An example of the correct filling of the declaration for UTII, the main innovations and features. UTII declaration form

20.10.2019

Document's name: Tax return for a single tax on imputed income for certain types of activities (Form according to KND 1152016)
Format:.xls
Size: 181 kb

The UTII declaration is a reporting form for a single tax on imputed income (UTII). As for the UTII itself, this is a special form of taxation available to individual entrepreneurs, as well as organizations in the direction of certain types of activities. Main Feature The presented form of taxation is that the actual profitability of the business does not play a role, because the tax itself is calculated according to the indicators derived in the country.

The above declaration is regulated, respectively, by the Tax Code of the Russian Federation, and in particular - by the chapter "Simplified taxation system" (clause 2 of article 346.26). This year, some changes were made to the former form, so you should download the UTII declaration form for 2017.

So who exactly has the right to apply UTII?

This can be done by individual entrepreneurs, as well as organizations that meet certain criteria:

The staff consists of less than 100 people. But this restriction does not apply until December 31, 2017 to cooperatives, as well as business companies, where the founders are consumer societies or unions.
Other organizations have a share in the enterprise not exceeding a quarter (except for companies authorized capital which consists of social funds. disabled people's organizations).

If you meet the above criteria, then you should download the UTII tax return.

When is it necessary to submit the UTII declaration?

The tax period for this reporting is a quarter. Therefore, it is necessary to submit the declaration before the 20th day of each first month of the quarter. The accounting department should draw up UTII reports and, accordingly, send it. The submitted documentation is submitted to the tax authority that is tied to the actual place of business of a particular organization and individual entrepreneur. Here you can download the UTII form for free and fill it out yourself.

Penalties issued for late or incorrect submission of the UTII declaration:

If the corresponding tax has been paid, then the fine is 1000 rubles.
If tax deductions were not made, then the penalty is 5% of the required amount of tax, according to the declaration, accrued for each month from the day that was set for the submission of documentation. Also, the fine cannot be more than 30% of the tax amount and be less than 1000 rubles.

Thus, delays are best avoided. Therefore, the form for knd 1152016 must be submitted in a timely manner.

It is worth noting one important aspect that is present in the submission of the declaration: zero UTII declarations cannot be sent to the tax authorities. As mentioned earlier, here the calculation is not based on actual income, but on imputed by the state.

How to fill out the form correctly tax return UTII in 2019? What form to use, what information should be entered in the document, when to submit to the Federal Tax Service - consider your main actions.

This year, enough amendments have been made to legislative acts. A new form of the UTII declaration has also been approved.

But how to fill it out so as not to receive a requirement to clarify the data and provide a corrected report? Follow the instructions.

General information

UTII is a system that has recently become voluntary. But payers are tired of such a regime due to the low tax burden and the accrual of small amounts payable. Who has the right to use the special system?

Tax payers

Imputation payers are organizations and entrepreneurs who are engaged in activities that fall under taxation by the regime.

In order to work on UTII, the company must meet certain requirements. The following limits are set:

There is also a limit on the area of premises in which operations are carried out, which are subject to an imputed tax Vehicle etc.

The company also should not be classified as the largest tax payer or work on the USN under a patent.

In the event that the enterprise does not comply with such conditions, it loses the right to use the special regime and switches to the simplified tax system or OSNO.

We list the types of activities in which an organization can use imputation:

when providing services that are classified as household in accordance with;
when providing veterinary care to pets;
in the provision of repair and maintenance services, vehicle washing;
when transferring a parking space or storing a car for a certain period of time (not including being in impound parking lots);
when carrying out activities in the field of passenger and cargo transportation, if the company owns no more than 20 vehicles, with the help of which transportation operations are performed;
in retail trade, if this type of activity is carried out through an object whose area is not more than 150 sq.m.;
at retail sales that are carried out through stationary facilities where there is no commercial premises, as well as through a non-stationary premises;
when providing catering services, if the activity is carried out in an object with an area of up to 150 sq.m.;
when providing catering services in the premises where the place for serving visitors is equipped;
when placing advertisements on special structures;
when conducting activities for the placement of advertising in transport;
when providing accommodation for a certain period of time for a person to live, if the area of \u200b\u200bhousing does not exceed 500 sq.m.;
when transferring in a stationary room without a trading floor, in a non-stationary room for conducting sales activities or providing catering services (if a service room is not equipped);
when transferring land for rent to place a retail outlet or catering facility on it.

Regional structures retain the right to cancel some of these types of activities in or completely prohibit the use of the regime within the territorial district.

Submitted reporting

Applicants must submit the following reports:

(), the form of which was changed in 2019.
Accounting reports. There are no exceptions for companies operating on an imputed tax (). Documentation is prepared according to the approved forms.
Statistical reporting.
If the individual entrepreneur is a tax agent, then it is submitted.
, if there are cars on the balance sheet of the company, as well as for , .

State regulation

The UTII payer should rely on data when conducting activities and preparing a declaration.

A quarter is considered a tax period, which means that single tax reporting should be submitted to tax authorities once every 3 months. Changes were made to the UTII declaration in 2019.

Now the taxpayer must fill out the form in the form that is approved.

If an entrepreneur is temporarily not active, but has not been deregistered as a UTII payer, then he will have to submit a declaration, just like paying tax to the budget (,).

Not so long ago, a document of the tax department was canceled, in accordance with which a different opinion was expressed - on the possibility of providing zero reporting according to UTII for the period when no activity was conducted ().

How to fill out a UTII declaration

An accountant should not make mistakes when drawing up a declaration, otherwise the tax authority will require you to submit a clarifying document, and in case of incorrect calculations, it will charge a fine for violating the law. How to fill out the form?

Filling instructions

The UTII declaration consists of 4 sheets: a title page and 3 sections. All pages must be filled out without fail.

When compiling, be guided by the instructions. Here is a sample of filling out the UTII 2019 declaration for individual entrepreneurs.

Alekhin V.V. operates in the retail and veterinary sectors. There are 2 people working at the enterprise (one is full-time, the second is part-time).

The declaration will be drawn up for the 1st quarter. When calculating, K2 is used - 0.8 (for veterinary services), 0.7 (for food and non-food products without alcohol).

Filling out the title page

At the top of the form, it is worth indicating the TIN of IP Alekhin (in accordance with the registration documentation).
The declaration is submitted for the first time, so you need to put "0". Here and below we put dashes in empty cells.
The code of the tax period is indicated, which can be found in the Appendix to the rules for preparing the report. For an individual entrepreneur from the example, this will be 6829. Place of provision - at the place of residence individual so we set it to 120.
Next, enter the name of the taxpayer.
OKVED activity code - veterinary services - 85.20.
Let's confirm the authenticity - the report is filled in by the payer, "1" is put. Since the declaration is made by an individual entrepreneur, and not by an organization, the full name of the representative does not need to be indicated.
Next, the entrepreneur puts a signature and date.

2 section

This section should be completed separately for each type of activity. That is, several pages can be compiled.

Alekhin conducts business in two industries - provides veterinary services and sells goods at retail.

You need to fill in the lines like this:

010	You should write the code for the type of activity from the Appendix to the procedure for filling out the declaration. For veterinary services, 02 is set, for retail trade through a store with a retail space - 07
Then enter the address	On which business is conducted
Calculating the amount of tax	We take the basic profitability for veterinary services, which is 7.5 thousand rubles per employee. The sole proprietorship employs 2.5 people (entrepreneur, 1 full-time employee, 1 part-time employee). The physical indicator should be presented as a rounded number. We put 3
K1 in 2019 - 1.798, K2 for veterinary services in the payer's region - 0.8	If there was no activity for a certain time, then the calculation will be carried out on a monthly basis. The entrepreneur did not register and did not file a notice of deregistration, which means that in the 3rd column of paragraphs 070 - 090 you need to put a dash. The 4th column calculates the tax base.
Line 100	Must contain a base for the tax period. Get 97092
110	Tax calculation taking into account the UTII rate and a certain amount of the previous paragraph. We put the amount 14564

Address is indicated	By which activity is carried out, activity code
The outlet has been operating since February 15, which means that when calculating the tax for February, the actual hours worked (days) will be taken into account	Basic yield - 1.8 per sq.m. The area of the object is 20.3 sq.m. The physical indicator will be 20.K2 - 0.7
070	In January, the entrepreneur was not a UTII payer in the retail sector. Item is not completed. Dashes are put
080	We put 14, in accordance with the days worked in February. The calculation is also carried out taking into account the actual conduct of activities. The calculation will be as follows: (1.8 thousand * 0.7 * 1.798 * 20) / 28 x 14 = 22654.80. data is written in the 4th column
On line 100	Worth mentioning 67966
110	10195

3 Section

The entrepreneur has employees. In column 005, 1 is put. The sum of lines 110 is put in line 010 (this will be 24,759 rubles)

In the first quarter, the individual entrepreneur transferred 16.5 thousand rubles for insurance of employees, 4 thousand for himself. The tax can only be reduced by the amount paid to the staff.

The following indicator is set in paragraph 020: 16.5 thousand. A decrease is possible by no more than 50%. In column 040 we write 12,380 rubles.

The total amount to be transferred should be reflected in section 1 (in paragraph 020). Line 010 - OTKMO code. Next, we put down the numbering, signatures and put the dates. The declaration is ready.

Sample

For clarity, here is an example:

Reporting through the program

Some tax offices do not accept paper declarations. Such a requirement is not documented.

The sanemen can independently choose whether in paper or in electronic format submit reports.

If the taxpayer prefers the second method, then you should focus on the rules described in.

The declaration must be submitted via a telecommunications channel. Programs that can be used to draw up a declaration:

"Taxpayer LE".
"1C: Entrepreneur".
"My business."
"Contour. Accounting", etc.

Procedure for filling out a zero declaration

Vmenenschiki cannot hand over the zero reporting. If the activity is not carried out, then the taxpayer must transfer the amount of tax to the budget anyway, because the calculation of the payment is carried out not from actual profit, but from the estimated one, which is argued by physical indicators.

Video: UTII - fill out the declaration, simply, using an example

If the entrepreneur submits a zero declaration, the representative of the tax authority will return the document with the requirement to submit an updated declaration.

Therefore, for those persons who temporarily do not carry out operations, which are subject to UTII taxation, best solution will be deregistered as an imputed tax payer.

Switch to the simplified tax system, and as soon as you start working on UTII again, submit a notification on the application of imputation (,).

LLC and IP can be excluded from the reporting period when drawing up a declaration up to 2 months. If the activity is no longer carried out, then it is worth preparing a notice of deregistration.

FAQ

The fact that the declaration is submitted once a quarter is a well-known fact. But what to do with the documentation further - should it be stored?

What are the rules for reporting when a company ceases to operate in relation to a certain type of activity?

Let's try to answer the most FAQ that arise for payers of a single tax on imputed income.

What are the storage periods?

According to Art. 17 of the Law of November 21, 1996 No. 129-FZ, the reporting must be kept at the enterprise for up to 5 years.

In accordance with Art. 23 p. 1 sub. 8 of the Tax Code, accounting documentation, as well as documents that were used to calculate tax amounts, the company must store for 4 years.

Declarations should be kept for 5 years after the expiration of the tax period. This rule applies both to organizations and to the tax authority.

This will allow you to apply for a copy to a representative of authorized structures in case of loss of the report or, if necessary, provide the counterparty with a declaration with the marks of the Federal Tax Service.

When IP is closed

If the company is liquidated, there is no need to apply for such a decision to the tax service. But must submit notice of deregistration within 5 days after closing.

If notice is not provided, the tax liability will remain.

If the taxpayer has several points where UTII activities are carried out, it is worth deciding on one nuance.

When closing one of them, you need to find out whether he will submit reports on other activities to the same tax authority to which the object being closed belongs.

In the event that the answer is in the affirmative, then the notification does not need to be submitted. It is enough to indicate in the sections of the declaration only physical indicators that have remained relevant.

But if all activities in one region are stopped, it is worth deregistering. When drawing up a declaration in section 2, data on the closed point will be entered for the last time in the period in which the company ceased to operate.

If the company worked for an incomplete month, it is necessary to reduce the amount of physical indicators in paragraphs 050 - 070. This is stated in.

You can submit reports before submitting a notice of deregistration, or at the end of the quarter.

What are the deadlines for submission?

UTII declaration for the quarter (upon its expiration) is submitted. Deadlines for reporting:

20.04.2015;
20.07 2019;
20.10.2015;
01/20/2016

But since it started to work new form form, it is better for entrepreneurs to prepare a report earlier, so that if errors are found, there is time to correct them without violating the deadline.

Penalty for late delivery

If the taxpayer is late with the submission of the declaration, administrative liability awaits.

A fine will be charged in the amount of 5% of the tax, which must be transferred to the treasury, but not more than 30% and not less than 1000 rubles.

If the reporting is not submitted within 180 days, then an additional penalty of 10% is charged for each month of delay ().

In addition, the sane will have to pay 300 - 500 rubles in accordance with.

If the declaration is submitted in an improper form (an outdated form was used, mistakes were made, etc.), no penalty will be charged.

So let's sum it up:

The declaration is submitted quarterly.
You need to use a new form.
When filling out, it is worth focusing on an example, then the likelihood of making mistakes will decrease.
It is impossible to miss the deadlines for submission, otherwise the tax authority will charge a fine.

Stick to the basic rules and then your activities will not cause much interest from the tax authorities.

A special place among the preferential special taxation regimes is occupied by the system with the payment of UTII. For payers of this tax, there is a simplified procedure for submitting reports and paying taxes, which involves the preparation of a declaration only once a quarter.

The legislation has developed and approved a report form specifically for this tax, on the basis of which the amount of UTII is determined.

Taxpayers will have to report in April 2017 according to the new rules.

Despite the fact that it is not much different from the previous declaration, there are differences between these two reports:

Starting this year, entrepreneurs-employers have been given the right to reduce the calculated tax by the amount of the listed social contributions both for themselves and for their workers, though not more than 50% of the tax. In previous declarations, this category of taxpayers could only take into account contributions for their employees.
The report should have new barcodes on the title and other pages.
In the third section, the calculation of UTII has changed, in connection with the introduction of norms that allow individual entrepreneurs to take into account paid insurance payments to compulsory insurance funds, regardless of whether they are employers or not.
In Annex No. 2, there was a change in table 4.1 regarding the issue of submitting the report electronically.
The names of the lines in table 4.14 have been adjusted, due to the fact that the administration of insurance premiums has been transferred from this year to the IFTS.
Also, changes were made to subparagraphs 4.5, paragraph 6.1 of Appendix No. 3 when determining the amount of tax.

Attention! An important change for individual entrepreneurs is that if they are employers, they can reduce UTII both by the amount of IP payments for themselves to the Pension Fund and for compulsory medical insurance, and by deductions for employees.

Deadlines for the submission of the UTII declaration and payment of tax

The answer to the question of when it is necessary to file a tax return can be found in the Tax Code of the Russian Federation.

The norms of this law determine that the taxation period is a quarter, so the UTII report must be submitted before the 20th day of the month following the reporting quarter. 5 days are given to pay the tax, i.е. it must be done before the 25th day of the month in which the reporting is submitted.

When this date falls on a weekend and holidays, then this period is postponed to the first business day following the twentieth.

In 2018, the deadlines for filing the UTII declaration are:

Where is reporting provided?

The current legislation establishes that subjects on UTII must submit a declaration to the IFTS in the territory under the control of which they operate.

At the very beginning of its activity, a business entity must register as a taxpayer for UTII. This is mandatory both for individual entrepreneurs and organizations whose place of registration and business address are the same, and for those for which they are different.

A taxpayer may have multiple business addresses.

Declarations in this case are submitted:

If they are located within the same INFS, one general declaration is submitted to this tax office.
If the places of business are located in different territories controlled by different tax authorities, the declaration is sent for each place to the appropriate IFTS.

There is a rule according to which, if applications for registration were submitted to several IFTS, then each of them must report on UTII.

Attention! There are situations in which an individual entrepreneur opened a business in one tax office, and began to carry out work in another. He needs to send a report on UTII to the second.

For some types of activities using UTII, for which it is impossible to determine the place of actual business conduct (for example, motor transport services, distribution and peddling trade, installation of advertising on transport), UTII registration is carried out at the place of their registration. The declaration must be sent there.

Where is UTII tax paid?

Taxpayers must transfer this payment to the IFTS to which they submit the declaration, that is, at the place of doing their business.

If the activity is carried out within the same tax, then it acts as the recipient of the payment.

When doing business in different municipalities or regions, UTII is paid

in the IFTS of each of them.

Attention! When activities are carried out for which UTII registration is carried out at the place of registration (delivery or retail trade, etc.), payment is made to the tax office that registered the subject.

Where are payments to the Pension Fund, CHI and fixed payments of individual entrepreneurs paid?

If they have a place of registration and a place of business in the same area, then everything is simple. But this situation often arises individual entrepreneur applying UTII when an individual entrepreneur is registered at one address, and conducts business at a second one.

In this case, there are certain features of payments:

Payments for employees in compulsory medical insurance and in the FIU must be paid to the tax office where the individual entrepreneur submits a report on UTII. They are also paid there. income taxes and reports corresponding to these payments are submitted.
pay for themselves to the tax office, where it was carried out.

How to file a tax return

You can send tax reporting for UTII using several options.

On paper at the IFTS directly to the tax inspector - in this case, the report is drawn up in two copies in order to submit one, and on the second to receive a mark on the acceptance of the declaration. If the report is submitted by a representative of an economic entity, then for an individual entrepreneur he needs to issue a notarized power of attorney, and for a company - a power of attorney drawn up on the letterhead of the organization. In some regions, the inspector may additionally request an electronic report file.
By mail - the report must be sent to the tax valuable letter with a description of the documents contained in it. The confirmation is the receipt of the post office that received the letter.
Sending a report file through specialized operators in electronic format, but will be required for this action.

Zero declaration for UTII

For a variety of reasons, an economic entity may not conduct activities in the tax period that fall under the UTII taxation regime. Many for this period are not removed from the register as payers of this tax. They believe that it is enough to file a zero declaration in order not to transfer this payment.

However, these business entities are deeply mistaken. Application of UTII eliminates the filing of zero reporting. This is due to the fact that the tax base is calculated not from the actually received, but from the imputed, calculated approximately income. Previously, it was allowed to submit a declaration with zero physical indicators, but everything has changed.

Legislators believe that if a business is suspended, it is necessary to deregister from the tax register, and then, if necessary, re-enter it. If this is not done, then even in the absence of actual activity, you will have to pay UTII.

Important! Submission of a declaration with zeros will be erroneous and will result in the imposition of penalties.

Form and sample declaration for UTII

How to fill out the declaration for UTII 2017

Let us consider in more detail the reporting on UTII.

Title page

At the top, the taxpayer indicates his TIN number. If it is an organization, then it should cross out the remaining two empty cells. For her, it is imperative to fill out a checkpoint, which entrepreneurs do not have.

Under the name of the report, the number of the adjustment is indicated, which can take values from 1 to 99. If the declaration is submitted for the first time, then 0 is entered in these cells.

When filling in the "Tax period" cipher, you must use the following encoding, choosing the appropriate one:

21 - is affixed when submitting a report for the 1st quarter;
22 - for the second quarter;
23 - for the third quarter;
24 - for the fourth quarter.

In the cells Reporting year» records the number of the year.

Here, on the right, the code of the place of registration, consisting of three digits, is indicated. The most commonly used codes are:

120 - if the entrepreneur reports at the place of residence;
320 - if the individual entrepreneur reports at the place of business;
214 - if the company reports at the location (and it is not a large payer);
310 - if the company reports at the place of business

The following lines contain the name of the company or individual entrepreneur. The remaining unfilled cells should be crossed out.

Below is the economic activity code.

Then the contact phone number is recorded, and a little lower - the total number of sheets in the report and the number of sheets with applications (for example, they will have a power of attorney for the right to submit a report to the tax office). The number of pages is best recorded after the entire declaration has been formed.

At the bottom of the page, only the left column is filled. In the upper column, it is indicated with the help of a code who exactly submits the declaration:

1 - the taxpayer himself;
2 - confidant.

Attention! If the declaration is submitted in person, then nothing else is filled in for the individual entrepreneur - all lines must be crossed out, and for the company, the full name is written. leader. After that, the signature and date of submission of the document is put. When submitting by a representative, you must specify his full name here. or company name, as well as information about the issued power of attorney.

Section 1

On top of the sheet, you need to write down the TIN and KPP codes (entrepreneurs do not enter it), as well as its number in the pack.

The entire sheet is made up of repeating lines 010 and 020.

In line 010 you need to enter. In line 020, the amount of tax related to it is recorded. If several types of services are provided at one location (OKTMO code), then the amount of tax calculated for them is added up, and the final result is indicated here.

In the event that the provided positions on the sheet are not enough to reflect all the amounts of tax, then you can add another sheet with section 1 to the declaration and continue to reflect information on it.

At the end of the sheet, the responsible person puts his visa and date, confirming the correctness of registration.

Section 2

The taxpayer needs to fill out as many pages with section 2 as he has:

The types of activities in which he is engaged within the same municipal district(OKTMO). For example, if in a city an individual entrepreneur performs transport repair and trucking services, he fills out a separate sheet for each type.
Activities that belong to different entities (OKTMO), but are still included in one tax authority. For example, if an individual entrepreneur performs repairs in a city and a village that have different OKTMO codes, but belong to the same tax office, then for each view you need to create a separate sheet.

At the top of the sheet, you need to indicate the TIN, KPP codes (the entrepreneur does not have it), and also enter its number in the pack.

Line 010 is entered what the taxpayer does. A total of 22 species have been established, for example:

01 - if household services are provided to the population;
02 - if veterinary services are provided;
03 - if repairs, maintenance or car washing is carried out

Line 020 contains many fields where it is necessary to record the address at which the specified activity is performed. This must be done taking into account all accepted abbreviations, using the names from the directory of addresses.

Line 030 contains the OKTMO code to which the specified address belongs.

In line 040, the basic profitability is entered, which is set for the selected type of activity. It can be found in Appendix 1.

The deflator coefficient K1 is entered in line 050. For 2017, it was left the same as last year - 1,798. This coefficient is set for all the same.

In line 060, you need to enter the value of the coefficient K2. It is determined by each municipality independently. It is best to clarify this coefficient in the tax office or on its regional website. In addition, the value of the coefficient may depend on the area in which the services are provided.

Following in the declaration are lines 070-090. They have the same fields and are designed to enter information for each of the months of the quarter.

Each line is filled in the same way:

Column 2 of each row contains the value of the physical indicator in each of the months. What exactly is considered to be it for the selected type of activity can be found in Appendix No. 1 to the declaration. For example, in road transportation, this is the number of seats for passengers; in trade, it is the area of a store or pavilion for trading. If the indicator has a fractional value, then you need to round up to a whole number. If during some period of work the physical indicator has changed, then such a change must be shown in the same month when it occurred.
Column 3 of each row records the number of days in the month during which the activity took place. This column is filled in only if registration for UTII or deregistration is made in a given month. In other cases, dashes are always put in these columns.
Column 4 of each row records the amount for each month. It can be calculated according to the formula of column 4 = 040 * 050 * 060 * column 2. If column 3 was filled in, then you first need to calculate the total tax amount, and then divide it by the number of days in the calculation month and multiply by the indicated number of days from column 3.

Line 100 contains the total calculated tax base for the quarter. To get it, you need to add the results from column 4 along lines 070-090.

In line 105, you must enter the established tax rate. As a rule, it is equal to 15%. However, for some regions, the possibility of its independent calculation is determined. The current value of this indicator is best clarified with the tax service.

Line 110 records the amount of tax. It can be calculated according to the formula page 100 x page 105 / 100. The result obtained is not final, since according to the law it can be further reduced by the amount of payments transferred to social funds. The calculated tax amount is copied to line 010 from Section 3.

Attention! If several pages with section 2 were filled out (the taxpayer has several types of activities), then first you need to add up all the tax indicators in lines 110 from each such sheet, and only then write the total on a sheet with section 3.

Section 3

Filling out a sheet with section 3 begins with an entry at the top of the TIN, KPP codes (entrepreneurs do not fill out), and numbers in a pack.

In line 005, you need to write a code that establishes the payment of contributions for employees:

"1" - if there are employees, and they are paid into social funds;
"2" - if the entrepreneur works alone.

In line 010, you need to enter the total amount of UTII tax for the current quarter. It is obtained by adding the amounts from line 110 from all pages with section 2.

In line 020, data are entered by those taxpayers who put “1” in column 005 - that is, they make social payments for employees. This line shall include the amount of such transfers made in the current quarter for those employees who are engaged in activities that fall under UTII. If this field is not filled in (in column 005 “2” was entered, then the cells are crossed out).

Line 030 is entered by those who make mandatory fixed contributions for themselves in the current quarter. These categories of payers include entrepreneurs, organizations always cross out this column.

It does not depend on whether the entrepreneur makes payments to other employees or not:

If produces (in column 005 put "1")- then line 020 is filled in (the amount of transfers for employees is recorded in it), and line 030 (the amount of fixed payments of the entrepreneur is recorded in it);
If it doesn't produce (in column 005 "2" is written)- then line 020 is crossed out, and line 030 is filled.

The indicated filling principle is new and is valid starting from the declaration for the 1st quarter of 2017.

In line 040, you need to write down the total amount of tax for the quarter.

It is calculated according to the following scheme:

If “1” was written in line 005, then the calculation formula is 040=010-(020+030). The result obtained should not be less than 50% of the tax amount from line 010. If, nevertheless, this happened, then the tax amount (line 010) divided by 2 is entered in this column, rounded up to the nearest integer.
If “2” was entered in line 005, then the formula will be 040 = 010-030. The result can be either greater than or equal to zero.

Important! Lines 020 and 030 need to record only those amounts that were actually transferred during the reporting quarter. For example, if a declaration is being prepared for the first quarter, then the amounts of contributions transferred from January 1 to March 31 are taken into account.

The resulting calculation result (line 040) is rewritten to line 020 from section 1 of the declaration.

Penalty for late submission of reports

Tax legislation establishes that at the end of each calendar quarter, the taxpayer must prepare and submit a UTII tax return. According to the rules, this must be done before the 20th day of the month following the ended quarter.

Attention! If the entrepreneur or organization did not do this, a fine will follow. Its size is 5% of the amount of the declared tax for each month overdue when submitting the report. In this case, each incomplete month is still counted as a whole month. The total amount of the fine cannot be more than 30% of the calculated tax, but not less than 1000 rubles.

If the fined person can prove with documents that insurmountable circumstances prevented him from submitting the declaration on time (for example, he ended up in a hospital), then the size of the sanctions may be reduced.

In addition to a fine for a legal entity, a person who committed a violation can also be fined under the Code of Administrative Offenses. The amount of such sanctions can range from 300 to 500 rubles.

Settlement rules

Section 2 of the UTII declaration is filled out separately for each type of "imputed" activity carried out. You also need to fill out this section separately in the event that the same type of "imputed" activity is carried out, but in different territories (for each OKTMO). But to draw up separate sections. 2 over several separate divisions, which conduct one type of activity "inside" the territory with one OKTMO, is not necessary (see, for example, Letter of the Ministry of Finance dated July 22, 2013 N 03-11-11 / 28613).

the amount of imputed monthly income per unit. The corresponding values for each type of "imputed" activity are determined by paragraph 3 of Art. 346.29 tax code(hereinafter referred to as the Code). For example, to calculate the amount of UTII for the type of business activity "Rendering of household services", the physical indicator "Number of employees, including an individual entrepreneur" is used, and the monthly base income is 7,500 rubles. "per capita";
we can not do without the value of the physical indicator. Moreover, it is important for us to determine this indicator for each month of the second quarter of 2016 - April, May and June.

In this case, two simple rules must be observed.

Firstly, when registering as a UTII payer in the middle of the month, the "imputed" tax is calculated from the actual number of calendar days of doing this business (clause 10 of article 346.29 of the Tax Code).

Secondly, if in any month the value of the physical indicator changed, then for this month we take the new value of this physical indicator (clause 9 of article 346.29 of the Tax Code). In other words, in the corresponding line of Sec. 2 declarations in such cases, we indicate the changed value of the physical indicator;

We need the values of the deflator coefficients K1 and K2. The coefficient K1 is the same for all "imputers", and for 2016 it is set at 1.798 (Law of December 29, 2015 N 386-FZ, Order of the Ministry of Economic Development of October 20, 2015 N 772). As for the K2 coefficient, its value is determined by the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol (clause 3, clause 3, article 346.26, clause 6, article 346.29 NK). The value of this coefficient in any case should fit into the "fork" from 0.005 to 1 inclusive.

"Retail" nuances

One of the most common types of activity that is in demand among "scammers" is retail trade. In this regard, we single out two significant, in our opinion, clarifications of the regulatory authorities on this issue:

to retail for the purposes of applying ch. 26.3 of the Code includes entrepreneurial activities related to the sale of goods both for cash and non-cash payments, carried out under retail sales contracts, regardless of which category of buyers (individual or legal entities) these goods are sold (see Letter of the Ministry of Finance dated April 29, 2016 N 03-11-11 / 25379);
entrepreneurial activity related to the sale through a retail network of goods manufactured by a third-party organization under a contract from the seller's raw materials to be supplied by the seller can be recognized as "imputed" retail, but only on condition that the seller is not directly involved in manufacturing process(see Letter of the Ministry of Finance dated May 6, 2016 N 03-11-06/3/26428);
activities for the sale of goods on applications that are accepted through an online store, with the delivery of an order to customers from a warehouse, are not transferred for payment of UTII (see Letter of the Ministry of Finance dated March 24, 2016 N 03-11-11 / 16415).

Well, now, in fact, consider the order of filling section. 2 declarations on a concrete example.

Example 1. Aktiv LLC, within the framework of UTII, is engaged in retail trade in frozen foods. Statement on the "imputed" registration was carried out on April 25, 2016. For "imputed" purposes, a store is used, the area of \u200b\u200bwhich is 40 square meters. m.

The coefficient K2 is 0.9. The tax rate is 15%.

The basic yield is 1800 rubles / sq. m. m.

Suppose that May and June the company worked on UTII without changes in the physical indicator. Calculate and calculate the amount of "imputed" tax for the II quarter of 2016.

The company entered the imputed account only on April 25. Accordingly, within the framework of UTII in April, 6 calendar days were actually worked out. There are 30 days in April. Accordingly, the "imputed" income for April 2016 will be equal to 23,302 rubles. (1800 rubles x 40 sq. m: 30 days x 6 days x 1.798 x 0.9).

For May and June 2016, the "imputed" income will be the same - 116,510 rubles. (1800 rubles x 40 sq. m x 1.798 x 0.9).

Thus, the imputed income for the II quarter of 2016 will be equal to 256,322 rubles. (23,302 rubles + 116,510 rubles x 2). Accordingly, the calculated amount of tax is 38,448 rubles. (256,322 rubles x 15%).

"List" problems

In general, the procedure for filling out the UTII declaration is the same, regardless of which physical indicator is used when calculating "imputed" income in relation to a particular type of activity. A problem may arise ... when determining the size of a physical indicator, especially if "the number of employees, including an individual entrepreneur" acts as such. This applies to such activities as the provision of household, veterinary services, repair services, maintenance and washing of motor vehicles, for delivery and peddling retail trade, etc. The Ministry of Finance in the Letter of April 28, 2016 N 03-11-09 / 25903 emphasizes that the number of employees means the average number of employees for each calendar month of the tax period, taking into account all employees, including those working part-time, work contracts and other contracts civil law nature (Article 346.27 of the Tax Code). That is, the amount of "imputed" income for these types of activities directly depends on the number of employees directly involved in its implementation. Therefore, in the opinion of officials, it is necessary to "calculate" including employees provided under contracts for the provision of labor of workers (personnel).

"Subtraction" rules

After the "imputed" tax is calculated, it can be reduced for certain types of expenses. The composition of those is determined by paragraph 2 of Art. 346.32 of the Code. In accordance with this rule, the deduction includes:

insurance premiums to extra-budgetary funds paid (within the calculated amounts) in this tax period in accordance with the legislation of the Russian Federation when the "imputer" pays remuneration to employees;
expenses related to the payment of hospital benefits to employees for sick days, paid at the expense of the employer. Note that "maternity" sick leave and child care benefits are non-deductible simply because they are paid entirely at the expense of the FSS (see Letter of the Ministry of Finance dated May 5, 2014 N 03-11-РЗ / 20973);
payments under voluntary personal insurance contracts concluded in favor of employees in case of their temporary disability, if the amount of insurance payment under such contracts does not exceed the amount of the hospital benefit paid at the expense of the employer, which is calculated in the general manner.

It must be said that the amount of the specified deduction is limited. In accordance with paragraph 2.1 of Art. 346.32 of the Code, these costs reduce the amount of a single tax calculated for the tax period, if they are paid in favor of employees employed in those areas of the taxpayer's activities for which a single tax is paid - this is time. And secondly, the amount of "imputed" tax cannot be reduced by more than 50 percent.

Meanwhile, this applies only to "imputed" employers, who can be both organizations and individual entrepreneurs. At the same time, individual entrepreneurs may well work alone, that is, without involving hired workers in "imputed" activities. Then, as a kind of compensation (he does not have expenses in the form of "hospital" benefits paid to employees, or contributions from payments accrued in favor of employees, etc.) for such an entrepreneur, clause 2.1 of Art. 346.32 of the Code provides for a special deduction - it can reduce the "imputed" tax by the amount of payments made for itself to off-budget funds in fixed amounts.

Note! An individual entrepreneur who makes payments in favor of individuals is not entitled to reduce the "imputed" tax on his personal contributions. The situation in this part will change thanks to the Law of June 2, 2016 N 178-FZ, but only from January 1, 2017. From the first quarter of 2017, individual entrepreneurs who have employees will be able to include contributions in the deduction paid to off-budget funds for themselves. True, in this case they still have to adhere to the general restriction - the single tax cannot be reduced by half.

The fact that the "subtraction" rules depend on whether the individual entrepreneur is an employer or not directly affects the order in which sections are filled out. 3 UTII declarations. That is why, first of all, the sign of the taxpayer should be indicated in line 005: organizations and individual entrepreneurs indicate the sign "1", and individual entrepreneurs who do not make payments in favor of individuals - "2". Further, depending on the specified attribute, a formula is selected for calculating the "imputed" deduction, which is not so difficult.

It should be noted that the Supreme Court, in Ruling No. 307-KG14-6614 of February 16, 2015, indicated that individual entrepreneurs can reduce the amount of UTII for that tax period (quarter) in which fixed payments were actually paid for themselves, but before filing a tax return for UTII. That is, for example, if an individual entrepreneur paid his personal contributions in July 2016, but before filing an "imputed" declaration for the II quarter of 2016, then he can reduce the "imputed" tax precisely for the II quarter of 2016. Ultimately the regulatory authorities agreed with this (see Letter of the Ministry of Finance of January 26, 2016 N 03-11-09 / 2852 and Letter of the Federal Tax Service of February 19, 2016 N SD-4-3 / 2691).

Quarterly preparation of the declaration is obligatory for all imputed tax payers. The latter include companies and private traders that meet the following conditions:

In the territory where the commercial structure operates, UTII was introduced by order of the municipal authorities.
The taxpayer is engaged in a type of activity for which the application of "imputation" is possible.

Among the factors precluding the possibility use of UTII, refers to:

Work under a trust management agreement.
The activities of a commercial structure in the format of a simple partnership.
Belonging to the category of the largest taxpayers, confirmed by a notification received from the Federal Tax Service.
Duty to pay sales tax.
Non-compliance with other criteria (by staff size, capital structure, activity features, etc.).

If an LLC or individual entrepreneur meets the criteria for an imputed regime, it has the right to switch to a special regime. The UTII declaration will replace several reports: VAT, profit and property obligations.

If a firm or a private merchant changes the taxation system, they are required to submit UTII reports to fiscals for all periods when they were in a special regime.

Deadlines and procedure for filing a UTII declaration

The declarations for the "sponsors" include information for one quarter. They should be submitted no later than the 20th day of the month following the end of the next three-month period (Article 346.32 of the Tax Code of the Russian Federation).

If deadline form submission falls on the "red day" of the production calendar, it is transferred to the weekday following the weekend.

Reporting is submitted to the fiscal structure where the company or individual entrepreneur is registered as a "sponsor".

If a commercial structure is listed as a “customer” in different cities (districts) controlled by different fiscal authorities, the completed form is submitted to each of them.

If an organization or a merchant works in different cities (districts) under the jurisdiction of one IFTS, it fills out one declaration for one recipient.

Reporting methods

The current legislation leaves the company and individual entrepreneur the right to choose the method of submitting the UTII 2017 tax return between two alternatives:

on the paper;
electronically.

The right to choose is granted to all taxpayers, regardless of the amount of revenue and the number of employees.

If a company or individual entrepreneur wishes to submit a report on paper, it has the right to use the following options:

the general director or individual entrepreneur brings the document to the IFTS in person;
the report is submitted during a personal visit by another person acting by proxy;
papers are sent by post (registered mail).

In the first two cases, the moment of receipt of the declaration is the day of actual submission to the tax authorities, in the third case, the date of sending by mail.

If a firm or merchant chooses to submit the form electronically, it can submit it via TCS or via Personal Area taxpayer. In both cases, it is necessary to take care in advance of obtaining an enhanced EDS for the director of the company or individual entrepreneur. The date of submission of the report is the day of its actual dispatch.

Having received the reporting through the TCS, the fiscal authority is obliged to send the taxpayer a receipt of acceptance within 24 hours.

Do I need to submit a “zero” declaration for UTII 2017?

According to the clarifications of the Ministry of Finance, companies and individual entrepreneurs are required to submit UTII declarations to the tax authorities as long as they are registered as “imputers”. This is necessary even in a situation where the commercial structure did not operate during the quarter and did not receive income.

To stop preparing declarations, you need to contact "your" IFTS with an application for deregistration.

The tax authorities will accept a zero declaration only if the commercial structure does not have physical indicators. For example, an entrepreneur sold a retail store at the end of the 2nd quarter, but did not have time to deregister. In this situation, for the 3rd quarter, he will submit statements with zero values.

Form for imputed reporting in 2017

Declaration form UTII 2017 approved by order of the Federal Tax Service MMV-7-3 / [email protected] In 2017, it has changed in relation to previous periods. This is due to adjustments made by the fiscal services to the tax calculation procedure.

The most significant of them is the right of an individual entrepreneur using hired labor to reduce the amount of the budget obligation by the amount of pension and medical insurance contributions transferred for himself.

In the third section of the declaration, since 2017, a line has been added to indicate the amount of contributions for individual entrepreneurs. They are added to deductions for employees and reduce the amount of imputed tax, but not more than 50%.

Structure of imputed declaration

A sample of filling out the UTII 2017 declaration includes four interrelated parts:

A title containing information about the structure that compiled the report, the period for providing data and their recipient.
Three sections:

the first - the total amount of imputed tax to be transferred to the state treasury;
the second is the calculation of the amount of budget obligations;
the third is the determination of the amount of tax on UTII, taking into account the listed insurance premiums.

The taxpayer is required to complete all parts of the report, and some of them several times if he was engaged in different areas of work or acted in different territorial units.

It is recommended to start filling out the form from the second section, then proceed to the third. The data obtained in the course of calculations in these parts of the declaration are transferred to part No. 1. At the end, a cover page is being prepared, where the total number of sheets of the report is written.

General rules for filling out the declaration

So that the recipient tax inspectorate does not have questions about the form and content of the document, when filling out the declaration, you must adhere to the following recommendations:

Each page of the report, including the title page, must be numbered in a three-digit format, for example, "001".
For each indicator (except for dates and fractional values), one field is allocated.
If the accountant does not have data to enter in a particular field, it is crossed out.
On each page, the TIN and KPP of the compiling company are affixed.
The total values (revenue and others), prescribed in the reporting form, are indicated without kopecks.
The physical indicator used to calculate the tax is always an integer.

If a commercial structure prepares a declaration on paper, it uses a black or blue-violet pen, puts down capital letters in familiar spaces printed letters. In the finished document, it is forbidden to correct defects with a proofreader or similar means.

If a report submitted on paper is typed on a computer, it is important to ensure that the margins do not “move out” when printing. Printing on both sides is not allowed, the sheets are not stapled together.

In order to avoid mistakes when filling out the form for the first time, you should familiarize yourself with the explanations of the Federal Tax Service in advance and (or) find an example of a finished document on the websites of information and legal systems.

How to fill out a title page?

The declaration form for UTII for 2017 begins with title page. This part of the report contains the following information:

TIN - if the company fills out the document, it indicates a 10-digit code, and crosses out the last two cells. If the taxpayer is a private merchant, he indicates 12 digits.
Checkpoint - the field is filled exclusively by organizations-"sponsors". IP does not have such a code; dashes are placed in the cells.
Quarter code - selected from the directory. For the fourth quarter, the value "24" is indicated.
Adjustment code - makes it clear to the tax authorities at what time the report is submitted. If the data is provided for the first time, "0" is indicated, if again after the edits - "1", etc.
Number of the year for which information is provided, for example, "2017".
The code of the fiscal body-recipient of the document.
Code at the place of registration - is selected from the directory. For example, firms submitting a declaration at the place of actual operation prescribe the combination of numbers "320".
The name of the legal entity according to the registration documents or the full name of the merchant. The remaining empty cells of this field are crossed out.
The main OKVED of the company according to the new directory (consists of 4 characters).
Phone number of the organization or individual entrepreneur.
The number of sheets of the declaration and annexes to it. This field is recommended to be completed after preparing the rest of the sections of the form.
Code of the person submitting the declaration. Two options are possible: "1" - the taxpayer himself, "2" - his trusted employee.
Full name of the head of the company or other authorized person submitting the declaration. If a private merchant has chosen the code "1" in the previous field, he does not fill in these cells, but puts dashes in them.
Information about the document confirming the authority of the representative (to be filled in if the person code "2" was selected).
Date of completion of the document and signature of the authorized person.

If the "imputer" is at the stage of reorganization or liquidation, he needs to fill in additional fields of the title deed: TIN, KPP and reorganization code (selected from the directory).

What is the second section of the form about?

This is a sheet that reflects the procedure for calculating the imputed tax. It must be completed separately:

for each OKVED within one city (district);
for each address of the functioning of a commercial structure with its own OKTMO.

At the top of the page, a standard “header” is indicated: TIN and KPP, sheet number in order. Below, a code is written corresponding to the direction of the company or individual entrepreneur, for example, “01” - household services, “03” - car maintenance, etc.

Below, the compiler of the declaration fills in the lines:

040 - basic yield for a specific OKVED, specified in the Tax Code of the Russian Federation.
050 - K1 - the value established by the federal authorities for the entire territory of the country for one year. It can be learned from the press, clarified on the websites of information and legal systems.
060 - local coefficient determined by the authorities of the city (district). It can be clarified in "your" IFTS or look at the website of the local administration.

Rows 070 to 090 are the values for the three months of the quarter. The taxpayer writes:

the value of the physical indicator (for example, the number of employees, the footage of stores, the number of cars used, etc.);
the number of days of functioning (filled in with dashes if the month has been fully worked out; the values are affixed for firms and individual entrepreneurs that have been deregistered in a particular month as “substitutes”);
the size of the tax base calculated according to the standard UTII formula.

Further, in line No. 100, the fiscal base for three months is summarized, so the total for the quarter is obtained. It is multiplied by the rate (p. 105) and the total is displayed in field 110 - the amount of the fiscal obligation for a particular OKTMO and line of business.

What is written in the third section of the declaration?

The third section begins with a "header" with the sheet number, TIN and KPP of the compiling structure. The lines below contain data:

005 - sign of the taxpayer (you need to select "1" if the company or individual entrepreneur uses hired labor or "2" otherwise).
010 - the amount of calculated tax for all pages of the second section of the declaration. Obtained by adding the values along the lines "110".
020 - contributions to off-budget funds for personnel (without a 50% limit).
030 - the amount of contributions of an individual entrepreneur who does not hire staff, "for himself."
040 - the final figure of the budget obligation. It is transferred to the first section and serves as a guide for the fiscal authorities when checking.

When determining the value in field 040, the taxpayer must take into account that the imputed tax cannot be reduced on contributions by more than ½.

How to complete the first section?

The first section of the UTII form for 2017 is a summary of the rest of the report. On top of it, the TIN and KPP of the taxpayer are written, page number in order. Further, the contents of the sheet consists of repeating lines:

010 - OKTMO value corresponding to the address of the taxpayer's activity.
020 - the amount of the budget obligation calculated for a specific OKTMO. The value defined in the third section is transferred here.

Pairs of lines are repeated, the taxpayer fills in their number corresponding to the number of OKTMOs on which activities are carried out. The remaining fields are filled with dashes.

At the bottom of the page is the signature of the head of the commercial structure, confirming the accuracy of the information, and the date of the report.

The quarterly formation of a declaration on UTII is not goodwill, but the obligation of companies and individual entrepreneurs on the "imputation". The document is used by fiscal authorities to verify the correctness of the calculation of budget obligations and the completeness of their transfer. Refusal to prepare the reporting form entails the imposition of a fine on the company as a whole and on its officials.

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