How many pages to fill in the zero declaration. Sample zero unified simplified tax return

The USN declaration for 2017 is submitted by all business entities that apply the preferential treatment. If the taxpayer had no activity, he must still report. This article provides a sample of how to fill out a zero declaration on the simplified tax system for 2017 for an individual entrepreneur. Also on the site you can download for free a zero declaration form for the simplified tax system for 2017 for individual entrepreneurs.

The zero tax return for individual entrepreneurs (simplified 2019) is formed on the basis of the requirements of the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / Since it has been repeatedly amended since the moment of approval, it is necessary to study the sample of filling out the zero declaration on the simplified tax system for 2017 for individual entrepreneurs, before than to send it to the Federal Tax Service. Moreover, if there was no activity this year, then the report will be without specific indicators. We also note that entrepreneurs report for the year no later than April 30, 2018, and organizations - until March 31.

Zero declaration on the simplified tax system for 2017 for individual entrepreneurs (sample of filling out income)

Tax reporting is conditionally called zero. Such a concept in official documents missing. It can be attributed to the submission of information by business entities that did not conduct activities in the tax period, that is, they did not have a movement of funds on settlement accounts. However, in this case, a single simplified declaration is provided. Remember that an individual entrepreneur on the simplified tax system cannot submit completely empty reports (this sample of filling out a zero tax report for an individual entrepreneur on the simplified tax system for 2017 does not reflect this). It is necessary, at a minimum, to pay insurance premiums for pension and health insurance and reflect them in your documents.

Simplified reporting composition

Since the zero declaration on the simplified tax system for 2017 for an LLC (sample filling) and for an individual entrepreneur is possible not only in the absence of activity, but also at a preferential rate established in a number of regions for certain sectors of the economy and / or entrepreneurs who are just starting their business, the composition may be different. In addition, it depends on what object of taxation the businessman has chosen. The table shows the sections that must be completed in different cases:

Section 3 is completed if necessary.

A sample of filling out a zero declaration on the simplified tax system for 2017 for individual entrepreneurs (income)

Absolutely all tax payers must fill out the title page according to the usual rules:

1. Specify a name.
2. Enter the payer's address and phone number.
3. Specify the tax period.
4. Specify TIN, OKTMO, OKVED.
5. Number pages.
6. Date and verify with a signature.
7. Put dashes in all blank cells, including in the section "I confirm the accuracy and completeness of the information."

Sample Fill new form tax return according to the USN for 2017 (title page) should look like this:

In section 1.1 or 1.2, depending on the object of taxation, the OKTMO code is indicated in line 010, in the remaining fields - dashes. For example, if the code consists of only 8 digits, you need to enter them, and put dashes in the rest of the cells.

In sections 2.1.1 (object "income") and 2.2 (object "income - expenses"), you should enter income and expenses, as well as the rate that the businessman applies (0, 6 or 15 percent in this form: 0.0; 6 ,0 or 15.0); dashes are placed in other lines.

Please note: a sample of a zero tax return for an individual entrepreneur for 2017 on the simplified tax system for income contains checks in lines 140-143, where it is required to indicate the amount of insurance premiums that reduce the amount of tax. But since there was no activity and in fact there is nothing to reduce, then it is not necessary to reflect the contributions. It won't be a mistake.

If the tax on the simplified tax system turned out to be zero (it is possible only with the “income” object), then the reporting is filled out as usual, only in line 100 of section 1.1 there will be dashes. This is possible with revenue below the amount of insurance premiums.

Responsibility for the absence of a simplification report

If the entrepreneur does not provide necessary information, he can be punished in accordance with the norms of Article 119 of the Tax Code of the Russian Federation. Such an explanation is given in the letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08 / 47033. The fine in this case is 1000 rubles, but can be reduced if there is extenuating circumstances. In Article 112 of the Tax Code of the Russian Federation, such circumstances include a slight delay in the submission of a report. In addition, a fine for small businesses can be replaced by a warning. To do this, the taxpayer must send a request to the Federal Tax Service to reduce the amount of the fine with the obligatory indication of all extenuating circumstances.

Also, one should not forget that Article 76 of the Tax Code of the Russian Federation provides for the possibility of blocking a taxpayer's current account for late provision tax reporting. This measure can also be applied to a zero report, so it's best not to be more than 10 days late with it.

Recall that for the preparation and submission of reports in in electronic format there are many special services. Almost all accounting software provide such an opportunity. Some of them have special rates for such a service, some offer to do it completely free of charge, such as, for example. This service will be especially appreciated by individual entrepreneurs who work without an accountant. After all, not only will they not have to spend, even if small, money for submitting reports without income, but they will not have to figure out exactly what and when to submit. In the case of registration in the program, she herself will remind you of what kind of reporting (even without financial indicators) you need to submit, and will offer to generate Required documents. All that is required from an individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

Where to download the declaration form for the simplified tax system for 2017 for individual entrepreneurs

Note that a separate form of a zero report is not provided, the usual simplified reporting is filled out, but taking into account the indicated features. Instead, you can submit a single simplified declaration, but the deadline for its submission is already 01/20/2018.

The reason for this is very simple, there is the so-called minimum tax of the simplified tax system, which is paid on the simplified tax system of 15%, the amount of the minimum tax is 1% of the total turnover of the entrepreneur for the reporting period. When is the zero declaration of the simplified tax system for an LLC

1. LLC on USN Income 6%. A zero declaration is submitted if no activity was carried out or if the activity was carried out, but there was no income. As is clear, there is no tax base and there is naturally nothing to pay the tax from;
2. LLC on the simplified tax system Income minus expenses 15%. If the organization did not have any income, that is, the receipt of money for the reporting period, then a zero declaration of the simplified tax system is also submitted. And here there will be no minimum STS tax of 1%, since the amount of income is 0 and, therefore, the minimum STS tax in this case is also 0.

Other situations for organizations to take zero reporting according to USN no.

Zero declaration according to usn

To do this, press the F6 key on the keyboard (or the button with the “K” icon - “document control”. If there are filling errors, you will see them at the bottom of the program screen.

Attention

We print in TWO copies and go to our tax office, where you are registered. Now you don’t need to hem anything (starting from 2015, this is the case).

Important

Online journal for an accountant

In the electronic version, there is no need to put dashes in the cells that remain blank. The new form of the declaration on the simplified tax system in 2017: an example. In order to give an approximate form of the declaration, we decided to take as a model the activity of an entrepreneur who has no subordinates.
Information about an individual entrepreneur will be indicated in a tabular form, in ruble terms, taking into account cumulative totals, in accordance with the filling requirements. We will calculate the amount of tax deductions that should be paid when taking into account the application of simplification.
So, the new declaration form for the simplified tax system for 2016 will look something like this: Term Income, taking into account the cumulative total Calculated advance payments Amount of paid insurance premiums According to the results of the first quarter, 159658r. 9579r. 9579r. According to the results of six months, 373783r. 22427r. 22427r. According to the results of nine months, 595673r.
35740r. 26101r.

A sample of filling out a zero declaration on the usn for 2016

Last tax period upon transition to another taxation regime 96 Last tax period upon termination of business activity Code of the place of filing What does it mean 120 At the place of residence of the individual entrepreneur 210 At the location of the domestic company 215 At the location of the legal successor (provided that it is not the largest taxpayer) Code of the type of reorganization , liquidation Meaning 1 Conversion 2 Merge 3 Decoupling 5 Joining 6 Decoupling + joining 0 Liquidation Filing method code Meaning 01 Paper (by mail) 02 Paper (in person) 03 Paper + removable media (in person) 04 By TKS with electronic signature 05 Other 08 On paper + on removable media (by mail) 09 On paper with a barcode (in person) 10 On paper with a barcode (by mail) Actually, in the USN declaration for 2016, all these codes are on the first sheet: Yes a number of other specific codes.

USN declaration for SP

To enter a tax rate, you should use 2 fields separated by a hyphen;

• If the new declaration form is filled in manually, then dashes should be put in the empty fields;
• All entries are made in black, blue or purple ink only;
• Any corrections, blots, strikethroughs are prohibited;
• Only one-sided printing is allowed;
• Form sheets must not be stapled or stapled;
• Sheet numbering starts from the title page and applies only to completed pages;
• Using a computer makes it easier to fill out a new declaration, but here it is important to take into account the strictly regulated font sizes and characteristics. Mandatory alignment of all numerical indicators according to the last right point of familiarity placement.

The procedure for filling out a zero declaration on a simplified taxation system

After all, in without fail only those payers whose average number of employees exceeds 100 people for the previous year (clause 3 of article 80 of the Tax Code of the Russian Federation) should submit reports to the IFTS in electronic form. For entrepreneurs, the Organization or individual entrepreneur applied the simplified tax system throughout the year No later than March 31 of the year following the expired year No later than April 30 of the year following the expired year The organization or individual entrepreneur ceased activities on the simplified tax system and filed a corresponding notification (clause 8 of article 346.13 of the Tax Code Russian Federation) to the Federal Tax Service No later than the 25th day of the month following the month in which the notification was submitted to the Federal Tax Service Organization or individual entrepreneur has lost the right to a special regime (for example, if the share of participation of other organizations in the authorized capital of your company has increased and exceeded 25% (clause 14 paragraph 3 of Art.

New form: 2016 STS tax return

If we consider the option as an individual entrepreneur on the simplified tax system Income of 6% (with a decrease in tax by 100% of fixed contributions), then since the organization initially has employees (the director is also an employee), the tax can be reduced by no more than 50% of the tax itself, so that with a null declaration in this case is a bummer. Regarding the situation of LLC USN Income minus expenses 15%, upon receipt of income during the reporting period, but according to the results, leaving at a loss, the same minimum amount of USN tax of 1% is paid.
How to fill out a USN zero declaration I wanted to post a completed sample of a USN zero declaration, I prepared it a little over a year ago for my old site, but I accidentally caught a virus that encrypted all documents and I had to restore everything again, but I haven’t prepared a USN zero declaration yet.

0 usn declaration for SP and LLC

FTS contains:

• technical description of the format for sending a declaration under the USN (Appendix No. 2);
• the procedure for entering data into the report (Appendix No. 3).

Pay Special attention: the above form is the same for everyone! Both firms and individual entrepreneurs. And with the object "income", and - "income minus expenses". What's new As you can see, since the report for 2016, the Federal Tax Service has updated the declaration form.

In principle, the form has changed insignificantly. So:

• the requirement to put a stamp on the title page is no longer valid;
• section 2.1.2 has appeared for payers of the sales tax using the simplified tax system with the object "income" (so far it is relevant only for Moscow, where this fee is in effect):

• The simplified tax system "income" shows what the final tax is reduced by:

In general, since 2017, legislators have finally prescribed exactly which categories of spending allow you to legally reduce the simplified tax.

Info

Before drawing up the declaration, it is necessary to indicate the year for which we will draw it up. To do this, select the tax period in the upper right corner of the program.

For example, for the declaration for 2016, you need to set the following settings: By analogy, you can set other periods for the declaration. Step 2: Fill in the Title Page The first thing we see is the title page of the declaration, which must be filled out correctly. Naturally, I have taken as an example fairy tale character Ivan Ivanovich Ivanov from the city of Ivanovo =) You insert your REAL details for IP.

Some data is pulled up immediately (let me remind you that the “Legal Taxpayer” program needs to be set up first, and once again I refer to this article: https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html Fields highlighted brown needs to be corrected. one.

Form of a zero tax return for the usn for 2016 for individual entrepreneurs

What does the USN zero declaration look like Zero declaration taxation of the simplified tax system nothing more than a regular USN declaration, only for calculations in which the amount of tax payable is = 0. When is the USN zero declaration submitted Let's look at situations in which it may be necessary to submit the USN zero declaration and here I will separate them for individual entrepreneurs and LLCs:

1. IP on the simplified tax system Income 6%.

   
   In the absence of business activities and as a result of income, that is, the tax base from which 6% tax must be paid;

2. With a decrease in the simplified tax system, income is 6%. If an individual entrepreneur on the simplified tax system Income: had a small income and had no employees, then the legislation allows him to reduce the amount of the tax simplified tax system by 100% of the contributions paid for himself.

Beginning individual entrepreneurs are usually interested in in what cases a zero declaration is submitted, how to fill it out and what are the deadlines for its submission. Having registered, many individual entrepreneurs do not immediately start working or subsequently suspend commercial activities for objective or personal reasons. In these situations, no income is received, there is no basis for paying tax to the state.

However, this does not eliminate the need to provide income documents to the Federal Tax Service. Any subject of financial activity is a taxpayer, whether he currently has a profit or not. In addition, it is from the declaration that the fiscal services learn about the lack of income from the enterprise. If the document is not submitted on time, fines are imposed, and significant ones.

The procedure for filling out and features of the zero declaration on the simplified tax system

There are no separate forms for filling out a zero declaration, the form remains normal, it’s just that many fields will contain zeros, that is, the content is different.

The zero declaration, like any document, provides for the indication of information about the entrepreneur on the first page (pay attention to filling in the field with contact phone check if the numbers are correct). In the “Adjustment number” cell, it is required to note whether the zero declaration is filled in initially or changes are made to it. If this is the first declaration, "0" is put, if it is refined, - "1".

On the second page of the zero declaration (similar to the usual one), field 001 indicates the object of taxation:

• income (6% tax);
• income minus expenses (15% tax).

Fill Features

The features of filling out a zero declaration depend on the object of taxation. A rate of 6% is usually chosen by entrepreneurs with low incomes, a tax of 15% - with more substantial ones. In the second case, the zero declaration indicates the costs that can be transferred to next year like a loss. Each expense item that was included in the zero declaration must have documentary evidence and be paid at the time the report is submitted.

The fields indicating the tax rate are required to be filled in.

In cases where a zero declaration is provided in printed form, the sheets are fixed with the usual paper clips. The document is submitted in 2 copies, of which one with a mark of receipt by the tax authority is then taken by the entrepreneur.

In what cases can you file a zero declaration on the simplified tax system

The null declaration assumes that:

• there is no economic activity, there is no movement of funds on the IP accounts;
• checks, waybills, bills, invoices are not issued;
• Employees are not paid salaries, and there are no other fixed expenses.

If all these factors are present and there are no incomes, an individual entrepreneur fills in a zero declaration. Consideration important nuance. In cases where a simplified taxation system is chosen by a businessman, he draws up a zero declaration, because it is income that is taxed. Those who pay a single tax on imputed income cannot fill out a zero declaration, since the tax on pre-declared income must be paid. In cases where the IP does not conduct financial activity, but is not liquidated, it is necessary to submit an application and switch to the simplified tax system, you can fill out a zero declaration after submitting an application to the tax authorities.

Submission deadlines

A zero declaration is issued at the same time as a regular one. For entrepreneurs working under the simplified tax system, the deadline is April 30.

What reports must an individual entrepreneur submit?

The scope of IP reporting is determined by the chosen taxation system. A general declaration is submitted by those who work with special regimes:

• UTII;
• ESHN.

Those who work on DOS, except for the general one, must submit declarations:

• for VAT;
• on personal income.

When the company does not staff accountant, to fill out declaration forms, it is better to contact specialists - the papers must be drawn up correctly and without corrections. Having considered in which cases an entrepreneur submits a zero declaration, we suggest you go further -

Unfortunately, in entrepreneurship, things don't always go the way a businessman plans. There are periods of profit, and sometimes, on the contrary, when there is no income. What to do individual entrepreneur(IP), when his business "stands still", is it necessary to submit reports to the tax authorities, if in fact he has no activity?

What is a "zero declaration" IP

In the absence of activity, an individual entrepreneur, like any business entity, is obliged to provide reporting established by law to the bodies of the Federal Tax Service of the Russian Federation (FTS), bodies pension fund RF (PF), etc. Since the main form of tax reporting of an entrepreneur is a declaration, then, accordingly, a declaration with indicators of values zero called "zero IP declaration", and the entire set of reports "zero IP reporting" or "zero balance". The situations of their compilation are characterized not only by the absence of directly entrepreneurial activity, but also by the fact that during the reporting period, the individual entrepreneur does not carry out operations on cash and current accounts, is not accrued and is not paid wage employees, if any. In addition, zero reporting is formed for IP newly registered at the end of the reporting period, which simply did not have time to start running a full-fledged business. We can say that in all these cases there is no tax base itself for calculating the amounts of a particular tax, and, accordingly, the declaration becomes zero.

Regarding the term "zero balance", it should be noted that it is often used as a designation for a special reporting document "balance sheet", which is used in activities legal entities. But in this article, this concept is equivalent to the concept of "zero reporting", as it applies to individual entrepreneurs.

All reporting documents that form the zero reporting of individual entrepreneurs are compiled in the same forms as the reports of entrepreneurs conducting full-fledged activities.

It is important to remember that for non-submission of tax reporting or its submission in violation of the deadlines, an individual entrepreneur can be held tax or administratively liable. Therefore, even zero reporting by an individual entrepreneur, for whom no activity was carried out, must be compiled and transferred to the authorized bodies within the time limits established by law.

Composition of zero reporting

What reports make up the zero balance of IP? The fact is that the answer to this question depends on the tax regime chosen by the entrepreneur. Usually this - General system taxation (OSNO), simplified taxation system (USN or simplified tax system) and Single tax on imputed income (UTII or imputation).

Zero reporting IP on OSNO

Composition of reporting

Zero reporting of IP on OSNO will depend on whether the IP has employees. If they are, then the individual entrepreneur must submit quarterly:

1. VAT declaration;
2. declaration 4-FSS;
3. RSV declaration;
4. personal account.

And once a year - the average number.

If an individual entrepreneur does not have employees, then his zero reporting will consist of:

1. VAT declarations;
2. 3NDFL declarations;
3. average headcount for the beginning of the year.

The deadlines for submitting a VAT return are set no later than the 20th day of the first month, next quarter.

Declaration 4-FSS is submitted to the Social Insurance Fund (FSS) every quarter before the 15th of the next month (for example, for the first quarter until April 15, for the second - until July 15, etc.).

The RSV declaration and personal information are also quarterly reports. They are submitted to the Pension Fund before the 15th day of the second month of the next quarter, for example, the 1st quarter ends in March, and information is provided until May 15th. Since the activity of the individual entrepreneur is not actually carried out, in some regions the employees of the PF allow, instead of the established forms of these reports, to submit a letter in any form confirming the absence of entrepreneurial activity.

Reporting features

Speaking about the zero reporting of individual entrepreneurs, one cannot fail to mention such a type of information provision as a single simplified tax return (UND). Such a declaration can be applied by an individual entrepreneur to the simplified taxation system only in relation to VAT, since the individual entrepreneur does not pay all other taxes that it may include. The individual entrepreneur fills out only the first page of the UND, entering information about himself as an economic entity, OKATO of the corresponding region and selects the reporting period - “quarter”, then fill in the VAT data equal to zero. The entrepreneur does not enter other information into the UNM.

In practice, the UND is not often used by IP, since, in fact, it replaces only a zero VAT return. However, entrepreneurs should be aware of this reporting option.

As for filling out a zero VAT declaration, it is also quite simple for self-registration of IP. Here you only need to fill out pages 1 and 2. Since she submits a VAT return locally tax accounting IP, then the code is set to 400.

Filling in the zero declaration 3NDFL is that sections 1 and 6, as well as sheets A, B, G1 and G1 remain empty. The data of the entrepreneur are indicated on the first two pages, the taxpayer code is defined as 720, the country code is 643 - Russia, the document code - passport - 21, the tax period code is -34. Together with the 3-NDFL form, the 4-NDFL form is submitted, where the individual entrepreneur calculates the amount of the estimated annual income. But 4-personal income tax is submitted only if the income will increase (it cannot decrease with zero activity) by more than 50 percent.

Zero reporting of individual entrepreneurs on simplified

Composition of reporting

When working under the simplified tax system, reporting also depends on the presence or absence of employees. If there are such, then the IP provides every quarter:

1. declaration 4-FSS;
2. RSV declaration;
3. personal account.

In addition, once a year, a declaration on the simplified tax system and information on the average headcount at the beginning of the year must be submitted.

If an individual entrepreneur works on the simplified tax system without employees, then he has the simplest zero reporting. There will be no quarterly reports at all, and once a year the entrepreneur will provide:

1. USN declaration;
2. average number at the beginning of the year.

It should be noted that although an individual entrepreneur on the simplified tax system does not report to the PF, he must pay insurance premiums to the PF and the Federal Compulsory Medical Insurance Fund (FFOMS), which are established by law in a fixed amount. In 2013, they amounted to 32,479.2 rubles in the Pension Fund and 3,185.46 rubles in the FFOMS. In 2014 they will amount to 16239.6 rubles. and 3185.46 rubles. respectively (from indicators for individual entrepreneurs with an income of up to 300 thousand rubles).

Reporting deadlines

A zero tax return for an individual entrepreneur on the simplified tax system is submitted once a year until April 30 of the next reporting year. Advance payments during the year in the absence of activity are not accrued and are not paid.

The terms of other reporting documents are similar to the terms of the corresponding forms with zero activity of the IP on OSNO, so it makes no sense to indicate them here again.

Reporting features

When filling out the zero declaration of the simplified tax system, the entrepreneur is guided by the Order of the Ministry of Finance of the Russian Federation No. 58n dated 06/22/2009. Here it will be necessary to indicate only general information on the title page, select the object of taxation (“income” or “income minus expenses”), and the tax rate. The rest of the rows will be zero. Thus, lines 001, 010 and 020 are filled in the first section, and a dash is put in all other lines. In the second section, there will be dashes in all lines except 201.

When the base “income minus expenses” is applied, then in the zero declaration it is possible to show the expenses incurred and carry them over to the next year.

Please note that if in the reporting period the expenses of the IP exceeded the income, but the activity was carried out, one cannot speak of a zero declaration. In this case, a minimum tax of 1% of the IP income in the reporting period is calculated and paid.

Zero reporting of IP on imputation

Regarding zero reporting when using UTII, you should know that it simply does not happen. This is due to the fact that the very concept of a single tax implies doing business. a certain kind. If there is no activity, then an individual entrepreneur with such a tax regime does not exist. In this case, the entrepreneur must be deregistered as a UTII payer. At the same time, he can switch to simplified taxation from the next calendar month.

Considering that UTII is a quarterly tax, there may be cases when there was no activity for one or two months, respectively, for these months the individual entrepreneur will not pay UTII.

Thus, it is clear that there can be no completely zero declaration on UTII. Although if you are deregistered as a payer of this tax for one or two months, then when calculating in the declaration for the entire quarter, you can safely indicate the corresponding values ​​​​of lines 050, 060 or 070 of section 2 equal to zero. But if at least 1 day of the reporting quarter the activity falling under the imputation was carried out, this declaration will no longer be zero.

Zero reporting methods

All zero reporting documents are provided in the same order as regular ones.

They are prepared in duplicate: one is submitted to the regulatory authority, the second with a note on the date of submission remains with the taxpayer.

There are three transmission methods:

1. Directly to the supervisory authority in person or through a representative by a notarized power of attorney.
2. By registered mail with a list of attachments.
3. In electronic form via telecommunication channels.

For the convenience of understanding the material of this article, you can make a table:

So, do not forget to submit zero reporting, even if entrepreneurial activity was not carried out in a separate reporting period. It is quite simple to fill out, and its timely submission will save you from unnecessary "headache" associated with proceedings in tax and other authorities.