Zero sample. We submit zero reports to the tax authorities and the Pension Fund

Good afternoon, dear readers.

At the beginning of each year, individual entrepreneurs submit tax returns using the simplified tax system. And it would not be amiss to remind you how they are drawn up, since starting from 2016, the form of declaration under the simplified tax system has undergone significant changes compared to last year, according to the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99.

First, let's look at an example and rules for filling out a zero declaration for individual entrepreneurs on the simplified tax system of 6% without hired employees for 2016.

What declaration sheets need to be filled out?

To fill out a zero declaration for individual entrepreneurs on the simplified tax system of 6%, you must fill out the following sheets:

Section 1.1. The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer
Section 2.1.1. Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)

Let's look at an example of filling out each sheet of the declaration in more detail, using a specific example.

Step #1: Fill out the title page

Here you must indicate the following information about your individual entrepreneur, as in the example above:

Page 001
Tax period “34” (that is, a full year).
Reporting period. Indicate the year for which you are submitting the declaration. In our case, let it be 2016.
Provided to the tax authority: must be specified your tax office code. You can check this code on the website of the Federal Tax Service of the Russian Federation.
At the location (registration) code 120. That is, we submit a declaration to our tax office, where you are registered as an individual entrepreneur.
We indicate your full name.
Main code according to OKVED 2. Be sure to indicate the main activity code according to OKVED 2, and not according to the outdated OKVED 1 reference book, which is no longer valid as of January 1, 2017.
Contact phone number for communication(if Federal Tax Service employees have any questions, they will call)
Number of declaration sheets 3
1 – taxpayer, if you submit a declaration to the Federal Tax Service yourself.

There is no need to put a date or signature in advance! Sign when submitting a declaration to the Federal Tax Service, in the presence of a Federal Tax Service employee

Step #2: Fill out Section 1.1.

We indicate your TIN again
Page 002
We indicate the OKTMO code in line 010 (you can check the OKTMO code for your tax office on the official website of the Federal Tax Service)
In line No. 100 we indicate “0”, since the individual entrepreneur did not have any income for the reporting year
We do not fill out anything else on this sheet.

Step No. 3: Fill out the section Section 2.1.1

Don’t forget to indicate your Taxpayer Identification Number (TIN) on this sheet.
Page 002
In line No. 102 we indicate “2”, which means the fact that our individual entrepreneur from the example does not make payments or other rewards individuals. That is, the individual entrepreneur does not have hired employees.
In line No. 113 we indicate “0”
In lines No. 120, 121, 122, 123 we write the number “6” everywhere. (The simplified tax rate of 6% did not change for individual entrepreneurs in the reporting year. If you have a different simplified tax rate (for example, 3%, then write the number “3”)
Line No. 133 “0”
Line 143 “0”

A little clarification is needed here. If everything is clear with line No. 133, since the individual entrepreneur had no income, then there is no tax according to the simplified tax system, which means we write the number “0” in this line

And in line No. 143, where they indicate insurance premiums to mandatory and health insurance for the reporting year we also write “0”, despite the fact that these contributions were paid by our individual entrepreneur on time and in full.

This incident arises from the rules for preparing the declaration, which are indicated on the same sheet:

That is, the tax according to the simplified tax system after deductions of mandatory contributions for health and pension insurance cannot be negative. That is why in line No. 143 we indicate the number “0”.

Bottom line

Next, you need to print out the declaration in two copies and submit it to your tax office before April 30. A Federal Tax Service employee will take one copy, and the second copy, which he gives to you, will be signed, dated and stamped by the Federal Tax Service.

Be sure to save your copy in the archival documents for the individual entrepreneur.

The simplified tax system declaration for 2017 is submitted by all business entities that apply 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 under the simplified tax system for 2017 for an individual entrepreneur. You can also download a free zero declaration form under the simplified tax system for 2017 for individual entrepreneurs on the website.

A zero tax return for individual entrepreneurs (simplified 2019) is formed on the basis of the requirements of the Federal Tax Service order No. MMV-7-3 dated February 26, 2016. Since it has been repeatedly amended since its approval, it is necessary to study a sample of filling out a zero declaration under the simplified tax system for 2017 for individual entrepreneurs before than to send it to the Federal Tax Service. Moreover, if there were no activities this year, then the report will not contain specific indicators. We also note that entrepreneurs report for the year no later than 04/30/2018, and organizations - until March 31.

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

Tax reporting is conventionally called zero. There is no such concept in official documents. This includes the submission of information by business entities that did not operate during the tax period, that is, they did not have any movement of funds in their current accounts. However, in this case, a single simplified declaration is provided. Remember that an individual entrepreneur using the simplified tax system cannot submit completely blank reports (this example of filling out a zero report to the tax office for an individual entrepreneur using the simplified tax system for 2017 does not reflect this). At a minimum, you must pay insurance premiums for pension and health insurance and reflect them in your documents.

Simplified reporting composition

Since a zero declaration under the simplified tax system for 2017 for LLCs (filling out sample) and for individual entrepreneurs 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 just starting their business, then the composition may be different. In addition, it depends on what object of taxation the businessman has chosen. The table shows the sections that need to be filled out in different cases:

Section 3 is completed if necessary.

Sample of filling out a zero declaration under the simplified tax system for 2017 for individual entrepreneurs (income)

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

Indicate the name.
Enter the address and phone number of the payer.
Specify the tax period.
Specify TIN, OKTMO, OKVED.
Number the pages.
Date it and sign it.
Place dashes in all unfilled cells, including in the section “I confirm the accuracy and completeness of the information.”

Sample filling new form The tax return under 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 there are dashes. For example, if the code consists of only 8 digits, you need to enter them and put dashes in the remaining 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 zero tax return for individual entrepreneurs for 2017 on the simplified tax system for income also contains checks in lines 140-143, where you need to indicate the amount of insurance contributions that reduces the amount of tax. But since no activity was carried out and there is actually nothing to reduce, it is not necessary to reflect the contributions. It won't be a mistake.

If the tax according to the simplified tax system turns out to be equal to zero(possible only with the object “income”), then the reporting is filled out as usual, only there will be dashes in line 100 of section 1.1. This is possible if the revenue is less than the amount of insurance premiums.

Responsibility for the absence of a simplification report

If an entrepreneur does not provide the necessary information, he may be punished in accordance with the provisions of Article 119 of the Tax Code of the Russian Federation. This clarification 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 are mitigating circumstances. Article 112 of the Tax Code of the Russian Federation includes such circumstances as a slight delay in submitting a report. In addition, a fine for small businesses can be replaced with a warning. To do this, the taxpayer must send a request to his Federal Tax Service to reduce the amount of the fine with the obligatory indication of all mitigating circumstances.

We should also 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 reports. This measure can also be applied to a zero report, so it is better not to be late with it by more than 10 days.

Let us remind you that in order to prepare and submit reports to electronic form there are many special services. Almost all accounting programs provide this opportunity. Some of them have special tariffs for such a service, some offer to do this completely free of charge, such as. This service will be especially appreciated by individual entrepreneurs who work without an accountant. After all, not only will they not have to spend, even small, money for submitting reports without having any income, but they will also not have to delve into what exactly needs to be submitted and when. If you register in the program, she herself will remind you what reports (even without financial indicators) need to be submitted, and will offer to create necessary documents. All that is required from the individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

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

Please note that a separate zero report form is not provided; regular simplified reporting is filled out, but taking into account the specified features. Instead, you can submit a single simplified declaration, but the deadline for its submission expires on January 20, 2018.

At the beginning of January, I already gave instructions on how to fill out a declaration under the simplified tax system of 6%. If anyone is interested, you can. But the situation was examined there using the example of the activities of one individual entrepreneur with numbers. How to fill out a declaration if there was no activity during the year? Or an entrepreneur or organization combined, for example: simplified tax system and UTII. And according to the “imputation” the activities were carried out, but according to the “simplified” - not.

We will fill out this report, as always, in the ““ program. Make sure that the OKVED and OKTMO fields are filled in in the program settings, and for organizations, the full name of the manager. Select the reporting period - “2014”. Next, in the “Documents” menu, select “Tax reporting”. Click the “Add” button and look for our declaration. Select it and start filling it out.

Sample of filling out the Title Page

On this sheet we need to fill in the “Tax period (code)” field. Select the value - “34”. All other fields should be filled in automatically, but it doesn't hurt to check.

An entrepreneur, if he submits a declaration personally, does not indicate anything else. If the declaration is submitted through a representative, then in the field “Accuracy and completeness of the information specified ...” we put not “1”, but “2”, and also indicate the full name of the representative. And in the field “Name of the document confirming the authority of the representative,” we indicate the data on the power of attorney, for example, “Notarized power of attorney AA 123456 dated January 15, 2015.”

An accountant filling out a declaration for an LLC must indicate: if the director submits reports in person - “1” and the director’s full name; or - “2”, full name of the representative and data on the power of attorney, for example: “General power of attorney No. 123 dated November 30, 2014.”

Completing section 1.1

Entrepreneurs without employees indicate “2” in line “102”, and organizations (LLC) - in any case “1”, because They have a director on staff (even if he does not receive a salary). If, for example, an individual entrepreneur carries out an activity transferred to UTII and there are employees for it, but there were no activities according to the simplified tax system, then we indicate “2”.

Lines 140-143 reflect paid insurance premiums, which reduce the accrued tax of 6%. We have nothing to reduce, so we do not indicate anything here.

As always, press the F5 button for recalculation and F6 for verification, and our declaration is ready. All that remains is to sign, affix a stamp if necessary, and submit the declaration to the tax office.

You need to fill out a zero declaration without corrections or errors in the text, and when filling out a document on a computer, there are certain rules that you must adhere to very strictly. Any blots make the declaration invalid. This instruction will discuss in detail how to fill out all pages of the declaration, as well as the rules by which it is written.

What rules apply when filling out a zero declaration?

When downloading a file with a blank declaration, you should consider the following instructions:

The font used when filling out the zero declaration is Courier New with a height of 16 or 18.
All amounts are rounded so that there are no kopecks left. For example, if your amount is 501 rubles 59 kopecks, then it will be rounded up, that is, to 502 rubles. If there were up to fifty kopecks, then the amount would remain equal to 501.
If the declaration is filled out manually, then only in black ink.
It is prohibited to flash your documents.
Each letter is written in its own Excel cell.
If the amount is zero, then you do not put the number “0”, but the dash sign “-“.

Knowing these rules, you can begin filling out zero declaration forms.

How to fill out the zero declaration form No. 1

On title page, which is page number one of the zero declaration, the TIN and checkpoint code are indicated at the very top of the page. If you are an individual entrepreneur, then only the line with the TIN is filled in.
If you do not know your INN for any reason, you can view the code on the official page of the Tax Service of the Russian Federation: https://service.nalog.ru/inn.do.

Enter true information about yourself in all fields of the site and click “Submit Request”. In a few seconds you will see your TIN at the very bottom of the page.

Continue filling out the declaration: indicate your last name, first name and patronymic, payment year. In the “Tax period” column you need to enter the following values:

34 – whole year;
50 – if the individual entrepreneur ceases activity;
95 – if you change the tax system;
96 – if you stop the activity for which you are applying for the simplified taxation system, but will not stop your activity at all.

You can find out the tax authority code at your tax office at your place of residence.
You should know the OKVED code from your documents that you submitted when opening an individual entrepreneur. This number can be taken from the special Rosstat classifier. Check with a staff member for the number of pages required. tax service, since all cases are purely individual.
Don't forget to include your contact phone number.

Now proceed to filling small window left. You should not touch the right window - it is for tax officials.
If you submit the declaration in person, then enter the number “1”, but if by proxy – “2”. But in this case, you will have to submit a notarized power of attorney with all the documents at once.

Put the date and signature.

How to fill out the zero declaration form No. 1.1

On this sheet, as on all subsequent ones, you need to indicate the TIN at the top. The sheet number is filled in with a serial number in the form “00*”. This section is filled out by individual entrepreneurs who pay a percentage of total income.
The OKTMO code is the number of your locality; you can find it in the All-Russian Classifier of Territories. When specifying the amount, do not forget that the number is rounded to the nearest whole number without kopecks.

Lines 020 – 110 are filled in with dashes.

At the bottom of the page, you or your representative signs, agreeing with all entered data and the date of submission.

How to fill out the zero declaration form No. 1.2

This section is filled out by individual entrepreneurs who work according to the “income minus expenses” scheme. The page number will also be 002 because you are choosing between forms 1.1 and 1.2 rather than completing both.
In the OKTMO code field, you also indicate the number of the settlement, according to the territory classifier. And you round the amount to whole rubles without kopecks.

Without a signature and date at the bottom of the page, the document is considered invalid.

How to fill out the zero declaration form No. 2.1.1

This sheet is the third in the entire declaration. Please note that individual entrepreneurs put dashes in lines 110 - 113, 130 - 133 and 140 -143.
In the taxpayer identification column, you put number 1 if you make payments to other individuals; 2 – if you don’t produce it. In other words, the number “1” is for individual entrepreneurs with hired employees, and “2” is for those without them.
Fill out your tax percentage carefully. If you fall under “Tax holidays”, then it will be equal to 0.

Apart from the tax rate, you will not need to provide any information on this sheet. A signature and date are also not required.

How to fill out the zero declaration form No. 2.1.2

This section contains two sheets. Be careful to indicate different page numbers on them.
Put your TIN, and then dashes everywhere.

Please note that the black markings in the lower right and left corners must remain in place. This is not a defect or a mistake.

On the next sheet of the section, put the page number “005” if you filled out all the sheets listed above. Mark the lines with dashes. No signature or date is required on these two sheets.

How to fill out the zero declaration form No. 2.2

This form is filled out by an individual entrepreneur using the simplified tax system “income minus expenses.” Indicate dashes in lines 210 – 253 and 270 – 280. And in 260 – 263 indicate your interest rate.

The maximum rate is fifteen percent.

The squares in the lower right and left corners should also remain intact.

You can submit your zero declaration by mail, via the Internet, or in person.

For many freelancers, things are not always going smoothly with their business. Incomes leave much to be desired, or even none at all. So what should I do? You are registered individual entrepreneur, you need to show income, submit a report and pay taxes. How to do this if there is no income, but you don’t want to liquidate the individual entrepreneur yet?

The report must be submitted in any case.

What is a zero declaration?

Under no circumstances should you ignore filing a tax return - this will only cause you unnecessary problems. It is better to keep all reports from the very beginning, and even in not the most better times don't despair.

The tax office understands that things may not always go well and without problems for an entrepreneur. You may be temporarily inactive (go on vacation, suspend activities due to illness) or not receive any income for some period.

In this case, you need to submit a zero return to the tax office.

________________________

– this is documentary evidence that the individual entrepreneur has not yet been liquidated, but is simply temporarily not working. Such a document can be submitted by different entrepreneurs, regardless of their field of activity. This is a regular declaration that will confirm that there are no movements in the individual entrepreneur’s accounts, i.e. No tax base to pay tax.

________________________

If you pay tax on your income, then you don’t need to pay anything. But if you are on the “income minus expenses” scheme, you will have to pay 1% of income.

In a zero declaration, not all columns contain zeros.

The first page contains information about you. And on the second page in all lines except 001, 010, 020 you need to put dashes. On the third there are also dashes everywhere except line 201.

If you chose the simplified tax system “Income minus expenses”, you need to reflect the loss in the declaration: for the year, for the previous year (if it was transferred), or you can transfer it to the next year.

Do I need to submit zero declarations?

If you are on a simplified system, you must submit a zero declaration. This is done as usual - until April 30 of the following reporting year.

Sometimes an individual entrepreneur mistakenly believes that since there was no income, he is not required to submit any reports. But if the entrepreneur is silent , That:

an inspector may come and check;
a fine may be issued.

Therefore, the declaration must be submitted. If you do not submit a zero declaration on time, you can receive a fine of 1000 rubles based on Article 119 of the Tax Code of the Russian Federation .

Some individual entrepreneurs consider a zero declaration as a way to deceive the state, and constantly submit it - they say, I don’t earn anything, I’m as naked as a falcon. But you shouldn’t joke with the tax office: this way you can attract the attention of the inspectorate. They will suspect you of fraud or think that since there is no income, it’s time to close you down as unnecessary. An audit may be carried out, and then do not expect any concessions; you will have to answer to the fullest extent of the law.

Therefore, you only need to submit a zero declaration when you really have no income.

The declaration can be submitted in person or by sending a manager. If you don’t want to show yourself to inspectors at all, you can send it by mail or submit it electronically.

Ask the tax authorities to make a note that the documents have been submitted: this way, neither you nor they will have questions in the future.

Please note two important points:

in some tax offices, zero returns can be accepted by an individual;
The day of filing the declaration is considered the day it was sent, not received (if you did not submit it personally).

Be friends with the tax office - this way you can avoid many unnecessary problems.