We understand the nuances: a zero tax return - what it is, the rules and specifics of filling it out. How to fill out a zero declaration for an individual entrepreneur according to the simplified tax system: a sample
Every entrepreneur was faced with the need to fill out reports. Entrepreneurs on the simplified tax system must pay quarterly single tax and submit a declaration to the Federal Tax Service. There is nothing wrong with these documents. You just need to follow a certain sequence. Let's take a closer look at how to fill out a zero declaration.
About the document
At the end of the year, entrepreneurs who are on the "simplified" system submit a declaration, where they reflect financial results work per year. A document containing information on the amount of income and expenses must be submitted to the tax office in person or through a notary representative. If the entrepreneur did not receive income in a year, then you need to find out in advance how to correctly fill out a zero tax return for the simplified tax system.
Immediately, we note that this term is used only in oral speech. - This is a report that provides information about the absence of movement of funds for the year. Hence, the tax base on the calculation of payments to the budget is not formed. The form of such a form does not differ from the usual one, but its filling depends on the taxation system. Let's take a closer look at how to fill out a zero IP declaration, we will also provide a sample document.
rules
Entrepreneurs make out title page, and then from the end sections 2.1 and 1.1 are filled in. Data is entered manually in black or blue ink. Or the reporting is filled out using a computer program. If there is no information on some items of income or expenses, then dashes are put.
How to fill out a zero declaration for an individual entrepreneur yourself?
Most entrepreneurs have the skills to work with accounting documents, so they prefer to fill out the reports on their own. After all, instructions are provided for each form. But even a detailed study of it does not guarantee that no mistakes will be made when filling out. They arise most often due to changes in legislation. Therefore, in order to know how to correctly fill out a zero declaration on your own, you must first read the regulations.
SP at OSNO
Entrepreneurs who are served on general regime taxation, rent on a quarterly basis and annually - on income. In both cases, a zero declaration is allowed.
The VAT report is submitted for the period in which the sale was carried out. The document indicates the cost of goods, which include tax. But you need to remember that if the product was sold in the reporting month, and the payment was made later, then the tax amount is included in the next period. That is, zero reporting for the first quarter is submitted if the individual entrepreneur did not receive any payments. If the entrepreneur did not receive income for the year, then the 3-NDFL is zero. Social benefits, allowances, wages received by a citizen for fulfilling obligations under an employment contract do not apply to income.
SP with simplified taxation system
Most of the entrepreneurs are on the "simplified" system. Here you can also submit zero reporting, regardless of which taxation object is used. If the object is "income", then in their absence, you will not have to pay tax. If the scheme "income - expenses" is used, then even in the event of a loss, you need to pay 1% of the amount of income.
UTII
Provides payment fixed amount monthly, regardless of the income received. Therefore, a zero declaration for UTII is impossible.
Other reports
If an entrepreneur works alone, then in addition to the declaration according to the simplified tax system, he must submit a book of income and expenses, statistical and industry reporting. An individual entrepreneur has the right to hire up to 100 employees. But in this case, he must additionally submit the following reports:
- declaration on "simplified" (until April 30);
- data on the income of employees in the form 2 (6) -NDFL (before April 1);
- information on the average number of personnel (until January 20);
- reporting to the Social Insurance Fund on a quarterly basis (4-FSS);
- reporting and PF quarterly (RSV-1);
- information about the insured employees on a monthly basis (SZV-M);
- the book on income and expenses (KUDIR) is kept throughout the year without interruption.
so
Before studying how to fill out a zero declaration according to the simplified tax system, let's summarize all of the above. A report without income can be submitted by individual entrepreneurs who:
- are on 6% of the simplified taxation system;
- do not pay a trade fee;
- have not received income for the entire past year;
- paid contributions to the FIU on time (before December 31);
- did not receive property, did not have a job or targeted funding.
Report form
Forms of reports change from year to year. Therefore, before filling in the data, you need to make sure that you are using the new form. In this regard, LLC is easier. Entrepreneurs who use any version of the 1C program get access to the updated form immediately after it is updated.
Individual entrepreneurs who most often do not need paid software equipment have to look for reports on the FTS website. This is not always convenient. However, you can use the program "Legal entity taxpayer" (version 4.47).
The form for 2016 has also undergone many changes. Now, individual entrepreneurs on the simplified tax system of 6% must enter data on all three sheets, and indicate the rate quarterly in clause 2.1.1.
Reporting
Let's take a closer look at how to fill out a zero declaration according to the simplified tax system.
On the first title page, you must indicate the name of the LLC or the full name of the individual entrepreneur, the code The code of the Federal Tax Service and the period for which the report is submitted is also indicated here. Next, you need to number the pages and put your signatures on each sheet. Numbers are put in the format "001", "002" and "003".
- 0 - primary declaration;
- 1, 2, etc. - numbers of revised reports.
In the field "at the place of registration" of the organization, you must specify the code "210", and entrepreneurs - "120".
How to fill out a zero declaration? Clause 1.1 follows:
- Specify OKTMO;
- In the line "Object of taxation" indicate the code "1";
- In the line "Tax payable (100)" indicate "0".
How to fill out the zero declaration in clause 2.1? Should:
- Enter the amount of the fee payable (again) on line 113.
- Indicate that the entrepreneur works without employees (p. 103).
- Leave lines 140-142 blank.
- In line 143, indicate "0", even if the organization paid contributions to the FIU in the reporting period.
Sample filled zero STS declaration presented below. This completes the filling of the form. It remains only to hand it over to the Federal Tax Service.
How to fill out a zero declaration using software?
Let's consider an example of a report execution with the help of "Legal entity taxpayer".
After starting the program, you need to create a document template. To do this, in the "Documents" section, select " Tax reporting”, And then indicate the form No. 1152017. A blank form will open. How to fill out a zero declaration for an individual USN?
The design begins with the title page. Here you need to enter the TIN and KPP. In the line "Tax period" you must specify the code "34". The number of the past calendar year will be automatically pulled up. The final touch is to write down OKVED. How to fill out the zero declaration, a sample of which was presented earlier? Let's consider some more nuances. To make the "Section 1.1" tab active, you need to click on the "Add section" button in the top menu bar. Here you need to enter data into the lines:
- 001 - taxation scheme;
- 010 - OKTMO;
- 100 - collection amount.
How to fill out a zero declaration? Subsection 2.1 is added in the same way. The same lines are filled in here:
- 103 - "2" (individual entrepreneur without hired employees ");
- 113 - "0" - the amount of tax;
- 143 - "0".
It remains only to print the report and submit it to the Federal Tax Service.
How to submit?
Having figured out how to correctly fill out a zero declaration for an individual entrepreneur, let's move on to the question of the timing of filing a document. The order of submission of such reports does not differ from the usual ones. The deadline for submission is April 30 next year. But in this case, you can submit reports more quickly. You should not be afraid of an unscheduled check. Zero reporting is common in business.
You can submit a report by personally contacting the Federal Tax Service, send it by registered mail or send it electronically. The reporting deadlines are presented in the table below:
Penalties
It is important not only to know how to fill out a zero declaration for individual entrepreneurs of the USN, but also not to forget to submit it to the Federal Tax Service in a timely manner. For violation specified timeframes the entrepreneur faces a fine of one thousand rubles. But this amount can be reduced in the presence of mitigating circumstances. In this case, together with the filing of reports, you must submit a letter with a request to reduce the amount of the fee. But if the deadline for submission of the document is violated by more than 10 days, then the Federal Tax Service may temporarily block operations on bank accounts.
How to fill out a non-zero USN declaration?
How to fill out the title page has already been described above. Therefore, we immediately proceed to filling out subsection 2.1.
Line 102 indicates the CID code, that is, "2". The next three lines indicate the income in rubles on an accrual basis, then the tax rate for each quarter, the amount to be transferred to the budget.
For example, an individual entrepreneur received 80, 90, 90 and 120 thousand rubles quarterly in 2015.
Tax amount | Tax amount | Contributions paid |
|||||||
Meaning | |||||||||
The amount of tax (pp. 140-143) cannot exceed the payments paid (pp. 130-133). For example, in the first quarter of the year 5.565 thousand rubles were paid. as a contribution for the 4th quarter of the previous period. This amount exceeds 4.8 thousand rubles. for the 1st quarter of 2016. Therefore, line 140 indicates exactly 4.8 thousand rubles. All other lines are filled in the same way. The balance in the form of 5.6 thousand rubles. is constantly transferred from one period to another. Line 143 is filled in as follows: 15.6 + 5.565 = 21.165 thousand rubles.
Subsection 2.1.2 is filled in by payers of contributions according to the same principle. First, the amount of income is indicated on an accrual basis, then the amount of tax and contributions paid. But in this case, the indicators from section 2.1.1 are included in the corresponding lines 2.1.2.
If an individual entrepreneur is engaged only in trade and pays a fee for all activities, then the numbers in section 2.1.2 will copy the lines from 2.1.1. If the individual entrepreneur is also engaged in other activities that are not subject to a fee, then the amounts in section 2.1.1 will be more numbers from 2.1.2.
Let's continue our consideration under the conditions of the previous example. Suppose that an individual entrepreneur receives only half of the income from trade and pays a quarterly fee in the amount of 1.5 thousand rubles. How, then, can section 2.1.2 be completed?
Tax amount | Collection amount | Deductible amount |
|||||||
Deductions are calculated as in section 2.1.1, but only for contributions from trading activities. Since the amount of the paid contributions fully covers the tax, there is nothing to deduct for the first 3 quarters. The result in line 163 is calculated as follows: 11.4 - 10.583 = 0.817 thousand rubles. This figure must necessarily be less than the difference between lines 143 and 133 in 2.1.1: 22.8 - 21.165 = 1.635 thousand rubles.
Now we need to complete the information in section 2.1.1. In line 010, the OKTMO code is fixed. Lines 030, 060 and 090 are filled out if the place of registration of the individual entrepreneur has changed over the year. If this did not happen, then you need to indicate dashes in the lines.
13x - 14x - 16x, where
X is the last code of the line.
A positive result is entered in lines 020, 040, 060, and a negative result - 030, 050, 070.
The total amount of the fee subject to deduction is (line 100):
22.8 - 21.165 - 0.817 = 0.818 thousand rubles.
Section 3 is filled in by entrepreneurs who receive funds within the framework of the program. Here you specify the receipt code, the date, the period during which you need to use the funds, and their amount.
Even if the organization or individual entrepreneur did not have income (with the object of taxation “income”) or income and expenses (with the object “income minus expenses”), taken into account when calculating the tax, at the end of the year, the IFTS must submit a zero declaration according to the STS (approved . By order of the Federal Tax Service dated 04.07.2014 No. ММВ-7-3 / [email protected]).
You can download the declaration form.
Filling in the declaration
Fill out the cover page with all the required information. When submitting a paper declaration, in the remaining sections of the Declaration, indicate the TIN, KPP and page numbers. And in all other cells of the lines, put dashes (clause 2.4 of Section II of the Procedure for filling out the declaration).
Sign the pages of the Declaration, including the title page, and date them (on those pages where there is a signature space and date).
If the individual entrepreneur on the "profitable" simplified tax system during the reporting year paid insurance premiums, then you will not be able to submit a zero declaration. The amount of contributions will need to be reflected in lines 140-143 of Section 2.1 of the Declaration.
How to submit a tax return
You can submit a declaration under the simplified tax system:
- personally to the IFTS (it can be submitted by the head of the organization or the entrepreneur personally, or by any employee if he has a power of attorney);
- by registered mail (with notification and a list of attachments);
- via telecommunication channels (TCS). This way of presentation is the right of a simplified person. Indeed, in mandatory submit reports to the IFTS at in electronic format only those payers owe average number whose employees exceed 100 people in the previous year (clause 3 of article 80 of the Tax Code of the Russian Federation).
Deadlines for submitting a zero declaration according to the simplified tax system
Situation | Term (Article 346.23 of the Tax Code of the Russian Federation) | |
---|---|---|
For organizations | For entrepreneurs | |
The organization or individual entrepreneur used the simplified tax system all year | No later than March 31 of the year following the expired year | No later than April 30 of the year following the expired year |
The organization or individual entrepreneur ceased activities on the simplified tax system and submitted an appropriate notification about this (clause 8 of article 346.13 of the Tax Code of the Russian Federation) to the IFTS | No later than the 25th day of the month following the month in which the notification was submitted to the IFTS | |
An organization or individual entrepreneur has lost the right to a special regime (for example, if the share of participation of other organizations in the authorized capital of your company has increased and exceeded 25% (subparagraph 14, paragraph 3 of article 346.12 of the Tax Code of the Russian Federation)) | No later than the 25th day of the month following the quarter in which there was a "meeting" with the simplified tax system |
Penalty for failure to submit a zero declaration on time
For submission of a zero declaration under the simplified taxation system with violation of the deadline, a fine of 1000 rubles is threatened. (Clause 1 of Art. 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08 / 47033). But the amount of the fine can be tried to be reduced in the presence of mitigating circumstances, for example, with a slight delay in submission (clause 1 of article 112 of the Tax Code of the Russian Federation, clause 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57). To do this, along with the declaration on the simplified tax system, submit a letter to the inspectorate with a request to reduce the amount of the fine and indicate mitigating circumstances.
One of the first questions that may arise from individual entrepreneur- how to pay taxes if the company has no real income? After all, taxes will be charged immediately upon registration of the right to entrepreneurial activity, and it may take time to establish turnover and sales. Just turning a blind eye to the current situation is not an option. All you get from this is a freeze of the current account and a good penalty for non-execution.
Therefore, there is such a thing as a zero declaration. Difficult not to call it, but you should familiarize yourself with the nuances.
The main thing that is required is a declaration form for simplified system taxation for 2017 Or similar - depending on what kind of system you have.
The form for filling out the declaration must be obtained from the tax office, or you can find it on the official website of the Federal Tax Service. After filling, there are also several options - take it personally, send it by registered mail, or even send it through an electronic service.
What documents will need to be submitted to the Federal Tax Service?
For an individual entrepreneur acting without salaried employees this is:
- STS declaration
- Income book and costs (provided by at the request of a tax inspection specialist)
For individual entrepreneurs with hired workers
- STS declaration
- Help about average number of employees
- Accounting book (also by discretion of the inspection)
This is the basis for declaring, but besides this, an individual entrepreneur who has a staff of employees will need to report to the FSS and to the FIU.
For legal entity
- declaration
- income statement
- declaration of average number of employees
- information about employees in the form 2-NDFL
- certificate from the tax and pension fund about lack of activity
Zero declaration on OSNO
Legal entities that work according to OSNO must pay income tax. Individuals - value added tax (VAT). Therefore, everyone provides their own version of the zero declaration when the enterprise is not operating, depending on the tax assessment system that is currently in force in relation to it.
The report is submitted four times a year - quarterly. At the same time, information for the 1st quarter is provided until February 29.
Features of OSNO are that individual entrepreneurs are required to declare in the form of 3-NDFL. And the submission of reports with a zero indicator occurs via the Internet.
Reports on water, transport, land tax you will have to rent only if there is the object of taxation itself. That is, if there is no property on the sole proprietorship, then there is no need to rent anything.
What sections are filled in when declaring
For those individual entrepreneurs who operate under the simplified tax system, it is considered mandatory to fill out the first three sheets of the declaration:
First page:
- TIN and Checkpoint (if any), tax department code
- Full name, or name of the organization (in case of a legal entity)
- The OKVED line is needed to enter information from Rosstat
- The Power of Attorney line is filled in with data about director of the organization
- V line "Correction number" put "0"!
- V line "Tax period" write "34" (designation of one year)
- We enter the date of filling in and put a signature
Second page:
- 001 - you need to register "1" or "2" in dependence on object that is taxed.
- 010 - a place to indicate the OKATO classifier
- 020 when the object of taxation "income" is set 182 1 05 01011 01 1000 110
- 020 when the object of taxation “income minus expenses” is set as 05 01021 01 1000 110.080
- The rest of the lines are closed with dashes.
Third page:
Here we are interested in line 201, in which the rate is entered depending on the selected taxation object. Recall that for an individual entrepreneur on Simplified tax rate for the object "income" - 6%. The rate for the object “income minus expenses” is 15%.
Empty columns and cells are left unchanged.
You don't need to write anything else in the document.
For those who submit a declaration through the network (individual entrepreneur and legal entity on OSNO), it is necessary to use specialized software and an electronic signature.
Outcome:
Fill in and submit a zero declaration at tax office not difficult. But if you “forget” about this need, you can get an unpleasant fine and freeze your account.
By understanding how a zero return is filled out, you automatically learn how to fill out a return showing profits. And this is even more necessary knowledge, because even if there is no profit, it will definitely appear soon.
In the absence of turnovers or individual indicators, the individual entrepreneur must submit zero reporting. How to submit reports to an individual entrepreneur with zero indicators, we tell in the article.
In the absence of turnovers or individual indicators, the individual entrepreneur must submit zero reporting. How to submit reports to an individual entrepreneur with zero indicators, we will describe below.
Zero individual income tax reporting
An individual entrepreneur without employees does not submit personal income tax reporting in principle.
If a businessman employs people and is paid income, the individual entrepreneur must submit the 6-NDFL and 2-NDFL forms.
If in a calendar year, employees have never been paid income, then an individual entrepreneur is not tax agent... Therefore, you do not need to submit empty forms 6-NDFL and 2-NDFL. Thus, zero reports of 6-NDFL and 2-NDFL simply do not exist.
The situation is different with the 3-NDFL declaration. If the individual entrepreneur did not conduct business during the year and, as a result, did not receive income, he will need to pass zero 3-NDFL.
The zero declaration includes a title page, sections 1 and 2.
Zero reporting of insurance premiums
The sole proprietor submits all reports on insurance premiums only if there are employees. If there are no employees throughout the year, then you do not need to submit zero reports.
IP reporting to the Pension Fund of the Russian Federation consists of one form - SZV-M. It is served to employees. If the individual entrepreneur has employees, he submits this form. If there are no employees, it does not give up. There can be no zero SZV-M.
In the Federal Tax Service, businessmen with employees submit a zero calculation of insurance premiums, if in the reporting period the IE employees did not receive money. In the zero calculation, you need to add a title page, section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.
In the absence of payments, you must submit a zero form 4-FSS to the FSS. You need to pass 4-FSS with zero values before the 25th day of the first month of I, II, III, IV quarters. Zero 4-FSS includes a title page, tables 1, 2 and 5.
Other zero IP reporting
If the individual entrepreneur is a VAT payer (individual entrepreneur on OSNO), in the absence of purchase and sale transactions, a zero VAT return must be submitted. Zero VAT includes a title page and section 1.
Simplifiers must send a zero tax return for the simplified tax system in the absence of income.
If the individual entrepreneur has an object of taxation - “Income”, the title page, sections 1.1 and 2.1.1, must be included in the zero tax return.
With the object "Income minus expenses", a businessman must include a title page, sections 1.2 and 2.2 in the zero tax return according to the simplified tax system.
Depending on the nuances of the activity, some individual entrepreneurs on the simplified tax system will have to include sections 3 and 2.1.2 in the zero declaration.
Individual entrepreneurs on UTII submit a declaration always with indicators, a zero declaration for UTII does not exist in the tax world.
Thus, the reporting of individual entrepreneurs on OSNO, STS and UTII can be zero only for some taxes.
For various reasons, individual entrepreneurs and organizations may not operate during tax period... In such cases, reporting on most taxes will be zero, which means that you can not fill out the report forms for each of them, but submit a single simplified declaration to the IFTS.
How is filled single declaration who rents, where and in what time frame, what taxes will have to be reported in the usual way - all this in our article. Here you will also find an example of filling out a simplified declaration.
How to fill out a single simplified tax return: conditions
A simplified declaration is submitted if the individual entrepreneur or organization must fulfill two conditions at the same time:
- in the reporting period, they have no movement of money on their current accounts and at the cash desk,
- there is no object of taxation on the taxes they must pay.
For such taxpayers, a single simplified tax return- zero reporting, which they submit instead of a set of zero reports on several taxes. As a rule, this situation occurs if a company or individual entrepreneur has just been created, or in the event of a suspension of activities.
The unified declaration, as well as the procedure for filling it out, are approved by the order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n (form according to KND 1151085). It consists of only two sheets, one of which is intended to be filled only by individuals who are not individual entrepreneurs.
The first sheet contains information about the taxpayer and tax indicators. The declaration can only reflect data on taxes, the tax period of which is equal to a quarter or a year, therefore, it cannot include, for example, excise taxes or mineral extraction tax, where the period is a month.
It is important to consider that insurance FIU contributions, OMS and FSS are not taxes, they cannot be shown in a single simplified declaration, but you will have to pass zero calculations.
Only those taxes for which there is no object of taxation can be included in the unified reporting. It is a mistake to believe that if during the tax period the organization has no movement on OSNO Money, as well as profit, then you can submit a single declaration for all taxes. This is not always the case. For example, a virtually non-operating company has fixed assets on its balance sheet, which means that there is an object of taxation for property tax and for it you will have to submit a property tax return, then in the income tax return you need to show the accrued tax in expenses.
Please note: if, without observing the required conditions, a single simplified tax return is submitted, zero or other reporting on these taxes will be considered not submitted, which threatens the taxpayer with a fine.
The submission of a single declaration does not abolish the obligation of an individual entrepreneur to submit an annual 3-NDFL declaration to OSNO, which does not need to be reflected in a single simplified form.
Unified Simplified Tax Declaration - Sample Completion
When filling out the declaration, you need to take into account the following nuances:
- Organizations and individual entrepreneurs fill out only the first page; individuals (not individual entrepreneurs) fill out both pages.
- Indicate your details: TIN, KPP, OKTMO and OKVED codes, the full name of the organization or the last name, first name and patronymic of the individual entrepreneur.
- The names of taxes in column 1 are indicated in the sequence in which they are listed in the second part of the Tax Code of the Russian Federation.
- Column 2 contains the number of the head of the Tax Code corresponding to the tax.
- The tax (reporting) period in a single simplified declaration is indicated in column 3: for a tax period equal to a quarter, we put the number "3" (while in column 4, the number of the quarter is written - from "01" to "04"); for a tax period equal to a year - "0", and for reporting periods equal to a quarter, half a year, 9 months - "3", "6" and "9", respectively, column 4 will remain empty.
- The declaration is signed by an individual, and from the organization - by its head, or representative.
Sample filling for individual entrepreneurs:
Sample filling for LLC:
Deadline for submission of a single simplified declaration
You need to submit a single declaration in tax office at the location of the company or the place of residence of an individual. The last day of the deadline for submitting reports is the 20th day of the month following the expired reporting period: quarter, half year, 9 months, year. So, the annual unified simplified declaration of 2016 must be submitted no later than January 20, 2017.
Payers on a simplified tax system can submit a single simplified declaration with a zero rate according to the simplified tax system once a year, as explained by the Ministry of Finance of the Russian Federation in its letter dated 08.08.2011 No. AS-4-3 / 12847. Although this is not always advisable: "simplified" and so do not pay taxes on profits, property, VAT and personal income tax, which means they need to submit only one zero declaration according to the simplified tax system and replace it unified reporting it makes no sense.
You can submit the declaration on paper by visiting the inspection in person, or send it by mail, or via electronic communication channels (if the number of employees exceeds 100 people). Having received a paper report, they put a note on the date of acceptance, and in confirmation of receipt electronic declaration the payer receives an electronic receipt. By the way, by submitting a single simplified VAT return, a taxpayer can report on zero tax on paper, and not in electronic form, which is mandatory for VAT.
As a result, we note that a single declaration is a reporting that, in practice, can be submitted by very few taxpayers. Absolute absence is not so common. monetary transactions- the bank's services are written off, the salary is paid at least to the head of the organization, etc. But at the same time, it is a convenient form zero reporting for newly created payers who have not yet had time to work, but are already required to report on taxes.
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