When do you need to take the very first “zero” test after opening a company?

You submit your first reports for the quarter in which you registered. Let's say you registered on March 20, then you need to submit zero reports for the 1st quarter. Please note that if the date of registration falls on the last day of the quarter, it is mandatory to submit a zero.

Look in the state registration certificate for the date of registration. From this date you formally started work. Even if you haven’t actually started doing business yet, the tax office, the Pension Fund of the Russian Federation, the Social Insurance Fund and Rosstat are already waiting for your reports.

Is it necessary to return zero if the current account has not yet been opened?

From the nearest reporting date after the state registration, you are required to provide reporting. Whether you opened a current account or not does not matter. By the way, many companies operate without a current account - they only use cash registers. Thus, the date of opening the current account does not affect the submission of zero reporting.

Who is required to submit zero reporting electronically?

Since 2014, companies and individual entrepreneurs under the general regime are required to submit VAT returns exclusively in electronic form via telecommunication channels (TCS). Otherwise, the report is considered not submitted and the taxpayer faces a fine or blocking of the current account.

However, if you have had no movements on your current account at all, you can submit a single (simplified) tax return on paper (not to be confused with a return under the simplified tax system).

The single declaration replaces the income tax and VAT declarations. Only companies that have no activities can submit a simplified declaration, that is, zero reporting.

Important! You can submit a single (simplified) declaration on paper only if you are 100% sure that there have been no movements on the account. If, for example, the bank wrote off a commission, the VAT return must be submitted electronically.

Once the inspectors receive the paper statements, they will send a request to your bank. If it turns out that there were movements on the account, they will issue a fine and may also block the account. Therefore, if you have an OSN, it is safer to immediately submit reports to the Federal Tax Service electronically.

Will the reporting be zero if the bank has written off the commission?

A situation often occurs when a current account has already been opened, and the bank writes off a commission according to the tariffs. In this case, reporting will no longer be zero. And you need to make one of two possible decisions.

Include bank fees as expenses. In this situation, reporting will not be zero, despite the lack of income for the quarter. You will have a loss on your tax return and financial statements.

Do not include bank commissions as expenses. You have the right not to include bank commission expenses in your reporting.

Then you can submit zero. In this case, you will not have to explain to the tax authorities where the loss came from. In addition, submitting a “Zero Report” through us is cheaper.

Will the tax office ask why there was no activity?

It is important for the tax inspectorate that reporting is submitted on time and in full. But what data it contains - zero or non-zero - does not matter.

If a company is registered and does not submit any reports, this threatens:

• account blocking;
• calling the general director to the tax office;
• imposing a fine on the company and personally on the CEO.

What happens if several zero years have not been passed?
reports?

The risks and consequences here are the same as for failure to submit zero reports. Only for each set not submitted, fines will be multiplied by the corresponding number of missed reporting periods. It’s better to resolve this issue as soon as possible, especially since we provide a penalty for ordering several sets at the same time.

How can you submit zero reporting yourself?

You can choose one of two options.

By mail, with a list of attachments. We will prepare all the necessary reports for you. All you have to do is print it out, sign it and mail it to the nearest Russian Post office.

We will send a list of investments along with the reporting by email. The inventory contains a list of all reports. And also the address where you need to send your zero reporting.

Note! Postal employees must put a stamp that looks like this. The stamp contains information about the date the reports were sent. It is with this number that your zero reporting is considered submitted. The inventory of investments must be kept together with second copies of the statements for at least 5 years.

This method has one drawback. Due to the fault of the post office, reports may not arrive on time. However, if you have a list of attachments with a mail mark, you can easily prove that the claims of government authorities are not justified.

One more piece of advice - in addition to listing the investments, you can send the statements with receipt of receipt. Get the form from the post office. Here's a sample.

Receipt of delivery means that your letter will be delivered personally to the addressee, about which government employees. authorities will put their signature. This notification will be returned to you with a signature. This is 100% proof that the inspectors received your zero reporting.

The inspector personally takes it into his own hands. If you choose this method, you personally or your representative will have to go to the tax office and funds to submit zero reporting.

If you submit reports for a legal entity, anyone can be a representative. A simple power of attorney from the head of the company will do. But representatives of individual entrepreneurs need a notarized power of attorney.

The advantage of this method is that you will be sure that you have accepted zero reporting. What the inspectors will put a stamp on your copy.

The disadvantage is that you will have to spend a lot of time traveling to the desired institution and standing in line.

If you don’t want to go anywhere and send anything yourself, order a package. This includes submitting zero reports on our own.

Recently, more and more companies are ceasing to operate, but the firms are not closing. In this regard, the question arises: what kind of reporting needs to be provided and where in the absence of activity?

It must be taken into account that all taxpayer organizations retain the obligation to submit reports to the inspectorate, regardless of whether they have an obligation to pay tax to the budget or not. The fact is that the obligation to submit a declaration does not depend on the results of your business activities.

This applies to all organizations, including limited liability companies (hereinafter referred to as LLC) that are on the simplified taxation system (hereinafter referred to as the simplified taxation system); they annually submit tax reports, regardless of whether financial and economic activities were carried out in the reporting period or not.

As such, the concept of zero reporting does not exist. This name is used by tax inspectors and accountants. “Zulevka” according to the simplified tax system is handed over to LLCs that for some reason had no income and, as a result, the calculated tax is zero.

In what cases can an LLC submit a zero declaration, it is important to take into account the following nuances:

• If the amount of fixed insurance premiums for employees of an LLC is greater than the tax amount or equal to it, then the LLC will not be able to reduce the tax base by more than 50% of the amount of contributions.
• If the LLC operates, but does not have a staff of employees, submitting a zero declaration in this case will also not be possible, since there is still a director (owner of the organization). The maximum is to similarly reduce the tax base by 50% at the expense of insurance premiums. The fact is that an LLC is a separate organization in whose interests the director acts. Often in small companies the work of the director is performed by the founder himself. He does not pay himself a salary and receives income in the form of dividends. But according to labor law, a director is an employee like everyone else, so he is entitled to a salary.
• If an LLC with the object of taxation “income minus expenses” carried out financial and economic activities and received income, but at the end of the reporting year there was a significant loss, they also cannot generate zero reporting. Which is understandable, because there is a certain minimum tax threshold (1% of income), which is paid on a “simplified” basis in this case.

Thus, it is possible to submit a zero declaration only in cases where the LLC does not conduct any activities and has no income - there is no object of taxation.

The tax office may doubt the veracity of the information and check your bank account (or cash register). If there was no income, the questions will disappear. If you did receive money into your account, you will most likely be sent a request for clarification. In such a situation, it is important to explain to the tax office what kind of money it is and why you did not show it in the declaration. For example, replenishing an account with personal money or repaying a debt does not need to be taken into account as part of your income.

By the way! You can easily prepare and submit zero reports using the “My Business” online service - preparation and submission of reports. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by following this link.

If there was no cash flow in the LLC during the tax period, and the object of taxation did not function (this means the sale of goods and services, property, profit, etc.), the LLC must submit the following reports to the Federal Tax Service using the simplified tax system:

• Zero declaration according to the simplified tax system- by March 31 following the reporting period.
• Information on the average number of employees(even if your LLC operates without employees, and the director does not receive a salary or is on unpaid leave, this certificate must be issued) - by January 20 of the year following the reporting one.
• Annual financial statements to the Federal Tax Service and statistics. Every year, all LLCs submit financial statements, which reflect the annual results of activities - money in accounts, property, debts, profits or losses. Accounting statements are never zero, even if you did not run a business. Each organization has an authorized capital, the amount of which you determine when registering a business and deposit it into a bank account. It must be reflected in the financial statements.
• Calculation of insurance premiums must be submitted to the Federal Tax Service regardless of whether the LLC conducted activities in the reporting period or not. And it does not matter at all whether the insured persons received wages and other payments or not. Such explanations are given by employees of the Federal Tax Service.

Some experts believe that a zero calculation for insurance premiums is not required if the amount of contributions payable is zero and when no accruals or payments were made in favor of individuals. Indeed, in such a situation, the LLC is not recognized as a payer of insurance premiums (based on clause 1 of Article 419 of the Tax Code of the Russian Federation “Payers of insurance premiums are persons who make payments and other remuneration to individuals”).

As a result, it still turns out that if the organization has a general director - the only founder to whom wages are not paid, then a calculation of insurance premiums must be provided, because he is the insured person.

• Form 6-NDFL and 2-NDFL with zero indicators do not need to be submitted to the Federal Tax Service. Although, if such a report is sent, the inspection will be obliged to accept it.
• It may be necessary to submit a zero book of income and expenses at the request of the tax authorities.
• Reporting submitted only if there is an object of taxation. In this case, this includes transport tax and land tax; LLCs using the simplified tax system are not exempt from paying these taxes. If the LLC is not the owner of vehicles registered in the manner prescribed by law and recognized as an object of taxation in accordance with Art. 358 Tax Code of the Russian Federation. Accordingly, there is no need to pay tax and submit a zero return either. LLCs that have the right of ownership, permanent use or the right of lifelong inheritable ownership of land plots recognized as an object of taxation are required to pay tax and file a declaration; if your LLC does not own land plots, then there is no need to do this.
• Report to the Social Insurance Fund (Form 4-FSS “on injuries”), is submitted even with zero reporting, on an accrual basis every quarter (1st quarter, half-year, 9 months, calendar year) - before the 20th day of the month in paper form and in electronic form - no later than the 25th day of the month following the reporting one. It is also necessary to confirm the type of activity in the Social Insurance Fund by submitting an application, confirmation certificate and a copy of the explanatory note by April 15.
• Report to the Pension Fund- forms EDV-1, SZV-experience, SZV-Corr, SZV-Ex must be submitted for the only employee in an LLC that does not conduct business - this is for the general director, i.e. its founder (since he is the insured person), annually until March 1. If the organization has suspended business, does not receive income, and has no employees, No need to take SZV-M. As for the controversial issue about the general director, who is also the founder and the only employee who did not sign an employment contract with the LLC and does not receive cash payments, the organization does not file reports on the insured persons in this case either.

There are no advance payments for zero reporting, since there is no object of taxation. There are no penalties for errors in the report. The only penalty is for failure to submit zero tax returns within the prescribed period:

• in the amount of 1000 rubles if a tax return is not submitted on time;
• in the amount of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation).

So, an LLC on the simplified tax system without employees, which does not conduct activities during the year, submits the following documents: a zero declaration under the simplified tax system, annual financial statements, calculation of insurance premiums, average number of employees (if only the founder is registered among the employees, the unit must be indicated in the certificate), reports to the Pension Fund and the Social Insurance Fund. LLCs always report. If the organization has no employees, submit zero reports, but this may lead to claims from the state.

Z Registered enterprises, including LLCs, quite often do not actually function. Regardless of the reasons for business downtime (startup, change of founders, implementation of an optimization scheme, financial difficulties), the company must report. For such cases, zero reporting to the Federal Tax Service and extra-budgetary funds is provided.

Documentation in the form of “zeros” indicates the absence of economic activity and income, that is, it confirms the legality of non-payment of taxes and other mandatory contributions. Fiscal authorities meticulously analyze zero reporting, because it can be regarded as an attempt to evade tax obligations. Therefore, the reports should not contain errors, much less violations.

How to submit zero reporting to the tax office

The list and forms of documents depend on the applicable taxation system. To correctly draw up zero reporting, you need special knowledge and experience, but a non-working company often does not have a full-time accountant. In this case, it is optimal to use the services of an outsourcing company - one-time or periodically. When preparing documentation yourself, it is important to delve into the issue, since errors and violations of deadlines are fraught with penalties.

OSNO – general taxation system. You need to submit a zero balance sheet, income tax and VAT returns. Profit and VAT can be replaced with a single simplified tax return if the following conditions are met: there were no movements in cash and current accounts during the reporting period, and there are no taxable items on the balance sheet. The zero balance sheet must be submitted by March 31 of the year following the accounting year (in this case, the balance is only called zero, at least the document contains information about the authorized capital of the Company). Declarations are submitted quarterly - for profit until the 28th day, for VAT until the 25th day, single until the 20th day of the month following the reporting quarter.

STS is a simplified taxation system. Here, zero reporting to the Federal Tax Service is submitted in the form of a declaration according to the simplified tax system, the form is selected according to the applicable tax model - “income” or “income minus expenses”. In both cases, the title page and section 1 are filled out. The organization is required to submit the “zero simplification” before March 31, registration is allowed both electronically and in paper form.

UTII is a single tax on imputed income. For organizations in this special regime, zeroing is prohibited. If there is no activity, you must pay tax quarterly or liquidate the company. To be exempt from tax payments for the quarter, you must promptly deregister with the Federal Tax Service.

How to submit zero reporting of an LLC to extra-budgetary funds

FSS. Zero reports are submitted to the Social Insurance Fund in Form 4-FSS (employer contributions for insurance against occupational diseases and industrial injuries). You now need to report on other insurance premiums, for example, for child care or disability, to the Federal Tax Service. Documentation is submitted quarterly - for paper reporting by the 20th day, for electronic documentation by the 25th day of the month following the reporting quarter.

Pension Fund. Form RSV-1 to the Pension Fund has been cancelled, instead of it you need to submit a calculation of insurance premiums KND 1151111 to the Federal Tax Service (all insurance payments are indicated here, except for contributions for industrial injuries - this data is submitted to the Social Insurance Fund). The Pension Fund requires monthly reports in the SZV-M form (information about insured persons). There are no monetary indicators at all; insurance numbers and tax identification numbers of the personnel are indicated. The deadline is until the 15th of each month.

The reporting formats are the same for both extra-budgetary funds. If the average number of employees is more than 25 people, documents are submitted electronically. If there are 25 or fewer employees, you can choose electronic or paper format.

Responsibility

Everyone is interested in how to submit zero reporting to an LLC without violations. Everything is simple here - draw up documentation in accordance with the law, take into account innovations and strictly adhere to deadlines.

For late submission of zeros, each authority imposes fines. In the Federal Tax Service - 1000 rubles for each annual declaration. In the Pension Fund and the Social Insurance Fund - 1000 rubles each. An additional fine may be imposed on the official in the amount of 300–500 rubles. The amounts are small, but it is cheaper and safer to spend this money on professional accounting outsourcing.

Contact RosCo - we will competently prepare zero-income reporting for LLCs of any field of activity, submit documents on time, and advise on the issue of interest.

Do you need to prepare and submit zero reports? Yes, we provide services for preparing and submitting zero reports.

According to current legislation, operating businesses, or rather legal entities and individual entrepreneurs, are required to submit zero reports.

A small digression regarding the taxation system: the most common taxation systems: the general system, it is usually called VAT or OSNO. And

simplified tax system of the simplified tax system. The name speaks for itself - the simplified taxation system implies a simplified procedure, indeed it is, but more on that later. Now let's continue about zero reporting.

Zero reporting is submitted under different taxation systems, including those submitted by those organizations that use a simplified taxation system, as well as those that use a general taxation system.

What is zero reporting?

When a company, enterprise or any other legal entity has just been registered, that is, it does not yet have any financial indicators and has not yet begun to conduct business activities, they are required to submit zero reports at a certain frequency, which is established by law.

When a company or enterprise has already ceased its activities, that is, no longer has any financial results, does not conduct financial transactions and does not conduct any business activities, they are also required to submit zero reports.

When preparing zero reporting, you should pay attention that if the company carried out activities, but did not receive a profit (for example, without selling any of its goods or services), then this is not a reason to believe that it should submit zero reporting and qualify for exemption from some taxes. Even in the absence of profit or revenue, the very fact of conducting business activities deprives such legal entities and entrepreneurs of the right to submit precisely zero reports to the tax inspectorate - they must submit regular tax and accounting reports instead of zero.

Moreover, this requirement for the preparation of not zero reporting, but regular reporting, will be fair even if all the activities of a legal entity were reduced to obtaining various certificates, paying a commission to the bank for opening a current account, and not to actually doing business, even if it has not yet borne fruit .

Where should zero reporting be submitted?

First of all, zero reporting is submitted to the tax authorities. All legal entities of the Russian Federation submit zero reporting there, including individual entrepreneurs who work under a simplified taxation scheme. However, this is the only body where these individual entrepreneurs must submit zero reporting.

All other companies and legal entities must also submit zero reporting to non-budgetary funds: the social insurance fund and the Pension Fund of the Russian Federation. Companies must also submit zero reporting to the federal state statistics authorities.

Responsibility for failure to submit zero reports

If zero reporting is submitted to all interested authorities in a timely manner, everything will be fine for an enterprise, company, or legal entity. Based on zero reporting information, a legal entity that has submitted zero reporting to the tax office on time is exempt from income and property taxes.

If the zero reporting is not submitted on time or is incorrectly completed, the legal entity will face various fines and other sanctions. In particular, for failure to submit zero reports, the tax office may impose a fine on the company for the fact that the company did not inform the tax authority about its current state of affairs.

What is included in zero reporting?

According to the requirements of tax legislation, the composition of the zero reporting, or zero report, includes almost the same documents as the regular financial statements. Speaking about the composition of zero reporting, it should be understood as a balance sheet, a profit and loss statement and various tax returns: a declaration for income tax, for value added tax, for property tax of a legal entity and for the unified social tax.

The composition of zero reporting completely depends on what the taxpayer is - a legal entity, an individual entrepreneur, the head of a farm, etc. Also, when preparing zero reporting, the chosen taxation system and the reporting period for which zero reporting is submitted - the reporting quarter or year - are important.

Since legal entities that operate under the simplified taxation system do not present a balance sheet as part of regular reporting, they also do not have a balance sheet included in their zero reporting.

Also, tax returns as part of zero reporting are replaced by one - in a simplified form. In order for a taxpayer to have the right to submit zero reporting and zero tax returns, his activities must include both the subject of taxation itself and transactions on the taxpayer’s current accounts.

As you can see, despite the fact that zero reporting is presented precisely on the basis of the fact that the legal entity does not conduct any business activities, the composition of the documents included in the zero reporting is quite impressive. Despite the fact that these documents as part of the zero reporting are filled out in a simplified form, to draw up and fill them out you need to spend a lot of time, take out various certificates, and travel to various government bodies.

Thus, the presentation of gentle and truncated tax reporting still results in a significant expenditure of time, effort, and distraction of thoughts from the entrepreneurial process. Are these costs worth the results and savings?

We suggest entrusting the preparation of zero statements to a qualified accounting company.

What documents are needed to prepare zero reporting?

In order for an accounting firm to draw up zero reporting for your company, you need to provide it with some documents (or copies thereof) for its work.

The documents required to prepare zero reporting include:

• document on registration of a legal entity,
• certificate of tax registration,
• certificate from statistical authorities,
• certificate of registration with non-budgetary funds,
• financial statements for the previous quarter,
• as well as copies of passports of the director and chief accountant of the legal entity and their individual tax numbers.

When preparing zero reporting, you will need information about the size of the authorized capital of a legal entity, its legal address and what taxation system the legal entity submitting zero reporting operates under.

There is no need to submit the prepared zero reporting to the interested state authorities in person - the zero reporting can also be sent by mail, so that even this part of the work of submitting the zero reporting can be entrusted to third parties by a legal entity.

Entrust the preparation of zero reporting to us!

Despite the fact that drawing up zero reports with a certain skill and experience is not too difficult, but in any case it requires attention and its share of energy.

In addition, when a legal entity or individual entrepreneur is just starting their activities, the need to compile and submit zero reporting completely disappears from their field of vision. And this is understandable, because at the beginning of the commercial activity of any legal entity, and without drawing up zero reports, there are enough worries: searching for clients, forming a team, concluding contracts, other matters - every legal entity at the beginning of its business activity must perform too many actions even without drawing up and submitting zero reporting.

And if you forget about this and do not submit zero reports, a variety of consequences are possible, including blocking of accounts and fines.

That is why it is much more expedient to entrust the preparation and presentation of zero reporting to a professional accounting company, which aims to provide legal entities with a variety of accounting support for their activities, including the preparation of accounting and tax reporting, including zero reporting.

Our company guarantees timely submission of zero reporting for all its clients. Punctual employees will timely draw up all the documents included in the zero reporting and either provide them to you or complete the process by sending them to the relevant funds and authorities.

We wish you a successful business - entrust the preparation of zero reporting to us!

Zero reporting compiled by us is zero reporting submitted on time, and this is zero reporting that will not cause any claims!