How to correctly fill out a zero declaration according to the usn. Zero declaration according to the USN for individual entrepreneurs

If at the time of submitting documents to the regulatory authorities the organization was not conducting any financial activities, for example, it had just opened or there was a pause in work, it is still obliged to submit zero reports. This is required because after registering as an individual entrepreneur, the company is already an entity subject to taxes. Let's consider what forms of zero reporting individual entrepreneurs submit to regulatory authorities in 2019.

If the manager or accountant of the individual entrepreneur does not submit documents on time, then, according to the law, a fine will be imposed for this period for failure to submit zero reporting for the individual entrepreneur. So you must approach the submission of the entire set of declarations responsibly and prepare them according to all the rules for registration.

Zero reporting for individual entrepreneurs without employees

Clause 2 of Article 80 of the Tax Code of the Russian Federation states that, regardless of the chosen taxation regime, any individual entrepreneur has the right to file a single simplified declaration. It is submitted to the territorial tax authority before the 20th day of the month, after the billing period. It must be submitted on paper or electronic media.

Individual entrepreneur according to the simplified tax system without employees

The simplified tax system is a simplified system where an individual entrepreneur or legal entity. a person is exempt from paying income, property, personal income tax and VAT.

Zero reporting for individual entrepreneurs without employees includes:

• Report according to the simplified tax system;
• Report according to ROSSTAT form.

A zero tax return under the simplified tax system, in the absence of workers, is submitted once, until April 30 of the following year. An organization will submit a “zero” tax return and a report to ROSSTAT only in 2019 if it opened in 2018, but did not conduct financial activities.

In the Pension Fund, reporting is not submitted under the simplified tax system if there are no employees, but you must remember to pay one-time contributions to the FFOMS and the Pension Fund for yourself, the amount of which is set the same for everyone.

Individual entrepreneur according to OSNO without employees

Submission of zero reporting for OSNO without employees will include several documents:

• VAT declaration;
• 3-NDFL;
• Report to ROSSTAT.

VAT is due earlier than the 20th of the next month after the billing period, the average headcount is due before January 20th. Declaration 3-NDFL is submitted once before April 30.

Zero reporting for individual entrepreneurs if there are workers

Let's consider how to submit zero reporting for individual entrepreneurs if there are employees, what documents should be submitted.

Individual entrepreneur on the simplified tax system with employees

If there are employees in the organization, but there is no financial activity, the following documents will need to be submitted quarterly:

• Form 4-FSS;
• Personalized accounting.

A declaration according to the simplified tax system and a report to ROSSTAT on the number of employees are submitted once.

Form 4-FSS must be submitted by the 15th of the next month, the DAM must be submitted no later than the 15th of the following month, as well as personal records. The declaration under the simplified tax system is submitted in the same time frame, regardless of the taxation regime or the number of employees.

Individual entrepreneur on OSNO with employees

To submit zero reporting for individual entrepreneurs in 2017 to OSNO with employees, you must submit documents every quarter:

• VAT declaration;
• 4-FSS;
• Personalized accounting.

One-time reporting to ROSSTAT.

The deadlines for submitting documentation are the same:

• for a pension fund - up to 15, one month after the reporting quarter;
• for the Social Insurance Fund – until the 15th day after the billing period;
• VAT – before the 20th day after the end of the quarter;
• average - no later than January 20.

How to fill out and submit zero reporting yourself

The question of whether it is necessary to submit zero reporting and what documents to submit has already been discussed in this article. Now let's look at each form separately.

Declaration of the simplified tax system

Entering data into the declaration follows strict filling rules. You should only write down the information on the main sheet, indicate the taxable object, and the rate. All lines are marked with a dash, excluding 001, 010, 020. In the second part, skipping 201 lines, dashes are indicated.

If an organization operates on the basis of “income minus expenses,” then production costs will be taken into account next year. When during the billing period the expenses are greater than the profit, this means that the activity was carried out, which means that the tax will be calculated at a rate of 1% of income.

If you fill out a declaration according to the simplified tax system according to these instructions, there will be no problems with delivery. Example of entering information:

Reporting to the Pension Fund and the Social Insurance Fund

Individual entrepreneurs with employees are obliged to provide information to the Pension Fund and the Social Insurance Fund on a quarterly basis, while only general information about the organization is also filled in, the remaining places are filled in with zeros and dashes.

Instructions for filling out RSV-1:

• On the first sheet, all sections are filled out, except for the line for the Pension Fund employee;
• The adjustment number is set to “000” if the report is submitted for the first time;
• Specify the reporting period;
• Register the year;
• Insert information about the number of insured persons and the average number;
• All other fields of RSV-1 are filled with zeros.

Sample:

Instructions for entering data into 4-FSS:

The “zero” in the FSS must consist of a title page, tables 1, 3, 6, 7, 10. Tables 6 and 7 are located on one page, which means the report includes five pages.

General information on filling out 3-NDFL

A zero VAT return includes a title page, where the organization’s data is registered, and the first page. The form of the document was approved by order of the Federal Tax Service dated October 29, 2014. In almost all cases, it must be submitted using an electronic form.

Form 3-NDFL must also be submitted to OSNO, where it is necessary to fill out the title page, making sure to indicate OKTMO, KBK, TIN, and general data of the individual entrepreneur. The remaining sheets are marked “0”.

Methods for submitting reports

Any reporting can be submitted in paper form or electronically. To submit documents via the Internet, the manager should obtain a qualified electronic signature and send documents only through specialized services .

Also, when submitting, it is worth considering that by the specified date the reports must be accepted by the regulatory authorities; if they are rejected for any reason, a fine will be charged for failure to submit zero individual entrepreneur reports. Each inspection body has its own fines:

Tax office:

• When submitting documents later than the specified deadline - 1000 rubles;
• If any documents from the list of required documents are missing – 200 rubles for each;
• A fine of up to 500 rubles is imposed on officials.

In the Pension Fund and the Social Insurance Fund:

• For late delivery – 1000 rubles
• If the delay exceeds 180 days – 1000 rubles
• If two or more reports are not submitted – 5,000 rubles.

Has activity been temporarily suspended? Have you decided to take a break or change the direction of your business? Today information is for you. Don’t forget about tax reporting, because a temporary suspension of work does not stop the obligation to submit tax returns.

To begin with, let’s define what “zero” reporting is. As such, there is no definition of the concept of “zero” reporting; it applies to reporting with zero indicators. This means that if you need to provide “zero” reporting, you should use unified standard reporting forms; you do not need to look for specialized forms for this.

Often businessmen believe that, having no taxes to pay, they are not required to report to the tax authorities. This is wrong. Tax, accounting, and reporting to funds are provided regardless of the activities or inaction of the entrepreneur and organization.

By registering an enterprise or business, you become a taxpayer, and it is based on the reports provided that the tax and other services determine the amount of tax penalties. If the report is not filed, this does not mean that the tax is automatically zero; the tax office cannot determine the amount of tax to be paid and punishes you for not submitting the report on time.

Therefore, even if no activity is carried out at all, reporting must be provided within the approved time frame.

For example, Vasilyeva V.S. registered as an individual entrepreneur with the activity of tailoring clothes for individual orders. I wanted to carry out entrepreneurial activities in my studio. But after that I decided not to do this and did not conduct any activities and did not provide reports. She was surprised that she was required to report according to OSNO with reporting on VAT, personal income tax and pay contributions to the Funds. This means that the obligation to report according to the chosen taxation system exists even in the absence of activity or incurring a loss under it.

The deadlines for submitting “zero” reports for individual entrepreneurs and organizations correspond to the reporting periods for the taxes for which they are payers. The frequency of reporting to the Pension Fund and Social Insurance Fund is determined in a similar way. In most cases, reporting will have to be submitted quarterly and based on the results of the reporting year.

The composition of “zero” reporting may differ depending on the type of individual entrepreneur taxation system and the reporting period.

Zero reporting for individual entrepreneurs on OSNO

For entrepreneurs using the general system, the composition of the reports is as follows:

VAT returns are submitted quarterly by the 25th day following the end of the tax period. The “zero” declaration is submitted within the same time frame.

3-NDFL for individual entrepreneurs using OSNO is provided until April 30 of the next year; if there were no transactions, we also submit zero information.

Taxes in all modes

Payers of water tax (who use water resources and have a license to do so) are required to submit a “zero” declaration to the tax authority, even if there is no object of taxation in the reporting period. In this case, it does not matter whether the fence was made or the water area was not used. The declaration is submitted quarterly by the 20th of the next month. If an individual entrepreneur is not a payer of this tax, then there is no need to provide a “zero” declaration.

A similar rule applies to payers of mineral extraction tax (MET). The declaration must be sent by the license holder to the Federal Tax Service before the end of the month following the reporting month.

The land tax and transport entrepreneur pays as an individual and does not submit a declaration. Payment is made based on notifications from the tax office.

In the absence of cash flows and the emergence of taxable objects, you can fill out a single simplified declaration, which will replace VAT and water reports. It must be sent to the Federal Tax Service by the 20th after the end of the quarter.

If an individual entrepreneur is a payer of excise taxes or mineral extraction tax, he must submit “zero” tax returns - it will not be possible to include these taxes in a single (simplified) tax return, since the filing period for these declarations is every month (only quarterly and annual taxes).

Gambling business tax - the status of a payer of this tax (and therefore the obligation to submit reports on it) applies only to those individual entrepreneurs who actually operate in the gambling business. At the same time, temporary non-use of facilities installed in gambling establishments cannot serve as a basis for releasing payers from the obligation to pay gambling tax and submit “zero” declarations. Such a report must be submitted before the 20th day of the month following the previous one. Accordingly, the gambling business tax return cannot be “zero”. If an individual entrepreneur has closed all taxable objects and deregistered them, then he ceases to be a payer of this tax and there is no longer a need to file a declaration for it.

Reporting for employees (for all taxation systems)

Calculation of insurance premiums (DAM). Submitted quarterly, no later than the 30th day of the month following the billing (reporting) period. It may have zero indicators if employees, for example, are on leave without pay.

Individual entrepreneurs that do not have employees and are not registered as employers do not submit reports to the funds.

Individual entrepreneurs who are registered with the Social Insurance Fund submit zero calculations even in the absence of employees (for example, upon dismissal). In order not to submit “zeros”, the individual entrepreneur must be deregistered as an employer.

SZV-M, SZV-STAZH, ODV-1 - are submitted to the Pension Fund and cannot be zero. If you have employees, you need to submit the form regardless of accruals. If there are no employees, reports are not submitted.

Reporting to the Social Insurance Fund (4-FSS) - if an individual entrepreneur is registered with the fund, then even if he does not conduct activities and there are no employees, the report must be submitted by the 20th day (25th day, if electronically) of the next month, after the reporting quarter. An individual entrepreneur who is not registered does not provide reporting.

There are two forms for personal income tax - 2-NDFL and 6-NDFL. If there was no income paid to individuals during the tax period, these forms are not submitted. That is, there are no “zero” personal income tax reports.

Zero reporting of individual entrepreneurs on the simplified tax system

Entrepreneurs using a simplified tax system who did not conduct business and, accordingly, did not receive income or have expenses, submit a zero declaration under the simplified taxation system once a year until April 30. Note: if the activity was carried out, then even with zero income, the individual entrepreneur is obliged to pay the minimum tax, using the simplified “income minus expenses”.

By the way, if no activity was carried out, you can also fill out a single simplified declaration form (its due date is no later than January 20 of the next year).

Zero reporting of individual entrepreneurs on UTII

As for providing “zero” reporting on UTII, everything is not so simple. The tax office does not accept reports with zero figures for imputed tax. In imputation, tax calculation does not depend on income received and expenses incurred. The tax is calculated, as we remember, on the imputed income, and not on the actual income received. Even if no activity was carried out and the taxpayer was not deregistered, he is required to pay tax and prepare reports. The deadline for sending the report is the 20th day of the month following the end of the quarter.

Zero reporting for individual entrepreneurs Unified agricultural tax

If no activity was carried out, then a declaration with zero indicators is submitted. The deadline for submitting the “zero” Unified Agricultural Tax declaration for entrepreneurs is until April 30 of the year following the reporting year, that is, for 2017, individual entrepreneurs submit the “zero” declaration by April 30, 2018.

Zero reporting for individual entrepreneurs when combining modes

But what to do if the application for registration of an individual entrepreneur or LLC indicates several types of business activities, while one or two of them are transferred to UTII or a patent? There is a risk that in this case, the payer of UTII or a patent will be fined for failure to submit “zero” declarations under the OSNO, so we recommend switching to the “simplified” form immediately after registration and submitting “zero” declarations under the simplified tax system, combining two modes.

When combining modes, for example, the simplified tax system and a patent or the special tax system and UTII, when carrying out one type of activity for another taxpayer, zero reporting should be provided.

Conclusion

For all other taxes and fees, except for personal income tax, VAT (if on OSNO), gambling tax, declarations under the simplified tax system, social insurance system and calculation of insurance premiums, if the taxpayer does not have a taxable base, then there is no need to submit a zero declaration for these taxes . If you apply UTII and do not carry out activities, you must deregister, because Even without carrying out activities, you will have to pay tax.

If, as a result of calculating taxes in the billing period, an individual entrepreneur received zero rubles for payment, the declaration is submitted as usual. A zero indicator in the “Tax Payable” column does not cancel the obligation to report by submitting a tax return.

By the way, if the declaration is “zero”, this does not mean that you can not submit it or submit it whenever you want: for violating the deadline for submitting the “zero” declaration you will be fined 1000 rubles.

It is convenient to submit a single (simplified) tax return using OSNO.

How to submit “zero” reporting as an individual entrepreneur

The methods for submitting a zero declaration also do not differ from the methods for submitting standard reports. All reports, except VAT, can be provided on paper. VAT is accepted only electronically, with rare exceptions.

You can easily prepare and submit a zero declaration using the online service “My Business - Internet Accounting for Small Businesses”. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by following this link.

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, there is no tax base as such.

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 limited liability company, submit your declaration by March 31. 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. The maximum rate 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 the amounts of the trade tax, 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.

Every entrepreneur has faced the need to fill out reports. Entrepreneurs using the simplified tax system must pay a single tax quarterly 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 simplified terms submit a declaration reflecting the financial results of their work for the year. A document containing information about the amount of income and expenses must be submitted to the tax office in person or through a notary representative. If an entrepreneur has not received income for a year, then you need to find out in advance how to correctly fill out a zero declaration under the simplified tax system.

Let us immediately note that this term is used only in oral speech. - this is a report that provides information about the lack of movement of funds for the year. Consequently, a tax base for calculating payments to the budget is not formed. The form does not differ from the usual form, but its completion depends on the taxation system. Let's take a closer look at how to fill out a zero declaration for an individual entrepreneur; we will also present a sample document.

Rules

Entrepreneurs fill out the title page, and then fill out sections 2.1 and 1.1 from the end. The data is entered manually in black or blue ink. Or the reporting is completed using a computer program. If information on some items of income or expenses is missing, then dashes are added.

How to fill out a zero declaration for an individual entrepreneur yourself?

Most entrepreneurs have skills in working with accounting documents, so they prefer to fill out reports themselves. After all, instructions are provided for each form. But even its detailed study does not guarantee that errors will not be made when filling it out. They arise most often due to changes in legislation. Therefore, in order to know how to correctly fill out a zero declaration yourself, you need to first read the regulations.

IP for OSNO

Entrepreneurs who are served under the general taxation regime report their income quarterly and annually. In both cases, a zero declaration is permitted.

The VAT report is submitted for the period in which the sale was carried out. The document indicates the cost of goods that include tax. But you need to remember that if the goods were sold in the reporting month, and 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 any income during the year, then 3-NDFL is filed as zero. Social payments, benefits, and wages received by a citizen for performing duties under an employment contract do not count as income.

IP under simplified tax system

The majority of entrepreneurs are on a simplified basis. Here you can also submit zero reporting, regardless of what taxable object is used. If the object is “income”, then in the absence of it you will not have to pay tax. If the “income - expenses” scheme is used, then even if a loss occurs, you need to pay 1% of the amount of income.

UTII

Provides for the payment of a fixed amount monthly, regardless of income received. Therefore, a zero declaration for UTII is impossible.

Other reports

If an entrepreneur works alone, then in addition to the declaration under 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 under "simplified" (until April 30);
• data on employee income in Form 2(6)-NDFL (until April 1);
• information on the average number of personnel (until January 20);
• reporting to the Social Insurance Fund quarterly (4-FSS);
• PF reporting quarterly (RSV-1);
• information about insured employees monthly (SZV-M);
• the book of income and expenses (KUDIR) is kept continuously for a whole year.

So

Before learning how to fill out a zero declaration under the simplified tax system, let’s summarize all of the above. A report without income can be submitted by individual entrepreneurs who:

• are at 6% simplified tax system;
• do not pay trade tax;
• did not receive income all last year;
• paid contributions to the Pension Fund on time (before December 31);
• did not receive property, did not have a job or targeted funding.

Report form

Report forms change from year to year. Therefore, before filling out the data, you need to make sure that you are using the new form. In this regard, LLC is simpler. 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 Federal Tax Service website. This is not always convenient. However, you can use the “Legal Taxpayer” program (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 into all three sheets, and indicate the rate quarterly in paragraph 2.1.1.

Making a report

Let's take a closer look at how to fill out a zero declaration under the simplified tax system.

On the first title page you need to indicate the name of the LLC or full name of the individual entrepreneur, code. The code of the Federal Tax Service body and the period for which the report is submitted are also indicated. Next, you need to number the pages and put your signatures on each sheet. The numbers are entered in the format “001”, “002” and “003”.

• 0 - primary declaration;
• 1, 2, etc. - numbers of updated reports.

In the “place of registration” field, the organization must indicate the code “210”, and entrepreneurs - “120”.

How to fill out a zero declaration? Paragraph 1.1 states:

• Specify OKTMO;
• In the line “Object of taxation” indicate code “1”;
• In the line “Tax payable (100)” enter “0”.

How to fill out a zero declaration in paragraph 2.1? You should:

• Enter the amount of the fee payable (again) on line 113.
• Indicate that the entrepreneur operates without employees (page 103).
• Leave lines 140-142 empty.
• In line 143, indicate “0”, even if the organization paid contributions to the Pension Fund in the reporting period.

A sample of a completed zero declaration of the simplified tax system is presented below. This completes the filling of the form. All that remains is to submit it to the Federal Tax Service.

How to fill out a zero declaration using software?

Let's look at an example of preparing a report using “Taxpayer Legal Entity”.

After starting the program, you need to create a document template. To do this, in the “Documents” section, select “Tax reporting”, and then indicate form No. 1152017. A blank form will open. How to fill out a zero declaration for an individual entrepreneur under the simplified tax system?

The design begins with the title page. Here you need to enter your tax identification number and checkpoint. In the line “Taxation period” you need to indicate code “34”. The number of the past calendar year will be automatically updated. The final touch is to write down OKVED. How to fill out a zero declaration, a sample of which was presented earlier? Let's look at 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 in the lines:

• 001 - tax scheme;
• 010 - OKTMO;
• 100 is the amount of the fee.

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” - tax amount;
• 143 - "0".

All that remains is 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 document submission. The procedure for submitting such reports does not differ from the usual ones. The deadline for submission is April 30 of the following year. But in this case, you can submit reports more quickly. There is no need to be afraid of an unscheduled inspection. Zero reporting is a common occurrence 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:

Fines

It is important not only to know how to fill out a zero declaration for individual entrepreneurs of the simplified tax system, but also not to forget to submit it to the Federal Tax Service in a timely manner. For violation of these deadlines, the entrepreneur faces a fine of one thousand rubles. But this amount can be reduced if there are extenuating circumstances. In this case, along with the filing of reports, you must submit a letter requesting a reduction in the amount of the fee. But if you miss the deadline for submitting a document by more than 10 days, the Federal Tax Service may temporarily block transactions on bank accounts.

How to fill out a non-zero simplified taxation system 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 IP 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, for 2015, an individual entrepreneur received quarterly 80, 90, 90 and 120 thousand rubles.

The amount of tax (pages 140-143) cannot exceed the payments paid (pages 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 similarly. The balance is 5.6 thousand rubles. constantly transferred from one period to another. Line 143 is filled out as follows: 15.6 + 5.565 = 21.165 thousand rubles.

Subsection 2.1.2 is filled out by payers of contributions according to the same principle. First, the cumulative total of income is indicated, 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 of 2.1.2.

If an individual entrepreneur is engaged only in trade and pays a fee on 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 types of activities that are not subject to fees, then the amounts in section 2.1.1 will be greater than the figures from 2.1.2.

Let's continue our consideration under the conditions of the previous example. Let’s assume that an individual entrepreneur receives only half of his income from trading and pays a quarterly fee in the amount of 1.5 thousand rubles. How to fill out section 2.1.2 in this case?

Deductions are calculated as in section 2.1.1, but only for contributions from trading activities. Since the amount of contributions paid completely 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 you need to supplement the information in section 2.1.1. Line 010 contains the OKTMO code. Lines 030, 060 and 090 are filled in if the individual entrepreneur’s place of registration has changed during 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 to be deducted is (line 100):

22.8 - 21.165 - 0.817 = 0.818 thousand rubles.

Section 3 is filled out by entrepreneurs who receive funds under the program. This indicates the receipt code, date, period during which the funds must be used, and their volume.

Zero reporting of the simplified tax system - even in the absence of activity, you cannot do without submitting a simplified declaration. In the article we will look at the features of its preparation and determine who should submit zero reporting to the simplified tax system and within what time frame.

What is the simplified tax system and what reporting does it require?

The abbreviation USN stands for “simplified taxation system”. This system is available to both legal entities and individual entrepreneurs. Its attractiveness lies in the fairly simple recording of data that determines the tax base for the simplified tax system. The base can be either income or income reduced by expenses. The simplified tax system is calculated and paid quarterly 4 times a year (advances are made 3 times and one payment is made at the end of the year), but reporting on it is submitted only 1 time at the end of the year.

Submission of reports is mandatory for persons using the simplified tax system. Moreover, it must be submitted even if no activity was carried out at all during the year and there is no data to fill out the simplified taxation system declaration.

What is zero reporting?

A declaration in which the only digital indicator is zero is called zero. That is, in it, all indicators for calculating the tax base, and, accordingly, the tax itself are equal to zero. A non-zero value will only be present for the tax rate and codes characterizing reference data about the taxpayer.

Zero reporting by the simplified tax system is no exception to this situation. In particular, for the year 2018 that ended, in the absence of indicators for filling in the data on which the tax base depends (income or income and expenses), there is a need to prepare a zero declaration under the simplified tax system for 2018.

The taxpayer's form of existence will not exempt him from filing a zero return:

• a zero declaration under the simplified tax system 2018 is submitted by a legal entity;
• with an indicator of 0, the declaration under the simplified tax system-2018 is submitted by individual entrepreneurs.

A zero declaration should not be confused with one for which there is data to fill out, but the tax base turns out to be negative or equal to zero. This can happen with income and expense simplification. However, these situations are subject to the rule of paying a minimum tax of 1% of the income received during the period. And if, with a negative or zero base, the minimum tax is not paid, then the taxpayer will be assessed a fine.

Read about calculating the minimum tax.

Penalties will also follow for failure to submit reports that can reasonably be considered zero. Therefore, the issue of the need to present it must be taken seriously.

Penalty for failure to submit a zero declaration based on Art. 119 of the Tax Code of the Russian Federation is equal to 1000 rubles.

Where can I download the zero declaration form for the simplified tax system-2018? There is no special form for such reporting. It is formed on a regular form. Therefore, the phrase “download a zero declaration according to the simplified tax system-2018” will be equivalent to the expression “download a simplified tax return.”

On our website, the simplified tax system declaration is available for download in the material “Declaration form for the simplified tax system for 2018-2019”.

How to fill out a zero declaration

You can fill out a zero declaration under the simplified tax system for 2018 using online services, special programs or manually. Calculations will not be carried out in it, since there is no data for them. And all other information must be present.

On the title page, fill in the following in the usual order:

• INN and KPP of the taxpayer;
• correction number: set to 0;
• reporting year: the year for which the declaration is submitted is reflected;
• tax period: usually set to 34, during reorganization - 50;
• Federal Tax Service code: indicate the code of the Federal Tax Service to which the document is submitted;
• OKVED: reflected according to Rosstat;
• taxpayer's name and telephone number;
• the total number of pages in the completed declaration;
• the accuracy of the information is confirmed by the director of the company or entrepreneur (indicate full name and signature);
• the date of approval of the declaration is indicated;
• the seal (if any) is placed in place of “M. P.".

On the second page (section 1.1 or section 1.2), selected depending on the applied object of taxation (income or income minus expenses), the final results of calculating tax payments will be shown. In our case, they will turn out to be zero, reflected in the declaration with dashes in accordance with the requirement of clause 2.4 of the order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@. But here you should indicate the values ​​of OKTMO codes corresponding to the territorial affiliation of the taxpayer.

Using the same principle, data should be entered into the main section of the declaration, which is also selected for completion in accordance with the applicable object of taxation (section 2.1.1 or section 2.1.2):

• the codes specified in the section are filled in;
• instead of digital indicators, dashes are placed;
• The numbers indicate the value of the tax rate in force in the region.

Sections 2.1.2 and 2.2 will be completed only by those whose object of taxation is income minus expenses. The principle of entering data into them is the same: the necessary codes (TIN, KPP) are filled in, and instead of digital indicators, dashes are placed.

Section 3 in the zero declaration does not need to be completed.

Thus, the zero declaration is filled out according to the general rules with the only exception: the figures related to the indicators that form the tax base will be replaced by dashes. Therefore, there is no need to have a special sample to fill out a declaration under the simplified tax system - income 2018 zero or a similar declaration under the simplified tax system “income minus expenses”. They can use a regular declaration.

For examples of filling out the simplified taxation system (STS) declaration for both types of taxation objects, see the link.

What are the deadlines and methods for submitting zero reporting?

The deadlines for submitting a zero declaration under the simplified tax system are the same as for submitting a regular declaration that has data to fill out:

• for LLC - until March 31 (in 2019 - until April 1, since March 31 is a day off);
• for individual entrepreneurs - until April 30.

Read more about the deadlines for submitting a declaration under the simplified tax system.

How to submit a zero declaration 2018 for an individual entrepreneur using the simplified tax system or for a legal entity using the same regime? In the usual way, choosing any of the available methods:

• electronic;

• by post;
• personally.

When sending it in person, a copy is made, on which the inspector receiving the report affixes a stamp confirming its timely submission.

Results

If a simplifier did not conduct any activity in 2018, he needs to submit a zero simplified tax return to the tax authority. It is submitted within the same time frame and drawn up on the same form as a regular declaration under the simplified tax system, only with zero values ​​for income, expenses and tax amounts.