Declaration of the simplified tax system “income minus expenses” for 2021: a complete guide with examples

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• Composition of the declaration
• Object "income"
• Object “income minus expenses” Payment of tax calculated in accordance with the generally established procedure
• Paying the minimum tax

Organizations and individual entrepreneurs using the simplified tax system must submit a tax return for 2014 according to the new form approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/ [email protected] For information on how to fill it out correctly, read our material.

Deadlines for paying taxes and filing returns

Tax is paid in advance for each reporting period no later than the 25th day of the month following its end. Tax reporting periods under the simplified tax system are the first quarter , half a year and 9 months . Thus, the taxpayer makes three advance payments during the year.

The tax period for tax under the simplified tax system is a year . When it ends, taxpayers recalculate the tax amount. The difference between the tax payable and the amount of advances actually transferred must be paid within the following terms:

• organizations - no later than March 31 of the following year;
• entrepreneurs - no later than April 30 of the following year.

Important nuance! For payers of the simplified tax system with the object “income minus expenses,” there is a minimum tax amount. It is equal to 1% of the amount of income received during the tax period . This is exactly the amount that must be paid to the budget if at the end of the year the tax is calculated in a smaller amount.

The simplified tax system is applied voluntarily, but has limits on the number of employees, income and some other indicators. If these limits are exceeded, the subject loses the right to apply the simplified tax system . In this case, you must report for the period worked in the year by submitting a declaration no later than the 25th day of the month following the loss of the right to the special regime.

The same reporting date is provided for cases of termination of activities in respect of which the simplified tax system was applied . The declaration must be submitted no later than the 25th day of the month following the one in which the activity was terminated.

You can find out about other important reporting dates in our tax calendar.

Section 2.1.1

Declaration form according to the simplified tax system and the procedure for filling it out

For 2021, according to the simplified tax system, you need to report according to the form from the order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected] . It is the same for payers with different tax objects, but the set of sheets to fill out is different. Typically, payers of the simplified tax system with the object “income minus expenses” fill out:

• title page;
• section 1.2;
• section 2.2.

If the subject is a recipient of targeted funds, then section 3 must also be completed.

Title page

Let's look at filling out the title line by line.

TIN . For an organization this is a 10-digit number, for an individual entrepreneur it is 12-digit, since individual entrepreneurs are individuals.

Checkpoint . Filled out by organizations; individual entrepreneurs do not have this code.

Page number. It must be specified in the format “001”, “002” and so on.

Correction number. When submitting the report for the first time, “0—” is entered. If an updated declaration is submitted, its serial number is indicated - “1—”, “2—” and so on.

Taxable period. The tax period code “34” is indicated, since the declaration is submitted for the year. Codes for reorganized companies and entities that cease operations or switch to another tax regime are given in Appendix No. 1 to the order approving the form.

Reporting year — 2021.

Tax authority code . Consists of two values:

• the first 2 digits are the region code;
• the last ones are the Federal Tax Service number.

Code at location (accounting) . Taken from Appendix No. 2 to the Order. There are three codes in total:

• 120 - for individual entrepreneurs;
• 210 - for the organization;
• 215 - for a successor who is not the largest taxpayer.

Title page (beginning)
Taxpayer . You must enter the full name of the organization as it is indicated in the constituent documents. If the declaration is submitted by an individual entrepreneur, his last name is indicated in the first line, his first name in the second, and his patronymic, if any, in the third.

Code of the type of economic activity according to the OKVED classifier. Can be found in the extract from the registry.

Information about reorganization and liquidation . The line is intended for reorganized companies; everyone else puts dashes in it. The codes are given in Appendix No. 3 to the Order.

Table 1. Codes for reorganized companies

Phone number. It is recommended to remember, because if you have questions about the declaration, the inspector may call.

Title page (continued)

The lower part of the title page of the declaration is intended for signature by the individual entrepreneur or company representative and confirmation of the accuracy of the information. Here you need to indicate:

• code “1” - if the declaration is submitted in person;
• code “2” - when submitted through a representative.

The following lines reflect the full name of the head of the company , and below is his personal signature and date. If the declaration is submitted by an individual entrepreneur, only a signature and date are added.

If the report is signed by a representative , then his full name is indicated. When the representative is a company, the full name of its employee authorized to file the declaration is indicated.

If the declaration is submitted through a representative, a document confirming his authority . A copy of it should also be attached to the report.

Title page (end)

Completing Section 1.2

This section collects summary information about income, advance payments and the amount of tax payable.

The top lines duplicate the INN and KPP, and also indicate the page number.

Lines 010, 030, 060 and 090 are for the OKTMO . It is necessary to indicate it in line 010; in the remaining lines it is necessary to indicate it only if it has changed. 11 categories are allocated for OKTMO. If the code is eight digits, the last three must have dashes.

In lines 020, 040, 070 tax advances are entered .

Lines 050, 080 reflect advance payments to be reduced.

Section 1.2

Next comes the final block of lines 100-120 . The calculation of indicators is made in Section 2.2 of the declaration. The value is indicated in one of the lines:

1. Line 100 reflects the amount of tax to be paid additionally at the end of the year. This is the difference between the calculated tax amount and advance payments.
2. Line 110 is intended to reflect the amount of tax to be reduced. This is the positive difference between the amount of advances paid and the calculated amount of the minimum tax.
3. Line 120 reflects the amount of the surcharge if the taxpayer must pay tax under the simplified tax system “income minus expenses” in the minimum amount. This is the positive difference between the amount of the calculated minimum tax and advance payments.

Section 1.2 (continued)

Completing Section 2.2

In this section, the taxpayer reflects income and expenses for the year. They are indicated on an accrual basis for the quarter, half year, 9 months and year:

• lines 210-230 are intended to reflect income;
• lines 220-223 - to reflect expenses.

Section 2.2
Line 230 indicates the amount of loss from previous years, which reduces the tax base under the simplified tax system.

The following block of lines indicates the positive difference between income and expenses in each period:

• in line 240 - for the first quarter;
• in line 241 - by half year;
• in line 242 - based on the results of 9 months.

Line 243 reflects the tax base, which is calculated in the following way: income for the year (line 213) - expenses for the year (line 223) - the amount of losses from previous periods (line 230).

Section 2.2 (continued)

If, when calculating the values ​​indicated on lines 240-242, amounts with a “-” sign are obtained, they are reflected accordingly in lines 250-252 (lines 240-242 are not filled in). Line 253 indicates the negative difference between income and expenses for the year (line 223 - line 213).

The next block is intended to reflect tax rates under the simplified tax system with the object “income minus expenses” . The standard rate is 15% , but regions are legally entitled to reduce it. The rate can be:

• 5-15% for all or certain categories of taxpayers.
• 0% for newly registered individual entrepreneurs from the sphere of production and consumer services, as well as from the social or scientific sphere. Tax holidays are established for 2 years.

The tax rate is reflected for each period separately in lines 260-263 .

The last block is intended to reflect the amounts of intra-annual advance payments and the tax calculated at the end of the year. Advance payments are calculated by multiplying the income for the relevant period by the tax rate. For example, for the first quarter the tax is calculated as follows: line 240 * line 260 / 100%. The corresponding rows are also multiplied for the remaining periods.

The amount of tax calculated for the year is indicated in line 273 .

Line 280 reflects the amount of the minimum tax equal to 1% of the income received for the year . The indicators of lines 273 and 280 are compared, and the larger one is selected. This will be the amount of tax that the subject must pay for the reporting year. This is well illustrated in the following image:

Section 2.2 (end)

The company in the example closed two periods at a loss, due to which the total tax amount for the year is zero. Therefore, she must pay the minimum tax ( line 280 ). To calculate the surcharge, the amount of advance payments made within the year is subtracted from this amount. The final value is reflected in line 120 of section 1.2 .

Title page

At the very bottom of the reporting, the individual entrepreneur puts the date the document was filled out and his signature.

Hints for filling out each line of sections are in the declaration itself, just follow them. In this case, there should be no errors when filling out the reports, and the declaration itself will comply with the requirements of the Federal Tax Service.

Special cases

If a loss is received

When filling out a declaration under the simplified tax system with the taxable object “income minus expenses” with losses, there are some peculiarities.

To reflect the loss, section 2.2 of the declaration provides a block of lines 250-253 . Here you need to indicate the negative difference between income and expenses for a certain period - quarter, half year, 9 months and year. The following image shows an example of reflecting a loss in section 2.2:

Section 2.2 (Loss)

Please note that even despite receiving a loss at the end of the year, the minimum tax must be paid .

If advance payments paid within the year exceeded the amount of the minimum tax, then this difference should be reflected in section 1.2 on line 110 . This will mean that at the end of the year the tax amount will be reduced.

If there is no activity

Lack of activity does not relieve an organization or individual entrepreneur of the obligation to file a declaration. It is submitted according to the general rules with only one difference - dashes .

How to fill out a declaration using the service

You can fill out a declaration for your case based on the examples provided. However, we recommend using specialized services to prepare reports. There are several reasons for this:

1. The limited scope of our article does not allow us to provide all possible sample declarations. For example, for individual entrepreneurs with employees, zero, with minimal tax payable.
2. When filling out a declaration in the service, you do not need to worry about the correctness of calculations and entering data in the correct fields. You only need to enter the data that we indicated in the tables above: income and contributions for the simplified tax system of 6% or income and expenses for the simplified tax system of 15%. If you wish, you can omit the data of the individual entrepreneur; in this case, you need to uncheck the corresponding box and select the excel format. Then you need to fill out the title page yourself, outside the service.
3. When preparing a declaration through the service, you can contact a free consultation of tax accounting specialists.
4. The cost of preparing reports online is only 149 rubles. After payment, the simplified tax system declaration 2021 can be downloaded in pdf or excel format. If necessary, it can be edited at any time and for free.

Ready-made declaration under the simplified tax system for 149 rubles ►

We filled out the samples given above in the service, and not independently, we recommend you the same method. It is convenient and fast, and the result meets all the requirements of the Federal Tax Service for tax reporting.

Tax base calculation

At its core, determining the tax base under the simplified tax system “income minus expenses” is very similar to a similar process when calculating income tax.

Income is divided into those received from sales and non-sales . Sales income includes revenue from the sale of goods, works and services produced by an organization or individual entrepreneur, the sale of goods that were purchased, and property rights. Included in revenue are the amounts of advances transferred by buyers against future deliveries.

Non-operating income includes other income in accordance with Article 250 of the Tax Code . For example, such income is recognized as:

• rental income;
• gratuitously received valuables and property rights;
• interest on loans issued and more.

As for expenses, a closed list of them is translated into Article 346.16 of the Tax Code of the Russian Federation . If any expenses are not on this list, then they are not included in the calculation of the tax base.

Condition for recognizing expenses included in the list:

1. Economic feasibility . If the tax inspectorate doubts the need for any company expenses, they may not be recognized and excluded from expenses taken into account for tax purposes. However, a businessman can make any expenses, but at the expense of net profit.
2. Documentary confirmation . It is provided by two types of documents, which, with rare exceptions, must be completed for each operation:

• a primary document (act, invoice) that confirms the fact of economic activity;
• a document evidencing payment of expenses (payment order, account statement, cash receipt).

Which sheets to fill out depending on the simplified tax system mode

The declaration initially contains sheets for both types of simplification.

If a business entity uses the “Income” type, then fill in the following:

• You need a title page
• Sheets 1.1; 2.1.1.
• If the taxpayer is a trade tax payer, then it is also necessary to fill out sheet 2.1.2.

If “Income minus expenses” is applied, the following sheets are filled out:

• Title page.
• Sheets with sections 1.2 and 2.2.

Attention! If some of them are not used, then there is no need to include blank sheets in the report. The sheets of Section 3 are filled out only if the entity has income in the form of targeted financing. If this is not the case, they are not filled.

Fines

If you do not submit a declaration according to the simplified tax system on time, a fine will follow based on Article 119 of the Tax Code. This is 5% of the tax amount for each full or partial month of delay . The fine cannot be less than 1,000 rubles, but at the same time cannot exceed 30% of the tax amount.

For non-payment of tax, a fine is provided under Article 122 of the Tax Code of the Russian Federation in the amount of 20 to 40% of its amount. In addition, late payment threatens to accrue penalties in the amount of 1/300 of the refinancing rate for each day of delay.

However, the most unpleasant consequence may be the blocking of the current account of the tax inspectorate in accordance with Article 76 of the Tax Code of the Russian Federation. Such a decision can be made if the declaration is not received within 10 days after the deadline .

Delivery methods

A declaration under the simplified tax system can be submitted to the tax authority in one of the following ways:

• Personally by a representative of the taxpayer or an authorized representative into the hands of the inspector. In this case, an electronic file must also be provided along with the paper declaration. In paper form, the report must be prepared in two copies - one remains with the authority, and the other is marked with receipt and returned to the business entity. In some regions, when submitting a paper report, it is required to have a special barcode on it.
• The paper report is sent using a courier service, or by mail using a registered letter with the described attachment;
• Using electronic communication channels. This means that the report is prepared through a special program or service, signed with an electronic digital signature and sent via the Internet to the Federal Tax Service. To perform these operations, you must have a signed agreement with your telecom operator.

An example of filling out a declaration under the simplified tax system “income minus expenses”

Let's look at filling out the declaration using the example of Romashka LLC.

Title page

Page 1

Section 1.2

Page 2

Section 2.2

Page 3

Regulations

• Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected] “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of a simplified taxation system, in electronic form.”
• Letter dated May 30, 2016 No. SD-4-3/ [email protected] “On the direction of control ratios of tax return indicators for taxes paid in connection with the use of a simplified taxation system.”
• Tax Code of the Russian Federation, Article 346.16. "Procedure for determining expenses."