How to fill out a zero declaration for SP on CSS: sample

Каждый предприниматель сталкивался с the need to fill out reports. Entrepreneurs in the simplified tax system must pay a single tax on a quarterly basis and submit a declaration to the FTS. There is nothing wrong with these documents. It is only necessary to observe a certain sequence. Let us consider in more detail how to fill out a zero declaration.

About the document

At the end of the year, entrepreneurs who areon the "simplified", file a declaration, which reflect the financial results of the year. The document containing information about the amount of income and costs, you need to submit to the tax in person or through a notary representative. If during the year the entrepreneur did not receive income, then you need to know in advance how to correctly fill out the zero declaration on the simplified tax system.

Immediately note that this term is used.only in speech. Zero declaration is a report in which information is presented on the absence of movement of funds for the year. Therefore, the tax base for the calculation of payments to the budget is not formed. The form of this form does not differ from the usual, but its completion depends on the tax system. Let us consider in more detail how to fill out the zero declaration of the IP, a sample document will also be presented.

rules

Entrepreneurs make out the title page, and thenFrom the end, fill out sections 2.1 and 1.1. The data is entered manually in black or blue ink. Either reporting is completed using a computer program. If there is no information on any items of income or expenses, then dashes are put.

How to fill out a zero declaration for individual entrepreneurs?

Most entrepreneurs have job skills.with accounting documents, so they prefer to fill out reports on their own. After all, for each form of a tax return provides instructions. But even its detailed study does not guarantee that no errors will be made during the filling. They arise most often due to changes in legislation. Therefore, in order to know how to correctly fill out the zero declaration yourself, you must first read the regulations.

SP under OSNO

Entrepreneurs who are served on the general tax regime, quarterly submit a VAT return, and annually - on income. In both cases, a zero declaration is allowed.

The VAT report is submitted for the period in whichimplementation was carried out. The document indicates the value of the goods in which the tax is included. But we must remember that if the goods were sold in the reporting month, and payment was made later, the tax amount is included in the next period. That is, zero reporting for the first quarter is filed if the PI has not received any payments. If the entrepreneur did not receive income for the year, then the 3-NDFL is zero. Social benefits, benefits, salaries received by a citizen for the performance of duties under an employment contract do not apply to income.

SP with USN

Most of the entrepreneurs are on"Simplified". Here you can also submit zero reports, regardless of what object of taxation is used. If the object is "income", then in their absence the tax will not have to be paid. If the “income - expenses” scheme is used, then even in the event of a loss, you must pay 1% of the amount of income.

UTII

Sane income provides for the payment of a fixed amount on a monthly basis, regardless of the income received. Therefore, zero declaration on UTII is impossible.

Other reports

If an entrepreneur works alone, thendeclaration on the simplified tax system, it must submit a book of accounting of income and expenditure, statistical and industry reporting. The SP has the right to hire up to 100 employees. But in this case, he must additionally submit such reports:

• the simplified declaration (until April 30);
• data on the income of employees in the form 2 (6) -NDFL (until April 1);
• information on the average number of staff (until January 20);
• reporting to the Social Security Fund quarterly (4-FSS);
• reporting and PF quarterly (PCB-1);
• information on insured employees on a monthly basis (SZV-M);
• The book about income and expenses (KUDIR) is conducted the whole year continuously.

so

Before learning how to fill out a zero declaration on the simplified taxation system, let's summarize the above. The report without income can submit PI, which:

• are at 6% of the USN;
• do not pay trade fee;
• did not receive income all last year;
• timely paid contributions to the FIU (until December 31);
• did not receive property, did not have a job or targeted financing.

Report form

The reporting forms change from year to year.Therefore, before filling in the data, you need to make sure that you are using the new form. In this regard, easier LLC. Entrepreneurs who use any version of the program "1C", get access to the updated form of the form immediately after it is updated.

ИП, которым чаще всего не нужно платное software, you have to look for reports on the FTS website. This is not always convenient. However, you can use the program "Taxpayer LE" (version 4.47).

The form of the form for 2016 has also undergone many changes. Now, the UE at the simplified tax system of 6% should enter the data on all three sheets, and indicate the rate quarterly in clause 2.1.1.

Report design

Let us consider in more detail how to fill out the zero declaration on the simplified tax system.

On the first title page, you must specify the nameLLC or full name of IP, code INN, CAT. It also indicates the code of the FTS authority and the period for which the report is submitted. Next, you need to number the pages and put your signatures on each sheet. Numbers are put in the format "001", "002" and "003".

The following indicates the number of corrections:

• 0 - primary declaration;
• 1, 2, etc. - the numbers of the updated reports.

In the field “at the place of registration” of the organization, it is necessary to indicate the code “210”, and the entrepreneurs - “120”.

How to fill out a zero declaration? In paragraph 1.1 follows:

• Specify OKTMO;
• In the line "Object of taxation" indicate the code "1";
• In the line "Tax payable (100)" indicate "0".

How to fill out the zero declaration in paragraph 2.1? Should:

• Specify the amount of fee due (again) in line 113.
• Indicate that the entrepreneur works without employees (p. 103).
• Lines 140-142 are left blank.
• In line 143, indicate “0”, even if the organization paid contributions to the FIU in the reporting period.

A sample of the completed NST declaration is presented below. This completes the form blank completed. It remains only to pass it to the FTS.

How to fill out a zero declaration with software?

Consider an example of a report with the help of “Taxpayer LE”.

После запуска программы нужно создать шаблон document. To do this, in the "Documents" section, select "Tax reporting", and then specify form No. 1152017. A blank form will open. How to fill out a zero declaration for SP USN?

Begins the design of the title page.Here you need to enter the TIN and CAT. In the line "Tax period" you must specify the code "34". The number of the past calendar year will be automatically tightened. The final touch is to write OKVED. How to fill out a zero declaration, the sample of which is presented earlier? Consider some more nuances. To make the “Section 1.1” tab active, you need to click on the “Add section” button in the top menu bar. Here you need to enter the data in the line:

• 001 - tax scheme;
• 010 - OKTMO;
• 100 - the amount of the fee.

How to fill out a zero declaration? Similarly, subsection 2.1 is added. Here the same lines are filled:

• 103 - “2” (SP without hired employees ”);
• 113 - "0" - the amount of tax;
• 143 - “0”.

It remains only to print the report and submit it to the FTS.

How to file?

Having dealt with how to fillzero declaration for the PI, we turn to the question of the timing of the filing of the document. The order of submission of such reports does not differ from the usual ones. The deadline for submission is April 30 of the following year. But in this case, you can submit reports more quickly. Do not be afraid of unscheduled inspection. Zero reporting is commonplace in business.

You can submit a report by personally contacting the Federal Tax Service, send it by registered mail or send it in electronic form. The reporting deadlines are presented in the table below:

Fines

It is important not only to know how to fill zerodeclaration for SP USN, but do not forget to submit it to the FTS in a timely manner. For violation of these terms, the entrepreneur faces a fine of one thousand rubles. But this amount can be reduced in the presence of mitigating circumstances. In this case, along with the submission of reports, you must submit a letter with a request to reduce the amount of the fee. But if you violate the deadline for submission of a document for more than 10 days, the FTS may temporarily block transactions on bank accounts.

How to fill a non-zero declaration of the simplified taxation system?

About how to fill the title page, has already been described above. Therefore, we proceed immediately to filling in subsection 2.1.

Line 102 indicates the code of the PI, that is, "2". The next three lines indicate the income in rubles by cumulative total, then the tax rate for each quarter, the amount to be transferred to the budget.

For example, the IE for 2015 received 80, 90, 90 and 120 thousand rubles quarterly.

Tax amount (p.140-143) cannot exceed payments paid (p. 130-133). For example, in the first quarter of the year 5.565 thousand rubles were paid. as a contribution for the 4th quarter of the previous period. This amount exceeds the advance payment of 4.8 thousand rubles. for the 1st quarter of 2016. Therefore, in line 140 it is indicated exactly 4.8 thousand rubles. Similarly, all other lines are filled. The balance in the form of 5.6 thousand rubles. constantly transferred from one period to another. Line 143 is filled in as follows: 15.6 + 5.565 = 21.165 thousand rubles.

Subsection 2.1.2 payers of contributions fill in the same way. First, the amounts of income are cumulative, then the amount of tax and contributions paid. But in this case, the indicators from section 2.1.1 are included in the corresponding lines 2.1.2.

If the PI is only engaged in trade and pays the feefrom all activities, the numbers in section 2.1.2 will copy the lines from 2.1.1. If the PI is also engaged in other activities that are not subject to collection, the amounts in section 2.1.1 will be more than the figures from 2.1.2.

We will continue consideration on the conditions of the previousan example. Suppose that the IP from trade only receives half of the income and pays a quarterly fee in the amount of 1.5 thousand rubles. How, then, to fill in section 2.1.2?

Вычеты рассчитываются, как и в разделе 2.1.1, but only for contributions from trading activities. Since the amount of contributions paid fully covers the tax, there is nothing to deduct the first 3 quarters. The result in line 163 is calculated as follows: 11.4 - 10.583 = 0.817 thousand rubles. This figure must be less than the difference of lines 143 and 133 in 2.1.1: 22.8 - 21.165 = 1.635 thousand rubles.

Now we need to supplement the information in section 2.1.1.In line 010, the OKTMO code is recorded. Lines 030, 060 and 090 are filled in, if during the year the company changed the place of registration. If this did not happen, then it is necessary to indicate dashes in the lines.

Further the total amount of tax calculated using the following formula is indicated:

13x - 14x - 16x, where

X is the last line code.

A positive result is entered in lines 020, 040, 060, and negative - 030, 050, 070.

The total fee to be deducted is (line 100):

22.8 - 21.165 - 0.817 = 0.818 thousand rubles.

Section 3 is filled by entrepreneurs whoreceive funds under the targeted financing program. Here you can see the receipt code, the date, the time during which funds are to be used, and their volume.