Sample zero single simplified tax return

The Tax Code of the Russian Federation does not contain the concept of “zero reporting,” but most often it means a declaration with zero indicators for activities as a whole or for the amount of tax payable. Depending on the situation in which the declaration is filled out, there are:

• Reporting with zero indicators for all activities (lack of income and expenses, amount of tax payable to the budget). This document is submitted by entrepreneurs who do not actually carry out activities in the reporting or tax period.
• Reporting with a “zero” amount of tax payable (when the amount of tax payable is reduced entirely by the amount of expenses).

The type of zero declaration, its form and the procedure for reflecting information in it depend on the taxation regime.

As a rule, a regular declaration is submitted for the selected taxation regime, but in some cases, an entrepreneur can submit a single simplified declaration (SUD) instead of a zero declaration. At its core, this document can also be classified as zero reporting, since it does not contain any information about income and expense transactions and is presented only in the event of a complete suspension of the activities of the individual entrepreneur and the absence of any tax transactions in respect of which it is presented. Let's consider in more detail how to fill out a zero declaration for individual entrepreneurs in each of the taxation regimes, including the EUD.

What is a single declaration and when can it be submitted?

EUD is a reporting form designed to simplify the reporting process to the Federal Tax Service as much as possible for those taxpayers who did not conduct business during the reporting period.
The essence of the EUD is that it is submitted instead of zeros for a set of taxes, for which the taxpayer must report within the framework of the taxation regime applied by him. Both enterprises and individuals can submit the EUD. In order to replace zeros for several taxes with EUUD, the following conditions must be met (Article 80 of the Tax Code of the Russian Federation):

• during the period for which the EUD is formed, there must be no cash flows for the reporting taxpayer - both in bank accounts and in cash;
• for taxes that a taxpayer pays under the applicable tax regime, there must be no objects of taxation.

For more information about when you can submit the EUD, read the material “Tax reporting period in a single simplified declaration” .

Who rents

Zero reporting can be submitted by enterprises or individual entrepreneurs who have nothing to reflect in their tax return for the billing period. Typically, this situation arises at the time of temporary cessation of the company’s activities, which does not require the closure of the legal entity.

The report is submitted not only in cases of lack of income, but also in cases of lack of cash transactions, drawing up reports of completed work and other invoices.

The EUD form is optional. The declaration can be submitted in the standard form of the current tax system.

The use of a simplified reporting form, like other preferential regimes, implies compliance with standard requirements and conditions that are established by law and specified in the Tax Code.

Main requirements:

• the absence of an object that forms the tax base, as well as any operations related to this object;
• complete freezing of the movement of funds on the company’s active accounts. Even a minimal amount will cause the need to submit reports in the prescribed manner.

Despite this, the requirements have some nuances and limitations. So, in the event of an erroneous transfer of funds to the current account of an individual entrepreneur or enterprise. In this case, you can use the EUD if you prove a translation error.

If an individual entrepreneur or the head of an organization is not sure that transactions on the current account for the tax period were carried out, then you should contact the bank with a request to present the corresponding statement.

Payment for bank services for using an individual account or making a payment through a cash desk to a single employee of an enterprise is also considered a movement of funds. As a rule, in such cases, zero reporting is not accepted.

What taxes does a single declaration replace?

The EUD, according to the formation procedure (approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n), can be submitted instead of calculations and declarations for which the reporting period is a year or a quarter. You cannot submit a UUD for those taxes for which reporting is monthly.

ConsultantPlus experts explained what is the responsibility for erroneously submitting a EUD instead of a tax return. Get trial access to the system and switch to the Ready-made solution for free.

At the same time, the EUD does not need to be submitted for those taxes for which the person reporting is not a taxpayer. Let's look at the algorithm for making a decision on filing a EUD using an example.

The individual entrepreneur was registered in this capacity on 04/16/2021. A special tax regime has not been established, that is, individual entrepreneurs on OSNO. Let’s assume that as of June 30, 2021, the individual entrepreneur met all the conditions under which the EUD is submitted. For the 2nd quarter of 2021, individual entrepreneurs need to report to the Federal Tax Service on VAT. There is no need to report for all other quarterly taxes.

IMPORTANT! Filing an EUD is a right, not an obligation.

That is, an individual entrepreneur can decide whether to file a zero VAT tax or submit a EUD. VAT is submitted only electronically, that is, an individual entrepreneur will need to either issue an electronic signature certificate for himself, or use the services of someone who, by proxy, will send reports for him. In this case, the EUD can be submitted in paper form either in person or by mail. Our individual entrepreneur decided to form a EUD and send it by mail to the Federal Tax Service.

IMPORTANT! For a simplified tax return, the zero deadline for submission is until the 20th day of the month following the ended reporting period. That is, the deadline for submitting the EUD may differ from the deadline for submitting the tax(s) included in it.

For more information about which declarations and calculations you can submit the EUD, see the article “What does a single simplified tax return replace?” .

NOTE! Contributions to compulsory insurance of employees (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund) are not considered taxes. Even though they are now administered by the Federal Tax Service. Therefore, information on contributions is not included in the EUD. According to them, in the absence of a salary, you should submit a zero calculation to the Federal Tax Service and 4-FSS for injuries in social insurance.

IP on the simplified tax system

Entrepreneurs using a simplified declaration submit only one declaration – a simplified one. They are exempt from the obligation to submit VAT and personal income tax reports.

You must submit your individual entrepreneur declaration to the simplified tax system no later than April 30 of the year following the reporting year.

An example of filling out a zero declaration using the simplified tax system

For the simplified tax system - 6% (object income), you must fill out the Title Page and Sections 1.1 and 2.1.1

For the simplified tax system - 15% (object income minus expenses), you must fill out the Title Page and Sections 1.2 and 2.2.

Title page

On the Cover Sheet, which is the same for both the income object and the “income minus expenses” object, you must indicate:

• TIN (in accordance with the one issued by the Federal Tax Service (MRI Federal Tax Service) upon registration);
• Correction number – “0”
• Tax period – “34” (year);
• By location – “120” (code for individual entrepreneurs);
• Full name in accordance with the passport;
• Code of main activity (OKVED)
• Phone number
• And the number of declaration sheets is “3”

After the main block of information, you must indicate who is submitting the reports: the individual entrepreneur himself or his authorized representative and enter information about the representative (full name and details of the power of attorney)

Section 1.1

In this section, you only need to indicate OKTMO.

Section 2.1.1

Section 2.1.1 indicates only the taxpayer’s attribute and the rate for the object.

The remaining lines are crossed out.

Zero declaration according to the simplified tax system – 15%

Section 1.2

In this section, you only need to indicate OKTMO.

Section 2.2

Please note that the Tax Code of the Russian Federation does not contain instructions on how long an individual entrepreneur can submit zero reporting, and therefore the individual entrepreneur can submit it until he is deregistered or begins to receive income.

Can a single simplified declaration be non-zero?

The EUD cannot be non-zero. This follows both from the meaning of this type of reporting and from the form of the declaration. It does not provide columns where you could enter numerical data.

EUD is a confirmation of the absence of an object of taxation, and not a tax to be paid. For example, if you had turnover not subject to VAT during the reporting period, which must be recorded in the VAT return, you can only submit a VAT return. In this case, you cannot submit the EUD.

If you have access to ConsultantPlus, check whether you filled out the EUD correctly. If you don't have access, get a free trial of online legal access.

Requirements for filling out the zero simplified tax system for 2021

Requirements for completing the simplified taxation system declaration are given in the Procedure for filling it out, approved. By Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ [email protected] :

• The declaration can be filled out by hand, on a computer, using special programs.
• When filling out a declaration on paper, use only black, purple or blue ink. If you enter information, for example, in red, the machine will not be able to recognize it, and the declaration will be returned.
• You cannot correct errors in a printed zero using putty or other similar means. If you made a typo, it is better to redo the sheet again, this will save you in the future from possible disputes with the inspection inspector.
• Enter the information in the declaration in capital block letters, regardless of whether you fill it out by hand or on the computer. The machine only recognizes printed letters.
• If you fill out the zero on the computer, use the Courier New font with a height of 16-18.
• Double-sided printing is prohibited; each page of the declaration must be printed on a separate sheet.
• Do not staple the report sheet, as this may damage the barcode in the upper corner of the page. The machine will not be able to read reports with a damaged barcode. It is advisable not to fasten the sheets of the document with anything at all and submit them to the inspection inspector in a file.
• Enter the indicators in the declaration from left to right, starting from the first acquaintance.
• Include in the zero sheet only those sheets that we wrote about above. The rest do not need to be attached to the declaration.
• Page numbering is continuous, starting from the title page. A zero declaration (for any object) will have only 3 sheets.
• In all empty lines you need to put dashes: we will tell you which ones specifically below.

What are the general requirements for filling out a single declaration?

The EUD can be filled out both on paper and electronically. When forming on paper, the following requirements must be observed:

• the EUD form can be filled out on a computer and printed;
• When filling out manually, use a blue or black pen;
• The EUD is filled out in block letters;
• the error is corrected as follows: the incorrect value is crossed out (with one line so that it is clear that it has been crossed out), then the correct value is entered next to it and certified with a signature and seal (if any);
• erasures and puttying are not allowed.

You can fill out the EUD for 2021 on our website:

The EUD has 2 sheets. The first sheet is filled out by everyone submitting this declaration. He contains:

• details of the taxpayer and his Federal Tax Service;
• a tabular part where data on taxes are entered, in exchange for which the EUD is submitted;
• Also in the tabular section you need to enter for each tax the number of the chapter of the Tax Code of the Russian Federation by which this tax is regulated.

IMPORTANT! Only 4 taxes are placed in the table on sheet 1 of the EUD at a time. In a situation where there are suddenly more reported taxes, you need to fill out the second sheet of 1 EUD.

Sheet 2 of the EUD is intended to reflect additional data about an individual - not an individual entrepreneur. Individual entrepreneurs and enterprises do not form it.

Responsibility for delay

The issue of liability for late submission of a report remains controversial, since the Ministry of Finance and the Federal Tax Service have different opinions on this matter. If Ministry of Finance specialists in letter No. 03-02-07/2-154 dated November 12, 2012 noted that the document was developed to make it easier for taxpayers to submit zero reporting, and therefore fines cannot be imposed for failure to provide it, then tax authorities consider this report mandatory. Therefore, if a single declaration in the absence of activity is not submitted on time, liability arises under Article 126 of the Tax Code of the Russian Federation, since this report is not by its nature a declaration containing information about the objects of taxation and the amount of the calculated payment.

Submitting the EUD late will result in a fine of 1,000 rubles. according to paragraph 1 of Art. 119 of the Tax Code of the Russian Federation (resolution of the Moscow District Court No. F05-16047/2014 dated January 26, 2015).

Nuances and example of filling out a single declaration

The formation of the EUD has a couple of important nuances:

1. Tax period code. Indicated in the declaration details:

• 3 - if the tax period for tax is quarter (example - VAT);
• 3, 6, 9, 0 - correspond to the 1st quarter, half a year, 9 months and a full year for those taxes for which the tax period is a year, and the reporting period is a quarter and reporting is formed on an accrual basis for the year (example - income tax) .

1. Quarter number for quarterly taxes. Indicated in the tabular part of the declaration in column 4.

IMPORTANT! The year in the tabular section in column 4 is not marked in any way.

and you can view a sample EUD on our website: “Unified simplified tax return - sample for 2020” .

Deadlines for submitting the EUD

The EUD must be submitted to the Federal Tax Service no later than the 20th day of the month following the reporting period (Article 80 of the Tax Code of the Russian Federation), for example, a quarter, half a year, 9 or 12 months. If the due date falls on a holiday or weekend, the date is moved to the first working day after.

We have collected the deadlines for 2021 in a table:

Results

The EUD can be passed if a number of conditions are met. The declaration can replace those taxes for which the reporting period is a quarter or a year. The EUD cannot be non-zero. The procedure for forming a EUD is quite simple, but has several nuances that must be observed. You can take the EUD form, get acquainted with a sample of how to fill it out, and also learn more about the nuances of forming and submitting a declaration on our website.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What is the simplified tax system and what reporting does it require?

The abbreviation USN stands for “simplified taxation system”.
This system is available to both legal entities and individual entrepreneurs. Its attractiveness lies in the fairly simple recording of data that determines the tax base for the simplified tax system. The base can be either income or income reduced by expenses. The simplified tax system is calculated and paid quarterly 4 times a year (advances are made 3 times and one payment is made at the end of the year), but reporting on it is submitted only 1 time at the end of the year. Submission of reports is mandatory for persons using the simplified tax system. Moreover, it must be submitted even if no activity was carried out at all during the year and there is no data to fill out the simplified taxation system declaration.

Can PJSCs and non-commercial organizations apply the simplified form? Find out about this from the material “Who are the payers of the simplified tax system?”

Zero balance

Organizations required on OSNO

Sample zero balance

example and zero balance form

For 2015-2019, there is a new form - filling out a zero balance. XLS (Ministry of Finance of the Russian Federation: Order 66n dated 07/02/10 (as amended on 04/06/2015))

See also Simplified balance sheet

Lines in the balance sheet cannot be removed.

How to fill out Zero Balance?

Change the values ​​highlighted in red in the declaration to your own.

Taxpayer Identification Number (TIN) and checkpoint: you only need to enter it on the main page; on the rest it will be added automatically.

The OKPO code is assigned at the time of registration of a legal entity and shows the type of activity. The form of ownership (according to OKFS) can be found here. The organizational and legal form (according to OKOPF) is here. Unit of measurement: thousand rubles. — OKEI code 384; million rubles — OKEY code 385. You need 384 as soon as possible.

The balance sheet cannot be completely empty due to the authorized capital. The authorized capital, for example, is 10,000 rubles, then in the balance sheet liabilities in lines 1310 (Authorized capital), 1300 (Total for section III) and 1700 (Balance sheet) in the sample we put 10 (in the balance sheet data in thousands of rubles). In the balance sheet assets, depending on how the authorized capital was formed, if materials were added, then we put 10 in lines 1210 (Inventories), 1200 (Total for section II) and 1600 (Balance sheet) as in the example. If funds were deposited, then put in line 1250 (Cash), as well as 10, and in lines 1200 (Total for Section II) and 1600 (Balance).

If the authorized capital was deposited through the cash register (to the accountant), then they will need to be reflected in the balance sheet asset on line 1250 (Cash), and not 1210 (Inventories).

Deadlines for submitting zero balance

I quarter — until 30.04, II quarter. — until 30.07, III quarter. - until 30.10, IV quarter (annual) - until 30.03

There are no penalties for providing a zero balance sheet (report); the balance sheet cannot be completely empty due to the authorized capital. For delivery not on time - 200 rubles.

Submission methods

This year you can submit a declaration in several ways (see table 1).

Based on this, we can conclude that sending reports does not cause much difficulty, primarily due to the wide range of methods. More questions arise about filling out the document, as well as cases when it is permissible to resort to it.

Everything on the topic in the video:

In what case is it served?

The tax return is usually submitted to the tax service according to the general taxation system. But even then, this is rarely the case, since there are practically no companies or entrepreneurs who would not have any expenses or other monetary transactions.

For example, the minimum expenses may in any case apply to expenses on an open bank account.

In the current 2021, declarations are submitted according to new rules, namely, through an electronic form with an enhanced digital signature.

What is zero reporting?

A declaration in which the only digital indicator is zero is called zero. That is, in it, all indicators for calculating the tax base, and, accordingly, the tax itself are equal to zero. A non-zero value will only be present for the tax rate and codes characterizing reference data about the taxpayer.

Zero reporting by the simplified tax system is no exception to this situation. In particular, for 2021, in the absence of indicators for filling in the data on which the tax base depends (income or income and expenses), there is a need to prepare a zero declaration under the simplified tax system for 2021.

The taxpayer's form of existence will not exempt him from filing a zero return:

• a zero declaration under the simplified tax system 2020 is submitted by a legal entity;
• with an indicator of 0, the declaration under the simplified tax system-2020 is submitted by individual entrepreneurs.

A zero declaration should not be confused with one for which there is data to fill out, but the tax base turns out to be negative or equal to zero. This can happen with income and expense simplification. However, these situations are subject to the rule of paying a minimum tax of 1% of the income received during the period. And if, with a negative or zero base, the minimum tax is not paid, then the taxpayer will be assessed a fine.

If you apply a zero rate under the simplified tax system, you will also have to submit a declaration and it will not be zero. In this case, the tax amount will be zero, but income and expenses should still be shown. Failure to submit a declaration will result in a fine.

EXPLANATIONS from ConsultantPlus: Regional authorities can set a 0% rate under the simplified tax system for... Who can apply a zero rate under the simplified tax system, find out in ConsultantPlus by signing up for free demo access to the K+ system.

Read about calculating the minimum tax here.

Penalties will also follow for failure to submit reports that can reasonably be considered zero. Therefore, the question of the need to present it must be taken seriously.

Penalty for failure to submit a zero declaration based on Art. 119 of the Tax Code of the Russian Federation is equal to 1,000 rubles. The Federal Tax Service may also block your current account.

Where is the zero declaration under the simplified tax system-2020? There is no special form for such reporting. It is formed on a regular form. Therefore, the phrase “download a zero declaration according to the simplified tax system-2020” will be equivalent to the expression “download a simplified taxation system declaration.”

On our website, the simplified tax system declaration is available for download in the material “Declaration form for the simplified tax system for 2021 - 2021”.

How to fill out and submit a simplified taxation system declaration?

The declaration contains fields divided into cells, each of which contains a separate character, letter, and number. Each field is filled in starting from the leftmost cell.

After the title page is drawn up and zero values ​​are entered in the appropriate sections, it is necessary to number the sheets.

You can submit a zero tax report to the Federal Tax Service in the following ways:

• Personal delivery - in this case, you can fill out the declaration with a pen or on a computer, then print it out and sign on the title page (you only need to print on one side of the sheet, there is no need to staple the prepared pages);
• Postal item - the declaration is prepared in a similar way, after which it is inserted into the letter along with a description of the attachment, then sent through the post office to the tax office, the service is ordered with delivery of a notification of delivery of the letter to the addressee;
• Electronic submission - is used if the simplifier has such an opportunity, that is, he has the appropriate technical equipment, an electronic signature of a qualified enhanced type.

When filling out, it is not allowed to edit the entered data using various types of proofreaders.

If the registration is carried out electronically, then the font must be used Courier new, its size is set from 16 to 18. The absence of field boundaries on the printed copy of the declaration is acceptable.

If the registration is done in handwritten form, then there is no need to leave empty cells; they are filled in with dashes. Letters must be printed, clear, large, and capitalized. There should be no doubt about the content of the fields and their double readings.

2-NDFL

The generation of a “zero” certificate in form 2-NDFL is not provided for by law. But you will most likely have to write an explanatory letter. It needs to justify the reason for non-accrual and non-payment of wages, because for a functioning company such a situation is impossible. Some tax authorities ask to provide a certificate from the bank that no salaries were accrued and no business transactions were carried out. If it is possible to prepare such a certificate in advance, it is better to take care of it. But in general, this case is not regulated by law, so it is necessary to proceed from specific circumstances, assessing, among other things, the legality of their occurrence.