Do I need to fill in the kbk with a zero declaration. Sample zero unified simplified tax return

19.10.2019

(served by all organizations except individual entrepreneurs)

USN

USN zero declaration sample

Sample Fill zero declaration You can get the simplified tax system using the free service Calculator of declarations of the simplified tax system. You only need to select the object of taxation (income - income - expenses), as well as the tax rate, leave the rest of the fields zero. With the STS income-expenses in the declaration, you can show the expense and transfer it to the next period. In the finished declaration, you will only need to fill in your data instead of the fields marked in red

By the way, can you absolutely free form and send to the IFTS, a zero declaration of the simplified tax system.

Sample zero KUDiR

Even with a zero simplified tax system, an individual entrepreneur (or organization) must have a zero book of income and expenses: Zero KUDiR - sample. To assure her of the tax is optional, but many IFTS require it.

How to fill in the zero reporting of the simplified tax system?

Page 1 of the declaration is filled in as standard: with your data. Page 2 declarations: put dashes in all lines except 001, 010 and 020. Pg. 3 declarations: put dashes on all lines except 201.

Deadlines for the submission of the zero declaration of the simplified tax system

Once a year. For IP - until April 30. For organizations - until March 31. For closed companies and individual entrepreneurs, it is necessary to provide a declaration even for an incomplete year.

There is no need to make upfront payments with zero income.

Penalties for the provision of a zero declaration, a zero report on simplification are not provided. For the provision not on time - 1000 rubles.

You can generate a declaration using the UTII Declaration Calculator.

There are no penalties for providing a zero declaration, a zero imputation report, they simply will not accept a zero declaration. Although some tax authorities still accept "zero" UTII, despite the fact that the Ministry of Finance considers such declarations illegal. For the provision not on time - 1000 rubles.

How to fill out zero UTII reporting

You will not be able to file a completely zero declaration, but you can exclude one or two months from it (if you deregister for this time). Then in line 050, 060 or 070 of section 2 of the UTII calculator you write zero.

Deadlines for the submission and payment of the UTII declaration

Deadline for payment of UTII tax: I quarter. - until 25.04, II quarter. - until 25.07, III quarter. - until 25.10, IV quarter. - until 25.01

Deadline for the submission of the UTII declaration: I quarter. - until 20.04, II quarter. - until 20.07, III quarter. - until 20.10, IV quarter. - until 20.01

Unified (simplified) tax declaration

MANDATORY for individual entrepreneurs and Organizations on the OSNO that had no movements on the cash desk and settlement account for the quarter and had no objects of taxation (land, cars, etc.) - are required to submit a Unified (simplified) tax return.

Sample of the Unified (simplified) tax declaration

example and form of a zero tax return

How to fill out a Unified (simplified) tax return?

Change, to your own, the values highlighted in red in the declaration. You need to fill out only page 1 of the declaration, page 2 - for individuals without a TIN.

TIN: you need to enter only on home page, on the rest it will be automatically affixed. Checkpoint only for organizations, for individual entrepreneurs - dashes

All "zero" taxes are included in the declaration. They should be placed in the same order as the chapters in Part 2 of the Tax Code. For IP:

For organizations:

Value Added Tax - Chapter 21
Corporate income tax - ch.25

Personal income tax cannot be included in the declaration of the Unified (simplified) tax declaration.

For organizations, the Unified (simplified) tax declaration must be accompanied by financial statements: balance sheet and income statement.

Tax (reporting) period: 3 - for the quarter (VAT), 0 - for the year

For a tax, the tax period for which is a quarter, in the corresponding cell (column 3) the value of the tax period is indicated - 3. In column 4 - the number of the quarter for which the declaration is submitted:

For the I quarter - 01;

II quarter - 02;

III quarter - 03;

IV quarter - 04.

If the tax period for a tax is a calendar year, and the reporting periods are a quarter, six months and nine months, column 3 in the corresponding cell shall reflect the value of the tax (reporting) period:

Per quarter - 3;

Half year - 6;

9 months - 9;

Deadlines for the submission of the Unified (simplified) tax return

I sq. - until 20.04, II quarter. - until 20.07, III quarter. - until 20.10, IV quarter. - until 20.01

Do not forget that you will be required to report on all taxes separately as soon as you have cash flow, current account, or objects of taxation appear (land, cars, etc.).

VAT

Required for individual entrepreneurs and Organizations on OSNO

Sample zero VAT return

example and form of a zero tax return

How to fill out zero reporting 3-NDFL?

Change, to your own, the values highlighted in red in the declaration. It is necessary to fill out only page 1 and page 2 in the 3-NDFL declaration and leave section 1, section 6, sheet A, sheet B, sheets C, G1, G1 empty.

TIN: you need to enter only on the main page, on the rest it will be automatically affixed.

Country code: Code 643 - Russia.

Document type code: Code 21 - passport.

Tax period (code): 34 (upon liquidation-50).

Lines in the balance sheet cannot be removed.

Lines in the income statement cannot be removed.

The letter is drawn up in any form for organizations, in 2 copies. Keep one with a stamp. By this letter you show that the company does not need to be closed by the tax authorities. Recall that the tax authorities have the right to close zero firms.

For employees

The individual entrepreneur must still pay fixed contributions for himself; the IP does not submit a report to the FIU for himself. IP payment calculator

In organizations, the director is already an employee and must be accounted for. If the salary of the director is not accrued, then zero reporting is required.

Unified calculation of insurance premiums

We fill only:

title page;
section 1 "Summary data on the obligations of the payer of insurance premiums";
Appendix 1 "Calculation of the amount of insurance premiums for mandatory pension and medical insurance to section 1";
subsection 1.2 "Calculation of the amounts of contributions for compulsory health insurance";
Appendix 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to section 1";

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

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

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

The composition and timing of reports for individual entrepreneurs and LLCs

Listed below are all mandatory documents for reporting by entrepreneurs and organizations, including if there was no active activity during the reporting period. So, you need to submit:

Declaration on value added tax - hand over every quarter no later than the 25th day of the month following the tax period.
Declaration on ND - hand over every quarter no later than the 28th day after the expiration of the tax period.
Real estate tax return - handed over every quarter until the end of 30 months after the expiration of the tax period.
Report to the FSS - handed over every quarter no later than the 20th, after the expiration of the tax period.
Report to the FIU - handed over every quarter before the 15th day of the 2nd month following the tax period.
Accounting reports - hand over once a year until the end of the 1st quarter.

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

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

Zero report on UTII

If we talk about passing the "zero" to UTII, then everything is not simple. MIFNS will not accept a blank tax return. In this case, the calculation of the amount of tax will not depend on profits and costs. Even if no activity was carried out, and the taxpayer was not deregistered, he must pay the tax and prepare a report. The due date is the 20th after the end of the quarter. Reporting to funds, as well as accounting will be zero. In accounting, balance lines cannot be empty. The institution has authorized capital, means, property. In the absence of a host operations during the reporting period, these figures must be reflected in the report.

Frequently asked questions about the delivery of zero reports

What happens if I don't submit reports?

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

Can the head of the institution not receive a salary?

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

Is it necessary to confirm the right to "zero"?

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

Submission of zero reporting to the FIU

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

What sheets to fill out?

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

Where can I get data to fill out a zero report in the FIU?

The checkpoint and identification number can be viewed in the registration document with the MIFNS.

Registration code in the Pension Fund - is in the notice of the insured. OKPO, OKVED, OKATO codes can be taken in a letter from the statistics authority.

The peculiarity of compiling the "zero" is to fill in the line "average number". If the institution did not carry out activities in the reporting period, then there is only one employee in it - the head. Put the number 1 in the required line.

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

How to prove the submission of the report?

When reporting to Pension Fund it is necessary to ask the receiving employee to mark the acceptance on the 2nd copy of the report, and in case of sending by mail, the notice must be kept.

When transmitting a report via a telecommunications channel, it is necessary to receive an acceptance message from the FIU. Such a message can prove the delivery of the report.

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

Changes in 2016

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

UTII rates for certain types activities can be set between 7.5 and 15 percent based on the provisions of local laws.

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

Reporting methods

Legislation provides the following options zero reporting:

in electronic form;
on the paper.

The institution must submit reports in electronic form:

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

In other cases, the institution may submit a report on either paper or in electronic form - if desired. This order enshrined in Article 80 of the Tax Code of the Russian Federation.

Simultaneous submission of tax reporting on paper and in in electronic format on a telecommunications channel, the legislation does not provide.

Good afternoon, dear readers.

At the beginning of each year, individual entrepreneurs on the simplified tax system submit tax returns. And it would not be superfluous to recall how they are drawn up, since starting from 2016, the form of the declaration on the simplified tax system has undergone significant changes compared to last year, according to the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99.

To begin with, let's consider an example and the rules for filling out a zero declaration for an individual entrepreneur on a simplified tax system of 6% without employees for 2016.

What declaration sheets need to be filled out?

To fill out a zero declaration of IP on the simplified tax system 6%, you must fill out the following sheets:

Section 1.1. The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), payable (reduced), according to the taxpayer
Section 2.1.1. Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)

Let's consider an example of filling out each sheet of the declaration in more detail, using a specific example.

Step 1: Fill out the title page

Here you need to specify the following data for your IP, as in the example above:

Page 001
The tax period is “34” (that is, a full year).
Reporting period. Specify the year for which you submit the declaration. In our case, let it be 2016.
Submitted to the tax authority: must be specified code of your tax office. You can check this code on the website of the Federal Tax Service of the Russian Federation.
At the location (accounting) code 120. That is, we submit a declaration to our tax office, where you are registered as an individual entrepreneur.
We indicate our full name.
The main code according to OKVED 2. Be sure to indicate the main code of activity exactly according to OKVED 2, and not according to the outdated reference book OKVED 1, which is no longer valid from January 1, 2017.
Number contact phone for communication(If the FTS has any questions, they will call)
Number of declaration sheets 3
1 - taxpayer, if you submit a declaration to the Federal Tax Service yourself.

No date or signature required! Sign when submitting a declaration to the Federal Tax Service, in the presence of an employee of the Federal Tax Service

Step #2: Fill out Section 1.1.

Again indicate your TIN
Page 002
We indicate the OKTMO code in line 010 (you can check the OKTMO of your tax office on the official website of the Federal Tax Service)
In line No. 100 we indicate “0”, since the IP did not have any income for the reporting year
We do not fill in anything else on this sheet.

Step #3: Fill out the section Section 2.1.1

Do not forget to indicate your TIN on this sheet.
Page 002
In line No. 102 we indicate “2”, which means the fact that our individual entrepreneur from the example does not make payments and other remuneration individuals. That is, the IP does not have hired employees.
In line No. 113 we indicate “0”
In lines No. 120, 121, 122, 123 we write the number “6” everywhere. (The STS rate of 6% did not change for individual entrepreneurs in the reporting year. If you have a different STS rate (for example, 3%, then we write the number “3”)
Line #133 "0"
Line 143 "0"

A little explanation needs to be given here. If everything is clear with line No. 133, since the individual entrepreneur had no income, then there is no tax on the simplified tax system, which means that we write the number “0” in this line

And in line No. 143, which indicates insurance premiums for compulsory and medical insurance for the reporting year, we also write “0”, despite the fact that these premiums were paid by our individual entrepreneur on time and in full.

This incident arises from the rules for issuing a declaration, which are indicated on the same sheet:

That is, the tax on the simplified tax system after deducting mandatory contributions to medical and pension insurance cannot be negative. That is why, in line No. 143, we indicate the number “0”.

Outcome

Next, you need to print out the declaration in two copies and submit it to your tax office by April 30. One copy will be taken by an employee of the Federal Tax Service, and on the second copy, which he will give you, he will sign, date and stamp the Federal Tax Service.

Be sure to keep your copy in archival documents for IP.

Any profit in our country is subject to taxation. Not a single citizen who has opened his own business has the right to avoid taxes or cancel them. The profit received from the implementation of the business is indicated in a document called a tax return.

But reporting necessary not only for successful entrepreneurs, who received profit for any period, but also to the person who did not receive any income during this period.

The entrepreneur must inform the tax authorities that he had no income, and he has nothing to pay taxes on.

The same should be done if work was not carried out at all during this period. That is, the company was properly registered, but did not start its activities in the reporting period

In any of these situations, the entrepreneur files a tax return.

As such there is no special form of a zero tax return for individual entrepreneurs. This name is used exclusively for household level and means that the report indicates zero profit, which cannot be taxed.

Who submits "zero"?

As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:

The company did not receive income for the reporting period or suffered losses.
The activity of the enterprise was not carried out.
Entrepreneurial activity has begun. But soon the company was liquidated.

Submission deadlines

IP declaration on UTII

Possibility of zero quality not provided by law.

The concept of imputed income involves the payment of the amount not from profit, but according to a preliminary calculation. This means that the payment of UTII tax is mandatory.

Actual cases of registration of nulls by businessmen working on the "imputation" exist, but this is a rarity. The tax authorities have already voiced their negative position on this issue..

Even the approval received from the final inspector to submit a "zero" for UTII after the expiration of time, the fact may become known to the regulatory authorities. Then the court, and consequently, punishment cannot be avoided.

An individual entrepreneur working under such a taxation scheme should, as soon as possible, deregister with the tax office in case of downtime of his enterprise and lack of profit.

Deregistration does not entail registration as an individual entrepreneur. Deregistration means the abolition of the obligation to pay tax, therefore, there is no need to file a declaration.

LLC Declaration

From IP this organization characterized by the presence of hired workers. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must account for personal income taxes.

In case of legal entity null declaration may raise suspicions of the tax authorities, because LLC needs at least Executive Director. This means that the employee performs duties and receives wages.

Although entrepreneurs can find a loophole in these circumstances. If no payment was made during the reporting period wage there is no need to submit a report. The employer writes an explanatory letter stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.

Zero tax return: how to fill out the form?

In a null declaration there are no calculated figures, so it is easier to fill it out than usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.

First page contains all information about the organization:

TIN/KPP.
The revision number is 0.
Tax period - 34 (year), 50 (upon closing or reorganization).
IFTS code.
Activity code (OKVED).
The name of the sole proprietorship or LLC.

In a special place, the seal and signature of the head with a transcript, the date of submission are put.

Second:
- Line 001 - indicates the object from which the tax is paid (1-income, 2-income minus expenses).
- Line 010 - OKTMO (entered in the line for OKATO).
- Line 020 - budget classification code.

All other lines must be filled with dashes.

In the third only cell 201 is filled in, which indicates the tax rate (income - 6%, income minus expenses - 15%). The rest are crossed out.
All pages are certified in the same way as the first.

And you can download a blank form of a zero tax return.

Now you know how to file a zero tax return. Her performance does not require complex operations and action. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task on their own.

In the absence of turnover or individual indicators, the IP must submit zero reporting. How to submit IP reports at zero rates, we tell in the article.

In the absence of turnover or individual indicators, the IP must submit zero reporting. How to submit IP reports with zero indicators, we will describe below.

Zero reporting of individual entrepreneurs on personal income tax

An individual entrepreneur without employees does not submit personal income tax returns in principle.

If people work for a businessman and they are paid income, an individual entrepreneur must submit forms 6-NDFL and 2-NDFL.

If income has never been paid to employees in a calendar year, then the individual entrepreneur is not a tax agent. Therefore, it is not necessary to submit empty forms 6-NDFL and 2-NDFL. Thus, zero reports 6-NDFL and 2-NDFL simply do not exist.

The situation is different with the 3-NDFL declaration. If an individual entrepreneur did not conduct business during the year and, as a result, did not receive income, he will need to pass a zero 3-personal income tax.

The zero declaration includes the title page, sections 1 and 2.

Zero reporting on insurance premiums

The IP submits all reporting on insurance premiums only if there are employees. If there are no employees throughout the year, then zero reporting is not required.

IP reporting to the FIU consists of one form - SZV-M. It applies to employees. If an individual entrepreneur has employees, he submits this form. If there are no employees - do not rent. Zero SZV-M cannot be.

In the Federal Tax Service, businessmen with employees submit a zero calculation for insurance premiums if the employees of the IP did not receive money in the reporting period. In the zero calculation, you need to add the title page, section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

In the FSS, in the absence of payments, you must submit a zero form 4-FSS. Pass 4-FSS with zero values \u200b\u200bmust be done before the 25th day of the first month of the I, II, III, IV quarters. Zero 4-FSS includes title page, tables 1, 2 and 5.

Other zero reporting IP

If an individual entrepreneur is a VAT payer (an individual entrepreneur on OSNO), in the absence of purchase and sale operations, a zero VAT return must be submitted. The VAT zero includes the title page and Section 1.

Simplifiers must send the tax authorities a zero tax return on the simplified tax system in the absence of income.

If the individual entrepreneur has an object of taxation - "Income", the title page, sections 1.1 and 2.1.1, must be included in the zero simplified declaration.

With the “Income minus expenses” object, the businessman must include the title page, sections 1.2 and 2.2 in the zero declaration on the simplified tax system.

Depending on the nuances of activity, some individual entrepreneurs on the simplified tax system will have to include sections 3 and 2.1.2 in the zero declaration.

IP on UTII always submit a declaration with indicators, a zero declaration on UTII in the tax world does not exist.

Thus, the reporting of IP on OSNO, USN and UTII can be zero only for some taxes.

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