as untimely filing, is punishable by a fine.
The tax return for individual entrepreneurs simplified 2019 zero is filled out in accordance with the established rules, including those that are generally accepted when generating reports of any form:
- enter information only in block capital letters (when filling in manually) or Courier New font size 18 (when filling in electronically);
- amounts must be indicated in full value (when rounding, general mathematical rules are used), without kopecks;
- black ink is used for filling;
- correct mistakes, make blots is prohibited;
- a separate cell is provided for each letter;
- empty cells cannot be left; dashes must be entered in blank cells;
- the field for entering the checkpoint is filled with dashes;
- if the value of the sum is zero, a dash is entered;
- pages are numbered according to the through principle;
- flashing is not required.
Entrepreneurs on the STS "income" fill out sections 1.1 and 2.1.1-2.1.2, STS "income minus expenses" - 1.2 and 2.2. The title page is filled in by all entrepreneurs.
A common question is whether a seal is needed on the IP declaration. Entrepreneurs are allowed to carry out activities without using a seal, in connection with this, even taking into account the presence of a seal in the declaration, an individual entrepreneur has the right to affix only a signature.
The correct declaration template is contained on the official website of the Federal Tax Service www.nalog.ru.
When compiling the title page of the "zero" it is necessary to focus on next order:
- The TIN field is from the IP registration documents.
- The value of the correction number may vary: "0" - during the initial filing annual reporting, "1", "2" - when clarifying the data, i.e. correcting previously submitted information.
- Several values are provided for the "Tax period" field: "34" - year; "50" - upon termination of business; "95" - change of the taxation system; "96" - upon liquidation of the direction of activity, within which the "simplified" system was applied, but with the continued existence of the business.
- The reporting year field requires the filing year to be entered.
- The code of the tax authority is indicated in the registration documents of the individual entrepreneur (also corresponds to the first 4 digits of the TIN).
- Name of the entrepreneur.
- OKVED code.
- Phone for communication.
- The number of pages is summarized.
- Date and signature are affixed.
Individual entrepreneurs on the simplified tax system “income” fill out the sections corresponding to the form of the taxable base on the basis of the following rules:
- 1: numbering "002", OKTMO (code of the region of residence of the IP according to of the all-Russian classifier). Each cell of lines 020-110 must be filled in with a dash. Signed and dated below;
- 1.1 - numbering "003", line 102 has two filling options: "1" - if the entrepreneur did not use the labor of employees for the reporting year; "2" - if hired labor was used. Lines 110-113, 130-133, 140-143 are filled with dashes. In lines 120-123, the value of the tax rate is entered;
- 1.2 is the calculated amount of the sales tax to reduce the tax payment for the business in respect of which tax legislation sales tax is set. Consists of 2 sheets. Other lines are filled with dashes.
Entrepreneurs who use as a tax base net income(net of all costs), you must be guided by the following rules:
- according to section 1.2: numbering "002", OKTMO according to the principle indicated earlier. Cells of lines 020-110 are filled with dashes. The bottom is also required to be signed and dated;
- according to section 2.2: lines 210-253, 270-280 are filled with dashes, and the value of the tax rate is entered in lines 260-263.
If the IP does not earn, that is, there is no income, this fact is not a basis for exempting the IP from paying fixed contributions for themselves and employees in the FIU. However, section 2.1.1 of the zero declaration does not give their sums. This is due to the fact that it is incorrect to display the amount of contributions that exceed the calculated amount of tax (zero). Taxpayers have the opportunity to use the online service for filling out the declaration - the Declaration program on the website of the Federal Tax Service. To use the service, you need to download the application and follow the instructions on the site. Entrepreneurs will only need to print the finished document.
With the electronic filling method, zero USN declaration, it is allowed to print the form without familiarity frames. The absence of dashes in blank cells is also allowed.
In addition to the above methods of creating a declaration, it is worth noting one more - using special programs and resources that online will allow you to check the correctness of filling.
There are several ways for entrepreneurs to submit a declaration to the IFTS:
- personally - you need to visit the tax authorities on your own. It is important to provide 2 copies of the declaration, one of which will be stamped by the tax authorities with a mark of acceptance. This copy will act as proof of submission of documents;
- through a representative - registration is mandatory notarized power of attorney;
- by mail (registered mail) - it is necessary to attach an inventory in two copies, as well as a receipt, the date of which will serve as the date of filing the declaration;
- online.
When transferring in paper form, the IFTS authorities may require you to provide documents on electronic media or print a barcode that duplicates the information from the declaration. On the question of how to submit a zero tax return for an individual entrepreneur on the simplified tax system via the Internet, it is worth dwelling in detail.
There are two options available:
- with help Personal account taxpayer - entry is carried out using the login and password printed on registration card, which can be obtained from the Federal Tax Service, without reference to the place of residence. For issuance, it is obligatory to present a passport and TIN. The second access method is obtaining an electronic signature, the key certificate of which is issued by a certification center accredited by the Ministry of Communications of the Russian Federation;
- through the State Services Portal - it is important to have a verified account. The transfer is carried out through the "Filing a tax return" section.
The filing date is the day the declaration was sent, not the date it was received. tax authorities. The declaration must be signed with an EDS (electronic digital signature).
At the same time, the filing of a declaration for an individual entrepreneur may not take place if the fiscal authorities refuse to accept.
The reasons may be:
- missing electronic signature;
- incorrectly selected body of the Federal Tax Service;
- filling errors;
- the full name of the payer is missing;
- EDS does not belong to the taxpayer.
Do not ignore the obligation to submit a zero declaration or violate the regulated deadlines. Violations are punishable by a fine of 1 thousand rubles.
Any profit in our country is subject to taxation. Not a single citizen who has opened his own business has the right to avoid taxes or cancel them. The profit received from the implementation of the business is indicated in a document called a tax return.
But reporting necessary not only for successful entrepreneurs, who received profit for any period, but also to the person who did not receive any income during this period.
The entrepreneur must inform the tax authorities that he had no income, and he has nothing to pay taxes on.
The same should be done if work in given period not done at all. That is, the company was properly registered, but did not start its activities in the reporting period
In any of these situations, the entrepreneur files a tax return.
As such there is no special form of a zero tax return for individual entrepreneurs. This name is used exclusively at the household level and means that the report indicates zero profit, which cannot be taxed.
Who submits "zero"?
As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:
- The firm received no income reporting period or suffered losses.
- The activity of the enterprise was not carried out.
- Entrepreneurial activity has begun. But soon the company was liquidated.
Submission deadlines
IP declaration on UTII
Possibility of zero quality not provided by law.
The concept of imputed income involves the payment of the amount not from profit, but according to a preliminary calculation. This means that the payment of UTII tax is mandatory.
Actual cases of registration of nulls by businessmen working on the "imputation" exist, but this is a rarity. The tax authorities have already voiced their negative position on this issue..
Even the approval received from the final inspector to submit a "zero" for UTII after the expiration of time, the fact may become known to the regulatory authorities. Then the court, and consequently, punishment cannot be avoided.
An individual entrepreneur working under such a taxation scheme should, as soon as possible, deregister in tax service in case of downtime of his enterprise and lack of profit.
Deregistration does not entail registration as an individual entrepreneur. Deregistration means the abolition of the obligation to pay tax, therefore, there is no need to file a declaration.
LLC Declaration
From IP this organization characterized by the presence of hired workers. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must account for personal income taxes.
In case of legal entity null declaration may raise suspicions of the tax authorities, since an LLC needs at least an executive director. This means that the employee performs duties and receives wages.
Although entrepreneurs can find a loophole in these circumstances. If wages were not paid for the reporting period there is no need to submit a report. The employer writes an explanatory letter stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.
Zero tax return: how to fill out the form?
In a null declaration there are no calculated figures, so it is easier to fill it out than usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.
- TIN/KPP.
- The revision number is 0.
- Tax period - 34 (year), 50 (upon closing or reorganization).
- IFTS code.
- Activity code (OKVED).
- The name of the sole proprietorship or LLC.
- Second:
- Line 001 - indicates the object from which the tax is paid (1-income, 2-income minus expenses).
- Line 010 - OKTMO (entered in the line for OKATO).
- Line 020 - budget classification code.
- In the third only cell 201 is filled in, which indicates tax rate(income - 6%, income minus expenses - 15%). The rest are crossed out.
All pages are certified in the same way as the first.
First page contains all information about the organization:
In a special place, the seal and signature of the head with a transcript, the date of submission are put.
All other lines must be filled with dashes.
And you can download a blank form of a zero tax return.
Now you know how to file a zero tax return. Her performance does not require complex operations and actions. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task on their own.