Not always and not every entrepreneurial activity ends up being successful. Or, for some reason, the entrepreneur suspends his own business. In both cases, he is obliged to submit reports to the IFTS. There is a null declaration for the IP for this situation.

General concept of null declaration

Taxes are obligatory payments that cannot be canceled or avoided, especially for those who are engaged in entrepreneurial activities. When making a profit, an individual entrepreneur must reflect the amount in a special declaration, however, there are times when no profit has been received for a particular quarter. This does not exempt the taxpayer from reporting. In such cases, a zero declaration is submitted, which has its own deadlines, filling rules and a number of other nuances.

Thus, an individual entrepreneur presents proof of the lack of receipt of funds and notifies the tax office. If the individual entrepreneur did not conduct actual activities, then a "zero" is also surrendered until the moment of official closure. Timely filing of a declaration with zero income is a prerequisite for any organization, individual entrepreneur and certain categories individuals. Only in this way can you avoid problems with the tax office, as well as save yourself from fines. When filling out this document, there will be no difficulties, since the form of the zero declaration is quite simple.

What is a null IP declaration

The desire to have your own business visits many of us, but the burden of IP can be overwhelming. Competition, liquidation, bankruptcy or closure of a business - no matter how things are in business, reporting to the tax authorities must be provided without fail, it is strictly forbidden to ignore this obligation.

It is considered quite normal that the IP is in the status of temporary inactivity. In other words, its commercial and economic activity may not be carried out. However, in this case, a zero declaration of an individual entrepreneur is submitted, which is submitted to the appropriate tax office at the place of registration of one's own business. This rule applies to entrepreneurs of all categories and fields of activity.

The IP zero declaration allows you to show the regulatory authorities that the company actually exists, reports, but has been inactive for some time. The essence of this type of declaration is that the tax base will not be formed, but confirmation of the lack of income will be taken into account and reflected. This is extremely important, since the indicators of the tax base are used to calculate payments received by the state treasury.

Do I need to pass "nulls"?

The attention of the tax inspector is attracted by organizations and individual entrepreneurs showing large amounts of profit or, conversely, "zero" turnover. Sooner or later the test will come, better meet it with complete package declarations that were accepted by the tax authority when reporting, otherwise a fine and consequences cannot be avoided.

Due to their own incompetence in this matter, some novice entrepreneurs believe that a zero declaration is great way hide your actual income. Not everything is as simple as it might seem at first glance. For such cases, a whole analysis of the company's accounts is carried out, an inspection of the territory for its actual location, counter checks are made, and relationships with all possible counterparties are checked. As a result, if you hide your income, you can bring it to a criminal term.

No complex operations are required. It is enough to understand what zero is tax return, study the nuances of filling it out and the deadlines for submission, then there will never be problems with tax inspectors.

What is USN?

When opening his entrepreneurial activity, the taxpayer chooses the main object of taxation, on the basis of which the form of the declaration itself, the rules for filling out and submitting it will depend. One of the most popular types of taxation systems is the USN. In this case, a zero declaration is also filled out if no funds passed through the accounts for the whole year. There is simply no tax base under such a reporting system.

For example, "zero" can be applied to initial stage activities of the company when the registration was just completed, or vice versa, if the business did not bring any results and turned out to be unprofitable. If the organization submitted information to the tax office for liquidation in the middle of the year, then a zero declaration is submitted for an incomplete year.

Submission of reports under the simplified tax system

As mentioned earlier, the simplified taxation system is the most attractive reporting system. In this case, a zero declaration is submitted, which is also attractive due to the ease of filling out and submission to the tax office. Moreover, it doesn’t matter at all which object of taxation will be chosen, “zero” can be surrendered in any case.

There is one caveat. When choosing the object of taxation "income" the tax base will be absent, as well as the flow of profit. If the object will be “income minus expenses”, even if there is a loss, then it is necessary to pay a tax in the amount of 1% of the amount of income.

Thus, the zero declaration of the IP USN can be submitted only under those conditions when the company was not operating, there were no receipts.

Why file zero IP declarations on the simplified tax system

Individual entrepreneurs and any organizations are required to submit information about the results of their activities for reporting period. The tax office does not care at all whether the taxpayer had income or not. Of interest is the result, with which the inspectors subsequently work. It is the zero declaration that is important so that you can correctly submit information at the initial stage of your business or, conversely, when it is closed, when the main indicators of profit are missing.

There are many factors that encourage a taxpayer to file “nil” information, and this is sometimes done in order to prevent penalties from employees public services or in case of urgent need, for example, when the activities of the IP are closed. Every entrepreneur must know when he can pass zero indicators and how correct it is.

Reasons for reporting

As mentioned earlier, every year at the end of tax period entrepreneurs applying the simplified tax system must submit information about their income to the tax office. The main reasons for this may be the absence of any activity for the entire tax period or zero profit indicators. There are also reasons for this:

• registration with the tax authority and registration of their activities, when financial activities not done yet;
• getting zero profit due to inefficient business management;
• seasonal income.

As a result of all this, you need to understand that “zero” can simply save a business from unnecessary checks and give impetus to proper and legitimate development. It remains only to understand the procedure for issuing a document.

Filling procedure

For any entrepreneur, filling out a zero declaration will seem quite simple and convenient. You can always download a ready-made form on a specialized website or ask the tax office staff. The form of document forms is analogous to all other declarations, but there are more dashes than any data.

Looking through the finished sample of the zero declaration, you can highlight several main points for yourself:

• an individual entrepreneur fills out the first page of the document with his own hand, correctly indicating his information (TIN, OGRNIP, OKVED, OKTMO code, and so on);
• other pages contain dashes, except for lines 001, 002, 003 201;
• no need to make any calculations.

It is worth filling out the declaration with a black gel pen and strictly in block letters. Neglect of these simple requirements will lead to the fact that the document will simply not be accepted and will be forced to be redone. All pages must be numbered, the amounts indicated in rubles. Only completed pages are returned, not empty pages. If there is a seal, it is placed only on the first page of the declaration in the appropriate place. No stitching or fasteners.

Rules for submitting a declaration

Having filled in the zero declaration, you should understand the basic rules for its provision. This question is often faced by new entrepreneurs. As a rule, in the tax authorities, where the main sample of the zero declaration of the simplified tax system and individual entrepreneurs is located, the terms and rules for submission are indicated. This information is also contained in production calendars, but it is better to immediately note and remember a few rules for yourself.

The choice of form depends on the type of object of taxation, it is important not to confuse anything. An individual entrepreneur can submit a zero declaration in several ways:

• in case of personal presence at the tax authority at the place of business registration with the provision of an identity document (2 copies are made);
• through telecommunication channels (TCS), which are available in all tax services working with electronic reporting;
• through the post office, by registered mail with notification.

If the individual entrepreneur submits the declaration in person, then the document should be printed in two copies. It is very important to have a second copy on hand, so that later it will always be possible to document the submitted reports on time.

Penalties for late submission of the declaration

The principle of work in tax inspections is strict observance of deadlines. All their work is controlled by the Federal Tax Service, which, in turn, sets its own requirements and deadlines. To ensure timely submission of reports, all methods are provided, including a sample of a zero declaration of an individual entrepreneur, so that there are no questions and penalties for violating the deadlines or completely ignoring the filing of a “null”.

To date, for violation of the deadlines for filing a zero declaration, a fine of 1,000 rubles is provided for with the issuance of an appropriate act and a decision on a tax violation.

Strict adherence to deadlines

In order to avoid such problems, the taxpayer should always know where to look for a new and up-to-date sample of the zero declaration, since changes and deadlines for filing may appear in it from time to time. Individual entrepreneurs submit zero declarations no later than April 30 for the previous year.

This is a very realistic time to prepare all the statements, especially if they are zero. If all the rules for filling out and the deadlines for submission are observed, the taxpayer will never have problems with the tax services.

For various reasons, individual entrepreneurs and organizations may not conduct activities during the tax period. In such cases, reporting on most taxes will be zero, which means that you can not fill out the reporting forms for each of them, but provide a single simplified declaration to the IFTS.

How a single declaration is filled out, who submits it, where and when, what taxes will have to be reported in the usual way - all this is in our article. Here you will also find an example of filling out a simplified declaration.

How to fill out a single simplified tax return: conditions

A simplified declaration is submitted if the individual entrepreneur or organization must fulfill two conditions at the same time:

• in the reporting period, they have no movement of money on current accounts and at the cash desk,
• there is no object of taxation for the taxes they have to pay.

For such taxpayers, a single simplified tax return is a zero statement, which they submit instead of a set of zero statements for several taxes. As a rule, this situation occurs if the company or individual entrepreneur has just been created, or in the event of suspension of activities.

The unified declaration, as well as the procedure for filling it out, were approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n (form according to KND 1151085). It consists of only two sheets, one of which is intended to be filled out only by individuals who are not individual entrepreneurs.

The first sheet contains information about the taxpayer and tax indicators. The declaration can reflect data only on taxes, the tax period of which is equal to a quarter or a year, therefore, it cannot include, for example, excise taxes or a mineral extraction tax, where the period is a month.

It is important to take into account that insurance premiums The PFR, CHI and FSS are not taxes, they cannot be shown in a single simplified declaration, but you will have to pass zero calculations.

Only those taxes for which there is no object of taxation can be included in the single reporting. It is a mistake to assume that if during the tax period an organization has no cash flow and profit on OSNO, then it is possible to submit a single declaration for all taxes. This is not always the case. For example, a practically idle company has fixed assets on its balance sheet, which means that there is an object of taxation for property tax and it will have to submit a property tax return, then in the income tax return it is necessary to show the accrued tax in expenses.

Please note: if, without observing the required conditions, a single simplified tax return is submitted, zero or other reporting on these taxes will be considered not submitted, which threatens the taxpayer with a fine.

Submission of a single declaration does not cancel the obligation of an individual entrepreneur to OSNO to submit an annual declaration 3-NDFL, which does not need to be reflected in a single simplified form.

Unified simplified tax return - sample filling

When filling out the declaration, you need to consider the following nuances:

• Organizations and individual entrepreneurs fill out only the first page; individuals (not individual entrepreneurs) fill out both pages.
• Specify your details: TIN, KPP, OKTMO and OKVED codes, full name of the organization or last name, first name and patronymic of the individual entrepreneur.
• The names of taxes in column 1 are indicated in the order in which they are listed in the second part of the Tax Code of the Russian Federation.
• Column 2 contains the number of the chapter of the tax code corresponding to the tax.
• The tax (reporting) period in a single simplified declaration is indicated in column 3: for a tax period equal to a quarter, we put the number "3" (in this case, in column 4 the number of the quarter is written - from "01" to "04"); for a tax period equal to a year - "0", and for reporting periods equal to a quarter, half a year, 9 months - "3", "6" and "9", respectively, column 4 will remain empty.
• The declaration is signed by an individual, and from the organization - by its head, or representative.

Sample filling for IP:

Filling form for LLC:

Deadline for submission of a single simplified declaration

You need to submit a single declaration to the tax office at the location of the company or the place of residence of an individual. The last day of the reporting deadline is the 20th day of the month following the expired reporting period: quarter, half year, 9 months, year. Thus, the annual unified simplified declaration for 2016 must be submitted no later than January 20, 2017.

Payers on the "simplified" system can submit a single simplified declaration with a zero indicator for the simplified tax system once a year, as the Ministry of Finance of the Russian Federation explained in its letter dated 08.08.2011 No. AS-4-3 / 12847. Although this is not always advisable: the “simplifiers” do not pay taxes on income, property, VAT and personal income tax anyway, which means that they need to submit only one zero declaration under the simplified tax system and replace it unified reporting it makes no sense.

You can submit a declaration on paper by visiting the inspection in person, or send it by mail, or via electronic communication channels (if the number of employees exceeds 100 people). Having received a paper report, the date of acceptance is marked on it, and in confirmation of the receipt of the electronic declaration, the payer receives an electronic receipt. By the way, by submitting a single simplified VAT return, the taxpayer can report on zero tax on paper, and not in electronic form, which is mandatory for VAT.

As a result, we note that a single declaration is reporting, which in practice only a few taxpayers can submit. After all, it is not so often that there is an absolute absence cash transactions- bank services are written off, salaries are paid at least to the head of the organization, etc. But at the same time, this is a convenient form of zero reporting for newly created payers who have not yet had time to work, but are already required to report on taxes.

For individual entrepreneurs and organizations working on preferential treatment taxation, one of the obligatory stages of activity is filling out the declaration of the simplified tax system. A document prepared in accordance with all legal requirements must be submitted to the tax office. How to fill out a declaration on the simplified tax system with the object "income minus expenses", we already wrote, and you can see an example of filling out. And in this article we will look at how to fill out the USN “income” declaration for 2017. At the same time, we will tell you what to do if during the year the simplistic person did not carry out activities and did not receive income.

Completing the USN declaration for 2017 (“income”).

Declaration on the simplified tax system "income" 2017 – this is the tax return that payers of the "simplified" tax for 2017 must file. It indicates information about the income received and the costs incurred that reduce the tax. The declaration of the USN "income" reflects the calculation and payment of advance payments to the state budget.

Filling out the declaration of the USN "income" 2017 has its own nuances. In 2018, the declaration on the simplified tax system "income" for 2017 is filled out in the form approved by order of the Federal Tax Service of the Russian Federation on February 26, 2016 No. ММВ-7-3/99@. At that time, the barcode on the title page was changed in the form and new fields were added for entering information on the payment of sales tax.

Submitting a report in an outdated form is a serious violation, for which the Federal Tax Service has the right to impose a fine and block the settlement account of an economic entity.

How to fill out a report

The Declaration consists of a title page and six sections. When preparing the USN “income” declaration for 2017, the filling rules approved by the same order as the form are applied. Among the main requirements are the following:

• Individual entrepreneurs and organizations using the simplified tax system must fill out title page and sections relating directly to the object of taxation;
• when filling out the declaration of the USN “income”, section 3 is applied only by “simplifiers” who received funds within the framework of targeted financing;

• the report does not need to be stitched, it is better to fasten it with a paper clip;
• all indicators are indicated in full rubles, without kopecks;
• it is recommended to write in black ink;
• all letters must be printed in capitals (the same applies to filling in on a computer);
• errors in the document cannot be corrected with a corrective tool;
• all pages must be numbered;
• only one indicator can be entered in each field;
• Printing of the document should be only one-sided;
• in empty cells it is necessary to put down dashes.

An example of filling out the declaration of the USN "income" in 2017 is presented below.

How to fill out a USN declaration: sequence of actions

1. Check the relevance of the existing report form. A sample of the current form of the USN "income" declaration can be downloaded.
2. Determine which sections to complete. If “Income” is chosen as the object of taxation, the taxpayer must fill in: title page, sections 1.1, 2.1.1. and 2.1.2. You don't need to submit unnecessary papers. The sample of filling out the declaration on the simplified tax system "income" given here can be taken as a basis for compiling a similar reporting form for your own individual entrepreneur or company.
3. Fill in the fields on the title page: indicate the TIN and KPP, the code of activity according to OKVED. In the "Taxpayer" field, enter the name of the organization or the full name of the entrepreneur. All codes required when filling out the title page are contained in the annexes to the Procedure for filling out the declaration. The section intended to be filled out by the inspector of the Federal Tax Service is left blank.
4. Complete sections 2.1.1 and 2.1.2. In this case, you can use the hint formulas for the calculation indicated in the form. In sections 2.1.1 and 2.1.2, line 140 of the declaration on the simplified tax system “income”, as well as lines 141-143 are intended to indicate the amounts of payments, the list of which is given in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation (paid insurance premiums, sick leave, contributions for voluntary personal insurance). The use of these payments makes it possible to reduce the amount of tax payable.
5. If the business entity does not pay the sales tax, section 2.1.2 is not required.
6. Proceed to filling in section 1.1. Here it is necessary to indicate the OKTMO code, the amount of advance payments payable, the amount of taxes payable or reduced for the tax period.
7. If during the reporting period the individual entrepreneur or organization received funds in the form of targeted income, section 3 must be completed. Information on each income is indicated here.

Zero declaration

How to fill out a declaration on the simplified tax system "income" if the entity did not carry out activities during the year? In such cases, only the title page should be completed. On all other pages, the TIN / KPP, OKTMO code, signs of the taxpayer are prescribed. In the cells where the amounts of income, taxes and payments should be indicated, dashes are put down. The report must be submitted to the Federal Tax Service within the time limits established for reporting. The example of filling in the “zero” provided here for the declaration of the USN “income” 2017 clearly demonstrates how a well-written document should look like.

Declaration on the simplified tax system "income" 2017 (sample filling "zero")

An example of filling out a declaration on the simplified tax system "income" in the presence of activities

IP Karpov V.S. works without employees on the simplified tax system "income". The tax rate is 6%.

In 2017 he earned:

• in the first quarter - 178,000 rubles;
• in the II quarter - 165,000 rubles, total income for the half year amounted to 343,000 rubles. (178,000 + 165,000);
• in the III quarter - 172,000 rubles, the total income for 9 months amounted to 515,000 rubles. (178,000 + 165,000 + 172,000);
• in the IV quarter - 169,000 rubles, the total annual income amounted to 684,000 rubles. (178,000 + 165,000 + 172,000 + 169,000).

These amounts will be reflected in lines 110-113 of Section 2.1.1.

The amount of calculated advances by quarters on an accrual basis is reflected in lines 130-133 of section 2.1.1:

• For the 1st quarter - 10,680 rubles.
• For half a year - 20,580 rubles.
• For 9 months - 30,900 rubles.
• For the year - 41,040 rubles.

During 2017, the individual entrepreneur paid "for himself" fixed insurance premiums in the total amount of 27,990 rubles, including those transferred to the IFTS:

• in the 1st, 2nd and 3rd quarter - 6500 rubles each,
• in the 4th quarter 8490 rubles.

These expenses will be reflected on an accrual basis in lines 140-143 of section 2.1.1.

Section 1.1 is filled out on the basis of the data in section 2.1.1:

• Line 020 (p. 130 - p. 140 of section 2.1.1) = 10,680 - 6,500 = 4,180 rubles.
• Line 040 (line 131 - line 141 of section 2.1.1) - line 020 of section 1.1 = 20,580 - 13,000 - 4,180 = 3,400 rubles.
• Line 070 (line 131 - line 141 section 2.1.1) - (line 020 + line 040 section 1.1) = 30,900 - 19,500 - 7580 = 3820 rubles.
• Line 100 (line 131 - line 141 section 2.1.1) - (line 020 + line 040 + line 070 section 1.1) = 41,040 - 27,990 - 11,400 = 1650 rubles.

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

General rules apply

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

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

Deadlines zero report according to the simplified tax system, the same as for the usual one with indicators for 2017. Namely:

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

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

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