Tax return for individual entrepreneurs: what is it and where can I get a sample of the document itself and how to fill it out?

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The tax return under the simplified tax system is submitted in a single copy. If you submit it yourself (or through an authorized representative who has a power of attorney to represent your interests at the tax authority), you can create a second copy, and also receive a note from a tax authority employee on one of them that the declaration has been submitted.

Individual entrepreneurs who submit reports under the simplified taxation system (hereinafter abbreviated as simplified tax system) are required to fill out a declaration for the past calendar year and submit it no later than April 30.

You can prepare and submit reports yourself manually or use a special online service.

The same points and differences in submitting a report for an individual entrepreneur or LLC

Methods for filing a declaration:

• personally;
• through a representative;
• via the Internet;
• by mail.

• if several taxation systems are used, then the declaration is submitted for each of them;
• the reporting form for the simplified tax system is the same for both individual entrepreneurs and LLCs;
• submitted to the territorial tax office;
• for violation of the deadlines for filing a declaration, a fine is imposed;
• if UTII is used, then the report is submitted quarterly and others.

Submitting reporting documents to the tax office does not differ much between individual entrepreneurs and limited liability companies.

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Two main differences:

Deadlines for filing declarations under the simplified tax system:

• for individual entrepreneurs – until April 30;
• for LLC – until March 31.

List of documents required for filing a declaration:

• for individual entrepreneurs you need a TIN, a registration certificate and an extract from the Unified State Register of Entrepreneurs;
• for LLC: INN, OGRN, extract from the Unified State Register of Legal Entities or data of the head, activity codes, address and name of the organization.

If an entrepreneur or organization has chosen a general taxation system, then the individual entrepreneur pays personal income tax, and the LLC pays income tax.

Property tax can also be considered a difference between forms of organization. An individual entrepreneur does not pay it, but for a company its payment is mandatory.

Rules for filling out a tax form

Declaration of the simplified tax system for individual entrepreneurs - as a sample of registration, where and when to submit

The tax form is filled out according to the standards and requirements presented on the official website of the Tax Service of the Russian Federation, as well as in each branch. The documents are filled out independently by the entrepreneur or employees in accordance with the relevant agreement.

For your information! The most important rule when filling out is to provide accurate information.

The income statement of an individual entrepreneur is filled out in black pen using capital letters or in Courier New font when printed. You need to write without using a proofreader to correct errors, and write each character in a new cell. Empty cells are marked with a dash. The report is not bound or printed on multiple sides.

It is better to start filling out the declaration from the second section. According to experts, it is more convenient to indicate the final results in the title page in order to avoid mistakes. All amounts are, as a rule, rounded. For example, not 10,102 rubles, but 10,100.

Note! The requirement does not apply to the UTII declaration. There the number is rounded to the nearest thousand.

Filling rules

Sample

Samples are given on the official website of the state and territorial tax service. There you can download them without any problems, just like mortgage documents. You can also take a sample during a personal visit to any branch of the Federal Tax Service of the Russian Federation. Available upon request.

About the estimated income of individual entrepreneurs

An example of filling is here.

This type of tax report is required for individual entrepreneurs who carry out profit-making activities using the general taxation system. This type of report is called 4-NDFL. For newly registered entrepreneurs, its submission is required.

Based on the data transmitted in it, the government agency calculates the amount of advance payments for taxes . It must be handed over within five days after the expiration of a month from the date of first received income. Businessmen who have been working for several years submit this type of report along with their main declaration.

The declaration form is unified and consists of 1 sheet . It's easy to fill out.

Let us note 3 important points when drawing up this declaration:

• the amount of expected income must be indicated minus future expenses;
• Only the amount that is planned to be received from the entrepreneur’s activities is subject to reflection;
• The income figure is written down without kopecks, in full rubles.

There is no liability for failure to submit for those who have been working for a long time. Payments will be calculated based on data from previous years. But those who have just started their work may be fined 200 rubles.

Professional services

In order not to waste time installing and updating software from the tax office website and not to depend on promotions of online services, you can install a professional accounting program that always has a tax reporting function.

The most famous and popular is, of course, 1C Accounting. But there are other programs for accounting and filing tax reports. Among the domestic ones, these are “Galaktika” and “Parus”, both have been on the market for more than 20 years. Among the foreign ones, SAP is the most famous.

But often an individual entrepreneur does not need the scope of functions that these programs offer. However, the cost of installation and maintenance can be quite onerous. Accounting programs are more affordable for large and medium-sized companies. There are more modern programs for accounting and tax reporting, aimed specifically at small businesses and individual entrepreneurs: Bukhsoft, My Business, Kontur.Extern and some others.

Therefore, it is worth taking a closer look at online services for filling out reports.

Here is a small table that will help you navigate your choice:

Zero

This type of report (popularly known as “nulevka”) is submitted by an individual entrepreneur if he has not carried out any profit-making activities . Also, this declaration is submitted if the individual entrepreneur is registered before the official deadline for submitting information, and the business has not yet developed, that is, its balance tends to zero. Accordingly, he will not pay taxes, but he is obliged to report.

If you do not submit the declaration on time, the entrepreneur will be brought to administrative or tax liability. More often this is the imposition of penalties. The minimum fine is 1000 rubles. Moreover, if the submission of reports is delayed not for the first time, the amount of the fine may be doubled.

Sending in electronic format

The first thing you need to do is convert the file to the desired format. The Federal Tax Service accepts reports in xml format. If your reporting is generated in excel format, you need to tinker to convert the file to xml. You will have to understand the non-ordinary functions of Excel: https://lumpics.ru/how-to-convert-excel-to-xml/.

If the reporting is generated in pdf format, you can use an online file converter from pdf to excel. Then we save the excel file in xml format using the “save as” function.

But in order to avoid errors when saving a file in the required format, it is better to initially generate it in a program specially designed for this.

Next question: how to send a file over the Internet? There are the following ways to do this:

For individual entrepreneurs without employees, as well as for those who use UTII

It is much easier to report to those who do not have employees in their enterprise. There is no need to take into account the wage fund, and there is no need to pay contributions to the Insurance Fund. Since 2014, filing a report on the average headcount has ceased to be mandatory. If an entrepreneur has no employees and is on the simplified tax system, he will only need to submit a single tax return . The tax itself must be paid quarterly.

The declaration for individual entrepreneurs using UTII requires quarterly submission - no later than the 20th day of the month following the last month of the quarter. For the first quarter of 2015, you should report according to the new version of the declaration.

Only 5 days are allotted for tax payment after the deadline for submitting information, that is, until January 25 (we close the previous year), April, July and October of each tax period. If this date falls on a weekend or holiday, then the last working day after the 25th is considered the last day. You can submit your declaration using standard methods.

If an entrepreneur delays submitting information for more than 10 days, the government agency has the right to stop the movement of funds through his current account (“freezing”). The fine that will be imposed on the businessman will range from 5% to 30% of the amount of unpaid tax, but not less than one thousand rubles . A percentage of the amount will be calculated for each full or partial month after the deadline for official payment.

Section 2.2

If you pay tax on the difference between income and expenses, then this section is for you. Let us briefly describe the lines to be filled in. Remember that we count and record data on an accrual basis.

Lines with codes 210–213 are income for the reporting periods.

Lines with codes 220–223 are expenses, the list of which is given in Art. 346.16 Tax Code of the Russian Federation.

Line with code 230 - loss (part of it) for past tax periods. By declaring a loss, you can legally reduce your tax base.

Lines with codes 240–243 are the tax base. Let’s say the income of OOO “Sova” amounted to 541,200 rubles, expenses - 422,000 rubles, and the loss of the previous period - 13,400 rubles. The accountant of Sova LLC calculated the tax base: 541,200 - 422,000 - 13,400 = 105,800 rubles.

If at the end of the year the amount turned out to be a minus sign, the amount of the loss should be indicated in lines 250–253. Let’s say the income of OOO “Sova” amounted to 422,000 rubles, expenses - 541,200 rubles. The accountant of SOVA LLC calculated the tax base: 422,000 - 541,200 = - 119,200 rubles. The result was a loss.

Lines with codes 260–263 are the tax rate (usually 15%).

Lines with codes 270–273 are tax advances.

Line with code 280 is the amount of the minimum tax. It is not paid if it turns out to be lower than the tax itself according to the simplified tax system. LLC "Sova" in 2021 received income of 470,000 rubles, confirmed expenses amounted to 427,300 rubles. Accountant Filina A. Yu. calculated the tax: (470,000 - 427,300) x 15% = 6,405 rubles. Next, Filina A. Yu. calculated the minimum tax: 470,000 x 1% = 4,700 rubles. As we can see from the calculations, the minimum tax is less than the accrued tax. Therefore, the accountant of Sova LLC will transfer 6,405 rubles to the Federal Tax Service account (provided that there were no advances previously).

Declaration for individual entrepreneurs using the simplified tax system

Individual entrepreneurs who have chosen a simplified tax system to conduct their business must submit a report by April 30 of each tax period (this is a calendar year). This type of declaration is called 3-NDFL; it is unified and consists of 6 sheets. It is served once a year. Its form is established by the legislator of the Russian Federation. You can submit it in one of the 4 ways described above. It has two types: “income” and “income minus expenses”.

The declaration is filled out manually or using a program provided by the Federal Tax Service . It is believed that this type of declaration is the easiest to fill out. The report is submitted to the territorial tax office in the same four ways as other types of declarations.

The fine for failure to submit this type of report is calculated in the same manner as for late declaration when using the UTII system.

How to fill out a declaration on the simplified tax system: watch the video.

Algorithm for preparing a report for individuals

Let's look at how to correctly fill out the 3-NDFL declaration for an individual who is not registered as an individual entrepreneur. Regardless of what income a citizen declares and whether he intends to ask for a tax deduction, he will have to fill out the title page, sections 1 and 2 of the form. Information is recorded in the declaration attachments if necessary.

Fill out the applications:

• 1 and 7 - when applying for a tax deduction when purchasing real estate or a deduction in connection with the payment of a mortgage;
• 1 and 6 and calculation to Appendix 1 - when declaring income from the sale of real estate and other property;
• 1 - when renting out real estate;
• 1 and 5 - when applying for a tax deduction for treatment, education;
• 1 and 5 and the calculation to Appendix 5 - to receive a deduction for costs under insurance contracts (life, pensions).

As an example of how to fill out a tax return, let’s look at a situation where citizen Vitaly Andreevich Volkov sold a house for 2.4 million rubles, which he owned for less than 5 years (bought after 01/01/2016). He is obliged to pay tax at a rate of 13%, but in order to reduce the tax base, he immediately issues a tax deduction in the amount of 1 million rubles. The citizen enters the data on the title page, sections 1 and 2, appendices 1 and 6, and in the calculation of appendix 1.

It is recommended to start filling out the declaration with the calculation and appendices 1 and 6, and then draw up the title page and sections, and indicate page numbers. This is especially important if all the data is recorded manually, because nothing can be corrected in the finished declaration.

We fill out the calculation for Appendix 1 (line by line):

• enter the TIN, surname and initials;
• Leave the page number blank for now;
• 010 - column for indicating the cadastral number of the property, it is contained in the property documents, and can be found out free of charge in the Rosreestr database;
• 020 - enter the cadastral value of the property as of January 1 of the year in which the property was acquired: if the property has not been appraised as of the specified date, a dash is added;
• 030 - income received from the sale based on the contract;
• 040 - if data on the cadastral value is available, it is multiplied by a factor of 0.7; if field 020 is empty, then 040 is left empty;
• 050 - line to indicate the taxable amount; select the larger value from fields 030 and 040.

Go to Appendix 6, where you indicate all the tax deductions that the taxpayer is counting on. If a citizen has documents confirming expenses for the sold property, then he fills out field 020, and if they do not have them, line 010. If the taxpayer does not claim other deductions, then the value indicated in columns 020 or 010 is transferred to field 160.

Appendix 1 begins with the TIN, surname and initials of the taxpayer. Then enter:

• 010 - tax rate, for residents - 13%, for non-residents - 30%;
• 020 - codes for the type of income are listed in Appendix No. 3 to the procedure for filling out the declaration; in case of declaring income received from the sale of real estate, code 01 or 02 is used; indicate 01 if the amount of income under the contract (field 030 of the calculation to Appendix 1) is greater than the cadastral value multiplied by a factor of 0.7 (the value entered in field 040); code 02 is written if the value in column 040 is greater than in column 030;
• fields 030–060 are intended to indicate information about the buyer; if there is no such data, it is enough to enter the last name, first name, patronymic of the new owner;
• in column 070 you need to transfer the value that was recorded in line 050 of the calculation to Appendix 1;
• field 080 is left blank because the buyer is not a tax agent and does not withhold tax.

Section 2 specifies the income from which the tax is taken, the tax base and the amount of personal income tax. To do this write:

• 001 - 13% or 30% depending on the residence of the taxpayer (see field 010 of Appendix 1);
• 002 - type of income, indicate 3;
• in columns 010 and 030 - the value of field 070 of Appendix 1;
• the value of field 160 of Appendix 6 is rewritten in line 040;
• value 060 is calculated as the difference between values ​​030 and 040; if it is a negative number, put 0;
• the value of fields 070 and 150 is also calculated, for this the figure from line 060 is multiplied by 13%;
• all other columns remain empty.

What remains is Section 1 and the title page. They are filled out according to the algorithm described in the example of reporting for individual entrepreneurs.

Section 1

Title page

After all the pages are completed, you need to count them, write the number on the title page and number each one. In our example, we ended up with a 6-page declaration. Additionally, you need to clarify the number of sheets of attached documents or their copies. All that remains is to sign all completed declaration sheets (not just the title sheet) and put the current date.

Each taxpayer independently chooses what he needs to fill out and sends the completed report to the Federal Tax Service.

Penalties and fines

After submitting a tax return to the Federal Tax Service, a final reconciliation of the amounts takes place: those indicated in the declaration and those that were transferred in advance. If the accountant’s calculations were correct, the amounts will add up and the tax office will have no claims against the business.

However, if the advance payments were calculated incorrectly or were overdue, there is no need to be afraid of fines. The organization will only have to pay penalties, the amount of which will become clear after the tax authorities check the reports. Fines await those businessmen who did not submit an annual tax return and did not transfer the final payment within the period established by law.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

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