In 2018, you need to submit a declaration on the simplified tax system for 2017. Download the form to fill out the declaration in a convenient format. The declaration form is suitable for organizations and individual entrepreneurs. We will also comment on the changes in the declaration form and tell you how to fill out the form for free.
When to submit a tax return for 2017
All companies and individual entrepreneurs who have chosen this special regime must submit a simplified tax return for 2017. The deadlines for submitting the declaration on the simplified tax system for individual entrepreneurs and LLCs are different. Legal entities must report no later than March 31 of the following year. For individual entrepreneurs, the deadline is extended - no later than April 30 of the next year.
In 2018, March 31 is a non-working Saturday. Therefore, the deadline for legal entities is shifted to April 2, 2018.
April 30, 2018 - Monday. However, according to the production calendar, it became a day off (transfer of the day off from April 28 to April 30). Therefore, for declarations on the simplified tax system for individual entrepreneurs for 2017, the deadline for submission is May 3, 2018. Let's summarize the dates in the table:
Table of deadlines for filing declarations on the simplified tax system in 2018
Download the required form
The form of the "simplified" tax return 2017 (form according to KND 1152017) was approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. The declaration form can be found in Appendix No. 1 to the Order.
The list of sheets and sections that a simplified taxpayer must submit as part of his tax return depends on the chosen object of taxation.
Tax return Gusarova Julia Individual entrepreneurs are exempt from accounting, they are required to keep only tax records and submit tax returns. The nearest reporting dates for filing declarations for individual entrepreneursAll individual entrepreneurs must keep tax records and submit declarations for those taxes that they pay to the budget. What kind of declarations you need to submit, how often and in what time frame - depends on the applicable taxation regime.
BASIC
IP declarations on the general taxation regime are reports on personal income tax and VAT:
1. For personal income tax, they report in the form 3-NDFL once a year until April 30.
2. for VAT - until the 25th day after each quarter. VAT returns can only be submitted electronically.
In the absence of indicators, businessmen on OSNO must submit zero declarations for VAT and personal income tax within the usual time frame.
New entrepreneurs who start a business on the general taxation system must report at least once more in the 4-personal income tax form. In this declaration, they indicate the estimated income for the coming year, so that the tax office can calculate advance payments for personal income tax.
Deadline for 4-NDFL - within 5 days after receiving the first proceeds.
In subsequent periods, tax officials will count advances based on actual income for the past year, so 4-personal income tax is not required every year. But if there is a jump in income by 50 percent or more up or down compared to the same period last year, then 4-personal income tax will need to be handed over in order for the advances to be recalculated downward or upward.
Individual entrepreneurs on OSNO, in addition to VAT and personal income tax, also pay tax on property that is used in business. But individual entrepreneurs should not report on this tax, they should not count the tax either. They only transfer the amounts of tax indicated in the notification sent from the tax office. Property tax declarations are submitted only by organizations.
USN
On the simplified taxation system, you need to report only once a year.
The declaration form is the same for all simplists, but it provides for filling in different sections depending on the applied object of taxation: “Income” or “Income minus expenses”.
In the service, this report can be prepared in a couple of minutes. The system will offer to check the turnover for the year, generate a book of income and expenses, calculate the tax taking into account insurance premiums and substitute the required values in the declaration fields.
If there was no income in the reporting period or the entrepreneur on the simplified tax system did not conduct business at all in this period, he must still report, just the declaration will be with zero indicators.
UTII
Entrepreneurs - payers of a single tax on imputed income, report every three months.
Please note: the UTII declaration is submitted to the tax office where the individual entrepreneur was registered as a UTII payer. If an entrepreneur was registered with several IFTS, you need to report to each inspection.
But entrepreneurs do not keep records of income and expenses for UTII for tax purposes. Instead, they are required to keep records of the physical indicators on which the tax is calculated - employees, vehicles, retail space.
Entrepreneurs cannot submit zero declarations for UTII, even if there was no revenue or no activity was carried out. In such cases, entrepreneurs still have to pay tax on imputed income, as usual.
But if there was no physical indicator (for example, the lease agreement was terminated, a new one has not yet been concluded and there is nowhere to trade yet) - you can submit a zero declaration. The courts think so, but be prepared for the fact that you will have to defend your position before the tax authorities.
PSN
Entrepreneurs who have acquired a patent do not report income in any way, but must take into account the income and enter it in a special income ledger. This is necessary in order to monitor compliance with the income limit, because. with revenues of more than 60 million rubles per year, the right to the patent system is lost.
The law does not provide for the submission of IP declarations to PSN.
ESHN
Entrepreneurs who switched to paying a single agricultural tax fill out one declaration per year.
In the absence of income in the first year of applying the EAT, entrepreneurs submit a zero declaration, but at the end of the second year, they must either show income in the declaration or switch to another taxation regime. This follows from paragraph 4.1 of Article 346.3 of the Tax Code of the Russian Federation.
Other reports of individual entrepreneurs
Regardless of the applicable taxation regime, entrepreneurs must report on all other taxes if there is an object of taxation. This may be a water tax, excises, a tax on the extraction of minerals, payments for the use of subsoil, etc.
In the presence of an object of taxation, individual entrepreneurs pay land and transport tax upon notification from the Federal Tax Service; they do not submit declarations for these taxes.
Penalties for tax returns
If an entrepreneur is late in submitting a tax return, he will be charged a fine of 5% of the amount of tax in the declaration for each full and incomplete month of delay.
The minimum that the entrepreneur will pay is 1,000 rubles, the maximum is 30% of the tax.
If you have not submitted a zero declaration, then a minimum fine of 1,000 rubles is charged.
Another unpleasant consequence is the blocking of the current account. The tax inspectorate may suspend operations on accounts if it does not receive a declaration within 10 days after the expiration of the due date.
The entrepreneur will not be able to use the money from the blocked account and open a new account until he submits the declaration.
IP employer reports
Entrepreneurs who use hired labor must, in a general manner, submit a whole set of reports to the tax office, the Pension Fund, the Social Insurance Fund:
1. Employers report to the tax inspectorate on the income of employees and the personal income tax withheld from them:
The 6-NDFL report is submitted every three months - until April 30, July 31, October 31 and until April 1 at the end of the year.
Information on insurance premiums for employees is submitted every three months following the results of each quarter, within 30 days after the end of the reporting quarter.
3. The FSS reports on insurance premiums against accidents in the form 4-FSS. Deadline - within 20 days after each quarter, if the report is submitted in paper form, and 25 days - if in electronic form.
Reports to Rosstat
Here it is impossible to say unambiguously who should report, because. it depends on the sample of Rosstat, which is compiled for each year. You just need to go to the official resource of Rosstat, enter your data and find out if the individual entrepreneur should report to the statistical authorities this year.
Whatever mode you use, online accounting will become a reliable assistant, thanks to which you will save time and insure yourself against mistakes.
In ours, any entrepreneur without an accountant can calculate taxes, generate reports and send them to authorities. And this is only the minimum package of services. Advanced versions of the service include personnel records, payroll and contributions, verification of counterparties, and even the services of a personal accountant and legal assistance. At the same time, the subscription fee for the year does not exceed the monthly salary of a full-time accountant.
What is the declaration of IP USN and why is it needed?
Declaration IP USN - a form of tax declaration used for reporting by individual entrepreneurs using a simplified taxation system. The document reflects data on income received by IP for the year and is submitted to the tax authorities before April 30 of the year following the reporting one. If an individual entrepreneur did not conduct business during the year, he must submit the so-called "zero declaration".
The deadline for filing a tax return for an individual entrepreneur for 2019 is no later than 04/30/2020
What are the requirements for the declaration of IP on the simplified tax system?
In the form of a tax return under the simplified tax system in the form of "Income" - 6 parts. The title page, as well as sections 1.1 and 2.1.1, are handed over to the tax office. Those who pay the sales tax must submit section 2.1.2, recipients of charitable assistance and other funding - section 3. Individual entrepreneurs who use the STS "Income minus expenses" format must complete sections 1.2 and 2.2 of the declaration.
When filling out the declaration, you must:
- put down all amounts in rubles with mathematical rounding;
- indicate advance payments in the accrual amount;
- indicate insurance premiums according to the actual amount of payments made;
- put dashes in all empty cells;
- put down the numbers of all pages;
- put dates and signatures on all pages, on the first page - stamp (if any);
- Staple the pages of the document with a paper clip, but do not stitch or use a stapler.
The declaration is submitted to the tax authorities in person or by Russian Post, electronically.
How to fill out a tax return of an individual entrepreneur on the simplified tax system?
- Title page. The TIN of the taxpayer, the page number "001", the serial number of the declaration, the tax period ("34" when filing a declaration for the year, "50" when closing the IP), the year for which the declaration is filed, the code of the tax inspectorate, the place of registration ( "120"), full name of the entrepreneur, OKVED code, contact phone number, number of pages in the declaration and application. If necessary, fill in the data of the representative of the individual entrepreneur who submits the declaration. All remaining empty cells, except for the fields filled in by representatives of the tax inspectorate, are filled with dashes.
- Section 1.1. The taxpayer's TIN, page number "002", OKTMO code (line 110, if the code changed during the reporting period, lines 030, 060, 090 are filled in with the relevant data), data on the sales tax (if any).
Section 2.1.1. The taxpayer's TIN, page number "003", interest rate (lines 120-123), information about employees ("1" - there are employees, "2" - no employees) (line 102), data from the income ledger (lines 110) -113), the amount of tax (lines 130-133), the amount of all insurance premiums to insurance funds on an accrual basis (lines 140-143).
Legal Framework
- Tax Code of the Russian Federation.
- Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected]"On approval of the form of the tax declaration for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax declaration for the tax paid in connection with the application of the simplified taxation system in electronic form."
Sample declaration of IP on the simplified tax system 2019: download a free online template
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All payers of the simplified tax at the end of the year are required to submit to the IFTS (at the place of registration). The composition of the reporting depends on the object of taxation, which is used by the simplifier.
Individual entrepreneurs and organizations on the simplified tax system 6% (the object is “income”), submit a declaration consisting of the following sheets:
- title.
- Section 1.1.
- Section 2.1.1.
- Section 2.1.2 - if the activity is carried out in Moscow and the individual entrepreneur or LLC is the payer of the sales tax.
Note: section 3 is filled in by an individual entrepreneur or LLC in case of receiving funds for targeted financing, targeted revenues and other funds specified in paragraphs 1 and 2 of Art. 251 of the Tax Code of the Russian Federation.
Declaration Form
A sample of filling out a declaration on the simplified tax system 6% for LLC
Initial data
Organization: Kurs-invest LLC
Reporting period: 2018
IFTS:
Kind of activity:
OKVED: 47.29
Income (quarterly):
1 quarter - 920,000 rubles.
2 quarter - 820,000 rubles.
3rd quarter - 1,020,000 rubles.
4th quarter - 1,560,000 rubles.
Insurance premiums for employees- 108,000 rubles each. every quarter
Title page
Column/row Note TIN/KPP TIN and KPP of the organization Correction number If the declaration is submitted for the first time (primary), then the adjustment number will be «0-». If the second and subsequent times (in order to correct an error in previously submitted statements), then the number "2-", "3–" etc. depending on which account the amended declaration is submitted
Taxable period "34"- if the reporting is submitted for the year "fifty"- when submitting a declaration after the liquidation of the organization
"95"- when switching to another taxation regime
"96"- upon termination of activities under the simplified tax system
Reporting year Year for which the declaration is submitted Four-digit code of the tax authority in which the LLC is registered By location (code) "210"- at the location of the LLC "215"- at the location of the assignee
Taxpayer Full name of the organization in capital letters. Please note that there must be one empty cell between LLC (in decrypted form) and the name itself, even if the name falls on the next line
OKVED code OK 029-2014 (NACE Rev. 2) Contact phone number The current phone number by which the checking inspector can contact the taxpayer and clarify his questions. + 7 (…)…….
On … pages If the organization is not a sales tax payer and has not received earmarked funding, the number of sheets will be "003" "1" - if the declaration is filled in and submitted by the director of the LLC, his full name is indicated in the lines below. "2" - if the declaration is submitted by a representative, the full name of the representative and the name of the document confirming his authority are indicated below
the date Date of completion of the document Section 1.1
Column/row Note 010, 030, 060, 090 If the OKTMO code has not changed during the tax period, it is indicated once on line 010, dashes are put in the remaining lines 030, 060 and 090 020 The amount of the advance to be paid to the budget. It is calculated by the formula: page 130-page 140
040 The amount of the advance payment based on the results of the six months, calculated by the formula: (page 131 – page 141) – page 020
050 If according to the formula: (p. 131-p. 141) – p. 020
a negative value (overpayment) has turned out, it is entered in this line.
070 Advance payment amount for 9 months: p. (132 - p. 142) - (p. 020 + p. 040 - p. 050)
If the value turned out with a minus sign (overpayment), it must be entered in line 080
100 The amount of tax payable to the budget for the year, taking into account previously paid advance payments: (p. 133 – p. 143) – (p. 020+p. 040-p. 050 + p. 070 – p. 080)
If the value turned out to be positive, it is entered in line 110.
Please note that the organization can return the amount of the overpayment on line 110 to the account or set it off against future payments
Section 2.1.1
Column/row Note 102 Organizations always indicate the code "1", as they have at least one employee who is paid insurance premiums - the CEO 110 The amount received for the 1st quarter of income, excluding insurance premiums 111 Income on a cumulative basis for half a year (1 quarter + 2 quarter) 112 Income for 9 months from the beginning of the year 113 The total amount of income received for the year 120-123 The tax rate (if preferential is not applied) is indicated in the format: 6.0 130 The amount of the advance payable for the 1st quarter, excluding insurance premiums: p.110: 6%
131 Amount of the advance payable for half a year: page 111: 6%
132 Amount of advance payable for 9 months: page 112: 6%
133 The amount of tax at the end of the year: page 113: 6%
140 The specified lines reflect the amount of paid insurance premiums on an accrual basis. Please note that the value for these rows will be calculated using the formula:
page 140 = page 130:2
p. 141 = p. 131:2
page 142 = page 132:2
p. 143 = p. 133:2
141 142 143 A sample of filling out a declaration on the simplified tax system 6% for individual entrepreneurs
Initial data
IP Markelov Stepan Semyonovich
Reporting period: 2018
IFTS: in Mytishchi, Moscow Region
Kind of activity: Retail sale of other food products in specialized stores
OKVED: 47.29
Income (quarterly):
1 quarter - 920,000 rubles.
2 quarter - 820,000 rubles.
3rd quarter - 1,020,000 rubles.
4th quarter - 1,560,000 rubles.
Hired employees: No
Insurance premiums for yourself- for 8,096.25 rubles. every quarter
Title page
Column/row Note TIN/KPP Individual entrepreneurs indicate only the TIN, a dash is put in the checkpoint line Correction number «0–» - if the primary declaration is submitted "one-", "2–" etc. - if an amended declaration is submitted
Taxable period "34"- when submitting reports for the year "fifty"- if the declaration is submitted at the closing of the IP
"95"- upon transition to another tax regime
"96"- upon termination of activities on simplified
Reporting year Year for which the report is submitted Submitted to the tax authority The first 4 digits of the IFTS (MRI FTS) registered in which the IP is By location (code) 120 - IP indicate only this code Taxpayer Full name IP separately on each line. Status (individual entrepreneur) is not required.
OKVED code Main activity code, in accordance with OK 029-2014 (NACE Rev. 2) Contact phone number Only the current phone number is indicated, by which the inspecting inspector can contact the taxpayer and clarify his questions. The phone number is in the format + 7 (…)…….
On … pages If the individual entrepreneur is not a trade tax payer and has not received targeted financing, then the number of sheets will be 003 I confirm the accuracy and completeness of the information .... If the declaration is filled in and submitted by the IP indicates the code "one", the remaining lines are not filled. If the reporting is submitted by a representative, then a code is put "2", and the following lines reflect the full name of the representative and data on the document on the basis of which he acts
the date Date of completion of the document Section 1.1
Column/row Note 010, 030, 060, 090 If the OKTMO code has not changed during the tax period, it is indicated only in line 010. Lines 030, 060, 090 are crossed out 020 The amount of the advance payment to be paid to the budget. Calculated according to the formula: page 130-page 140
- Where can I download the current USN tax return form (according to the KND 1152017 form)?
- Deadlines for filing a tax return
- An example of filling out the form KND 1152017
- What programs and services will help you complete the declaration?
It is not difficult to prepare a tax return for an individual entrepreneur on the simplified tax system - you can use the free official program from the Federal Tax Service of the Russian Federation "Taxpayer of Legal Entities", the paid program "1C: Entrepreneur", order filling out a declaration in a specialized accounting company.
If you want to fill out the declaration manually, download the current form in accordance with the form according to KND 1152017 in PDF format.
An example of filling out a tax return
The example shows a declaration for an individual entrepreneur without employees on a simplified taxation system with a tax rate of 6% (income) who does not pay trading fees, who did not change his place of registration (registration) during the reporting year. If you need other filling options, you can also use the most detailed official instructions.
When filling out with a ballpoint pen, only black, purple, or blue ink can be used. When printing to a printer, use Courier New font, 16-18 point height. You can only print on one side of the paper (double-sided printing is not allowed). Filling is done only capital letters.
For this example, you need to fill out three pages of the declaration:
- Title page
- Section 1.1
- Section 2.1.1
First page (Title page)(see filling example)
- Fill in your TIN
- Correction number - 0 (if you submit a declaration, and not corrections to it)
- Tax period code - 34 (this means that the declaration is submitted for the year)
- Reporting year - the year for which you report
- Tax authority code - the four-digit code of your tax office (you can find it in the notice of registration of an individual with the tax authority, which you were given when registering an individual entrepreneur with the tax authority, or)
- Code at the location - code 120 means at the place of registration of the IP
- Fill in your full name
- Code of the type of economic activity according to the OKVED classifier - write your main OKVED code (you can find it in the extract from the USRIP, which you received when registering an individual entrepreneur in the tax office)
- It is necessary to indicate the code according to the new OKVED (OK 029-2014 (NACE Rev. 2)). The tax office automatically transferred the old codes to the new ones. If you do not know your new OKVED codes, you can find them out using the service (electronic statement about yourself).
- Write your contact phone number
- Write how many pages are in your STS tax return (usually 3)
- If you will submit the declaration on your own (and not with the help of a representative), put 1 in the taxpayer / taxpayer representative field
Second page (Section 1.1)(see filling example)
- Write your TIN
- Put the page number
- In line 010, indicate your OKTMO code. If it has not changed during the reporting period, it is enough to indicate it only in line 010. You can find out the OKTMO code in the notice from Rosstat, which was given to you when registering an individual entrepreneur (if it has not changed since then) either in the FIAS system, or using official Rosstat.
- In lines 020, 040, 070, 100, you need to insert the values calculated according to the appropriate formulas. To calculate them, you must first fill out the third page of the declaration. Return to this point after completing the third page.
- After filling the third page, we read the line 020 : line 130 minus line 140. Line 040 equals: line 131 minus line 141 minus line 020. Line 070 equals: line 132 minus line 142 minus line 020 minus line 040. And finally, line 100 equals: line 133 minus line 143 minus line 020 minus line 040 minus line 070. These calculations are given only for this particular example, the exact calculation formulas are indicated directly in the declaration form under the corresponding lines.
Third page (Section 2.1.1)(see filling example)
- Write your TIN
- Put the page number
- Specify the sign of the taxpayer (if you do not make payments to individuals - 2)
- In lines 110, 111, 112, 113 indicate your income cumulative total. It is necessary to indicate the amounts for the first quarter, half a year, nine months and a year, i.e. in line 110 - income for the first quarter, in line 111 - the amount of income for the first and second quarters, in line 112 - the amount for the first, second and third quarters, in line 113 - the amount for the first, second, third and fourth quarters.
- In lines 120-123 - the USN "income" tax rate applicable in your region (usually 6%).
- In lines 130, 131, 132, 133 - you need to write the corresponding amounts of the calculated tax. For example, line 130 will be equal to: line 110 multiplied by line 120 and divided by 100 (ie, take, for example, 6% of income for the first quarter).
- In lines 140, 141, 142, 143 - you need to write cumulative total the corresponding amounts that reduce your STS tax (insurance premiums that you paid for yourself)
- These amounts are indicated in the quarter in which they were actually paid.
- These are not the amounts of contributions paid, but the amounts of contributions paid reducing your tax. That is, for example, as indicated directly in the declaration form: line 140 can be less than or equal to line 130 (for the sign of a taxpayer = 2 - not making payments to individuals), but cannot exceed it!
Be sure to include dates and your signature wherever required, and show your tax return to your tax inspector before filing it so they can check it. Don't forget to stamp (if using).
How to file a USN tax return?
The tax return can be filed:
- personally;
- by mail (with a description of the attachment);
- via telecommunication channels (via the Internet).
An individual entrepreneur must file a tax return with the tax authority at the place of his registration. You will have to pay fines for violation of the deadlines for submission, so it is better not to delay. When submitting a tax return in person - make two copies - one will remain in the tax office, and the other, with a mark of surrender - will be given to you - be sure save this copy. If an entrepreneur submits a tax return by mail (with a list of attachments) - a receipt will be issued at the post office with a date - this date will be considered the date of filing the declaration. In the event that an individual entrepreneur simultaneously operates under several taxation systems (for example, the simplified tax system + UTII), it is necessary to submit separate declarations for both the simplified tax system and UTII.
Deadlines for filing a tax return for individual entrepreneurs on the simplified tax system
The tax return for individual entrepreneurs on the STS (simplified taxation system) in 2019-2020 is filled out and submitted once a year (i.e. you do not need to fill out and submit a declaration every quarter) by April 30 of the year following the expired tax period .