To automatically calculate and generate a declaration under the simplified tax system for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.
Note: the tax return form (for the report for 2018), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@.
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Samples of filling out the declaration
Declaration of the simplified tax system “income minus expenses” (filling sample).
Deadlines for submitting a declaration to the simplified tax system
The declaration for the simplified tax system is submitted once a year - after each tax period. Quarterly reporting on the simplified tax system is not provided, but you must remember to pay advance payments quarterly.
Deadline for submitting a declaration under the simplified tax system for 2018 in 2019:
- for individual entrepreneurs – April 30, 2019.
- for organizations - April 1, 2019.
Note: The deadline for submitting a declaration under the simplified tax system for organizations in 2019 has been postponed to April 1, since March 31 falls on a day off - Sunday.
Deadline for submitting a declaration under the simplified tax system for 2019 in 2020:
- for individual entrepreneurs – April 30, 2020.
- for organizations – March 31, 2020.
note that in the event of closure of an individual entrepreneur or liquidation of an organization, the declaration must be submitted by the 25th day of the month following the one in which the activity was terminated (according to the notification submitted to the tax authority).
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Fines for late submission of the simplified taxation system declaration
For late submission of a declaration under the simplified tax system, the following fines are provided:
- if the simplified tax system has been paid – 1,000 rubles;
- if the simplified tax system has not been paid – 5% tax amount, subject to payment on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.
Instructions for filling out the declaration
You can download the official instructions for filling out the simplified tax system declaration from this link.
Basic rules for filling out the declaration
1. When filling out a simplified tax system declaration, you are required to indicate the amounts of advance payments (tax) of the simplified tax system that you should have paid correctly (i.e. in theory), and not those that you paid or did not pay in reality. In the situation with insurance premiums, it’s the other way around – only the amounts actually paid are indicated. Fines and penalties are not reflected in the declaration.
2. The declaration provides separate sections for simplified taxation system 6% and simplified taxation system 15% (section 1 and section 2). Payers of the simplified tax system “income” fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying a trade fee), section 3. Payers of the simplified tax system “income minus expenses” fill out the title page, section 1.2, section 2.2, section 3 .
3. Section 3 is filled out only if an individual entrepreneur or LLC received property, work, services as part of charitable activities, targeted income, targeted financing (the full list is given in Appendix No. 5 of the official instructions to the simplified tax system declaration).
4. It is more convenient to fill out the second section first, and only then the first.
5. All amounts are indicated in whole rubles according to rounding rules.
6. All indicators are recorded starting from the first (left) cell, however, if any cells on the right are left blank, dashes are placed in them.
7. If the amount is zero or there is no data to fill out the field, a dash is placed in each cell.
8. All pages must be numbered.
9. Only sheets that relate to your type of activity are printed (STS “Income” or “Income minus expenses”). Those. There is no need to turn in blank pages.
10. The signature and date of signing in section 1.1 (for the simplified tax system “Income”) or in section 1.2 (for the simplified tax system “Income minus expenses”) must match the data indicated on the title page.
11. The seal must be affixed only by organizations that work with it. In this case, the imprint is placed only on the title page at the place of the signature.
12. There is no need to stitch or staple the declaration (the main thing is not to spoil the paper form, i.e. paper clips will do, but it is better not to use a stapler, etc.).
Title page
Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint" Only organizations can fill this out.
Field " Correction number" It is entered: “0—” (if the declaration is submitted for the first time during the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.
Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated:
- “34” – if the declaration is submitted at the end of the calendar year;
- “50” – upon closure of an individual entrepreneur or (reorganization) liquidation of an organization;
- “95” – in connection with the transition to another taxation regime;
- “96” – upon termination of the activities of the simplified tax system.
Field " Reporting year" This field records the year (tax period) for which the declaration is provided. Those. if you take it in 2019 for 2018, then you must write 2018.
Field " Submitted to the tax authority (code)" You can find out the Federal Tax Service code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.
Field " at location (registration) (code)" Individual entrepreneurs write “120”, organizations “210”.
Field " Taxpayer" An individual entrepreneur writes his full last name, first name, and patronymic. Organizations write their full name.
Field " Code of type of economic activity according to OKVED" Indicate any code from the simplified tax system activities you carry out. You can find this code in an extract from the Unified State Register of Individual Entrepreneurs (USRLE) or the new OKVED classifier.
note, when submitting a simplified tax system declaration for 2018, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old edition to the new one using our OKVED code compliance service.
Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in the event of their reorganization or liquidation.
Field " Contact phone number" Specified in any format.
Field " On the pages" Usually the declaration consists of three pages, so it is necessary to write “3—” in it.
Field " with supporting documents or copies thereof" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.
Block " Power of attorney and completeness of information specified in this declaration».
In the first field you must indicate: “1” (if the declaration was signed by an individual entrepreneur or the head of an organization), “2” (if signed by a representative of the taxpayer).
In the remaining fields of this block:
- If the declaration is submitted by an individual entrepreneur, then he only needs to sign and date the declaration.
- If the declaration is submitted by an organization, then it is necessary to indicate the last name, first name, patronymic of the head in the field “Last name, first name, patronymic in full” and put a signature and date of signing the declaration.
- If the declaration is submitted by a representative, then you need to indicate: last name, first name, patronymic of the taxpayer’s representative in the “Full last name, first name, patronymic” field, put a signature, the date of signing the declaration and indicate the name of the document confirming the authority of the representative.
Section 2.1.1 (for taxpayers using the simplified tax system “Income”)
Line "102". Indicate “1” (if the individual entrepreneur or LLC made payments to individuals in the past year, i.e., there were hired employees) or “2” (if the individual entrepreneur worked alone in the past year).
Lines 110 – 113. The amount of income is indicated on an accrual basis:
Line "110"
Line "111"
Line "112"
Line "113"
Lines 120 – 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):
Line "120". Enter the tax rate for the first quarter.
Line "121". Enter the tax rate for the half-year.
Line "122". Enter the tax rate for 9 months.
Line "123". Enter your tax rate for the year.
Lines 130 – 133. The product of the amount of income and the tax rate for the corresponding period is calculated and indicated:
Line "130" line 110 x line 120 / 100.
Line "131" line 111 x line 121 / 100.
Line "132" line 112 x line 122 / 100.
Line "133" line 113 x line 123 / 100.
Lines 140 – 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above.
Line "140"
Line "141"
Line "142"
Line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).
note, if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case you will have to ensure that:
- line 140 wasn't there anymore lines 130 / 2;
- line 141 wasn't there anymore lines 131/2;
- line 142 wasn't there anymore lines 132 / 2;
- line 143 wasn't there anymore lines 133 / 2.
Individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely. Therefore, lines 140 – 143 can be equal to (but not exceed) lines 130 – 133, respectively (if the deduction amount is sufficient).
Section 2.1.2 (for taxpayers using the simplified tax system “Income” who pay a trade tax)
Individual entrepreneurs and organizations that are payers of the trade tax, in addition to section 2.1.1, will also have to additionally fill out this section 2.1.2. Please note that it consists of two sheets, with the first sheet being filled out almost identically to section 2.1.1.
First sheet of section 2.1.2
Lines 110 – 113. The amount of income is indicated on an accrual basis depending on the type of activity of the simplified tax system in respect of which the trade fee is established. If you are engaged only in trading activities, then duplicate the income indicated in section 2.1.1.
Line "110". Enter the amount of income for the first quarter.
Line "111". Indicate the amount of income for the six months (the amount for the first and second quarters).
Line "112". Enter the amount of income for 9 months (amount for the first, second and third quarters).
Line "113". Enter the amount of income for the year (amount for the first, second, third and fourth quarters).
Lines 130 – 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated.
Line "130". Calculate and indicate the advance payment for the first quarter: line 110 x line 120 section 2.1.1/100.
Line "131". Calculate and indicate the advance payment for the six months: line 111 x line 121 section 2.1.1/100.
Line "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 section 2.1.1/100.
Line "133". Calculate and indicate the tax for the year: line 113 x line 123 section 2.1.1/100.
Lines 140 – 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above.
Line "140". Enter the tax deduction amount for the first quarter.
Line "141". Indicate the amount of tax deduction for the half-year (amount for the first and second quarters).
Line "142". Enter the amount of tax deduction for 9 months (amount for the first, second and third quarters).
Line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).Please note that if you made payments to individuals (in line 102 you indicated “1”), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case you will have to ensure that:
- line 140 was not larger than line 130 / 2;
- line 141 was not larger than line 131/2;
- line 142 was not larger than line 132 / 2;
- line 143 was not larger than line 133/2.
Individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely. Therefore, lines 140–143 can be equal to (but not exceed) lines 130–133, respectively (if the deduction amount is sufficient).
Second sheet of section 2.1.2
Lines 150 – 153. Indicated as a cumulative total of the amount of actually paid trading fee for the corresponding period.
Line "150". Enter the amount of trading fee paid for the first quarter (the sum of the first and second quarters).
Line "151". Enter the amount of trading fee paid for the half year (amount for the first, second and third quarters).
Line "152". Enter the amount of trading fee paid for 9 months (amount for the first, second and third quarters).
Line "153". Enter the amount of trading fee paid for the year (amount for the first, second, third and fourth quarters).
Lines 160 – 163. The amounts of the paid trade fee are indicated, which reduce the advance payments and tax calculated above.
Line "160" lines 130(of this section) – lines 140 lines 150 lines 130(from section 2.1.1) – lines 140 lines 130(of this section) – lines 140 line 150.
Line "161". Check if the condition is true: result lines 131(of this section) – lines 141(of this section) should be less lines 151, and must also be less than or equal to the result lines 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result lines 131(of this section) – lines 141(of this section), otherwise just indicate line 151.
Line "162". Check if the condition is true: result lines 132(of this section) – lines 142(of this section) should be less lines 152, and must also be less than or equal to the result lines 132(from section 2.1.1) – lines 142(from section 2.1.1). If the condition is true, then indicate the result lines 132(of this section) – lines 142(of this section), otherwise just indicate line 152.
Line "163". Check if the condition is true: result lines 133(of this section) – lines 143(of this section) should be less lines 153, and must also be less than or equal to the result lines 133(from section 2.1.1) – lines 143(from section 2.1.1). If the condition is true, then indicate the result lines 133(of this section) – lines 143(of this section), otherwise just indicate line 153.
Section 1.1 (for taxpayers using the simplified tax system “Income”)
Line "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 010 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.
Line "020". If you are not a trade tax payer, then simply calculate using the formula line 130 – line 140 and if the result is greater than zero, then indicate this amount.
line 130(from section 2.1.1) – line 140(from section 2.1.1) – line 160(from section 2.1.2) and if the result is greater than zero, then indicate this amount.
Line "040" line 131 – line 141 – line 020
If you pay a trading fee, then calculate using the formula line 131(from section 2.1.1) – line 141(from section 2.1.1) – line 161(from section 2.1.2) – line 020 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.
Line "050"
Line "070". If you are not a trade tax payer, then calculate using the formula line 132 – line 142 – line 020 – line 040 + line 050
If you pay a trading fee, then calculate using the formula line 132(from section 2.1.1) – line 142(from section 2.1.1) – line 162(from section 2.1.2) – line 020 – line 040 + line 050 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.
Line "080"
String "100". If you are not a trade tax payer, then calculate using the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080
If you pay a trading fee, then calculate using the formula line 133(from section 2.1.1) – line 143(from section 2.1.1) – line 163(from section 2.1.2) – line 020 – line 040 + line 050 – line 070 + line 080 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.
Line "110"
Section 2.2 (for taxpayers of the simplified tax system “Income minus expenses”)
Lines 210 – 213. The amount of income is indicated on an accrual basis:
Line "210". Enter the amount of income for the first quarter.
Line "211". Indicate the amount of income for the six months (the amount for the first and second quarters).
Line "212". Enter the amount of income for 9 months (amount for the first, second and third quarters).
Line "213". Enter the amount of income for the year (amount for the first, second, third and fourth quarters).
Lines 220 – 223. The amount of expenses on an accrual basis is indicated (here you can also include the difference between the minimum tax and the tax calculated in the general manner, paid in previous years):
Line "220". Enter the amount of expenses for the first quarter.
Line "221". Indicate the amount of expenses for the half-year (amount for the first and second quarters).
Line "222". Enter the amount of expenses for 9 months (amount for the first, second and third quarters).
Line "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarters).
Line "230". If you had a loss in previous years, then indicate here the amount by which you want to reduce the tax base. In this case, the above income must exceed expenses at the end of the reporting year.
Line 240 – 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):
Line "240". Calculate using the formula line 210–line 220 and indicate the amount of the tax base for the first quarter. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the time limit of 250.
Line "241". Calculate using the formula line 211–line 221 and indicate the amount of the tax base for the six months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 251.
Line "242". Calculate using the formula line 212 – line 222 and indicate the amount of the tax base for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252.
Line "243". Calculate using the formula line 213 – line 223 – line 230 and indicate the amount of the tax base for the year. At zero value this line is set to “0”. For a negative value in this line it is necessary to put dashes, and the resulting value (without the minus sign) is transferred to the term 252.
Lines 250 – 253. The amount of losses is indicated if any of lines 240 – 243 turned out to be negative:
Line "250". Filled with the line value 240 (without the minus sign) if it turns out to be negative.
Line "251". Filled with the value of line 241 (without the minus sign) if it turns out to be negative.
Line "252". Filled with the line value 242 (without the minus sign) if it turns out to be negative.
Line "253". Filled with the value of line 243 (without the minus sign) if it turns out to be negative.
Lines 260 – 263. Indicate line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set a rate from 5% to 15%). Most regions use a rate of 15%.
Lines 270 – 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then in the corresponding lines 270–273 you also need to put dashes.
Line "270". Calculate using the formula line 240 x line 260: 100 and enter the advance payment for the first quarter.
Line "271". Calculate using the formula line 241 x line 261: 100 and indicate the advance payment for six months.
Line "272". Calculate using the formula line 242 x line 262: 100 and indicate an advance payment for 9 months.
Line "273". Calculate using the formula line 243 x line 263: 100 and indicate the tax for the year.
Line "280". Calculate using the formula line 213 x 1/100 and indicate the minimum tax.
note that line 280 must be filled out, even if at the end of the year you are not required to pay the minimum tax.
Section 1.2 (for taxpayers of the simplified tax system “Income minus expenses”)
Line "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 110 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.
If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.
Line "020". Enter the value from lines 270.
Line "040". Calculate using the formula line 271 – line 020 and indicate the amount of the advance payment for the six months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.
Line "050". Filled with the value from the previous line 040, if the value in it is less than zero, otherwise dashes are added.
Line "070". Calculate using the formula line 272 – line 020 – line 040 + line 050 and indicate the amount of advance payment for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.
Line "080". Filled with the value from the previous line 070, if the value in it is less than zero, otherwise dashes are added.
String "100". Calculate using the formula line 273 – line 020 – line 040 + line 050 – line 070 + line 080 and indicate the tax amount for the year. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.
Line "110". Filled with the value from the previous line 100, if the value in it is less than zero, otherwise dashes are added.
Line "120". Filled in if the value of line 280 is greater than the value of line 273. Calculated using the formula line 280 – line 020 – line 040 + line 050 – line 070 + line 080. If the result is negative, you must put dashes in this line, and transfer the resulting value (without the minus sign) to deadline 110. This means that you count the advance payments paid toward the minimum tax (you must provide the Federal Tax Service Inspectorate with a free-form application for credit, to which attach copies of documents confirming payment of advance payments).
Section 3
This section is for reference and was introduced in 2015 in the new simplified tax system declaration.
Taxpayers who did not receive property (including money), work, services as part of charitable activities, targeted income, targeted financing (clauses 1 and 2 of Article 251 of the Tax Code of the Russian Federation) do not need to fill out section 3.
Where to submit a simplified taxation system declaration
The declaration is submitted to the tax office:
- Individual entrepreneur - at his place of residence;
- LLC - at its location (legal address of the main office).
The address and contact information of your Federal Tax Service can be found using this service.
Methods for filing a simplified taxation system declaration
A declaration to the simplified tax system can be submitted in three ways:
- In paper form (in 2 copies) in person or through your representative. One copy will remain with the tax office, and the second (with the necessary marking) will be returned. This paper will serve as confirmation that you have submitted the declaration.
- By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
- In electronic form via the Internet (under an agreement through one of the electronic document management operators or a service on the Federal Tax Service website).
Note: for filing a declaration through a representative– Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the signature of the manager and seal).
note, when submitting a declaration in paper form, some tax inspectors may require:
- attach the declaration file in electronic form on a floppy disk or flash drive;
- print a special barcode on the declaration, which will duplicate the information contained in the declaration.
Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.
Zero declaration of the simplified tax system
To fill out a zero declaration on the simplified tax system “income” you need:
- Fill out the title page in the usual way.
- In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
- In section 2.1.1, fill in line 102.
To fill out a zero declaration on the simplified tax system “income minus expenses” you need.
A tax return for an individual entrepreneur is mandatory document, which all entrepreneurs rent out. Even those for whom the period turned out to be unprofitable. If you do not provide the required paper on time, you can not only get bogged down in fines - the tax inspectorate has the right to freeze the bank account and organize an administrative audit.
What is a tax return
The essence of the term “individual entrepreneur tax return” is disclosed in the Tax Code of Russia. In simple words, this is an official document through which an individual entrepreneur provides tax information about the amount of income for a certain period.
The main purpose of the document is to exercise tax control over the procedure for calculating and paying taxes. Depending on the chosen form of taxation, an individual entrepreneur pays different taxes and is required to report on each of them. For example, in the main system, individual entrepreneurs must pay VAT, personal income tax and property tax. This means you must submit at least 3 documents.
For each tax report, a special form is provided, that is, it is impossible to say that all businessmen submit the same type of document. But all types of declarations consist of approximately the same sections:
- Title page: final results of calculations from the second section, insurance premiums, tax amount.
- Section 1: INN, full name, correction number, telephone number, number and name of the tax authority, tax period codes and OKVED, signatures, date.
- Section 2: BCC, OKTMO code, actual address at which the activity is carried out, calculation of the duty and code of the type of activity.
Types of declarations
All individual entrepreneur declarations can be divided into basic, clarified, zero and final. The main one is submitted by all entrepreneurs. It contains information about all income received in the course of business activities. But other types should be issued only in special cases:
- Only individual taxpayers can submit the updated form. Those who need to contribute adjustments to the already submitted main one. It can be requested by the tax service if it finds inaccuracies or errors in the calculations, but the entrepreneur himself can submit it. The updated document is drawn up in the same way as the primary one, but on the front side of the form there will be a special stamp, and in the second section there will be a serial number of the correction.
- Zero is submitted by those businessmen whose activities were suspended during the reporting period. Not everyone can resort to this form of reporting and be exempt from paying tax - UTII payers calculate the amount payable not based on real income, but on the one imputed by the state, so a zero declaration is not provided for them.
- The final one is the one that is served before closing the IP. If you do not report to the Federal Tax Service, it will not accept the application for closure.
A more detailed classification of declarations depends on the types of taxes for which the businessman must report. And their list depends on the chosen taxation system.
IP on OSNO
OSNO is the most difficult mode. There are no concessions on it - only full reporting and payment of all possible tax deductions:
The Russian government is striving to make accounting easier for entrepreneurs and is developing simplified regimes with less accounting red tape. But many businessmen still work with OSNO, since large counterparties give preference to those who pay VAT. This way they can reduce their tax payments.
The above amount of taxes on OSNO is not a limit: depending on the type of work performed, it may increase by a duty for the extraction of mineral resources, excise taxes, as well as water, land or other mandatory contributions.
Personal income tax reporting
Personal income tax payers submit 2 types of reports - on forms and. The latter is filled out once, as soon as the individual entrepreneur switches to OSNO and receives his first income for the year. It should indicate the amount of income received and the amount of expected annual income.
Using this information, tax authorities will calculate advance payments and send the payer a notification with the specified amounts and payment deadlines. After this, you cannot submit a 4-NDFL declaration. Even next year.
The income declaration of individual entrepreneurs on form 3-NDFL is submitted at the end of each reporting year. Deadline - April 30. When this day falls on a weekend or holiday, the date shifts towards the nearest working day.
VAT reporting
To report VAT must be submitted. Data is entered into it from the following documents:
- invoices;
- purchase/sale books;
- other accounting registers.
The VAT declaration is submitted in electronic format. The tax authorities will accept it on a piece of paper, but will issue a fine. This procedure is approved by Article 174 of the Tax Code.
KND 1151001 is due by the 25th day of the month following the reporting quarter. When an individual entrepreneur does not work for the entire period and can confirm this by the absence of movements in accounts and cash registers, he has the right to submit a general simplified declaration instead of quarterly ones.
For property tax
The entrepreneur himself does not calculate property taxes. This is done by the tax office, after which it sends a notification to the taxpayer, which indicates the payment amount and payment deadline. Therefore, declaration for this type of duty not implemented.
Reporting on UTII
UTII is calculated based on a certain ideal income that the state has assigned for a specific activity and region. And this is a huge disadvantage of the regime, because you will still have to submit a tax return for individual entrepreneurs who did not function in the reporting period. The duty is required to be paid, even if the enterprise’s profit is zero..
Not everyone can work under UTII, since the mode is not available in all regions; in Moscow, for example, it is not, and has clear restrictions:
- Less than 100 employees;
- Less than 25% share of participation of other organizations;
- Eligible activity.
In 2019, individual entrepreneurs must submit a new UTII form -. The following fields have been changed:
- Removed line for KBK from the first section;
- OKUN codes are excluded from the second;
- In Appendix 3, paragraphs 4 and 5 have been updated;
- New barcodes;
- In the third section, a field was added for contributions for oneself under number 030; until 2017, individual entrepreneurs could reduce the tax only on fees paid in favor of employees, so only line 020 was provided in the form;
- New wording has appeared in fields 020, 030 of section number three.
The declaration of imputation is submitted quarterly. The deadline is the 20th day of the month following the reporting quarter.
If an individual entrepreneur has a small staff, up to 25 people, he has the right to submit a tax return in any of the existing ways: in person, through a representative, by mail, via the Internet. And if there are more than 25 people, only electronic submission is allowed.
When filling out a tax return, you should consider the following nuances:
- The K1 coefficient today is the same as in 2018 - 1.798;
- You can find out K2 (line 060) only from local authorities, many of them have changed;
- K2 is rounded to the nearest thousand;
- Other values are up to round amounts;
- If an individual entrepreneur reports on several types of work under different OKTMO, then additional lines 010, 020 should be filled in in the first section.
Reporting to the simplified tax system
The simplified tax system is the same general regime, only simplified to the limit. It can only be used by those entrepreneurs who have a staff of up to 100 people, income for a quarter of the year does not exceed 112 million rubles, and the type of activity is included in the list of permitted ones.
The simplified taxation system implies the payment of only one single tax, for which individual entrepreneurs submit a form. The rate and tax base depend on the selected object:
- . Only the company's income is taxed at a rate of 6%.
- Expenses. Individual entrepreneur income minus expenses is taxed at a rate of 15%.
The deadline for submitting a declaration for individual entrepreneurs using the simplified tax system is April 30 of the year following the reporting year. At the end of the quarters, advance payments are made, which the entrepreneur calculates independently. The tax office does not check the legality of the advances made, leaving them on the conscience of the taxpayer. But only before filing a tax return according to the simplified tax system, it is used to reconciliation of accrued and deposited amounts.
The simplified tax system has one undeniable advantage over UTII - in this mode, if the company has worked in the red, a zero tax return is filed. To do this, you need to fill out the same form, but a little differently:
- For individual entrepreneurs on the simplified tax system of 6%, the title page, section No. 1.1 and section No. 2.1.1 must be completed. If the payer pays a trade fee, you must also fill out section No. 1.1.2.
- For individual entrepreneurs on the simplified tax system of 15%, the data is entered on the title page, section No. 1.2 and section No. 2.2.
- When an individual entrepreneur submits a zero declaration, section 3 does not need to be filled out.
Filling procedure
The tax return must be completed in accordance with the requirements imposed by law for this type of document:
- Use capital letters and a pen with black ink.
- If you print, be sure to install the font Courier New.
- Don’t scribble, don’t resort to the help of a proofreader.
- Remember that each cell is a place for one sign or symbol.
- Empty cells must be filled with a dash., not 0 at all.
If the amount in some calculation is equal to 0, then put a dash in its place.
- Do not staple the report or print the text on both sides of A4.
- Start filling out the declaration from the last page, then proceed to section 1 and only then to the title page. This is more convenient, since the title page indicates the final information that was calculated in the previous ones.
- All values are rounded to whole numbers, for example, not 10 thousand 102 rubles, but 10 thousand 100 rubles. This rule is not relevant for K1 in the UTII declaration; this coefficient is rounded to the nearest thousandth.
When you start filling out the forms, keep all the necessary documents next to you. You should need:
- details of the Federal Tax Service;
- certificate of registration with the Federal Tax Service;
- statements confirming payment of taxes;
- code OKTMO, KBK, OKATO, OKVED.
Which authority should I submit to?
Entrepreneurs submit tax reports to their “native” tax office. That is, the one in which registration took place. Its location always coincides with the place of residence of the individual entrepreneur.
Reporting is submitted in 2 copies. The first service employee must pick it up, and the second must provide it with a special mark and give it to the individual entrepreneur. The returned copy should be tucked away in your reports folder.
And a few more nuances:
- When sending a declaration by mail, one copy of the report is included in a registered letter. And as confirmation of acceptance of the declaration by the regulatory authority, you can use a shipping receipt, a notification with the seal of the Federal Tax Service and the signature of its employee.
- If a businessman combines several modes, the declaration must be submitted for each.
Delivery methods
The most understandable way to submit reports is to visit the tax office in person. But if you are in another country, do not rush to book a plane ticket, because individual entrepreneurs can submit a tax return remotely. Here are some options:
- Through a representative. In order for everything to go legally, you need to draw up and notarize a power of attorney for the authorized person.
A power of attorney can be one-time, under which the representative will be able to submit a declaration exactly once, or a special one, which will secure for him the right to permanently perform a certain action within a specified period.
- By mail. The envelope with the declaration must contain a list of the contents and a completed notification form, on which the employee of the Federal Tax Service who accepted the documents will put his signature and seal. In this case, you should prepare the declaration in advance, since the delivery of the letter will require additional time. You can receive a notification either by mail or at the authority itself.
- Through your personal account on the government services website. This method requires your own electronic signature and printing.
Deadlines for 2019 and 2020
Since, according to the law, the deadline for submitting reports, which coincided with a weekend, is postponed to the next weekday, the deadlines for filing a tax return for individual entrepreneurs in 2019 and 2020 may differ from the standard ones. Let's look at them in the table:
IP violated deadlines: what will happen
For late submission of the declaration, the taxpayer will be fined. Its amount depends on the type and importance of reporting, the length of the delay and the amount of tax that was payable. However, payment of a fine does not exempt you from subsequently filing a return. Moreover, the sooner the debtor fulfills his obligations, the less he will have to pay.
A fine is not the most painful thing an entrepreneur can expect. Very often tax authorities resort to seizure of bank accounts. They also have the right to write off the required amount to pay off the unpaid tax. And if an individual entrepreneur often fails to meet deadlines, this will become a reason to check all his activities. The bottom line is simple: if you don’t want the tax office to have questions for you, submit the necessary papers on time.
In this article we will talk about cases when a zero return for individual entrepreneurs can be filed, under what tax regimes it can be submitted and when it cannot be done, and what forms such declarations are used to submit.
Tax reporting for individual entrepreneurs
In the main tax regimes, the individual entrepreneur’s declaration must be submitted in different forms:
- under the general tax regime, entrepreneurs file VAT and personal income tax returns;
- under the simplified tax system, once a year entrepreneurs must submit a declaration under the simplified tax system;
- In the imputed tax system, they submit a UTII declaration for each quarter of business.
There is no need to file a declaration on the patent system. There are no tax reporting requirements for this form of taxation.
Each of these declarations is submitted according to special rules within the time limits established by law in a form approved by orders of the Federal Tax Service. However, there are some general rules.
Thus, entrepreneurs often wonder whether a stamp is needed on the individual entrepreneur’s declaration. This formulation of the question is quite justified, since certain declaration forms provide for the affixing of a seal (m.p.). At the same time, as you know, entrepreneurs are not required to have a seal. How to be?
The answer to this question can be given as follows: entrepreneurs are not required to have a seal, and accordingly, it is not necessary to put it on the declaration, even if the “place of seal” (m.p.) is provided for in the declaration form.
Zero declarations of individual entrepreneurs in the general mode
In the general mode, the entrepreneur submits VAT and personal income tax returns.
For personal income tax, a 3-NDFL declaration is submitted. Form 3-NDFL is established by the Order of the Federal Tax Service dated December 24, 2014. It must be submitted annually no later than April 30.
This declaration reflects the entrepreneur’s income and available deductions for the corresponding reporting year. If there was no income from business activities, then the declaration still needs to be submitted. Otherwise, the entrepreneur may be fined. The “zero” declaration of individual entrepreneurs is submitted within the established time frame (see sample below).
For VAT, entrepreneurs under the general tax regime who do not have an exemption from payment must submit VAT returns for each tax period. Entrepreneurs who exercised the right to exemption from VAT in accordance with Art. 145 of the Tax Code of the Russian Federation, do not have to submit a VAT return. This is confirmed by Letter of the Federal Tax Service of the Russian Federation dated April 4, 2014 No. GD-4-3/6132.
Entrepreneurs who had no transactions subject to VAT during the tax period, resulting in zero VAT indicators, must still submit a return. Otherwise they will be fined.
Article 174 of the Tax Code of the Russian Federation determines the deadline for filing a declaration - no later than the 25th day after the end of the tax period. The declaration form was established by order of the Federal Tax Service of Russia dated October 29, 2014.
Zero declaration of individual entrepreneurs on the simplified tax system
The simplified tax regime is simpler. The simplified taxation system declaration needs to be submitted only once a year. The filing deadline for entrepreneurs is no later than April 30 of the year after the end of the tax period. The declaration form is established by the Order of the Federal Tax Service dated February 26, 2016.
If the entrepreneur had no income during the tax period and does not need to pay tax, filing a zero return is still required. Otherwise you may be fined.
Zero declaration of individual entrepreneurs on UTII
Several years ago, the issue of the possibility of submitting zero UTII returns to tax authorities was controversial. However, later a position was developed that filing such declarations was unacceptable. Even if an entrepreneur does not operate on UTII, a UTII declaration must be submitted, calculating the tax based on physical indicators.
In order not to pay UTII tax and not submit a UTII declaration, the entrepreneur needs to deregister. This is done on the basis of the UTII-4 application.
Responsibility for failure to submit a declaration
In Art. 119 of the Tax Code of the Russian Federation establishes liability for failure to submit a declaration, including a zero one. The fine for failure to submit an individual entrepreneur’s declaration will be 1 thousand rubles.
Any entrepreneur knows about the need to pay taxes, as well as submitting established reporting forms. Therefore, it is a very common occurrence. But, despite this, many entrepreneurs often have various questions about their preparation and delivery. Therefore, it is worth paying attention to this issue.
What is a tax return for individual entrepreneurs?
The concept of a tax return is explained in detail in the Tax Code of the Russian Federation; it is an official document with which an entrepreneur confirms the amount of his income for a certain period, which is the object of taxation. Tax declarations are mandatory, their scope, and the number of declarations submitted are regulated by law.
The main purpose of a tax return is to control the tax authorities over the procedure for calculating and paying taxes by taxpayers. In addition, some sources classify declarations as a type of statistical sources, but this definition is conditional, since statistical reporting includes already generalized data from tax returns.
Types of tax returns for individual entrepreneurs
The types of tax returns depend on the taxation system used by the entrepreneur, as well as individual features of the type of activity. Any entrepreneur submits a tax return for mandatory taxes provided for by the taxation system. For example, an individual entrepreneur using UTII must submit a corresponding declaration to the tax office on a quarterly basis. In addition, he may be provided with reports on other taxes that he is obliged to pay as a result of performing certain actions. For example, an entrepreneur selling excisable goods must file an excise tax return.
In addition, in addition to the declarations indicated directly in the tax legislation, there are certain types of reporting that are not directly designated, but the possibility of submitting them is provided. For example, a zero tax return is a very common form of reporting in a situation where business activity for some reason was not carried out during the reporting period. There is no such definition in the law, nor is there a special form for such a declaration, but this in no way limits the possibility of submitting a standard declaration with zero indicators. Note that in some cases the very structure of the tax return, or rather the taxation system, does not allow an entrepreneur to submit zero reporting. The most striking example is the declaration of a single tax on imputed income, which cannot be zero.
The legislation also provides for an updated tax return, which contains adjustments to the information presented in previously submitted reports. A correction can be submitted by an entrepreneur, either on his own initiative or at the request of the tax authorities, if they establish an inaccuracy in the calculations or the procedure for registering the tax base.
How does an individual entrepreneur fill out a tax return?
The legislation does not contain strict requirements on the issue of who should fill out the tax return of an individual entrepreneur. That is, the Tax Code of the Russian Federation provides for the ability of an entrepreneur to prepare reports both independently and with the help of third parties, including those who are not his employees.
For example, if an entrepreneur has a pressing question: how to prepare a tax return, then he can always turn to specialists for help. Or use other methods of reporting, for example, use special software products for computer equipment.
A significant number of specialized firms now provide assistance in preparing tax returns. Moreover, they can not only advise on all the features of filling out a particular form, but also provide a full range of services for its preparation and submission. But there are a couple of nuances here that are worth paying attention to.
Firstly, preparing and submitting reports through intermediaries requires certain financial costs.
Secondly, some firms provide services for preparing only standard tax returns and do not have experience with other tax payments. For example, they may have some difficulties filing a tax return for indirect taxes. Therefore, it is worth immediately clarifying the capabilities of specialists.
Some entrepreneurs are accustomed to filing their own tax returns. Moreover, as practice shows, this is not so difficult to do. It is enough to organize transparent accounting and comply with established reporting deadlines, as well as making tax payments. Finding a tax return form is also not difficult. Today, they can be obtained from any tax office, as well as downloaded from the Internet on specialized websites. In the latter case, it is necessary to pay attention to the relevance of the proposed forms, since changes in reporting forms are not so uncommon.
In our opinion, the simplest option is to prepare a tax return using specialized accounting programs or services. Since this tool allows you to prepare the necessary reports automatically based on previously entered information. In addition, most special programs allow you not only to prepare reports, but also to submit them via electronic communication channels.
How to submit a tax return?
Filing a tax return, as noted above, is the responsibility of any entrepreneur. The reporting procedure is also entirely regulated at the legislative level. In particular, three reporting options are allowed:
- At a personal reception with the entrepreneur or his representative at the tax office.
- By sending reports by post.
- Via electronic data transmission channels.
In most cases, an entrepreneur is free to independently choose a method convenient for him, but he must take into account the deadlines for filing a tax return. Failure to comply with reporting deadlines is the most common violation identified by tax authorities during desk audits.
Responsibility for failure to submit a tax return
Tax legislation provides for liability for failure to submit a tax return. In most cases, these are penalties, the amount of which varies depending on the type of declaration, the duration of non-filing, as well as the amount of tax payable on this declaration.
A fine for failure to submit a tax return does not relieve the taxpayer from the obligation to submit it. Moreover, the earlier the reporting is submitted, the less the fine will be.
However, a fine is not the worst thing that can result from failure to submit a tax return on time. Quite often, tax authorities take the path of seizing an entrepreneur’s current accounts, as well as writing off the amount of debt from them by issuing a collection. In addition, regular failure to file a tax return is a serious reason for including an individual entrepreneur in the plan of inspections, including on-site inspections, for the next calendar year, which will also create certain difficulties for the business.
The importance of a tax return for individual entrepreneurs
Thus, timely submission of tax reports is not only a reason to avoid fines, but also a reliable way to protect your business from various negative aspects. Therefore, it is not the tax inspectors, but the entrepreneurs themselves, who should attach great importance to the tax return.
Everyone who enters the world of entrepreneurship must clearly understand their rights and responsibilities in the field of tax law. For example, it is necessary to have a clear understanding of what the tax period is in the declaration for various taxes. This knowledge will help you avoid missing reporting deadlines. You should also know which and who must file a tax return for a particular tax. Here it is important to link the specifics of the planned type of activity with the requirements of tax and other legislation.
We should not forget that even cessation of activity as an individual entrepreneur does not deprive of the obligation to report on income received in this process. And a tax return when closing an individual entrepreneur is also mandatory. Moreover, it must be taken into account that failure to submit a declaration in this case is grounds for refusal to accept documents for deregistration of the entrepreneur.
For those entrepreneurs who remain in business, we remind you that they must submit a tax return for 2012 in the very near future, so you should hurry, especially since the queues at the tax inspectorates are not long yet.