When starting to engage in entrepreneurial activity, you register as an individual entrepreneur or LLC and involuntarily think about the fact that you will not only have to pay tax, but also fill out all sorts of papers, and most importantly, a declaration! How can you do this if you have no idea what the form looks like? In fact, there are no particular difficulties here.
Let's figure it out in order: what kind of form is needed, how to fill it out and what numbers to write in it when using the simplified tax system-Income. First, let's look at the income option, and at the end there are explanations for those who rent zero declaration. So, how to fill out a simplified declaration (income): step-by-step instructions.
Step 1: check the form for relevance
This should always be done. Some changes appear in legislation all the time, you could simply miss the information that the declaration form has changed, forget about it, and the like. We always check that the form is up to date!
The current declaration form was approved by Order of the Federal Tax Service No. ММВ-7-3/99@ dated 02.26.16.
You can download the form itself in any information and legal system, for example “Consultant-Plus” or on our website at the link:. Each declaration is accompanied by a detailed procedure for filling it out; you must read it! Finding it in the legal framework is also not difficult.
Step 2: dealing with the sheets
You can download a version of the completed declaration at THIS link. Everything there is filled with abstract numbers for example!
Now you have received a declaration form under the simplified tax system, what to do with it next? In theory, you have eight sheets in front of you: the title page, sections – 1.1, 1.2, 2.1.1, 2.1.2, plus section 3. You don’t need to fill out everything. When simplifying an object, income must be submitted to the tax office front page, sections 1.1, 2.1.1 and 2.1.2. Section 3 is completed as necessary only if you received targeted funding (property, work or services).
As a result, we put all unnecessary sheets aside and don’t think about them anymore. In the most general case, you will have six sheets left, so we will fill them out (title page and three sections).
Step 3: What to Write on the Cover Page
Let's look at each field in order.
In the article I will say that you need to put dashes in empty cells (in theory this is so), BUT this is not required everywhere. For some reason, each tax office says differently, some ask, and some say that you just need to leave the fields empty.
First, we enter information about the TIN and checkpoint (at the very top of the page). You can take them from the certificate of registration with the tax authorities. Place dashes in the remaining empty cells. The TIN and KPP are present on all sheets of the form, so we immediately fill them out in the corresponding fields on the other pages. The page number is written in the format “001”, “002”, “003”.
“0 — -” when the declaration is primary;
The field with the tax period code is filled in according to the provisions specified in the Filling Procedure. In the declaration for the year we put “34”. Next, we indicate the reporting year (for which we draw up the declaration). In the following cells we put the code of your inspection, for example “5126”. For the field “at location (accounting)” you need to look at the Procedure for filling out the declaration, and specifically at the third appendix to it. When submitting a declaration, we put “210” at the location of the LLC, and “120” at the place of residence of the individual entrepreneur.
Next, in the large “Taxpayer” field for the organization, write its name as in constituent documents(usually it looks like a “society with limited liability“Sunny”), for individual entrepreneurs – we write the full name as in the passport.
Attention! Words are separated by spaces (empty cells), the remaining cells on an incompletely used line and the empty lines below are filled with dashes. Do not forget that in general, dashes must be placed in all remaining empty cells.
Indicate your activity code according to OKVED.
We fill out information about the reorganization form and TIN/KPP if necessary, otherwise we simply put dashes.
Then we write down the contact phone number, the number of pages on which the declaration is filled out, and the number of sheets in the application (if there are none, dashes).
Now let's move on to the part about confirming information. Should I write “1” or “2” here? And how to fill out the following fields? It all depends on the situation.
When the information is confirmed by the taxpayer himself, “1” is entered. If you are an LLC, then the name of the manager is indicated line by line, then his signature must be placed, and the date must be entered. If you are an individual entrepreneur, then you no longer need to write your full name (all this is above, so there will be dashes here), we only put a signature and date.
When you do not confirm the information yourself, but submit the declaration through a representative, then “2” is entered. If your representative is an individual, then his full name is written down, his signature and date are put. If the representative is a legal entity, then the full name of the individual authorized by the power of attorney is written down. This person puts his signature (don’t forget about the date). Then the name of the legal entity must be written down, and the signature must be certified by the seal of this organization.
The next field must indicate a document that serves as confirmation of the representative’s authority (this can be a regular power of attorney, order, etc.). These documents will form an annex to the declaration.
We do not touch the section intended for the tax employee; all the cells there remain empty.
Here is an example of a completed title page, but it is better to download the full form from the link above:
Step 4: fill out sections 2.1.1 and 2.1.2
Why are we skipping section 1.1? You need to enter the values of the tax payable in it, and to do this, you first need to fill out the information in sections 2.1.1 and 2.1.2.
In the previous declaration form for the simplified tax system-Income there was one section 2.1, now it is divided into two parts. What are these changes related to? The fact is that a trade tax was introduced in 2015 - some people already pay it, others don’t yet. Naturally, it was introduced not for all types of activities, but only for those related to trade. According to the law, amounts of paid trade tax can be deducted from tax. It is logical that all these calculations must now be shown in the declaration. How to do this? Let's start in order.
First, we fill out section 2.1.1 - all USN-Revenue payers fill it out. Whether you pay a trading fee or not is irrelevant. In principle, the procedure for filling it out corresponds to how section 2.1 was filled out in the old form.
So, let's go line by line:
102 – put “1” if there are employees, “2” - if you are an individual entrepreneur and work alone;
110-113 – set the amount of income received. Please note: they are indicated in rubles and on a cumulative basis!
120-123 – set the tax rate to be used. According to latest changes, regions can reduce the rate for simplified taxation system-Income, and individual taxpayers can generally use a zero rate. In this regard, instead of one field with a 6% rate in the old form, 4 fields appeared where you yourself need to enter the tax rate.
130-133 – set the tax amounts (also on an accrual basis!). We simply multiply the income from the previous lines 110-113 by the rates from lines 120-123;
140-143 – we set the amount of contributions for the periods for which we reduce the tax (also on an accrual basis).
Important! For all the listed lines there is a hint formula for calculation nearby.
Example: You are an individual entrepreneur - there are no employees, income for the quarters turned out to be 80, 90, 90, 120 thousand rubles.
Moreover, the income was received (in equal proportions) from two types of activities - from trade and, accordingly, trade fees and others were paid. In 2017, you paid contributions “for yourself” quarterly - 3 quarters in equal installments of 6,997 rubles and in the 4th quarter - 6,999 rubles (total 27,990 rubles). We will distribute them between types of activities, assigning 50% of the payment of contributions to each of them. The additional contribution for excess of 300 thousand rubles was transferred already in 2018.
If you received income in 2017 from activities for which trading taxes are not paid, then, accordingly, insurance premiums you would not distribute and section 2.1.2 of the Declaration would not be filled out.
| Line code | Meaning | |
| 110 | 80 000 | |
| 111 | 170 000 | |
| 112 | 260 000 | |
| 113 | 380 000 | |
| Tax rate,% | ||
| 120 | 6,0 | |
| 121 | 6,0 | |
| 122 | 6,0 | |
| 123 | 6,0 | |
| 130 | 4 800 | |
| 131 | 10 200 | |
| 132 | 15 600 | |
| 133 | 22 800 | |
| 140 | 2 400 | |
| 141 | 5 100 | |
| 142 | 7 800 | |
| 143 | 11 299 | |
Lines 140-143 cannot exceed their corresponding lines 130-133. If the amount of contributions to be deducted is greater than the tax, then we indicate an amount equal to the tax. For example, 3,498 rubles (6,997: 2) more than advance payment for 1 quarter (2,400 rubles). Accordingly, we put in line 140 the value of 2,400 rubles (and the tax payable comes out to zero). The same situation applies to lines 141 and 131 (2,400 + 3,498 = 5,898 rubles more than 5,100 rubles). We calculate line 142 in the same way: 5,100 + 3,498 = 8,598 rubles is more than 7,800 in line 132, so we put only 7,800. But with line 143 it will be different: 7,800 + 3,499 = 11,299 rubles, and this less tax in line 133, so we leave all 11,299 rubles in line 143.
If you have employees, then the amount of insurance premiums deductible cannot exceed the values on lines 130-133 divided by 2 (we can reduce the tax on contributions for employees, but not more than half). Lines 140-143 cannot exceed their corresponding lines 130-133. If the amount of contributions to be deducted is greater than the tax, then we indicate an amount equal to the tax. For example, 5,182 rubles is more than the advance payment for the 1st quarter (4,800 rubles). Accordingly, we put in line 140 the value of 4,800 rubles (and the tax payable comes out to zero). The same situation applies to lines 141 and 131 (5,182*2 = 10,364 rubles more than 10,200 rubles). Based on the results of the 3rd quarter and the entire year, in lines 142-143, contributions to be deducted no longer exceed the calculated tax amounts - we enter them as is.
Filling example:
This completes section 2.1.1. What to do next? If you are not a trade tax payer, then you do not need to fill out section 2.1.2, you can safely go to section 1.1. If you are a trade tax payer, you will also have to fill out section 2.1.2.
Step 5: fill out section 2.1.2
As I already said, only those who are recognized as payers of the trade tax need to fill out this section. What needs to be reflected here? As always, we go line by line:
110-113 – we set the cumulative total of the amount of income related to the activity in respect of which the trade fee is paid;
130-133 – we calculate the tax amounts based on lines 110-113 filled in above and the tax rate specified in section 2.1.1.;
140-143 – set the amount of contributions accepted for deduction. Do not forget that they are also shown only in the amount that relates to the activity for which the trading fee is paid.
Very important! When completing section 2.1.2, it is very important to understand that the indicators of lines 110-143 are included in lines 110-143 of section 2.1.1. This means that:
- If you are only engaged in trading, and pay a trading fee on all your activities, then your lines 110-143 of section 2.1.2 will be equal to lines 110-143 of section 2.1.2.
- If trading is only part of your activity, you also receive income from other activities that are not subject to trade tax, then lines 110-143 of section 2.1.2 will always be less than lines 110-143 of section 2.1.1 (since section 2.1.1 will include the indicators of section 2.1.2).
150-153 – set the amount of actually paid trade tax;
160-163 – we calculate the amount of trade fee that we can deduct from tax.
So, in our example, trading brings you exactly half of your income. We distribute the paid insurance premiums between two types of activities.
The quarterly amount of paid trading fee is 1500 rubles. How to fill out section 2.1.2?
| Line code | Meaning |
| The cumulative income amounted to: | |
| 110 | 40 000 |
| 111 | 85 000 |
| 112 | 130 000 |
| 113 | 190 000 |
| The amount of tax (advance payment) is equal to: | |
| 130 | 2 400 |
| 131 | 5 100 |
| 132 | 7 800 |
| 133 | 11 400 |
| Amount of insurance premiums to be deducted: | |
| 140 | 2 400 |
| 141 | 5 100 |
| 142 | 7 800 |
| 143 | 11 299 |
| Amount of actual trade fee paid: | |
| 150 | 1 500 |
| 151 | 3 000 |
| 152 | 4 500 |
| 153 | 6 000 |
| Amount of paid trade fee accepted for deduction: | |
| 160 | 0 |
| 161 | 0 |
| 162 | 0 |
| 163 | 817 |
Contributions accepted for deduction are considered similarly to section 2.1.1.
Now we count lines 160-163. The declaration contains a hint on how to calculate them. In our example, lines 160-162 come out to zero, since lines 140-143 fully cover the tax in lines 130-131 - we cannot subtract anything else. But on line 163 we put the result of the following action 11,400 – 11,299 = 101 rubles. In this case, this figure must be less than or equal to the result of subtracting line 143 from line 133 in section 2.1.1. there we get 11,400 – 11,299 = 101 rubles. Accordingly, all conditions are met.
This completes section 2.1.2 and we can return to section 1.1.
Step 6: Return to Section 1.1
How to fill here line by line:
010 – set the OKTMO code;
030, 060, 090 - fill in if the location has changed during the year (for individual entrepreneurs - residence), if such events have not occurred - there will be dashes here;
Now we calculate the tax amounts (according to our example):
020 = 130 – 140 – 160 = 0 (put dashes)
040 = 131 – 141 – 161 – 020 = 0 (also dashes)
If the result is negative, then we put it in 050, and for 040 we put dashes (there was an overpayment of tax).
Line 070 – similar to line 040, in our example we also get zero.
22,800 – 22,598 – 101 = 101 rubles.
I remind you! We enter only numbers in the cells, cross out the remaining cells and completely empty fields.
Filling example:
Step 7: What to do with Section 3
If you have not received any funds in the form of targeted funding, you do not need this sheet. If you received it, enter the receipt code (available in the appendices to the Filling Out Procedure), the date of receipt and the period within which you needed to use the funds, as well as their cost (total that has not expired, used/unused amount).
We fill out information for each receipt. All other cells must have a dash. Don't forget to put the total at the bottom.
Filling example:
Step 8: submit the declaration
We put signatures and dates on the completed pages where necessary, check everything, and now the document can be submitted. Deadlines: March 31 – for legal entities, April 30 – for individual entrepreneurs. You can submit the declaration yourself in person (or through a representative), or by mail or electronically.
What to do when the declaration should be zero
It will be zero if you did not conduct any activity. This means that you enter all the information on the title page (as described above), and on the remaining sheets - INN/KPP, taxpayer characteristics, OKTMO code. You don't have any more information. Accordingly, all other cells (where the amounts of income, taxes, contributions should be) are filled in with dashes.
Conclusion
In principle, everything is described in detail in the article, but if you still have questions, ask them in the comments, I will be happy to answer. I wish you always timely submission of reports and success in business. I would also like to say that if you don’t want to fill out everything by hand, then there are specialized services that do most of the work for you. We wrote about one such service.
IN lately An increasing number of services are provided via the Internet. Particularly popular is sending documents, including via the Internet, to various public services. What features does this procedure have? How to submit a tax return online? Can they refuse service?
The main pros and cons of remote filing of returns
The advantages of remote communication are much greater than the disadvantages.
The main disadvantage is periodic failures and errors in accounting programs, as a result of which reports do not reach the Federal Tax Service on time. However, such situations rarely arise when returns are filed within deadlines. A full transition to electronic document management will not happen soon, since inspections require paper media.
Pros this method are:
- saving time (no need to visit the Federal Tax Service);
- ease of registration of the service (it is enough to register on the site once in order to receive the service in the future);
- a small number of errors when processing information in the Federal Tax Service (data is copied and not entered manually).
It is important to note what to submit tax return You can do any kind via the Internet.
What will you need?
To submit a declaration online, legal entities and individual entrepreneurs will need:
- extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs;
- certificate from Rosstat with activity code;
- certificate of registration of an individual entrepreneur or legal entity with the tax service and state accounting;
- passport;
- other papers confirming the registration of a legal entity or entrepreneur.
How can an individual file a tax return online? To do this, you will need a passport, INN and SNILS.
What do you need to send documents over the Internet?
Before filing a tax return online, you will need to first conclude an agreement with the Federal Tax Service operator, who will subsequently send the documents electronically. The cost of this service starts from 1.5 thousand rubles per year. In addition, you must have an electronic signature, which is needed to identify the applicant. It is issued in one of the authorized services of the Ministry of Communications at the current place of registration (directly in tax office or at the MFC).
How to submit a declaration via the Internet: methods
Individuals and legal entities can submit reports online as follows:
- Through the Federal Tax Service website in personal account.
- On the government services portal.
Federal Tax Service website
According to the current legislative norms of the Russian Federation, all legal entities must be registered on the Federal Tax Service website, that is, they must have a personal account where information required by the regulatory authority is stored. You can log into your personal account in the following ways:
- Using a pre-issued electronic digital signature.
- By entering the taxpayer's name and code from the registration card (issued at the tax office).
AND individuals can register on the Federal Tax Service website. To do this, you need to enter your full name, INN and SNILS.
How to submit a tax return online on the tax office website? To do this, you will need to go to the section on working with declarations and reports. The declaration is filled out according to the established form template. After filling out all fields of the document, it can be sent. After posting the document, a corresponding notification will appear in your personal account.
Public services portal
Filing declarations of any type can also be done through Gosuslugi.ru. To use the service, you must register on this site and create a login and password. Next you need to download and install software called "Taxpayer". This software has a number of significant advantages, such as:
- the ability to create various documents electronically;
- automated filling of declarations;
- saving previously created and completed documents.
How to submit a tax return online using this program? After installing the software, applicants must regularly monitor for updates. The algorithm for filing a declaration is as follows:
- We select the required declaration form and enter all the information. The completed declaration can be saved on your computer.
- Individual entrepreneurs and legal entities indicate the code of the FNM branch where the declaration will be sent.
- We draw up an application and attach it to it. The taxpayer needs to save or write down its number.
- We are sending the report. After this, the applicant needs to track the status of processing the application in his account on Gosuslugi.ru.
- After receiving confirmation from the Federal Tax Service that the declaration has been received, its paper form can be certified with the seal of the organization (for legal entities and individual entrepreneurs) and the signature of an authorized person.
After this, applicants must first make an appointment with the Federal Tax Service. Before your visit, you should make sure that you have all the necessary seals and signatures. In order to avoid problems with the tax office later regarding corrections and errors in the declaration, taxpayers are recommended to submit the document at least one day before the deadline.
Can they refuse to accept a document?
Filing a tax return online is quite easy, but will there be any problems with its acceptance? Refusal to accept reporting documents may occur in the following situations:
- lack of certification with an electronic digital signature;
- lack of information about the person responsible for filling out the declaration;
- presence of errors in the document;
- filing reports through non-certified services;
- impossibility of identifying a taxpayer using an electronic signature.
How to submit an income tax return online or any other reporting document in tax service? This service is available on the Federal Tax Service website and the Gosuslugi.ru portal. Both legal entities and individuals can submit a declaration.
For individual entrepreneurs and organizations operating under a preferential tax regime, one of the mandatory stages of activity is filling out simplified taxation system declarations. A document prepared in accordance with all legal requirements must be submitted to the tax office. We have already written how to fill out a declaration under the simplified tax system with the object “income minus expenses”, and you can see an example of filling it out. And in this article we will look at how to fill out the simplified tax system “income” declaration for 2017. At the same time, we will tell you what to do if the simplifier has not carried out activities or received income for a year.
Filling out the simplified tax system declaration for 2017 (“income”).
Declaration under the simplified tax system “income” 2017 – This is the tax report that taxpayers of the “simplified” tax must submit for 2017. It contains information about income received and expenses incurred that reduce tax. The simplified tax system “income” declaration reflects the calculation and payment of advance payments to the state budget.
Filling out the simplified tax system “income” declaration 2017 has its own nuances. In 2018, the declaration under the simplified tax system “income” for 2017 is filled out in the form approved by order of the Federal Tax Service of the Russian Federation on February 26, 2016 No. ММВ-7-3/99@. Then the barcode on the title page was changed in the form and new fields were added for entering information on payment of the trade fee.
Submitting a report using an outdated form is a serious violation for which the Federal Tax Service has the right to impose a fine and block the current account of a business entity.
Procedure for filling out the report
The declaration consists of a title page and six sections. When preparing the simplified tax system “income” declaration for 2017, the filling rules approved by the same order as the form are applied. Among the main requirements it is necessary to highlight the following:
- Individual entrepreneurs and organizations using the simplified tax system must fill out the title page and sections directly related to the object of taxation;
- when filling out the simplified taxation system “income” declaration, section 3 is attached only to “simplified people” who received funds as part of targeted financing;
- the report does not need to be stapled, it is better to fasten it with a paper clip;
- all indicators are indicated in full rubles, without kopecks;
- It is recommended to write in black ink;
- all letters must be printed in capitals (the same applies to filling out on a computer);
- errors in the document cannot be corrected using a correction tool;
- all pages must be numbered;
- You can specify only one indicator in each field;
- Document printing should only be one-sided;
- empty cells must be filled with dashes.
An example of filling out the simplified tax system “income” declaration for 2017 is presented below.
How to fill out a simplified taxation system declaration: sequence of actions
- Check that the existing report form is up to date. A sample of the current simplified tax system “income” declaration form can be downloaded.
- Determine which sections need to be completed. If the object of taxation is “Income”, the taxpayer must fill out: title page, sections 1.1, 2.1.1. and 2.1.2. There is no need to submit unnecessary sheets. The example given here for filling out a declaration under the simplified tax system “income” can be taken as a basis when drawing up a similar reporting form for your own individual entrepreneur or company.
- Fill in the fields on the title page: indicate the INN and KPP, activity code according to OKVED. In the “Taxpayer” field, enter the name of the organization or full name of the entrepreneur. All codes necessary for filling out the title page are contained in the appendices to the Procedure for filling out the declaration. The section intended to be filled out by the Federal Tax Service inspector should be left blank.
- Complete sections 2.1.1 and 2.1.2. In this case, you can use the calculation formulas indicated in the form. In sections 2.1.1 and 2.1.2, line 140 of the declaration under the simplified tax system “income”, as well as lines 141-143 are intended to indicate the amounts of payments, the list of which is given in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation (paid insurance premiums, sick leave, contributions for voluntary personal insurance). Using these payments makes it possible to reduce the amount of tax payable.
- If the subject entrepreneurial activity does not pay the trade fee - you do not need to fill out section 2.1.2.
- Proceed to filling out section 1.1. Here you need to indicate the OKTMO code, the amount of advance payments to be paid, the amount of taxes subject to additional payment or reduction for the tax period.
- If during the reporting period an individual entrepreneur or organization received funds in the form of targeted revenues, it is necessary to fill out section 3. Information on each receipt is indicated here.
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 2017 clearly demonstrates what a well-drafted document should look like.
Declaration under the simplified tax system “income” 2017 (sample of filling out the “zero line”)
An example of filling out a declaration under the simplified tax system “income” if there is an activity
IP Karpov V.S. works without employees on the simplified tax system “income”. The tax rate is 6%.
In 2017 he earned:
- in the first quarter – 178,000 rubles;
- in the second quarter - 165,000 rubles, total income for the half-year amounted to 343,000 rubles. (178,000 + 165,000);
- in the third quarter - 172,000 rubles, total income for 9 months amounted to 515,000 rubles. (178,000 + 165,000 + 172,000);
- in the fourth quarter - 169,000 rubles, total annual income amounted to 684,000 rubles. (178,000 + 165,000 + 172,000 + 169,000).
We will reflect these amounts on lines 110-113 of section 2.1.1.
The amount of calculated advances for quarters on an accrual basis is reflected in lines 130-133 of section 2.1.1:
- For the 1st quarter – 10,680 rubles.
- For half a year – 20,580 rubles.
- For 9 months – 30,900 rubles.
- For the year – 41,040 rubles.
During 2017, the individual entrepreneur paid “for himself” fixed insurance premiums in the total amount of 27,990 rubles, including the following transferred to the Federal Tax Service:
- in the 1st, 2nd and 3rd quarter - 6500 rubles each,
- in the 4th quarter 8490 rub.
These expenses will be reflected on an accrual basis in lines 140-143 of section 2.1.1.
Section 1.1 is filled out based on the data in section 2.1.1:
- Line 020 (page 130 − page 140 of section 2.1.1) = 10,680 – 6500 = 4180 rub.
- Line 040 (page 131 − page 141 of section 2.1.1) - line 020 of section 1.1 = 20,580 – 13,000 – 4180 = 3,400 rubles.
- Line 070 (page 131 − page 141 of section 2.1.1) – (line 020 + line 040 of section 1.1) = 30,900 – 19,500 – 7580 = 3820 rubles.
- Line 100 (page 131 − page 141 of section 2.1.1) – (line 020 + line 040 + line 070 of section 1.1) = 41,040 – 27,990 – 11,400 = 1,650 rubles.
It is important for entrepreneurs to clearly know the deadlines for submitting individual entrepreneur tax returns. This will allow them to prepare all documents on time and submit reports to the Federal Tax Service.
Businessmen are required not only to pay taxes, they must submit information to the following funds:
In order to accurately know the date of data submission, it is recommended to take information from the tax calendar.
If you decide to send information to the Federal Tax Service, this can be done in 3 ways:
- On a personal visit to the inspection.
- Reports can be sent by Russian Post. Prepare documents in 2 copies, send them by registered mail. It is imperative to make an inventory of documents. The date of sending the Federal Tax Service will be considered the date of submission of the declaration.
- You can submit data using electronic information transmission channels. But in this case, the entrepreneur will need an electronic signature.
Individual entrepreneurs can choose different tax regimes. Each of them has its own data submission date. Yes and strictly specific dates paying taxes.
Simplified system and UTII
If you choose the simplified system, the tax is paid quarterly. All amounts must be rounded up. Round the amount to the nearest ruble; there is no need to indicate kopecks. If, after deducting fixed payments, the enterprise’s income is 0 rubles, then there is no need to pay tax.
Pay your contributions according to the simplified tax system in the following numbers:
- 3 months before April 25;
- for 6, the amount must be paid by July 25;
- 9 months payment must be made by October 25th.
Reports must be submitted once a year. Deadlines for submitting information vary. Organizations must provide data by March 31, and individual entrepreneurs can submit information until April 30.
Entrepreneurs who have chosen UTII must pay once a quarter.
For the first 3 months, contributions must be paid by April 25; for the 2nd quarter, payment must be made by July 25. Businessmen pay taxes for the 3rd quarter by October 25, and for the 4th quarter by January 25.
Data should be sent to the Federal Tax Service quarterly. The report for the 1st quarter is due by April 20, the report for the 2nd quarter must be sent to the Federal Tax Service by June 20. The declaration for the 3rd quarter must be submitted by October 20; documents for the last 3 months of the year must be submitted by January 20.
Patent system and Unified Agricultural Tax
The payment period for a patent depends on its validity period:
- If the patent is issued for a period of up to 6 months, then make payment no later than 25 calendar days from the date the patent begins to be valid. In this case, the entire amount must be paid.
- A patent, which is valid from 6 months to 1 year, must be paid no later than 30 days from the date of registration of the document. We are talking about calendar days. First, you can pay 2/3 of the cost, and pay the remaining amount no later than the expiration of the patent.
If the patent system is used, the businessman does not need to submit a declaration.
Businessmen are required to pay an advance payment, which must be paid by July 25th. Tax for the year must be paid by March 31 of the following year.
Please pay close attention to reporting deadlines. A businessman who has chosen the Unified Agricultural Tax must submit reports. The document must be accompanied by a KUDIR. This is a book that shows the income and expenses of an entrepreneur. This must be done before March 31st.
If the individual entrepreneur chose OSN
Individual entrepreneurs must pay personal income tax (13%) once a year. Remember that the tax base can be reduced. We are talking about social and property deductions. In addition, there are professional and standard deductions.
The system requires making advance payments, but do not forget about the basics. Such payments must be made from individual entrepreneurs once a year, this must be done before July 15.
Advance payments are calculated by the tax authority. The calculation is carried out on the basis of 4-personal income tax.
For the first half of the year, the advance payment of individual entrepreneurs is paid until July 15. The amount for the 3rd quarter must be received by October 15. But the advance payment for October, November and December must be made before January 15.
The 3-NDFL declaration must be sent to the tax office once a year. The document must be submitted by April 30.
The information that a businessman indicates in 4-NDFL must be submitted once a year. Information is submitted by individual entrepreneurs who have started their own business. They need to report planned income, this must be done after the end of the month, within 5 days. We are talking about the month for which the company received 1 income.
In addition, information is submitted by businessmen who have been working for more than 1 year. They must report the amounts they expect to receive. This information must be submitted simultaneously with the submission of Form 3-NDFL to the Federal Tax Service.
VAT payments
They are payable once a quarter. Contributions for January, February and March must be made by April 25th. Please deposit funds for April, May and June by July 25th. Payments for July, August and September must be made by October 25th. And for 4 you need to pay before January 25th.
It is important for entrepreneurs to clearly know the dates for submitting the individual entrepreneur’s tax return. This will allow them to prepare papers on time and submit information to the Federal Tax Service. If you cannot prepare information for the Federal Tax Service yourself, it is recommended to contact specialists or you can outsource your accounting.
Having decided to open your own business with registration in the relevant government agencies As an individual entrepreneur, you need to clearly know about the obligation to submit financial statements and pay taxes. And often beginning entrepreneurs have a lot of questions regarding filling out tax returns, deadlines for submitting them, and calculating payments.
Types of tax regimes for individual entrepreneurs
There are several types of taxation systems for individual entrepreneurs, the application of which directly depends on the activity being carried out.
1.
Tax regime of UTII() is one of the most profitable and convenient options for paying taxes, since:
- the declaration indicates only the approximate income of the individual entrepreneur;
- Russian legislation provides for reporting on the system taxation UTII only tax return.
This type The declaration involves the following calculation: the approximate income of the entrepreneur, which is calculated on the basis of all indicators of his activities and basic income, and 15% is deducted from the amount received. The total amount of profitability consists of such indicators as: the exact number of employees, the number of units of transport operated, the number of seats and retail outlets of the entrepreneur, the area of the premises and the territory in which the activity is carried out.
Important! In each region of the constituent entities of the Russian Federation, the use of the UTII taxation system requires permission to different types activities, with different coefficients expected profitability and tax.
Allowed to use tax regime UTII together with others tax systems and several types of activities. However, it should be noted that a separate declaration is submitted for each type of activity. Also, it is worth noting that this type of taxation does not imply the presentation zero reporting. If an entrepreneur is excluded from reporting for more than 2 months, it is necessary to switch to a simplified taxation system.
Download the UTII tax return form
2. The next type of taxation for individual entrepreneurs is the simplified tax system(). The use of "simplified" assumes only one form tax reporting and a special form approved by the tax authority of the Russian Federation. In accordance with Russian legislation, the simplified taxation system involves 3 billing periods: 1st quarter, 6 and 9 months, at which time the entrepreneur is obliged to transfer advance payments, and general reporting is submitted at the end of the entire tax period, that is calendar year, by April 30 of the year following the reporting period.
Filling out a tax return according to the simplified tax system for individual entrepreneurs
There are two types of filling out a tax return using the simplified tax system:
- Income - when the declaration records all the income of the entrepreneur and the amount of reduction in the tax base provided for by law.
- Income minus expenses - when the declaration indicates the full amount of expenses, as well as income.
Tax returns under the simplified tax system can be filled out by hand or on a computer. Filling out the declaration is carried out without rounding the numbers in the calculation. The document is provided in tax authorities at the place of residence of the individual entrepreneur. In the event that an entrepreneur stops using the simplified tax system, a declaration under the simplified tax system must be submitted to the tax authority no later than the 25th day of the month following the quarter after the loss of the right to use the simplified tax system.
Download the tax return form according to the simplified tax system
3. Value added tax (VAT) for individual entrepreneurs. Individual entrepreneurs operating on the basis of common system taxation, and those who supply goods through the Customs Union must pay VAT (Value Added Tax) with quarterly financial submission to the tax service. An entrepreneur submits a standard declaration form; other reporting forms are provided if:
- any changes have been made (an adjustment declaration is submitted)
- errors have been identified (changes must be made to primary documentation, and then to tax reporting)
An updated VAT return is submitted in the following cases:
- correction of underpayment, that is, when the amount of calculated tax is less than what is required for payment;
- correction of overpayment when the amount of calculated tax exceeds the amount required for payment.
To avoid penalties, correction of underpayments requires the prompt submission of an updated tax return to the appropriate services. At the same time, the overpaid amount can be returned to the entrepreneur or taken into account in the financial statements of subsequent periods.
Download the VAT return form
VAT declaration for individual entrepreneurs - participants of foreign trade activities
Individual entrepreneurs carrying out non-economic activities related to exported and imported goods, in addition to the main tax regime, are also VAT payers. When importing goods, the declaration is submitted no later than the 20th day of the month following the period of receipt of the goods. In addition to the declaration, all documents on the import of goods must be submitted to the tax authorities. Export of goods requires a period of up to 180 days; otherwise, the entrepreneur will have to pay standard VAT - 18%, which can be returned after paying a fine.
VAT return for individual entrepreneurs on indirect taxes
The formation of the Customs Union entailed the use new form tax return - . This type of declaration is provided by entrepreneurs whose activities are related to the import of goods from the countries of the existing Customs Union, which includes Belarus and Kazakhstan. Declaration of indirect taxes submitted at the place of registration of the individual entrepreneur no later than the 20th day of the month following the period of submission of the goods for accounting. In addition to the declaration, documents confirming the import of goods into the territory of the Russian Federation must be presented to the tax authorities.
Download the tax return for indirect taxes
Methods for submitting tax returns for individual entrepreneurs
Today, there are 3 options for submitting a tax return to the relevant authorities: personally - involves the personal presence of the entrepreneur or his representative at the tax office; by mail - involves sending a tax return by post with a list of investments; via telecommunications (Internet).
Which method to use to submit a tax return is up to the entrepreneur to decide; however, it is very important to comply with the deadlines for filing financial statements! In case of late submission of the declaration, the entrepreneur is subject to penalties. The amount of the fine depends on the taxation regime, the amount of tax and the period for which the reporting was overdue.