Accounting statements for UTII: from submission of documents to liability for failure to provide

Until 2013, if an enterprise carried out activities from the list established by the Tax Code of the Russian Federation, it was required to pay the Unified Tax on Imputed Income. This meant that, regardless of the amount of income actually received, the taxpayer was required to pay tax from a certain established base.

Since the beginning of 2013, this system has ceased to be mandatory; switching to it can now only be done voluntarily. But at the same time, entrepreneurial activity must still be included in the legally established list and all reports on it must be submitted to regulatory authorities.

There are certain deadlines – both when paying the tax itself and when submitting reports. Let's look at these deadlines, as well as other features of reporting.

Right to use the regime

Not only entrepreneurs, but also organizations have the opportunity to use the UTII system. Article 346.28 of the Tax Code of the Russian Federation provides for a mechanism for companies to switch to a single tax on imputed income. The right is granted when carrying out specific types of commercial activities. The list of directions is given in Art. 346.26 of the Code.

A characteristic feature of the regime is the lack of connection between the amount of tax and actual income. Liabilities are affected by physical indicators (number of employees, area of ​​a retail outlet, number of vehicles), as well as coefficients. The rate is set at 15%, but can be reduced to 7.5% (Article 346.31 of the Tax Code of the Russian Federation).

The following are recognized as mandatory conditions for the transition to the system:

1. Publication of a normative act by local authorities. The powers are vested in municipalities, cities of federal significance, and urban districts.
2. Compliance with staffing restrictions. The average number of employees during the year should not exceed 100 people.
3. Control of the composition of founders. Third-party companies may own no more than 25% of the authorized capital of the LLC. Exceptions are provided only for associations of disabled people.
4. Refusal to conduct a specific business. UTII does not apply if the taxpayer leases out automobile gas stations for temporary use.

The system remains inaccessible to participants in agreements on simple partnership and trust management. Organizations recognized as the largest taxpayers cannot apply it either. The ban is also established for medical, educational and social institutions (Article 346.26 of the Tax Code of the Russian Federation).

Requirements for imputed income tax payers are clarified by local authorities. Thus, municipalities have the right to reduce the list of economic areas and approve the K2 coefficient.

Who should take it?

who have written an application and received permission to use this system provide documentation An important point is that UTII does not apply to a specific organization or individual entrepreneur, but only to some of the types of activities they carry out. It can be:

• veterinary services;
• retail;
• freight and passenger transportation;
• catering services;
• household services, etc.

The specific list will differ depending on the territory - it is compiled and approved by local authorities.

If an enterprise is simultaneously engaged in different types of activities, both included in this list and not included, reports are submitted for each of them. Therefore, separate records must be kept and different documentation must be drawn up - according to the UTII system and according to another tax system (for example, according to the general or ONS).

Are you filling out an application for UTII for an individual entrepreneur? Here you will find detailed instructions.

Is it necessary to keep a log of employee arrivals and departures? If so, how?

Do you want to get a security license? What are the requirements?

As for the types of activities, in addition to this list, there are also certain requirements for physical indicators (for example, the area of ​​the sales floor, the number of vehicles or employees). If an entrepreneur has these values ​​above the established limit, then even if he works in one of these areas, the use of UTII will be unacceptable.

Also, large taxpayers and organizations with a share of participation of other legal entities above 25% cannot switch to this system.

Provided that these indicators remain unchanged, the tax calculation can be duplicated quarterly - that is, calculate it once and then pay the same amount on time. But at the same time, you also need to follow the legislation - if the rate changes, the tax amount will have to be recalculated.

Accounting Features

The number of employees is one of the criteria for classifying companies as small businesses (Government Decree No. 265 of 04/04/16).

The number limit of 100 people makes the UTII regime accessible to small enterprises. This largely determines the nature of accounting.

The system for recording business transactions has a number of features. If the payer earns no more than 800 million rubles per year, it is built according to a simplified scheme. This right is granted to small businesses, clause 4 of Art. 6 of Law 402-FZ dated 06.12.11. The manager can independently conduct accounting. In addition, the company still has the opportunity to transfer the responsibility for ensuring accounting to a full-time specialist or an outsourcing company.

Setting up the system requires drawing up:

1. Accounting policy. The internal regulations of the enterprise establish methods of depreciation of property, rules of document flow, and asset valuation. If necessary, a local act approves the procedure for combining tax regimes. Attached to it are forms designed to record business transactions. The requirements for the accounting policy of the enterprise are fixed by PBU 1/2008 (Order of the Ministry of Finance of Russia No. 106n dated 10/06/08). The rules apply to the extent that they do not conflict with Law 402-FZ.
2. Balance sheet and income statement. The nuances of the tax accounting system do not affect the enterprise’s obligation to control actual profits and costs. When applying UTII, obligations to the budget are calculated from the base profitability. Actual revenue is not relevant for the calculation. However, for the purposes of paying dividends, assessing profitability and other needs, information on real indicators is required. A company accountant needs to thoroughly record business transactions and control the movement of funds and valuables. Before preparing the balance sheet, an inventory must be taken. It is impossible to do without registers, primary forms and traditional postings.

The main objective of financial statements is to provide a clear and comprehensive picture of the financial condition of the company. The information must be current as of the date the documents were prepared.

Even with a simplified form, the following will be mandatory:

The features of simplified accounting for UTII payers include the ability to refuse to revaluate fixed assets, the right to use the cash method, etc. The specifics are not determined by the applied tax regime, but by the company’s belonging to the category of small business.

Since the company is an employer, personnel and personalized accounting become separate areas. In addition, the company will have to regularly submit reports provided for personal income tax agents. The use of UTII does not exempt you from the need to fulfill such requirements.

Zero reporting

Here we are talking, first of all, about zero declaration. This situation may arise if the activities of an organization or entrepreneur are temporarily suspended and his actual income is zero.

This reporting option is most often unacceptable. You cannot submit a zero declaration or a declaration adjusted for the number of non-working days to the tax authorities. A zero result means that the activity is not carried out, which means that the entrepreneur loses the right to use UTII. Under this system, the amount of tax does not depend in any way on the income received. Therefore, he will still be forced to pay it at the basic rate of sane income or switch to another system.

In the event of a temporary suspension of activities, it is better for the taxpayer to withdraw from tax registration for this period and switch to the general system.

How to write an application for study leave? The sample can be downloaded by following the link. Is it possible to cancel an order to reduce staff? What should the employer do for this?

Types of management and their characteristics are presented in the article.

Then for this period (if it is temporary, no more than two months) the declaration will contain a zero, and information for the rest of the period will be filled out in the same way as usual. To do this, you will need to write applications - first about deregistration or switching to another system, and then again about registration.

However, in some cases, filing a zero return is still permissible and accepted by the tax authorities. This happens if the entrepreneur can prove that the suspension of activities was caused by serious reasons. For example:

1. IP disease, documented.
2. Suspension of activities by court decision.
3. Repair of premises, their damage as a result of fire or other accident, carrying out sanitary measures.
4. Serious damage to the vehicle.
5. Expiration of the lease agreement - either premises and buildings, or transport.

If the suspension of work is associated, for example, with a lack of demand for goods or services, then this circumstance is unlikely to be considered a serious reason for terminating the activity. Therefore, the entrepreneur will have to either deregister as a UTII payer or pay the tax in the old way.

Balance sheet

The annual report of a legal entity deserves special attention. It will be drawn up in an abbreviated form (Order of the Ministry of Finance of Russia No. 66n dated 07/02/10). Businesses must submit reports in addition to tax returns. Thus, the management of the LLC reports the financial results to the control service. A simplified version suggests:

• inclusion in the document of aggregated indicators without detail;
• reflection of only key information in applications.

The form of the abbreviated balance sheet is given in the fifth appendix to order No. 66n. Its content is limited:

The income statement will have to reflect revenue, other income, basic costs and non-operating costs, interest on the use of funds, as well as taxes. Net profit or loss is subject to separation.

Annual financial statements are submitted to the tax office by March 31 (Clause 1 of Article 23 of the Tax Code of the Russian Federation). An additional copy is sent by the enterprise to the statistical authorities (Article 18 of Law 402-FZ).

Where to submit?

If an individual entrepreneur works alone, without hiring employees, then he must submit reports only to the tax office. If he uses hired labor, then the number of authorities increases - reports are also submitted to the Pension Fund and the Social Insurance Fund.

Exactly the same conditions apply to LLCs - reporting on them is submitted to all three of these bodies.

A specific list of documents that must be provided to each of these authorities:

Tax Inspectorate. Rented here:

• UTII declaration;
• financial statements (for LLC);
• other reporting (calculations of water, gambling, land, transport taxes);
• employee income certificate;
• report on the average number of employees.

The Pension Fund (for individual entrepreneurs who have employees, and for all other organizations) must submit individual information about employees and data for the entire organization (that is, the general form RSV-1).

Social Insurance Fund (only individual entrepreneurs working without employees do not submit documents here) - payslip in form 4FSS.

As for the location of each of these organizations, the entrepreneur must submit documentation to those divisions (tax office, Pension Fund and Social Security Fund) that correspond to his legal address.

What reports need to be generated

The transition to UTII significantly reduces the number of documents submitted to regulatory authorities. The required package includes:

In addition, the company’s office must permanently store:

• constituent and registration documents;
• notification of registration as a UTII payer;
• unified book of accounting of business transactions.

In case of suspension of activities, the company submits zero accounting reports. If at the same time the organization maintains its physical indicators, the tax continues to be paid to the budget. To be exempt from this obligation, the company must get rid of taxable objects (retail outlets, personnel, transport).

Annual and quarterly reporting

List of documents that are submitted every year:

1. Financial statements.
2. Calculation of transport tax.
3. Data on the average number of employees.
4. Certificate of employee income (2-NDFL).

Each of these documents and the deadlines for their submission will be discussed in more detail below.

Every quarter, the taxpayer must provide a completed UTII return, and tax payments must also be made quarterly.

If the enterprise has employees, every three months it is necessary to submit a calculation to the Social Insurance Fund in Form 4-FSS. For each tax period, information on land and water taxes and reporting to the Pension Fund are also submitted.

We invite you to watch the recording of the webinar on reporting on UTII.

Software for quality accounting

Many modern tools have been offered to help managers and accountants. The most popular in practice are:

• reference and legal systems;
• specialized reporting programs;
• databases of current court decisions;
• robotic services for drawing up documents (contracts, acts, additional agreements).

Serving banks offer interesting solutions for businesses. Large credit organizations provide reporting services. A striking example is the service of Sberbank of the Russian Federation.

Thus, companies recognized as UTII payers continue to maintain accounting records. Firms that meet the criteria for small businesses are entitled to apply the simplified procedure. To do this, you will need to specify the appropriate condition in the accounting policy. The choice of a special regime does not relieve an organization from the need to submit personalized reports and perform the duties of a tax agent.