Zero declaration form according to the standard system. How to fill out a zero tax return for an individual entrepreneur or LLC using the usn system

It often happens that at the beginning of activity, after registering an LLC or individual entrepreneur, it is not possible to start your own business for several reporting periods. As a result, there are expenses, but no income. Or there are no business transactions. And here the question arises: “Is it necessary to report to the tax authorities or the Pension Fund in the absence of activity?” The answer is clear - they are required to report within the appropriate deadlines, submitting zero declarations or calculations, so as not to receive a fine. This applies to all taxpayers, organizations, and individual entrepreneurs, no matter what tax system they are on. The mere fact of lack of activity is not a violation. But for failure to submit (late submission) of zero declarations, fines in the amount of 1000 rubles are provided.

Who submits a zero declaration under the simplified tax system

LLCs and individual entrepreneurs must submit a zero declaration under the simplified tax system in the form KND-1152017. It assumes the presence of a zero book of income and expenses. You can show the expenses reflected in KUDiR in the declaration according to the simplified tax system with the object (Income minus expenses) and then transfer them to the next period. KUDiR is not registered with the tax office.

A zero declaration is submitted if during the reporting year there was activity, but there was no income, or for a newly registered organization or individual entrepreneur whose financial and economic activities were not carried out.

Features of filling out a declaration according to the simplified tax system

The first page of the declaration does not cause any difficulty when filling out. It indicates the TIN and KPP (individual entrepreneurs indicate only the TIN). Next, enter the adjustment number – “0”, tax period – “34”, reporting year – indicate the year of filing the declaration, tax authority code – the first 4 digits of the TIN. The full name of the individual entrepreneur or the name of the organization is indicated. The “OKVED” column contains Rosstat data. At the end of the page the director's full name, date, signature and seal (if any) are indicated.

On page 2 of the declaration, almost all lines have a dash, with the exception of the following lines:

001 - write “1” or “2” (depending on the object of taxation).
010 - indicate OKTMO code.
020 - advance payment amount, no later than April 25
080 - data is correlated with line 020.

On page 3 of the declaration, dashes are placed in all lines except page 201, where the tax rate is indicated (6 or 15 depending on the region).

TIN and KPP are indicated on each page of the declaration.

Deadlines for submitting a zero declaration of the simplified tax system

Zero declaration on UTII

There is no sample of a zero UTII declaration, since the law does not provide for the submission of such declarations. If there is no activity falling under UTII, then the taxpayer is deregistered as a UTII payer. To do this, you need to fill out an application in the form UTII-3 for an LLC or UTII-4 for an individual entrepreneur. But at the same time, he has the right to switch to the simplified tax system from next month.

Who submits a single (simplified) zero tax return

Organizations and individual entrepreneurs located on OSNO are required to submit a single (simplified) tax return in the form KND-1151085 for the quarter in which there were no movements in the cash register or current account, and there was no land, transport or other taxable items. This fact is monitored by the tax authorities. For all taxpayers who have submitted such a declaration, the tax authority requests the banks for movements in their current accounts.

Features of filling out a single (simplified) tax return

Page 1 of the declaration.
It indicates the TIN and KPP (individual entrepreneurs indicate only the TIN). Next, enter the type of document - “1” - primary, reporting year - indicate the year of filing the declaration, enter the tax authority code - the first 4 digits of the TIN. The full name of the individual entrepreneur or the name of the organization is indicated. OKTMO codes are indicated for each region. The “OKVED” column contains Rosstat data. At the end of the page the director's full name, date, signature and seal (if any) are indicated.

Next, fill out the table, which includes all zero taxes:
The first column indicates taxes: VAT, income tax, property tax. Personal income tax is not included here. The second column indicates the head of the Tax Code of the Russian Federation, the third - the tax (reporting period) and the fourth - the quarter number.
Organizations, along with a single (simplified) declaration, submit financial statements: balance sheet and profit and loss account.

Designations:
Tax reporting period: 3 – for a quarter, 0 – for a year.
The tax period for tax is a calendar year, with reporting periods: quarter, half-year and nine months, then the tax (reporting) period is reflected - per quarter - 3; – half-year – 6; – 9 months – 9; – year – 0.

Page 2– intended for individuals without a TIN.

Deadlines for submitting a single (simplified) zero tax return

1st quarter – until 20.04,
2nd quarter – until 20.07,
3rd quarter – until 20.10,
4th quarter – until 20.01.

If at least one transaction appears on the cash register, current account, or objects of taxation appear (land, transport, etc.), then you will have to report for each tax separately.

Who submits a zero VAT return?

Organizations and individual entrepreneurs located on OSNO are required to submit zero declarations in the form KND-1151001 in the absence of taxable items and VAT deductions. Starting from 2015, the zero declaration must be submitted electronically.

Features of filling out a zero VAT return

Only page 1 and page 2 are filled out in the declaration.
It indicates the TIN and KPP for the organization, individual entrepreneurs indicate only the TIN.
Place code: 400,
Tax period code: 1st quarter -21, 2nd quarter - 22, 3rd quarter - 23, 4th quarter - 24.
Each region has its own OKTMO codes, the BCC for VAT is uniform throughout Russia.

Deadlines for filing a zero VAT return

Available quarterly within the following terms:

1st quarter – until 20.04,
2nd quarter – until 20.07,
3rd quarter – until 20.10,
4th quarter – until 20.01.

Who submits a zero income tax return?

Organizations on OSNO that have movement on their accounts, in the absence of taxable income and expenses, submit zero income tax returns in the form KND 1151006.

Features of filling out a zero income tax return

Only the Title Page, pages 2,3 Section 1 (1.1, 1.2) and Sheet 02 are filled out in the declaration.
If the taxpayer does not calculate monthly advance payments of income tax, then Subsection 1.2 of Section 1 (page 3) is not submitted.

Designations:
Codes by location (accounting):

213 – at the place of registration of the largest taxpayer;
214 – at the location of the Russian organization;
221 – at the location of a separate division of a Russian organization that has a separate balance sheet;
245 – at the place of registration with the tax authority of the foreign organization;
281 – at the location of the real estate property (in respect of which a separate procedure for calculating and paying tax has been established).

The OKTMO codes for each region are different, the KBK of the Income Tax is the same for everyone.

Codes for reorganization and liquidation:

“1” – for conversion;
“2” – for merging;
“3” – for separation;
“4” – for joining;
“5” or a dash – for division with simultaneous addition.

Deadlines for filing a zero income tax return

1st quarter – until 28.04
2nd quarter – until 28.07
3rd quarter – until 28.10
4th quarter – until 28.03.

Tax period codes (cumulative):

21 – 1st quarter,
31 – Half year,
33 – 9 months,
34 – Year.
50 – Upon liquidation

Who submits a zero declaration 3-NDFL

Individual entrepreneurs under the general regime are required to submit Declaration 3-NDFL in the form KND-1151020 if there is movement on accounts, but in the absence of taxable income and expenses.

Features of filling out the zero declaration 3-NDFL

In the declaration, only page 1 and page 2 are filled in, all other sections and sheets (section 1, section 6, sheet A, sheet B, sheets C, D1, G1) remain empty.

Notation.
Taxpayer category codes:

720 – IP;
730 – notary;
740 – lawyer;
760 – other individual;
770 – individual entrepreneur head of a peasant (farm) enterprise.

Country code: Code 643 – Russia.
Document type code: Code 21 – passport.
Tax period (code): 34 (upon liquidation - 50).

Deadlines for submitting a zero declaration 3-NDFL

The declaration is submitted once a year, before April 30, the year following the reporting year. When deregistering an individual entrepreneur, the declaration is submitted for less than a full year.

The individual entrepreneur has the obligation, simultaneously with 3-NDFL, to submit 4-NDFL to the tax authority, which indicates the amount of expected income for the year. If in the current period the expected income is not confirmed by more than 50%, then a new 4-NDFL declaration is submitted.

Who submits zero accounting reports

Organizations located on OSNO are required to submit a zero balance sheet and a zero profit and loss statement in the form KND-0710099.

Features of filling out a zero balance

The balance sheet is never completely empty, since at the time of creation the LLC forms an authorized capital. For example, the authorized capital of an LLC is 15,000 rubles. Then, depending on the method of forming the authorized capital, the balance will look like this.

The authorized capital is formed by the following materials: In the balance sheet assets on line 1210 (Reserves) - 15, on line 1200 (total for section 2) – 15, on line 1600 (Balance) 15;
The authorized capital is formed by the following funds:
The balance sheet assets on line 1250 (Cash) -15, on line 1200 (total for section 2) – 15, on line 1600 (Balance) 15;
In the balance sheet liability on line 1310 (Authorized capital) we set 15, on line 1300 (Total for section 3) -15, and on line 1700 (Balance Sheet) we also set 15.

Taxpayer Identification Number (TIN) and checkpoint are indicated on all pages. The title page indicates the OKPO code (type of activity), form of ownership (according to OKFS), and legal form (according to OKOPF). Unit of measurement: thousand rubles. (OKEY code 384). All other lines of the balance sheet are marked with a dash, with the exception of the above lines relating to the authorized capital.

Deadlines for submitting zero balance

Zero balance is due quarterly within the following terms:

1st quarter – until 30.04
2nd quarter – until 30.07
3rd quarter – until 30.10
4th quarter (annual) – until 30.03.

As noted earlier, the balance cannot be completely empty. For late submission of the balance, a fine of 200 rubles is provided.

Features of filling out a zero profit and loss statement

Deadlines for submitting a zero profit and loss statement

The zero report is submitted quarterly within the following deadlines:

1 sq. – until 30.04
2 sq. – until 30.07
3 sq. – until 30.10
4 sq. (annual) – until 30.03.

For late submission of a zero profit and loss statement, a fine of 200 rubles is provided.

Zero declaration 2-NDFL

There is no sample 2-NDFL zero declaration, since the law does not provide for the submission of such declarations.

But the tax authorities require you to report the reason for non-accrual and non-payment of wages. The letter is drawn up in any form addressed to the head of the inspection in 2 copies. The text is something like this: “Due to the lack of a portfolio of orders and the preparatory work for organizing a business, business transactions were not carried out, wages were not accrued, and there was no movement on the current account. It is planned to begin operations next year.”

The tax authority, having received such a letter, will consider your organization to be operating and will not take measures to force the liquidation of your company.

Reporting to extra-budgetary funds

If an individual entrepreneur does not operate and does not have employees, he still must pay fixed contributions to the Pension Fund for himself. In this case, there is no need to submit a report to the PRF.

Unlike an individual entrepreneur, a director in an organization is an employee and must be accountable for him even if wages are not accrued. That is, you need to submit zero reports RSV-1, 4-FSS.

Zero reporting on corporate property tax, water, land, transport, etc.

If an organization does not own taxable property, it is not recognized as a payer of corporate property tax and is not required to submit a zero property tax return.
If an organization does not own or use land, then it is not required to submit a zero land tax return.
If an organization does not own vehicles registered with the traffic police, then it is not required to submit a zero transport tax return.
Hence the conclusion for all other taxes not listed in this article that in the absence of objects of taxation there is no obligation to submit zero declarations.

In the absence of turnover or certain indicators, the individual entrepreneur must submit zero reports. How to submit individual entrepreneur reports with zero indicators is described in the article.

In the absence of turnover or certain indicators, the individual entrepreneur must submit zero reports. We will tell you below how to submit individual entrepreneur reports with zero indicators.

Zero personal income tax reporting for individual entrepreneurs

Individual entrepreneurs without employees do not submit personal income tax reports in principle.

If a businessman employs people and pays them income, the individual entrepreneur must submit forms 6-NDFL and 2-NDFL.

If employees have never been paid income in a calendar year, then the individual entrepreneur is not a tax agent. Therefore, there is no need to submit empty forms 6-NDFL and 2-NDFL. Thus, zero reports 6-NDFL and 2-NDFL simply do not exist.

The situation is different with the 3-NDFL declaration. If an individual entrepreneur did not conduct business during the year and, as a result, did not receive income, he will need to submit a zero 3-NDFL.

The zero declaration includes a title page, sections 1 and 2.

Zero reporting on insurance premiums

Individual entrepreneurs submit all reports on insurance premiums only if they have employees. If there are no employees throughout the year, then there is no need to submit zero reporting.

The reporting of individual entrepreneurs to the Pension Fund consists of one form - SZV-M. It is applied to employees. If the individual entrepreneur has employees, he submits this form. If there are no employees, it doesn’t rent. There cannot be a zero SZV-M.

Businessmen and their employees submit a zero calculation for insurance premiums to the Federal Tax Service if the individual entrepreneur’s employees did not receive money during the reporting period. In the zero calculation you need to add the title page, section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

If there are no payments, you must submit a zero form 4-FSS to the Social Insurance Fund. You must submit 4-FSS with zero values before the 25th day of the first month of the 1st, 2nd, 3rd, and 4th quarters. Zero 4-FSS includes the title page, tables 1, 2 and 5.

Other zero reporting of individual entrepreneurs

If an individual entrepreneur is a VAT payer (individual entrepreneur on OSNO), in the absence of purchase and sale transactions, you must submit a zero VAT return. The VAT zero includes a title page and section 1.

Simplifiers must send a zero declaration to the tax authorities under the simplified tax system in the absence of income.

If the individual entrepreneur’s taxable object is “Income,” the simplified zero declaration must include the title page, sections 1.1 and 2.1.1.

For the object “Income minus expenses”, the businessman must include the title page, sections 1.2 and 2.2 in the zero declaration under the simplified tax system.

Depending on the nuances of the activity, some individual entrepreneurs using the simplified tax system will have to include sections 3 and 2.1.2 in the zero declaration.

Individual entrepreneurs on UTII always submit a declaration with indicators; a zero UTII declaration does not exist in the tax world.

Thus, individual entrepreneurs’ reporting on OSNO, simplified tax system and UTII may be zero only for some taxes.

Not always and not every entrepreneurial activity ultimately turns out to be successful. Or, for some reason, the entrepreneur suspends his own business. In both cases, he is obliged to submit reports to the Federal Tax Service. For this situation, there is a zero declaration for individual entrepreneurs.

General concept of zero declaration

Taxes are mandatory payments that cannot be waived or avoided, especially for those engaged in business activities. When receiving a profit, the individual entrepreneur must reflect the amount in a special declaration, however, there are cases when no profit was received for a particular quarter. This does not exempt the taxpayer from filing reports. In such cases, a zero declaration is submitted, which has its own deadlines, filling rules and a number of other nuances.

Thus, an individual entrepreneur provides evidence of the lack of receipt of funds and notifies the tax office about this. If the individual entrepreneur did not conduct actual activities, then “zero” is also rented until the official closure. Timely filing of a zero-income declaration is a prerequisite for any organization, individual entrepreneur and certain categories of individuals. Only in this way can you avoid problems with the tax office, as well as save yourself from fines. There will be no difficulties when filling out this document, since the zero declaration form is quite simple.

What is a zero declaration of individual entrepreneurs?

Many of us have the desire to have our own business, but the burden of being an individual entrepreneur can be overwhelming. Competition, liquidation, bankruptcy or closure of a business - no matter how things go in the business, reporting to the tax authorities must be provided without fail; ignoring this obligation is strictly prohibited.

It is considered quite normal that an individual entrepreneur is in a state of temporary inactivity. In other words, its commercial and economic activities may not be carried out. However, in this case, a zero declaration of the individual entrepreneur is submitted, which is submitted to the appropriate tax office at the place of registration of his own business. This rule applies to entrepreneurs of all categories and fields of activity.

A zero declaration of individual entrepreneurs allows you to show regulatory authorities that the company actually exists, reports, but has been inactive for some time. The essence of this type of declaration is that a tax base will not be formed, but evidence of lack of income will be taken into account and reflected. This is extremely important, since the indicators of the tax base are used to calculate payments received to the state treasury.

Do I need to take zero marks?

The attention of the tax inspector is drawn to organizations and individual entrepreneurs that show large amounts of profit or, conversely, “zero” turnover. Sooner or later an audit will come, it is better to meet it with a full package of declarations that were accepted by the tax authority when submitting reports, otherwise a fine and consequences cannot be avoided.

Due to their own incompetence in this matter, some novice entrepreneurs believe that a zero declaration is an excellent way to hide their actual income. Not everything is as simple as it might seem at first glance. For such cases, a whole analysis of the company’s accounts is carried out, an inspection of the territory to determine its actual location, counter checks are set up, and relationships with all possible counterparties are checked. As a result, if you hide your income, you can end up with a criminal sentence.

No complex operations are required. It is enough to understand what a zero tax return is, study the nuances of filling it out and the deadlines for submitting it, then there will never be any problems with tax inspectors.

What is the simplified tax system?

When starting his business activity, the taxpayer chooses the main object of taxation, based on which the form of the declaration itself, the rules for filling it out and submitting it will depend. One of the most popular types of tax systems is the simplified tax system. In this case, a zero declaration is also filled out if no funds have passed through the accounts for the whole year. There is simply no tax base with such a reporting system.

For example, a “zero” can be submitted at the initial stage of a company’s activities, when registration has just been completed, or vice versa, if the business did not bring any results and turned out to be unprofitable. If an organization submitted information to the tax office for liquidation in the middle of the year, then a zero declaration is submitted for an incomplete year.

Submitting reports to the simplified tax system

As mentioned earlier, the simplified taxation system is the most attractive reporting system. In this case, a zero declaration is submitted, which is also attractive because it is easy to fill out and submit to the tax office. Moreover, it does not matter at all what object of taxation is chosen, the “zero” can be surrendered in any case.

There is one caveat. When choosing the object of taxation “income”, the tax base will be absent, as well as the receipt of profit. If the object is “income minus expenses,” even if a loss occurs, then it is necessary to pay a tax in the amount of 1% of the amount of income.

Thus, a zero declaration of the individual entrepreneur of the simplified tax system can be submitted only under conditions when the company did not operate and there were no income.

Why submit zero individual entrepreneur declarations to the simplified tax system?

Individual entrepreneurs and any organizations are required to submit information on the results of their activities for the reporting period. The tax inspectorate does not care at all whether the taxpayer had income or not. Of interest is the result, which the inspectors subsequently work with. It is the zero declaration that is important so that you can correctly submit information at the initial stage of your business or, conversely, when closing it, when the main profit indicators are missing.

There are many factors that prompt a taxpayer to submit “zero” information, and this is sometimes done in order to prevent penalties from government employees or when there is an urgent need, for example, when the activities of an individual entrepreneur are closed. Every entrepreneur must know when he can submit zero indicators and how correct this is.

Reasons for submitting reports

As mentioned earlier, every year at the end of the tax period, entrepreneurs using the simplified tax system must submit information about their income to the tax office. The main reasons for this may be the absence of any activity for the entire tax period or zero profit figures. There are also reasons for this:

registration with the tax authority and registration of one’s activities when financial activities have not yet been carried out;
earning zero profit due to ineffective business management;
seasonal income generation.

As a result of all this, you need to understand that “zero” can simply save a business from unnecessary checks and give impetus to proper and legal development. All that remains is to understand the procedure for completing the document.

Filling procedure

For any entrepreneur, filling out a zero declaration will seem quite simple and convenient. You can always download a ready-made form on a specialized website or ask the tax office staff. The form of the document forms is similar to all other declarations, but there are more dashes than any data.

Looking through the finished sample zero declaration, you can highlight several main points:

an individual entrepreneur fills out the first page of the document with his own hand, correctly indicating his information (TIN, OGRNIP, OKVED, OKTMO code, and so on);
the remaining pages contain dashes, with the exception of lines 001, 002, 003 201;
there is no need to make any calculations.

You should fill out the declaration with a black gel pen and strictly block letters. Neglecting these simple requirements will lead to the fact that the document will simply not be accepted and will be forced to redo it. All pages must be numbered and amounts must be indicated in rubles. Only completed pages are returned, empty pages are not. If there is an existing seal, it is placed only on the first sheet of the declaration in the appropriate place. No stitching or binding.

Rules for submitting a declaration

After filling out the zero declaration, you should understand the basic rules for its submission. This is a question that new entrepreneurs often face. As a rule, the tax authorities, where the main sample of the zero declaration of the simplified tax system and individual entrepreneurs are located, indicate the deadlines and rules for submission. This information is also contained in production calendars, but it is better to immediately note and remember a few rules for yourself.

The choice of form depends on the type of taxable object; it is important not to confuse anything. An individual entrepreneur can submit a zero declaration in several ways:

in personal presence at the tax authority at the place of registration of the business with the provision of an identification document (2 copies are made);
through telecommunication channels (TCC), which are available in all tax services that work with electronic reporting;
through the post office, by registered mail with notification.

If an individual entrepreneur submits a declaration in person, the document should be printed in duplicate. It is very important to have a second copy on hand, so that later you will always be able to document the reports submitted on time.

Penalties for late submission of declarations

The principle of work in tax inspectorates is strict adherence to deadlines. All their work is controlled by the Federal Tax Service, which, in turn, sets its own requirements and deadlines. To ensure timely submission of reports, all methods are provided, including a sample zero declaration for individual entrepreneurs, so that no questions or fines arise for violating the deadlines or completely ignoring the filing of the zero declaration.

Today, for violating the deadlines for filing a zero return, a fine of 1000 rubles is provided with the issuance of a corresponding act and a decision on a tax violation.

Strict adherence to deadlines

To avoid such problems, the taxpayer should always know where to look for a new and current sample of the zero declaration, since changes and filing deadlines may periodically appear in it. Individual entrepreneurs submit zero declarations no later than April 30 for the previous year.

This is a very realistic period to prepare all the reports, especially if they are zero. If all filling rules and submission deadlines are followed, the taxpayer will never have problems with the tax authorities.

Tax reporting of enterprises using a simplified taxation scheme consists of the annual filing of a declaration for the past reporting period. This obligation continues even if the entrepreneur did not receive income for the tax year in question. In such situations, it is necessary to submit a declaration, which in accounting practice is called “zero”.

What is a zero declaration?

A zero declaration under the simplified tax system is the most common “simplified” declaration, confirming that, based on the results of activities in the expired reporting period, the organization does not have a tax base for paying tax. As a rule, the “zero” blank is filled in by entrepreneurs who did not actually work in the reporting year (for example, the company was recently registered and has not yet begun to function) or their activities were unprofitable.

If the activity was not really carried out, then dashes are entered in the declaration columns intended for entering data for calculating the tax base and the amount of tax. The use of the tax scheme “15% of income minus expenses” assumes that the indicators in the reporting document will not always be empty: it may reflect expenses that are carried forward as a loss to the next period.

“Idle” organizations that decide to officially cease their activities before the end of the tax period submit a declaration for an incomplete year.

No special form is provided for providing “zero”: the one approved for all “simplified” by Order of the Ministry of Finance of the Russian Federation No. 58 n dated June 22, 2009 is used. In 2014, this order is in effect in the 2012 edition (dated August 20). To fill out a zero declaration under the simplified tax system, you can visit our website.

How to fill in the “zero”?

Since there are no calculations in the zero declaration, its registration does not present any difficulties.

The following information is entered into the form on the first page:

TIN/KPP in accordance with the registration documents of an individual entrepreneur or organization;
in the “adjustment number” cell – 0;
the reporting year for which data are provided;
in the tax period column - 34 (calendar year) or 50 (in case of reorganization, closure of an enterprise or change of tax regime);
Federal Tax Service department code;
code of main activity according to OKVED;
name of the organization or full name of the entrepreneur.

The correctness of the information specified in the declaration is certified by the signature of the individual entrepreneur or the director of the LLC, indicating the last name, first name and patronymic of the responsible person, the date of preparation of the document and a stamp on the title page in a place specially designated for the imprint.

On the second page you must indicate:

line 001 - object of taxation (select number 1 for income, 2 for income minus expenses);
line 010 – in the OKATO code field, from January 1, 2014, the OKTMO code is indicated;
line 020 – budget classification code depending on the number entered in line 001 (for 1 – 182 1 05 01011 01 1000 110, for 2 – 182 1 05 01021 01 1000 110).

The remaining cells on sheet No. 2 are crossed out.

On the third page, dashes are placed everywhere except line 201. In it, you must indicate the tax rate applied by the enterprise. For the object of taxation “income” it is 6%, for “income minus expenses” – 15%.

The second and third sheets also duplicate the TIN/KPP of the organization, and affix the date and signature of the company representative.
To correctly prepare documents, use ours.

Filing a nil return

The completed declaration must be submitted to the territorial tax authority in any of the permitted ways:

in person (in 2 copies, one of which remains in the hands of the taxpayer with a mark on the delivery of the document);
in electronic form via Internet channels;
by mail (registered or valuable mail with a list of attachments and notification of delivery of the item).

For the provision of “nulls” the same deadlines are provided as for regular simplified taxation system declarations. Zero reporting for an LLC must be generated and submitted to the Federal Tax Service by March 31; for individual entrepreneurs, the last date for submitting documents is April 30.

Violation of the deadline for filing a zero declaration is punishable by a fine of 1,000 rubles. If there is a 10-day or more delay in reporting, the company’s current account may be frozen.

The procedure for submitting zero reporting for individual entrepreneurs and LLCs on the simplified tax system in 2015 remains the same, but it is necessary to monitor changes: the declaration forms are expected to be updated in the near future. It is likely that the tax service will accept returns for 2014 using a new form.

Having summed up the work for the last calendar year, all organizations and individual entrepreneurs must report taxes. This also applies to those who apply the simplified taxation system and did not receive income during the reporting period. How to submit a zero declaration under the simplified tax system?

“Zero declaration” – what is it?

Of course, the concept of a “zero” declaration is absent in our legislation, which is a purely colloquial option. In fact, such a document is an ordinary declaration that is filled out for the past tax period, however, it confirms that there is no movement of funds through the entrepreneur’s accounts. Consequently, a tax base for paying taxes is not formed. This information is reflected in the declaration.

But this does not mean at all that you need to enter zeros in all columns of the document. For example, if the tax is paid according to the “income minus expenses” scheme, then the document should reflect the loss that was received last year. Or a loss received earlier, but carried forward to subsequent years. In addition, if the object of taxation is income, then in the absence of it there is no need to pay tax, but if the income-minutes-expenses scheme is used, then even if there are losses, you will have to pay a tax that will be one percent of the income.

It is worth remembering that lack of income does not exempt you from reporting. And if an organization or individual entrepreneur fails to submit a zero declaration on time, they face a fine.

USN: features of taxation

A significant part of individual entrepreneurs in our country uses the simplified taxation system (STS). This means that tax can be paid either on income only (6%) or on the difference between income and expenses (15%).

Entrepreneurs working under the simplified tax system file a tax return once a year, indicating actual income and expenses. In what cases is zero reporting filed for an LLC or individual entrepreneur? If in fact there is no activity and there is no income during the reporting period. How can this be? There are several options, for example:

An individual entrepreneur or LLC has just been registered and financial activities have not yet been carried out;
the activity is seasonal;
the activity is not economically efficient.

When do you need to submit zero reporting?

According to the law, a declaration under the simplified tax system must be submitted:

If the activity was not actually carried out and no income was received, then at the end of the tax period you need to submit a zero declaration according to the simplified tax system and information on the average number of employees (if the individual entrepreneur does not have employees), as well as the 4-FSS calculation and the RSV-1 calculation - these are submitted quarterly (if an individual entrepreneur or a legal entity working on the simplified tax system has employees).

How is a zero declaration filled out?

Filling out is done by hand or on a computer and there is no need to make any calculations, since there are no amounts. All data is indicated in cells, from left to right, without errors or blots. And in order to submit reports correctly, you need to fill out the necessary cells.

First page

TIN and KPP are filled out in accordance with the registration documents of the individual entrepreneur or LLC (individual entrepreneurs fill out only the TIN);
in the “adjustment number” column “0” is indicated;
in the “reporting year” column - indicate the year for which the declaration is being filled out;
in the “tax period” column, as a rule, “34” is indicated - calendar year (with the exception of reorganization, liquidation or transition to another tax system, in these cases “50” is indicated);
You should also indicate the code of the tax authority where the document is submitted;
the column “OKVED code” is filled in in accordance with Rosstat data;
the name of the LLC or individual entrepreneur, which is written in the first line (for an LLC you need to indicate the name, and for an individual entrepreneur only the last name, first name, patronymic);
in the “reliability ...” section, you should indicate the last name, first name, patronymic of the individual entrepreneur in three lines (if we are talking about an individual entrepreneur) or the position of the taxpayer’s representative (if we are talking about an LLC, then most likely it will be the general director), who will then put signature confirming the accuracy of the specified information;
in the “date” column the date of signing the document is indicated;
the seal is placed only on the first page (title page), where the place of printing is indicated - M.P.

Second page

On page No. 2 the following lines are filled in:

001 – “object of taxation”: if the object of taxation is income, “1” is indicated, if income is expenses, then “2”;
010 - “OKATO code”: it is different for each region;
020 – “KBK”: for income - 182 1 05 01011 01 1000 110, for income-expenses - 182 1 05 01021 01 1000 110 (for payments from 2011);
080 – “budget classification code”: the same information is indicated here as in line 020.

All other lines and cells are marked with dashes.

Third page

On the third page, you should fill out only one line - 201 “tax rate”: in it you should indicate the rate at which the tax is calculated. This can be 6 or 15% (6 for those who pay tax on income, 15 for those who pay according to the “income minus expenses” scheme). But it is possible that a different rate is set in a particular region. In this case, you need to specify it. In this case, the entry is made in Arabic numerals without the “%” sign, and in those cells that remain empty, a dash is entered.

In addition, on all sheets it is necessary to duplicate the TIN and KPP lines, as well as put down the date (it must be the same as on the first page) and the signature of the individual entrepreneur or official, which confirms the accuracy of the information specified in the declaration.

Zero reporting of individual entrepreneurs to the simplified tax system in 2014 is submitted according to the same rules as in previous years. To date, some changes have occurred in the tax area, but they did not affect the rules for filling out and submitting a zero return for individual entrepreneurs on the simplified tax system. So this document must be completed and submitted to the tax authority by the entrepreneur himself in person, via the Internet or by post (by certified or registered mail with notification) no later than April 30 (for an LLC - March 31). If the declaration is submitted in person, then you should make a copy, which will have a stamp from the tax authority indicating the entry number and date of acceptance of the document. Such a copy will confirm that the reporting was submitted on time.