Filling out the UTII declaration c. Where are payments to the Pension Fund, compulsory medical insurance and fixed payments for individual entrepreneurs paid?

For the 1st quarter of 2017, you need to submit a new UTII declaration form; in the article we offer a free download of a new form and a sample of filling out the UTII declaration in excel format. The main changes in the new form and features of filing and filling out a tax report in 2017 are also discussed.

The UTII declaration is submitted at the end of each quarter. A quarter represents three consecutive months. The deadline for submitting the report is until the 20th of the next month, in particular for the reporting periods of 2017, the declaration form will need to be submitted within the following deadlines:

• Apr 20 - per 1 sq.;
• July 20 - for Q2;
• Oct 20 - for 3 quarters;
• 20 Jan. - for 4 sq.

The new UTII declaration form was approved by order of the Federal Tax Service of Russia MMV-7-3/574 dated 10/19/2016. The changes are minor and technical in nature. The new form can be downloaded below in excel format.

The organization must file a declaration and pay UTII tax regardless of the results of its work. If the activity ceases, it must be removed from tax registration. If this is not done, the taxpayer will have to pay a single tax and report to the Federal Tax Service.

The declaration must be submitted either to the Federal Tax Service branch where the activity is registered, or to the address of the location of the imputed company.

The new declaration form, like the previous one, contains a title and three sections.

Filling out the declaration begins with the second section, then the third section is drawn up, after which the first and title pages are completed.

In the second section of the form you need to show the calculation of UTII for various types of activities and OKTMO. For each individual line of business and each individual OKTMO, you need to fill out a separate section 2.

Next, the information is transferred to the third section based on the results of the calculations summarized on page 110. The third section is filled out on one sheet; it provides generalized information on the calculated tax payable for all OKTMO and types of activities. In the first field, indicate with a number whether the taxpayer is an employer.

Employers can reduce the calculated UTII payable by the amount of insurance premiums paid for employees in the completed reporting quarter within 50% of the calculated tax. The amount of contributions paid is entered in the second field of the third section of the declaration.

If the taxpayer is not an employer, then the tax payable can be reduced by the full amount of contributions for oneself, which are indicated in the third field of the third section of the declaration form.

Taxpayers submit UTII declarations four times a year at the end of the quarter. In this article we will talk about the deadlines for submitting the declaration, changes for 2019, tax calculation and filling out the declaration, fines and zeros.

• it is submitted to the tax office directly by the head of the company, or his officially authorized representative, or an individual entrepreneur;
• by registered mail (standard for such documents there should be a notification and a list of attachments);
• in electronic form via the Internet: using the Federal Tax Service or an EDF operator.

You must submit UTII by the 20th day of the month following the last month of the reporting quarter.

Report for the 1st quarter of 2019 - until April 22, 2019 (the 20th falls on a Saturday, so the deadline has shifted to Monday the 22nd).

Tax on imputed income must be paid by the 25th day of the month following the reporting quarter.

The UTII declaration is submitted to the tax office at the place of registration of the business or at the actual location. For example, for private cargo carriers, the workplace is constantly moving.

You won't have to spend a lot of time learning a new form. The form remained the same, but was supplemented with an additional section. Section 4 was introduced to reflect the costs of purchasing, installing and configuring online cash register systems by entrepreneurs. Let us remind you that the transition to online cash registers will end on July 1, 2019, so there is a need to update the form. When purchasing cash register equipment in this section you need to reflect:

• name of the purchased cash register model;
• serial number of the cash register;
• registration number received from the tax office;
• date of registration of the cash register with the inspection;
• expenses for purchase, installation and configuration - expenses in the amount of no more than 18,000 rubles per cash register can be deducted.

The reporting period for imputed tax is quarterly. Therefore, in April 2019, you must submit the report again. The generally accepted deadline is the 20th of the month following the reporting quarter. In 2019, April 20 falls on a Saturday, so the deadline will shift to the 22nd. Tax must be paid no later than April 25th.

Keep in mind that even if you did not purchase an online cash register and you do not have the opportunity to apply a deduction, you are required to use the new reporting form. Do not forget that since 2019, increased deflator coefficients have been in effect, K1 is equal to 1.915, and check the value of K2 with your local tax office.

On the title page, enter the reporting year in the field as 2019, and in the tax period code as 22 for the second quarter. When reorganizing or liquidating an organization in the second quarter, enter period code 54.

Prepare the second report in 2019 for the period April-June. The generally accepted deadline is the 20th of the month following the reporting quarter. This year, July 20 falls on a Saturday, so the deadline is postponed to the 22nd. You can submit your declaration in electronic or paper form. On paper, the report can be taken to the tax office in person, delivered with a representative, or sent by mail. Tax must be paid by July 25th.

Don't forget to apply the new deflator coefficient K1, which is 1.915 this year. Ask your local Federal Tax Service for new K2 values.

On the title page, enter the reporting year in the field as 2019, and in the tax period code as 21 for the first quarter. When reorganizing or liquidating an organization in the first quarter, enter period code 51.

The UTII declaration consists of a title page and four sections. Individual entrepreneurs on UTII who wish to receive a deduction at the cash register must fill out all sections.

On all sheets of the declaration, the company’s tax identification number and checkpoint are indicated. If an organization is simultaneously registered at the location of a separate division (branch) and at the place where it conducts activities subject to tax on imputed income, then the declaration must indicate the checkpoint assigned to the company as a payer of this tax, and not the checkpoint of the branch.

There have been no changes to the title page. It must be filled out according to the old rules. Indicate basic information about the business: name or full name, tax period, reporting code, code for the place of representation, which OKVED code your business corresponds to, etc.

The first section is usually completed last. It reflects the obligation to pay UTII to the budget.

In the second section you need to calculate the amount of tax. The second section is filled out separately for each type of activity and for each OKTMO. Indicate in section 2 the address of work, UTII code, basic profitability and coefficients K1 and K2. On lines 070-090, indicate the value of the physical indicator by month of the quarter. Enter a tax rate of 15% (or less if your region has incentives) and calculate the tax for the quarter.

The third section contains financial information on the business and insurance premiums. Here you need to combine the information from the second and fourth sections to calculate the total tax amount. First, the tax is reduced by insurance premiums, and then by the deduction for the purchase of cash registers.

The fourth section must be completed for each unit of cash register purchased for work on UTII. The amount of expenses for purchasing a copy of the cash register is accepted for deduction and is indicated in line 040 of Section 3.

The following formula is used to calculate tax:

Tax amount = Tax base × Tax rate.

To calculate the tax base (the amount of imputed income), the following formula is used:

Imputed income for the month = Basic profitability × K1 × K2 × Physical indicator

Basic profitability is determined by the type of business in accordance with clause 3 of Art. 346.29 Tax Code of the Russian Federation. There you can also find physical indicators for UTII.

The physical indicator depends on the type of activity. If you provide household services and are an individual entrepreneur, then your physical indicator is your employees. And for an entrepreneur on his bus that transports passengers, the physical indicator is the seats in the car. Accordingly, the tax base will be different.

As for the adjustment deflator coefficients K1 and K2, they can be found in Order No. 595 dated October 30, 2018 (K1) and in the decision of the local government authority at the place of registration of the business (K2). K1 has increased to 1.915 since 2019.

Even if the company/individual entrepreneur did not conduct any activity in the reporting quarter, it is not worth handing over an empty (zero) UTII. You will still be charged tax, but for the last period when there was non-zero reporting.

The fact is that the tax is calculated based on physical indicators, not actual income. The absence of physical indicators is a reason to deregister, and not to refuse to pay tax. Even if the payer has not worked under UTII for some time, he must submit a declaration indicating the amount of tax calculated on the basis of the physical indicator and the rate of return.

Prepare and submit UTII via the Internet in the online service Kontur.Accounting. The declaration is generated automatically based on your records and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. The first month of work is free. For new LLCs, the gift is 3 free months of work and reporting.

Since 2017, imputed persons have been submitting UTII declarations in an updated form (approved by Order of the Federal Tax Service dated July 4, 2014 N ММВ-7-3/353@ (as amended on October 19, 2016)). For the first time, a new declaration form for UTII-2017 had to be submitted based on the results of the first quarter of 2017 no later than 04/20/2017. For the 2nd and 3rd quarters, UTII payers also submitted reports on it. Here is for the fourth quarter of 2017. The declaration must be submitted to the Federal Tax Service using the same form no later than January 22, 2018 (since January 20 is a Saturday). This is the deadline for submitting the UTII declaration for the 4th quarter of 2017.

You can download the UTII 2017 declaration form for free in the ConsultantPlus system.

Individual entrepreneurs on UTII submit a declaration to the Federal Tax Service in the same form as organizations on imputation. Entrepreneurs can download the UTII 2017 declaration form for reporting for the 4th quarter by clicking on the link above.

The UTII declaration includes:

• front page;
• Section 1 “Amount of single tax on imputed income subject to payment to the budget”;
• Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities.” This section is filled out separately for each type of UTII activity (clause 5.1 of the Procedure, approved by Order of the Federal Tax Service dated July 4, 2014 N ММВ-7-3/353@, as amended on October 19, 2016 (hereinafter referred to as the Procedure)). If the type of activity is the same, but it is carried out in several separately located places, then section 2 is filled out for each such place (each OKTMO code);
• Section 3 “Calculation of the amount of single tax on imputed income for the tax period.”

When filling out the UTII 2017 declaration, the following nuances must be taken into account:

• correction of errors using corrective/other similar means;
• double-sided printing of the declaration when reporting on paper;
• sealing the declaration, leading to its damage.

As practice shows, when filling out a UTII declaration, payers have difficulty reflecting the encoded information. We will talk about some of the codes that appear in the declaration, as well as what they mean.

1. UTII: period codes

This code is indicated on the title page of the declaration and reflects the period for which it is submitted:

For example, when submitting a UTII declaration for the 4th quarter of 2017, you need to enter the code “24” in the appropriate field.

2. Code of the place of submission of the UTII declaration

This code shows in what capacity the organization or individual entrepreneur is registered with the Federal Tax Service, to which the UTII declaration is submitted:

For example, if an individual entrepreneur submits a declaration to the Federal Tax Service not at the place of his main registration (as an individual entrepreneur), but to the Federal Tax Service, where he is registered only as a UTII payer, then he needs to put the code “320” on the title page of the declaration.

3. Code for the method of submitting the declaration

Depending on the method of submitting the UTII declaration, one of the following codes is assigned:

4. Code of type of business activity

This encoded information is reflected in section 2. For example, if an organization on UTII provides motor transport services for the transportation of passengers, then in line 010 of section 2 you need to put the code “06”. A complete list of business activity codes can be found in

Individual entrepreneurs and organizations that work on UTII must not only pay tax, but also submit quarterly declarations to the tax office.

This article will look at how to fill out a UTII return, when and where to submit it, and when the tax must be paid. At the bottom of the page there are buttons by clicking on which you can download the 2019 UTII declaration form, as well as a sample for filling out this document.

To calculate the UTII tax, it is necessary to apply adjustment coefficients K1 and K2. Note that in 2016 the deflator coefficient was equal to 1.798. In 2017, it was initially decided to increase K1 to 2.083, but as a result, K1 was returned to the 2016 level - to 1.798.

In 2018, K1 for calculating UTII was 1.868, and in 2019 it was 1.915.

The correction factor K2, which is also necessary for calculating UTII, is established by local authorities.

The size of K2 depends on the type and location of business activity. Its value can be clarified at the tax office or on the official website of the Federal Tax Service.

Even if the organization or individual entrepreneur did not conduct any activity during the reporting period, it is still necessary to submit a completed UTII declaration. Filing a zero declaration is not provided. Moreover, all entrepreneurs are required to pay UTII, even those temporarily unemployed or on maternity leave, as long as they are registered as UTII payers. The declaration is submitted at the actual place of business activity.

The UTII declaration in 2018 for individual entrepreneurs must be submitted within the following deadlines:

• until January 20, 2018 - for the fourth quarter of 2017;
• until April 20, 2018 - for the first quarter of 2018;
• until July 20, 2018 - for the second quarter of 2018;
• until October 20, 2018 - for the third quarter of 2018.

The UTII declaration in 2019 for individual entrepreneurs is submitted within the same time frame as last year:

• until January 20, 2019 - for the fourth quarter of 2018;
• until April 20, 2019 - for the first quarter of 2019;
• until July 20, 2019 - for the second quarter of 2019;
• until October 20, 2019 - for the third quarter of 2019.

UTII tax is paid no later than the 25th day of the month following the reporting period, namely:

• until April 25, 2018 - for the first quarter of 2018;
• until July 25, 2018 - for the second quarter of 2018;
• until October 25, 2018 - for the third quarter of 2018;
• until January 25, 2019 - for the fourth quarter of 2018.

Similar deadlines for payment of tax on imputed income apply in 2019:

• until April 25, 2019 - for the first quarter of 2019;
• until July 25, 2019 - for the second quarter of 2019;
• until October 25, 2019 - for the third quarter of 2019;
• until January 25, 2020 - for the fourth quarter of 2019.

From the 3rd quarter of 2018, organizations and individual entrepreneurs using UTII provide a new declaration form. To the Order of the Federal Tax Service of the Russian Federation dated July 4, 2014 No. ММВ-7-3/353, approving the form and procedure for filling out the declaration, as amended by the Order of the Federal Tax Service of Russia dated June 26, 2018 No. ММВ-7-3/414@ (registered with the Ministry of Justice on September 24) , declared invalid. The same order approved a new declaration form for UTII 2019 and a new procedure for filling it out. Order of the Federal Tax Service of Russia dated June 26, 2018 No. ММВ-7-3/414@ came into force on November 25, 2018, but according to the letter of the Federal Tax Service dated July 25, 2018 No. SD-4-3/14369@, it is necessary to submit a new declaration form, starting with the report for the 3rd quarter of 2018. If it is necessary to provide an updated UTII declaration, it must be filled out and submitted in the form of the originally submitted declaration.

A new UTII declaration in 2019 for individual entrepreneurs can be submitted in several ways, namely:

1. In person, on paper, by visiting the tax office (you need to fill out two copies).
2. By mail (registered mail with a list of attachments).
3. On the Internet (through licensed e-document flow operators or through the Federal Tax Service website).
4. Through a representative of an individual entrepreneur or organization (you must have a notarized power of attorney for individual entrepreneurs and a simple power of attorney for organizations).

For enterprises with more than 25 employees, it is unacceptable to submit a UTII declaration in paper form. The declaration can only be submitted electronically.

In accordance with paragraph 2 of the Procedure No. ММВ-7-3/414@ dated June 26, 2018, the UTII tax return for 2019 consists of the following parts:

• front page;
• Section 1 “Amount of single tax on imputed income subject to payment to the budget”;
• Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities”;
• Section 3 “Calculation of the amount of single tax on imputed income for the tax period”;
• Section 4 “Calculation of the amount of expenses for the acquisition of cash register equipment, which reduces the amount of the single tax on imputed income for the tax period.”

As mentioned in paragraphs 2.1 - 2.6 dated June 26, 2018 No. ММВ-7-3/414@, filling out the declaration requires fulfilling the following requirements:

1. The values ​​of physical indicators must be indicated in whole units.
2. The values ​​of the K2 coefficient must be rounded after the decimal point to the third decimal place.
3. Values ​​of cost indicators are given in full rubles (less than 50 kopecks are discarded, and more than 50 kopecks are rounded to the nearest whole ruble).
4. When filling out the declaration manually, you should use black, blue or purple ink. When printing on a computer, use Courier New font (16-18 points high).
5. Errors in the document cannot be corrected using a correction tool.
6. One field is allocated for one indicator in the declaration.
7. Printing of document sheets must be one-sided.
8. The sheets of the document must have continuous numbering (starting from the title page), and the serial number of the page should be written in the field designated for numbering from left to right.
9. There is no need to staple the declaration sheets.
10. Text fields of the document must be filled in capital block letters.

• section 2;
• section 3;
• section 1;
• section 4;
• front page.

When filling out the title page of the document, you must provide the following information:

• TIN (it is indicated by both individual entrepreneurs and organizations);
• checkpoint (only organizations can indicate it);
• correction number (“0-“ - when submitting a document for the first time, “1-”, “2-“ - if an updated document is submitted);
• tax period for which the declaration is submitted (period codes are contained in Appendix 1 to the Procedure No. ММВ-7-3/414@ dated 06.26.2018);
• the reporting year for which the document is being submitted;
• code of the tax authority (to which the declaration is submitted);
• code of the place of submission of the declaration at the place of registration of the taxpayer (in accordance with Appendix 3 to the Procedure dated 06.26.2018 No. ММВ-7-3/414@);
• name of the organization or full name of the individual entrepreneur (in full, as indicated in the constituent documents);
• code of the type of economic activity (according to OKVED);
• code of reorganization or liquidation of the organization (in accordance with Appendix 2 to the Procedure dated June 26, 2018 No. ММВ-7-3/414@);
• TIN and KPP of the reorganized organization;
• telephone number;
• number of document pages;
• the number of sheets of supporting documents or their copies that are attached to the declaration;
• in the section “I confirm the accuracy and completeness of the information specified in this Declaration” indicate: “1” - if the accuracy and completeness of the information in the declaration is confirmed by the head of the organization; “2” - if the accuracy and completeness of the information in the declaration is confirmed by a representative of the organization;
• field “Last name, first name, patronymic” in full Full name of the head of the organization (and his personal signature with the date of signing);
• if the documents are submitted by a representative, then in the “Last name, first name, patronymic” field - line by line, the full full name of the representative of the organization or individual entrepreneur (and his personal signature with the date of signing);
• in the field “Name of the document confirming the authority of the representative” indicate the type of document that confirms the authority of the representative of the organization or individual entrepreneur.

An organization or individual entrepreneur fills out all fields of the title page of the UTII declaration, with the exception of the section entitled “To be filled out by a tax authority employee.”

When filling out section 1, you must provide the following information:

• in line 010 - OKTMO code (OKTMO code of a municipality, inter-settlement territory, settlement that is part of the municipality at the place of registration of the UTII taxpayer or at the place of implementation of its activities);
• in line 020 they write down the amount of UTII that needs to be paid to the budget (for the tax period). This indicator is determined as follows: line 040 (section 3) x (the sum of lines 110 of all section 2 for a given OKTMO code / line 010 of section 3).

The data specified in the section, the line “I confirm the accuracy and completeness of the information specified on this page,” must be certified by the signature of the persons listed in clause 3.3 of the Procedure dated June 26, 2018 No. ММВ-7-3/414@). You also need to put a date of signing.

This section is filled out separately for each type of business activity. In addition, if the same type is carried out in several places, then section 2 of the declaration must be completed for each place of business activity, that is, for each OKTMO code.
Thus, it should be reflected:

• in line 010 - code of the type of business activity (by which this section of the declaration is filled out). The necessary data is contained in Appendix 5 to the Order dated June 26, 2018 No. ММВ-7-3/414@);
• in line 020 provide the full address of the place of implementation of the type of business activity (which is indicated in line 010);
• in line 030 - code OKTMO (place of activity);
• in line 040 - the value of the basic profitability per unit of physical indicator (per month) for the corresponding type of business activity;
• in line 050 - deflator coefficient K1 (equal to 1.868 in 2018; 1.915 in 2019);
• in line 060 - correction factor K2 (set by local authorities).

When filling out lines 070 - 090, indicate the following data:

• in column 2 - the values ​​of the physical indicator by type of business activity (in each month of the tax period);
• in column 3 - the number of calendar days of business activity in the month of registration or the month of deregistration as a UTII payer;
• in column 4 - the tax base (the amount of imputed income) for each calendar month of the tax period. It is calculated as the product of the indicator values ​​in the following lines - 040, 050, 060, and in line 070, or 080, or 090.

Please note that if during the tax period the organization did not register or was not deregistered as a taxpayer with the Federal Tax Service to which the document is submitted, then dashes should be entered in all fields of lines 070 - 090 (columns 3).

The following lines are filled in like this:

• line 100 indicates the tax base (the amount of imputed income) for the tax period for the corresponding type of business activity. It is calculated as the sum of the indicator values ​​in lines 070 - 090, column 4;
• in line 105 reflect a tax rate of 15% (or another rate established by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol);
• in line 110 indicate the amount of calculated UTII tax (for the tax period) for the corresponding type of business activity. It is calculated as follows: line 100 x line 105 / 100.

• in line 005 - indicate the characteristic of the taxpayer: if hired labor is used, then indicate characteristic 1; for individual entrepreneurs without hired labor, sign 2 is indicated.
• in line 010 - indicated as the sum of indicators on line 110 (all completed sheets in section 2 of the declaration);
• in line 020 - write down the amounts: payments and expenses and the amount of insurance premiums (they are indicated in clause 2 of Article 346.32 of the Tax Code of the Russian Federation). By this amount you can reduce the amount of UTII (for the tax period). If in column 005 the attribute “2” was indicated, then this field is not filled in. Dashes are placed in the cells;
• In line 030, organizations do not indicate any information. Individual entrepreneurs enter the amounts of mandatory fixed contributions on line 030. UTII is reduced by this amount;

line 040 shows the amount of expenses spent on the purchase of cash register equipment, which reduces the amount of tax on UTII. The value of this indicator is determined as the sum of all indicator values ​​on line 05 of Section 4 of the Declaration;

• Line 050 must indicate the total amount of single tax on imputed income payable to the budget for the tax period. Moreover, the value of the indicator on line 050 cannot be less than 0.

If the taxpayer makes payments to individuals and, accordingly, he has “1” entered on line 005, then the value of line 050 is calculated as follows:

Line 010 - (line 020 + line 030) - line 040. Taking into account that the difference between lines 010 and (020 + 030) cannot be less than 50% of the calculated tax amount reflected in line 010.

In the opposite case, when the taxpayer does not make payments to physical employees, i.e. only one works and, accordingly, the indicator of line 005 is equal to “2”, you can find out the value of line 050 by calculating the difference in the indicators of lines 010, 030 and 040. In this case, the difference between these indicators should be greater than or equal to 0.

• in line 010 - indicate the name of the cash register equipment model. Only cash register equipment included in the register of cash register equipment is allowed to operate;
• in line 020 - you must write down the serial number of the cash register equipment model. This data is in the passport of the cash register equipment;
• in line 030 - indicate the registration number of the cash register equipment assigned by the tax authority;
• in line 040 - enter the date of registration of cash register equipment with the tax authority;
• in line 050 - indicate the amount of expenses incurred for the purchase of cash register equipment. Let us remind you that this amount cannot exceed 18,000 rubles;
• If there are insufficient lines with codes 010, 020, 030, 040, 050, you must fill out the required number of sheets of Section 4 of the Declaration.

If you have additional questions about how to fill out the UTII declaration in 2019 for individual entrepreneurs, you can always ask them in the comments to this material.

Let us remind you that since 2017, the UTII declaration has been changed. One of the changes concerns individual entrepreneurs and is due to the fact that from 01/01/2017 UTII can be reduced by fixed payments to the funds. Let us recall that until 2012, individual employers had the right to reduce UTII not only by contributions paid for employees, but also by fixed contributions paid for themselves. Since 2017, this rule has been in effect again.

The second change concerns the fact that insurance premiums will be paid not to the Social Insurance Fund and Pension Fund, but to the Federal Tax Service. In this regard, the declaration changed the wording in lines 020 and 030 of section 3.

The deadline for submitting the UTII declaration for the 1st quarter of 2019 is approaching. In accordance with paragraph 2.2 of Article 346.32 of the Code, individual entrepreneurs have the right to reduce the amount of the single tax, calculated taking into account paragraph 2.1 of Article 346.32 of the Code, by the amount of expenses for the acquisition of a cash register, included in the register of cash registers, for use in making payments in the course of business activities subject to a single tax , in the amount of no more than 18,000 rubles for each copy of the cash register.

It was assumed that by the deadline for filing the UTII declaration for the 1st quarter of 2018, a new form of the UTII declaration would be approved, in which it would be possible to reduce the tax on the amount of expenses for cash registers. But the currently valid form of tax return for a single tax, approved by order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@ (as amended on October 19, 2016), has not changed to date and does not provide for the possibility of being reflected in Declarations for calculating the single tax, taking into account the reduction in the amount of UTII by the amount of expenses for the acquisition of cash registers.

In this regard, the Federal Tax Service of Russia, in its letter dated February 20, 2018 No. SD-43/3375@, explained that before making changes to the Declaration form and the procedure for filling it out, taxpayers are recommended to reduce the amount of the single tax calculated for the tax period by the amount of insurance contributions in the total the amount of UTII payable to the budget for the tax period according to line code 040 of Section 3 of the Declaration takes into account the total amount of expenses for the acquisition of a cash register, but not more than 18,000 rubles for each copy of a cash register. In this case, the total amount of UTII payable to the budget for the tax period according to line code 040 of Section 3 of the Declaration cannot have a negative value.

Simultaneously with the submission of the Declaration, it is advisable for taxpayers to send an explanatory note to the tax authority with the obligatory indication in it of the following details for each copy of the cash register in respect of which the deduction is applied.

We attach a sample explanatory note.

Today, due to the emergence of a new UTII declaration form, in which Section 4 has appeared to reflect the deduction for the amount of expenses for the purchase of cash registers, the need to fill out and provide an explanatory note has disappeared.

Payers of the single tax on imputed income report for their activities every quarter, so there is no concept of an annual declaration for them. In this article we will figure out what form the 2017 UTII declaration is submitted in and how it is filled out.

The UTII declaration for the 4th quarter of 2016 must be submitted no later than January 20, 2017. The form of this reporting was approved by order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@.

Please note: UTII declaration for the 1st quarter of 2017, i.e. in the period from April 1 to April 20, 2017 and beyond, is submitted using the new form, which you will find below.

The UTII declaration for the 4th quarter of 2016 is not much different from the new one, which will take effect after the end of the 1st quarter of 2017, so it can be used as a sample in the future.

The title page of the declaration is filled out by the taxpayer, except for the lower right field. At the top of the page indicate the TIN and KPP of the organization (individual entrepreneurs - only TIN).

When submitting the initial declaration, enter “0--” in the “Adjustment number” field. If updated reporting is subsequently submitted, then depending on the count it will be, indicate “1--”, “2--”, etc.

The tax period in the declaration for each quarter will be different:

• 21 - for 1st quarter;
• 22 - for the 2nd quarter;
• 23 - for the 3rd quarter;
• 24 - for the 4th quarter.

In our case, code 24 is entered. In addition, you must indicate the reporting year to which the tax period relates, i.e. 2016.

Pay special attention to the field “at place of registration (code)”. The fact is that the UTII payer reports to the inspectorate at the place of activity, and not to the registration of an individual entrepreneur or LLC. The place of activity and the place of registration may coincide, then they fall under the jurisdiction of one inspection. If a taxpayer is registered with one inspectorate, but conducts activities under UTII in the territory under the jurisdiction of another Federal Tax Service, then he is registered with two tax authorities.

The registration location code is selected from Appendix No. 3 to the instructions for filling out, in particular:

• 120 - at the place of residence of the individual entrepreneur;
• 214 - at the location of the Russian organization, if it is not one of the largest taxpayers;
• 310 - at the place of business of the Russian organization;
• 320 - at the place of business of the individual entrepreneur.

Section 1 indicates the amount of tax payable to the budget, i.e. already reduced by insurance premiums for individual entrepreneurs and/or employees. At the same time, the form has fields for filling out different OKTMO codes if you conduct activities using UTII in different places.

In section 2, line 010, it must be written in accordance with Appendix No. 5 to the procedure for filling out reports. This is not the same as the OKVED code, for example:

• 01 - household services;
• 02 - veterinary services;
• 03 - repair and maintenance services for transport, etc.

Section 2 is filled out for each place of business, so if you have several of them (for example, several retail outlets), but the tax office is the same, then the same number of Section 2 sheets must be completed.

Please note: when conducting UTII activities in places belonging to different tax inspectorates, the declarations themselves must be different.

Next, in section 2, enter data for calculating the payment using the formula DB * FP * K1 * K2, i.e. it is necessary to indicate the physical indicator, coefficients, regional tax rate, which can be reduced compared to the standard 15%.

Section 3 indicates the calculated tax payment and insurance premiums that were paid for employees and/or individual entrepreneurs for themselves. Based on this information, the payment for payment to the budget is calculated.

Let us show with an example how to fill out a UTII declaration for an individual entrepreneur. If an entrepreneur works alone, then he has the right to reduce the tax calculated for the fourth quarter by the entire amount of contributions paid for himself during the same period.

Individual entrepreneur Sergey Ivanovich Kotov provides cargo transportation services in the city of Mytishchi, Moscow region. The main OKVED code is 49.41 (Activities of road freight transport). There are no hired workers.

Initial data:

• FP - number of vehicles used in the activity - 1;
• BD - basic profitability for this type of activity - 6,000;
• K1 for 2016 - 1.798;
• K2 (in Mytishchi for this type of activity) - 1;
• tax rate - 15%;
• the amount of fixed insurance premiums paid in the 4th quarter of 2016 is RUB 5,788.

We calculate the amount of UTII for the 4th quarter of 2016 using the formula: DB * FP * K1 * K2 * 15% * 3 months. Let's substitute our values, we get ((6,000 * 1 * 1.798 * 1 * 15%) * 3) = 4854.6 rubles, rounded to 4855 rubles. This is the amount of calculated tax that we can reduce by the contributions paid. We get that 4855 - 5 788