It often happens that at the beginning of activity, after registering an LLC or individual entrepreneur, it is not possible to start your own business for several reporting periods. As a result, there are expenses, but no income. Or there are no business transactions. And here the question arises: “Is it necessary to report in the absence of activity in tax authorities, V Pension Fund? The answer is clear - they are required to report within the appropriate deadlines, submitting zero declarations or calculations, so as not to receive a fine. This applies to all taxpayers, organizations, and individual entrepreneurs, no matter what tax system they are on. The mere fact of lack of activity is not a violation. But for failure to submit (late submission) of zero declarations, fines in the amount of 1000 rubles are provided.

Who submits a zero declaration under the simplified tax system

LLCs and individual entrepreneurs must submit a zero declaration under the simplified tax system in the form KND-1152017. It assumes the presence of a zero book of income and expenses. You can show the expenses reflected in KUDiR in the declaration according to the simplified tax system with the object (Income minus expenses) and then transfer them to the next period. KUDiR is not registered with the tax office.

A zero declaration is submitted if during the reporting year there was activity, but there was no income, or for a newly registered organization or individual entrepreneur whose financial and economic activities were not carried out.

Features of filling out a declaration according to the simplified tax system

The first page of the declaration does not cause any difficulty when filling out. It indicates the TIN and KPP (individual entrepreneurs indicate only the TIN). Next, enter the adjustment number – “0”, tax period – “34”, reporting year – indicate the year of filing the declaration, tax authority code – the first 4 digits of the TIN. The full name of the individual entrepreneur or the name of the organization is indicated. The “OKVED” column contains Rosstat data. At the end of the page the director's full name, date, signature and seal (if any) are indicated.

On page 2 of the declaration, almost all lines have a dash, with the exception of the following lines:

• 001 - write “1” or “2” (depending on the object of taxation).
• 010 - indicate OKTMO code.
• 020 - advance payment amount, no later than April 25
• 080 - data is correlated with line 020.

On page 3 of the declaration, dashes are placed in all lines except page 201, where the tax rate is indicated (6 or 15 depending on the region).

TIN and KPP are indicated on each page of the declaration.

Deadlines for submitting a zero declaration of the simplified tax system

Zero declaration on UTII

There is no sample of a zero UTII declaration, since the law does not provide for the submission of such declarations. If there is no activity falling under UTII, then the taxpayer is deregistered as a UTII payer. To do this, you need to fill out an application in the form UTII-3 for an LLC or UTII-4 for an individual entrepreneur. But at the same time he has the right to move from next month on the simplified tax system.

Who submits a single (simplified) zero tax return

Organizations and individual entrepreneurs located on OSNO are required to submit a single (simplified) tax return in the form KND-1151085 for the quarter in which there were no movements in the cash register or current account, and there was no land, transport or other taxable items. This fact is monitored by the tax authorities. For all taxpayers who have submitted such a declaration, the tax authority requests the banks for movements in their current accounts.

Features of filling out a single (simplified) tax return

Page 1 of the declaration.
It indicates the TIN and KPP (individual entrepreneurs indicate only the TIN). Next, enter the type of document - “1” - primary, reporting year - indicate the year of filing the declaration, enter the tax authority code - the first 4 digits of the TIN. The full name of the individual entrepreneur or the name of the organization is indicated. OKTMO codes are indicated for each region. The “OKVED” column contains Rosstat data. At the end of the page the director's full name, date, signature and seal (if any) are indicated.

Next, fill out the table, which includes all zero taxes:
The first column indicates taxes: VAT, income tax, property tax. Personal income tax is not included here. The second column indicates the head of the Tax Code of the Russian Federation, the third - the tax (reporting period) and the fourth - the quarter number.
Organizations, along with a single (simplified) declaration, submit financial statements: balance sheet and profit and loss account.

Designations:
Tax reporting period: 3 – for a quarter, 0 – for a year.
The tax period for tax is a calendar year, with reporting periods: quarter, half-year and nine months, then the tax (reporting) period is reflected - per quarter - 3; – half-year – 6; – 9 months – 9; – year – 0.

Page 2- intended for individuals without TIN.

Deadlines for submitting a single (simplified) zero tax return

• 1st quarter – until 20.04,
• 2nd quarter – until 20.07,
• 3rd quarter – until 20.10,
• 4th quarter – until 20.01.

If at least one transaction appears on the cash register, current account, or objects of taxation appear (land, transport, etc.), then you will have to report for each tax separately.

Who submits a zero VAT return?

Organizations and individual entrepreneurs located on OSNO are required to submit zero declarations in the form KND-1151001 in the absence of taxable items and VAT deductions. Since 2015 zero declaration must be submitted electronically.

Features of filling out a zero VAT return

Only page 1 and page 2 are filled out in the declaration.
It indicates the TIN and KPP for the organization, individual entrepreneurs indicate only the TIN.
Code for place of installation – 400,
Code tax period: 1st quarter -21, 2nd quarter – 22, 3rd quarter – 23, 4th quarter – 24.
Each region has its own OKTMO codes, the BCC for VAT is uniform throughout Russia.

Deadlines for filing a zero VAT return

Available quarterly within the following terms:

• 1st quarter – until 20.04,
• 2nd quarter – until 20.07,
• 3rd quarter – until 20.10,
• 4th quarter – until 20.01.

Who submits a zero income tax return?

Organizations on OSNO that have movement on their accounts, in the absence of taxable income and expenses, submit zero income tax returns in the form KND 1151006.

Features of filling out a zero income tax return

Only the Title Page, pages 2,3 Section 1 (1.1, 1.2) and Sheet 02 are filled out in the declaration.
If the taxpayer does not calculate monthly advance payments of income tax, then Subsection 1.2 of Section 1 (page 3) is not submitted.

Designations:
Codes by location (accounting):

• 213 – at the place of registration of the largest taxpayer;
• 214 – at the location of the Russian organization;
• 221 – by location separate division a Russian organization with a separate balance sheet;
• 245 – at the place of registration with the tax authority of the foreign organization;
• 281 – at the location of the real estate property (in respect of which a separate procedure for calculating and paying tax has been established).

The OKTMO codes for each region are different, the KBK of the Income Tax is the same for everyone.

Codes for reorganization and liquidation:

• “1” – for conversion;
• “2” – for merging;
• “3” – for separation;
• “4” – for joining;
• “5” or a dash – for division with simultaneous addition.

Deadlines for filing a zero income tax return

• 1st quarter – until 28.04
• 2nd quarter – until 28.07
• 3rd quarter – until 28.10
• 4th quarter – until 28.03.

Tax period codes (cumulative):

• 21 – 1st quarter,
• 31 – Half year,
• 33 – 9 months,
• 34 – Year.
• 50 – Upon liquidation

Who submits a zero declaration 3-NDFL

Individual entrepreneurs under the general regime are required to submit Declaration 3-NDFL in the form KND-1151020 if there is movement on accounts, but in the absence of taxable income and expenses.

Features of filling out the zero declaration 3-NDFL

In the declaration, only page 1 and page 2 are filled in, all other sections and sheets (section 1, section 6, sheet A, sheet B, sheets C, D1, G1) remain empty.

Notation.
Taxpayer category codes:

• 720 – IP;
• 730 – notary;
• 740 – lawyer;
• 760 – other individual;
• 770 – individual entrepreneur head of a peasant (farm) enterprise.

Country code: Code 643 – Russia.
Document type code: Code 21 – passport.
Tax period (code): 34 (upon liquidation - 50).

Deadlines for submitting a zero declaration 3-NDFL

The declaration is submitted once a year, before April 30, the year following the reporting year. When deregistering an individual entrepreneur, the declaration is submitted for less than a full year.

The individual entrepreneur has the obligation, simultaneously with 3-NDFL, to submit 4-NDFL to the tax authority, which indicates the amount of expected income for the year. If in the current period the expected income is not confirmed by more than 50%, then a new 4-NDFL declaration is submitted.

Who submits zero accounting reports

Organizations located on OSNO are required to submit a zero balance sheet and a zero profit and loss statement in the form KND-0710099.

Features of filling out a zero balance

The balance sheet is never completely empty, since at the time of creation the LLC forms an authorized capital. For example, the authorized capital of an LLC is 15,000 rubles. Then, depending on the method of forming the authorized capital, the balance will look like this.

1. The authorized capital is formed by the following materials: In the balance sheet assets on line 1210 (Reserves) - 15, on line 1200 (total for section 2) – 15, on line 1600 (Balance) 15;
   
2. The authorized capital is formed by the following funds:
   The balance sheet assets on line 1250 (Cash) -15, on line 1200 (total for section 2) – 15, on line 1600 (Balance) 15;
   In the liability side of the balance sheet on line 1310 ( Authorized capital) we set 15, on line 1300 (Total for section 3) -15, and on page 1700 (Balance) we also set 15.

Taxpayer Identification Number (TIN) and checkpoint are indicated on all pages. The title page indicates the OKPO code (type of activity), form of ownership (according to OKFS), and legal form (according to OKOPF). Unit of measurement: thousand rubles. (OKEY code 384). All other lines of the balance sheet are marked with a dash, with the exception of the above lines relating to the authorized capital.

Deadlines for submitting zero balance

Zero balance is due quarterly within the following terms:

• 1st quarter – until 30.04
• 2nd quarter – until 30.07
• 3rd quarter – until 30.10
• 4th quarter (annual) – until 30.03.

As noted earlier, the balance cannot be completely empty. For late submission of the balance, a fine of 200 rubles is provided.

Features of filling out a zero profit and loss report

Taxpayer Identification Number (TIN) and checkpoint are indicated on all pages. The title page indicates the OKPO code (type of activity), form of ownership (according to OKFS), and legal form (according to OKOPF). Unit of measurement: thousand rubles. (OKEY code 384). All lines in the report are indicated with dashes.

Deadlines for submitting a zero profit and loss statement

The zero report is submitted quarterly within the following deadlines:

• 1 sq. – until 30.04
• 2 sq. – until 30.07
• 3 sq. – until 30.10
• 4 sq. (annual) – until 30.03.

For late submission of a zero profit and loss statement, a fine of 200 rubles is provided.

Zero declaration 2-NDFL

There is no sample 2-NDFL zero declaration, since the law does not provide for the submission of such declarations.

But the tax authorities require you to report the reason for non-accrual and non-payment of wages. The letter is drawn up in any form addressed to the head of the inspection in 2 copies. The text is something like this: “Due to the lack of a portfolio of orders and the preparatory work on business organization, no business transactions were carried out, wage has not been accrued, there is no movement on the current account. It is planned to begin operations next year.”

The tax authority, having received such a letter, will consider your organization to be operating and will not take measures to force the liquidation of your company.

Reporting to extra-budgetary funds

If an individual entrepreneur does not carry out activities and has no employees, he still must pay fixed contributions to the Pension Fund for yourself. In this case, there is no need to submit a report to the PRF.

Unlike an individual entrepreneur, a director in an organization is an employee and must be accountable for him even if wages are not accrued. That is, you need to submit zero reports RSV-1, 4-FSS.

Zero reporting on corporate property tax, water, land, transport, etc.

If an organization does not own taxable property, it is not recognized as a payer of corporate property tax and is not required to submit a zero property tax return.
If the organization does not own or use land plots, then she is not required to submit a zero land tax return.
If an organization does not own vehicles registered with the traffic police, then it is not required to submit a zero transport tax return.
Hence the conclusion for all other taxes not listed in this article that in the absence of objects of taxation there is no obligation to submit zero declarations.

Services for individual entrepreneurs, LLCs and accountants

Checking counterparties online

Online accounting for small businesses

Registration of individual entrepreneurs and LLCs. Preparation of documents

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's 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 tax rate(maximum 6);
• Put dashes in the remaining lines.

Section “2.1.2” refers to the amounts of the trade fee, which reduces the amount of tax. 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.

For individual entrepreneurs and organizations operating under a preferential tax regime, one of the mandatory stages of activity is filling out a simplified taxation system declaration. A document prepared in accordance with all legal requirements must be submitted to the tax office. We have already written how to fill out a declaration under the simplified tax system with the object “income minus expenses”, and you can see an example of filling it out. And in this article we will look at how to fill out the simplified tax system “income” declaration for 2017. At the same time, we’ll tell you what to do if the simplifier has not carried out activities or received income for a year.

Filling out the simplified tax system declaration for 2017 (“income”).

Declaration under the simplified tax system “income” 2017 – This is the tax report that taxpayers of the “simplified” tax must submit for 2017. It contains information about income received and expenses incurred that reduce tax. The simplified tax system “income” declaration reflects the calculation and payment of advance payments to the state budget.

Filling out the simplified tax system “income” declaration 2017 has its own nuances. In 2018, the declaration under the simplified tax system “income” for 2017 is filled out in the form approved by order of the Federal Tax Service of the Russian Federation on February 26, 2016 No. ММВ-7-3/99@. Then the barcode on the title page was changed in the form and new fields were added for entering information on payment of the trade fee.

Submitting a report using an outdated form is a serious violation for which the Federal Tax Service has the right to impose a fine and block the current account of a business entity.

Procedure for filling out the report

The declaration consists of a title page and six sections. When preparing the simplified tax system “income” declaration for 2017, the filling rules approved by the same order as the form are applied. Among the main requirements it is necessary to highlight the following:

• Individual entrepreneurs and organizations using the simplified tax system, in mandatory must fill out title page and sections directly related to the object of taxation;
• when filling out the simplified taxation system “income” declaration, section 3 is attached only to “simplified people” who received funds as part of targeted financing;

• the report does not need to be stapled, it is better to fasten it with a paper clip;
• all indicators are indicated in full rubles, without kopecks;
• It is recommended to write in black ink;
• all letters must be printed in capitals (the same applies to filling out on a computer);
• errors in the document cannot be corrected using a correction tool;
• all pages must be numbered;
• You can specify only one indicator in each field;
• Document printing should only be one-sided;
• empty cells must be filled with dashes.

An example of filling out the simplified tax system “income” declaration for 2017 is presented below.

How to fill out a simplified taxation system declaration: sequence of actions

1. Check that the existing report form is up to date. A sample of the current simplified tax system “income” declaration form can be downloaded.
2. Determine which sections need to be completed. If “Income” is selected as the object of taxation, the taxpayer must fill out: title page, sections 1.1, 2.1.1. and 2.1.2. There is no need to submit unnecessary sheets. The example presented here for filling out a declaration under the simplified tax system “income” can be taken as a basis when drawing up a similar reporting form for your own individual entrepreneur or company.
3. Fill in the fields on the title page: indicate the TIN and KPP, activity code according to OKVED. In the “Taxpayer” field, enter the name of the organization or full name of the entrepreneur. All codes necessary for filling out the title page are contained in the appendices to the Procedure for filling out the declaration. The section intended to be filled out by the Federal Tax Service inspector should be left blank.
4. Complete sections 2.1.1 and 2.1.2. In this case, you can use the calculation formulas indicated in the form. In sections 2.1.1 and 2.1.2, line 140 of the declaration under the simplified tax system “income”, as well as lines 141-143 are intended to indicate the amounts of payments, the list of which is given in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation (paid insurance premiums, sick leave, voluntary personal insurance contributions). Using these payments makes it possible to reduce the amount of tax payable.
5. If the subject entrepreneurial activity doesn't pay trade tax– there is no need to fill out section 2.1.2.
6. Proceed to filling out section 1.1. Here you need to indicate the OKTMO code, the amount of advance payments to be paid, the amount of taxes subject to additional payment or reduction for the tax period.
7. If during the reporting period an individual entrepreneur or organization received funds in the form of targeted revenues, it is necessary to fill out section 3. Information on each receipt is indicated here.

Zero declaration

How to fill out a declaration under the simplified tax system “income” if the entity did not carry out activities during the year? In such cases, you only need to fill out the title page. On all other pages, the INN/KPP, OKTMO code, and taxpayer characteristics are written down. In the cells where the amounts of income, taxes and payments should be indicated, dashes are added. The report must be submitted to the Federal Tax Service within the deadlines established for reporting. The example of filling out the “zero line” given here for the simplified tax system “income” declaration 2017 clearly demonstrates what a well-drafted document should look like.

Declaration under the simplified tax system “income” 2017 (sample of filling out the “zero line”)

An example of filling out a declaration under the simplified tax system “income” if there is an activity

IP Karpov V.S. works without employees on the simplified tax system “income”. The tax rate is 6%.

In 2017 he earned:

• in the first quarter – 178,000 rubles;
• in the second quarter - 165,000 rubles, total income for the half-year amounted to 343,000 rubles. (178,000 + 165,000);
• in the third quarter - 172,000 rubles, total income for 9 months amounted to 515,000 rubles. (178,000 + 165,000 + 172,000);
• in the fourth quarter - 169,000 rubles, total annual income amounted to 684,000 rubles. (178,000 + 165,000 + 172,000 + 169,000).

We will reflect these amounts on lines 110-113 of section 2.1.1.

The amount of calculated advances for quarters on an accrual basis is reflected in lines 130-133 of section 2.1.1:

• For the 1st quarter – 10,680 rubles.
• For half a year – 20,580 rubles.
• For 9 months – 30,900 rubles.
• For the year – 41,040 rubles.

During 2017, individual entrepreneurs paid “for themselves” fixed insurance premiums in total amount 27,990 rubles, including those transferred to the Federal Tax Service:

• in the 1st, 2nd and 3rd quarter - 6500 rubles each,
• in the 4th quarter 8490 rub.

These expenses will be reflected on an accrual basis in lines 140-143 of section 2.1.1.

Section 1.1 is filled out based on the data in section 2.1.1:

• Line 020 (page 130 − page 140 of section 2.1.1) = 10,680 – 6500 = 4180 rub.
• Line 040 (page 131 − page 141 of section 2.1.1) - line 020 of section 1.1 = 20,580 – 13,000 – 4180 = 3,400 rubles.
• Line 070 (page 131 − page 141 of section 2.1.1) – (line 020 + line 040 of section 1.1) = 30,900 – 19,500 – 7580 = 3820 rub.
• Line 100 (page 131 − page 141 of section 2.1.1) – (line 020 + line 040 + line 070 of section 1.1) = 41,040 – 27,990 – 11,400 = 1,650 rubles.

All organizations and individual entrepreneurs annually pass tax reporting, regardless of whether financial and economic activities were carried out in the reporting period or not.

As such a concept zero reporting does not exist. This name is used by tax inspectors and accountants. “Zulevka” according to the simplified tax system is handed over to companies and entrepreneurs who, for some reason, had no income and, as a result, the calculated tax is zero.

It is important to take into account the following nuances:

1. If the amount of fixed insurance premiums for an individual entrepreneur is greater than or equal to the tax amount, then the entrepreneur can provide a “zero” amount under the simplified tax system. But if he has a staff of employees, it will not be possible to reduce the tax base by more than 50% of the amount of contributions.
2. In this case, the LLC cannot submit a zero declaration, 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% at the expense of insurance premiums.
3. If a company or 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 incurred a significant loss, they also cannot generate zero reporting. Which is understandable, because there is a certain minimum tax threshold (1%), which is paid on a “simplified” basis in this case.

Deadlines and possible sanctions

A zero declaration under the simplified tax system is submitted annually at the end of the reporting period:

• for individual entrepreneurs - until April 30 or early May, depending on weekends;
• for LLC – until March 31.

Organizations and individual entrepreneurs upon liquidation must provide a form for an incomplete reporting period. The deadline in this case is no later than the 25th of the month, following the one in which the activity was terminated.

There are no advance payments for zero profit. There are no penalties for errors in the report. The only fine is 1000 rubles if the deadlines are violated.

Procedure for filling out a zero declaration

Since there are no calculations in the “nulevka”, its preparation does not involve any special difficulties. Declaration form used according to KND 1152017.

The form is filled out in a certain sequence:

The checkpoint/TIN of the enterprise is duplicated on pages 2 and 3. The accuracy of the specified data is confirmed by signature general director company or individual entrepreneur indicating the initials, the date of the report and a stamp on the title page.

By various reasons Individual entrepreneurs and organizations may not operate during the tax period. In such cases, reporting for most taxes will be zero, which means you can not fill out reporting forms for each of them, but submit a single simplified declaration to the Federal Tax Service.

How a single declaration is filled out, who submits it, where and within what time frame, what taxes will have to be reported in the usual manner - all this is covered in our article. Here you will 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 simultaneously:

• in the reporting period they have no movement of money in their current accounts and cash register,
• there is no object of taxation for 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 for several taxes. As a rule, this situation occurs if a company or individual entrepreneur has just been created, or in case of suspension of activities.

The single declaration, as well as the procedure for filling it out, were approved by 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 out 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 whose tax period is equal to a quarter or a year, so it cannot include, for example, excise taxes or mineral extraction tax, where the period is a month.

It is important to note that insurance Pension Fund contributions, compulsory medical insurance and social insurance are not taxes, they cannot be shown in a single simplified declaration, but you will have to submit zero calculations.

The unified reporting can only include those taxes for which there is no taxable object. It is a mistake to assume that if during the tax period an organization has no movement on its OSNO Money, as well as profits, then you can submit a single declaration for all taxes. This is not always the case. For example, an actually non-operating company has fixed assets on its balance sheet, which means there is a taxable object for property tax and will have to submit a property tax return, then the accrued tax must be shown in the income tax return as expenses.

Please note: if, without complying with the required conditions, you submit a single simplified tax return, zero or other reporting for these taxes will be considered unsubmitted, which threatens the taxpayer with a fine.

Submission of a single declaration does not cancel the individual entrepreneur’s obligation to submit an annual 3-NDFL declaration to OSNO, which does not need to be reflected in a single simplified form.

Unified simplified tax return - sample filling

When filling out the declaration, you need to consider the following nuances:

• Organizations and individual entrepreneurs fill out only the first page; Individuals (not individual entrepreneurs) fill out both pages.
• Provide your details: INN, KPP, OKTMO and OKVED codes, full name of the organization or last name, first name and patronymic of the individual entrepreneur.
• The names of taxes in column 1 are indicated in the order 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, put the number “3” (in this case, in column 4 the quarter number 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 an organization - by its head or representative.

Sample filling for individual entrepreneurs:

Sample filling for LLC:

Deadline for submitting a single simplified declaration

A single declaration must be submitted to the tax office at the location of the company or the place of residence of the individual. The last day for submitting reports is the 20th day of the month following the expired reporting period: quarter, half-year, 9 months, year. Thus, the annual unified simplified declaration for 2016 must be submitted no later than January 20, 2017.

Payers using the simplified tax system can submit a single simplified declaration with a zero indicator according to the simplified tax system once a year, as the Ministry of Finance of the Russian Federation explained in its letter No. AS-4-3/12847 dated 08.08.2011. Although this is not always advisable: “simplified” people already do not pay taxes on profits, property, VAT and personal income tax, which means they only need to submit one zero declaration under the simplified tax system and there is no point in replacing it with a single report.

The declaration can be submitted on paper by visiting the inspection in person, or sent by mail, or via electronic communication channels (if the number of employees exceeds 100 people). Having received the paper report, it is marked with the date of acceptance, and the payer receives an electronic receipt to confirm the acceptance of the electronic declaration. By the way, when submitting a single simplified VAT return, the taxpayer can report zero tax on paper, and not in the electronic form required for VAT.

As a result, we note that a single declaration is reporting that, in practice, very few taxpayers can submit. After all, it is not so often that there is an absolute absence of monetary transactions - bank services are written off, the salary of at least the head of the organization is paid, etc. But at the same time, this is a convenient form of zero reporting for newly created payers who have not yet had time to work, but are already required to report taxes.