Zero reporting: we hand over necessarily and on time. Zero declaration according to usn

With the suspension of activities and the absence of income, the IP is still obliged to report to the regulatory authorities. If there is nothing to show in the reports, you need to provide null data. IP reporting in the absence of activity is called zero.

When an individual entrepreneur submits a zero declaration

The entrepreneur must submit a zero tax return, the form of which depends on the mode in which the individual entrepreneur operates. An entrepreneur, depending on his activity and its volume, can choose a convenient tax regime - classic or one of the special regimes. Each type of tax regime has its own declaration form. To provide a zero report, no special forms are provided, forms designed for the mode used are filled out. The difference between the zero declaration lies in its content - in the fields for indicating the amounts, either dashes or zeros are put down.

By submitting a zero declaration, an individual entrepreneur thereby informs the tax authorities that he remembers his duties as a taxpayer, but due to lack of activity, he does not have obligations to pay taxes. Tax specialists, having received a zero report from an individual entrepreneur, will not apply penalties to the merchant for non-payment of taxes, as they will see the absence of a basis for their calculation.

If the individual entrepreneur does not provide a zero declaration within the prescribed period, then the fine will be equal to 1000 rubles. - this is the minimum possible fine provided for late filing of tax returns and no need to pay tax.

Cases in which individual entrepreneurs need to submit zero reports:

• Entrepreneurial activity is not conducted in the reporting period;
• Individual entrepreneurship has recently been formed, and the activity has not had time to begin in full.

A zero declaration is submitted if there is no income, expenses and, accordingly, profit or loss, that is, there is no basis for calculating the tax burden.

IP on OSNO

If an entrepreneur has not submitted any notification and application documents on the application of one of the special regimes, then he is automatically recognized as a taxpayer under the traditional tax regime. If at the same time in reporting year no entrepreneurial actions were performed, then the following zero declarations must be submitted:

• For VAT - submitted 4 times a year, the deadline for submission is the 25th day of the month following the reporting quarter;
• 3-NDFL - submits 1 time per year, the deadline for delivery is April 30 for the past year.

Zero VAT return

An entrepreneur in the traditional tax regime has the obligation to charge the added tax to the amounts upon sale. If the operations subject to this type of tax are not performed, then there is no object for taxing VAT, and, therefore, there are no obligations to pay it. There will be no right to a tax refund if no transactions on receipts were made in the reporting period.

Despite the absence of the amount of VAT payable or refundable, it is mandatory for a merchant to submit a declaration for this type of tax in a timely manner. The report will include nulls.

The declaration form was prepared by Order No. MMB-7-3 / [email protected] from 29.10.14. It is submitted 4 times a year, based on the results of each quarter, the deadline is the 25th day of the month following the reporting period.

The declaration contains quite a lot of sheets, however, when submitting a zero report, only the title page and the first section should be filled out.

The title page shows information about the payer, the reporting period and contact information. The first section determines the total amount of added tax payable or refundable. Since there is no basis for calculating the tax, dashes are put in the fields of this section. You only need to fill in the field with OKTMO and KBK. All other fields are crossed out.

There is no need to fill out anything else in the declaration, since all other sheets reflect data on transactions performed in the quarter and accrued added tax, and there is nothing to reflect on these sheets due to lack of activity.

Zero declaration 3-NDFL

This declaration shows annual income, sources of their occurrence, deductions, tax and advance amounts. If the individual entrepreneur does not have data to fill in such indicators, then zeros are entered in the fields of the declaration.

Form 3-NDFL, which must be filled out by individual entrepreneurs in 2016 to submit zero indicators, approved by order No. MMB-7-11 / [email protected] dated 12/24/14 (as amended on 11/25/15).

If an entrepreneur wants to close an IP, then zero 3-personal income tax must be submitted within 5 days from the date of state registration of the fact of closure. The term is determined in business days. This action must be taken if the business is terminated before the end of the reporting year.

A zero report is submitted at the place of residence of the merchant, where he is registered as a tax payer on the DOS. The IP address must be documented, for example, an entry in the passport.

Zero 3-personal income tax can be filled out and submitted in handwritten or in electronic format by mail, in person or through an electronic operator.

In the absence of activity, the organization has the opportunity to prepare one simplified declaration instead of all zero declarations, in which zero indicators for all types of taxes will be shown. For individual entrepreneurs, this possibility is not provided; in the classical mode, the entrepreneur is obliged to provide 3-personal income tax, regardless of the actual business.

Sample zero declaration 3-NDFL for individual entrepreneurs

The title part of the declaration includes information:

• About the merchant - TIN, full name, birth information, passport details, contact details;
• About the reporting period - indicates the code "34" and the year;
• On the number of submitted sheets of the declaration, as well as the number of attached documentation (for example, a power of attorney for a representative);
• About the person submitting 3-personal income tax.

If there is no subject of taxation, then the first two sections must be completed.

Filling in the fields:

Zero declaration of IP on the simplified tax system

If the entrepreneur works in a simplified mode, then in the absence of activity, a zero declaration on the simplified tax system must be filled out.

This report is submitted once a year, the last date for submission is 30 April. year after the reporting year. The place of presentation is the branch where the individual entrepreneur is registered as a taxpayer (at the address of residence, documented).

The declaration form was prepared and attached to the Order of the Federal Tax Service dated February 26, 2016 No. MMV-7-3 / [email protected]

The declaration includes several sections and a title page, which is mandatory for all individual entrepreneurs. Depending on the object of taxation, you need to fill out either sections 1.1 and 2.1.1 when taxing income, or 2.1 and 2.2 - when taxing income / expenses. If the individual entrepreneur does not pay the trading fee and does not receive financial target money for development, then the remaining pages of the declaration are not issued.

The title page includes:

• Details of the merchant - TIN, full name, contact details;
• Data on the reporting period - its code ("34") and year;
• OKVED of the main type of business;
• The number of sheets of the submitted declaration, as well as the number of attached documents;
• Data on the filler of the declaration - the individual entrepreneur himself or his trusted representative.

Completing sections of the simplified declaration:

Field name	Explanations
1.1 - profitable simplified tax system
010	Digital code according to the territorial classifier OKTMO
Other lines	Are crossed out.
1.2 - income-expenditure simplified tax system
010	Territorial code OKTMO
Other lines	Are crossed out.
2.1.1 - profitable simplified tax system
102	For individual entrepreneurs with staff - "1", without staff - "2".
120-123	The tax rate in different municipalities may vary from 0 to 6%.
Other lines	Are crossed out.
2.2 - income-expenditure simplified tax system
260-263	The tax rate in different MOs can vary from 0 to 15%.
Other lines	Are crossed out.

Zero declaration of IP on UTII

If an entrepreneur conducts activities using the special UTII regime, then, as such, it will not be possible to submit a zero UTII declaration, since the single special tax payable under this regime does not depend on the results of the activity, but on the imputed income established for the type of business, taxable UTII.

Therefore, even if the individual entrepreneur suspends operations, the tax will have to be calculated, paid and reflected in the declaration. If the entrepreneur does not want to do this, then he should inform the tax office of his intention to suspend work under the imputed regime. The Tax Code of the Russian Federation obliges scammers to perform this action within 5 days from the moment the imputed activity is suspended.

The UTII declaration contains data on the basis for calculating the tax burden, this indicator depends on a number of established components (physical indicator, imputed income, adjustment factors) and does not depend on the real result of the business in the reporting period. That is why it is extremely unprofitable to have activities on UTII, which is suspended for a temporary period. You need to immediately remove the business from the "imputation".

The declaration is submitted four times a year, based on the results of each quarter. The deadline for submission is the 20th of the month following each quarter.

The declaration form for UTII is contained in the annex to Order No. MMB-7-3 / [email protected] dated 12/22/15, it must be applied starting with reporting for 1 sq. 2016

If an individual entrepreneur stops his business on UTII, then within 5 days a notification is submitted to the Federal Tax Service UTII-4 on deregistration as an imputed tax payer. The norms of the Tax Code of the Russian Federation do not allow filing the above declaration with dashes or zeros.

Each entrepreneur who officially starts a business must report to the tax authorities, for which a declaration is drawn up. It depends entirely on the chosen

Situations are not uncommon when an individual entrepreneur or company, therefore, they have no income, and in this case they still have to report to the inspection, for which a zero declaration is drawn up.

This document is a standard declaration, drawn up in a competent form, however, it indicates the absence of income, therefore, the amount of tax will be zero.

Important! Not every activity generates optimal income for the entrepreneur, so often there is no profit on which to pay taxes.

What is the need for such a declaration?

Regardless of income, every entrepreneur and company must report to the tax authorities, for which the relevant documents are drawn up in accordance with the chosen tax regime.

Any declaration serves as the main document for tax office to control the activities of various organizations and individual entrepreneurs. Therefore, even if they have no income, they still have to submit a declaration to the inspection.

Since they have no profit, they indicate in the document its absence, which is confirmation that the enterprise is still operating, but does not receive income.

Important! Many entrepreneurs believe that it is not required to submit a zero declaration within a strictly set time frame, therefore this time is often missed, but in any case this leads to the accrual of significant fines, so even such a document must be prepared on time.

You can see how zero looks and fills in this video:

Features of zero declarations for individual entrepreneurs or LLCs

Each entrepreneur is obliged to pay taxes on income received, regardless of the chosen form and taxation regime.

Reporting should be prepared and submitted not only by successful companies and individual entrepreneurs, since even in the absence of income, a declaration must be prepared.

A document submitted by zero is being prepared

Important! It is not allowed to submit such a UTII document, since regardless of income under this regime, it is required to pay the same amount of money every quarter.

Who submits this document

By all means, the document is drawn up and submitted to the inspection in situations:

• the firm did not receive any income during a particular period;
• the company suffered losses during the reporting period;
• there was no activity;
• The company began work, but after a short period of operation it closed.

Important! It is allowed to submit zero puffiness only to entrepreneurs who do not have officially employed employees, since if people are hired in a company, then it is required to pay a lot of taxes for them and prepare a large number of documents, so it is not possible to make a null declaration.

When is the declaration filed?

Annually, such reporting must be submitted:

• legal entities until March 31;
• IP until April 30th.

Usually, in the Federal Tax Service of any region, zero declarations are accepted very quickly, since a separate window is made for these purposes.

Important! If an entrepreneur chooses the simplified tax system as the main tax regime, then the declaration is also provided annually.

Thus, the filing of the declaration must be carried out within strictly established deadlines, and its failure to submit it within this period is the basis for the imposition of a fine, and it does not matter whether the declaration is ordinary or zero.

Submission deadlines various kinds tax returns reviewed

Title page zero tax return by VAT.

Who Should Report

The document is submitted to the department of the Federal Tax Service at the place of registration of the individual entrepreneur or company registration.

It can be submitted in several different ways:

• personally when visiting the branch of the Federal Tax Service;
• using the inspection site, for which you need
• sending documentation by registered mail by mail, however, in this case, an inventory is certainly used, as well as a notification that the letter was received.

How and where to file a tax return online you can read

Thus, each entrepreneur has the opportunity to choose a method that is convenient for him.

Completing a zero declaration under different taxation systems

Reporting depends entirely on which taxation regime is chosen by the entrepreneur. Each species has its own characteristics.

Thus, the preparation of a null declaration is allowed only in certain situations, so you should make sure that it is possible to create such a document.

Rules for filling and registration

Filling out this document is easy, as no complex calculations are required. A standard form is taken, in which information is entered:

• data about the company or individual entrepreneur are entered, namely TIN and KPP;
• the number of the adjustment is indicated, for which the number 0 is indicated;
• the tax period is a year, so the numbers 34 are entered, and if the company is closed, then the numbers 50 are written;
• it is important to find out the IFTS code where the document will be sent;
• the OKVED code and the name of the individual entrepreneur or company are indicated;
• the signature of the individual entrepreneur or the head of the company is put on each page;
• the date of submission of the document is prescribed;
• the object from which the tax is paid is indicated;
• OKTMO and the budget qualification code are entered;
• dashes are put in other lines, however, it is necessary to put down the tax rate.

Thus, the creation of zero tax reporting is a simple process that is easily implemented by each entrepreneur on their own.

Zero declaration 3-NDFL part 1. Photo: groupmedia-s.ru
Zero declaration 3-NDFL part 2. Photo: groupmedia-s.ru

Features of filing a declaration

Once a document has been created, it can be submitted in a variety of ways. To do this, you can directly visit the department of the Federal Tax Service, where the document is transferred.

You can also send it by mail or electronically, but in the second case you need to have an EDS.

Liability for failure to submit a zero declaration

If the deadlines are missed by the entrepreneur, this leads to a fine. It depends on the amount of tax that is paid according to the declaration, but it cannot be less than 1 thousand rubles.

Since a zero declaration is submitted, the fine is usually set at 1,000 rubles.

Important! In court, it is allowed to challenge such a decision of the tax inspectorate, and the court in most cases takes the side of the taxpayer, since the document clearly states that there is no income.

If at the time of filing documents with the regulatory authorities, the organization did not conduct any financial activities, for example, it just opened or there was a pause in work, it is still obliged to submit zero reporting. This is required because after the registration of an individual entrepreneur, the company is already an object subject to taxes. Consider what forms of zero reporting IP in 2019 submit to regulatory authorities.

If the head, accountant of the IP does not submit the documents on time, then according to the law, a fine will be imposed for this period for not submitting zero reporting to the IP. So, it is necessary to approach the delivery of the entire set of declarations responsibly, to prepare them in accordance with all the rules for registration.

Zero reporting IP without employees

Clause 2 of Article 80 of the Tax Code of the Russian Federation states that, regardless of the chosen taxation regime, any individual entrepreneur has the right to file a single simplified declaration. It is submitted to the territorial tax authority earlier than the 20th day of the month, after the billing period. It must be submitted on paper or electronically.

IP under the simplified tax system without employees

USN is a simplified system where an individual entrepreneur or legal entity. a person is exempted from paying taxes on income, property, personal income tax and VAT.

Zero reporting of IP without employees includes:

• Report in the form of USN;
• Report in the form of ROSSTAT.

Zero tax return under the simplified tax system, in the absence of workers, is submitted once, until April 30 next year. The organization will submit a “null” to the tax and a report to ROSSTAT only in 2019 if it opened in 2018, but did not conduct financial activities.

IN PFR reporting does not appear under the simplified tax system if there are no employees, but you must remember to pay one-time contributions to the FFOMS and PFR for yourself, the amount of which is set the same for everyone.

IP on OSNO without employees

Submission of zero reporting at OSNO without employees will include several documents:

• VAT declaration;
• 3-personal income tax;
• Report to ROSSTAT.

VAT is due before the 20th of the next month after the billing period, average headcount before January 20th. Declaration 3-NDFL is submitted once before April 30.

Zero reporting of IP in the presence of workers

Let's consider how to submit zero IP reporting in the presence of employees, what documents should be submitted.

IP on the simplified tax system with employees

If there are employees in the organization, but at the same time there is no financial activity, the following documents will need to be submitted quarterly:

• Form 4-FSS;
• Personalized account.

A declaration on the simplified tax system is submitted once, a report to ROSSTAT on the number of employees.

Form 4-FSS must be submitted before the 15th day of the next month, RSV is submitted no later than the 15th day a month later, as well as personal records. The declaration on the simplified tax system is submitted in the same time frame, regardless of the taxation regime or the number of employees.

IP on OSNO with employees

To submit zero IP reporting in 2017 to OSNO with employees, it is necessary to submit documents every quarter:

• VAT declaration;
• 4-FSS;
• Personalized account.

One time - reporting to ROSSTAT.

The submission deadlines are the same:

• for a pension fund - up to 15, one month after the reporting quarter;
• for the FSS - up to the 15th day after the billing period;
• VAT - before the 20th day after the end of the quarter;
• average list - no later than January 20.

How to fill out and submit zero reporting yourself

The question of whether it is necessary to submit zero reporting and what documents to submit has already been discussed in this article. Now let's look at each form separately.

USN Declaration

Entering data into the declaration is carried out according to strict filling rules. You should write down only the information on the main sheet, put down the object of taxation, the rate. A dash is put in all lines, except for 001, 010, 020. In the second part, skipping line 201, dashes are indicated.

If the organization operates on the basis of "income minus expenses", then production costs will be taken into account in the next year. When for the billing period the expenditure indicators are greater than profit, this means that the activity was carried out, which means that the tax will be calculated at a rate of 1% of income.

When filling out the declaration on the simplified tax system according to these instructions, there will be no problems with the delivery. Sample entry:

Reporting to the FIU and the FSS

An individual entrepreneur with employees is obliged to provide information to the FIU and the FSS on a quarterly basis, while only general information about the organization is also filled in, the rest of the places are marked with zeros and dashes.

Instruction for filling RSV-1:

• On the first sheet, all sections are filled in, except for the line for the PFR employee;
• The correction number is put "000" if the report is submitted for the first time;
• Specify the reporting period;
• Enter the year
• Insert information on the number of insured persons and the average number;
• All other fields of RSV-1 are filled with zeros.

Sample:

Instruction for entering data into 4-FSS:

"Zero" in the FSS must consist of a title page, tables 1, 3, 6, 7, 10. Tables 6 and 7 are located on one page, which means that the report includes five pages.

General information on filling out 3-NDFL

Zero VAT return includes title page, where the organization's data is written, and the first page. The form of the document was approved by order of the Federal Tax Service of October 29, 2014. In almost all cases, it is required to be submitted using an electronic form.

Form 3-NDFL is also required to be submitted at the OSNO, where it is necessary to fill out the title page, be sure to indicate OKTMO, KBK, TIN, general data of the individual entrepreneur. The rest of the sheets are marked with "0".

Reporting methods

Any reporting can be submitted in paper form or electronically. To submit documents via the Internet, the manager should obtain a qualified electronic signature and send documents only through specialized services .

Also, when submitting, it should be borne in mind that by the specified date, the reports must be accepted by the regulatory authorities, if they are rejected for any reason, then a fine will be charged for not submitting zero IP reports. Each inspection body has its own penalties:

Tax:

• When submitting documents later than the specified deadline - 1000 rubles;
• If any documents from the list of required documents are missing - 200 rubles for each;
• A fine of up to 500 rubles is imposed on officials.

In the FIU and the FSS:

• For late delivery - 1000 rubles
• If the delay exceeds 180 days - 1000 rubles
• If two or more reports are not submitted - 5000 rubles.

The USN declaration for 2017 is submitted by all business entities that apply the preferential treatment. If the taxpayer had no activity, he must still report. This article provides a sample of how to fill out a zero declaration on the simplified tax system for 2017 for an individual entrepreneur. Also on the site you can download for free a zero declaration form for the simplified tax system for 2017 for individual entrepreneurs.

The zero tax return for individual entrepreneurs (simplified 2019) is formed on the basis of the requirements of the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / Since it has been repeatedly amended since the moment of approval, it is necessary to study the sample of filling out the zero declaration on the simplified tax system for 2017 for individual entrepreneurs, before than to send it to the Federal Tax Service. Moreover, if there was no activity this year, then the report will be without specific indicators. We also note that entrepreneurs report for the year no later than April 30, 2018, and organizations - until March 31.

Zero declaration on the simplified tax system for 2017 for individual entrepreneurs (sample of filling out income)

Tax reporting is conditionally called zero. There is no such concept in official documents. It can be attributed to the submission of information by business entities that did not conduct activities in the tax period, that is, they did not have a movement of funds on settlement accounts. However, in this case, a single simplified declaration is provided. Remember that an individual entrepreneur on the simplified tax system cannot submit completely empty reports (this sample of filling out a zero tax report for an individual entrepreneur on the simplified tax system for 2017 does not reflect this). You need to pay at least insurance premiums for pension and health insurance and reflect them in your documents.

Simplified reporting composition

Since the zero declaration on the simplified tax system for 2017 for an LLC (sample filling) and for an individual entrepreneur is possible not only in the absence of activity, but also at a preferential rate established in a number of regions for certain sectors of the economy and / or entrepreneurs who are just starting their business, the composition may be different. In addition, it depends on what object of taxation the businessman has chosen. The table shows the sections that must be completed in different cases:

Section 3 is completed if necessary.

A sample of filling out a zero declaration on the simplified tax system for 2017 for individual entrepreneurs (income)

Absolutely all tax payers must fill out the title page according to the usual rules:

1. Specify a name.
2. Enter the payer's address and phone number.
3. Specify the tax period.
4. Specify TIN, OKTMO, OKVED.
5. Number pages.
6. Date and verify with a signature.
7. Put dashes in all blank cells, including in the section "I confirm the accuracy and completeness of the information."

Sample Fill new form tax return for the simplified tax system for 2017 (title page) should look like this:

In section 1.1 or 1.2, depending on the object of taxation, the OKTMO code is indicated in line 010, in the remaining fields - dashes. For example, if the code consists of only 8 digits, you need to enter them, and put dashes in the rest of the cells.

In sections 2.1.1 (object "income") and 2.2 (object "income - expenses"), you should enter income and expenses, as well as the rate that the businessman applies (0, 6 or 15 percent in this form: 0.0; 6 ,0 or 15.0); dashes are placed in other lines.

Please note: the sample of the zero tax return of an individual entrepreneur for 2017 on the simplified taxation system for income contains checks in lines 140-143, where it is required to indicate the amount of insurance premiums that reduce the amount of tax. But since there was no activity and in fact there is nothing to reduce, then it is not necessary to reflect the contributions. It won't be a mistake.

If the tax on the simplified tax system turned out to be zero (possible only with the object "income"), then the reporting is filled out as usual, only in line 100 of section 1.1 there will be dashes. This is possible with revenue below the amount of insurance premiums.

Responsibility for the absence of a simplification report

If the entrepreneur does not provide the necessary information, he may be punished in accordance with the norms of Article 119 of the Tax Code of the Russian Federation. Such an explanation is given in the letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08 / 47033. The fine in this case is 1000 rubles, but can be reduced if there is extenuating circumstances. In Article 112 of the Tax Code of the Russian Federation, such circumstances include a slight delay in the submission of a report. In addition, a fine for small businesses can be replaced by a warning. To do this, the taxpayer must send a request to the Federal Tax Service to reduce the amount of the fine with the obligatory indication of all extenuating circumstances.

Also, one should not forget that Article 76 of the Tax Code of the Russian Federation provides for the possibility of blocking a taxpayer's current account for late submission of tax returns. This measure can also be applied to a zero report, so it's best not to be more than 10 days late with it.

Recall that for the preparation and submission of reports in electronic form, there are many special services. Almost all accounting programs provide such an opportunity. Some of them have special rates for such a service, some offer to do it completely free of charge, such as, for example. Such a service will be especially appreciated individual entrepreneurs who work without an accountant. After all, not only will they not have to spend, even if small, money for submitting reports without income, but they will not have to figure out exactly what and when to submit. In the case of registration in the program, she herself will remind you of what kind of reporting (even without financial indicators) you need to submit, and will offer to generate Required documents. All that is required from an individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

Where to download the declaration form for the simplified tax system for 2017 for individual entrepreneurs

Note that a separate form of a zero report is not provided, the usual simplified reporting is filled out, but taking into account the indicated features. Instead, you can submit a single simplified declaration, but the deadline for its submission is already 01/20/2018.