New declaration form under the simplified tax system for 2021 with a sample filling

In 2021, individual entrepreneurs operating under a simplified taxation system will submit a tax return using a new form. The declaration form under the simplified tax system was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected] , which came into force on April 10, 2021.

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The reporting campaign for the tax paid in connection with the application of the simplified system has not yet been completed by this date. Due to such untimely acceptance of the reporting form, the Federal Tax Service had to provide clarification (letter dated April 12, 2016 No. SD-4-3 / [email protected] ) that the simplified taxation system declaration should be accepted by inspectorates using both the old and new forms .

When to submit a declaration under the simplified tax system for 2017

All companies and individual entrepreneurs who have chosen this special regime must submit a simplified declaration for 2021. The deadlines for submitting a declaration under the simplified tax system are different for individual entrepreneurs and LLCs. Legal entities must report no later than March 31 of the following year. For individual entrepreneurs, the deadline is extended - no later than April 30 of the following year. In 2021, March 31 is a non-working Saturday. Therefore, the deadline for legal entities is shifted to April 2, 2018.

April 30, 2021 – Monday. However, according to the production calendar, it became a day off (the day off was moved from April 28 to April 30). Therefore, for declarations under the simplified tax system for individual entrepreneurs for 2021, the due date is May 3, 2021. Let's summarize the timing in the table:

Table of deadlines for submitting declarations under the simplified tax system in 2018

Also see “Deadline for submitting a declaration under the simplified tax system for 2021”.

New calculations for contributions

In the second half of February, companies reported to the Pension Fund in the form RSV-1 for the previous year. Thus, they notified the Pension Fund about how many contributions they paid for their employees. As has been said many times, the Federal Tax Service will now manage insurance premiums. Starting from the first quarter of 2021, you will need to submit a report to your inspection. A new report form has been developed, and the deadlines for 2021 are as follows: for the first quarter - until May 2, for six months - until July 31, for 9 months - until October 31.

Download the required form

The form of the “simplified” tax return 2021 (form according to KND 1152017) was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. The declaration form can be found in Appendix No. 1 to the Order.

The list of sheets and sections that a simplifier must submit as part of his tax return depends on the chosen object of taxation:

The specified sheets and sections (except for sections 2.1.2 and 3) are submitted even if the simplifier submits a zero declaration form under the simplified tax system 2021.

Has the new form of declaration under the simplified tax system been approved? No. The declaration under the simplified tax system for 2021 in 2021 must be filled out and submitted to the Federal Tax Service on the “old” form. No new form was developed or approved. Therefore, the only possible and correct option for filling out is the declaration form approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. Download this form and submit it on time in 2018. On our website you can download the necessary forms for free:

• ;
• – a machine-readable form has been prepared on the basis of the TIF template of JSC “GNIVC” and is available for filling out in the Adobe Reader program (the program is available on the website www.adobe.com);
• (the template is recommended by the Federal Tax Service of Russia and is posted on the website of JSC “GNIVC” www.gnivc.ru).

LLC declaration for simplified tax system 2021

The reporting of organizations under this taxation regime is significantly reduced compared to other regimes. The LLC tax return for the simplified tax system for 2021 is submitted only once for the entire year and all tax accounting consists of maintaining a book of income and expenses. Unlike the OSNO regime, organizations are exempt from paying income tax, property tax, VAT and have a number of benefits.

In order to confirm the main type of activity according to the tariffs of insurance premiums for injuries, all organizations must submit a selection of necessary documentation to their FSS department by April 15. A number of FSS branches ask that LLCs using the simplified tax system attach a letter written in free form to the application and confirmation certificate. It should reflect that the organization uses Simplified and calculates income according to the book of income and expenses. Legally, this request is not legal, but its execution eliminates unnecessary questions and simplifies communication with FSS officials.

All organizations using the simplified tax system are required to maintain accounting records. At the same time, Law No. 402-FZ and the Tax Code of the Russian Federation does not require the submission of any interim financial statements to the tax authorities; organizations are required to submit only annual financial statements to the tax authorities no later than three months after the end of the reporting year.

What reports do organizations need to submit under the simplified tax system?

When applying the simplified tax system in 2021, organizations must submit the following documents:

1. Tax reporting of companies:
   a tax declaration paid in connection with the application of the simplified tax system is submitted once a year before March 31 of the following year to the tax authority at the place of registration of the taxpayer in the established form on paper or in the established formats in electronic form along with documents that, in accordance with with the Code must be attached to the tax return.
2. Form 2-NDFL, which must be submitted once a year before April 1
3. Information on the average number of employees of the organization - must be submitted before January 20
4. Quarterly reporting to the Pension Fund:
   For personalized accounting - individual information must be submitted quarterly
5. Quarterly reporting to the Social Insurance Fund:
   All organizations must submit a report once a quarter in accordance with Form 4-FSS of the Russian Federation

Tax period codes

* This code is also used to indicate the last tax period upon termination of activities as an individual entrepreneur;

** This code is also used to designate the last tax period upon termination of business activities for which the taxpayer applied the simplified system.

Codes of the place of submission of the declaration to the tax authority, codes of forms of reorganization (liquidation) of the organization, codes determining the method of submitting the declaration, as well as codes of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing which are required when filling out a tax return can be downloaded here .

Reporting to statistical authorities

Organizations using the simplified tax system, along with others, are required to report to statistical authorities. Most "simplistic" businesses are small or micro-enterprises. Small organizations are those that simultaneously meet the following conditions:

• the share of participation of other legal entities that are not considered small and medium-sized businesses in the authorized capital does not exceed 25%;
• the average number of employees for the previous year does not exceed 100 people;
• the volume of revenue (excluding VAT) for the previous year does not exceed 400 million rubles.

Microenterprises include organizations that:

• the share of participation of other legal entities that are not considered small and medium-sized businesses in the authorized capital does not exceed 25%;
• the average number of employees for the previous year does not exceed 15 people;
• the volume of revenue (excluding VAT) for the previous year does not exceed 60 million rubles.

It is necessary to pay attention to the following: Having received a written request from the territorial statistical bodies, the business entity is obliged to fill out and submit statistical information to them within the established time frame.

At the end of 2021, individual entrepreneurs will have to submit Form No. 1-IP to the territorial bodies of Rosstat. Deadline: no later than March 1, 2021.

Small enterprises are not exempt from statistical reports and submit quarterly form No. PM “Information on the main performance indicators of a small enterprise.”

It is filled out with a cumulative total for the period from the beginning of the year and submitted to the statistics department no later than the 29th day of the month following the reporting quarter.

Microenterprises submit form No. MP (micro) “Information on the main performance indicators of a microenterprise.” All micro-enterprises must report on it, except those engaged in agricultural activities. Form No. MP (micro) is annual.

Small trading enterprises additionally submit a quarterly form No. PM-torg (approved by Rosstat order No. 328 dated July 19, 2011)

Individual entrepreneurs engaged in retail trade submit annual form No. 1-IP (trade) (approved by Rosstat order No. 185 dated May 12, 2010).

Annual statistical reporting for the simplified tax system for 2020 will have to include the annual balance sheet, financial results statement and appendices thereto. The procedure for submitting statistical reporting sets a deadline no later than three months after the end of the reporting period, that is, until March 31, 2021 inclusive .

Method of submitting a declaration under the simplified tax system for 2017

A tax return for a single tax under the simplified tax system for the years 2-2017 can be submitted to the Federal Tax Service both on a regular paper form (for example, through a representative or by mail), or electronically via telecommunication channels (TCS).

In companies using the simplified tax system, the average number of employees does not exceed 100 people. Therefore, they can submit declarations under the simplified tax system electronically only on their own initiative. Tax inspectorates do not have the right to require such organizations to transmit a single tax declaration electronically.

Filling out a declaration for 2021 for individual entrepreneurs using the simplified tax system Income

You can fill out your declaration using our sample. As an example, we took an entrepreneur without employees who paid insurance premiums every quarter in order to immediately reduce advance tax payments.

Initial data:

• IP Markov Boris Vsevolodovich
• TIN 503801449572
• Phone 89164583210
• OKTMO 46647000
• MRI Federal Tax Service No. 3 for the Moscow region - 5038
• There are no employees, so the individual entrepreneur has the right to reduce the calculated tax amounts in full by all contributions paid. If there are employees, then calculated tax payments can be reduced by no more than 50%.
• OKVED 47.41
• Type of activity: “Retail trade in computers, peripheral devices and software in specialized stores”

Revenues quarterly:

• 1st quarter - 325,000 rub.
• 2nd quarter - 415,600 rubles. (increasingly from the beginning of the year 740,600)
• 3rd quarter - 129,900 rub. (increasingly from the beginning of the year 870,500)
• 4th quarter - RUB 362,700. (increasingly from the beginning of the year 1,233,200)

Paid fixed insurance premiums - RUB 5,788. quarterly, an additional contribution of 1% on income over 300,000 rubles, the individual entrepreneur will pay in 2021, so they are not reflected in the declaration.

Sample of filling out a new tax return form under the simplified tax system for individual entrepreneurs

Title page

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Video instructions for filling out a tax return under the simplified tax system:

How to fill out declaration forms under the simplified tax system

For our readers, we have prepared detailed instructions for filling out declaration forms under the simplified tax system for 2021:

• how to fill out a declaration form under the simplified tax system for 2021 with the object of taxation “income”;
• how to fill out a declaration form under the simplified tax system for 2021 with the tax object “income minus expenses”.

Read also

31.01.2018

Zero declaration

How to fill out a declaration under the simplified tax system “income” if the entity did not carry out activities during the year? In such cases, you only need to fill out the title page. On all other pages, the INN/KPP, OKTMO code, and taxpayer characteristics are written down. In the cells where the amounts of income, taxes and payments should be indicated, dashes are added. The report must be submitted to the Federal Tax Service within the deadlines established for reporting. The example of filling out the “zero line” given here for the simplified tax system “income” declaration 2021 clearly demonstrates what a well-drafted document should look like.

Declaration under the simplified tax system “income” 2021 (sample of filling out the “zero line”)

Section 1

This indicates how much tax is payable for each OKTMO code. In our case, there is only one code, which means only the first block of lines 010-020 will be filled. Line 020 will be equal to line 040 of section 3 - 7282 rubles.

If OKTMO is more than one, the calculation for each of them is done in proportion to the share in the total tax amount: line 020 = line 040 section 3 * (sum of lines 110 section 2 according to code OKTMO / line 010 section 3).

When adding the tax amounts for all OKTMO codes in section 1, the result should be equal to line 040 of section 3.

Changes in insurance premiums

Insurance premiums increased for entrepreneurs

Starting from 2021, insurance payments, except for injuries, must be paid to the tax service, not the insurance service.

The Constitutional Court decided to pay contributions in the amount of income minus expenses. Overpaid fees can be refunded.

For businessmen, the amount of the fee was slightly reduced, since now insurance payments must be paid from income minus expenses, and not from the total amount

Has already entered into force

Reduced payment rates for simplifiers are valid for a limit of 79 million rubles.

A reduced rate of 20% is valid for businessmen until the limit is exceeded. Once exceeded, the businessman must set a rate of 30% for his contributions.

For some entrepreneurs, the New Year will be another harbinger of restrictions on certain types of activities. Only those businessmen whose income does not exceed 79 million rubles can use reduced rates. (paragraph 2, subparagraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation).

In 2021, the limits for simplifiers will increase exactly 2 times.

From 01/01/2017 the following changes will become effective:

The launch date for online cash registers for regions with slow Internet connections has been postponed

Later, those entrepreneurs who work on a patent can switch to using a new type of cash register (Clause 7, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ)

Throughout 2021, such entrepreneurs can work without online cash registers, but from July 1, 2018, the transition is mandatory for them.

The following changes will be made from July 2021

Paper BSOs have been cancelled.

But based on these changes, individual entrepreneurs and companies can use the BSO in the same manner until July 1, 2017, that is, filling it out manually or using a printout is allowed.

After 07/01/2017, information about strict reporting forms will be sent to the tax office. You can transfer such data in the same way as sending a cash receipt.

Will come into effect from 01.07. 2021

All contributions and reporting regarding insurance are submitted to the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ dated July 3, 2016)

The Federal Tax Service will fully control insurance payments. The only contribution that remains to be paid to the Federal Insurance Service is the contribution for cases of injury (Clause 3, Article 2 of the Tax Code of Russia).

It is envisaged to submit a new sample of reporting on insurance premiums.

Form RSV-1 was replaced with a single report on insurance premiums, which must be submitted to the tax office for the first quarter of the new year. Form 4-FSS remained unchanged (now in an abbreviated version - only for contributions for injuries).

The procedure for calculating contributions for injuries has been changed (Article 2 of Federal Law No. 243-FZ dated 07/03/2016)

As before, the calculation is submitted to the Federal Insurance Service. Submitted on a new form. It must be submitted directly to the insurance department. Electronic submission to the insurance company is possible, but no later than the 25th day following the reporting month (paper forms - until the 20th day).

The deadlines for filing insurance reports have been changed (clause 7 of Article 431 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ of July 3, 2016)

According to the new rules, a report must be submitted for each quarter but no later than the 30th of the month following the quarter. The report is submitted strictly to the inspectorate at the place of registration, not residence.

Another innovation is the change in Budget Classification Codes for payment of contributions

The recipient has been changed in the codes; now it is the Federal Tax Service, so payments must be made not to its KBK.

Since the new year, new SZV-STAGE forms have been introduced for reports on employee experience

All companies and individual entrepreneurs must submit a report on the length of service of their employees to the Pension Fund of the Russian Federation before March 1 of each year (clause 2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ as amended by the Law of July 3, 2016 No. 250-FZ).

Additional contributions are imposed on daily allowance payments in excess of the established limit (Article 422 of the Tax Code of the Russian Federation as amended by Federal Law No. 243-FZ dated July 3, 2016)

Before the new year, this contribution did not exist, and daily limits were only part of the company’s internal documents. Starting from the new year, those daily allowances that fit into the limit are not subject to taxes; everything above the limit is subject to mandatory taxation. They will not charge taxes on the amount of 700 rubles. for business trips in Russia and from an amount of 2.5 thousand rubles. when traveling abroad for work.

A new contribution base has been adopted

Starting from the new year, the maximum base for social insurance will be 755 thousand rubles. the base for pension insurance is 876 thousand rubles.

Since the new year, the rules by which payment orders are filled out have completely changed

New Budget Classification Codes for Contributions have been added to the filling rules. Already for December 2021, payment orders must be filled out using the new rules.

All the features of filling out payment orders can be found in the article “The Federal Tax Service said how to fill out payment orders for insurance premiums from January 1, 2021”

The deadline for submitting SZV-M has been changed (Federal Law dated July 3, 2016 No. 250-FZ)

From 01/01/2017, the report must be submitted no later than the 15th day of each month.

Effective January 1, 2021

The deadline for issuing a copy of the SZV-M form to the employee has been established (Federal Law dated July 3, 2016 No. 250-FZ)

A copy is issued to the employee within five working days from the date of registration of the request. Previously there was no set deadline.

An important change for fixed assets is the introduction of a new classifier OKOF 013-2014 9SNS 2008) based on the order of Rosstandart dated December 12, 2014 No. 2018-st and dated April 21, 2016 No. 458.

OKOF codes are indicated in documents for fixed assets with a determination of their useful life. Since January 1, 2017, a new classifier OKOF 013-2014 has been introduced.

Changes in imputation (UTII)

Declaratory changes to UTII

Starting from the new year, changes have been made to the declaration regarding imputed income. Will be valid from the moment of filing the declaration for the first quarter of the new year. The amount of imputation until 2021 is calculated on the basis of Article 2 of the Federal Law of June 2, 2016 No. 178-FZ. If you use both simplification and imputation in your business activities, then you can use two systems in parallel until the end of 2021, so both the company and the individual entrepreneur can continue to pay this fee. An individual entrepreneur on UTII can reduce the amount of his tax by the amount of insurance premiums for himself (Article 1 of the Federal Law of June 2, 2016 No. 178-FZ). All businessmen with employees can reduce the amount of UTII tax by no more than 50% using personal insurance contributions (paragraph 2, clause 2.1, article 346. 32 of the Tax Code of Russia).

K1 will not be changed from the new year

K1 for UTII for 2021 will remain at the level of 1.798 based on the order of the Ministry of Economic Development dated November 3, 2016 No. 698

Section 2

IP Vorobyov has only one type and address of “imputed” activity, so only one sheet of the section will be filled out. When carrying out several areas of business on UTII, each of them is assigned a separate section 2 of the UTII tax return-2017.

The code in line 010 is selected from Appendix No. 5 to the Filling Out Procedure - type of activity “05”.

In lines 070-090 for each month of the quarter we enter:

• Gr. 2 physical indicator – 3 (number of cars used in “imputed” activities);
• Gr. 3rd number of days of activity on UTII - put a dash, since all months have been fully worked out; when part of the month the activity was carried out in a different mode, you need to indicate the number of days of work on UTII;
• Gr. 4 tax base - with a fully “imputed” month, it is calculated as the product of indicators on lines 040, 050, 060, 070 (080, 090). In our case, the tax base for gr. 4 will be the same in each month of the 1st quarter: 6000 rubles. x 1,798 x 1 x 3 = 32,364 rubles.

When an incomplete month has been worked, the resulting result must additionally be divided by the number of calendar days of the month and multiplied by the days worked.

We get the tax base for the quarter by adding up the base for 3 months - 97,092 rubles. (line 100). Let's multiply it by the rate of 15% and get the tax amount - 14,564 rubles. (line 110).