Do I need to submit zero declarations? Zero or single simplified declaration: what to choose? Organizational property tax: deadline for filing a declaration

Zero reporting is standard reporting forms that reflect the absence of activity. For example, when there is a company, but there is no activity. In this case, the organization is already registered and is listed as a taxpayer, depending on the chosen regime. Let's figure out what kind of reporting an individual entrepreneur needs to submit if there is zero reporting and how to report to legal entities?

In this situation, a number of questions arise: what constitutes zero reporting, its composition, how to submit zero reporting to the tax office, what sanctions are provided for delay or failure to submit. I’m also concerned about the process of submitting reports: do I need to fill out all the forms or is one sufficient? For example, does an individual entrepreneur on the OSN need to submit a balance sheet with zero reporting? Can the form be submitted by email or must it be submitted on paper? We figured it out and are ready to answer these and other questions.

What is a zero tax report?

Zero reporting is prepared in the absence of entrepreneurial activity during the tax period: there is no movement of funds through the current account and through the organization’s cash desk. They submit zero reports within the same time frame as regular ones. The composition of such reporting forms may differ depending on the type of taxation system of the company and the selected period.

Zero reporting on OSNO

For firms and entrepreneurs using the common system, the composition of declaration forms and other documents is as follows:

1. VAT return must be submitted quarterly by the 25th day following the end of the tax period.
2. Income tax return - the document must be submitted quarterly by the 28th day following the end of the tax period.
3. Property tax returns must be submitted quarterly by the 30th day following the end of the tax period.
4. A single calculation for insurance premiums is to submit reports quarterly by the 20th day following the end of the tax period. Even zero.
5. Accounting statements are required to be submitted once a year by March 31.

In the absence of cash flows and the emergence of taxable objects, you can fill out a single simplified declaration, which will replace income tax and VAT reports. It must be sent to the Federal Tax Service by the 20th after the end of the quarter. Individual entrepreneurs that do not have employees do not submit reports to the funds. Thus, the answer to the question “do I need to submit a zero VAT return?” - positive.

Zero reporting on the simplified tax system

Firms and entrepreneurs using the simplified tax system with employees need to submit a zero tax return under the simplified system once a year:

• until March 31 - for companies;
• until April 30 - for individual entrepreneurs.

Zero reporting to the Pension Fund (SZV-M) - until the 15th day of each month and the Social Insurance Fund (4-FSS) - until the 20th day of the month following the quarter. By the way, you can also fill out a single simplified declaration form. This is stated in the letter of the Ministry of Finance dated 08.08.2011 No. AS-4-3/12847@. Therefore, zero reporting of individual entrepreneurs on the simplified tax system in 2020 does not have any special features.

The rules for filling out zero reporting on the simplified tax system (for LLC or individual entrepreneur) depend on the selected taxation object. In the simplified mode, there are only two options: income or income minus expenses. Each option has its own nuances for filling out a tax return.

Features for the simplified tax system “Income”:

1. It is mandatory to fill out the title page of the zero declaration, as well as sections 1.1 and 2.1.
2. Enter information about the taxpayer according to the general rules.
3. Submit a zero declaration to the Federal Tax Service at the location of the economic entity.

Features for the simplified tax system “Income minus expenses”:

1. The title page, as well as sections No. 1.2 and 2.2 of the zero form, are required to be filled out.
2. If the company has separate divisions, then there is no need to file a separate declaration under the simplified tax system.
3. If a company has no income, this does not mean that information about the costs incurred need not be included in the zero declaration. Provide information about expenses incurred in accordance with accounting data and/or supporting documents.

Zero reporting for UTII

As for sending a report without data to UTII, everything is not so simple. The tax office does not accept blank imputed tax reports. On imputation, tax calculation does not depend on income received and expenses incurred. Even if no activity was carried out and the taxpayer was not deregistered, he is required to pay tax and prepare reports.

Therefore, it is unacceptable to take “zero” marks for UTII. Fill out the tax return according to the general rules:

1. On the title page of the zero declaration, indicate information about the taxpayer. Indicate the code of the Federal Tax Service to which you are submitting reports.
2. Start filling out from the second section. If the company is engaged in several types of activities at once, fill out the section separately for each type.
3. If activities are carried out at different registration addresses, then section No. 2 must be filled out separately for each OKTMO.
4. Enter the activity code in line 010, according to Appendix No. 5.
5. We enter OKTMO in line 030. You can find out the code on the official website of the Federal Tax Service.
6. Lines 040-110 are filled with information about the calculation of UTII.
7. Column 3 on lines 070-090 should be filled out if the economic entity has just switched to imputation or withdrawn from this taxation regime.
8. Fill out Section 3 with the amounts of tax payable. In this case, take into account the amounts of insurance premiums and benefits reflected in section No. 2. Reduce the tax payable by these amounts.
9. Please fill out Section 1 at the very end.

The deadline for sending the report is the 20th day of the month following the end of the quarter. Accounting statements and reporting to funds can be submitted as zero.

Zero accounting statements

The composition of the financial reporting forms is approved by Order of the Ministry of Finance No. 66n. key forms:

1. Cash flow statement.
2. Report on the intended use of funds.
3. Appendixes to the balance sheet.

An important point: when preparing financial statements, you also cannot leave all balance sheet columns empty. The organization has an authorized capital, possibly funds in an account or in the cash register, and some property. If there are no business transactions during the reporting period, these figures should be reflected in the financial statements.

Features for Entrepreneurs

Individual entrepreneurs are required to pay insurance premiums for themselves. Even if the business activity of a merchant is suspended, fees will still have to be paid.

Amount of insurance premiums paid by individual entrepreneurs for themselves:

Important! Insurance premiums paid by individual entrepreneurs for themselves can be taken into account when taxing the simplified tax system or UTII. Accrued contributions reduce taxes payable to the budget.

Zero reporting to the Pension Fund

Pension reporting for 2020 consists of only two forms. This is the monthly form SZV-M and the annual report SZV-STAZH. Information from pension reports discloses information about the insured persons: working citizens, as well as their insurance experience.

According to the rules for filling out reporting forms, pension forms should include information about all employees of the company who are in labor or civil relations with the employer. In other words, the reports include those employees with whom employment or civil law contracts have been concluded.

The latest recommendations from officials have adjusted the procedure for filling out forms. Now it is necessary to include in the report all working citizens, regardless of whether a contract has been concluded with them or not. Thus, Article 16 of the Labor Code of the Russian Federation states that labor relations arise from the moment an employee is allowed to perform duties. That is, with actual permission to work. Therefore, the presence of a well-drafted contract does not matter. Information about such an employee should be included in the report.

The opinion of officials towards employees who do not receive wages has also changed. For example, an employee took a long unpaid leave. Information about it is still included in pension reporting. After all, the employment relationship is not interrupted, and the contract is not terminated during the vacation.

If the company’s activities are temporarily suspended, and there are not a single employee on staff, then submit “zeros” in the SZV-M form. In the report, fill in information about the policyholder, indicate the reporting period, but leave the tabular part empty. Submit SZV-M monthly, no later than the 15th day of the month following the reporting month.

Can a director not receive a salary?

Since mandatory insurance contributions are calculated from wages, the question arises: is the company registered, has one director, but there is no salary? Many organizations in which the founder is a director do not pay wages in the absence of activity.

If claims arise from regulatory authorities, you can refer to the letter of the Ministry of Finance dated 09/07/2009 No. 03-04-07-02/13, which states that if an employment contract has not been concluded with the director, then the responsibilities for calculating wages there is no charge. According to Art. 273 of the Labor Code of the Russian Federation, the sole founder cannot conclude an employment contract with himself. Subsequent payments, subject to profit, will be considered dividends. In addition, the Russian Pension Fund believes that submitting a blank SZV-M report in this case is also not necessary.

However, already in 2018, the opinion of officials changed - see Letter of the Ministry of Labor of Russia dated March 16, 2018 N 17-4/10/B-1846. Now in SZV-M a director without a salary must be submitted to the Pension Fund. Consequently, if the company had only the founder, who is also the director, who did not receive a salary, then until 2018 zero reporting was submitted. Now information about the sole founder-director must be sent to the Pension Fund. Moreover, it makes no difference whether an employment or civil contract has been concluded with him and whether there are wages accrued.

SZV-M for the founder - director without salary must be submitted to the Pension Fund. Also include information about the founder if an employment or civil law contract has not been concluded with him.

Zero reporting on the SZV-STAZH form

We will separately outline the requirements for submitting the SZV-STAZH pension form. Does the Pension Fund need zero?

To answer the question, let's look at the structure of the form itself. In general, the report is not intended to send an empty table. For example, when filling out SZV-STAZH electronically, the filling program will not allow you to generate a report without information about the insured persons.

Consequently, the answer to the question “is it necessary to register an annual SZV-STAZH if there is no information” is unambiguous. There is no need to pass zeros. A completely different question is how a company functions without employees or even a founder. Controllers are skeptical about such circumstances.

Officials came to the conclusion that an economic entity cannot function without leadership. Consequently, SZV-STAZH will have to include a founder or director working without salary or contract. The rules are the same as for SZV-M.

Zero reporting to Social Security

It is necessary to submit a quarterly report to the Social Insurance Fund in form 4-FSS. Also, policyholders are required to annually confirm the main type of economic activity in order to receive tariff discounts.

In both cases, reporting may be zero. That is, if the company did not conduct business, did not receive income, did not make contributions to employees, then there is nothing to reflect in the 4-FSS and confirmation. But even if there is no information, you need to submit zeros to the FSS. There are no exceptions.

We fill out the zero form according to the general rules. We indicate information about the policyholder; the remaining tables and sections of the 4-FSS calculation remain empty.

Check your outstanding personal injury contributions. If there are debts, information about them will have to be included in the report. After paying the debt, include information about the payment order in the appropriate tables of the zero reporting form.

Is it necessary to confirm the type of activity if there is no revenue during the reporting period? Yes, you need to submit a certificate and application. Submit a certificate and application, even if the company’s activities have actually been suspended. In the documents, write down information about your company, indicate the code of the type of economic activity. In the information on income for the reporting period, enter zeros (FSS of the Russian Federation dated February 8, 2017 N 02-09-11/16-07-2827).

What happens if you do not send zero reporting?

If the taxpayer does not report on time, he will be fined. Zero reporting of an LLC or individual entrepreneur is no exception. Failure to submit reports will entail sanctions from the tax inspectorate in the form of monetary penalties:

• from the organization - 1000 rubles;
• from officials - from 300 to 500 rubles.

In addition, the Federal Tax Service has the right to block the company’s current account if reports are not submitted within 10 days after the due date.

For failure to submit a zero calculation 4-FSS, Social Insurance provides for similar penalties (Article 15.33 of the Administrative Code):

• the organization will be fined in the amount of 1000 rubles;
• for a responsible official, the fine will be from 300 to 500 rubles.

Special services for preparing zero reporting

There are many special services for preparing and submitting zero 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 a small amount of 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, it itself will remind you what zero reporting needs to be submitted and will offer to generate the necessary documents. All that is required from the individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

After the reports have been generated, they can be sent to recipients directly via the Internet (this service is paid for by all operators, including 1C), or they can be printed and sent to all recipients by mail or delivered in person. In any case, the use of special services significantly saves time and can help not only an individual entrepreneur, but also an experienced accountant who manages several companies and entrepreneurs, some of which need to pass the “zero” mark. Indeed, in this case, they also will not have to monitor the deadlines of all reports, and also spend extra effort on filling out forms on their own. The service allows you to do this in literally three clicks.

Do I need to confirm my right to zero reporting?

Typically, inspection authorities do not require additional documents to confirm zero reporting. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes inspection authorities can contact the bank where the company’s current account is located and request a cash flow statement. All the necessary information will be obtained from it.

On the updated form of the VAT tax return submitted starting from the reporting for the 1st quarter of 2017. Is it necessary to submit a zero VAT return in 2019?

Do I need to submit a zero VAT return?

All VAT payers must submit a VAT return (Clause 5, Article 174 of the Tax Code of the Russian Federation). Let us recall that VAT payers are (clause 1 of Article 143 of the Tax Code of the Russian Federation):

• organizations on OSNO;
• IP on OSNO;
• persons recognized as payers in connection with the movement of goods across the customs border of the EAEU.

Therefore, even if an organization or individual entrepreneur does not move goods across the customs border of the Russian Federation, but is not exempt from fulfilling the duties of a taxpayer in accordance with Art. 145, 145.1 of the Tax Code of the Russian Federation and are on OSNO, they will be VAT payers. It does not matter whether any VAT-related transactions were carried out in a particular quarter. This means that even if there is no data to fill out the declaration, you will have to submit a zero report (Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033).

Otherwise, the taxpayer may be fined. The fine for failure to submit a zero VAT return is 1,000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation).

Zero VAT return: which sheets to submit?

The answer to the question of which sheets to submit and how to fill out a zero VAT return is contained in the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@.

In accordance with the Procedure for filling out a VAT tax return (Appendix No. 2 to the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@), all taxpayers must include in the VAT tax return (clause 3 of the Filling Out Procedure) :

• Title page;
• Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer.”

We explained in ours how a VAT return is filled out and provided a corresponding example. Naturally, in the zero VAT return, dashes are added in lines 030-080 of section 1.

How to submit a zero VAT return

Despite the fact that the VAT return is submitted with zeros, it must still be submitted electronically. Otherwise, it will be considered undelivered. It must be submitted no later than the 25th day of the month following the expired quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Let us also recall that if in the reporting quarter the organization not only did not have an object of VAT taxation, but also had no cash flows at the cash desk or in bank accounts, instead of a separate VAT return, you can submit (

It often happens that at the beginning of activity, after registering an LLC or individual entrepreneur, it is not possible to start your own business for several reporting periods. As a result, there are expenses, but no income. Or there are no business transactions. And here the question arises: “Is it necessary to report to the tax authorities or the Pension Fund in the absence of activity?” The answer is clear - they are required to report within the appropriate deadlines, submitting zero declarations or calculations, so as not to receive a fine. This applies to all taxpayers, organizations, and individual entrepreneurs, no matter what tax system they are on. The mere fact of lack of activity is not a violation. But for failure to submit (late submission) of zero declarations, fines in the amount of 1000 rubles are provided.

Who submits a zero declaration under the simplified tax system

LLCs and individual entrepreneurs must submit a zero declaration under the simplified tax system in the form KND-1152017. It assumes the presence of a zero book of income and expenses. You can show the expenses reflected in KUDiR in the declaration according to the simplified tax system with the object (Income minus expenses) and then transfer them to the next period. KUDiR is not registered with the tax office.

A zero declaration is submitted if during the reporting year there was activity, but there was no income, or for a newly registered organization or individual entrepreneur whose financial and economic activities were not carried out.

Features of filling out a declaration according to the simplified tax system

The first page of the declaration does not cause any difficulty when filling out. It indicates the TIN and KPP (individual entrepreneurs indicate only the TIN). Next, enter the adjustment number – “0”, tax period – “34”, reporting year – indicate the year of filing the declaration, tax authority code – the first 4 digits of the Taxpayer Identification Number (TIN). The full name of the individual entrepreneur or the name of the organization is indicated. The “OKVED” column contains Rosstat data. At the end of the page the director's full name, date, signature and seal (if any) are indicated.

On page 2 of the declaration, almost all lines have a dash, with the exception of the following lines:

• 001 - write “1” or “2” (depending on the object of taxation).
• 010 - indicate OKTMO code.
• 020 - advance payment amount, no later than April 25
• 080 - data is correlated with line 020.

On page 3 of the declaration, dashes are placed in all lines except page 201, where the tax rate is indicated (6 or 15 depending on the region).

TIN and KPP are indicated on each page of the declaration.

Deadlines for submitting a zero declaration of the simplified tax system

Zero declaration on UTII

There is no sample of a zero UTII declaration, since the law does not provide for the submission of such declarations. If there is no activity falling under UTII, then the taxpayer is deregistered as a UTII payer. To do this, you need to fill out an application in the form UTII-3 for an LLC or UTII-4 for an individual entrepreneur. But at the same time, he has the right to switch to the simplified tax system from next month.

Who submits a single (simplified) zero tax return

Organizations and individual entrepreneurs located on OSNO are required to submit a single (simplified) tax return in the form KND-1151085 for the quarter in which there were no movements in the cash register or current account, and there was no land, transport or other taxable items. This fact is monitored by the tax authorities. For all taxpayers who have submitted such a declaration, the tax authority requests the banks for movements in their current accounts.

Features of filling out a single (simplified) tax return

Page 1 of the declaration.
It indicates the TIN and KPP (individual entrepreneurs indicate only the TIN). Next, enter the type of document - “1” - primary, reporting year - indicate the year of filing the declaration, enter the tax authority code - the first 4 digits of the TIN. The full name of the individual entrepreneur or the name of the organization is indicated. OKTMO codes are indicated for each region. The “OKVED” column contains Rosstat data. At the end of the page the director's full name, date, signature and seal (if any) are indicated.

Next, fill out the table, which includes all zero taxes:
The first column indicates taxes: VAT, income tax, property tax. Personal income tax is not included here. The second column indicates the head of the Tax Code of the Russian Federation, the third - the tax (reporting period) and the fourth - the quarter number.
Organizations, along with a single (simplified) declaration, submit financial statements: balance sheet and profit and loss account.

Designations:
Tax reporting period: 3 – for a quarter, 0 – for a year.
The tax period for tax is a calendar year, with reporting periods: quarter, half-year and nine months, then the tax (reporting) period is reflected - per quarter - 3; - half-year - 6; - 9 months - 9; — year — 0.

Page 2– intended for individuals without a TIN.

Deadlines for submitting a single (simplified) zero tax return

• 1st quarter - until 20.04,
• 2nd quarter - until 20.07,
• 3rd quarter - until 20.10,
• 4th quarter - until 20.01.

If at least one transaction appears on the cash register, current account, or objects of taxation appear (land, transport, etc.), then you will have to report for each tax separately.

Who submits a zero VAT return?

Organizations and individual entrepreneurs located on OSNO are required to submit zero declarations in the form KND-1151001 in the absence of taxable items and VAT deductions. Starting from 2015, the zero declaration must be submitted electronically.

Features of filling out a zero VAT return

Only page 1 and page 2 are filled out in the declaration.
It indicates the TIN and KPP for the organization, individual entrepreneurs indicate only the TIN.
Place code: 400,
Tax period code: 1st quarter -21, 2nd quarter - 22, 3rd quarter - 23, 4th quarter - 24.
Each region has its own OKTMO codes, the BCC for VAT is uniform throughout Russia.

Deadlines for filing a zero VAT return

Available quarterly within the following terms:

• 1st quarter - until 20.04,
• 2nd quarter - until 20.07,
• 3rd quarter - until 20.10,
• 4th quarter - until 20.01.

Who submits a zero income tax return?

Organizations on OSNO that have movement on their accounts, in the absence of taxable income and expenses, submit zero income tax returns in the form KND 1151006.

Features of filling out a zero income tax return

Only the Title Page, pages 2,3 Section 1 (1.1, 1.2) and Sheet 02 are filled out in the declaration.
If the taxpayer does not calculate monthly advance payments of income tax, then Subsection 1.2 of Section 1 (page 3) is not submitted.

Designations:
Codes by location (accounting):

• 213 – at the place of registration of the largest taxpayer;
• 214 – at the location of the Russian organization;
• 221 – at the location of a separate division of a Russian organization that has a separate balance sheet;
• 245 – at the place of registration with the tax authority of the foreign organization;
• 281 – at the location of the real estate property (in respect of which a separate procedure for calculating and paying tax has been established).

The OKTMO codes for each region are different, the KBK of the Income Tax is the same for everyone.

Codes for reorganization and liquidation:

• "1" - for conversion;
• "2" - for merging;
• "3" - for separation;
• “4” - for joining;
• “5” or a dash - for division with simultaneous addition.

Deadlines for filing a zero income tax return

• 1st quarter - until 28.04
• 2nd quarter – until 28.07
• 3rd quarter – until 28.10
• 4th quarter – until 28.03.

Tax period codes (cumulative):

• 21 - 1st quarter,
• 31 – Half year,
• 33 - 9 months,
• 34 - Year.
• 50 - Upon liquidation

Who submits a zero declaration 3-NDFL

Individual entrepreneurs under the general regime are required to submit Declaration 3-NDFL in the form KND-1151020 if there is movement on accounts, but in the absence of taxable income and expenses.

Features of filling out the zero declaration 3-NDFL

In the declaration, only page 1 and page 2 are filled in, all other sections and sheets (section 1, section 6, sheet A, sheet B, sheets C, D1, G1) remain empty.

Notation.
Taxpayer category codes:

• 720 - IP;
• 730 - notary;
• 740 - lawyer;
• 760 - other individual;
• 770 - individual entrepreneur head of a peasant (farm) enterprise.

Country code: Code 643 - Russia.
Document type code: Code 21 - passport.
Tax period (code): 34 (upon liquidation - 50).

Deadlines for submitting a zero declaration 3-NDFL

The declaration is submitted once a year, before April 30, the year following the reporting year. When deregistering an individual entrepreneur, the declaration is submitted for less than a full year.

The individual entrepreneur has the obligation, simultaneously with 3-NDFL, to submit 4-NDFL to the tax authority, which indicates the amount of expected income for the year. If in the current period the expected income is not confirmed by more than 50%, then a new 4-NDFL declaration is submitted.

Who submits zero accounting reports

Organizations located on OSNO are required to submit a zero balance sheet and a zero profit and loss statement in the form KND-0710099.

Features of filling out a zero balance

The balance sheet is never completely empty, since at the time of creation the LLC forms an authorized capital. For example, the authorized capital of an LLC is 15,000 rubles. Then, depending on the method of forming the authorized capital, the balance will look like this.

1. The authorized capital is formed by the following materials: In the balance sheet assets on line 1210 (Reserves) - 15, on line 1200 (total for section 2) - 15, on line 1600 (Balance) 15;
   
2. The authorized capital is formed by the following funds:
   The balance sheet assets on line 1250 (Cash) - 15, on line 1200 (total for section 2) - 15, on line 1600 (Balance) 15;
   In the balance sheet liability on line 1310 (Authorized capital) we set 15, on line 1300 (Total for section 3) -15, and on line 1700 (Balance Sheet) we also set 15.

Taxpayer Identification Number (TIN) and checkpoint are indicated on all pages. The title page indicates the OKPO code (type of activity), form of ownership (according to OKFS), and legal form (according to OKOPF). Unit of measurement: thousand rubles. (OKEY code 384). All other lines of the balance sheet are marked with a dash, with the exception of the above lines relating to the authorized capital.

Deadlines for submitting zero balance

Zero balance is due quarterly within the following terms:

• 1st quarter - until 30.04
• 2nd quarter - until 30.07
• 3rd quarter - until 30.10
• 4th quarter (annual) - until 30.03.

As noted earlier, the balance cannot be completely empty. For late submission of the balance, a fine of 200 rubles is provided.

Features of filling out a zero profit and loss statement

Taxpayer Identification Number (TIN) and checkpoint are indicated on all pages. The title page indicates the OKPO code (type of activity), form of ownership (according to OKFS), and legal form (according to OKOPF). Unit of measurement: thousand rubles. (OKEY code 384). All lines in the report are indicated with dashes.

Deadlines for submitting a zero profit and loss statement

The zero report is submitted quarterly within the following deadlines:

• 1 sq. — until 30.04
• 2 sq. — until 30.07
• 3 sq. — until 30.10
• 4 sq. (annual) - until March 30.

For late submission of a zero profit and loss statement, a fine of 200 rubles is provided.

Zero declaration 2-NDFL

There is no sample 2-NDFL zero declaration, since the law does not provide for the submission of such declarations.

But the tax authorities require you to report the reason for non-accrual and non-payment of wages. The letter is drawn up in any form addressed to the head of the inspection in 2 copies. The text is something like this: “Due to the lack of a portfolio of orders and the preparatory work for organizing a business, business transactions were not carried out, wages were not accrued, and there was no movement on the current account. It is planned to begin operations next year.”

The tax authority, having received such a letter, will consider your organization to be operating and will not take measures to force the liquidation of your company.

Reporting to extra-budgetary funds

If an individual entrepreneur does not operate and does not have employees, he still must pay fixed contributions to the Pension Fund for himself. In this case, there is no need to submit a report to the PRF.

Unlike an individual entrepreneur, a director in an organization is an employee and must be accountable for him even if wages are not accrued. That is, you need to submit zero reports RSV-1, 4-FSS.

Zero reporting on corporate property tax, water, land, transport, etc.

If an organization does not own taxable property, it is not recognized as a payer of corporate property tax and is not required to submit a zero property tax return.
If an organization does not own or use land, then it is not required to submit a zero land tax return.
If an organization does not own vehicles registered with the traffic police, then it is not required to submit a zero transport tax return.
Hence the conclusion for all other taxes not listed in this article that in the absence of objects of taxation there is no obligation to submit zero declarations.

Has activity been temporarily suspended? Have you decided to take a break or change the direction of your business? Today information is for you. Don’t forget about tax reporting, because a temporary suspension of work does not stop the obligation to submit tax returns.

To begin with, let’s define what “zero” reporting is. As such, there is no definition of the concept of “zero” reporting; it applies to reporting with zero indicators. This means that if you need to provide “zero” reporting, you should use unified standard reporting forms; you do not need to look for specialized forms for this.

Often businessmen believe that, having no taxes to pay, they are not required to report to the tax authorities. This is wrong. Tax, accounting, and reporting to funds are provided regardless of the activities or inaction of the entrepreneur and organization.

By registering an enterprise or business, you become a taxpayer, and it is based on the reports provided that the tax and other services determine the amount of tax penalties. If the report is not filed, this does not mean that the tax is automatically zero; the tax office cannot determine the amount of tax to be paid and punishes you for not submitting the report on time.

Therefore, even if no activity is carried out at all, reporting must be provided within the approved time frame.

For example, Vasilyeva V.S. registered as an individual entrepreneur with the activity of tailoring clothes for individual orders. I wanted to carry out entrepreneurial activities in my studio. But after that I decided not to do this and did not conduct any activities and did not provide reports. She was surprised that she was required to report according to OSNO with reporting on VAT, personal income tax and pay contributions to the Funds. This means that the obligation to report according to the chosen taxation system exists even in the absence of activity or incurring a loss under it.

The deadlines for submitting “zero” reports for individual entrepreneurs and organizations correspond to the reporting periods for the taxes for which they are payers. The frequency of reporting to the Pension Fund and Social Insurance Fund is determined in a similar way. In most cases, reporting will have to be submitted quarterly and based on the results of the reporting year.

The composition of “zero” reporting may differ depending on the type of individual entrepreneur taxation system and the reporting period.

Zero reporting for individual entrepreneurs on OSNO

For entrepreneurs using the general system, the composition of the reports is as follows:

VAT returns are submitted quarterly by the 25th day following the end of the tax period. The “zero” declaration is submitted within the same time frame.

3-NDFL for individual entrepreneurs using OSNO is provided until April 30 of the next year; if there were no transactions, we also submit zero information.

Taxes in all modes

Payers of water tax (who use water resources and have a license to do so) are required to submit a “zero” declaration to the tax authority, even if there is no object of taxation in the reporting period. In this case, it does not matter whether the fence was made or the water area was not used. The declaration is submitted quarterly by the 20th of the next month. If an individual entrepreneur is not a payer of this tax, then there is no need to provide a “zero” declaration.

A similar rule applies to payers of mineral extraction tax (MET). The declaration must be sent by the license holder to the Federal Tax Service before the end of the month following the reporting month.

The land tax and transport entrepreneur pays as an individual and does not submit a declaration. Payment is made based on notifications from the tax office.

In the absence of cash flows and the emergence of taxable objects, you can fill out a single simplified declaration, which will replace VAT and water reports. It must be sent to the Federal Tax Service by the 20th after the end of the quarter.

If an individual entrepreneur is a payer of excise taxes or mineral extraction tax, he must submit “zero” tax returns - it will not be possible to include these taxes in a single (simplified) tax return, since the filing period for these declarations is every month (only quarterly and annual taxes).

Gambling business tax - the status of a payer of this tax (and therefore the obligation to submit reports on it) applies only to those individual entrepreneurs who actually operate in the gambling business. At the same time, temporary non-use of facilities installed in gambling establishments cannot serve as a basis for releasing payers from the obligation to pay gambling tax and submit “zero” declarations. Such a report must be submitted before the 20th day of the month following the previous one. Accordingly, the gambling business tax return cannot be “zero”. If an individual entrepreneur has closed all taxable objects and deregistered them, then he ceases to be a payer of this tax and there is no longer a need to file a declaration for it.

Reporting for employees (for all taxation systems)

Calculation of insurance premiums (DAM). Submitted quarterly, no later than the 30th day of the month following the billing (reporting) period. It may have zero indicators if employees, for example, are on leave without pay.

Individual entrepreneurs that do not have employees and are not registered as employers do not submit reports to the funds.

Individual entrepreneurs who are registered with the Social Insurance Fund submit zero calculations even in the absence of employees (for example, upon dismissal). In order not to submit “zeros”, the individual entrepreneur must be deregistered as an employer.

SZV-M, SZV-STAZH, ODV-1 - are submitted to the Pension Fund and cannot be zero. If you have employees, you need to submit the form regardless of accruals. If there are no employees, reports are not submitted.

Reporting to the Social Insurance Fund (4-FSS) - if an individual entrepreneur is registered with the fund, then even if he does not conduct activities and there are no employees, the report must be submitted by the 20th day (25th day, if electronically) of the next month, after the reporting quarter. An individual entrepreneur who is not registered does not provide reporting.

There are two forms for personal income tax - 2-NDFL and 6-NDFL. If there was no income paid to individuals during the tax period, these forms are not submitted. That is, there are no “zero” personal income tax reports.

Zero reporting of individual entrepreneurs on the simplified tax system

Entrepreneurs using a simplified tax system who did not conduct business and, accordingly, did not receive income or have expenses, submit a zero declaration under the simplified taxation system once a year until April 30. Note: if the activity was carried out, then even with zero income, the individual entrepreneur is obliged to pay the minimum tax, using the simplified “income minus expenses”.

By the way, if no activity was carried out, you can also fill out a single simplified declaration form (its due date is no later than January 20 of the next year).

Zero reporting of individual entrepreneurs on UTII

As for providing “zero” reporting on UTII, everything is not so simple. The tax office does not accept reports with zero figures for imputed tax. In imputation, tax calculation does not depend on income received and expenses incurred. The tax is calculated, as we remember, on the imputed income, and not on the actual income received. Even if no activity was carried out and the taxpayer was not deregistered, he is required to pay tax and prepare reports. The deadline for sending the report is the 20th day of the month following the end of the quarter.

Zero reporting for individual entrepreneurs Unified agricultural tax

If no activity was carried out, then a declaration with zero indicators is submitted. The deadline for submitting the “zero” Unified Agricultural Tax declaration for entrepreneurs is until April 30 of the year following the reporting year, that is, for 2017, individual entrepreneurs submit the “zero” declaration by April 30, 2018.

Zero reporting for individual entrepreneurs when combining modes

But what to do if the application for registration of an individual entrepreneur or LLC indicates several types of business activities, while one or two of them are transferred to UTII or a patent? There is a risk that in this case, the payer of UTII or a patent will be fined for failure to submit “zero” declarations under the OSNO, so we recommend switching to the “simplified” form immediately after registration and submitting “zero” declarations under the simplified tax system, combining two modes.

When combining regimes, for example, the simplified tax system and a patent or the basic tax system and UTII, when carrying out one type of activity for another taxpayer, zero reporting should be provided.

Conclusion

For all other taxes and fees, except for personal income tax, VAT (if on OSNO), gambling tax, declarations under the simplified tax system, social insurance system and calculation of insurance premiums, if the taxpayer does not have a taxable base, then there is no need to submit a zero declaration for these taxes . If you apply UTII and do not carry out activities, you must deregister, because Even without carrying out activities, you will have to pay tax.

If, as a result of calculating taxes in the billing period, an individual entrepreneur received zero rubles for payment, the declaration is submitted as usual. A zero indicator in the “Tax Payable” column does not cancel the obligation to report by submitting a tax return.

By the way, if the declaration is “zero”, this does not mean that you can not submit it or submit it whenever you want: for violating the deadline for submitting the “zero” declaration you will be fined 1000 rubles.

It is convenient to submit a single (simplified) tax return using OSNO.

How to submit “zero” reporting as an individual entrepreneur

The methods for submitting a zero declaration also do not differ from the methods for submitting standard reports. All reports, except VAT, can be provided on paper. VAT is accepted only electronically, with rare exceptions.

You can easily prepare and submit a zero declaration using the online service “My Business - Internet Accounting for Small Businesses”. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by following this link.

Not always and not every entrepreneurial activity ultimately turns out to be successful. Or, for some reason, the entrepreneur suspends his own business. In both cases, he is obliged to submit reports to the Federal Tax Service. For this situation, there is a zero declaration for individual entrepreneurs.

General concept of zero declaration

Taxes are mandatory payments that cannot be waived or avoided, especially for those engaged in business activities. When receiving a profit, the individual entrepreneur must reflect the amount in a special declaration, however, there are cases when no profit was received for a particular quarter. This does not exempt the taxpayer from filing reports. In such cases, a zero declaration is submitted, which has its own deadlines, filling rules and a number of other nuances.

Thus, an individual entrepreneur provides evidence of the lack of receipt of funds and notifies the tax office about this. If the individual entrepreneur did not conduct actual activities, then “zero” is also rented until the official closure. Timely filing of a zero-income declaration is a prerequisite for any organization, individual entrepreneur and certain categories of individuals. Only in this way can you avoid problems with the tax office, as well as save yourself from fines. There will be no difficulties when filling out this document, since the zero declaration form is quite simple.

What is a zero declaration of individual entrepreneurs?

Many of us have the desire to have our own business, but the burden of being an individual entrepreneur can be overwhelming. Competition, liquidation, bankruptcy or closure of a business - no matter how things go in the business, reporting to the tax authorities must be provided without fail; ignoring this obligation is strictly prohibited.

It is considered quite normal that an individual entrepreneur is in a state of temporary inactivity. In other words, its commercial and economic activities may not be carried out. However, in this case, a zero declaration of the individual entrepreneur is submitted, which is submitted to the appropriate tax office at the place of registration of his own business. This rule applies to entrepreneurs of all categories and fields of activity.

A zero declaration of individual entrepreneurs allows you to show regulatory authorities that the company actually exists, reports, but has been inactive for some time. The essence of this type of declaration is that a tax base will not be formed, but evidence of lack of income will be taken into account and reflected. This is extremely important, since the indicators of the tax base are used to calculate payments received to the state treasury.

Do I need to take zero marks?

The attention of the tax inspector is drawn to organizations and individual entrepreneurs that show large amounts of profit or, conversely, “zero” turnover. Sooner or later an audit will come, it is better to meet it with a full package of declarations that were accepted by the tax authority when submitting reports, otherwise a fine and consequences cannot be avoided.

Due to their own incompetence in this matter, some novice entrepreneurs believe that a zero declaration is an excellent way to hide their actual income. Not everything is as simple as it might seem at first glance. For such cases, a whole analysis of the company’s accounts is carried out, an inspection of the territory to determine its actual location, counter checks are set up, and relationships with all possible counterparties are checked. As a result, if you hide your income, you can end up with a criminal sentence.

No complex operations are required. It is enough to understand what a zero tax return is, study the nuances of filling it out and the deadlines for submitting it, then there will never be any problems with tax inspectors.

What is the simplified tax system?

When starting his business activity, the taxpayer chooses the main object of taxation, based on which the form of the declaration itself, the rules for filling it out and submitting it will depend. One of the most popular types of tax systems is the simplified tax system. In this case, a zero declaration is also filled out if no funds have passed through the accounts for the whole year. There is simply no tax base with such a reporting system.

For example, a “zero” can be submitted at the initial stage of a company’s activities, when registration has just been completed, or vice versa, if the business did not bring any results and turned out to be unprofitable. If an organization submitted information to the tax office for liquidation in the middle of the year, then a zero declaration is submitted for an incomplete year.

Submitting reports to the simplified tax system

As mentioned earlier, the simplified taxation system is the most attractive reporting system. In this case, a zero declaration is submitted, which is also attractive because it is easy to fill out and submit to the tax office. Moreover, it does not matter at all what object of taxation is chosen, the “zero” can be surrendered in any case.

There is one caveat. When choosing the object of taxation “income”, the tax base will be absent, as well as the receipt of profit. If the object is “income minus expenses,” even if a loss occurs, then it is necessary to pay a tax in the amount of 1% of the amount of income.

Thus, a zero declaration of the individual entrepreneur of the simplified tax system can be submitted only under conditions when the company did not operate and there were no income.

Why submit zero individual entrepreneur declarations to the simplified tax system?

Individual entrepreneurs and any organizations are required to submit information on the results of their activities for the reporting period. The tax inspectorate does not care at all whether the taxpayer had income or not. Of interest is the result, which the inspectors subsequently work with. It is the zero declaration that is important so that you can correctly submit information at the initial stage of your business or, conversely, when closing it, when the main profit indicators are missing.

There are many factors that prompt a taxpayer to submit “zero” information, and this is sometimes done in order to prevent penalties from government officials or when there is an urgent need, for example, when the activities of an individual entrepreneur are closed. Every entrepreneur must know when he can submit zero indicators and how correct this is.

Reasons for submitting reports

As mentioned earlier, every year at the end of the tax period, entrepreneurs using the simplified tax system must submit information about their income to the tax office. The main reasons for this may be the absence of any activity for the entire tax period or zero profit figures. There are also reasons for this:

• registration with the tax authority and registration of one’s activities when financial activities have not yet been carried out;
• earning zero profit due to ineffective business management;
• seasonal income generation.

As a result of all this, you need to understand that “zero” can simply save a business from unnecessary checks and give impetus to proper and legal development. All that remains is to understand the procedure for completing the document.

Filling procedure

For any entrepreneur, filling out a zero declaration will seem quite simple and convenient. You can always download a ready-made form on a specialized website or ask the tax office staff. The form of the document forms is similar to all other declarations, but there are more dashes than any data.

Looking through the finished sample zero declaration, you can highlight several main points:

• an individual entrepreneur fills out the first page of the document with his own hand, correctly indicating his information (TIN, OGRNIP, OKVED, OKTMO code, and so on);
• the remaining pages contain dashes, with the exception of lines 001, 002, 003 201;
• there is no need to make any calculations.

You should fill out the declaration with a black gel pen and strictly block letters. Neglecting these simple requirements will lead to the fact that the document will simply not be accepted and will be forced to redo it. All pages must be numbered and amounts must be indicated in rubles. Only completed pages are returned, empty pages are not. If there is an existing seal, it is placed only on the first sheet of the declaration in the appropriate place. No stitching or binding.

Rules for submitting a declaration

After filling out the zero declaration, you should understand the basic rules for its submission. This is a question that new entrepreneurs often face. As a rule, the tax authorities, where the main sample of the zero declaration of the simplified tax system and individual entrepreneurs are located, indicate the deadlines and rules for submission. This information is also contained in production calendars, but it is better to immediately note and remember a few rules for yourself.

The choice of form depends on the type of taxable object; it is important not to confuse anything. An individual entrepreneur can submit a zero declaration in several ways:

• in personal presence at the tax authority at the place of registration of the business with the provision of an identification document (2 copies are made);
• through telecommunication channels (TCC), which are available in all tax services that work with electronic reporting;
• through the post office, by registered mail with notification.

If an individual entrepreneur submits a declaration in person, the document should be printed in duplicate. It is very important to have a second copy on hand, so that later you will always be able to document the reports submitted on time.

Penalties for late submission of declarations

The principle of work in tax inspectorates is strict adherence to deadlines. All their work is controlled by the Federal Tax Service, which, in turn, sets its own requirements and deadlines. To ensure timely submission of reports, all methods are provided, including a sample zero declaration for individual entrepreneurs, so that no questions or fines arise for violating the deadlines or completely ignoring the filing of the zero declaration.

Today, for violating the deadlines for filing a zero return, a fine of 1000 rubles is provided with the issuance of a corresponding act and a decision on a tax violation.

Strict adherence to deadlines

To avoid such problems, the taxpayer should always know where to look for a new and current sample of the zero declaration, since changes and filing deadlines may periodically appear in it. Individual entrepreneurs submit zero declarations no later than April 30 for the previous year.

This is a very realistic period to prepare all the reports, especially if they are zero. If all filling rules and submission deadlines are followed, the taxpayer will never have problems with the tax authorities.