How to fill out a zero declaration for IP on USN: sample

Each entrepreneur was faced with the need to fill out reports. Entrepreneurs on the USN must quarterly pay a single tax and submit a declaration to the Federal Tax Service. There is nothing wrong with these documents. It is only necessary to observe a certain sequence. Let's consider in more detail how to fill out a zero declaration.

About the document

At the end of the year, entrepreneurs who are on the "simplified business", file a declaration, which reflect the financial results of the year. A document containing information on the amount of income and expenses must be submitted to the tax office personally or through a notarial representative. If for a year the entrepreneur did not receive income, then you need to know in advance how to correctly fill out the zero declaration on the simplified tax system.

We note right away that this term is used only in oral speech. Zero declaration is a report that provides information on the lack of cash flow for the year. Consequently, the tax base for calculating payments to the budget is not formed. The form of such a form does not differ from the usual, but its completion depends on the tax system. Let us consider in more detail how to fill out the zero declaration of the individual entrepreneur; we will also present a sample document.

rules

Entrepreneurs fill out the title page, and then fill out sections 2.1 and 1.1 from the end. The data is entered manually in black or blue ink. Or reporting is filled out using a computer program. If information on some items of income or expense is missing, then dashes are put.

How to fill out a zero declaration for individual entrepreneurs?

Most entrepreneurs have skills in working with accounting documents, so they prefer to fill out reports on their own. After all, an instruction is provided for each form of a tax return . But even a detailed study of it does not guarantee that no mistakes will be made during the filling. They arise most often due to changes in legislation. Therefore, in order to know how to correctly fill out the zero declaration yourself, you must first read the regulations.

SP with OSNO

Entrepreneurs who are serviced under the general taxation regime quarterly submit a VAT return, and annually on income. In both cases, a null declaration is allowed.

A VAT report is submitted for the period in which the sale was carried out. The document indicates the value of goods, which include tax. But you need to remember that if the goods were sold in the reporting month, and payment was made later, the tax amount is included in the next period. That is, zero reporting for the first quarter is submitted if the individual entrepreneur has not received any payments. If an entrepreneur did not receive income for a year, then 3-NDFL is filed with zero. Social payments, benefits, salaries received by a citizen for the performance of duties under an employment contract do not apply to income.

IP at the simplified tax system

Most of the entrepreneurs are in the "simplified". Here you can also submit zero reporting, regardless of which object of taxation is used. If the object is "income", then in their absence, you will not have to pay tax. If the “income-expenses” scheme is used, then even in the event of a loss, 1% of the amount of income must be paid.

UTII

The imputed income provides for the payment of a fixed amount monthly, regardless of the income received. Therefore, a zero return on UTII is impossible.

Other reports

If the entrepreneur works alone, then in addition to the declaration on the simplified tax system, he must submit a book of income and expenses, statistical and industry reporting. IP has the right to hire up to 100 employees. But in this case, he must additionally submit such reports:

• simplified declaration (until April 30);
• data on employee income in the form 2 (6) -NDFL (until April 1);
• information on the average headcount (until January 20);
• reporting to the Social Insurance Fund quarterly (4-FSS);
• reporting to PF quarterly (RSV-1);
• information about insured employees on a monthly basis (-);
• The book on income and expenses (KUDIR) is a continuous year.

so

Before studying how to fill out a zero declaration on the simplified tax system, let’s summarize all of the above. Report without income can submit IP, which:

• are at 6% STS;
• do not pay the trade fee;
• Didn’t receive income all last year;
• timely paid contributions to the FIU (until December 31);
• did not receive property, did not have work or targeted financing.

Report form

Report forms change from year to year. Therefore, before filling in the data, you need to make sure that you are using the new form. In this regard, it is easier LLC. Entrepreneurs who use any version of the 1C program get access to the updated form of the form immediately after it is updated.

IE, who most often do not need paid software, have to look for reports on the website of the Federal Tax Service. This is not always convenient. However, you can use the program "Taxpayer YL" (version 4.47).

The form for 2016 has also undergone many changes. Now, FE on USN 6% must enter data in all three sheets, and indicate the rate quarterly in paragraph 2.1.1.

Report Design

Let us consider in more detail how to fill out a zero declaration on the simplified tax system.

On the first title page you must indicate the name of the LLC or full name of the IP, TIN code , KPP. It also indicates the code of the Federal Tax Service and the period for which the report is submitted. Next, you need to number the pages and put your signature on each sheet. Numbers are put in the format "001", "002" and "003".

The following is the adjustment number:

• 0 - primary declaration;
• 1, 2, etc. - numbers of updated reports.

In the field "at the place of registration" of the organization, you must specify the code "210", and entrepreneurs - "120".

How to fill out a zero declaration? Paragraph 1.1 follows:

• Indicate OKTMO;
• In the line “Object of taxation” indicate the code “1”;
• In the line “Tax payable (100)” indicate “0”.

How to fill out a zero declaration in paragraph 2.1? It follows:

• Indicate the amount of the fee payable (again) in line 113.
• Indicate that the entrepreneur works without employees (p. 103).
• Lines 140-142 are left blank.
• In line 143 indicate “0”, even if the organization paid contributions to the FIU in the reporting period.

A sample of the completed USN zero declaration is presented below. This completes the filling of the form. It remains only to hand it over to the Federal Tax Service.

How to fill out a zero declaration using software?

Consider an example of a report using the "Taxpayer YL".

After starting the program, you need to create a document template. To do this, in the "Documents" section, select "Tax reporting", and then specify form No. 1152017. A blank form will open. How to fill out a zero declaration for SP USN?

Registration begins with the title page. Here you need to enter the TIN and PPC. In the line "Taxation period" you must specify the code "34". The number of the past calendar year is automatically tightened. The final touch is to write OKVED. How to fill out a zero declaration, a sample of which is presented earlier? Let's consider some more nuances. For the “Section 1.1” tab to become active, you need to click on the “Add Section” button in the top menu bar. Here you need to enter data in the lines:

• 001 - taxation scheme;
• 010 - OKTMO;
• 100 - the amount of the fee.

How to fill out a zero declaration? In the same way subsection 2.1 is added. The same lines are filled here:

• 103 - “2” (individual entrepreneur without hired employees ”);
• 113 - “0” - the amount of tax;
• 143 - "0".

It remains only to print the report and submit it to the Federal Tax Service.

How to file?

Having figured out how to correctly fill out a zero declaration for an individual entrepreneur, we turn to the question of the deadlines for submitting a document. The order in which such reports are presented does not differ from the usual ones. The deadline for submission is April 30 of next year. But in this case, you can submit reports more quickly. Afraid of an unscheduled check is not worth it. Zero reporting is a common occurrence in business.

You can submit a report by personally contacting the Federal Tax Service, send it by registered mail by post or send it electronically. The reporting deadlines are presented in the table below:

Fines

It is important not only to know how to fill out a zero declaration for IE USN, but also not to forget to submit it to the Federal Tax Service in a timely manner. For violation of these terms, the entrepreneur faces a fine of one thousand rubles. But this amount can be reduced in the presence of extenuating circumstances. In this case, along with the filing of reports, you must submit a letter asking to reduce the amount of the fee. But if you violate the deadlines for submitting a document by more than 10 days, the Federal Tax Service may temporarily block operations on bank accounts.

How to fill out a non-zero USN declaration?

How the title page is filled out has already been described above. Therefore, we immediately proceed to the completion of subsection 2.1.

Line 102 indicates the IP code, that is, “2”. The next three lines indicate the income in rubles on an accrual basis, then the tax rate for each quarter, the amount to be transferred to the budget.

For example, an individual entrepreneur in 2015 received 80, 90, 90 and 120 thousand rubles quarterly.

The amount of tax (p. 140-143) cannot exceed the payments paid (p. 130-133). For example, in the first quarter of the year 5.565 thousand rubles were paid. as a contribution for the 4th quarter of the previous period. This amount exceeds the advance payment of 4.8 thousand rubles. for the 1st quarter of 2016. Therefore, in line 140, 4.8 thousand rubles are indicated. Similarly, all other rows are filled. The balance in the form of 5.6 thousand rubles. constantly transferred from one period to another. Line 143 is filled as follows: 15.6 + 5.565 = 21.165 thousand rubles.

Subsection 2.1.2 is filled in by payers on the same principle. First, the amount of income on an accrual basis is indicated, then the amount of tax and contributions paid. But in this case, the indicators from section 2.1.1 are included in the corresponding lines 2.1.2.

If an individual entrepreneur is engaged only in trade and pays a fee for all activities, then the numbers in section 2.1.2 will copy the lines from 2.1.1. If the individual entrepreneur is also engaged in other activities that are not subject to collection, the amounts in section 2.1.1 will be more than the figures from 2.1.2.

We continue the consideration under the conditions of the previous example. Suppose that from trading IP receives only half of the income and quarterly pays a fee in the amount of 1.5 thousand rubles. How then to fill in section 2.1.2?

Deductions are calculated, as in section 2.1.1, but only for contributions from trading activities. Since the amount of the paid contributions fully covers the tax, there is nothing to deduct the first 3 quarters. The result in line 163 is calculated as follows: 11.4 - 10.583 = 0.817 thousand rubles. This figure must be less than the difference between lines 143 and 133 in 2.1.1: 22.8 - 21.165 = 1.635 thousand rubles.

Now you need to supplement the information in section 2.1.1. Line 010 records the OKTMO code. Lines 030, 060, and 090 are filled in if the place of registration has changed for the IP over the year. If this did not happen, then you need to indicate dashes in the lines.

The following is the total tax amount calculated using the following formula:

13x - 14x - 16x, where

X is the last line code.

A positive result is entered in lines 020, 040, 060, and a negative result is 030, 050, 070.

The total deductible amount is (line 100):

22.8 - 21.165 - 0.817 = 0.818 thousand rubles.

Section 3 is filled out by entrepreneurs who receive funds under the targeted financing program . The receipt code, the date, the period during which the funds must be used, and their amount are indicated here.