Sample zero declaration on the basis for sp. How to fill out a zero declaration for SP (susn, envd, main, vat)? How to fill out a tax return

Any profit in our country is subject to taxation. Not a single citizen who has opened his own business has the right to avoid taxes or cancel them. The profit received from the implementation of the case is indicated in a document called.

But reporting necessary not only for successful entrepreneurs who received a profit for any, but also to the person who did not receive any income during this period.

The entrepreneur must inform the tax authorities that he had no income, and he has nothing to pay taxes on.

The same should be done if work was not carried out at all during this period. That is, the company was properly registered, but did not start its activities in the reporting period

In any of these situations, the entrepreneur files a tax return.

As such there is no special form of a zero tax return for individual entrepreneurs. This name is used exclusively at the household level and means that the report indicates zero profit, which cannot be taxed.

Who submits "zero"?

As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:

• The company did not receive income for the reporting period or suffered losses.
• The activity of the enterprise was not carried out.
• Entrepreneurial activity has begun. But soon the company was liquidated.

Submission deadlines

Features of filling in for various taxation schemes

The composition of the report depends on the legal status of the company and the taxation scheme chosen by it.

IP Declaration on USN

An entrepreneur who worked on a “simplified” basis can submit a single declaration in the following cases:

• There is no movement of funds on the accounts.
• There are no objects by types of taxes.

At the same time, the individual entrepreneur must be sure that there is no movement of money in his accounts.

The fact is that sometimes some operations carried out by banks in automatic mode (commissions and service fees, commissions on cards, etc.) remain outside the attention of the entrepreneur. That's why it is safer to choose exactly the null declaration.

You can fill in a zero sample.

IP declaration on UTII

Possibility of zero quality not provided by law.

The concept of imputed income involves the payment of the amount not from profit, but according to a preliminary calculation. This means that the payment of UTII tax is mandatory.

Actual cases of registration of nulls by businessmen working on the "imputation" exist, but this is a rarity. The tax authorities have already voiced their negative position on this issue..

Even the approval received from the final inspector to submit a "zero" for UTII after the expiration of time, the fact may become known to the regulatory authorities. Then the court, and consequently, punishment cannot be avoided.

An individual entrepreneur working under such a taxation scheme should, as soon as possible, deregister with the tax office in case of downtime of his enterprise and lack of profit.

Deregistration does not entail registration as an individual entrepreneur. Deregistration means the abolition of the obligation to pay tax, therefore, there is no need to file a declaration.

Read more about the UTII declaration.

LLC Declaration

This organization differs from individual entrepreneurs in the presence of employees. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must account for personal income taxes.

In the case of a Legal entity, a null declaration may raise suspicions of the tax authorities, since an LLC needs at least an executive director. This means that the employee performs duties and receives wages.

Although entrepreneurs can find a loophole in these circumstances. If wages were not paid for the reporting period there is no need to submit a report. The employer writes an explanatory letter stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.

Zero tax return: how to fill out the form?

In a null declaration there are no calculated figures, so it is easier to fill it out than usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.

First page contains all information about the organization:

• TIN/KPP.
• The revision number is 0.
• – 34 (year), 50 (upon closing or reorganization).
• IFTS code.
• Activity code (OKVED).
• The name of the sole proprietorship or LLC.

In a special place, the seal and signature of the head with a transcript, the date of submission are put.

1. Second:
   • Line 001 - indicates the object from which the tax is paid (1-income, 2-income minus expenses).
   • Line 010 - OKTMO (entered in the line for OKATO).
   • Line 020 - budget classification code.

All other lines must be filled with dashes.

2. In the third only cell 201 is filled in, which indicates the tax rate (income - 6%, income minus expenses - 15%). The rest are crossed out.

   All pages are certified in the same way as the first.

Read about how to fill out the declaration yourself, and you can find out about the features of the new form for filling out.

And you can download a blank form of a zero tax return.

Now you know how to file a zero tax return. Her performance does not require complex operations and actions. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task on their own.

Didn't find an answer to your question? Find out, how to solve your problem - call right now:

If at the time of filing documents with the regulatory authorities, the organization did not conduct any financial activities, for example, it just opened or there was a pause in work, it is still obliged to submit zero reporting. This is required because after the registration of an individual entrepreneur, the company is already an object subject to taxes. Consider what forms of zero reporting IP in 2019 submit to regulatory authorities.

If the head, accountant of the IP does not submit documents on time, then according to the law, a fine will be imposed for this period for not submitting zero reporting to the IP. So, it is necessary to approach the delivery of the entire set of declarations responsibly, to prepare them in accordance with all the rules for registration.

Zero reporting IP without employees

Clause 2 of Article 80 of the Tax Code of the Russian Federation states that, regardless of the chosen taxation regime, any individual entrepreneur has the right to file a single simplified declaration. It is submitted to the territorial tax authority earlier than the 20th day of the month, after the billing period. It must be submitted on paper or electronically.

IP under the simplified tax system without employees

USN is a simplified system where an individual entrepreneur or legal entity. a person is exempted from paying taxes on income, property, personal income tax and VAT.

Zero reporting of IP without employees includes:

• Report in the form of USN;
• Report in the form of ROSSTAT.

A zero tax return under the simplified tax system, in the absence of workers, is submitted once, until April 30 of the next year. The organization will submit a “null” to the tax and a report to ROSSTAT only in 2019 if it opened in 2018, but did not conduct financial activities.

In the PFR, reporting is not submitted under the simplified tax system if there are no employees, but you must remember to pay one-time contributions to the FFOMS and PFR for yourself, the amount of which is set the same for everyone.

IP on OSNO without employees

Submission of zero reporting at OSNO without employees will include several documents:

• VAT declaration;
• 3-personal income tax;
• Report to ROSSTAT.

VAT is due before the 20th day of the next month after the billing period, the average headcount - before January 20th. Declaration 3-NDFL is submitted once before April 30.

Zero reporting of IP in the presence of workers

Let's consider how to submit zero IP reporting in the presence of employees, what documents should be submitted.

IP on the simplified tax system with employees

If there are employees in the organization, but at the same time there is no financial activity, the following documents will need to be submitted quarterly:

• Form 4-FSS;
• Personalized account.

A declaration on the simplified tax system is submitted once, a report to ROSSTAT on the number of employees.

Form 4-FSS must be submitted before the 15th day of the next month, RSV is submitted no later than the 15th day a month later, as well as personal records. The declaration on the simplified tax system is submitted in the same time frame, regardless of the taxation regime or the number of employees.

IP on OSNO with employees

To submit zero IP reporting in 2017 to OSNO with employees, it is necessary to submit documents every quarter:

• VAT declaration;
• 4-FSS;
• Personalized account.

One time - reporting to ROSSTAT.

The submission deadlines are the same:

• for a pension fund - up to 15, one month after the reporting quarter;
• for the FSS - up to the 15th day after the billing period;
• VAT - before the 20th day after the end of the quarter;
• average list - no later than January 20.

How to fill out and submit zero reporting yourself

The question of whether it is necessary to submit zero reporting and what documents to submit has already been discussed in this article. Now let's look at each form separately.

USN Declaration

Entering data into the declaration is carried out according to strict filling rules. You should write down only the information on the main sheet, put down the object of taxation, the rate. A dash is put in all lines, except for 001, 010, 020. In the second part, skipping line 201, dashes are indicated.

If the organization operates on the basis of "income minus expenses", then production costs will be taken into account in the next year. When for the billing period the expenditure indicators are greater than profit, this means that the activity was carried out, which means that the tax will be calculated at a rate of 1% of income.

When filling out the declaration on the simplified tax system according to these instructions, there will be no problems with the delivery. Sample entry:

Reporting to the FIU and the FSS

An individual entrepreneur with employees is obliged to provide information to the FIU and the FSS on a quarterly basis, while only general information about the organization is also filled in, the rest of the places are marked with zeros and dashes.

Instruction for filling RSV-1:

• On the first sheet, all sections are filled in, except for the line for the PFR employee;
• The correction number is put "000" if the report is submitted for the first time;
• Specify the reporting period;
• Enter the year
• Insert information on the number of insured persons and the average number;
• All other fields of RSV-1 are filled with zeros.

Sample:

Instruction for entering data into 4-FSS:

"Zero" in the FSS must consist of a title page, tables 1, 3, 6, 7, 10. Tables 6 and 7 are located on one page, which means that the report includes five pages.

General information on filling out 3-NDFL

The zero VAT declaration includes a title page, where the organization's data is written, and the first page. The form of the document was approved by order of the Federal Tax Service of October 29, 2014. In almost all cases, it is required to be submitted using an electronic form.

Form 3-NDFL is also required to be submitted at the OSNO, where it is necessary to fill out the title page, be sure to indicate OKTMO, KBK, TIN, general data of the individual entrepreneur. The rest of the sheets are marked with "0".

Reporting methods

Any reporting can be submitted in paper form or electronically. To submit documents via the Internet, the manager should obtain a qualified electronic signature and send documents only through specialized services .

Also, when submitting, it should be borne in mind that by the specified date, the reports must be accepted by the regulatory authorities, if they are rejected for any reason, then a fine will be charged for not submitting zero IP reports. Each inspection body has its own penalties:

Tax:

• When submitting documents later than the specified deadline - 1000 rubles;
• If any documents from the list of required documents are missing - 200 rubles for each;
• A fine of up to 500 rubles is imposed on officials.

In the FIU and the FSS:

• For late delivery - 1000 rubles
• If the delay exceeds 180 days - 1000 rubles
• If two or more reports are not submitted - 5000 rubles.

SECTION 1.1 - "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), payable (reduced), according to the taxpayer"

2.3 1.2 "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax payable (reduction), according to the taxpayer"

2.5 Section 2.1.2 "Calculation of the amount of the sales tax that reduces the amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of entrepreneurial activity, in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a sales tax is established”

Excessive requirements have always been imposed on the preparation of tax returns. Why? Any inaccuracy may result in a tax audit. And if it is confirmed that the information is not true, then the taxpayer risks getting a fine. There are many nuances even when filing "zero" tax returns for individual entrepreneurs. Such reporting is provided by business entities in the absence of activity for the reporting period.

General rules for filling out reports

Important! It should be borne in mind that:

• Each case is unique and individual.
• Careful study of the issue does not always guarantee a positive outcome of the case. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the proposed options:

Reports submitted by taxpayers are scanned and automatically entered into the special program. To simplify data recognition by the program, the tax authorities have made recommendations regarding filling out reporting forms. You need to familiarize yourself with them before filling out a zero declaration for an individual entrepreneur.

These rules are as follows:

• all words are written in capital block letters, if the report is compiled using computer technology - choose the Courier New font (16-18 height);
• amounts are indicated exclusively in full rubles;
• it is desirable to use black paste, but blue (purple) is also suitable;
• blots, corrections are unacceptable, the proofreader cannot be used;
• each letter is written in a separate cell;
• put dashes in empty cells;
• if the amount is zero, then instead of "0" also put a dash "-";
• report cannot be uploaded.

You can download the zero declaration form for IP 2020 on our website. Depending on the taxation system, entrepreneurs provide:

• declaration on the simplified tax system;
• UTII declaration;
• OSNO declaration;
• VAT declaration.

Zero declaration on the simplified tax system for individual entrepreneurs

A zero declaration on the simplified tax system for individual entrepreneurs is submitted at the end of the tax period. The tax period for simplified entrepreneurs is a calendar year. The deadline for submitting the USN report is April 30. The new reporting form adopted in February 2016 raised a lot of questions.

How to fill out a zero declaration for IP USN? How many pages of reporting should be submitted to the tax state agency? The answers to these questions directly depend on the chosen “simplification” option:

• for taxpayers paying 6% of income, it is necessary to fill out the title page, section 1.1., section 2.1.1. If a businessman is a trade tax payer, section 2.1.2 is additionally filled out;
• "Simplers" who pay 15% on net profit (expenses are deducted from income) fill out the title page, section 1.2., Section 2.2.

Section 3 in the zero declaration of the USN is not submitted.

You can fill out the report yourself using the sample of filling out the zero declaration of the simplified tax system for individual entrepreneurs and the tips below.

Title page

Filling out a zero tax return for an individual entrepreneur on a simplified basis in 2020 begins with the title page. It must be filled out in full, except for the section in which information is entered by the inspector of the state agency.

On this page, entrepreneurs indicate the following data:

TIN

TIN - an abbreviation that is called an individual taxpayer number, which is assigned to a tax citizen. TIN is indicated in the certificate of the taxpayer. It is also duplicated in the registration documents of the entrepreneur.

checkpoint

This code is written only by legal entities (organizations, enterprises), and individual entrepreneurs simply put dashes.

Correction number

Adjustment number - information about which account declaration was filed for the reporting period. The legislation allows taxpayers to correct their own mistakes. In this case, an updated declaration is submitted. Tax takes into account only the latest reporting. The correction number is put:

• "0" - if the declaration for the tax period is submitted for the first time;
• "1", "2", etc. - is affixed when this report clarifies previously submitted declarations (for example, an individual entrepreneur found an error on his own).

Tax period (code)

The legislation provides for four reasons for filing a USN declaration. Each reason has its own code:

• 34 - "planned" declaration for the calendar year;
• 50 - code of the report, which is submitted if the IP terminates business;
• 95 - means that the businessman submits this declaration and switches to another taxation system;
• 96 - code of the report, which is submitted if the IP terminates the activity in relation to which the simplified tax system was applied, but will not terminate its activity at all.

For example, a merchant was engaged in trade (simplification was used) and provided household services (UTII was used). Then he decided to stop trading activities, and leave only domestic services. In this case, the declaration code will be just 96.

Reporting year

The year for which the report is being submitted is indicated. For example, in 2020, a declaration for 2019 is submitted. Each number must be written in a separate cell.

The line "Submitted to the tax authority"

The state body that directly registered the entrepreneur is indicated.

You can find the code of the tax civil service on the official website of the Federal Tax Service of the Russian Federation

The line "At the location (accounting) (code)"

For individual entrepreneurs-simplifiers, there is only one code is 120. It means that the declaration is provided at the place of residence of the individual.

Line "Taxpayer"

Businessmen indicate the full name in full according to the passport. At the same time, both the surname, and the name, and patronymic are written on separate lines. All letters are capital, each letter is written in a separate cell.

Line "Code of the type of economic activity according to the OKVED classifier"

Merchants can find this code in the USRIP extract, which was issued to them when registering a business.

Line "Form of reorganization, liquidation (code)"

In this line, the entrepreneurs of the simplified tax system put dashes.

The line "TIN / KPP of the reorganized organization"

In this field, USN businessmen put dashes in all cells.

Field "Enter a contact phone number"

You must write your contact number. It can be mobile or stationary. The number must be written in the international format:

• for mobile +7 (ХХХ) ХХХХХХХ;
• for stationary 8 (XXX) XXXXXXX.

Field "Indicate the number of pages on which your declaration is drawn up"

The declaration consists only of completed pages, they are numbered. The number of pages is displayed in cells. Despite the fact that there are three cells, the number of sheets must be indicated in the following format. If there are three pages, then we write “003”, and when there are, for example, eleven, then we write “011”.

The line "Indicate the number of sheets of supporting documents or their copies"

This field contains a number indicating the society of sheets in the documents that are attached to the report. Be sure to attach copies of papers that confirm the authority of the person who signs the report (copy of passport, power of attorney).

The line "I confirm the accuracy and completeness of the information specified in this Declaration"

First, a number is entered in the cell:

• 1 - statements are confirmed by the entrepreneur;
• 2 - the statement is confirmed by the authorized representative of the businessman (a copy of the power of attorney is required).

If it is placed in cell "2", then the surname, name, patronymic of the citizen-representative of the businessman are indicated on separate lines below.

Then this person puts down the signature, date. When a merchant submits the declaration on his own, only the signature and the date are put.

The line "Name of the organization - representative of the taxpayer"

The entrepreneur puts only dashes in this line.

The line "Name of the document confirming the authority of the representative"

It is filled in only if the declaration is submitted to the tax representative of the businessman. If the individual entrepreneur submits a report himself, then dashes are put in this line.

Below you will find an example of filling out the title page of a zero declaration for an individual entrepreneur:

SECTION 1.1 - "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), payable (reduced), according to the taxpayer"

This section is filled out by individual entrepreneurs who pay 6% of total income.

Field "TIN"

The merchant code from the taxpayer's registration certificate is entered into these cells.

Page number

Entrepreneur affixed

The code of the settlement in which the entrepreneur lives is indicated, according to the All-Russian classifier of territories of municipalities.
There are eleven cells in this field. But, if the code is eight-digit, then dashes are placed in the remaining three cells.

Lines 020 - 110

In these lines, the entrepreneur puts dashes in each cell.
At the bottom of the page, the businessman (his legal representative) affixes his signature and date.

1.2 "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax payable (reduced), according to the taxpayer"

This is the second page of the declaration for entrepreneurs who tax net income (income minus expenses) at a 15% rate.

Field "TIN"

The cells indicate the taxpayer code from the certificate of registration of the taxpayer.

Page number

Entrepreneur points out page number "002".

OKTMO code (line code 010)

The code of the locality in which the entrepreneur is registered is written. The code can be found in the All-Russian classifier of territories of municipalities.
If the code is less than eleven digits (for example, eight-digit), then put dashes in the "extra" cells.

Lines 020 - 110

In these lines, the businessman puts dashes.

At the bottom of the page, the taxpayer (his legal representative) shall sign and date.

Section 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)"

This section is placed on the third sheet of the declaration of the entrepreneur, which

At the top of the page, the TIN of the entrepreneur is usually indicated, and dashes are put in the checkpoint line. In field

Line 102 - "The sign of the taxpayer"

In this field, the businessman must put "1" or "2". At the same time, “2” means that the entrepreneur did not have employees and did not hire citizens under civil law contracts. And "1" indicates that the entrepreneur had employees.

Lines 110-113, 130-133, 140-143

These lines must be filled with dashes.

Lines 120-123

These fields contain the interest rate. In our case you must specify "6.0".

Section 2.1.2 "Calculation of the amount of the sales tax that reduces the amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of entrepreneurial activity , in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a sales tax is established"

This section is also filled in by businessmen who use the 6% variant of the USN. There are two sheets under it.
The TIN of the business entity is indicated at the top of the pages, dashes are placed in the checkpoint line. The page number is indicated by "004" and "005".
In all lines, the entrepreneur puts dashes (in each cell).

Section 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)"

This section is to be completed by persons who apply a 15% taxation regime of the simplified tax system.

Lines 210-253, 270-280

In the cells of these lines, the entrepreneur must put dashes.

Lines 260 - 263

This field indicates tax rate "15".
On our site you can:

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Zero declaration of UTII for individual entrepreneurs

UTII reporting is submitted quarterly by the twentieth day of the month following the reporting period.

That is, the deadlines for submission are:

• April 20 for the first quarter;
• July 20 for half a year;
• October 20 for three quarters;
• January 20 for the year.

Since, back in 2009, an explanation of the Ministry of Finance appeared according to which entrepreneurs who do not actually work on a single tax (“frozen their activities”) are required to change the type of taxation within five days from the date of termination of business.

There is also relevant jurisprudence. So the courts believe that the zero declaration of UTII for individual entrepreneurs is a phenomenon that is contrary to the law. Since the tax to a businessman is calculated based not on actual, but on imputed income, which cannot be equal to zero.

If there are supporting documents (for example, sick leave), the entrepreneur can still put “0” in one month. But, there can be no completely zero report.

You can download a sample declaration for UTII

Zero declaration for IP on OSNO

Zero reporting is evidence of the lack of entrepreneurial activity of a businessman. As in the case of UTII, the OSNO zero declaration for individual entrepreneurs is not submitted. But, if there was no movement of finances for the reporting quarter, there was no economic activity, then a simplified (zero) declaration for individual entrepreneurs is submitted to the tax state authority. A sample form can be downloaded from our website.

The reporting deadlines are as follows:

• April 20 - first quarter;
• July 20 - half a year;
• October 20 - three quarters;
• January 20 is a year.

Zeros in the declaration are easily explained by the lack of income.

The tax office may doubt the veracity of the information and check your bank account. If there were no receipts, the questions will disappear. If you did receive money into your account, you will most likely be sent a request for clarification. In such a situation, it is important to explain to the tax office what kind of money it is and why you did not show it in the declaration. For example, as part of income, you do not need to take into account the replenishment of the account with personal money or the repayment of a debt.

Zero reporting on UTII

There can be no zero report on UTII, because the tax depends on the estimated income, and not on real revenue. If you have terminated your business on UTII, apply for exemption from this taxation system within 5 days. Until then, the tax office is waiting for you to pay the tax and submit a non-zero report.

2-personal income tax and 6-personal income tax, if employees were not paid all year

Reports 2-NDFL and 6-NDFL must be submitted if individuals receive income from you - salary, dividends or an interest-free loan.

If physicists have not been paid all year, you do not need to report, because during the tax period you were not a tax agent. 6-NDFL can be zero, 2-NDFL - no. Instead of zero reports, send a free-form letter to the inspectorate stating that salaries to employees were not accrued or paid. This is a safety net in case the tax authorities have questions why you do not hand over 6-personal income tax and 2-personal income tax. It is enough to send such a letter at the end of the year. Another option is to send a blank 6-NDFL and a 2-NDFL letter.

If a person receives income from you at least once a year, you rent:

• 2-personal income tax per year,
• 6-personal income tax for the quarter in which they paid, and further until the end of the year.

For example, on April 15, 2019, your LLC issued dividends to the founder. You have to submit 6-personal income tax for six months, 9 months and a year and 2-personal income tax at the end of 2019.

RSV and 4-FSS if there are no employees

The calculation of insurance premiums to the tax and 4-FSS to the social insurance fund is submitted by individual entrepreneurs with employees and all LLCs.

If an individual entrepreneur does not have employees during the year, it is not necessary to hand over RSV and 4-FSS.

Ltd. always report. If the organization has no employees, submit zero reports, but this may lead to claims from the state.

The fact is that LLC is a separate organization in whose interests the director acts. Often in small firms, the work of the director is performed by the founder himself. He does not pay himself a salary and receives income in the form of dividends. But according to labor law, the director is the same employee as everyone else, so he is entitled to a salary.

Supervisors are especially suspicious of firms that receive income but give zeros for employees. They may require clarification, charge additional fees and fine.

We wrote more about the director in an LLC in the article “Even if the director is the founder of an LLC, he is entitled to a salary”.

SZV-M without employees

SZV-M is a monthly report to the pension fund that contains a list of all your employees.

If you are an individual entrepreneur without employees, you do not need to submit SZV-M.

And in the LLC there is at least one employee - the director, and he must be shown in SZV-M.

There is no consensus on whether it is necessary to hand over SZV-M to the director who is the only founder with whom an agreement has not been drawn up. The FIU itself issued two letters with opposing positions. According to a letter dated May 6, 2016, SZV-M must be handed over in any case, and already in a letter dated July 27, 2016, the FIU says that there is no such obligation.

We recommend that you employ the director at least part-time and submit SZV-M and other reports for him as for an ordinary employee. If an employment contract is not drawn up with the director, the regulatory authorities may have questions. Read the details about this in the article.

If you still do not want to employ the founder, ask your FIU whether it is necessary to show the director without an employment contract in SZV-M - different departments may have different opinions.

If the organization has suspended business, does not receive income, and it does not have hired employees, it is not necessary to hand over SZV-M. Such explanations are given by the FIU on its website.

Zero accounting LLC

Every year, all LLCs submit financial statements, which reflect the annual results of their activities - money in accounts, property, debts, profits or losses.

Accounting is not zero, even if you did not run a business. Each organization has an authorized capital, the amount of which you determine when registering a business and deposit it into a bank account. It needs to be reflected in the balance sheet.

The simplified taxation system is a special regime that replaces several taxes (personal income tax, VAT, property tax) with one payment. To apply, you must write an application for the transition (if, during registration, the IP does not notify the tax authorities of the transition, the OSNO will automatically apply). One of the main requirements for IP on the simplified tax system is the obligation to regularly report on the results of economic activity, calculating the taxable base from the profits received. But what if the entrepreneur did not receive a positive result from the business or at all, while we are not talking about closing the IP. In such situations, the individual entrepreneur must provide zero reporting to the Federal Tax Service. How to correctly fill out the form, and what methods for transfer to the Federal Tax Service exist.

Russian legislation does not regulate the concept of "zero IP declaration", a similar definition is used by business entities to designate a document reflecting the results of activities for the reporting tax period, during which there were no movements on IP accounts. In other words, there is no formation of the tax base.

Zero reporting is allowed for individual entrepreneurs:

1. If there are zero performance indicators (missing income and expenses do not allow to form the amount of tax payable).
2. When the amount of tax is reduced to zero (in cases of a decrease in the amount payable by the amount of expenses).

In the first case, it is assumed that:

• there are no signs of doing business, as well as movement on IP accounts;
• checks, waybills, invoices are not issued;
• Employees are not paid salaries, there are no expenses.

In addition to these cases, a “zero” can be submitted by a businessman who has just completed the registration procedure as an individual entrepreneur and has not yet begun to carry out activities. The deadline for filing a “zero” declaration is standard - annually until April 30th. At the same time, tax legislation does not determine how many reporting periods an entrepreneur can submit a zero declaration. Therefore, an individual entrepreneur has the right to file a "null" until the deregistration or the appearance of income.

Features of filling out the declaration are related to the taxable base for the simplified tax system chosen by the individual entrepreneur. Thus, when calculating the tax payment taking into account the “net” income (subtracting all expenses), losses may occur for the past year. However, this is not a reason for non-payment of the minimum tax: you will have to pay 1% of income. At the same time, business entities that are on the simplified tax system "income" are exempt from paying taxes in the absence of income.

It should be noted that reporting also depends on the presence or absence of hired personnel.

If the individual entrepreneur is an employer, in addition to the annual declaration of profits and information on the average headcount as of the beginning of the year, it is necessary to provide reports every quarter in the form of:

• declarations 4-FSS and RSV;
• personalized account.

Entrepreneurs on the "simplified" without employees are exempted from reporting to the Pension Fund, but are required to deduct mandatory fixed contributions for themselves to the Pension Fund and FFOMS.

The absence of signs of the functioning of the business does not serve as a basis for non-reporting. Such a violation, as well as untimely filing, is punishable by a fine.

The tax return for individual entrepreneurs simplified 2019 zero is filled out in accordance with the established rules, including those that are generally accepted when generating reports of any form:

• enter information only in block capital letters (when filling in manually) or Courier New font size 18 (when filling in electronically);
• amounts must be indicated in full value (when rounding, general mathematical rules are used), without kopecks;
• black ink is used for filling;
• correct mistakes, make blots is prohibited;
• a separate cell is provided for each letter;
• empty cells cannot be left; dashes must be entered in blank cells;
• the field for entering the checkpoint is filled with dashes;
• if the value of the sum is zero, a dash is entered;
• pages are numbered according to the through principle;
• flashing is not required.

Entrepreneurs on the STS "income" fill out sections 1.1 and 2.1.1-2.1.2, STS "income minus expenses" - 1.2 and 2.2. The title page is filled in by all entrepreneurs.

A common question is whether a seal is needed on the IP declaration. Entrepreneurs are allowed to carry out activities without using a seal, in connection with this, even taking into account the presence of a seal in the declaration, an individual entrepreneur has the right to affix only a signature.

The correct declaration template is contained on the official website of the Federal Tax Service www.nalog.ru.

When compiling the title page of the "zero" it is necessary to focus on the following order:

1. The TIN field is from the IP registration documents.
2. The value of the adjustment number may differ: "0" - for the initial submission of annual reports, "1", "2" - for clarification of data, i.e., correction of previously submitted information.
3. Several values ​​are provided for the "Tax period" field: "34" - year; "50" - upon termination of business; "95" - change of the taxation system; "96" - upon liquidation of the direction of activity, within which the "simplified" system was applied, but with the continued existence of the business.
4. The reporting year field requires the filing year to be entered.
5. The code of the tax authority is indicated in the registration documents of the individual entrepreneur (also corresponds to the first 4 digits of the TIN).
6. Name of the entrepreneur.
7. OKVED code.
8. Phone for communication.
9. The number of pages is summarized.
10. Date and signature are affixed.

Individual entrepreneurs on the simplified tax system “income” fill out the sections corresponding to the form of the taxable base on the basis of the following rules:

• 1: numbering "002", OKTMO (code of the region of residence of the IP according to the all-Russian classifier). Each cell of lines 020-110 must be filled in with a dash. Signed and dated below;
• 1.1 - numbering "003", line 102 has two filling options: "1" - if the entrepreneur did not use the labor of employees for the reporting year; "2" - if hired labor was used. Lines 110-113, 130-133, 140-143 are filled with dashes. In lines 120-123, the value of the tax rate is entered;
• 1.2 is the calculated amount of the sales tax that allows you to reduce the amount of tax payment for a business that is subject to sales tax in respect of the tax legislation. Consists of 2 sheets. Other lines are filled with dashes.

Entrepreneurs using net income (net of all expenses) as a taxable base should be guided by the following rules:

• according to section 1.2: numbering "002", OKTMO according to the principle indicated earlier. Cells of lines 020-110 are filled with dashes. The bottom is also required to be signed and dated;
• according to section 2.2: lines 210-253, 270-280 are filled in with dashes, and the value of the tax rate is entered in lines 260-263.

If the individual entrepreneur does not earn, that is, there is no income, this fact is not a basis for exempting the individual entrepreneur from paying fixed contributions for himself and employees to the Pension Fund. However, section 2.1.1 of the zero declaration does not give their sums. This is due to the fact that it is incorrect to display the amount of contributions that exceed the calculated amount of tax (zero). Taxpayers have the opportunity to use the online service for filling out the declaration - the Declaration program on the website of the Federal Tax Service. To use the service, you need to download the application and follow the instructions on the site. Entrepreneurs will only need to print the finished document.

With the electronic method of filling out the zero declaration of the USN, it is allowed to print the form without familiarity frames. The absence of dashes in blank cells is also allowed.

In addition to the above methods of creating a declaration, it is worth noting another one - with the help of special programs and resources that will allow you to check the correctness of the filling online.

There are several ways for entrepreneurs to submit a declaration to the IFTS:

• personally - you need to visit the tax authorities on your own. It is important to provide 2 copies of the declaration, one of which will be stamped by the tax authorities with a mark of acceptance. This copy will act as proof of submission of documents;
• through a representative - it is mandatory to issue a notarized power of attorney;
• by mail (registered mail) - it is necessary to attach an inventory in two copies, as well as a receipt, the date of which will serve as the date of filing the declaration;
• online.

When transferring in paper form, the IFTS authorities may require you to provide documents on electronic media or print a barcode that duplicates the information from the declaration. On the question of how to submit a zero tax return for an individual entrepreneur on the simplified tax system via the Internet, it is worth dwelling in detail.

There are two options available:

• using the Taxpayer's Personal Account - entry is carried out using the login and password printed on the registration card, which can be obtained from the Federal Tax Service, without reference to the place of residence. For issuance, it is obligatory to present a passport and TIN. The second access method is obtaining an electronic signature, the key certificate of which is issued by a certification center accredited by the Ministry of Communications of the Russian Federation;
• through the State Services Portal - it is important to have a verified account. The transfer is carried out through the "Filing a tax return" section.

The filing date is the day the return was sent, not the date it was received by the tax authorities. The declaration must be signed with an EDS (electronic digital signature).

At the same time, the filing of a declaration for an individual entrepreneur may not take place if the fiscal authorities refuse to accept.

The reasons may be:

• there is no electronic signature;
• incorrectly selected body of the Federal Tax Service;
• filling errors;
• the full name of the payer is missing;
• EDS does not belong to the taxpayer.

Do not ignore the obligation to submit a zero declaration or violate the regulated deadlines. Violations are punishable by a fine of 1 thousand rubles.