Help 2-NDFL / 10.11.2020

Submit the quarterly report of the ENVD to the tax office. Accounting rules for ENVD. Deadlines for submission of the ENVD declaration and tax payment

The tax declaration for UTII is submitted by individual entrepreneurs and legal entities applying. Consider the procedure, features of filling out and submitting the return on vmenenka, methods and terms of its submission to the IFTS.

Deadlines for payment and submission of the UTII declaration

Organizations and individual entrepreneurs registered with the tax authority as taxpayers of the single tax (UTII) are required to submit to the tax authority at the place of registration a tax return based on the results of each quarter no later than the 20th day of the month following the quarter.

When calculating UTII, the amount of income actually received does not matter - the amount of tax depends on the imputed income, which is established by the norms of the Tax Code of the Russian Federation.

It should be noted that if there was no entrepreneurial activity, then it is still necessary to submit a completed declaration - the law does not provide for the filing of a zero declaration for UTII. Entrepreneurs will have to pay single tax until they are removed from the register as payers of UTII.

It is necessary to submit a declaration on UTII and pay tax 4 times a year:

Tax return method

There are three ways to submit a declaration to the tax authority:

in paper form personally or through a representative - reports are submitted in duplicate. Instance marked tax authority the acceptance of the declaration will serve as confirmation of the submission of the reporting;
send in the form of mail with a list of attachments. In this case, an inventory indicating the declaration to be sent will serve as confirmation of the delivery of the reporting, and the date of departure in the postal receipt will be considered the date of delivery of the declaration;
transfer to in electronic format via telecommunication channels under an agreement through an EDM operator or through a service on the FTS website.

Declarations must be submitted to the tax authority at the actual place of business. Except for situations when it is impossible to unambiguously determine the place of business (distribution trade, transportation of goods, etc.). V similar cases organizations submit declarations for the UHND to the Federal Tax Service Inspectorate at the location (legal address), individual entrepreneurs - at the place of registration (registration). The address and code of your tax office can be found on the FTS website.

Declaration form for UTII

The tax declaration for UTII is filled in by organizations and individual entrepreneurs engaged in entrepreneurial activities in certain types of activities, subject to a unified tax on imputed income.

The declaration form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3 / [email protected].

Instructions for filling out the UTII declaration -

The UTII declaration consists of the following sections:

Title page;

Section 1 “The amount of the single tax on imputed income payable to the budget”;

Section 2 “Calculation of the amount of the unified tax on imputed income for certain types of activities”;

Section 3 “Calculation of the amount of the unified tax on imputed income for the tax period”.

General requirements for the order of filling

All pages of the declaration, starting from the title page, must be numbered consecutively (for example, the 1st page - "001"; the second - "002", etc.).

All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be put in them. If the declaration is filled out using software, dashes are not put down.

The values of physical indicators are indicated in whole units. All values of the value indicators of the declaration are indicated in full rubles. Indicator values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded to the full ruble (whole unit).

The values of the correction factor K2 are rounded after the decimal point to the third decimal place inclusive.

When filling out the declaration, it is not allowed:

correction of errors using corrective or other similar means;

two-sided printing;

binding sheets.

When filling out the declaration, you must use black, purple or blue ink.

Filling of text fields is carried out in capital block letters.

When filling out the declaration on a computer, the characters should be printed in Courier New font, 16-18 points high.

At the top of each page of the organization indicate the TIN and the code of the reason for registration (KPP), which is assigned to the organization as a taxpayer of UTII by the tax authority to which the declaration is submitted. Individual entrepreneurs register their TIN.

Sample title page for individual entrepreneurs

Section 2

Filling in the declaration begins with section 2 “Calculation of the amount of the unified tax on imputed income for certain types of activities”, which is filled in separately for each type of business carried out and the OKTMO code.

To calculate the tax base and the tax amount itself for section 2, you must specify the indicators:

basic profitability per unit of physical indicator per month;

the value of the coefficient-deflator K1;

the value of the correction factor K2;

the size of the physical indicator for each month;

tax rate.

For convenience, all data are entered step by step into the table.

Line number Index
010 business activity code - selected from Appendix 5 to the Procedure for filling out the declaration
(retail with trading halls- code 07,

provision of road transport services for the carriage of goods - code 05)

020 the full address of the place of business (if a declaration is submitted at the location of the LLC / IE - indicate legal address organization / IP registration address)
030 OKTMO code of the place of business
040 basic profitability per unit of physical indicator per month for the corresponding type of entrepreneurial activity. You can find it in clause 3 of article 346.29 of the Tax Code (retail trade with sales areas - basic profitability of 1800, provision of road transport services for the transport of goods - basic profitability of 6000)
050 deflator coefficient K1 established by the state for a calendar year. In 2018, it was 1,868. The K1 coefficient for 2019 is 1.915.
060 adjusting coefficient of basic profitability K2 - approved by the regional authorities. The value of the K2 coefficient is rounded to 3 decimal places. If the K2 coefficient is not set, it is equal to one.
070-090 calculation of imputed income on a monthly basis for the reporting quarter
070-090 column 2 the value of the physical indicator in whole units for the corresponding type of activity in each month of the quarter. When indicators change - the change is reflected from the same month in which it occurred
070-090 column 3 the number of days of activity in a month - to be filled in only in cases when the declaration is submitted for the quarter in which the registration as a UTII payer took place (not from the beginning of the month), or deregistration before the end of the quarter. If a full quarter worked, dashes are put down.
070-090 column 4 tax base (amount of imputed income) for each calendar month of the quarter (product of the values of indicators for codes 040, 050, 060 and 070 (080, 090)).
100 total tax base for 3 months of the quarter (the sum of lines 070-090 in column 4)
105 tax rate 15%
110 the amount of tax for the quarter, which is calculated using the formula: line 100 x 15%.
Sample filling out section 2 for LLC

Sample filling out section 2 for individual entrepreneurs

Section 3

In the third section “Calculation of the amount of the unified imputed income tax for the tax period”, the amount of the unified imputed income tax payable is calculated taking into account the data reflected in all completed sections 2 of the declaration.

Filling in begins with the taxpayer attribute code (p. 005). For individual entrepreneurs who do not make payments to employees, we indicate the code "2", for all other categories - the code "1". The fact that an individual entrepreneur has or does not have employees affects the size of the reduction in the single tax on paid insurance premiums... So, SP without employees can reduce the amount of tax on UTII on the declaration for the entire amount of fixed insurance premiums paid in the reporting quarter. In this case, the received amount of tax payable cannot be less than 0.

If there are employees, it is possible to reduce the UTII tax on insurance premiums by no more than 50 percent of the tax amount calculated to be paid.

Line number Index
010 the sum of the values of lines 110 of all completed sections 2 of the declaration
020 the total amount of insurance premiums and hospital benefits transferred funds during the quarter for employees who are employed in the field application of UTII... It is possible to reduce the tax on UTII on insurance premiums by no more than 50 percent of the amount of tax calculated to be paid
030 the total amount of fixed insurance premiums paid by the individual entrepreneur for himself during the reporting quarter
040 the total amount of UTII tax payable to the budget, minus contributions:
for individual entrepreneurs without employees:

According to federal law, each individual entrepreneur has the right to choose his own taxation system, which will fully correspond to his specifics of doing business, the availability of hired employees and the amount of resources used. The most popular, according to most businessmen, is the use of UTII in order to optimize the tax burden.

What reports to submit to individual entrepreneurs at UTII in 2019 is spelled out in regulatory enactments. The taxation procedure provides for simple forms for their preparation, which are easy to master on your own, without involving the services of an accountant. UTII is calculated according to the established indicators reflected in the formula very simply and this does not require deep mathematical and analytical skills. Minus of the system - obligatory deposit payments to the budget and provision of reports upon liquidation of activities.

Clause 26 of Article 346 of the Tax Code states that taxation on UTII is available to everyone who meets the conditions set out in the clause. The system is used by those who conduct business on their own or by hiring employees.

To apply UTII, you must:

the number of employees per year is no more than 100 people;
SP does not participate in contracts trust management and is not a partnership;
does not pay the uniform agricultural tax;
retail space is not more than 150 sq. m .;
does not lease a gas station;
share in participation legal entities not more than 25%;
there is no trade tax imposed on the business.

On UTII, the following are not obligatory for payment:

income;
property tax (not including objects in article 378 of the Tax Code).

It is important to monitor conditions on a monthly basis to ensure compliance with this regime. If they are not observed, it is necessary to switch to a simplified or common system taxation.

If hired labor is not involved in the business, then the individual entrepreneur must submit only a declaration to the Federal Tax Service Inspectorate. All deadlines for submission are regulated by the Tax Code and cannot be violated.

In the absence of employees, the reporting includes only the quarterly declaration, filled out taking into account:

deflator (1.798);
the municipal coefficient, which is set in the regions - from 0.1 to 1;
the basic level of profitability.

The tax amount is determined by multiplying the values:

the basic profitability established by the Tax Code for each type of activity separately;
the actual rate of return for each month within the quarter. For example, in a catering enterprise, such indicators will be the area of customer service. In the store - retail space, etc .;
inflation rate;
the correction factor in the amount from 0.005 to 1, which is set local authorities self-government;
tax rate.

In order not to increase the number of reporting, for the performance of individual work, you can attract specialists within GPC contracts.

Individual entrepreneurs in the absence of employees can reduce 100% of the tax on the amount of contributions made to the budget in the reporting quarter for themselves. The schedule for payment of personal contributions is determined by himself, it is important that the entire amount is paid within one calendar year.

It is necessary to provide reporting, consisting of a minimum number of documents, which greatly simplifies the work.

An individual entrepreneur who has hired employees on staff must submit a reporting form for each of them and for himself.

The IFTS must provide the KND 1110018 form, which is mandatory for all tax regimes.

Quarterly it is necessary to draw up and submit a calculation in the form of 6-NDFL.

The deadline for submitting the form is by the last day of the month following the reporting period:

first quarter;
half a year;
9 months;
12 months.

Attach the 2-NDFL forms of all employees to the 12-month report and submit them to the Federal Tax Service Inspectorate by April 1. It is necessary to provide information on accruals, deductions and deductions. If the payment of personal income tax was not made, the number "2" is put down and the certificates are handed over before March 1.

Form 2-NDFL is provided by law in one of the following ways:

On digital media. The information is submitted on a USB-drive, and the specialists of the Federal Tax Service independently enter the information received. If the entrepreneur employs more than 25 people, then it is allowed to send information by e-mail. One file should not contain more than 3000 documents. If the number of documents provided is greater, it is recommended to split them into several parts. From the moment of receipt of the information, the specialists of the fiscal service will provide the entrepreneur with a protocol within 10 days.
On paper. If the number of employees is not more than 25 people, you can provide all the information printed on paper. It is allowed to fill in the form by hand, established form... The specialists of the fiscal inspection department will draw up two protocols on the receipt of information.

In addition, the individual entrepreneur provides employees with reporting on social contributions.

If there is no activity

According to the law, if an individual entrepreneur does not carry out activities, he should not provide reports. If there is a tax amount equal to zero from 2016, an exemption from filing is provided.

From the moment of termination of activities, the individual entrepreneur must notify the IFTS within 5 days. If the application is not submitted, the reporting must be submitted with the calculated tax and fully completed, since the individual entrepreneur has obligations, which, according to the law, is the basis for paying UTII.

If the individual entrepreneur provides a "zero" declaration, his act will be interpreted by the Federal Tax Service Inspectorate as unlawful, for which there is an explanation judicial practice.

Temporary or permanent termination of activities due to termination of the lease and loss of the basis for determining physical indicators, a completed declaration must still be submitted based on previous readings. When concluding a new contract, indicate new indicators in future reporting. Thus, actual figures must be reported in each month.

"Zero" declarations are allowed not to be submitted if the activity is actually no longer being conducted and an application was sent to the IFTS.

At the federal level, the deadlines for filing reports are regulated.

Declaration on UTII to the Federal Tax Service: for the 1st quarter - until April 20, July 2 - 20, October 3 - 20 and January 4 - 21, 2019.

Reporting insurance premiums:

CMEA-M is submitted to the FIU monthly, by the 15th day of the month following the reporting one. SZV-STAZH contains information about insurance experience employees, is provided only for employees who retired during the year, in other cases - March 1, 2019 for 2019.
The FSS provides the 4-FSS form until the 20th after the end of the quarter in paper form, if submitted in electronic form until 25. The report includes information with data on the calculation of social payments.
The Federal Tax Service provides single payment on insurance premiums. The reporting periods are 1 quarter, half a year, 9 months and a year. Submission is given 30 days after the end of each quarter.

Form KND 1110018 includes information on average headcount workers must be submitted by January 20.

Rosstat - reporting is provided selectively according to the notification of the authority.

Submission of reports is allowed in the following ways:

personally visiting all structures and departments;
through third parties, if they have the authority;
send via Russian mail with a list of attachments and notification;
across Personal Area on the INFS website.

A large fine is provided for late submission of reports. Detailed information on the forms of reports and the timing of their submission can be found in the Tax Code of the Russian Federation.

Specifics of data provision and responsibility in 2019

Tax calculation is based on estimated, projected income.

Distinctive aspects of UTII are:

due date - the 25th day of the month following the reporting quarter;
the declaration must be received by the Federal Tax Service Inspectorate within 20 days after the reporting period;
the report is submitted to the nearest division of the Federal Tax Service Inspectorate.

In conclusion, I would like to remind you that individual entrepreneurs who are on imputed tax:

do not lead Accounting;
take into account only physical indicators for calculating the amount of a single tax;
necessarily fix income to control compliance with the criteria for working on UTII.

Table - Amount of penalties for violation of requirements tax legislation

UTII is a simple and profitable taxation system for small businesses, requiring only timely submission of reports within the time frame specified by law.

The unified imputed income tax (UTII) must be transferred quarterly no later than the 25th day of the month following the reporting quarter.

The amount of UTII at the 100% standard is subject to transfer to the revenues of local budgets - the budgets of municipal districts and urban districts. That is, at the place of registration of the "claimant" tax office.

A tax declaration for a single tax is submitted to the IFTS based on the results of the last quarter within 20 days after the end of the quarter. The form tax return approved by order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected]

On January 27, 2016, the Ministry of Justice of the Russian Federation registered the Order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated 22.12.2015. By this order, the Federal Tax Service of Russia amended the form of the declaration for UTII. The structure of the declaration has not changed - title page; section 1 (reflection of the amounts of tax payable); section 2 (calculation of tax for certain types of activities) and section 3 (calculation of the amount of tax for the tax period).

However, the sign "MP" was removed from the title page - there is no need to put a seal. The barcodes of the sheets have changed - the title, section 1 and section 3, as well as in Section 2 a new line will now appear - "tax rate". Recall that at present the regional authorities have the right to reduce the single tax rate on UTII from 15 to 7.5 percent.

The updated form is applied starting from the reporting for the 1st quarter of 2016.

Accounting for UTII

Individual entrepreneurs applying UTII are not required to submit financial statements and keep records. Organizations on UTII, in addition to the tax return and accounting of physical indicators, are required to maintain accounting records and submit financial statements. Financial statements for different categories organizations differ.

In general, it consists of the following documents:

Report on financial results(form 2);
statement of changes in equity (Form 3);
traffic report Money(form 4);
report on the intended use of funds (form 6);
explanations in tabular and text form.

For small businesses, accounting reports consist of two mandatory documents
in a simplified form:

balance sheet (form 1);
statement of financial results (form 2).

Accounting statements for UTII are submitted once at the end of each year, but in two instances: to the Federal Tax Service and to Rosstat). The deadline for submitting reports is no later than March 31st.
For late delivery accounting statements a fine of 200 rubles is provided.
for each document not submitted. From officials of the organization can be charged a fine in the amount of 300 to 500 rubles + from 3000 rubles. up to 5000 rubles for not submitting reports to Rosstat.

Employee reporting

In the IFTS rent:

report on the average number of employees (based on the results of the calendar year
no later than January 20 of the next year);
references 2-NDFL (based on the results of a calendar year no later than April 1 of the following year);
calculations of 6-NDFL. This is a new kind of reporting for all employers. It must be taken by organizations and individual entrepreneurs with employees, starting from the 1st quarter of 2016. Unlike certificates
2-NDFL, 6-NDFL form is drawn up not separately for each employee, but for the entire company or individual entrepreneur as a whole. Rented at the end of each quarter no later than the last day of the 1st month of the next quarter.

In the FIU rent:

calculation according to the RSV-1 form (contains information on the accrued and paid insurance premiums for employees in the Pension Fund of the Russian Federation and FFOMS). Rented at the end of each quarter no later than the 20th (for the electronic form) and the 15th (for paper form) 2nd month of the next quarter;
report on form SZV-M(contains information that allows you to track working pensioners). Rented at the end of each month no later than the 10th day of the next month.

In the FSS rent:

report in the form 4-FSS (contains information on the accrued and paid insurance premiums for employees in the FSS). At the end of each quarter no later than the 25th
(for electronic form) and the 15th day (for paper form) of the 1st month of the next quarter.

How to calculate UTII

Article 346.31 of the Tax Code establishes that the rate of the single tax on imputed income is 15%. From October 1, 2015 by acts representative bodies municipal districts, urban districts and the laws of federal cities of Moscow,
St. Petersburg and Sevastopol UTII rate can be reduced from 15% to 7.5%.
Taxable period for a single tax - a quarter.

Multiply the result by 15%. This will be the calculated amount of the single tax.

The accrued amount of the single tax can be reduced:

in the amount of paid insurance premiums for compulsory insurance workers,
including contributions "for injury";
by the amount of contributions in the form of fixed payments paid by individual entrepreneurs for their insurance;
for the amount of temporary disability benefits paid to employees
(with the exception of accidents at work and occupational diseases);
for payments under agreements of voluntary personal insurance concluded
with insurance companies in favor of workers.

note

The amount of UTII can be reduced only by the amount of temporary disability benefits actually paid to employees at the expense of the employer. But for the amount of maternity benefits paid, lump-sum benefits to women registered with medical institutions in early dates pregnancy, monthly benefits
for childcare, it is impossible to reduce the single tax (letter of the Ministry of Finance of the Russian Federation of 03.28.
№ 03-11-11/13859).

UTII can be reduced by no more than half. At the same time, since 2013, the "claimants" have been reducing the tax by the amount of insurance premiums paid (within the previously calculated amounts) in this tax (reporting) period, and not for the same period, as it was in 2012.
For what period the contributions are listed - now it does not matter.

For example, insurance premiums for December 2014 paid in January 2015 reduce the amount of UTII calculated for the first quarter of 2015.

This rule does not apply to individual entrepreneurs who work without hired workers. Since the payment of insurance premiums for the current year is made by them no later than December 31 of the same year, when transferring insurance premiums for 2014 in 2015, they are not entitled to reduce the amount of UTII for these contributions.

The financiers gave such explanations in letters dated 26.05. 2014 No. 03-11-11 / 24975, dated September 18, 2013 No. 03-11-11 / 38636, dated March 29. 2013 No. 03-11-09 / 10035.

Nevertheless, arbitration courts held a different opinion. The judges noted that in paragraph 2.1 of Article 346.32 of the Tax Code there is no indication that an entrepreneur working independently can reduce the amount of the calculated UTII for a quarter by fixed payment listed only in that tax period.

And since tax code does not regulate the period of reduction of "imputed" tax
for fixed insurance premiums, an entrepreneur has the right to reduce the amount of tax for a quarter by contributions paid in the next quarter, but before filing a declaration
(see Resolutions of the CA of the Ural District of July 16, 2015 No. F09-4591 / 15, FAS Central District from 11.07. 2014 No. A09-9251 / 2013).

Supreme Court RF in the definition of 16.02. 2015 No. 307-KG14-6614 confirmed the legitimacy of the position of the arbitration colleagues. The essence of the dispute was that an individual entrepreneur who does not have employees paid insurance premiums outside the first quarter, but not later than filing a tax return for that quarter. More precisely, the date of payment of insurance premiums and the date of filing the declaration for UTII coincided. The Supreme Court ruled that the entrepreneur legitimately reduced the tax for the first quarter by a fixed payment paid after that quarter.

UTII in case of suspension of activities

In practice, there are situations when the payer of UTII for one reason or another does not carry out "imputed" activities in any tax period. For example, activities can be suspended or stopped altogether. Accordingly, the question arises: is it necessary to pay a single tax for this period?

To answer this question, it is necessary to determine whether the organization or the entrepreneur retains the status of the UTII payer. After all, the obligation to pay UTII is imposed only on those organizations (those entrepreneurs) who have been assigned this status.

Recall that the payers of UTII are organizations and individual entrepreneurs who (clauses 1, 2, article 346.28 of the Tax Code of the Russian Federation):

carry out "imputed" entrepreneurial activity;
are registered with the tax office as payers of this tax.

Since the payer of UTII must simultaneously meet these two conditions, to terminate the status, it is not enough just to stop conducting the "imputed" activity. It is also necessary that the organization or individual entrepreneur were deregistered (p. 1–3
Art. 346.28 Tax Code of the Russian Federation). Until deregistration, the status of the UTII payer is retained for the ceased activity of the “imputed agent”.

In addition, the UTII is taxed on imputed, that is, potentially possible income (Art. 346.27, clause 1 of Art. 346.29 of the Tax Code of the Russian Federation). Consequently, the "imputed agent" calculates and pays UTII based on the imputed income, not actually received income. Therefore, until the organization or entrepreneur is deregistered as a payer of UTII, they must pay tax. And the presence or absence of their actual conduct of activities and real income doesn't matter. Such clarifications are given by the Ministry of Finance of Russia in letters dated March 19, 2015 No.
No. 03-11-11 / 14987, dated January 30, 2015 No. 03-11-11 / 3564.

The Supreme Arbitration Court of Russia came to a similar conclusion. The judges considered the situation related to the suspension of "imputed" activities. They pointed out that the fact of temporary suspension of activities in itself does not remove the status of the UTII payer from the organization (individual entrepreneur) and does not exempt from the implementation of the imposed
her responsibilities (clause 7 Newsletter Of the Presidium of the Supreme Arbitration Court of Russia dated March 5, 2013 No. 157).

Consequently, organizations and individual entrepreneurs who have suspended "imputed" activities should not pay tax only after they are deregistered as UTII payers. If they are not removed from the register, the obligation to pay tax remains for them.

The financiers also recalled that the amount of UTII is calculated based on the physical indicator and the basic profitability for the month. Therefore, "imputed persons" who have suspended their activities in any period need to pay UTII for this period based on the value of the physical indicator reflected in the last tax declaration for this tax.

For example, if in the II and III quarters the “imputed” activity was not carried out, but in the IV quarter it was resumed, then in the declarations for the II and III quarters it is necessary to reflect the amount of tax calculated on the basis of the physical indicators that were used in calculating the UTII for the I quarter.

A taxpayer of the unified tax on imputed income must submit a declaration on UTII on a quarterly basis and pay the estimated amount of tax. Filling out the declaration has certain features that you need to know. Consider how to correctly fill out the UTII declaration.

Attention! If several types of activities are carried out, then it is necessary to fill in the appropriate number of sheets of section 2.

On page 020, you must indicate the address of doing business. In this case, it is necessary to fill in these fields in accordance with the reference book of abbreviations KLADR.

Section number 3: tax calculation

At the top, you must indicate the TIN and KPP, as well as the number of the next page.

On page 005, the taxpayer sign is indicated:

If an individual entrepreneur or LLC are employers and pay remuneration to their employees.
If an individual entrepreneur works without hired workers.

In line 010 we transfer the amount of tax received on line 110 of section 2. If several sections 2 were filled in, then it is necessary to add up all the values.

In line 020 the amount of expenses, contributions and payments provided for by the Tax Code of the Russian Federation Art. 346.32, clause 2, which reduce tax base... In fact, this includes contributions paid from the salaries of employees, etc.

In line 030 we enter the amount of the fixed payments of the individual entrepreneur transferred during the reporting period for himself to the Pension Fund of the Russian Federation and to the compulsory medical insurance, as well as 1% from an excess of 300 thousand.

Attention! In lines 020 and 030 are entered the amounts of contributions actually transferred during the reporting period, and not accrued for the same period. So for, for example, for the first quarter, we take into account the amounts that have passed through the current account in the period from January to March.

The final tax amount is indicated on page 040, it is calculated depending on the attribute specified on page 005:

If you indicated "1", then we calculate as follows: p. 010 - (p. 020 + p. 030). At the same time, it is impossible to reduce the tax by more than 50% of line 010. To do this, compare line 010 and the sum of lines 020 and 030. If it is more, then line 040 = line 010/2, if less, then line .040 = p. 010 - (p. 020 + p. 030).
If "2" is specified, then p. 040 = p. 010-p. 020-p. 030. The value of p.040 cannot be less than zero, so if the difference is negative, set it to “0”. This can happen if the tax amount is less than the contributions paid.

Now we indicate the amount of tax received in page 020 of section 1.

Attention! When paying fixed contributions to individual entrepreneurs for themselves in a quarter, pay exactly enough to reduce the estimated amount of tax to zero. Overpayment for other periods is not carried over.

Penalties for not reporting

Penalties for not submitted reports or non-payment of tax:

If the taxpayer paid the UTII tax, but did not submit the declaration, then the fine will be 1,000 rubles.
If the tax has not been paid, then for each full or incomplete month that has passed since the delay, the penalty will be 5% of the estimated amount. In this case, the minimum amount is 1,000 rubles, and the maximum cannot exceed 30% of the estimated tax amount.

Among business entities, such preferential taxation regime as UTII is especially popular. Despite the fact that this system has a simplified procedure, taxpayers are required to report to the IFTS every quarter by sending a declaration on UTII. For her tax office developed and approved a special form.

Starting from the 1st quarter of 2017, a new form of this report will come into effect.

Legislators have made several changes to it compared to the previous version of the declaration, which was in force in 2016:

New barcodes are indicated on the title and subsequent pages of the report.
Section 3 has been amended in the part of the formula concerning the calculation of tax in connection with the application of the right to reduce it by the amount of paid contributions. This opportunity is provided to all entrepreneurs, regardless of whether they are employers or not. Also this section was renamed.
Table 4.1 of Appendix 2 has changed, which determines the procedure for submitting reports in electronic form for certain types of activities.
In table 4.14, in connection with the transfer of the functions of administering the tax authorities, the names of the funds for pension and health insurance have been removed.
Appendix 3 has undergone changes in terms of subparagraphs 4-5 of paragraph 6.1 on the calculation of tax.

Attention! The most important and positive change is that the entrepreneur can reduce the tax on the amount of the contributions transferred, both for himself and for employees, if he is an employer, but by no more than 50%. in the declaration for 2016, it was possible to reduce in this case only by payments for employees.

Deadlines for submission of the UTII declaration and tax payment

The main regulation, which determines the procedure for submitting reports on UTII, is the Tax Code of the Russian Federation. According to him, the tax period under this system is set to a quarter, and therefore the declaration should be sent to the IFTS only once for it.

Attention! The Tax Code sets the deadline for filing the declaration - up to 20, and the payment of tax up to the 25th day of the next month following the tax period. When the deadline falls on a holiday or a day off, then it moves to the next working day after it.

In 2017, these terms will be:

Where are reporting and tax paid?

In accordance with the current rules, entrepreneurs and organizations, when carrying out activities on UTII, must submit and pay this obligatory payment mainly at the place of business. Therefore, before starting their activities, they must submit an application to the appropriate inspectorate of the Federal Tax Service. The declaration and payment of tax will be carried out in the tax data.

If a taxpayer has several places of doing business on UTII, which fall under the jurisdiction of different IFTS, then he must report and pay tax on UTII in each of them.

This rule should also be taken into account by individual entrepreneurs and enterprises registered in one municipality, and carrying out work in another. The declaration should be submitted not at the place of location (registration), but at the place of actual business. The tax is paid in the same way.

Attention! For only a few types of activities, business entities submit reports and pay tax at the place of their registration. This is allowed due to the impossibility of determining their address for the implementation of activities. Such cases include distribution and distribution trade, placement on cars, road transport services etc.

Reporting methods

A declaration on UTII is allowed to be submitted to the IFTS in several ways:

Directly to the IFTS on paper - an entrepreneur or a representative of an organization hands it over to the IFTS personally in two copies tax inspector... At the same time, if the report is not submitted personally by the entrepreneur, then a notarized power of attorney should be issued to the authorized person.
By sending a registered letter with a list of attachments. In this case, the receipt of the post office is considered to be the confirmation of submission.
Electronic by sending a report through a special operator. For this it will be necessary.

Attention! For enterprises, upon submission of the declaration, not by the director, a simple power of attorney is drawn up on the letterhead for another official. In addition, some IFTS may still require you to provide an electronic form with the report, or that a special barcode is present on the declaration.

No activity - is there a zero declaration?

Often, taxpayers have a question whether it is necessary to send a zero (empty) declaration for UTII in case of not carrying out activities. Previously, it was allowed for good reasons to send zero declarations to the Federal Tax Service Inspectorate.

Currently, legislation has established a rule according to which, due to the fact that the tax is calculated not on the basis of actual income, but on imputed income, and the economic entity was registered all this time as a payer of UTII, then he needs to submit a regular declaration and make the payment of this mandatory payment even if there was no activity.

Form and sample declaration for UTII 2018 (up to Q3 inclusive)

Download the declaration form for UTII 2018 in Ecxel format.

Download 2018 for individual entrepreneurs.

Instructions for filling out the declaration for UTII 2018

Title page

Filling out the sheet begins with indicating the TIN and KPP codes. If an organization submits a declaration, its TIN code contains 10 characters, and the last 2 blank cells are crossed out. Entrepreneurs do not fill in the checkpoint field, the companies enter there the code taken from the notification of registration under UTII.

Then the correction number is entered. If the declaration is submitted for the first time, "0" is written here, otherwise - the number of the correcting report is from 1 to 99.

V field "Tax period" the code corresponding to the reporting period is recorded. You can see it in Appendix # 2.

Tax period codes:

When submitting reports for the first quarter - 21.
For the second - 22.
For the third - 23.
For the fourth 24.

V field "Reporting year" the year for which the declaration is submitted is entered.

Then below the four-digit code of the tax authority, where the declaration is submitted, is affixed. In the field to the right of it, the code indicates the location of the report. Its meaning can be found in Appendix # 3.

Attention! The OKVED code must contain at least four digits.

The following fields are only filled in if the company has been reorganized. Here you need to indicate the new TIN and KPP, and then the code of the reorganization form (you can see it in Appendix No. 4).

The most commonly used codes are:

When submitting a declaration by an entrepreneur at the place of residence - code 120.
If the entrepreneur submits reports at the place of business, we put the code 320.
In the case of delivery by the organization at the location of the LLC - code 214 (while the payer is not large).
When provided by LLC on the bridge of reference economic activity- code 310.

After that, it is written contact number... The next line indicates the number of pages in the declaration (it is best to fill in this column after the complete formation of the document), as well as on how many sheets are attached documents to it (for example, a power of attorney).

Then the left column of the table is filled in, here it is indicated who is submitting the declaration:

“1” is the person in charge.
"2" is his representative.

In the first case, for an individual entrepreneur, no data is indicated here anymore, it is necessary to cross out all the cells, and for an LLC - the full name of the director, then sign and date. In the second case, the full name is written in blank lines. representative or company name, as well as the details of the power of attorney.

Section 1 - Amount of Tax Payable

At the top of the sheet, the TIN and KPP codes are displayed (the latter, if any), and the page number in the package of the document is also put down.

The sheet consists of a repeating sequence of lines 010 and 020.

It is written to line 010. Line 020 shall reflect the calculated amount of tax at this location. In the case when one OKTMO code is maintained different kinds activities, then the amount of tax for all of them is added up (values of line 040 of section 3) and is recorded in line 020 of section 1.

If there are not enough positions on the sheet of section 1, then it is allowed to add another blank sheet, and continue to enter information on it.

Attention! At the end of the sheet, the date of filling and the signature confirming the correctness of the data entry is affixed.

Section 2 - Calculation of UTII by type of activity

A separate page with section 2 must be filled in:

For each type of activity that is carried out within the boundaries of one municipality(OKTMO);
For each OKTMO, but all of them, geographically, must belong to one tax inspectorate.

At the top of each sheet, the TIN, KPP (if any) and the number of the sheet in the pack are indicated.

Line 010 records the code of the activity for which the taxpayer is registered. You can clarify it using Appendix No. 1 to the declaration.

For example:

In the case of providing personal services to the population - put 01.
For veterinary services - code 02.
When providing repair services Vehicle and holding Maintenance – 03.
Etc.

Line 020 contains fields in which you need to write the address of the implementation of the activity. All information is entered here taking into account the generally accepted abbreviations and the KLADR address directory.

In line 030, the OKTMO code is written, which corresponds to the specified address.

In line 040, the basic profitability for the selected type of activity is entered. You can clarify it using Appendix No. 1 to the declaration.

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