Zero reporting for SP sample fill. Zero tax return. What is it and how to take it

Zero reporting of the simplified tax system - even in the absence of activity, it is impossible to do without submitting a simplified tax return. In the article, we will consider the features of its preparation and determine who and in what time frame should submit zero reporting to the simplified tax system.

What is USN 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 rather simple accounting of data that determines the tax base for the simplified tax system. The base can be either income or income minus expenses. The simplified tax system is calculated and paid quarterly 4 times a year (3 advances are made and one payment is made at the end of the year), but reports on it are submitted only 1 time at the end of the year.

Reporting is mandatory for persons applying the simplified tax system. Moreover, it must be submitted even if the activity was not carried out at all during the year and there is no data to fill out the USN declaration.

What is zero reporting

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

The zero reporting of the USN is no exception to this situation. In particular, for the year ended 2018, in the absence of indicators to fill in the data on which the tax base depends (income or income and expenses), it becomes necessary to compile zero declaration according to the USN for 2018.

The form of existence of the taxpayer will not exempt from filing a zero declaration:

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

Do not confuse a zero declaration with one for which there is data, but the tax base turns out to be negative or zero. This can occur with income-expenditure simplification. However, these situations are subject to the rule of paying a minimum tax of 1% of the income received for the period. And if the minimum tax is not paid with a negative or zero base, then the taxpayer will be charged a fine.

Read about the calculation of the minimum tax.

Penalties will also follow for failure to submit reports that can reasonably be considered zero. Therefore, it is necessary to treat the issue of the need for its presentation with all responsibility.

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 USN-2018? There is no special form for such reporting. It is formed on the usual form. Therefore, the phrase "download the zero declaration for the simplified tax system-2018" will be equivalent to the expression "download the simplified tax declaration".

On our website, the simplified tax 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 for the simplified tax system of 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, in the usual order, fill out:

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

The second page (section 1.1 or section 1.2), selected depending on the object of taxation applied (income or income minus expenses), will show the final results of calculating tax payments. In our case, they will turn out to be zero, reflected in the declaration by dashes in accordance with the requirement of paragraph 2.4 of the order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] But here you should indicate the values ​​\u200b\u200bof OKTMO codes corresponding to the territorial affiliation of the taxpayer.

By the same principle, data should be entered in the main section of the declaration, also selected for filling in accordance with the applicable object of taxation (section 2.1.1 or section 2.1.2):

• fill in the codes indicated in the section;
• instead of digital indicators, dashes are put;
• figures indicate the value of the tax rate in force in the region.

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

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

Thus, the zero declaration is filled out according to the general rules with the only exception: the figures relating to the indicators that form the tax base will be replaced by dashes. Therefore, there is no need for a special sample to fill out a declaration on the simplified tax system - income 2018 zero or a similar declaration on the simplified tax system "income minus expenses". They can serve as a simple declaration.

For examples of filling out a USN declaration for both types of objects of taxation, see the link.

What are the terms and methods for submitting zero reporting

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

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

Read more about the deadlines for filing a declaration on the simplified tax system.

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

• electronic;

• by mail;
• personally.

When sending, a copy is personally made, on which the receiving inspector affixes a stamp confirming its timely delivery.

Results

If the simplified person did not conduct activities in 2018, he needs to submit a zero USN declaration to the tax authority. It is submitted at the same time and is drawn up on the same form as a regular tax return, only with zero values ​​​​of income, expenses and tax.

It often happens that at the beginning of the activity, after the registration of an LLC or individual entrepreneur, for several reporting periods it is not possible to start a business. 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 activities to the tax authorities, in Pension Fund? The answer is unequivocal - they are required to report within the appropriate timeframe, submitting zero declarations or calculations, so as not to receive a fine. This applies to all taxpayers and organizations, and individual entrepreneurs, no matter what taxation system they are on. The mere fact of non-activity is not a violation. But for non-submission (late submission) of zero declarations, fines in the amount of 1000 rubles are provided.

Who submits a zero declaration on the simplified tax system

A zero declaration under the simplified tax system must be submitted by LLCs and individual entrepreneurs in the form of KND-1152017. It assumes the presence of a zero ledger of income and expenses. You can show the expenses reflected in the KUDiR in the declaration on 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 conducted.

Features of filling out a declaration on the simplified tax system

The first page of the declaration does not cause any difficulty in filling out. It indicates the TIN and KPP (IP indicate only the TIN). Next, the adjustment number is put - "0", the tax period - "34", the reporting year - the year of filing the declaration is indicated, the code of the tax authority is put - the first 4 digits of the TIN. The full name of the individual entrepreneur or the name of the organization is indicated. The column "OKVED" indicates the data of Rosstat. At the end of the page, the full name of the director, 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 - prescribe "1" or "2" (depending on the object of taxation).
• 010 - indicate the OKTMO code.
• 020 - the amount of the advance payment, no later than April 25
• 080 - data is correlated with line 020.

On page 3 of the declaration, dashes are put in all lines except p.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 the submission of the zero declaration of the simplified tax system

Zero declaration for UTII

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

Who submits a single (simplified) zero tax return

Organizations and individual entrepreneurs that are on OSNO are required to submit a single (simplified) tax return in the form of KND-1151085 for the quarter in which there were no movements on the cash desk and on the current account, and there was also no land and transport and other objects of taxation. This fact monitored by the tax authorities. For all taxpayers who submitted such a declaration, the tax authority requests from banks the movement on current accounts.

Features of filling out a single (simplified) tax declaration

Page 1 of the declaration.
It indicates the TIN and KPP (IP indicate only the TIN). Next, the type of document is put - “1” - the primary, reporting year - the year of filing the declaration is indicated, the code of the tax authority is put - 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 column "OKVED" indicates the data of Rosstat. At the end of the page, the full name of the director, date, signature and seal (if any) are indicated.

Next, a table is filled in, which includes all zero taxes:
The first column indicates taxes: VAT, income tax, property tax. VAT 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 number of the quarter.
Organizations, together with a single (simplified) declaration, submit financial statements: a balance sheet and a profit and loss statement.

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

Page 2- intended for individuals without TIN.

Deadlines for filing a single (simplified) zero tax return

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

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

Who submits a zero VAT return

Organizations and individual entrepreneurs that are on OSNO are required to submit zero declarations in the form of KND-1151001 in the absence of objects of taxation and VAT deductions. Starting from 2015, the zero declaration must be submitted electronically.

Features of filling out a zero VAT return

Only pages 1 and 2 are filled in the declaration.
It indicates the TIN and KPP for the organization, IP indicate only the TIN.
Place code - 400,
Tax period code: 1st quarter - 21, 2nd quarter - 22, 3rd quarter - 23, 4th quarter - 24.
OKTMO codes for each region have their own, KBK for VAT is the same for Russia.

Deadlines for filing a zero VAT return

Available quarterly on:

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

Who submits a zero income tax return

Organizations on the OSNO that have account movements, in the absence of taxable income and expenses, submit zero income tax returns in the form of 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 in the declaration.
If the taxpayer does not calculate monthly advance payments of income tax, then Subsection 1.2 of Section 1 (p. 3) is not submitted.

Designations:
Codes at the location (accounting):

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

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

Codes for reorganization, liquidation:

• "1" - for conversion;
• "2" - for merging;
• "3" - for separation;
• "4" - for joining;
• "5" or a dash - for separation with simultaneous attachment.

Deadlines for filing a zero income tax return

• 1st quarter - until 28.04
• 2 quarter - until 28.07
• 3rd quarter - until 28.10
• 4 quarter - until 28.03.

Tax period codes (cumulative total):

• 21 - 1 quarter,
• 31 - Half a year,
• 33 - 9 months,
• 34 - Year.
• 50 - On liquidation

Who submits a zero declaration 3-NDFL

IP located on general mode, are required to submit a 3-NDFL Declaration in the form of KND-1151020 if there is movement on the accounts, but in the absence of taxable income and expenses.

Features of filling out a zero declaration 3-NDFL

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

Notation.
Taxpayer category codes:

• 720 - IP;
• 730 - notary;
• 740 - lawyer;
• 760 - another individual;
• 770 - IP head of the peasant (farm) economy.

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

Deadlines for the submission of a zero declaration 3-NDFL

The declaration is submitted once a year, until April 30 of the year following the reporting one. When deregistering an individual entrepreneur, the declaration is submitted for an incomplete year.

An individual entrepreneur has an obligation to submit 4-NDFL to the tax authority simultaneously with 3-NDFL, 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 financial statements

Organizations that are 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 a zero balance

There is no such thing as an absolutely empty balance sheet, because at the time of its creation, the LLC forms the authorized capital. For example, the authorized capital of an LLC is 15,000 rubles. Then, depending on the method of formation of the statutory fund, the balance sheet will look as follows.

1. The authorized capital is formed by the following materials: In the assets of the balance sheet on line 1210 (Inventory) -15, on line 1200 (total under section 2) - 15, on line 1600 (Balance) 15;
   
2. The statutory fund is formed in cash:
   In the assets of the balance on line 1250 (Cash) -15, on line 1200 (total for section 2) - 15, on line 1600 (Balance) 15;
   In the liabilities side of the balance according to line 1310 ( Authorized capital) we set 15, on line 1300 (Total for section 3) -15, and on line 1700 (Balance) we also set 15.

TIN and KPP are affixed on all pages. The title page indicates the OKPO code (type of activity), form of ownership (according to OKFS), legal form (according to OKOPF). Unit of measurement: thousand rubles (code according to OKEI 384). All other lines of the balance sheet are put with a dash, except for the above lines related to the authorized capital.

Deadlines for the delivery of a zero balance

The zero balance is submitted quarterly on the following dates:

• 1st quarter - until 30.04
• 2 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 sheet, a fine of 200 rubles is provided.

Features of filling out a zero profit and loss statement

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

Deadlines for the submission of a zero profit and loss statement

The zero report is submitted quarterly on the following dates:

• 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 of the 2-NDFL zero declaration, since the legislation does not provide for such declarations.

But the tax authorities require 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 for organizing a business, business operations were not carried out, wage not accrued, there is no movement on the current account. It is planned to start operations next year.”

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

Reporting to off-budget funds

If an individual entrepreneur does not carry out activities, does not have employees, he still has to pay fixed contributions to the Pension Fund for himself. In this case, the report to the PRF is not required.

Unlike an individual entrepreneur, a director in an organization is an employee and must be accountable for him even if there is no payroll. That is, you need to submit zero reporting 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 declaration.
If the organization does not own or use land plots, then she is not required to submit a zero declaration for land tax.
If the organization does not own Vehicle registered with the traffic police, then she is not required to submit a zero transport tax return.
Hence the conclusion for all other taxes not listed in this article, in the absence of objects of taxation, there is no obligation to submit zero declarations.

All enterprises and individual entrepreneurs submit tax returns every year. This obligation remains even if the income for the reporting period was not received. It is necessary to report to the IFTS, ignoring the obligation to timely submit reports will result in penalties.

Let's figure out how to fill out the "zero" declaration on the simplified tax system yourself. Let's talk about the intricacies of design and the requirements for it.

Basic requirements for filling

The absence of performance results greatly simplifies the execution of a "zero" declaration, no calculations need to be made. All that is required is to carefully enter all the necessary information and details in the established form.

For information: to fill out a zero declaration, a standard form for the USN is used.

General rules for filling out the form:

• the title page must be completed by all individual entrepreneurs and LLCs without exception;
• each cell corresponds to only one character - a digit or a letter;
• in the absence of information in the cell, a dash is put;
• sections 1.1 and 2.1 are intended for entering information by enterprises operating in the "Income" mode;
• sections 1.2 and 2.2 are drawn up by companies and entrepreneurs on the simplified tax system according to the formula "Income minus expenses";
• the first and second sections begin with the code of the object of taxation: number 1 corresponds to the object "Income", number 2 - "Income minus costs";
• page numbering is end-to-end, numbers are put down in the "Page" fields located at the top of each sheet.

Title page layout

Let's consider how to correctly fill out a zero declaration on the example of the reporting of IP Gartunova M.N.

We begin to fill in from the top of the first page, entering the necessary information in each field.

Important: The right part is filled in by an employee of the tax authority, it is not required to fill it out on your own, otherwise, when submitting reports, it will be returned as incorrectly filled out.

In this block, in our example, only the signature of the entrepreneur and the date the form was drawn up are put. An individual entrepreneur who personally submits a declaration has the right not to enter a full name, but only to confirm the data with a signature.

This concludes the title page. Further, for enterprises of different tax regimes, different form sheets are drawn up.

A sample of filling out the declaration of the simplified tax system, taxable base "Income"

Individual entrepreneurs and LLCs in the "Income" mode fill out sections 1.1, 2.1. Consider the design of section 1.1 using the example of IP Gartunov. At the top of the sheet, enter the TIN / KPP and number the page.

Let's look at the table:

All other cells are crossed out.

The execution of section 2.1 begins with the TIN / KPP and the sheet number.

In our example, the IP works without hired personnel, so field 102 contains sign 2.

A sample of filling out the declaration of the simplified tax system, taxable base "Income, minus expenses"

Consider the procedure for reporting on the example of Absolut LLC.

We list the differences in filling in the fields of the title page: the code "at the location of the account" is 210, in the field "Reliability of the specified information" the full name of the director of the LLC is entered. We then proceed to section 1.2.

Section 1.2 begins with filling in the TIN / KPP and the sheet number. Here, as in section 1.1, field 001 is filled with a code indicating the applied special mode - 2.

In field 010 - OKTMO code, which may not be repeated in fields 030, 060, 090, if the place of residence of the individual entrepreneur or the address of the enterprise has not changed. This section is signed and dated.

In section 2.2, the main fields to be filled in are line 201, where the code indicating the tax regime is 2, as well as lines 260-263. In them, in accordance with the periods, interest rate tax.

In all other cells of the "zero" form, dashes are put down.

New form reporting on the simplified tax system contains an additional reference 3rd section, introduced since 2015 for payers who during 2014 received income in any form (value or kind) for services in the format charitable activities or earmarked funding and earmarked income. But among entrepreneurs and organizations on a simplified regime, such receipts are a rare occurrence, and if such operations have not been carried out, this section is not filled out.

Methods for filing declarations with the IFTS

You can submit the form to the IFTS:

• on paper personally by the head or through authorized person by presentation of a power of attorney, in 2 copies. One remains with the inspector, the second marked by the IFTS is returned to the payer;
• by mail with a mandatory description of the attachment, which, together with a receipt, is a confirmation of the submission of the declaration;
• using electronic services or the website of the Federal Tax Service.

In Russia, a huge number of LLCs and individual entrepreneurs operate on a simplified tax special regime. However, not everyone is lucky: it happens that the activity was not carried out for a long time and / or there was no income at all. Especially for such cases, we have prepared a sample of filling out a zero declaration on the simplified tax system "Income" for 2017.

General rules apply

Let's say right away that the payer's lack of activity in 2017 does not relieve him of the obligation to submit reports on the simplified tax system to the IFTS following the results of this tax period. Therefore, the sample of filling out the zero declaration of the USN "Income" for 2017 should still include:

• Title page.
• Section 1.1 (tax/advance on it payable or reduced).
• Section 2.1.1 (tax calculation).

The deadlines for submitting a zero report on the simplified tax system are the same as for a regular one with indicators for 2017. Namely:

• for individual entrepreneurs– no later than May 3, 2018 inclusive (transfer from April 30);
• for legal entities– no later than April 2, 2018 inclusive (transfer from March 31).

The absence of business does not exempt merchants on the simplified tax system from transferring fixed insurance premiums for themselves from the minimum wage (letter of the Ministry of Labor of December 18, 2014 No. 17-4 / OOG-1131). But in Section 2.1.1 of the zero declaration of the USN they are not given. The fact is that it is wrong to reflect contributions that exceed the calculated (zero) tax (clause 6.9 of the Procedure for filling out the declaration on the simplified tax system, approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / 99).

Please note: if cash passed through the accounts of a simplified person in banks or through the cash desk, then it will not work to get off with a zero declaration of the simplified tax system. You need to submit a regular report.

How to fill out a zero report on the USN

There are no special rules for filling out the USN zero declaration. The main thing:

• put dashes in all cells with cost indicators;
• indicate the tax rate of the simplified tax system for the object "Income" - 6 percent;
• bring OKTMO inspections at the place of residence of the individual entrepreneur (location of the organization).

When filling out a zero declaration on the simplified tax system using software when printing it on a printer, it is permissible that there is no framing of familiarity and dashes for empty cells (clause 2.4 General requirements to the procedure for filling out the USN declaration).

Also note that all text data is written in CAPITAL block letters and symbols.

Late checkout fee

For failure to submit or untimely submission of the zero declaration of the USN "Income", liability arises under article 119 tax code RF in the amount of 1000 rubles.

Another extremely undesirable measure that the management of the Federal Tax Service can take is the freezing of bank accounts, including the movement of electronic payments (clause 3 of article 76 of the Tax Code of the Russian Federation). There is a reason when the delay in filing a declaration is from 10 working days.

The IFTS must cancel the suspension of operations on accounts no later than one business day following the day when the simplistic finally submitted a declaration on the simplified tax system (paragraph 2, clause 3, clause 11, article 76 of the Tax Code of the Russian Federation).

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