If activities are suspended and there is no income, the individual entrepreneur is still required to report to regulatory authorities. If there is nothing to show in the reports, you need to provide zero data. The reporting of an individual entrepreneur in the absence of activity is called zero.

When an individual entrepreneur submits a zero declaration

The entrepreneur must submit to the tax office zero declaration, the shape of which depends on the mode in which the IP operates. An entrepreneur, depending on his activity and its volume, can choose a convenient tax regime - classic or one of the special regimes. Each type of taxation regime has its own declaration form. To provide a zero report, no special forms are provided; forms developed for the mode used are filled out. The difference between a zero declaration lies in its content - either dashes or zeros are entered in the fields for indicating amounts.

By submitting a zero return, the individual entrepreneur thereby informs the tax authorities that he remembers his obligations as a taxpayer, but due to lack of activity, has no obligation to pay taxes. Tax specialists, having received a zero report from an individual entrepreneur, will not apply penalties to the businessman for non-payment of taxes, as they will see that there is no basis for their calculation.

If the individual entrepreneur does not submit a zero declaration within the prescribed period, the fine will be equal to 1000 rubles. – this is the minimum possible fine provided for late filing tax reporting and no need to pay tax.

Cases in which an individual entrepreneur needs to submit zero reports:

• There is no business activity during the reporting period;
• Individual entrepreneurship was recently formed, and activities have not yet begun in full.

A zero declaration is submitted if there are no income, expenses and, accordingly, profit or loss, that is, there is no basis for calculating the tax burden.

IP on OSNO

If an entrepreneur has not submitted any notification and application documents about the application of one of the special regimes, then he is automatically recognized as a taxpayer under the traditional tax regime. If no business activities were carried out in the reporting year, then the following zero declarations must be submitted:

• For VAT - submitted 4 times a year, the deadline for filing is the 25th day of the month following the reporting quarter;
• 3-NDFL - submits once a year, the deadline for submission is April 30 for the past year.

Zero VAT return

An entrepreneur in a traditional tax regime has the obligation to charge additional tax to the amounts upon sale. If operations subject to this type of tax are not performed, then there is no object for VAT, and, therefore, there is no obligation to pay it. There will be no right to a tax refund if no transactions on receipts were made during the reporting period.

Despite the absence of a VAT amount to be paid or refunded, a businessman must submit a timely declaration for this type of tax in mandatory. The report will include zero indicators.

The declaration form was prepared by Order No. MMB-7-3/558@ dated 10.29.14. Submitted 4 times a year, based on the results of each quarter, due date is the 25th day of the month following the reporting period.

The declaration contains quite a lot of sheets, however, when submitting a zero report, only the title page and the first section should be completed.

The cover page shows information about the payer, reporting period and contact information. The first section determines the total amount of added tax to be paid or refunded. Since there is no basis for calculating the tax, dashes are entered in the fields of this section. You only need to fill out the field with OKTMO and KBK. All other fields are crossed out.

There is no need to fill out anything else in the declaration, since all other sheets reflect data on transactions performed in the quarter and accrued added tax, and there is nothing for individual entrepreneurs to reflect on these sheets due to the lack of activity.

Zero declaration 3-NDFL

This declaration shows annual income, sources of income, deductions, tax and advance amounts. If the individual entrepreneur does not have the data to fill out such indicators, then zeros are entered in the fields of the declaration.

Form 3-NDFL, which individual entrepreneurs must fill out in 2016 to submit zero indicators, was approved by Order No. MMB-7-11/671@ dated 12/24/14 (as amended on 11/25/15).

If an entrepreneur wishes to close an individual entrepreneur, then a zero 3-personal income tax must be submitted within 5 days from the date of state registration of the fact of closure. The period is determined in working days. This action must be taken if the business is terminated before the end of the reporting year.

A zero report is submitted at the place of registration of the merchant, where he is registered as a tax payer for the OSN. The IP address must be documented, for example, by an entry in the passport.

Zero 3-NDFL can be filled out and submitted in handwritten or in electronic format by mail, in person or through an electronic operator.

An organization has the opportunity, in the absence of activity, instead of all zero declarations to prepare one simplified one, which will show zero indicators for all types of taxes. This possibility is not provided for individual entrepreneurs; in the classical mode, entrepreneurs are required to provide 3-NDFL, regardless of the actual conduct of the business.

Sample zero declaration 3-NDFL for individual entrepreneurs

The title part of the declaration includes information:

• About the merchant – TIN, full name, birth information, passport details, contact details;
• About the reporting period - indicates the code “34” and the year;
• About the number of declaration sheets to be submitted, as well as the number of attached documentation (for example, a power of attorney for a representative);
• About the person submitting 3-NDFL.

If there is no subject to taxation, then you need to fill out the first two sections.

Filling out the fields:

Zero declaration of individual entrepreneurs on the simplified tax system

If an entrepreneur works under a simplified regime, then in the absence of activity, a zero declaration must be filled out under the simplified tax system.

This report is provided once a year, the last date for submission is April 30. year after the reporting year. The place of presentation is the branch where the individual entrepreneur is registered as a taxpayer (at the address of residence, confirmed by documents).

The declaration form has been prepared and attached to the Order of the Federal Tax Service dated February 26, 2016 No. MMV-7-3/99@.

The declaration includes several sections and a title page, which is mandatory for all individual entrepreneurs. Depending on the object of taxation, you need to fill out either sections 1.1 and 2.1.1 when taxing income, or 2.1 and 2.2 when taxing income/expenses. If the individual entrepreneur does not pay the trade fee and does not receive financial target money for development, then the remaining pages of the declaration are not drawn up.

The following should be written on the title page:

• Merchant details – TIN, full name, contact details;
• Data about the reporting period – its code (“34”) and year;
• OKVED of the main type of business;
• The number of sheets of the submitted declaration, as well as the number of attached documents;
• Information about the person completing the declaration - the individual entrepreneur himself or his authorized representative.

Filling out sections of the simplified declaration:

Zero declaration of individual entrepreneurs on UTII

If an entrepreneur conducts activities using the special UTII regime, then, as such, it will not be possible to submit a zero declaration for UTII, since the single special tax payable upon this mode, depends not on the results of activities, but on the imputed income established for the type of business subject to UTII.

Therefore, even if an individual entrepreneur suspends operations, the tax will have to be calculated, paid and reflected in the declaration. If the entrepreneur does not want to do this, then he should inform the tax office of his intention to suspend work under the imputed regime. The Tax Code of the Russian Federation obliges those responsible to perform this action within 5 days from the date of suspension of the imputed activity.

The UTII declaration contains data on the base for calculating the tax burden; this indicator depends on a number of established components (physical indicator, imputed income, adjustment factors) and does not depend in any way on the real outcome of the business in the reporting period. That is why it is extremely unprofitable to have activities on UTII that are suspended for a temporary period. It is necessary to immediately remove the business from the imputation.

The declaration is submitted four times a year, based on the results of each quarter. The deadline for submission is the 20th day of the month following each quarter.

The UTII declaration form is contained in the appendix to Order No. MMB-7-3/353@ dated 12/22/15; it must be used starting with reporting for the 1st quarter. 2016

If an individual entrepreneur stops his business on UTII, then within 5 days a notification is submitted to the Federal Tax Service UTII-4 about deregistration as a payer of imputed tax. The provisions of the Tax Code of the Russian Federation do not allow filing the above declaration with dashes or zeros.

Every entrepreneur who officially starts his activity must report to tax authorities, for which the declaration is drawn up. It depends entirely on the chosen

There are often situations when an individual entrepreneur or a company, therefore, they have no income, and in this case they still must report to the inspectorate, for which a zero declaration is drawn up.

This document is a standard declaration drawn up in a correct form, but it indicates the absence of income, therefore the tax amount will be zero.

Important! Not every activity brings optimal income to the entrepreneur, so often there is no profit on which to pay taxes.

Why is such a declaration necessary?

Regardless of income, every entrepreneur and company must report to the tax authorities, for which appropriate documents are drawn up in accordance with the chosen tax regime.

Any declaration serves as the main document for the tax office to monitor the activities of various organizations and individual entrepreneurs. Therefore, even if they have no income, they must still submit a declaration to the inspectorate.

Since they have no profit, they indicate its absence in the document, which is confirmation that the company is still operating, but is not generating income.

Important! Many entrepreneurs believe that it is not necessary to submit a zero declaration within strictly established deadlines, so this time is often missed, but this in any case leads to the accrual of significant fines, so even such a document must be prepared on time.

You can see how the zero looks and is filled in in this video:

Features of zero declarations for individual entrepreneurs or LLCs

Every entrepreneur is required to pay taxes on income received, regardless of the chosen form and taxation regime.

Reporting should be prepared and submitted not only by successful companies and individual entrepreneurs, since even in the absence of income, a declaration must be prepared.

A document submitted to zero is being prepared

Important! It is not allowed to submit such UTII document, since regardless of income, this regime requires you to pay the same amount of money every quarter.

Who is submitting this document?

The document must be drawn up and submitted to the inspection in the following situations:

• the company did not receive any income during a specific period;
• the company incurred losses during the reporting period;
• no activity was carried out;
• The company started operating, but after a short period of operation it closed.

Important! It is allowed to submit a zero tax return only to entrepreneurs who do not have officially employed employees, since if people are hired by the company, then they need to pay a lot of taxes for them and prepare a large number of documents, so it is impossible to draw up a zero declaration.

When is the declaration submitted?

Such reporting must be submitted annually:

• legal entities until March 31;
• IP until April 30.

Usually, the Federal Tax Service of any region accepts zero declarations very quickly, since a separate window is created for these purposes.

Important! If an entrepreneur chooses as his main tax regime simplified tax system, the declaration is also submitted annually.

Thus, the filing of the declaration must be carried out within strictly established deadlines, and its failure to submit it within this period is the basis for the accrual of a fine, and it does not matter whether the declaration is normal or zero.

Submission deadlines various types tax returns reviewed

Who should you report to?

The document is submitted to the Federal Tax Service office at the place of registration of the individual entrepreneur or registration of the company.

It can be supplied by several different ways:

• in person when visiting a Federal Tax Service office;
• using the inspection website, why do you need
• sending documentation by registered mail by mail, however, in this case an inventory is certainly used, as well as a notification that the letter was received.

You can read how and where you can file your tax return online

Thus, every entrepreneur has the opportunity to choose a method that is convenient for him.

Filling out a zero return under different taxation systems

Reporting depends entirely on which taxation regime is chosen by the entrepreneur. Each type has its own characteristics.

Thus, drawing up a zero declaration is only permitted in certain situations, so you should make sure that such a document can be created.

Rules for filling and registration

This document is easy to fill out, as no complex calculations are required. Take a standard form in which you enter the following information:

• data about the company or individual entrepreneur is entered, namely INN and KPP;
• the correction number is indicated, for which the number 0 is indicated;
• as tax period the year is indicated, so the numbers 34 are entered, and if the company closes, then the numbers 50 are written;
• it is important to find out the Federal Tax Service code where the document will be sent;
• indicate the OKVED code and the name of the individual entrepreneur or company;
• The signature of the individual entrepreneur or the head of the company is placed on each page;
• the date of submission of the document is indicated;
• the object on which the tax is paid is indicated;
• OKTMO and budget qualification code are entered;
• in other lines there are dashes, but you need to put tax rate.

Thus, creating zero tax reporting is a simple process that can be easily implemented by every entrepreneur independently.

Features of filing a declaration

Once a document is created, it can be submitted in a variety of ways. To do this, you can directly visit the Federal Tax Service office where the document is submitted.

You can also send it by mail or electronically, but in the second case you need to have an electronic signature.

Responsibility for failure to submit a zero declaration

If the entrepreneur misses the deadline, this leads to a fine. It depends on the amount of tax that is paid according to the declaration, but it cannot be less than 1 thousand rubles.

Since a zero declaration is submitted, the fine is usually set at 1 thousand rubles.

Important! It is possible to challenge such a decision of the tax inspectorate in court, and the court in most cases takes the side of the taxpayer, since the document clearly states the lack of income.

Thus, null declarations can be created in different situations. They differ from standard documents in the absence of calculations and tax amounts.

It is quite simple to draw up a document, and at the same time it can be submitted to the inspectorate in different ways. It is important to take into account the deadlines for transferring documentation, since if they are violated, this may result in a fine.

You can watch how to fill out a zero declaration in the electronic declaration system in this video instruction:

According to the law, at the end of the tax period, an individual entrepreneur must submit a completed tax return to the tax office. Entrepreneurs operating under the simplified taxation system (STS) are required to file a declaration, regardless of whether they received income or not. If there is no income, you need to submit a so-called “zero”, or zero declaration. Failure to submit a return means a fine. In this article we will answer the question of how to submit a zero declaration in 2016-2017.

Who can submit a zero declaration

Individual entrepreneurs who are “simplified” submit a declaration once a year. When can I submit a zero declaration?

Tax legislation provides for only three cases:

• the entrepreneur did not receive income;
• the person has just registered his business and, for obvious reasons, has not carried out financial activities;
• the type of activity is temporary, seasonal in nature.

What is the essence of the concept of “zero declaration”

It is important to note that Russian legislation does not provide for the term “zero declaration”.

Its use is dictated solely by the many years of experience of thousands of entrepreneurs. Such a document provides that during the tax period there was no movement of funds in the individual entrepreneur’s accounts. That is tax base there is no such thing.

The simplified declaration is not an empty document. Let's assume that an entrepreneur pays taxes on net income (income minus expenses). In 2016, losses were incurred. Should an individual entrepreneur pay tax? Yes, despite the losses, the businessman must pay an amount of 1% of the income received.

Case two: the object of taxation is income received, but there was no income during the reporting period. In this case, the individual entrepreneur is released from his obligations to the state.

What are the deadlines for filing a tax report?

Russian laws clearly stipulate the deadlines for filing a declaration. So, if you work as an individual entrepreneur (without forming an LLC), visit the tax office no later than April 30. If you have a society with limited liability, submit your declaration by March 31st. If there is no income, a zero declaration is submitted. Do you have a staff of hired workers? Then submit information about their quantity, submit reports every quarter in accordance with forms 4-FSS, RSV-1, and every month - S3V-M.

How to fill out a tax return

You need to fill out a tax return according to certain rules:

• write all words in the declaration form exclusively in block letters; when submitting an electronic declaration, use Courier New font size 16-18;
• Write all amounts exclusively in rubles, do not indicate kopecks - round to the nearest whole number;
• To fill out the declaration, use black paste, avoiding blots and (or) corrections;
• write each letter in a separate cell - put dashes in unused cells;
• if you need to write a zero amount, put “–”;
• do not flash the report.

How to fill out the declaration correctly: first page

Fill in the TIN - taxpayer identification number, do not touch the checkpoint field. The “Adjustment number” field shows whether the declaration is being submitted for the first time or whether the entrepreneur wants to clarify a previously submitted tax report. In the first case, write “0”, and in the second “1”, “2”, etc.

In the “Tax period” field write:

• “34” – if you are submitting a report for the previous year;
• “50” – if you are closing your business;
• “95” - this code indicates that the individual entrepreneur is going to switch to a different taxation system;
• “96” - the businessman will not work in the direction to which the “simplification” was applied, but does not close his activities at all.

In the “Reporting year” field, write for which year you are submitting a tax report. Indicate the code of the tax office to which you are submitting your declaration. Write your last name, first name and patronymic. In the OKVED column, write down the code corresponding to the type of activity you are engaged in. In the “Reliability” section, enter information about the director of the company. Write the date, sign and seal.

How to correctly fill out section “1.1”

This page is filled out by an entrepreneur whose income is subject to taxation.

The procedure for filling out the page is as follows:

• fill in the TIN;
• write page number 002;
• OKTMO code – code of the locality where you live;
• lines 020-110 – put dashes;
• Place the date and signature at the bottom of the page.

Completing section “1.2”

The section is filled out by entrepreneurs who pay taxes on “net” income. Maximum bet is 15%.

The section is filled out like this:

• fill out the TIN - take this information from the registration certificate;
• page number 002;
• OKTMO code;
• lines 020-110 – add dashes;
• sign and indicate the date.

Completing section “2.1.1”

Section “2.1.1” must be filled out as follows:

• indicate the TIN;
• the number of this page is 3;
• tax payer sign: “2” – you did not use hired labor, “1” – you hired employees;
• on lines 120-123 write the tax rate (maximum 6);
• Put dashes in the remaining lines.

Section "2.1.2" concerns amounts trade tax, which reduces the tax amount. In section there are 2 sheets, numbers 4 and 5 respectively. The filling procedure is similar to that described above. When filling out section “2.2” in lines 260-263 you must indicate the tax rate (maximum 15%).

You can submit your tax report in person to a tax inspector, send your declaration by mail or online.

You can download an example of a zero declaration.

Zero reporting is a package of mandatory documents, which includes accounting and tax reporting with zero indicators in most columns (for various reasons).

This reporting is provided if there is no activity during the tax period: there is no movement of funds through the accounts and cash desk of the institution. The deadline for submitting zero reports is the same as for regular reporting, but its composition may vary depending on the tax system of the institution and the tax period.

Filling out a zero report to the tax office is carried out in compliance with all the requirements that apply to regular reports. This process is practically indistinguishable from the traditional reporting of an institution operating as usual. At the same time must be strictly adhered to certain deadlines, in case of violation of which a fine is levied.

Composition and timing of reports for individual entrepreneurs and LLCs

All are listed below required documents for reporting by entrepreneurs and organizations, including if active work was not carried out during the reporting period. So, you need to submit:

• The value added tax declaration is submitted every quarter no later than the 25th day of the month following the tax period.
• The income tax declaration is submitted every quarter no later than the 28th day after the expiration of the tax period.
• The real estate tax declaration is submitted every quarter until the end of the 30th month after the expiration of the tax period.
• The report to the Social Insurance Fund is submitted every quarter no later than the 20th, after the expiration of the tax period.
• The report to the Pension Fund is submitted every quarter by the 15th day of the 2nd month following the tax period.
• Accounting reports are submitted once a year until the end of the 1st quarter.

If there is no movement of funds and taxable objects appear, you can draw up a general simplified tax return instead of VAT and income tax reports. It must be submitted to the tax office by the 20th day of the month following the reporting quarter. Entrepreneurs who do not have employees do not need to report to funds. Individual entrepreneurs and organizations that do not have employees submit a zero declaration under the simplified tax system once a year (until the end of the first quarter - for organizations, and until the end of April - for individual entrepreneurs) and payments to the Social Insurance Fund and Pension Fund. The submission deadline is the same. You can also file a simplified single tax return.

If you do not know how to submit a zero report for personal income tax, or you need help in preparing and submitting zero reports to the tax office, then our duty lawyer is ready to provide you with prompt assistance in this matter. Just leave your request in the form at the end of the article (or in the pop-up window at the bottom of the screen) and our employee will contact you shortly.

Zero report on UTII

If we talk about passing the “zero” level for UTII, then everything is not simple. MIFTS will not accept a blank tax report. In this case, the calculation of the tax amount will not depend on profits and costs. Even if no activity was carried out and the taxpayer was not deregistered, he must pay the tax and prepare a report. The deadline for submission is the 20th day after the end of the quarter. Reporting to funds, as well as accounting, will be zero. In accounting, balance sheet lines cannot be empty. The institution has authorized capital, funds, property. In the absence of households. transactions during the reporting period, these figures must be reflected in the report.

Frequently asked questions about filing zero reports

What happens if you don't send reports?

If a taxpayer does not submit a zero report on time, a fine will be imposed on him. From institutions - 1000 rubles; from officials - 300-500 rubles. In addition, the tax office may block a company's account if it does not submit reports within the prescribed period. The Pension Fund also has the right to fine an institution for late reporting.

Can the head of an institution not receive wages?

Since contributions to the fund are calculated from salaries, the following question arises: is a company registered in which only the manager is listed, but there is no salary? Most institutions where the director is also a founder do not pay salaries if there is no activity. The answer to the question is given by the letter of the Ministry of Finance No. 03-04-07-02/13 dated 07.09. 09, which says that if an agreement was not concluded with the manager, then there is no obligation to pay salaries either.

Is it necessary to confirm the right to “zero”?

As a rule, inspectors do not require additional documentation to confirm the right to zero reporting. But in certain cases, it is recommended to attach a letter stating that during the reporting period the institution did not make a profit and did not carry out activities. Sometimes the inspection body may request from the bank where the company’s account is opened a statement of financial movements.

Submission of zero reporting to the Pension Fund of Russia

First you need to download the form. If the organization has an appropriate accounting program installed, it should have this form. If not, then a blank form and a completed sample can be taken from our website.

Which sheets should I fill out?

Information that needs to be filled out is highlighted in red. Form RSV-1 includes 3 pages, but if zero reporting is submitted, the 2nd page is not filled out.

​

Where can I get the data to fill out a zero report to the Pension Fund?

The checkpoint and identification number can be found in the document on registration with the MIFTS.

The registration code for the Pension Fund is in the policyholder's notice. OKPO, OKVED, OKATO codes can be obtained from a letter from the statistics agency.

The peculiarity of compiling the “zero” is to fill in the line “average number”. If the institution did not carry out activities in the reporting period, it means that there is only one employee - the manager. Enter the number 1 in the required line.

It is also necessary to fill in basic information about the organization: name, address, tax system used.

How to prove the submission of the report?

When submitting reports to Pension Fund you must ask the receiving employee to put an acceptance mark on the 2nd copy of the report, and if sent by mail, you must save the notice.

When transmitting a report via a telecommunications channel from the Pension Fund of Russia, you must receive a receipt message. This message can prove the submission of the report.

If you need assistance in preparing and submitting a zero report to the Pension Fund of the Russian Federation, then leave a request in the pop-up form at the bottom of the window, and our lawyer will promptly provide you with qualified assistance in this matter.

Changes 2016

According to Part 2 of Article 2 of Federal Law No. 232 of July 13, 2015, municipalities are given the right to reduce the UTII rate.

UTII rates for certain types of activities can be set in the range from 7.5 to 15 percent based on the provisions of local laws.

There are no other changes in the submission of zero reports to the tax office in 2016.

Reporting methods

The legislation provides for the following options for submitting zero reporting:

1. in electronic form;
2. on paper.

The institution must submit reports electronically:

• if the average number of employees is more than 100 people. (V operating company- behind last year, in a newly created one - in the month of formation);
• regardless of the number, if this obligation is provided for in Part 2 of the Tax Code for a specific tax.
• if the institution is a large taxpayer.

In other cases, the institution may submit the report either on paper or in electronic form, as desired. This procedure is enshrined in Article 80 of the Tax Code of the Russian Federation.

The legislation does not provide for the simultaneous provision of tax reporting on paper and electronically via a telecommunication channel.

Companies that have chosen the simplified tax system as a tax regime for conducting their activities must declare the results of their work by submitting a declaration under the simplified tax system.

The declaration includes a set of indicators necessary for calculating the single tax, and represents the final amount of tax to be transferred to the corresponding BCC. What to do if no transactions were carried out in the year and no activity was carried out? Do I need to report to the tax authorities?

Lack of activity is not a reason for losing the obligation to submit the reports required by the Tax Code of the Russian Federation. You need to submit zero reporting according to the simplified tax system.

Zero reporting of the simplified tax system for individual entrepreneurs

Individuals with the formation of an individual entrepreneur often choose a simplified system for themselves due to the ease of accounting and calculation of tax obligations. At the same time, when opening an individual entrepreneur, many forget about this action and do not begin to operate, or they start, but stop at some point. The best option in this case, there will be a timely closure of the individual entrepreneur in accordance with the state order. If the individual entrepreneur does not follow this procedure, then at the end of the year he will have to report to the tax office, providing a zero declaration according to the simplified tax system.

Also, the reason for submitting such a report would be a situation where an individual registered as an individual entrepreneur, but did not have time to start activities.

A zero declaration is a report in which zero indicators are recorded for the tax liability in connection with the payment of a single tax under the simplified tax system.

If, along with the absence entrepreneurial activity If the individual entrepreneur does not make any cash movements in his accounts, then if there are other objects of taxation, instead of a zero declaration under the simplified tax system, you can fill out a single simplified declaration, which will present zero indicators for all tax obligations. On the one hand, this may be convenient if there are other tax obligations in addition to paying a single tax, but under the simplified regime this is not relevant due to the fact that the simplified tax replaces all other taxes characteristic of the classical tax regime. In addition, the EUD is submitted quarterly, and it is enough to submit zero reporting under the simplified tax system once a year, so in most cases it is more convenient to fill out a zero declaration.

If the movement of money through the cash register or bank account IP was observed in the reporting year in the absence of the activity itself, then there is no choice, a declaration according to the simplified tax system with zero indicators must be filled out.

Failure to submit this report on time is the basis for the application of punitive tax sanctions in accordance with Art. 119. Tax Code of the Russian Federation. The fine in the absence of tax obligations will be a minimum amount of 1000 rubles.

A zero declaration must be submitted to the tax office in which the individual entrepreneur is registered as a payer, that is, where the documentation for the formation of an individual entrepreneurship was submitted (at the address of the actual place of residence according to the registration in the passport or other supporting document), and it does not matter at what address an individual conducts or does not conduct activities.

The individual entrepreneur chooses the method of filing a zero declaration - in person, by mail or through TKS in electronic format. The submission deadline for individual entrepreneurs is April 30 of the following year.

For individual entrepreneurs with employees

Entrepreneurs who have employed employees are required, in addition to the zero declaration, to submit to the funds reports on mandatory insurance contributions in the form RSV-1 and 4-FSS, as well as provide information on the number of these employees.

Zero reporting of the simplified tax system for LLC

If the legal entity is on the ONS in certain moment ceases to carry out operations that generate income or entail expenses, or the LLC did not have time to start operations after registration, then at the end of the year you will still have to report to the tax authorities using zero reporting, despite the lack of profit in the past year.

Filing a zero declaration in this case is important - using this form, the company informs the tax authorities that it has no activity and no basis for paying a simplified tax. After submitting a zero declaration, the tax office will not have any questions or claims against the simplifier regarding his tax obligations. If no report is submitted, then the tax office will consider that the legal entity has not fulfilled its obligations as a taxpayer, has not provided reports, and therefore must be punished in the form of punitive withholdings.

The rules for filing a zero return for an LLC are similar to filing a regular return. The method can be any - electronic, paper through personal or postal submission. The law establishes that legal entities with more than 100 employees must submit reports electronically, however, such enterprises violate the conditions for average number personnel for application of the simplified tax system, and therefore will not be able to apply the simplified regime.

Simplified organizations can also submit a single simplified declaration instead of a zero declaration, if there are no cash flows during the year - these may be transactions that are invisible at first glance to remove the bank’s commission for servicing the account. If there are such movements, the organization must fill out zero reporting, otherwise it is allowed to submit a EUD, if, of course, it is convenient for the company.

In addition to the zero simplified tax declaration, the LLC must report quarterly to off-budget funds and provide information about the number of personnel for the year even in the absence of payments in their favor.

At the end of the year, in addition to the zero declaration under the simplified tax system, the LLC also provides financial statements (abbreviated reporting forms can be used). The deadline for filing accounting reports is the same as the deadline for filing a declaration - until March 31 inclusive. Despite the lack of activity, the financial statements may contain some indicators, for example, the amount of capital, sources of its formation, the presence of fixed assets and intangible assets, and indicators of previous periods.

USN zero declaration form

The laws of the Russian Federation do not provide for any special form for submitting zero reporting. You must fill out the same declaration form that is used in the general case when declaring your income, and in some cases, expenses. The difference between a zero report and a regular one lies in its indicators, and not in the form itself.

The current declaration form was approved by Order of the Federal Tax Service No. MMB-7-3/99@ dated 02.26.16 and is contained in the 1st appendix to the specified legislative document.

Download the zero declaration according to the simplified tax system. Form and sample filling

It is easy to fill out a zero declaration; almost all field indicators will be equal to zero. As a rule, it is enough for a simplifier to enter data on the title part of the declaration; the remaining lines are filled with zero indicators.

Line by line filling:

If there is no obligation to pay a trade fee and receive targeted funds, you do not need to fill out anything else. The payer submits only those declaration sheets that contain the completed lines:

• For those who tax only income - title page, 2 and 4 pages;
• For those who tax income less expenses - title page, 3 and 7 pages.

Each submitted page must contain the payer’s Taxpayer Identification Number (TIN), and for legal entities also a checkpoint. On title page a signature and date for filling out the declaration and a seal for organizations are affixed.