Filling out and submitting zero reporting for individual entrepreneurs using a simplified method. Zero declaration under the simplified tax system: what it is, how to fill it out correctly and when to submit it

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. Such a concept in official documents absent. 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, 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:

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

Sample filling new form tax return according to 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 zero (possible only for 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 the entrepreneur does not provide 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, it itself will remind you of what kind of reporting (even without financial indicators) must be submitted, and will offer to form 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.

If at the time of submitting documents to the regulatory authorities the organization was not conducting any financial activities, for example, it had just opened or there was a pause in work, it is still obliged to submit zero reports. This is required because after registering as an individual entrepreneur, the company is already an entity subject to taxes. Let's consider what forms of zero reporting individual entrepreneurs submit to regulatory authorities in 2019.

If the manager or accountant of the individual entrepreneur does not submit documents on time, then, according to the law, a fine will be imposed for this period for failure to submit zero reporting for the individual entrepreneur. So, you must approach the submission of the entire set of declarations responsibly and prepare them in accordance with all the rules for registration.

Zero reporting for individual entrepreneurs without employees

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

Individual entrepreneur according to the simplified tax system without employees

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

Zero reporting for individual entrepreneurs without employees includes:

• Report according to the simplified tax system;
• Report according to ROSSTAT form.

A zero tax return under the simplified tax system, in the absence of workers, is submitted once, until April 30 of the following year. The organization will submit a “zero” to the tax office and a report to ROSSTAT only in 2019, if it opened in 2018, but financial activities didn't drive.

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

Individual entrepreneur according to OSNO without employees

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

• VAT declaration;
• 3-NDFL;
• Report to ROSSTAT.

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

Zero reporting for individual entrepreneurs if there are workers

Let's look at how to submit zero reporting for individual entrepreneurs if they have employees, and what documents should be submitted.

Individual entrepreneur on the simplified tax system with employees

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

• Form 4-FSS;
• Personalized accounting.

A declaration according to the simplified tax system and a report to ROSSTAT on the number of employees are submitted once.

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

Individual entrepreneur on OSNO with employees

To submit zero reporting for individual entrepreneurs in 2017 to OSNO with employees, you must submit documents every quarter:

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

One-time reporting to ROSSTAT.

The deadlines for submitting documentation are the same:

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

How to fill out and submit zero reporting yourself

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

Declaration of the simplified tax system

Data entry into the declaration follows strict filling rules. You should only write down the information on the main sheet, indicate the taxable object, and the rate. All lines are marked with a dash, excluding 001, 010, 020. In the second part, skipping 201 lines, dashes are indicated.

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

If you fill out a declaration according to the simplified tax system according to these instructions, there will be no problems with delivery. Example of entering information:

Reporting to the Pension Fund and the Social Insurance Fund

Individual entrepreneurs with employees are obliged to provide information to the Pension Fund of Russia and the Social Insurance Fund on a quarterly basis, while only general information about the organization is also filled in, the remaining places are filled in with zeros and dashes.

Instructions for filling out RSV-1:

• On the first sheet, all sections are filled out, except for the line for the Pension Fund employee;
• The adjustment number is set to “000” if the report is submitted for the first time;
• Specify the reporting period;
• Register the year;
• Insert information about the number of insured persons and the average number;
• All other fields of RSV-1 are filled with zeros.

Sample:

Instructions for entering data into 4-FSS:

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

General information on filling out 3-NDFL

A zero VAT return includes a title page, where the organization’s data is registered, and the first page. The form of the document was approved by order of the Federal Tax Service dated October 29, 2014. In almost all cases, it must be submitted using an electronic form.

Form 3-NDFL must also be submitted to OSNO, where it is necessary to fill out the title page, making sure to indicate OKTMO, KBK, TIN, and general data of the individual entrepreneur. The remaining sheets are marked “0”.

Methods for submitting reports

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

Also, when submitting, it is worth considering that by the specified date the reports must be accepted by the regulatory authorities; if they are rejected for any reason, a fine will be charged for failure to submit zero individual entrepreneur reports. Each inspection body has its own fines:

Tax office:

• When submitting documents later specified period– 1000 rubles;
• If any documents from the list of required documents are missing – 200 rubles for each;
• On officials a fine of up to 500 rubles is imposed.

In the Pension Fund and the Social Insurance Fund:

• For late delivery – 1000 rubles
• If the delay exceeds 180 days – 1000 rubles
• If two or more reports are not submitted – 5,000 rubles.

Beginning individual entrepreneurs are usually interested in in what cases a zero declaration is submitted, how to fill it out and what are the deadlines for filing it. Having registered, many individual entrepreneurs do not immediately begin to work or subsequently suspend commercial activities for objective or personal reasons. In these situations, no income is received and there is no basis for paying taxes to the state.

However, this does not eliminate the need to provide documents on income to the Federal Tax Service. Any subject of financial activity is a taxpayer, whether he currently has a profit or not. In addition, the tax services learn from the declaration that the enterprise has no income. If the document is not submitted within the established time frame, fines are imposed, and significant ones at that.

The procedure for filling out and features of a zero declaration under the simplified tax system

There are no separate forms for filling out a zero declaration, the form remains normal, it’s just that many fields will contain zeros, that is, the content is different.

A zero declaration, like any document, requires information about the entrepreneur to be indicated on the first page (pay attention to filling out the field with a contact phone number - check that the numbers are correct). In the “Adjustment number” cell, you need to note whether the zero declaration is being filled out initially or changes are being made to it. If this is the first declaration, “0” is entered, if updated, “1”.

On the second page of the zero declaration (similar to a regular one), the object of taxation is indicated in field 001:

• income (6% tax);
• income minus expenses (15% tax).

Filling Features

The specifics of filling out a zero declaration depend on the object of taxation. A rate of 6% is usually chosen by entrepreneurs with small incomes, a tax of 15% is chosen by those with more significant ones. In the second case, the zero declaration indicates expenses that can be transferred to next year as losses. Each expense item included in the zero declaration must have documentary evidence and be paid at the time the report is submitted.

Fields indicating the tax rate are required.

In cases where the zero declaration is provided in printed form, the sheets are recorded with ordinary paper clips. The document is submitted in 2 copies, of which one with a mark of receipt by the tax authority is then collected by the entrepreneur.

In what cases can you submit a zero declaration using the simplified tax system?

The null declaration assumes that:

• there is no economic activity, there is no movement of funds in the individual entrepreneur’s accounts;
• checks, invoices, bills, invoices are not issued;
• no salaries are paid to employees, and there are no other fixed expenses.

If all the above factors are present and there is no income, the individual entrepreneur fills out a zero declaration. It should be taken into account important nuance. In cases where a businessman chooses a simplified taxation system, he prepares a zero declaration, because it is the income that is taxed. To those who pay single tax for imputed income, a zero declaration cannot be filled out, since tax on pre-declared income must be paid. In cases where an individual entrepreneur does not conduct financial activities, but is not liquidated, it is necessary to submit an application and switch to the simplified tax system; you can fill out a zero declaration after submitting the application to the tax authorities.

Submission deadlines

A zero declaration is issued within the same period as a regular one. For entrepreneurs working under the simplified tax system, the deadline is April 30.

What reports must an individual entrepreneur submit?

The scope of individual entrepreneur reporting is determined by the chosen taxation system. A general declaration is submitted by those who work with special regimes:

• UTII;
• Unified Agricultural Sciences.

Those who work under the OSN, in addition to the general one, must submit declarations:

• according to VAT;
• on the income of individuals.

When an enterprise does not have a full-time accountant, it is better to turn to specialists to fill out declaration forms - the papers must be drawn up correctly and without corrections. Having considered in what cases an entrepreneur submits a zero declaration, we suggest you go further -

Every entrepreneur who officially starts his activity must report to tax authorities, for which the declaration is drawn up. It depends entirely on the chosen

There are often situations when an individual entrepreneur or a company, therefore, they have no income, and in this case they still must report to the inspectorate, for which a zero declaration is drawn up.

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

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

Why is such a declaration necessary?

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

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

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

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

You can see how the zero looks and is filled in in this video:

Features of zero declarations for individual entrepreneurs or LLCs

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

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

A document submitted to zero is being prepared

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

Who is submitting this document?

The document must be drawn up and submitted to the inspection in the following situations:

• the company did not receive any income during a specific period;
• the company incurred losses during the reporting period;
• no activity was carried out;
• The company started operating, but after a short period of operation it closed.

Important! It is allowed to submit a zero tax return only to entrepreneurs who do not have officially employed employees, since if people are hired by the company, then they need to pay a lot of taxes for them and prepare large number documents, so it is impossible to draw up a zero declaration.

When is the declaration submitted?

Such reporting must be submitted annually:

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

Usually, the Federal Tax Service of any region accepts zero declarations very quickly, since a separate window is created for these purposes.

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

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

Submission deadlines various types tax returns reviewed

Front page zero VAT return.

Who should you report to?

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

It can be supplied by several in different ways:

• in person when visiting a Federal Tax Service office;
• using the inspection website, why do you need
• sending documentation by registered mail by mail, however, in this case an inventory is certainly used, as well as a notification that the letter was received.

You can read how and where you can file your tax return online

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

Filling out a zero return under different taxation systems

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

Thus, drawing up a zero declaration is only permitted in certain situations, so you should make sure that such a document can be created.

Rules for filling and registration

This document is easy to fill out, as no complex calculations are required. Take a standard form in which you enter the following information:

• enter information about the company or individual entrepreneur, namely INN and KPP;
• the correction number is indicated, for which the number 0 is indicated;
• the tax period is a year, so the numbers 34 are entered, and if the company closes, then the numbers 50 are written;
• it is important to find out the Federal Tax Service code where the document will be sent;
• indicate the OKVED code and the name of the individual entrepreneur or company;
• The signature of the individual entrepreneur or the head of the company is placed on each page;
• the date of submission of the document is indicated;
• the object on which the tax is paid is indicated;
• OKTMO and budget qualification code are entered;
• In other lines there are dashes, but you must enter the tax rate.

Thus, creating zero tax reporting is a simple process that can be easily implemented by every entrepreneur independently.

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

Features of filing a declaration

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

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

Responsibility for failure to submit a zero declaration

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

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

Important! IN judicial procedure it is possible to challenge such a decision of the tax inspectorate, and the court in most cases takes the side of the taxpayer, since the document clearly states the lack of income.

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 a 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. there is no tax base to pay the 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 have chosen the simplified tax system “Income minus expenses”, you need to reflect the loss in the declaration: for the year, for last year(if it was postponed), or you can transfer it to 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 inspectorates zero declarations can be made 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.