Unified (simplified) tax return. Single simplified declaration: a sample filling How to fill out the calculation

• there are no objects of taxation for taxes in respect of which the EUD is submitted;
• in the reporting period, there was no movement in bank accounts (cash desk).

Submission of a single simplified declaration is a taxpayer's right. You can submit declarations and separately for each tax.

Declarations on what taxes the EUD replaces

• on OSN - for income tax and VAT;
• on the simplified tax system - for tax under the simplified tax system;
• for the Unified agricultural tax - according to the unified agricultural tax.

Deadlines for the submission of a single tax return in 2017

The deadlines for the submission of a single simplified declaration in 2017 for VAT and income tax are as follows:

• for the first quarter - until April 20;
• for the II quarter - until July 20;
• for the III quarter - until October 20;
• for the IV quarter - until January 22, 2018

What is the form in which a single (simplified) tax return is submitted in 2017

Due to the fact that the form was approved long ago, there is still a field for OKATO. Write there OKTMO.

Literally in the last days of the VAT reporting period, the tax authorities had a computer failure. Because of this, they stopped accepting declarations for the 2nd quarter of 2017. Find out what to do now for those who reported at this time.

Conscientious taxpayers will receive VAT refunds faster

To reduce the term of the cameral office, and, consequently, to receive refunds, should be conscientious VAT payers, namely those to whom the tax authorities' risk management system assigned a low or medium level of risk. So the Federal Tax Service ordered. What other conditions must be met, read.

Is it possible for the seller to take VAT deduction if, when returning the goods, instead of an invoice, the buyer issued a FRT?

No doubt about it. UPD with the status "1" can replace the invoice in any situation, including the return of goods. This was confirmed by the Ministry of Finance.

The FTS has recently explained the procedure for making corrections to section 3 of the calculation of contributions. And now I have corrected these explanations. Instead of zeros in some of the specified fields, she asks to put dashes.

See which gifts are safer to pay premiums

You must pay dues if the gift has signs of incentive payments. After all, this is no longer a gift, but a salary, with all the ensuing consequences. Even the courts agree.

Liability for non-payment of insurance premiums will be toughened

The law is practically ready, introducing criminal liability up to imprisonment for non-payment of contributions. Find out who and how much they will attract, in what cases punishment can be avoided.

Attention! There is a risk of losing compensation from the FSS for "children's" benefits for part-time workers

Of course, not all. The payment of benefits for caring for a child up to 1.5 years old with part-time employment at the expense of the FSS is fixed by law. But it will not be possible to reimburse the social insurance benefit if the working day is formally reduced, for example, by 5 minutes. RF Armed Forces

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

Starting from the 1st quarter of 2017, the new form of this report.

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

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

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

Deadlines for submission of the UTII declaration and tax payment

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

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

In 2017, these terms will be:

Where are reporting and tax paid?

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

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

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

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

Reporting methods

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

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

Attention! For enterprises, upon submission of the declaration by a non-director, a simple power of attorney is drawn up on a letterhead for another official. In addition, some IFTS may still require you to provide an electronic form with the report, or that a special barcode is present on the declaration.

No activity - is there a zero declaration?

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

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

Read also:

2-NDFL certificate can be submitted without TIN

Therefore, it is recommended that all individual entrepreneurs and organizations that intend to stop the business for a while, deregister, and then re-apply for the start of such activities. Only in this case they will not have to send a declaration on UTII and pay this tax.

Important! The above means that zero declaration on UTII does not exist, and if the taxpayer submits it, it will be a mistake.

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

Download the declaration form for UTII 2018 in Ecxel format.

Download 2018 for individual entrepreneurs.

Instructions for filling out the declaration for UTII 2018

Title page

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

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

IN field " Taxable period» the code corresponding to the reporting period is recorded. You can see it in Appendix # 2.

Tax period codes:

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

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

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

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

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

The most commonly used codes are:

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

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

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

• "1" is the person in charge.
• "2" is his representative.

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

Section 1 - Amount of Tax Payable

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

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

It is written to line 010. Line 020 shall reflect the calculated amount of tax at this location. In the case when different types of activities are carried out according to one OKTMO code, the amount of tax for all of them is added up (values \u200b\u200bof line 040 of section 3) and is recorded in line 020 of section 1.

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

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

Section 2 - Calculation of UTII by type of activity

A separate page with section 2 must be completed:

• For each type of activity that is conducted within the boundaries of one municipality (OKTMO);
• For each OKTMO, but all of them should be geographically related to one tax office.

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

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

For example:

• In the case of providing personal services to the population - put 01.
• For veterinary services - code 02.
• When providing repair services vehicle and maintenance - 03.
• Etc.

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

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

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

For many business representatives, the submission of a single simplified declaration for the 2nd quarter of 2017 is a kind of lifesaver. We will tell you about this reporting form and whom it can help to avoid problems with tax authorities. Moreover, the deadline for its completion for the first half of 2017 is very close.

What form

The current form of the unified simplified tax return for the six months of 2017 (also EUD) was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. Interestingly, there have been no changes to this form since 2007. Therefore, the EUD has not lost its relevance. The only thing is that instead of the OKATO code, you must enter the OKTMO code.

You can download this reporting form from our website as follows.

The right to submit such reports is not affected, one or more taxes are paid to the budget by an enterprise or individual entrepreneur.

When will come in handy

Keep in mind that they submit a single simplified declaration not for the 2nd quarter of 2017, but for the entire first half of the year. It can be submitted subject to 2 conditions (clause 2 of article 80 of the Tax Code of the Russian Federation). If in the first 6 months of 2017 the company or merchant did not have any tax system or special regime:

1. Money movements in bank accounts / at the cash desk.
2. Objects of taxation.

The deadline for submitting this reporting form for the first half of 2017 is July 20, 2017 inclusive:

A single simplified declaration must be sent to:

• at the place of residence of an individual;
• location of the enterprise.

You can choose: either submit an EUD, or zero reports on the relevant taxes.

If you made a mistake with the EUD

What if a single simplified declaration for the 2nd quarter of 2017 is submitted, it turned out that the object is still available for some kind of tax?

A single simplified declaration in 2017 can be submitted to the IFTS:

• in paper form (letter of the Federal Tax Service dated 04.04.2014 No. GD-4-3 / 6132);
• in in electronic format (Requirements for the proper format are contained in the order of the Federal Tax Service dated 08.20.2007 No. MM-3-13 / 495).

• "3" - three months of the last quarter (for VAT);
• “6” - the reporting half-year, that is, 6 months (for income tax).