Tax return individual entrepreneur What sections to fill out in the Tax Return under the simplified tax system

Taxpayers using the simplified system are provided with a preferential tax regime, which includes filing a return under the simplified tax system. It is this report that will determine the amount of the advance payment to the budget and the portion of the annual tax that remains. To automatically fill out an online declaration under the simplified tax system for 2016-2017, it is convenient to use the calculator located below.

Often, the taxpayer needs to know how all the line values ​​in the declaration were obtained, and also needs to receive detailed explanations for each amount. This line-by-line calculation is useful for optimizing taxation, disputes with the tax inspectorate about incorrectly calculated tax, or simply for understanding the mechanism for filling out a declaration.

To receive a calculation online, you need to select the “Declaration with line-by-line explanations” item. By selecting “Declaration only” you will receive a completed declaration without watermarks, but there will be no explanatory calculations. You can find a sample of a completed declaration with calculations and explanations.

In 2017 individual entrepreneurs those working for submit a tax return using a new form. Declaration form according to the simplified tax system was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@, which came into force on April 10, 2016.

The reporting campaign for the tax paid in connection with the application of the simplified system has not yet been completed by this date. Due to such untimely acceptance of the reporting form, the Federal Tax Service had to provide clarification (letter dated April 12, 2016 No. SD-4-3/6389@) that the simplified taxation system declaration should be accepted by inspectors both in the old and in the new form.

Declaration form for the simplified tax system in 2017

2017 brought complete clarity in this regard - the tax return under the simplified tax system for the previous reporting period is submitted using one form. The reporting form is the same for both objects of taxation on the simplified tax system: Income and Income minus expenses.

Please note: although tax return according to the simplified tax system for 2016 is the same for different tax objects, but its completion depends on which option you use.

If the taxpayer received targeted funds (specified in Article 251 of the Tax Code of the Russian Federation), then, regardless of the taxation option, Section 3 is additionally filled out.

The new tax form when applying the simplified tax system is not much different. The changes include the following:

• Another barcode on the title page (0301 2017 instead of 0301 0013);
• New fields to indicate payment of trade fee;
• New fields for the tax rate for each quarter (due to the fact that regions have the right to establish lower tax rates on their territory).

Filling out a declaration for 2016 for individual entrepreneurs using the simplified tax system Income

You can fill out your declaration using our sample. As an example, we took an entrepreneur without employees who made payments every quarter to immediately reduce advance tax payments.

Initial data:

• IP Markov Boris Vsevolodovich
• TIN 503801449572
• Phone 89164583210
• OKTMO 46647000
• MRI Federal Tax Service No. 3 for the Moscow region - 5038
• There are no employees, so the individual entrepreneur has the right to reduce the calculated tax amounts in full by all contributions paid. If there are employees, then calculated tax payments can be reduced by no more than 50%.
• OKVED 47.41
• Type of activity “Retail trade in computers, peripheral devices and software in specialized stores"

Revenues quarterly:

• 1st quarter - 325,000 rub.
• 2nd quarter - 415,600 rubles. (increasingly from the beginning of the year 740,600)
• 3rd quarter - 129,900 rubles. (increasingly from the beginning of the year 870,500)
• 4th quarter - RUB 362,700. (increasingly from the beginning of the year 1,233,200)

Front page

Video instructions for filling out a tax return under the simplified tax system:

Front page

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

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

Section 1.1

At the bottom of the page you also need to put the date of completion and signature.

Section 2.1.1

Procedure for submitting a declaration and paying tax

For individual entrepreneurs who submit reports in connection with application of the simplified tax system, the deadline for filing a declaration and paying taxes at the end of the year is longer than for simplified organizations.

According to Article 346.23 of the Tax Code of the Russian Federation, the tax return for 2016 must be submitted by the entrepreneur no later than April 30 of the following year. However, given that in 2017 this date falls on a Sunday, and the next day (May 1) is a holiday weekend, the last day for submitting reports moves to May 2, 2017. Within the same period, the final tax difference must be paid, taking into account the advance payments already made.

In addition, taxpayers who have lost the right to use the simplified system are required to submit a declaration and pay tax for the period worked:

1. No later than the 25th day of the month following the month of termination of activity, if voluntary deregistration occurs.
2. No later than the 25th day of the month following the quarter of termination of activity, if the right to the simplified tax system is lost due to non-compliance with the requirements (the permissible income limit or the number of employees has been exceeded, a type of activity not permitted under the simplified procedure has been started, etc.)

Those who applied the simplified tax system in 2016 must submit a “simplified” tax declaration to their inspectorate. We will tell you in this article what form is used to submit a declaration under the simplified tax system in 2017, how to fill out a declaration for those payers whose tax object is “income,” as well as for those who define the tax base as “income minus expenses.”

Declaration form according to the simplified tax system 2016

The declaration for 2016 should be filled out in the form that the Federal Tax Service of the Russian Federation adopted on February 26, 2016 by order No. ММВ-7-3/99. The same order approved the Procedure for filling out the declaration (Appendix No. 3).

As part of the declaration under the simplified tax system for 2016 - front page and six sections. All pages are numbered in order, starting with the title. When submitting on paper, you can fill out the declaration manually or on a computer, but you cannot use correction tools to correct errors. You need to print the paper declaration only on one side of the sheet, and do not staple them together.

Monetary indicators are entered without kopecks, with amounts rounded from 50 kopecks and above to the ruble. The text is entered in the designated cells in capital block letters. In empty cells, when filling in by hand, a dash is placed; when filling in by computer, dashes are not required.

If a “simplified” employee employed on average more than 100 people in 2016, the declaration under the simplified tax system should be submitted electronically, signed with an electronic signature, through special communication channels. With a smaller number of employees, the declaration can be submitted on paper during a personal visit to the Federal Tax Service, or by mail by registered mail with notification.

The declaration must be submitted no later than March 31, 2017 for all organizations, and no later than May 2, 2017 for individual entrepreneurs.

Declaration of the simplified tax system 2016: sample filling

What the declaration will contain depends on the tax object:

• “income” - fill out the title page and sections 1.1, 2.1.1, 2.1.2 (only if a trading fee is paid);
• “income minus expenses” - fill out the title page and sections 1.2 and 2.2;
• Section 3 is filled out by “simplified people”, regardless of the chosen object, if they received the targeted funds specified in paragraphs 1 and 2 of Art. 251 Tax Code of the Russian Federation.

Next, we will consider how to fill out the simplified tax system declaration 2016. We will provide a sample filling for the simplified tax system “income” and for the simplified tax system “income minus expenses”.

“Simplified” by income (6%)

First of all, with a “profitable” simplified tax system, sections 2.1.1 and 2.1.2 are filled in, and only then the generalizing section 1.1. Let's take the following data as an example.

IP Voronin applies the simplified tax system with the object “income”, the tax rate is 6%. According to KUDiR, in 2016, individual entrepreneur Voronin received 3,000,000 rubles. income, including on an accrual basis:

In the 1st quarter of 2016 – 750,000 rub.,

For the first half of 2016 – 1,500,000 rub.,

For 9 months of 2016 – RUB 2,250,000.

These income indicators are entered in lines 110-113 of section 2.1.1.

In the 1st quarter of 2016 – 45,000 rub. (750,000 x 6%),

For the first half of 2016 – 90,000 rubles. (1,500,000 x 6%),

For 9 months of 2016 – RUB 13,5000. (2,250,000 x 6%),

For 2016 – 180,000 rubles. (3,000,000 x 6%).

IP Voronin has no employees, but in 2016 he paid fixed insurance premiums for himself in the amount of 23,153.33 rubles, including on an accrual basis:

In the 1st quarter of 2016 – 5000 rub.,

For the first half of 2016 – 10,000 rub.,

For 9 months of 2016 – 16,000 rubles.

An individual entrepreneur without employees has the right to reduce the amount of accrued tax under the simplified tax system (clause 3 of article 346.21 of the Tax Code of the Russian Federation) by the full amount of these paid contributions “for himself”.

IP Voronin did not pay the trading fee, so section 2.1.2 is not required to be filled out.

Now let's fill out section 1.1:

• On line 010 we will indicate the OKTMO code of the territory at the place of residence of the individual entrepreneur. Moreover, if the place of residence, and accordingly the place of registration, did not change during the reporting year, then OKTMO is not indicated on lines 030, 060 and 090; they are filled out only if the code changes.
• Line 020 is filled in as the amount of the advance payment for the 1st quarter (line 130 of section 2.1.1) minus the insurance premiums paid “for yourself” in the 1st quarter (line 140 of section 2.1.1).
• When calculating advance payments payable for half a year and 9 months (lines 040 and 070 of section 1.1), in addition to the contributions paid, the amount of the advance payment for the previous period is also deducted from the amount of the advance:

Advance payment for the 1st quarter of 2016: line 020 = 45,000 (line 130 of section 2.1.1) – 5000 (line 140 of section 2.1.1) = 40,000;

Advance payment for the 2nd quarter of 2016: line 040 = 90,000 (line 131 of section 2.1.1) – 10,000 (line 141 of section 2.1.1) – 40,000 (line 020 of section 1.1) = 40,000;

Advance payment for the 3rd quarter of 2016: line 070 = 135,000 (line 132 of section 2.1.1) – 16,000 (line 142 of section 2.1.1) – 80,000 (line 020 + line 040 of section 1.1) = 39,000.

If the amount of advance payments after deducting insurance premiums and previous advances were negative, then lines 050 and 080 (payment amount to be reduced) would be filled in.

• To determine the tax payable for 2016 (line 100), the amount of the insurance premium paid for the year and advance tax payments should be subtracted from the calculated tax:

Tax simplified tax system for additional payment for 2016: line 100 = 180,000 (line 133 of section 2.1.1) – 23,153 (line 143 of section 2.1.1) – 119,000 (line 020 + line 040 + line 070 of section 1.1) = 37,847 .

Line 110 (tax to be reduced) is filled in if the final tax amount is negative.

To fill out an “income” declaration under the simplified tax system 2016, you can download the form for free.

Simplified tax system “income minus expenses” (15%)

With the “income-expenditure” simplification, section 2.2 of the declaration is completed first, and then the generalizing section 1.2. Let's look at filling them out using our example.

According to KUDiR, Agat LLC received the following income in 2016:

for the 1st quarter – RUB 1,200,000,

for half a year – 2,000,000 rubles,

for 9 months – 3,100,000 rubles,

for 2016 – 4,600,000 rubles.

Expenses that reduce the “simplified” tax base, according to KUDiR, are:

for the 1st quarter – RUB 1,050,000,

for half a year – 2,100,000 rubles,

for 9 months – 2,900,000 rubles,

for 2016 – 4,200,000 rubles.

We enter expenses in lines 220-223 of section 2.2. Line 230 remains empty because Agat LLC did not have any losses in previous periods.

Let's calculate the tax base for advance payments and annual tax, and reflect the resulting amount on lines 240-243, if the result is positive, and on lines 250-253, if negative:

Base for 1st quarter = 1,200,000 (line 210) – 1,050,000 (line 220) = 150,000 (line 240);

Half-year base = 2,000,000 (line 211) – 2,100,000 (line 221) = -100,000 (line 251);

Base for 9 months = 3,100,000 (line 212) – 2,900,000 (line 222) = 200,000 (line 242);

Base for 2016 = 4,600,000 (line 213) – 4,200,000 (line 223) = 400,000 (line 243).

We multiply the tax rate of 15% by the tax base and enter the result in lines 270-273:

Advance for 1st quarter = 150,000 (line 240) x 15% = 22,500;

Advance for half a year = 0, because there was a loss for the first half of the year;

Advance for 9 months = 200,000 (line 242) x 15% = 30,000;

Tax for 2016 = 400,000 (line 243) x 15% = 60,000.

Using line 280, we calculate the amount of the minimum tax (line 213 x 1%) and get 46,000 (4,600,000 x 1%).

After the tax is calculated, fill out section 1.2:

• To line 020 we transfer the indicator from line 270 of section 2.2 - this is the amount of the advance payment of the 1st quarter: 22,500.
• In the first half of the year, a loss was received, so you need to reflect the amount of the advance for reduction - fill in line 050: 22,500.
• For 9 months, the advance amount will be (line 070): 30,000 (line 272 of section 2.2) – (22,500-22,500) = 30,000.
• The amount of tax in section 2.2 on line 273 exceeds the amount of the minimum tax on line 280, therefore, to calculate the tax payable, we use the indicator of line 273:

Line 100 = 60,000 (line 273 of section 2.2) – 30,000 (line 070) = 30,000 tax according to the simplified tax system to be paid additionally for 2016.

We do not fill in line 120, since in this case there is no need to pay the minimum tax.

How to fill out a zero declaration under the simplified tax system 2016

If the “simplified” person did not have an object for taxation in 2016 (income or income and expenses), it is still necessary to submit a declaration to the Federal Tax Service. In fact, the data is entered in this case only on the title page of the declaration. Sections of the declaration will contain the TIN, KPP and page serial number, and put dashes in the remaining lines.

A zero declaration is submitted within the same time frame and in the same composition as a regular declaration under the simplified tax system. If the deadline is violated, then the “simplified” person will face a fine of 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

For a zero declaration under the simplified tax system 2016, you can download the form for free.

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Sample filling and declaration form under the simplified tax system for 2018 in 2019

The declaration for individual entrepreneurs on the simplified tax system, valid for submitting the report for 2018, continues to be valid in 2019. It is necessary to submit the simplified tax system declaration for 2018 in the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@, which was registered with the Ministry of Justice of Russia on March 25, 2016 N 41552. This is a new form in which the possibility of reflecting a zero tax rate was taken into account, as well as the possibility of reducing the single tax by the amount of trade duty paid.

Significantly facilitate management tax accounting This service is capable of using the simplified tax system. We recommend trying to minimize your risks and save time.

In our publication today, we will look at the procedure for filling out a tax return for individual entrepreneurs on the simplified tax system with the objects of taxation “income” and “income minus expenses”.

At the bottom of the page, the reader can download the tax return form for individual entrepreneurs using the simplified tax system for 2018.

When and how to submit a declaration under the simplified tax system?

For individual entrepreneurs using the simplified taxation system, the tax period is a calendar year. Individual entrepreneurs provide reports to the tax office for the past tax period within the following deadlines:

• IP - until April 30;
• LLC - no later than March 31.

The individual entrepreneur's tax return on the simplified tax system in 2019 for 2018 is submitted to the Federal Tax Service at the place of registration of the individual entrepreneur (organization).

A declaration under the simplified tax system can be submitted to the Federal Tax Service in three ways:

1. By contacting the tax office in person or through a representative.
2. By sending the declaration by mail.
3. Electronically via the Internet through specialized services (or through the Federal Tax Service website).

Tax return for individual entrepreneurs using the simplified tax system for 2018 in 2019: basic rules

The basic rules for preparing a tax return under the simplified tax system are as follows:

1. To submit a declaration under the simplified tax system in 2019, use the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@.
2. If the declaration sheets do not contain any data, there is no need to include them in the declaration, and the report must be numbered without them.
3. Dashes are placed in empty cells.
4. Financial data is indicated with rounding (kopecks are rounded to the nearest ruble).
5. Corrections to the document are not allowed.
6. Declaration sheets cannot be stapled, to avoid damaging paper media.
7. After filling out, all sheets must be numbered (001, 002).
8. The declaration can be filled out manually (printed in capital letters, using a dark pen) and on the computer.

Instructions for filling out a tax return under the simplified tax system

Individual entrepreneurs using the simplified tax system choose the object of taxation - “income” (6%) or “income minus expenses” (15%). 6% and 15% are the maximum tax rates for the simplified system. Since 2015, local authorities have independently decided on the size of tax rates. Based on this, the tax must be calculated based on the rates in force in your region. The procedure for filling out a tax return also depends on the chosen object of taxation.

Let's look at how an individual entrepreneur's tax return is filled out under the simplified tax system in 2019 for 2018, depending on the selected taxation object.

When using simplified taxation system income, you must fill out and submit the following declaration sheets - “Title Sheet”, sections: 1.1, 2.1.1 and 2.1.2 (upon payment of the trade fee).

When using the simplified tax system - income minus expenses, you need to fill out and submit: “Title page”, section 1.2 and 2.2.

Section 3 is filled out by those taxpayers of the simplified tax system who have targeted funding.

The peculiarity when filling out the columns with advance payments is that they must record the amounts due for payment in each reporting period, and not the amounts actually paid.

First, section 2 is filled in, and then section 1.

1. Tax return of the simplified tax system - “income” (rate 6%)

At a rate of 6% (“income”), the procedure for filling out the declaration will be as follows:

Section 1.2 of individual entrepreneurs using the simplified tax system - “income” – is not completed.

The fact is that section 1.1 contains general information and is filled out based on the data from section 2.1.

Completing Section 2.1.1:

At the top, indicate your tax identification number and checkpoint (if available). Individual entrepreneurs do not have a checkpoint, so they put a dash.

Line 102 - indicate whether the individual entrepreneur has hired employees in the reporting year:

• “1” - there are hired workers;
• “2” - the individual entrepreneur did not use hired labor.

Completing Section 2.1:

• Lines 110, 111, 112, 113 are filled out based on the data contained in the Income Book;
• Line 110: income for the 1st quarter;
• Line 111: income for the first half of the year (income amounts from January 1 to June 30);
• Line 112: income for nine months (income amounts from January 1 to September 30);
• Line 113: income for 12 months of the calendar year (from January 1 to December 31);
• Line 120: tax rate for simplified tax system on income - maximum 6%.

Let us remind you that we start writing numbers from the first left cell, rounding kopecks according to the rules of arithmetic - up to 50 kopecks downwards, from 50 kopecks up. Place dashes in unfilled cells.

Lines 130, 131, 132, 133 are filled in by applying the tax rate under the simplified tax system for income. The maximum rate is 6%, but local authorities in certain regions may reduce it from 2015.

• Line 130: the data in line 110 is multiplied by the tax rate of 6% or less;
• Line 131: the data in line 111 is multiplied by the tax rate of 6% or less;
• Line 132: multiply the data in line 112 by the tax rate of 6% or less%;
• Line 133: multiply the data in line 113 by a tax rate of 6% or less.

These lines are also filled in without kopecks using rounding to whole rubles.

Lines 140,141,142,143 are filled in on the basis of the paid amounts of fixed insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund for individual entrepreneurs. Contributions calculated in excess of 300 thousand rubles, if paid in these periods, are also recorded in these lines.

• Line 140: amount of fixed contributions paid from 01.01 to 31.03;
• Line 141: amount of fixed contributions paid from 01.01 to 30.06;
• Line 142: amount of fixed contributions paid from 01.01 to 30.09;
• Line 143: the amount of fixed contributions paid from 01.01 to 31.12.

With small income received, if the amount of contributions is more than the amount of the calculated advance payment of the simplified tax system or the annual payment of the simplified tax system, then you do not have an excess amount.

If you are an individual entrepreneur with hired employees, then on lines 140,141,142,143 write down half of the values ​​​​indicated in lines 130,131,132,133 - respectively.

Section 2.1 is completed.

Completing Section 1.1:

We use the data from completed section 2.1.

001 – tax object “1”.

010, 030, 060, 090 “OKTMO code” - enter the OKTMO code of the municipality at the place of residence of the individual entrepreneur. 11 cells are allocated for these lines; if the OKTMO code has eight digits, then dashes are placed in the cells on the right. For example, 11111111- - - .

Another feature of filling out these cells is that line 010 must be filled in, and if the taxpayer has not changed the place of registration during the year, then dashes are placed in lines 030, 060, 090.

line 130 (from section 2.1.1) - line 140 (from section 2.1.1) - line 160 (from section 2.1.2), if the result is greater than zero, indicate this amount.

line 130 - line 140, by analogy with trade tax payers, if the result is greater than zero, indicate this amount.

For trade tax payers:

Line 040 - line 131 (from section 2.1.1) - line 141 (from section 2.1.1) - line 161 (from section 2.1.2) - line 020, if the result is greater than zero, indicate this amount. At negative result in this line it is necessary to put dashes, and the resulting value (without the minus sign) is transferred to the deadline 050

For non-trade tax payers:

Line 040 - line 131 - line 141 - line 020, if the result obtained is greater than zero, indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.

Line 050 is for everyone. Filled with the value from the previous line 040. If the value in it is less than zero, dashes are added.

For trade tax payers:

Line 070 - line 132 (from section 2.1.1) - line 142 (from section 2.1.1) - line 162 (from section 2.1.2) - line 020 - line 040 + line 050, if the result is greater than zero, indicate this amount.

For non-trade tax payers:

Line 070 - line 132 - line 142 - line 020 - line 040 + line 050 if the result obtained is greater than zero, then indicate this amount.

If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.

Line 080 is for everyone. Filled with the value from the previous line 070, if the value in it is less than zero, dashes are added.

For trade tax payers:

Line 100 - line 133 (from section 2.1.1) - line 143 (from section 2.1.1) - line 163 (from section 2.1.2) - line 020 - line 040 + line 050 - line 070 + line 080, in case If the result obtained is greater than zero, enter this amount.

For non-trade tax payers:

Line “100” - line 133 - line 143 - line 020 - line 040 + line 050 - line 070 + line 080, if the result is greater than zero, indicate this amount.

If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.

If the difference is negative, then we write it on line 110 (without the minus). The presence of a number in line 110 indicates that there is an overpayment.

In this case, it is necessary to make reconciliations with the tax authority and, with mutual confirmation of the fact of overpayment, there are two options for using the overpaid amounts:

1. The amount of overpayment can be offset against future payments (Clause 4, Article 78 of the Tax Code of the Russian Federation).
2. The tax office may return the amount of overpayment to your current account. (clause 6 of article 78 of the Tax Code of the Russian Federation).

The second option is acceptable if the entrepreneur has no debts on other types of payments to the tax authority. For example, if an entrepreneur has a debt for not paying a fine, penalty or other taxes and fees, then the Federal Tax Service will independently count the overpayment of tax under the simplified tax system against other debts to the budget. (Clause 5 of Article 78 of the Tax Code of the Russian Federation).

Section 1.1 is complete.

Filling out the title page of the declaration according to the simplified tax system

The title page of the declaration under the simplified tax system must contain the following information and details:

• INN/KPP (at There is no individual checkpoint, so dashes are placed in the appropriate boxes);
• correction number - "0" - if the declaration is submitted for the first time in the reporting period. If you submitted a simplified taxation system declaration for the first time with an error, and you need to submit a corrective declaration, then in it you must indicate 1 - - -;
• reporting period - 34 (full calendar year) and 50 (partial calendar year) when closing an individual entrepreneur or liquidating (reorganizing) an organization; “95” - in connection with the transition to another taxation regime; “96” - upon termination of the activities of the simplified tax system;
• the year for which the report is prepared;
• Federal Tax Service code;
• location code - 120 for individual entrepreneurs; 210 for organizations;
• Full name (for individual entrepreneurs) and name (for LLC);
• main type of activity (according to OKVED). In the declaration for 2016 it is necessary to indicate new OKVED from the OKVED-2 directory;
• contact phone number;
• number of pages in the declaration.

In addition, in a special block to certify the information provided, the full name of the entrepreneur (taxpayer), date and stamp are written down.

When submitting documents by an intermediary, the data is confirmed by his signature. In this situation, the details of the power of attorney are indicated.

Completing Section 2.1.2. for trade tax payers.

Section 2.1.2 consists of two sheets. The first sheet is filled out identically to section 2.1.1.

First sheet of section 2.1.2:

Lines 110 - 113. The amount of income on an accrual basis from the type of activity of the simplified tax system for which the trade fee is established is indicated. If you are not engaged in anything else besides trading activities, then duplicate the income specified in section 2.1.1.:

• line “110” - indicate the amount of income for the first quarter;
• line “111” - indicate the amount of income for the half-year (amount for the first and second quarter);
• line “112” - indicate the amount of income for 9 months (amount for the first, second and third quarter);
• line “113” - indicate the amount of income for the year (amount for the first, second, third and fourth quarters).

Lines 130 - 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated:

• line “130” - calculate and indicate advance payment for the first quarter: line 110 x line 120 section 2.1.1 / 100;
• line “131” - calculate and indicate the advance payment for the half-year: line 111 x line 121 of section 2.1.1 / 100;
• line "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 of section 2.1.1 / 100;
• line "133". Calculate and indicate the tax for the year: line 113 x line 123 of section 2.1.1 / 100.

Lines 140 - 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above:

• line "140". Indicate the amount of tax deduction for the first quarter;
• line "141". Indicate the amount of tax deduction for the half-year (amount for the first and second quarter);
• line "142". Enter the amount of tax deduction for 9 months (amount for the first, second and third quarter);
• line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).

Please note if you have made payments individuals(in line 102 you indicate “1”), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case, you will have to make sure that: line 140 is not larger than line 130 / 2; line 141 was not larger than line 131/2; line 142 was not larger than line 132 / 2; line 143 was not larger than line 133/2.

Since individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the deduction amount is sufficient ).

Second sheet of section 2.1.2

Lines 150-153. Indicated as a cumulative total of the amounts of actually paid trading fees for the corresponding period:

• line "150". Enter the amount of trade fee paid for the first quarter (amount for the first and second quarter);
• line "151". Enter the amount of trading fee paid for the half-year (amount for the first, second and third quarters);
• line "152". Enter the amount of trading fee paid for 9 months (amount for the first, second and third quarter);
• line "153". Enter the amount of trading fee paid for the year (amount for the first, second, third and fourth quarters).

Lines 160-163. The amounts of the paid trade tax are indicated, reducing the advance payments and tax calculated above:

• line "160" - check the condition: the result of line 130 (of this section) - line 140 (of this section) must be less than line 150, and must also be less than or equal to the result of line 130 (from section 2.1.1) - line 140 (from section 2.1.1) . If the condition works, then indicate the result of line 130 (of this section)- line 140 (of this section), otherwise just enter line 150;
• line "161" - check the condition: the result of line 131 (of this section) - line 141 (of this section) must be less than line 151, and must also be less than or equal to the result of line 131 (from section 2.1.1) - line 141 (from section 2.1.1) . If the condition works, then specify the result of line 131 (of this section) - line 141 (of this section), otherwise just specify line 151;
• line "162" - check the condition: the result of line 132 (of this section) - line 142 (of this section) must be less than line 152, and must also be less than or equal to the result of line 132 (from section 2.1.1) - line 142 (from section 2.1.1) . If the condition works, then specify the result of line 132 (of this section) - line 142 (of this section), otherwise just specify line 152;
• line “163” - check the condition: the result of line 133 (of this section) - line 143 (of this section) must be less than line 153, and must also be less than or equal to the result of line 133 (from section 2.1.1) - line 143 (from section 2.1.1). If the condition works, then specify the result of line 133 (of this section) - line 143 (of this section), otherwise just specify line 153.

Section 2.1.2. for trade tax payers is completed.

Fill out Section 2.2. for payers, income minus expenses

Lines 210-213 - reflect the amount of income on an accrual basis:

• line “210” - indicate the amount of income for the first quarter;
• line “211” - indicate the amount of income for the half-year (amount for the first and second quarter);
• line “212” - indicate the amount of income for 9 months (amount for the first, second and third quarter);
• line “213” - indicate the amount of income for the year (amount for the first, second, third and fourth quarters).

Lines 220-223 - reflect the amount of expenses on an accrual basis, including the difference between the minimum tax and the tax calculated in the general manner, paid in previous years:

• line “220” - indicate the amount of expenses for the first quarter;
• line “221” - indicate the amount of expenses for the half-year (amount for the first and second quarters);
• line “222” - indicate the amount of expenses for 9 months (amount for the first, second and third quarter);
• line “223” - indicate the amount of expenses for the year (amount for the first, second, third and fourth quarters).

Line “230” reflects the loss for previous years, but the income indicated above must exceed expenses at the end of the reporting year.

Lines 240-243 - reflect the tax base in each period - the difference between income and expenses:

• line “240” = line 210 - line 220 = the amount of the tax base for the first quarter. If the result is negative, it is necessary to put a dash in this line, and the resulting value (without the minus sign) is transferred to the term 250;
• line “241” = line 211 - line 221 = the amount of the tax base for the six months. If the result is negative, it is necessary to put a dash in this line, and the resulting value (without the minus sign) is transferred to the term 251;
• line “242” = line 212 - line 222 = the amount of the tax base for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252;
• line “243” = line 213 - line 223 - line 230 = the amount of the tax base for the year. If the value of this line is zero, “0” is entered. If the value is negative, a dash must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252.

Lines 250 - 253 - reflect the amount of losses if any of lines 240-243 turned out to be negative:

• line "250" = line 240 (without the minus sign), if it turns out to be negative;
• line "251" = line 241 (without the minus sign), if it turns out to be negative;
• line "252" = line 242 (without the minus sign), if it turns out to be negative;
• line "253" = line 243 (without the minus sign), if it turns out to be negative.

Lines 260 - 263 reflect the tax rate for the reporting (tax) period in force in your region. The maximum rate is 15%, the minimum is 5%, these rates are approved by the local authorities of your region.

Lines 270 - 273 - the product of the tax base for the corresponding period and the tax rate. If there are dashes in lines 240 - 243, then in the corresponding lines 270 - 273 you also need to put dashes:

• line "270" = line 240 x line 260: 100 and enter the advance payment for the first quarter;
• line “271” = line 241 x line 261: 100 and indicate the advance payment for the six months;
• line “272” = line 242 x line 262: 100 and enter 9 months advance payment;
• line "273" = line 243 x line 263: 100 and enter the tax for the year.

Line "280" = line 213 x 1/100 and enter the minimum tax. Line 280 must be completed even if at the end of the year you are not required to pay the minimum tax.

We fill out Section 1.2 for taxpayers of the simplified tax system “Income minus expenses.”

Line “010”, line “030”, line “060”, line “090” - indicate the OKTMO code of the individual entrepreneur’s place of residence or location ( legal address) OOO.

Only line 110 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.

Line "020" = value from line 270.

Line “040” = line 271 - line 020 and indicate the amount of the advance payment for the six months. If the result is negative, a dash must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.

Line “050” = line 040, if the value in it is less than zero, otherwise dashes are added.

Line “070” = line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, a dash must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.

Line “080” = line 070, if the value in it is less than zero, put a dash.

Line “100” = line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and indicate the tax amount for the year. If the result is negative, it is necessary to put a dash in this line, and the resulting value (without the minus sign) is transferred to the term 110.

Line “110” = line 100, if the value in it is less than zero, otherwise dashes are added.

Line “120” - filled in if the value of line 280 is greater than the value of line 273 = line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, a dash must be placed in this line, and the resulting value (without minus sign) to be transferred within the period of 110. This means that you count the advance payments made towards the minimum tax. In this case, it is necessary to submit to the Federal Tax Service a free-form application for offset; copies of documents confirming payment of advance payments must be attached to the application.

Section 1.2 for taxpayers of the simplified tax system “Income minus expenses” is completed.

Download the simplified tax return form for 2018 in 2019

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Declaration of the simplified tax system for 2018 is a report submitted by all business entities applying preferential treatment. If the taxpayer had no activity, he must still report.

A zero tax return for individual entrepreneurs (simplified 2019) is formed on the basis of the requirements of the Federal Tax Service order No. MMV-7-3 dated February 26, 2016. Since amendments have been made to it since approval, it is necessary to study a sample of filling out a zero declaration under the simplified tax system for 2018 for individual entrepreneurs before send it to the Federal Tax Service. Moreover, if there were no activities this year, then the report will not contain specific indicators. We also note that entrepreneurs report for the year no later than 04/30/2019, and organizations - until March 31.

This article provides a sample of how to fill out a zero declaration under the simplified tax system for 2018 for an individual entrepreneur. Also on the website you can download for free a zero declaration form according to the simplified tax system for 2018 for individual entrepreneurs.

Zero declaration under the simplified tax system for 2018 for individual entrepreneurs (sample of filling out “income”)

Tax reporting is conventionally called zero. There is no such concept in official documents. This includes the submission of information by business entities that did not operate during the tax period, that is, they did not have any movement of funds in their current accounts. However, in this case, a single simplified declaration is provided. Remember that an individual entrepreneur cannot submit completely blank reports using the simplified tax system ( this sample filling out a zero report to the tax office for individual entrepreneurs under the simplified tax system for 2018 does not reflect this). At a minimum, you must pay insurance premiums for pension and health insurance and reflect them in your documents.

Simplified reporting composition

Since a zero declaration under the simplified tax system for 2018 for LLCs (filling out sample) and for individual entrepreneurs is possible not only in the absence of activity, but also at a preferential rate established in a number of regions for certain sectors of the economy and/or entrepreneurs just starting their business, the composition may be different. In addition, it depends on what object of taxation the businessman has chosen. The table shows the sections that need to be filled out in different cases:

Section 3 is completed if necessary.

Sample of filling out a zero declaration under the simplified tax system for 2018 for individual entrepreneurs (“income”)

Absolutely all simplified payers must fill out the title page according to the usual rules:

1. Indicate the name.
2. Enter the address and phone number of the payer.
3. Specify the tax period.
4. Specify TIN, OKTMO, OKVED.
5. Number the pages.
6. Date it and sign it.
7. Place dashes in all unfilled cells, including in the section “I confirm the accuracy and completeness of the information.”

A sample of filling out a new tax return form under the simplified tax system for 2018 (title page) should look like this:

In section 1.1 or 1.2, depending on the object of taxation, the OKTMO code is indicated in line 010, in the remaining fields there are dashes. For example, if the code consists of only 8 digits, you need to enter them and put dashes in the remaining cells.

In sections 2.1.1 (object “income”) and 2.2 (object “income - expenses”) you should enter income and expenses, as well as the rate that the businessman applies (0, 6 or 15 percent in this form: 0.0; 6 ,0 or 15.0); dashes are placed in other lines.

Please note: the sample zero tax return for individual entrepreneurs for 2018 on the simplified tax system for income also contains checks in lines 140-143, where you need to indicate the amount of insurance contributions that reduces the amount of tax. But since no activity was carried out and there is actually nothing to reduce, it is not necessary to reflect the contributions. It won't be a mistake.

If the tax according to the simplified tax system turns out to be zero (possible only for the object “income”), then the reporting is filled out as usual, only there will be dashes in line 100 of section 1.1. This is possible if the revenue is lower than the amount of insurance premiums.

Responsibility for the absence of a simplification report

If the entrepreneur does not provide necessary information, he may be punished in accordance with the provisions of Article 119 of the Tax Code of the Russian Federation. This clarification is given in the letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08/47033. The fine in this case is 1000 rubles, but can be reduced if there are mitigating circumstances. Article 112 of the Tax Code of the Russian Federation includes such circumstances as a slight delay in submitting a report. In addition, a fine for small businesses can be replaced with a warning. To do this, the taxpayer must send a request to his Federal Tax Service to reduce the amount of the fine with the obligatory indication of all mitigating circumstances.

We should also not forget that Article 76 of the Tax Code of the Russian Federation provides for the possibility of blocking a taxpayer’s current account for late provision tax reporting. This measure can also be applied to a zero report, so it is better not to be late with it by more than 10 days.

Let us remind you that there are many special services for preparing and submitting reports electronically. Almost all accounting programs provide this opportunity. Some of them have special tariffs for such a service, some offer to do this completely free of charge, such as. This service will be especially appreciated by individual entrepreneurs who work without an accountant. After all, not only will they not have to spend, even small, money for submitting reports without having any income, but they will also not have to delve into what exactly needs to be submitted and when. If you register in the program, she herself will remind you what reports (even without financial indicators) need to be submitted, and will offer to create necessary documents. All that is required from the individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

Where to download the declaration form according to the simplified tax system for 2018 for individual entrepreneurs

Please note that a separate zero report form is not provided; regular simplified reporting is filled out, but taking into account the specified features. Instead, you can submit a single simplified declaration, but the deadline for its submission expires on January 20, 2019.