Deadline for filing a single declaration. Single simplified tax return sample filling

In this article:

• what is a “single simplified declaration”;
• who and when can submit a single simplified declaration;
• when it is impossible to submit a single simplified declaration;
• the form of a single simplified declaration;
• a sample of filling out a single simplified declaration with comments.

What is a "single simplified declaration"

All taxpayers registered in the territory Russian Federation, are required to report on the performance of their activities to the Federal Tax Service of Russia. Moreover, it does not matter at all whether the organization conducts its activities or not. The only difference between maintaining and not operating an organization is that with zero indicators, you can submit a single simplified declaration (SUD). A single simplified declaration is filled out very simply, and its submission to the tax authority relieves you of the obligation to submit a declaration for income tax and VAT (value added tax) - for those who work on the OSNO (general taxation system) and a simplified declaration - for those who work on the STS (simplified taxation system).

The main advantage of such a declaration is that it can be submitted on paper. Indeed, in the absence of the activity of the enterprise, it is not at all necessary to buy electronic signature and send zero reporting via telecommunication channels to the IFTS.

Those organizations that do not pay quarterly taxes, but monthly, such as excise taxes, MET, gambling tax, cannot submit the EUD.

Individual entrepreneurs working on the general taxation system are generally deprived of the right to submit a single simplified declaration.

A single simplified declaration does not replace taxes such as transport, land and property taxes.

A single simplified declaration can be submitted both on paper and in in electronic format.

Who and when can submit a single simplified declaration

A single simplified declaration can be submitted by business entities that:

• in the reporting period did not conduct economic activity;
• did not carry out any operations on the current account and cash desk.

By banking operations even write-offs should not go through the maintenance of this account (what do you mean?), that is, the bank should not charge a commission, and you should not receive and pay advances. This is the first important condition when submitting an EUD. The second important aspect is the absence of an object of taxation. The organization in this reporting period should not have any income or expenses, which means neither payment of wages to employees, nor the payment of any taxes and contributions from the organization.

In fact, such conditions are relevant for organizations and individual entrepreneurs who have just registered and have not had time to carry out any operations. Many entrepreneurs and directors of organizations mistakenly believe that they can file such a declaration if they had no profit in the reporting period, but they forget that any expenses of the organization are already a movement Money. This means that only one of the two conditions is met.

A single simplified declaration must be submitted at the place of registration of the taxpayer with the IFTS. The declaration is submitted quarterly, by the 20th day of the month following the reporting period. EUD is submitted to hard copy or electronically. A hard copy declaration can be submitted personally to an individual entrepreneur, the head of an organization or a representative on the basis of a power of attorney. It can be sent by mail with a description of the attachment, or it can be transmitted via electronic communication channels. Do not forget about the dates of sending the declaration, more precisely, the date of confirmation of sending the document to the IFTS. If the declaration is submitted in person, the tax inspector will mark the receipt on the copy of the document. If the declaration is sent by mail of the Russian Federation, then the date of filing the declaration is the date of departure. If the declaration is submitted via telecommunication channels, then you will receive a receipt of receipt of documents by the tax authority.

Note! You can easily prepare and submit a Unified Simplified Tax Return using the My Business online service - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now at the link.

So, a single simplified declaration must be filed in time:

• for the first quarter - until April 20, 2018;
• for half a year - until July 20, 2018;
• for 9 months - until October 20, 2018;
• for the year - until January 20, 2019.

Situations in which it is impossible to submit a single simplified declaration

In practice, a single simplified declaration is submitted extremely rarely and, as a rule, it is mainly submitted by those organizations that were registered and did not have time to carry out any actions and operations to economic activity, that is, newly formed entrepreneurs and enterprises.

If an organization meets the criteria for submitting a single simplified declaration, then you need to remember the deadlines for its submission. Per late delivery The EUD has a number of penalties that the taxpayer will have to pay.

Since a single simplified information is submitted immediately for a number of taxes, penalties for late filing will also apply immediately for each tax indicated in the declaration. In general cases, the fine is 5% of the tax amount, but not less than 1,000 rubles. And since taxes are equal to 0 in a single simplified declaration, the penalty for each tax will be 1,000 rubles.

Also, failure to submit or violation of the deadlines for filing a declaration may result in a fine and executive organizations - in the amount of 300-500 rubles.

Single Simplified Declaration Form

When drawing up a single (simplified) declaration, one should also be guided by the procedure approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n.

A single simplified declaration is filled in with a blue or black ballpoint pen, or on a computer in block letters. If you made a mistake in the declaration, then it is forbidden to cover it up with corrective means. Corrections are allowed, an incorrect symbol is allowed to be crossed out and corrected, but in without fail you will need to put the date of correction, signature and surname of the person who corrects the error. Thus, the accuracy of the entered information is confirmed. This is with regards to the paper version of the declaration. If an error or inconsistency was identified when submitting the EUD in electronic form, then a new revised declaration must be submitted.

The TIN is indicated at the top of the page ( an identification number taxpayer) and KPP (registration reason code) of the organization. TIN and KPP are indicated according to the certificate of registration of an organization or individual entrepreneur in tax authority.

The entire declaration is filled in by the taxpayer, except for the column on the right side of the declaration, where the employee of the tax authority puts a mark.

When filling out page 001, you must specify:

• type of document - primary document with symbol 1 or corrective with symbol 3 (this option is valid when clarifying the declaration);
• the reporting year for which the EAU is being submitted;
• the full name of the tax authority and its code where the declaration will be submitted;
• full name of the organization, without abbreviations, according to the constituent documents;
• OKATO \u003d OKTMO - code of administrative-territorial division;
• OKVED2 - code of the type of economic activity, according to the all-Russian classifier of types of economic activity;
• tax or taxes for which a single simplified declaration is provided (the name of taxes is indicated in column 1 in order, according to the second part tax code RF);
• the reporting period for which the declaration is provided, as well as the number of the quarter;
• taxpayer contacts (phone number);
• the number of pages on which the declaration is submitted;
• number of sheets confirming copies of documents (if necessary);
• signature of the head (representative of the organization) and seal of the organization.

A single simplified declaration can be submitted not only by the head or authorized person working in the organization by proxy, but also by an individual. In this case, page 002 is filled in. All data of this individual:

• Full name in accordance with passport data;
• Date of Birth;
• Place of Birth;
• citizenship;
• registered address.

You must submit a unified (simplified) tax return for the 3rd quarter no later than October 20, 2017. Who has the right to submit a single simplified declaration? Suppose our beloved Almaz LLC falls under the necessary conditions and give an example of filling out a report. Download your completed or blank form.

Who can submit a single (simplified) tax return

• there are no objects of taxation for taxes in respect of which the EUD is submitted;
• in the reporting period there was no movement on accounts in the bank (cash desk).

Submission of a single simplified declaration is the right of the taxpayer. You can submit declarations separately for each tax.

Declarations for which taxes the EUD replaces

• on DOS - for income tax and VAT;
• on the simplified tax system - for tax under the simplified tax system;
• on the Unified Agricultural Tax - according to the single agricultural tax.

Deadlines for filing a single tax return in 2017

The deadlines for the submission of a single simplified declaration in 2017 for VAT and income tax are as follows:

• for the I quarter - until April 20;
• for the II quarter - until July 20;
• for the III quarter - until October 20;
• for the IV quarter - until January 22, 2018

In what form is a single (simplified) tax return submitted in 2017

Due to the fact that the form was approved a long time ago, there is still a field for OKATO. Write OKTMO there.

A sample of filling out a single (simplified) tax return in 2017

Download Sample filling out a single simplified (tax) declaration using the example of quarter 2 in Excel format is possible. Blank EUD Form download .

Single Simplified tax return is one of the forms tax reporting. Who and in what terms submits a single simplified tax return? In what cases does it appear? You can find the answers to these questions, as well as a sample of the completed single simplified tax return for 2018-2019, in our material.

A single simplified declaration: who rents

Who submits a single simplified tax return and in what situations can this be done? Business entities that for some reason did not conduct financial and economic activities in the reporting period have the right to file one single simplified tax return (SUT) instead of several “zero” declarations.

The algorithm for filling in zero declarations can be found in the articles:

• How to fill out a zero VAT return? ;
• “Zero income tax return: how to fill it out correctly?” .

What other reports can be replaced with EUD, read.

Mandatory conditions, allowing to file a single simplified tax return, are:

• the absence of operations in the reporting period, as a result of which there is a movement of funds, on the accounts or at the cash desk of the organization or individual entrepreneur;
• the absence of objects of taxation for those taxes, the payer of which is an organization or individual entrepreneur.

In fact, the conditions outlined above may apply to taxpayers who have just been registered and have not had time to conduct any transactions. In practice, a single simplified tax return is submitted extremely rarely due to the fact that there are practically no organizations that meet the above conditions. Some businesses mistakenly believe that they are entitled to file a single simplified tax return if they have no profit or they did not provide services, but this is not true. Indeed, in this case, the organization's expenses also belong to the cash flow.

Sometimes you may hear someone say "single declaration of insurance premiums." What did he mean? Most likely, reporting on insurance premiums, which we submit to the Federal Tax Service. Of course, this is not a declaration, but a calculation. But in speech you can find such a term. You can learn everything about the unified calculation of insurance premiums from the materials of our column of the same name.

When a taxpayer can submit a single simplified declaration: examples

For a clearer explanation of who submits a single simplified tax return, consider a few illustrative examples:

Example 1

Let's say Ogonyok LLC, located on OSNO, did not provide services in the 1st-3rd quarters of 2018, no funds were received to the company's current account and cash desk. Ogonyok LLC has no property on the balance sheet. However, in the reporting period, it paid utility bills from its current account, and was also accrued and paid wage the only employee - the manager. In this case, Ogonyok LLC does not have the right to filedue to the fact that the movement of funds on the current account occurred, despite the fact that there was no income in this period.

Example 2

Borisov A.I. has been registered as an individual entrepreneur since 02/01/2018, he chose the USN as the taxation system. However, due to unforeseen circumstances, Borisov A.I. did not provide a single service for the whole of 2018. He did not open a current account, there were no receipts to the cashier. In this case, Borisov A.I. has the right to fileunified simplified tax return for 2018no later than 01/21/2019.

Confirmation of the above example contains a letter from the Federal Tax Service dated 08.08.2011 No. AC-4-3 / [email protected]

Example 3

LLC "Temp" is located on OSNO. In the 1st-3rd quarters of 2018, no funds were received on the current account and at the cash desk, and no payments were made either; LLC "Temp" is not a payer for taxes on property, transport and land due to the absence of objects of taxation. In this case, the organization has the right to submitsingle simplified tax return, which will include income tax and value added tax.

Deadlines for filing a single simplified declaration in 2018-2019

When is the unified simplified tax return submitted? The deadline for filing a single simplified tax return is set to the 20th day of the month following the reporting period: quarter, half year, 9 months, calendar year.

NOTE! monthly reporting cannot be replaced by a single simplified declaration.

Depending on the organizational and legal form of the business entity, it is presented:

• individual entrepreneurs- at the place of registration of IP;
• organizations - at the location of the head office (legal address).

For submission in 2018, the deadlines for filing a single simplified tax return will be as follows:

• 01/22/2018 - for 2017 (the deadline was postponed to the 22nd, because 01/20/2018 is Saturday);
• 04/20/2018 - for the 1st quarter of 2018;
• 07/20/2018 - for the first half of 2018;
• 10/22/2018 - for 9 months of 2018 (the deadline has been postponed to the next business day, since 10/20/2018 falls on a public holiday).

The issue of when the single simplified tax return for 2018 is filed will also be resolved taking into account the existing rule on the postponement of deadlines that fall on a weekend forward (to the next weekday). For the submission of a single simplified tax return for 2018, this date will correspond to 01/21/2019.

And for the periods of 2019, the reporting dates for the EUM will be as follows:

• 04/22/2019 - for the 1st quarter of 2019 (postponement of the deadline from Saturday, April 20);
• 07/22/2019 - for the half year of 2019 (postponement of the deadline from Saturday, July 20);
• 10/21/2019 - for 9 months of 2019 (postponement of the deadline from Sunday, October 20);
• 01/20/2020 - for 2019.

To date, there are 3 options for filing a single simplified tax return with the tax authority:

1. By mail with a description of the attachment. The receipt of payment in this case will be a document confirming the submission of the declaration.
2. You can personally bring the declaration to the tax authority - in this case, it is provided in 2 copies, on which the acceptance stamp is affixed; 1 copy remains in the tax office, and the 2nd is returned to the taxpayer and serves as a confirmation of delivery.
3. The third option is to submit the declaration electronically through specialized operators or through the website of the Federal Tax Service of Russia.

The procedure for filling out a single simplified tax return in 2018-2019

How to fill out a single simplified tax return? The form and procedure for filling out a single simplified tax return was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. The rules contained in this document are also subject to the procedure for filing a single simplified tax return in 2018-2019.

The general requirements for filling out a single simplified tax return (or KND form 1152017) are as follows:

• completed by hand in black or blue ink or printed out;
• it is forbidden to make corrections using a corrective agent;
• organizations and individual entrepreneurs fill out only the 1st page, the 2nd is filled in by individuals.

Now consider the procedure for filling out page 1 of the simplified declaration.

In the fields "TIN" and "KPP" organizations indicate the TIN and KPP according to the certificate of registration by the tax authority. Individual entrepreneurs indicate only the TIN, also on the basis of the certificate received.

In the "Document type" field, enter:

• in the case of the initial filing of the declaration - "1";
• in case of filing a corrective report - "3" and through a fraction the number of the correction: "1", "2", "3", etc.

In the "Reporting year" field, indicate the year for which the declaration is submitted.

In the "Provided to" field, enter the name of the tax office- the recipient, in the "Code" field - her code.

The OKATO code is entered in the OKATO field (letter of the Federal Tax Service of Russia dated 10/17/2013 No. ED-4-3 / 18585).

The field "Code of the type of economic activity" indicates the OKVED code of the reporting organization or individual entrepreneur.

Now we will tell you how the tax table is filled out.

Column 1 indicates the name of the tax, column 2 - the number of the corresponding chapter of the Tax Code of the Russian Federation. Columns 3 and 4, allotted in a single simplified declaration for data on the tax (reporting) period, are filled in as follows:

• in case when tax period for tax is a quarter, column 3 takes the value 03, and column 4 is filled in according to the quarter number: 01, 02, 03 and 04;
• in the case when the tax period for the tax is a year, and the reporting periods are determined on an accrual basis, column 4 is not filled in, and column 3 indicates the number corresponding to the reporting (tax) period:

• 3 - quarter;
• 6 - half a year;
• 9 - 9 months;
• 0 - year.

Below is the number contact phone, the number of pages of the declaration and the number of pages of supporting documents.

If the declaration is certified by the head of the organization or the individual entrepreneur himself, then the full name of the head (or individual entrepreneur), his signature, the seal of the organization (if any) and the date of the declaration are affixed. If the declaration is certified by an authorized person, his full name is indicated. As a document confirming the authority of the person:

• for the organization, a power of attorney on the letterhead of the organization with the seal and signature of the head is sufficient;
• for individual entrepreneurs, a notarized power of attorney for an authorized person is required.

Page 2 is filled out only by individuals - it contains standard data about a person, so there should be no problems when filling out this page.

Single simplified declaration - sample filling

The single simplified tax return form can be downloaded from our website.

However, familiarity with the sample of filling out a single simplified tax return may also be useful. Especially in light of the question of whether it is possible to have a sample of filling out a zero single simplified tax return. A single simplified declaration was originally created as a null (i.e., not having digital indicators characterizing the conduct of activities by the taxpayer), therefore it does not even contain fields for putting dashes in it for missing data to be filled in. In addition, it reflects information about the absence of grounds for paying several taxes at once. The usual zero declaration is drawn up on the form of a specific tax used to enter into it the initial information for calculating the base for this tax, which, in the absence of this information, is replaced by dashes.

Read the article on the rules for issuing a zero single declaration on the simplified tax system for 2018 "How to fill out zero reporting on the simplified tax system?" .

On our website, you can see a completed sample of a single simplified tax return for an organization. You can not only watch it, but also download it in this article.

Results

Summing up, we note once again that not all taxpayers can submit a single simplified tax return. For the emergence of the right to submit such a declaration, a business entity must meet certain conditions: there should be no cash flow on its account and cash desk, it should not have objects of taxation.

The Tax Code provides for individual entrepreneurs and organizations the opportunity to replace tax returns according to various taxes– one single simplified declaration.

For this, it is necessary to comply following conditions:

• The taxpayer should not have any transactions that result in the movement of funds on settlement accounts in banks (at the cash desk).
• The declaration can be submitted only for those taxes for which there are no objects of taxation (income, sale of goods and services, property, etc.).

In fact, the fulfillment of the above conditions means that in fact no activity or the taxpayer has only recently registered and is just starting to operate.

Declaration form in 2019

Form of a single simplified declaration, valid in 2019 (download the form).

note that the Federal tax service prepared a draft order for approval new form single simplified declaration. It should be noted that this form has not yet been approved and the moment of its entry into force is not known.

Samples of filling in 2019

A single simplified declaration for organizations (sample filling).

A single simplified declaration for individual entrepreneurs (sample filling).

Deadlines for filing a tax return

A single simplified declaration is submitted no later than the 20th day of the month following the expired quarter, half year, 9 months or calendar year.

Moreover, if the filing of a declaration for a specific tax is provided only at the end of the calendar year (for example, for taxpayers of the simplified tax system), then a single declaration does not need to be submitted quarterly.

Penalties for late submission of the declaration:

Currently, there is a dual position of the financial department on the issue of holding liable for late submission of a simplified declaration.

According to the first position, liability comes under Art. 119 of the Tax Code of the Russian Federation in the form of a fine in the amount of 1,000 rubles. In this case, the fine is not issued for the declaration itself, but for each tax that is indicated in it. Thus, if 2 taxes are reflected in the simplified declaration, the fine will have to be paid in double the amount.

note that the norms of this article in the form of a fine of 5% of the amount reflected in the statements do not apply to the simplified declaration, since it does not contain data on income received and taxes paid.

According to the second position, supported by the Letter of the Ministry of Finance of the Russian Federation dated July 3, 2008 N 03-02-07 / 2-118, for the late submission of a simplified declaration, an organization or individual entrepreneur can only be attracted under article 126 of the Tax Code of the Russian Federation, in the form of a fine in the amount of 200 rubles . for the declaration (and not the tax!).

note, if the taxpayer was not entitled to submit a single declaration, but filed it anyway, then he faces a fine for not submitting declarations for all taxes for which he was supposed to report.

Where to submit a single declaration

A single simplified declaration is submitted to the tax authority:

• IP - at the place of residence.
• LLC - at its location (legal address of the main office).

Methods for filing a single declaration

A single simplified declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain in the tax office, and the second (with the necessary mark) will be given back. It will serve as confirmation that you have submitted the declaration.
2. By mail by registered mail with a description of the attachment. In this case, an inventory of the investment (with an indication of the declaration to be sent) and a receipt must remain, the date of which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDI operator or a service on the website of the Federal Tax Service).

Note: to submit a declaration through a representative- Individual entrepreneurs need to issue a notarized power of attorney, and organizations need to issue a power of attorney in a simple writing(with the signature of the head and seal).

note, when filing a declaration in paper form, some IFTS may require:

• attach the declaration file in xml format on a floppy disk or flash drive;
• print a special barcode on the declaration that will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice their failure to comply may lead to an unsuccessful attempt to submit a declaration.

Basic rules for filling out the declaration

• The declaration is filled out by hand or using a computer.
• When filling out the declaration, black or blue ink is used.
• It is not allowed to correct errors in the declaration using corrective means.
• The declaration consists of two pages. Organizations and individual entrepreneurs fill out only the first page.
• Both pages are filled out only by individuals (not individual entrepreneurs) who for some reason do not want to indicate their TIN.

Instructions for filling out the declaration

Page 1. Single (simplified) tax return

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, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Checkpoint field. IP checkpoint field is not filled. Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization.

Document type field. Put: " 1 / – "(if for the tax period the declaration is submitted for the first time)," 3 / 1 " (if this is the first fix), " 3 / 2 » (if the second), etc.

Reporting year field. This field indicates the year for which the declaration is submitted. In this case, the reporting period directly for each tax is indicated below.

"Represented by" field. The name of your IFTS is indicated here. You can find it out with .

Field "OKATO Code".

note, starting from January 1, 2014, in this field, instead of the OKATO code, indicate the code for OKTMO. You can find out the OKTMO code using.

Field "Code of the type of economic activity according to the OKVED classifier". This field indicates the activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the USRIP (USRLE).

note, when submitting a declaration in 2019, this code must be indicated in accordance with new edition OKVED. You can translate the code from the old edition to the new one using our OKVED code compliance service.

Tax table:

Columns 1 and 2

Here it is necessary to indicate the taxes for which the declaration is submitted line by line. At the same time, taxes are entered in the order corresponding to the numbering of the chapters of part two of the Tax Code of the Russian Federation for these taxes. The chapter number is indicated in column 2 (see Appendix 1).

Columns 3 and 4

If for tax, the tax period is quarter, then in the corresponding cell of column 3 the value is indicated - 3 . At the same time, in column 4, the number of the quarter for which the declaration is submitted is written:

• I quarter - 01;
• II quarter - 02;
• III quarter - 03;
• IV quarter - 04.

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

• quarter - 3;
• half year - 6;
• 9 months - 9;
• year - 0;

in column 4, in this case, a dash is put.

Other fields on the first page:

The field "Taxpayer's contact phone number". Specified in any format (for example, "+74950001122").

Field "Declaration made on pages". This specifies the number of pages that make up the declaration (for example, "001").

Field "with attachment of supporting documents or their copies". Here, the number of sheets of documents that are attached to the declaration (for example, a power of attorney of a representative) is put. If there are no such documents, then put dashes.

Block "I confirm the power of attorney and the completeness of the information specified in this declaration":

• if the declaration is submitted by an organization, then it is necessary to indicate the full name of the head, sign, seal the organization and the date of signing the declaration;
• if the declaration is submitted by an individual (IP) - it is only necessary to put a signature and the date of signing the declaration;
• if the declaration is submitted by a representative, it is additionally necessary to indicate the name of the document confirming his authority (a copy of this document is attached to the declaration).

Page 2. Information about an individual who is not an individual entrepreneur

Individuals ( not IP) who for some reason do not want to indicate their TIN in the declaration, are required to fill out the second page and reflect their personal data in it.

When filling out the second page, difficulties usually arise only with the field "ID document code". All document codes are listed in Appendix 2.

Annex 1. Table of taxes and their respective chapters of the Tax Code

Annex 2. Table of codes of documents confirming the identity of the taxpayer

In what cases is a single simplified declaration submitted?

In practice, a single declaration is submitted by organizations and entrepreneurs on a common taxation system, and then in rather rare cases.

This is due to the fact that it is quite difficult to find a company that completely lacks any monetary transactions. At a minimum, a salary is paid to the general director or money is written off for servicing a bank account.

But such situations can arise:

for instance. Sun LLC, registered on December 10, 2019, applies the general tax regime. The organization employs one employee who received a salary for December, but it was not paid in December. There were no other cash flow transactions.

In December, the organization did not have objects of taxation for income tax and VAT. Therefore, for 2019 Solntse LLC will submit one single declaration for VAT and income tax.

note, in a single declaration it is not necessary to reflect taxes for which the company is not recognized as a taxpayer. The organization in the above example does not have property, therefore, it is not necessary to file a property tax declaration (this rule also applies to land and transport taxes).

There are times when a single declaration can come in handy and former payers special tax regimes:

for instance. IP Petrov I.A. in 2019 he used PSN, but did not conduct any activities. At the end of the year, he lost the right to use PSN and was transferred to common system taxation.

In such a situation, he needs to report for 2019 on taxes of the general regime (income tax and VAT).

In 2019, VAT returns must be submitted only in electronic form with an enhanced digital signature. Therefore, for the delivery of declarations to Petrov I.A. will have to contact a specialized company.

Since the entrepreneur did not conduct business in 2019, he can report on VAT with a single simplified declaration, which is allowed to be submitted in a simple paper form.

Income tax in a single declaration cannot be reflected, therefore, it is necessary to report for it with a declaration on

A single simplified declaration is submitted by individual entrepreneurs and organizations for one or more taxes, if they did not operate in the reporting period. In the article you will find a sample of filling out a single declaration (EUND) for individual entrepreneurs and LLCs.
Unified simplified tax return in 2016: form (download in xls)

Who can report on EUND

Article 80 of the Tax Code of the Russian Federation indicates that a single simplified declaration is submitted by taxpayers who did not have any cash flow in bank or cash accounts in the reporting period, as well as objects of taxation. Still remains controversial issue whether filing zero reporting is a right or a duty.

The fact is that the concept of “represented” by some inspectors is interpreted as a duty, for the violation of which they are fined. But if you consider that the single declaration is designed to facilitate reporting, then the penalty for non-submission of RUND is illegal. This point of view is expressed in the letter of the Ministry of Finance of the Russian Federation No. 03-02-07 / 2-154 dated 11/12/2012.

A single simplified declaration in the absence of activity is submitted in the form of KND 1151085, approved by order of the Ministry of Finance dated July 10, 2007 No. 62n, in 2016 the form remains relevant.

Thus, taxpayers who fulfill two conditions have the right to submit a zero declaration:

1. The absence of any transactions leading to the movement of funds on current account and checkout. In the event that operations are carried out on the current account, for example, to pay salaries to employees, pay for any services (including for servicing a bank account), write off rent etc., then a single simplified declaration is not submitted. The operation will also be simply an erroneous transfer of funds to the current account by the counterparty. In this regard, before submitting the declaration, it is necessary to request an extract from the current account from the bank to make sure that there were no movements on it.
2. Absence of objects and transactions for those taxes for which a single declaration is submitted. It is worth noting here that in addition to the objects of taxation (income, property, sale of goods and services), there should be no tax transactions.

Having decided on who submits a single simplified tax return in 2016, we will consider for what taxes it is submitted and for how long.

What taxes can be filed a zero declaration

A single declaration may be submitted only for those taxes for which reporting period is quarter, half year, 9 months, year. Such taxes include: VAT, income tax, USN, ESHN, personal income tax. For taxes whose reporting period is a month, EUND cannot be submitted. These include excises, a mineral extraction tax, and a gambling tax.

Please note that although the reporting period for personal income tax is a year, the delivery of the EUND is not allowed. This is explained by the fact that the individual entrepreneur is obliged to submit reports on income tax regardless of the presence of an object on it (income in the reporting period).

As for UTII, in this mode, in principle, there can be no zero declarations. Even if you do not conduct real activities, there is still a physical indicator (sq.m., number of vehicles or employees). In order not to pay an imputed tax in the absence of activity, you just need to deregister as a UTII payer. Simplifiers, on the other hand, can choose which declaration to submit to them - a single simplified or zero one according to the simplified tax system.

Example #1

Sergeev V.V. registered as an individual entrepreneur in December 2016. Out of ignorance, Sergeev did not apply for application of the simplified tax system and was transferred to common mode. In this regard, at the end of the year, he must report on two taxes: personal income tax and VAT. In December, Sergeev did not conduct any activity and had no VAT objects, including transactions. In order not to report on VAT, he can file a simplified declaration for this tax. But according to personal income tax, he will be required to file annual reporting no later than April 30, 2017.

Example #2

An individual entrepreneur using the simplified 6% had no income in the 1st quarter. Insurance premiums they were not paid, he also did not hire hired employees. For 1 quarter, he can submit ENUD.

How long does it take to submit the EUND?

A single simplified declaration is submitted no later than 20 days from the end of reporting period(quarter, half-year, 9 months or year). According to the simplified tax system, income tax and property tax, the declaration is submitted once a year by January 20 of the year following the reporting one. So, the deadline for submission of a single simplified declaration for the specified taxes for 2016 is no later than January 20, 2017.

The deadlines for the submission of a single simplified declaration in 2017 for VAT are as follows:

• for the I quarter - until April 20;
• for the II quarter - until July 20;
• for the III quarter - until October 20;
• for the IV quarter - until January 22, 2018.

Responsibility for delay in reporting

At the moment, there is a twofold position on the issue of applying penalties for late delivery of the EUND.

1. For failure to submit EUND on time, the taxpayer is held liable under Art. 119 of the Tax Code of the Russian Federation. In this case, the fine is collected according to the number of taxes indicated in the EUND. Recall that according to this article, the fine is 5% of the amount of tax reflected in this declaration, but not more than 30% and not less than 1,000 rubles. Since the simplified declaration does not contain information about the amount of tax payable, the fine under this article will be 1 thousand rubles. Thus, if 2 taxes are indicated in the EUND, the fine will have to be paid in double the amount.
2. Since the EUND is not, by its nature, a declaration containing information about the objects of taxation, the amount of tax calculated and paid, the measures of responsibility under Art. 119 of the Tax Code of the Russian Federation for failure to submit this document cannot be applied. In this case, the penalty under Art. 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. for one document (Letter of the Ministry of Finance of the Russian Federation dated 03.07.08 No. 03-02-07 / 2-118).

EUND blank

The unified simplified tax return in 2016 was approved by order of the Ministry of Finance dated July 10, 2007 No. 62n (form according to KND 1151085). Zero declaration surrenders to the inspection, where the taxpayer is registered. You can download the form from our article or get it for free at the Federal Tax Service. To fill in the EUND correctly, follow our instructions.

General requirements for filling

• It is allowed to fill out the document by hand or using a computer;
• When filling out by hand, you must use a blue or black pen;
• The use of corrective agents is not allowed;
• If a mistake is made, it must be crossed out, indicated next to the correct value and signed and stamped (if any).

The completed EUND form for LLC looks like this: