What sections are required in the tax return usn. What is a tax return under the simplified taxation system (simplified taxation system)? Sample of filling out a new reporting form

Starting to engage in entrepreneurial activity, you register as an individual entrepreneur or LLC and involuntarily think that you will have to not only pay tax, but also fill out all sorts of papers, and most importantly, a declaration! And how to do this if you don’t even have an idea what its form looks like? In fact, there are no particular difficulties here.

Let's take a look at everything in order: what kind of form is needed, how to fill it out and what numbers to write in it when using USN-Income. First, consider the income option, and at the end there are explanations for those who submit a zero declaration. So, how to fill out a simplified tax return (income): step by step instructions.

Step 1: check the form for relevance

This must always be done. Some changes appear in the legislation all the time, you could simply miss the information that the form of the declaration has changed, forget about it and the like. We always check the relevance of the form!

The current form of the declaration is approved by Order of the Federal Tax Service No. ММВ-7-3 / [email protected] from 26.02.16

You can download the form itself in any information and legal system, for example, "Consultant-Plus" or on our website at the link:. Each declaration is accompanied by a detailed order of filling, it must be read! Finding it in the legal database is also not difficult.

Step 2: Dealing with Sheets

You can download a version of the completed declaration at THIS link. Everything is filled with abstract figures for example!

So you got a declaration form for the simplified tax system, what to do next with it? In theory, you have eight sheets in front of you: the title page, sections - 1.1, 1.2, 2.1.1, 2.1.2, plus section 3. You do not need to fill out everything. When simplified with an object, income must be submitted to the tax office on the title page, sections 1.1, 2.1.1 and 2.1.2. Section 3 is completed as needed only if you received earmarked funding (property, works or services).

As a result, all unnecessary sheets are put aside and we don’t remember about them anymore. In the most general case, you will have six sheets left, so we will fill them in (title book and three sections).

Step 3: What to write on the cover page

Let's look at each field in turn.

In the article I will talk about what you need to put dashes in empty cells (in theory, this is the case), BUT this is not required everywhere. For some reason, each tax office speaks differently, someone asks, and someone says that you just need to leave the fields blank.

First, we enter information about the TIN and KPP (at the very top of the page). You can take them from the certificate of registration with the tax authorities. In the remaining empty cells we put dashes. TIN and KPP are present on all sheets of the form, so we immediately fill them in the appropriate fields on other pages. The page number is written in the format "001", "002", "003".

"0 - -" when the declaration is primary;

The field with the tax period code is filled in according to the provisions prescribed in the Filling Procedure. In the declaration for the year we put "34". Next, indicate the reporting year (for which we draw up a declaration). In the following cells we put the code of your inspection, for example "5126". For the field "at the location (accounting)" you need to look into the Procedure for filling out the declaration, and specifically in the third appendix to it. When submitting a declaration at the location of the LLC, we put "210", at the place of residence of the individual entrepreneur - "120".

Further, in the large field “Taxpayer”, for the organization we write its name as in the constituent documents (usually it looks like “Limited Liability Company “Solnyshko”), for individual entrepreneurs, we write the full name as in the passport.

Attention! The words are separated by spaces (empty cells), the remaining cells on the incompletely used line and the empty lines below are filled with dashes. Do not forget that in general, dashes must be put in all remaining empty cells.

Specify the code of your activity according to OKVED.

We fill out information on the form of reorganization and TIN / KPP if necessary, otherwise we simply put dashes.

Then we write down the contact phone number, the number of pages on which the declaration is filled out, and the number of sheets in the application (if there are none, dashes).

Now let's move on to the verification part. What should I write here "1" or "2"? And how to fill in the following columns? Everything depends on the situation.

When the information is confirmed by the taxpayer himself, then “1” is put. If you are an LLC, then the full name of the head is indicated on the lines, then his signature should be, the date is affixed. If you are an individual entrepreneur, then you no longer need to write your full name (all this is above, so there will be dashes), we put only the signature and date.

When you do not confirm the information yourself, but submit the declaration through a representative, then “2” is put. If your representative is an individual, then his full name is written, his signature and date are put. If the representative is a legal entity, then the full name of the individual authorized by the power of attorney is written. This person puts his signature (do not forget about the date). Then the name of the legal entity must be written, and the signature is certified by the seal of this organization.

The next field should contain a document confirming the authority of the representative (this can be a regular power of attorney, order, etc.). These documents will form an annex to the declaration.

We do not touch the section intended for the tax employee, all the cells there remain empty.

Here is an example of a completed cover page, but it’s better to download the full form from the link above:

Step 4: fill out sections 2.1.1 and 2.1.2

Why are we skipping section 1.1? It is necessary to put down the values ​​​​of the tax payable in it, and for this you first need to fill in the information in sections 2.1.1 and 2.1.2.

In the previous declaration form for the USN-Income, there was one section 2.1, now it has been divided into two parts. What are these changes? The fact is that in 2015 they introduced a trading fee - someone already pays it, someone else does not. It was introduced, of course, not for all types of activities, but only for those related to trade. According to the legislation, the amounts of the paid sales tax can be accepted as a deduction from the tax. It is logical that all these calculations must now be shown in the declaration. How to do it? Let's start in order.

First, fill out section 2.1.1 - it is filled in by all payers of the USN-Income. Whether you pay a trading fee or not, it doesn't matter. In principle, the order of filling it out corresponds to how section 2.1 was filled out in the old form.

So let's go line by line:

102 - put "1" if there are employees, "2" - if you are an individual entrepreneur and work alone;

110-113 - put the amount of income received. Please note: they are indicated in rubles and on an accrual basis!

120-123 - set the tax rate used. According to the latest changes, regions can reduce the rate for the USN-Income, and individual taxpayers can generally use a zero rate. In this regard, instead of one field with a rate of 6%, 4 fields appeared in the old form, where you yourself need to put down the tax rate.

130-133 - we set the amount of tax (also on an accrual basis!). We simply multiply the income from the previous lines 110-113 by the rates from lines 120-123;

140-143 - we set the amount of contributions for the periods for which we reduce the tax (also on an accrual basis).

Important! For all the listed lines, there is a hint formula for the calculation next to it.

Example: you are an individual entrepreneur - there are no employees, income by quarters turned out to be 80, 90, 90, 120 thousand rubles.

Moreover, incomes were received (in equal proportion) from two types of activities - from trade and, accordingly, a trade tax and another were paid. You paid contributions “for yourself” in 2017 quarterly - 3 quarters in equal installments of 6,997 rubles and in the 4th quarter - 6,999 rubles (27,990 rubles in total). We will distribute them between the types of activities, attributing the payment of contributions of 50% to each of them. The additional contribution from exceeding 300 thousand rubles was transferred already in 2018.

If in 2017 you received income from activities for which no sales tax is paid, then, accordingly, you would not distribute insurance premiums and did not fill out section 2.1.2 of the Declaration.

Line code	Meaning
110	80 000
111	170 000
112	260 000
113	380 000
Tax rate,%
120		6,0
121		6,0
122		6,0
123		6,0
130	4 800
131	10 200
132	15 600
133	22 800
140	2 400
141	5 100
142	7 800
143	11 299

Lines 140-143 cannot exceed their respective lines 130-133. If the amount of contributions to be deducted is more than the tax, then we indicate the amount equal to the tax. For example, 3,498 rubles (6,997:2) is more than the advance payment for 1 quarter (2,400 rubles). Accordingly, we put in line 140 the value of 2,400 rubles (and the tax payable is zero). The situation is the same for lines 141 and 131 (2,400 + 3,498 = 5,898 rubles more than 5,100 rubles). Similarly, we consider line 142: 5,100 + 3,498 = 8,598 rubles more than 7,800 in line 132, so we put only 7,800. But with line 143 it will be different: 7,800 + 3,499 = 11,299 rubles, and this less tax in line 133, so we leave all 11,299 rubles in line 143.

If you have employees, then the amount of insurance premiums deductible cannot exceed the values ​​​​in lines 130-133 divided by 2 (we can reduce the tax on contributions for employees, but not more than half). Lines 140-143 cannot exceed their corresponding lines 130-133. If the amount of contributions to be deducted is more than the tax, then we indicate the amount equal to the tax. For example, 5,182 rubles is more than the advance payment for the 1st quarter (4,800 rubles). Accordingly, we put in line 140 the value of 4,800 rubles (and the tax payable is zero). The situation is the same for lines 141 and 131 (5,182 * 2 = 10,364 rubles more than 10,200 rubles). According to the results of the 3rd quarter and the whole year, in lines 142-143, deductible contributions no longer exceed the calculated tax amounts - we put them down as they are.

Filling example:

On this section 2.1.1 is completed. What to do next? If you are not a sales tax payer, then you do not need to fill out section 2.1.2, you can safely proceed to section 1.1. If you are a sales tax payer, you will also need to complete section 2.1.2.

Step 5: fill out section 2.1.2

As I said, this section should be filled out only by those who are recognized as payers of the sales tax. What should be reflected here? As always, we go along the lines:

110-113 - we set the cumulative total of the amount of income related to the activity in respect of which the sales tax is paid;

130-133 - we calculate the tax amounts based on the lines 110-113 completed above and the tax rate specified in section 2.1.1 .;

140-143 - we set the amount of contributions accepted for deduction. Do not forget that they are also shown only in the amount that relates to the activity from which the sales tax is paid.

Very important! When completing section 2.1.2, it is very important to understand that the indicators of lines 110-143 are included in lines 110-143 of section 2.1.1. It means that:

• If you are engaged only in trading, and pay a trading fee from all your activities, then lines 110-143 of section 2.1.2 will be equal to lines 110-143 of section 2.1.2.
• If trading is only part of your activity, you also receive income from other activities that are not subject to trading tax, then lines 110-143 of section 2.1.2 will always be less than lines 110-143 of section 2.1.1 (since section 2.1.1 will include indicators in section 2.1.2).

150-153 - set the amount of the actually paid trading fee;

160-163 - we calculate the amount of the sales tax, which we can deduct from the tax.

So, in our example, trading brings you exactly half of the income. We distribute the paid insurance premiums between two types of activities.

The quarterly amount of paid sales tax is 1500 rubles. How to complete section 2.1.2?

Line code	Meaning
Cumulative income amounted to:
110	40 000
111	85 000
112	130 000
113	190 000
The amount of tax (advance payment) is equal to:
130	2 400
131	5 100
132	7 800
133	11 400
The amount of insurance premiums to be deducted:
140	2 400
141	5 100
142	7 800
143	11 299
Amount of actually paid trading fee:
150	1 500
151	3 000
152	4 500
153	6 000
The amount of the paid sales tax, accepted for deduction:
160	0
161	0
162	0
163	817

Contributions accepted for deduction are considered similarly to section 2.1.1.

Now we count lines 160-163. For them in the declaration there is a hint on how to calculate them. In our example, on lines 160-162, zero comes out, since lines 140-143 fully cover the tax in lines 130-131 - we cannot deduct anything else. But on line 163 we set the result of the following action 11,400 - 11,299 = 101 rubles. However, this figure must be less than or equal to the result of subtracting line 143 from line 133 in section 2.1.1. there we get 11,400 - 11,299 = 101 rubles. Accordingly, all conditions are met.

On this section 2.1.2 is completed and we can return to section 1.1.

Step 6: Back to Section 1.1

How to fill here line by line:

010 - set the OKTMO code;

030, 060, 090 - fill in if the location changed during the year (for individual entrepreneurs - residence), if such events did not occur - there will be dashes;

Now we calculate the tax amounts (according to our example):

020 \u003d 130 - 140 - 160 \u003d 0 (we put dashes)

040 = 131 - 141 - 161 - 020 = 0 (also dashes)

If the result is negative, then we put it in 050, and dashes for 040 (there was an overpayment of tax).

Line 070 - similar to line 040, we also get zero in the example.

22 800 - 22 598 - 101 \u003d 101 rubles.

I remind you! In the cells we enter only numbers, the remaining cells and completely empty fields - cross out.

Filling example:

Step 7: What to do with Section 3

If you have not received any funds in the form of earmarked funding, you do not need this sheet. If received, we put the receipt code (available in the annexes to the Filling Procedure), the date of receipt and the period in which you needed to use the funds, as well as their cost (total, the period of which has not expired, the used / unused amount).

Fill in the information for each entry. All other cells should have a dash. Do not forget to put the total amount below.

Filling example:

Step 8: submit a declaration

On the completed pages, where necessary, we put signatures and dates, we check everything, now the document can be handed over. Deadlines: March 31 - for legal entities, April 30 - for individual entrepreneurs. You can submit the declaration either personally (or through a representative), or by mail or electronically.

What to do when the declaration must be null

It will be zero if you did not conduct activities. This means that you enter all the information on the title page (as described above), and on the remaining sheets - TIN / KPP, taxpayer signs, OKTMO code. You don't have any more information. Accordingly, all other cells (where the amounts of income, taxes, contributions should be) are filled with dashes.

Conclusion

In principle, everything is described in detail in the article, but if you still have questions, then ask them in the comments, I will be happy to answer. I wish you always timely submission of reports and success in business. I also want to say that if you don’t want to fill everything with your hands, then there are specialized services that do most of the work for you. We wrote about one such service.

All "simplifiers" using the simplified system with a "income-expenditure" object must report on a single tax at the end of the year, or at the end of their USN business. For this, organizations and individual entrepreneurs submit a tax return to their IFTS.

We will tell you in our article how to fill out the USN declaration "income minus expenses", including with a zero result, and in what time frame it should be submitted to the IFTS.

Declaration form USN "income minus expenses" 2018

In 2017-2018 the USN declaration form, approved by order of the Federal Tax Service of the Russian Federation of February 26, 2016 No. MMV-7-3 / 99, continues to operate. It is used by “simplifiers” regardless of the chosen tax object: for the declaration on the simplified tax system “income minus expenses”, the form will not differ in any way from the declaration on the simplified tax system “income”.

The same order No. ММВ-7-3/99 approved the procedure for filling out a "simplified" declaration (Appendix No. 3) and formats for its submission electronically (Appendix No. 2).

STS "income minus expenses": deadline for filing a declaration

The deadlines set for the submission of the annual USN declaration, including the zero one, are different for legal entities and individual entrepreneurs (Article 346.23 of the Tax Code of the Russian Federation):

• Organizations submit the declaration no later than March 31 of the following year. This time, the last day for the report for 2017 will be 04/02/2018, since the deadline coincided with Saturday - a day off;
• Individual entrepreneurs on the simplified tax system “income minus expenses” submit the declaration later - on April 30, but in 2018 the May holidays with the postponement of the weekend shifted this deadline to 05/03/2018.

If activity on the simplified tax system is terminated before the end of the year, the company or individual entrepreneur must report no later than the 25th day of the next month after the termination of the “simplified” activity.

In case of loss of the right to "simplification", the tax return of the simplified tax system "income minus expenses" must be submitted on a maximum of the 25th day of the month following the quarter in which the individual entrepreneur or company "flew" from the simplified tax system.

Completing the USN declaration "income minus expenses"

"Simplifiers" with the tax object "income minus expenses" fill in the declaration:

• title page,
• section 1.2 - the amount of tax payable,
• section 2.2 - tax calculation,
• section 3, only if there was a receipt of earmarked funds.

When compiling a declaration on the simplified tax system “income minus expenses”, all indicators are reflected on the basis of KUDiR data rounded to whole rubles (recall that a new form of KUDiR has been in force since 2018). It is better to start filling in section 2.2:

• Income on lines 210-213 is indicated on an accrual basis, according to income indicators from KUDiR.
• The expenses in the declaration on the simplified tax system in lines 220-223 correspond to the KUDiR data on cumulative expenses.
• Line 230 is filled in if in previous periods a loss was received from “simplified” activities - it can be carried forward “for the future” for 10 years, reducing the tax base (clause 7 of article 346.18 of the Tax Code of the Russian Federation). The data is taken from the USN "income - expenses" declarations of previous years.
• Lines 240-243 are intended for calculating the tax base for a quarter, half a year, 9 months and a year.
• Lines 250-253 reflect the amount of the resulting loss and are filled in the USN declaration if expenses are greater than income.
• The applicable single tax rate is indicated in lines 260-263. In the general case, it is equal to 15%, but in the regions this rate may decrease - check this with your IFTS.
• When multiplying the tax base by the rate, we get the amount of advance payments and tax, which we enter in lines 270-273.
• According to line 280 of the declaration of the simplified tax system "income minus expenses" 2018, the minimum tax is calculated - 1% of income for the entire tax period from line 213.

Based on the calculated data, we fill in section 1.2:

• The OKTMO code is indicated only on line 010 if the location of the “simplified” person is unchanged throughout the year. If there were changes, OKTMO is indicated in lines 030, 060, 090, respectively.
• Lines 020-080 of the USN 2018 declaration "income - expenses" reflect information on advance payments. Moreover, advance payments for the first quarter and six months, respectively, are deducted from advances payable for half a year and nine months. If, after deducting the previous advance, the result is negative, it is entered in lines 050, 080 as an amount to be reduced, if positive - in lines 040,070.
• In lines 100 and 110, the amount of tax payable or to be reduced is entered.
• Line 120 of the USN declaration “income minus expenses” reflects the minimum tax minus advance payments. The "simplifier" needs to pay the tax, the amount of which will be greater: the tax on line 100 or the minimum tax on line 120.

STS "income minus expenses": zero declaration 2018

It is necessary to submit a declaration, even if the “simplified” activity was not carried out at all. The absence of indicators in KUDiR does not exempt from reporting to the IFTS, which in this case will be zero.

For the simplified tax system “income minus expenses”, a zero declaration is filled out on a regular form in the same composition: title page, sections 1.2 and 2.2. All section indicators, except for the tax rate and OKTMO codes, are replaced by dashes.

Sample declaration of the USN "income minus expenses" 2018

As an example, let's fill out the USN declaration for Gamma LLC for 2017, whose indicators according to KUDiR are as follows:

			The tax base	Amount of advance/tax	Payable/reduced
1 quarter
half year
9 months
Minimum tax per year

For the “Income” object, filling out the SP declaration of the simplified tax system for 2017 has its own characteristics. Consider an example of filling it out by individual entrepreneurs in 2018, along with calculations.

Paper and electronic declaration form

The current form of the declaration of income of individual entrepreneurs according to the simplified tax system for 2017 is taken by simplified businessmen from the order of the Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. That is, in 2018 it is necessary to fill it out. In the same order, an electronic format for submitting this report is given.

Note that this declaration form is valid from the report for 2016. At the same time, you can choose how to report to the IFTS - submit a USN declaration on paper or send it electronically via TCS.

Entrepreneurs can download the USN declaration form for 2017, which is current in 2018, from our website for filling out at the following link:

In 2018, the deadline for the submission of the declaration of the simplified tax system for 2017 by the IP is no later than April 30 (subparagraph 2, paragraph 1, article 346.23 of the Tax Code of the Russian Federation). However, this will be Monday - an official non-working day in connection with the subsequent first May holidays. Therefore, the deadline for the submission of the IP declaration of the simplified tax system for 2017 by virtue of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation moves to May 03 - Thursday: this will be the first working day after the extended May holidays.

The composition of the IP declaration with the object "income"

As for the mandatory composition of the declaration of entrepreneurs under the simplified tax system for 2017 at the “Income” object, it is as follows:

• title page;
• Section 1.1 - tax (advance payment) payable/reduced;
• Section 2.1.1 - tax calculation.

And optionally - Section 3 in cases where an individual entrepreneur received in 2017 the so-called targeted financing, including works and services, charity.

Example

In 2017, an individual entrepreneur with the “Income” object received a subsidy for starting his own business, which he fully spent for this purpose. In this case, when filling out the declaration of the USN "Income" for 2017, he should not show the subsidy received.

Reason: clarifications of the Ministry of Finance dated March 19, 2015 No. 03-11-11 / 14751.

IP with and without employees: features of filling

There is an important nuance on how to fill out the declaration of the simplified tax system "Income" of the IP for 2017. It concerns the presence or absence of employees.

So, when at least 1 person worked at an IP in 2017, then you need to fill out a declaration according to the same rules as for organizations.

If the individual entrepreneur on a simplified system with the “Income” object did not hire anyone in 2017, then:

• in line 102 "The sign of the taxpayer" of Section 2.1.1, writes the code "2", which symbolizes the tax about individual entrepreneurs without personnel;
• in lines 140 - 143 he brings insurance premiums for himself, for which he reduces the tax on the simplified tax system according to the rules of paragraph 1 of Art. 430 of the Tax Code of the Russian Federation:

An important nuance: it would seem that in the tax base of an individual entrepreneur on a simplified basis with the “Income” object, only receipts to his address are involved. However, this is not quite true. The declaration can and should also include the amounts by which the law allows you to reduce tax on the “Income” object. Their closed list contains clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation.

Initial data and calculations for filling out the declaration

First, let us recall that for an object under the USN "Income", the tax rate is 6 percent (clause 1, article 346.20 of the Tax Code of the Russian Federation).

Now consider an example of calculating the IP tax on the simplified tax system "Income" for 2017, provided that he did not have employees in 2017.

Example

The income of IP Krasnov Vladimir Viktorovich in 2017 amounted to 150,000 rubles for each quarter.

In March 2017, he transferred an additional contribution to the OPS for 2016 - 3,000 rubles. (1% of income over 300,000 rubles per year).

In December 2017, IP Krasnov made a fixed payment in the amount of 27,990 rubles (23,400 rubles for OPS + 4,590 rubles for OMS).

Period 2017	Calculation of advance payment, rub.	Advance payable: reduce by contributions and previous advances, rub.
I quarter	150 000 rub. × 6% = 9000	9000 rub. - 3000 rubles. = 6000
half a year	(150,000 rubles + 150,000 rubles) × 6% = 18,000	18 000 rub. - 3000 rubles. - 6000 rubles. = 9000
9 months	(150,000 rubles + 150,000 rubles + 150,000 rubles) × 6% = 27,000	27 000 rub. - 3000 rubles. - 6000 rubles. - 9000 rubles. = 9000
All 2017	(150,000 rubles + 150,000 rubles + 150,000 rubles + 150,000 rubles) × 6% = 36,000	36 000 rub. - 1800 rubles. - 27,990 rubles. - (6000 rubles + 9000 rubles + 9000 rubles) \u003d -17,790

Please note that in the latter case, the advance payable for 2017 is immediately reduced:

• for an additional contribution to the OPS - 3000 rubles;
• fixed payment - 27,990 rubles;
• advances for the 1st quarter, half year and 9 months of 2017 previous periods.

Since they received a negative amount, it means that IP Krasnov does not pay tax for 2017: the amounts to decrease exceeded it.

The annual report to the tax office is a headache for many entrepreneurs. This is especially true when a deadline approaches. It is not difficult to fill out a declaration, especially since you can download a tax return form for an individual entrepreneur on a simplified version for 2019 for free, as well as filling out examples for different situations on the Internet. You can also apply online, but several questions remain open.

Declaration for IP - where and when to file

Before proceeding directly to filling out the form, you need to find out the timing and all possible ways to submit reports. Since there are some nuances in these matters, they should be carefully considered.

When do I need to file a tax return for 2019?

The first question that interests taxpayers is when to submit a tax return for 2019 for individual entrepreneurs. Data is entered into the tax return as of 01.01, but the deadline for submitting the document is set by law until 30.04 of the year following the reporting year. This means that you need to report for 2019 by April 30, 2020.

What happens if you don't make it on time

It is imperative to comply with the deadlines for filing a simplified tax return, since there is a system of fines for being late. Penalties depend on the consciousness of the taxpayer, namely, whether he has made all payments:

• if the taxpayer has delayed the declaration, but paid the tax in advance, the amount of the fine will be 1000 rubles;
• if the tax amount has not been paid, the following formula for calculating fines will work: in addition to the tax itself, according to the declaration, for each overdue month, you will need to pay 5% of the amount, but not less than 1000 rubles. and no more than 30% in total.

Where to apply for an individual entrepreneur to submit reports

There are three ways to submit the declaration and the necessary application documents:

1. mail;
2. bring to the inspector;
3. online.

You need to submit a declaration to the IFTS at the place of registration of the entrepreneur himself, regardless of where exactly the individual entrepreneur conducts his business.

If you plan to send documents by mail, you need to do this in a valuable letter with a full description of the attachment. This reduces the risk of misunderstandings caused by the postal service.

The second option is to bring it personally to the IFTS. The main difficulty in this case is the possible queues. The schedule of the service can be found on the website of the Federal Tax Service. Be sure to prepare 2 copies of the declaration.

The easiest and fastest way to report for 2019 on the simplified tax system for individual entrepreneurs is to do it remotely via the Internet. The tax office provides its specialized work service, which simplifies the online filing of a declaration. To fill it out, you need to issue an EDS (digital signature).

What you need to know about filing a declaration

The form (form) of the tax return for the simplified tax system "income" consists of 6 parts, but you need to submit the following sections: title page, section 1.1, 2.1.1. For payers of sales tax - 2.1.2, for recipients of charitable assistance and other financing - 3. Sections 1.2 and 2.2 are intended for entering information according to the "income minus expenses" system.

It's easier to start with the second section, and only then return to the first. Blank pages do not need to be printed and attached to the reporting.

General rules:

• All amounts are put down in rubles, rounded off mathematically.
• Advance payments are made in the amount in which they were accrued, and not paid.
• Insurance premiums are filled in the form of the amount actually paid.
• If the value in any cell is zero, a dash “-“ is put, if there are more cells in the line than needed to be filled, dashes are also put in all the remaining cells.
• Pages must be submitted numbered.
• Each sheet is dated and signed. The dates on all sections must be identical.
• If the IP has a seal, it should be on the first page.
• Pages need to be bound, but do not staple or staple but with a paper clip.

Sample filling for taxpayers under the simplified tax system "income"

You can fill out the declaration immediately in electronic form, and then print it. If desired, the form can first be downloaded, printed blank, and then fill in by hand in black ink, using block letters only. Detailed instructions on how to fill out an online tax return for the USN "income" are discussed below.

Title page

Algorithm for filling the title page for IP:

1. Enter your TIN. The checkpoint column does not apply to individual entrepreneurs, it is only for organizations, however, according to the general filling rules, all empty cells must be filled in with dashes.
2. In the "Page" column enter "001".
3. Indicate the order in which you declare. If this is the primary supply, "0—" is put.
4. Enter "34" to file the reporting declaration for the previous year and "50" when closing the IP in the column for the tax period;
5. The year entered is the one for which they report, and not the current one.
6. Tax code - for individual entrepreneurs, enter the IFTS code at the place of registration. Taxpayers from Moscow can see their tax code.
7. The place of registration is determined - a three-digit code, for individual entrepreneurs - 120.
8. Four empty lines are needed to enter your last name, first name and patronymic. Each word is entered on a new line. The remaining empty cells and the line, by analogy, are filled with dashes.
9. The OKVED code is entered in the corresponding cells.
10. The following fields are filled in if there has been a transformation of the enterprise (action code and new TIN).
11. Then they enter the contact phone number, the number of pages of the declaration itself and the number of sheets that make up the applications (copies of documents).
12. Then the page is divided into two halves. On the left side, enter the data of the representative of the taxpayer, if he submits the declaration. If the document is handed over personally by the taxpayer, this is indicated in the first cell using the code "1".
13. The right half is filled in by the tax authorities, it is left empty.

Section 2.1.1

To simplify your task, it is better to first enter the data in section number 2. All sections are divided into lines and each has its own serial number. To properly generate reports, follow the instructions and tips. So, for convenience and in order to avoid errors when filling out the declaration, the description of each line contains the calculation formula:

1. The TIN is entered again, the page is numbered 003.
2. You need to start by entering your interest rate on lines 120-123
3. Line 102 suggests an indication of whether the entrepreneur has employees. "1" if available, "2" if not.
4. After that, data is entered from the enterprise's income accounting book on an accrual basis: for the first quarter, half a year, 9 months, annual. Fill in lines 110-113 in this way.
5. Fill in pages 130-133 - the amount of tax. Formulas for calculation are given. The income amount is multiplied by the tax rate. The amount is rounded up.
6. Separate lines (140-143) make an accrual total of all insurance premiums made to insurance funds for a given period.

Section 1.1

The next item for individual entrepreneurs under the simplified taxation system "income" is the completion of the first section:

1. Start again with TIN and page numbering.
2. The OKTMO code is entered according to the IP registration. It must be entered 4 times - as a state for each of the reporting periods. But if the place of registration, and, consequently, the OKTMO code of the IP did not change, only line 010 (for the first time) is filled in, in the remaining lines (030, 060, 090) "-" is affixed.
3. If an individual entrepreneur pays a sales tax, he fills out section 2.1.2 of the declaration and fills in lines 020-050 minus the sales tax amount.
4. If, after deducting the trading fee, the amount turned out to be less than zero, it is entered in the column “advance payment amount to decrease”, but the “-” sign is not put.
5. Thus fill in the data for all quarters of the reporting year.

If the taxpayer pays a sales tax, he is required to complete section 2.1.2 on two pages, and then take this data into account when calculating section 1.1.

Do I need a declaration with zero income?

If during the year the company did not have any income, the tax return must still be completed and submitted on time. A zero declaration (it is called a zero declaration) is also submitted in the case of a recent registration of an enterprise and in the case of seasonality of the entrepreneur's work. In order to avoid mistakes, you need to carefully study the sample of filling out a zero report to the tax on the simplified tax system for individual entrepreneurs for 2019.

In a nutshell, the filling instructions can be described as follows:

1. First, download a sample (filling example) of a zero tax return for the simplified tax system "income" for individual entrepreneurs on a simplified system in 2019 and a blank form.
2. Filling out the title page of the null sheet does not differ from the first page of the usual declaration on the simplified tax system, the algorithm is higher.
3. Zero declaration for individual entrepreneurs under the simplified tax system "income" - filling in line by line. This table displays how to fill out a zero tax return for the STS "income" for 2019 for individual entrepreneurs without employees (sample).

Page	Section 1.1	Page	Section 2.1.1	Page	Section 2.1.2.1	Page	Section 2.1.2.2
010	OKTMO code	102	2	110	—	150	—
020	—	110	—	111	—	151	—
030	—	111	—	112	—	152	—
040	—	112	—	113	—	153	—
050	—	113	—	130	—	160	—
060	—	120	tax rate	131	—	161	—
070	—	121	tax rate	132	—	162	—
080	—	122	tax rate	133	—	163	—
090	—	123	tax rate	140	—
100	—	130	—	141	—
110	—	131	—	142	—
		132	—	143	—
		133	—
		140	—
		141	—
		142	—
		143	—

If you use the instructions and examples, and also do not be late with the deadlines for its submission, the tax should not have any questions. Responsibly approach the submission of annual reports to avoid fines.

Each existing taxation system has its own set of reporting. If an economic entity decides to use the simplified system, then, according to the current tax legislation, they must submit a declaration under the simplified tax system once a year. Since the selected mode is considered simplified, then only one document will need to be submitted. Let's consider the basic principles of how the declaration on the USN 2017 is filled out.

The tax code precisely fixes the deadlines by which it is necessary to draw up and send a report to the tax authority:

• If the company reports, then the deadline for issuing and sending the report is until March 31 of the period following the reporting period;
• If the entrepreneur submits the document, the deadline for him will be April 30 of the period following the reporting period.

In addition, an economic entity is obliged to calculate and transfer payments in advance for each completed quarter. However, you do not need to submit a report during this action.

For a company or entrepreneurs who terminate their activities, according to the current legislation, the declaration on the simplified tax system must be executed and submitted before the 25th day of the month following the month of closing.

If the subject violates the deadlines for submitting the report, or does not submit it at all, monetary penalties may be applied to it. At the same time, their final size is determined based on the period for which the submission of the report was delayed and the fact of payment of tax to the budget.

Important! If the tax was paid in full and on time, but the declaration was not submitted for any reason, then penalties of 1000 rubles are imposed on the subject. However, if neither the declaration has been sent, nor the tax has not been transferred, then a fine is charged in the amount of 5% of the tax not transferred for each month, but not more than 30%.

The declaration on the USN 2017 is submitted according to the same rules and deadlines as the 2016 report.

If during the reporting period the subject was listed as a payer of this tax, but in fact he did not perform any activity and had no income, then the declaration must be submitted anyway. Otherwise, penalties may be imposed on him.

It must be remembered that for companies, the declaration on the simplified tax system is submitted at the location, and for entrepreneurs - at the place of registration.

A sample of filling out a declaration on the simplified tax system 2017 “income”

The form of the report is standard and cannot be changed independently. However, each system has its own set of sheets with sections that must be completed. Sheets related to another system are not drawn up and are not included in the final document.

Download the declaration form for the simplified tax system in, as well as in.

A sample of filling out a declaration on the simplified tax system download in Pdf format.

Title page

Entering data on the sheet begins with the TIN code. For companies, it contains 10 characters, for entrepreneurs - 12. Since a field with 12 cells is given in the declaration, if the report is drawn up for a company, two empty ones will need to be crossed out.

Below is a place to write the checkpoint code. Entrepreneurs do not have it, and therefore in this case the column will also need to be completely crossed out.

Then, after the name of the declaration, there is a field with the serial number of the report. If he surrenders for the first time, then “0” is put here (two empty cells will need to be crossed out). If a corrective report is submitted, then this field indicates the number of the correction.

• 34 - the document is submitted at the end of the year;
• 50 - the document is surrendered due to the closure or transformation of the subject, the completion of the entrepreneur's activities;
• 95 - the subject is changing the taxation system;
• 96 - the subject performed a combination of two modes, but ceases to perform activities under the USN.

AT string "Number of the year" the year (4 digits) for which the report is being prepared is recorded.

In the next line, you need to write down the tax code of four characters, where the declaration on the simplified tax system is sent.

After that, you need to specify the report presentation code:

• 120 - if it is submitted by an individual entrepreneur at the place of registration;
• 210 - if it is submitted by the company in its location;
• 215 - if it is submitted by a company that is the successor of the old company.

Then there is a column of four lines. It must contain the full name of the reporting company or full name. business person. Moreover, in the latter case, one line is allocated for each part of the name. After filling in this column, all remaining empty squares are crossed out.

If the company previously performed a transformation, then in separate columns you need to put down the code for this action, as well as new TIN and KPP based on the results of its commission.

After that comes a column designed to record a contact phone number.

Next, you need to put down how many sheets are contained in the prepared declaration, as well as how many pages the annexes to it will go on. These two fields are best filled in last, after completing all the necessary pages.

At the end of the page, data is entered only in those lines that are on the left side.

First, here you need to specify who submits the declaration:

• the taxpayer himself (1) ;
• his representative (2) .

In the second case, in the next line you need to write off the full name of the company or full name. person representing the subject. After that, you need to put down the date of filling and your own signature.

Attention! If the reporting is provided by the entrepreneur, then the name does not need to be entered in the field, we put dashes in the field.

If it was previously selected that the report is submitted by an organization representing the interests, then it is necessary to indicate the name and data on the document granting the corresponding rights.

Section 1.1

First, the TIN and KPP codes (if the latter is available) are recorded on the sheet, as well as the position of the page in the general declaration.

Lines 010, 030, 060 and 090 are intended for recording OKTMO at the place of business. The taxpayer must enter data at least on line 010. Other values ​​​​are recorded only when the company changed its location during the year.

Line 020 contains the value that is obtained by subtracting the totals of lines 130 and 140 from section 2.1.1. The resulting figure shows the amount of the advance payment that needs to be sent to the budget at the end of the first quarter.

In addition, if the subject is obliged to calculate and pay the sales tax, then the final value must also be reduced by its size (line 160 of section 2.1.2). Data is entered into the string only if the digit is greater than zero.

The calculation is performed according to the formula: str 020 = 130-140-160

The values ​​for lines 040 and 070 are obtained in a similar way. However, it must be remembered that they must take into account the tax paid in advance for previous quarters - the value of line 020 for line 040 and lines 020 and 040 for line 070. The results obtained show the amount of advance tax that needs to be sent to the budget based on the results of work for six months and 9 months.

If the company also applies a sales tax, then when calculating it, you still need to use its values ​​\u200b\u200bput down in section 2.1.2 - in columns 161 and 162. If the result of the calculation is a negative result, then the resulting value is recorded in lines 050 and 080, but without a sign "minus".

Values ​​are calculated using the following formulas:

Line 040 = line 131-141-161-020

Line 070 = line 132-142-162-020-040

Line 100 contains the calculated amount of tax that must be paid at the end of the year. In turn, field 110 contains the amount by which the annual tax should be reduced. From the calculation is made similarly to the previous lines, and should take into account all previously sent advance payments.

The calculation is performed according to the following formula: Str 100=133-143-163-020-040-070

A value is entered in line 110 in the case when, as a result of calculating the total for line 100, a negative number was obtained.

At the end of the sheet, after recording all the values, the date and your signature are affixed.

Section 2.1.1

At the top of this sheet, you first need to write down the TIN and KPP codes (only for companies), and also put down which sheet in order in the declaration.

Then, in the next line, the code is affixed if the subject has hired people:

• 1 - acts as an employer;
• 2 - the entrepreneur works alone without the involvement of third parties.

In columns 110-113, you need to put down the amount of income received in turn for the first quarter, based on the results of half a year, for 9 months and for the whole year. In this case, the values ​​​​should go with an increase.

The result of lines 130-133 is the result of multiplying the amount of income by the rate in this period, and dividing by 100. For example, for line 130, the formula will look like this: line 130 = (110 * 120) / 100

Further, in lines 140-143, the amounts are recorded that, under the tax legislation, the subject has the right to deduct from the amount of tax received. These include mandatory social security contributions. These amounts must also be recorded in ascending order for each specified period.

Important! If the subject has employees, then he has the right to reduce the amount of tax received by no more than 50%. But entrepreneurs who work independently and pay fixed contributions to the pension fund and medical insurance can deduct the entire amount of contributions paid in full.

Section 2.1.2 (For Sales Tax payers)

Attention! The declaration on the simplified tax system will contain a sheet with this section only if the sales tax is paid.

Columns 110-113 record the amount of income for the activity where the sales tax is paid. This is done alternately on an accrual basis for each period - the first quarter, half a year, nine months and the whole year.

The data in lines 130-133 are recorded by multiplying the income indicated for the period and the available tax rate (from columns 120-123 of section 2.1.1), and divided by 100.

In lines 140-143, the amounts by which the tax calculation is reduced (transferred contributions) are entered.

If the entity filling out the declaration carries out only one type of activity and it falls under the sales tax, then the information from these columns will duplicate the corresponding items in section 2.1.1. Otherwise, it is necessary to make separate accounting of income and contributions for various types of activities.

Lines 150-153 record the amounts of the sales tax paid to the budget for each period - the 1st quarter, half a year, nine months and the whole year. All these data are also entered incrementally from the beginning of the year.

Columns 160-163 shall contain the amounts of the sales tax, by which it is possible to reduce the tax payable.

Important! In the event that the amount of the trade fee received is greater than or equal to the amount of tax reduced by the established deductions, then the amount of the calculated simplified tax is recorded in these lines. Otherwise, values ​​from lines 150-153 are carried over.