home Endocrinology Zero declaration: procedure for filling out and submitting to inspection. Sample zero single simplified tax return

Zero declaration: procedure for filling out and submitting to inspection. Sample zero single simplified tax return

Any profit in our country is subject to taxation. No citizen who opens his own business has the right to avoid taxes or cancel them. The profit received from the sale of the business is indicated in a document called a tax return.

But reporting necessary not only for a successful entrepreneur who received a profit for any period, but also to a person who did not receive any income during this period.

The entrepreneur must inform the tax authorities that he had no income and has nothing to pay taxes on.

The same should be done if no work was carried out at all during this period. That is, the company was properly registered, but did not begin its activities in the reporting period

In any of these situations, the entrepreneur files a tax return.

As such there is no special form of zero tax return for individual entrepreneurs. This name is used exclusively at the household level and means that the report indicates zero profit on which tax cannot be paid.

Who gives the “zero”?

As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:

The company did not receive income during the reporting period or suffered losses.
There was no activity of the enterprise.
Entrepreneurial activity has begun. But the company was soon liquidated.

Submission deadlines

Declaration of individual entrepreneur on UTII

Possibility of zero quality not provided for by law.

The concept of imputed income involves paying an amount not from profit, but according to a preliminary calculation. This means that payment of UTII tax is mandatory.

There are actual cases of registration of zero income by businessmen working under “imputation”, but this is very rare. Tax officials have already voiced their negative position on this issue..

Even if you received the go-ahead from the financial inspector to submit a “zero” for the Unified Tax, after time has passed, the fact may become known to the regulatory authorities. Then trial, and therefore punishment, cannot be avoided.

An individual entrepreneur working under such a taxation scheme must, as quickly as possible deregister with the tax service in case of downtime of his enterprise and lack of profit.

Deregistration does not entail registration as an individual entrepreneur. Deregistration means the cancellation of the obligation to pay tax, therefore, there is no need to file a declaration.

LLC Declaration

This organization differs from individual entrepreneurs in the presence of hired workers. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must report for personal income taxes.

In the case of a Legal Entity, a zero declaration may arouse the suspicions of tax authorities, since an LLC requires at least an executive director. This means that the employee performs duties and receives a salary.

Although entrepreneurs can find a loophole in these circumstances. If wages were not paid during the reporting period, there is no need to provide a report. The employer writes an explanatory note stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.

Zero tax return: how to fill out the form?

In a zero declaration There are no calculated numbers, so it’s easier to fill it out than usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.

First page contains all information about the organization:

INN/KPP.
Correction number – 0.
Tax period – 34 (year), 50 (at closure or reorganization).
Federal Tax Service code.
Activity code (OKVED).
Name of individual entrepreneur or LLC.

The stamp and signature of the manager with a transcript and the date of submission are placed in a special place.

Second:
- Line 001 – indicates the object on which tax is paid (1-income, 2-income minus expenses).
- Line 010 – OKTMO (entered in the line for OKATO).
- Line 020 – budget classification code.

All other lines must have dashes.

In the third Only cell 201 is filled in, which indicates the tax rate (income - 6%, income minus expenses - 15%). The rest are crossed out.
All pages are certified in the same way as the first.

And you can download a blank zero tax return form.

Now you know how to file a zero tax return. Her introduction does not require complex operations and actions. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task independently.

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 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.

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;
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 report

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 30.03.

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.

Services for individual entrepreneurs, LLCs and accountants

Checking counterparties online

Online accounting for small businesses

Registration of individual entrepreneurs and LLCs. Preparation of documents

By order of the Federal Tax Service of Russia in mid-2014, a new form of tax return under the simplified tax system was approved (order No. ММВ-7-3/352). It is on this form that you need to report on the results of 2015. The deadline for submitting reports for organizations using the simplified procedure is the last day of the first quarter of 2016, and for individual entrepreneurs - the first working day of May 2016, since April 30 falls on a day off.

The declaration is submitted in any of three ways, namely:

personally;
postal services;
telecommunications networks.

For some organizations there is a direct obligation to submit a tax return via the Internet, but This obligation does not apply to simplifiers, since the number of employees in these companies cannot exceed 100 people.

The new declaration has special sections that need to be filled out depending on the object of taxation. There is also a section for organizations that receive funds in the form of targeted funding or charitable contributions. You only need to submit completed forms to the tax office, that is, if you did not fill out a section, then you do not need to submit it to the inspectors. By the way, in the order of filling out, this is clearly stated only for the third section of the declaration.

Individual entrepreneurs who use the simplified tax system and have received an indulgence from the regional authorities in the form of a tax holiday often think that since they do not pay tax, they do not have to submit reports. This is not true! Everyone must submit reports and tax holidays do not exempt from paying tax at all, but only allow it to be applied at a rate of 0 percent. Below we provide instructions for filling out a simplified tax return, and at the end of the article there will be a link to the form (declaration form), and you can also download a completed sample for free.

General rules when filling out a declaration

On each sheet of the declaration under the simplified tax system for 2015, it is necessary to indicate the taxpayer’s TIN. Legal entities must also register their checkpoint. Both can be taken from the notice of registration of the taxpayer received at the tax office.

1. In the “Adjustment number” field, you must enter the value “0—”.

2. In the “Tax period” field - the code of the tax period for which you are submitting reports. So, if the declaration is submitted at the end of the year, then the code value will be “34”, but if you fill out the reports during the reorganization of the enterprise - “50”. Order No. ММВ-7-3/352 will help to accurately determine the code in a given situation.

3. In the “Reporting year” field, the actual year for which reports are submitted is indicated.

4. In the “Taxpayer” field, a legal entity must indicate its full name. It must match the name specified in the constituent documents. The individual entrepreneur enters his last name, first name and patronymic in this field. There should be no abbreviations; the information must correspond to the passport data.

5. In the field “Code of the type of economic activity according to the OKVED classifier” you need to enter the appropriate code. It is registered in the extract from the Unified State Register of Legal Entities (for individual entrepreneurs - from the Unified State Register of Legal Entities). You can obtain an extract from your tax office or on the tax service website. You can also find out the code from the classifier itself. If an organization applies several tax regimes at once, then the code must be indicated only for those types of activities for which a simplified tax is paid.

Rules for filling out sections 2.1 and 2.2

Sections 2.1 and 2.2 are completed depending on the selected taxation object. Accordingly, it is most convenient to fill them out first.

Section 2.1

It is filled out by organizations and individual entrepreneurs who pay tax only on income. In this section, you must indicate all payments or income that are not taken into account for tax purposes. Let's consider the order of filling out individual lines of the section:

1. Line 102

If the organization or individual entrepreneur has payments to employees, the number 1 is entered in this line; if the individual entrepreneur does not have such payments, the number 2 is entered.

2. Lines 110-113

Designed to indicate the total amount of income for reporting periods. Let us recall that such periods for simplifiers are quarters and a year. Amounts are calculated on an accrual basis.

3. Lines 130-133

Here, too, on a cumulative basis, you need to indicate the amount of advances for each reporting period, as well as the total amount of tax calculated for the year. Insurance premiums should not be taken into account.

4. Lines 104-143

These lines indicate the amount of contributions for compulsory insurance, as well as the amount of payments for temporary disability certificates for which you have reduced the tax.

Section 2.2

This section is filled out only by taxpayers who calculate tax on income reduced by expenses.

Let's consider the order of filling out individual lines of the section:

1. Lines 210-213

This includes the amounts of income for the reporting periods. As always, the cumulative total.

2. Lines 220-223

Using the same principle, you need to indicate the amount of expenses here.

3. Line 230

Here the amount of the incurred loss (or part thereof) for previous tax periods is recorded.

4. Lines 240-243

Designed to enter the tax base for each period. You can calculate it by calculating the difference between income and expenses. Don't forget to take into account the amount shown on line 230. It is subtracted from the total for the year.

5. Lines 250-253

Filled in if, when calculating the difference between income and expenses, the result is a negative number.

6. Lines 260-263

The tax rates applicable in each specific period are stated here. In general, the rate is 115 percent, but regional regulations may reduce it.

7. Lines 270-273

Needed to reflect advance payments. They will be equal to the product of the numbers indicated in lines 240-243 and the rates written in lines 260-263.

8. Line 280

The minimum tax amount should be indicated here. For the simplified tax system, it is calculated by multiplying the income received by 1 percent. If your calculations show that the tax due is less than this amount, you will be required to pay the minimum tax.

Rules for filling out section 3

If your organization did not receive targeted funding during the reporting period, then you can safely skip this section. If any targeted funds were transferred to you, you will have to fill it out. By the way, such financing does not include subsidies provided to autonomous institutions. To accurately determine the types of financing, you can refer to the Tax Code (Article 251).

In this section it is necessary to indicate the amounts of subsidies that were not used in the previous year and for which the period of use has not yet expired.

In Section 3, the following information is also indicated in accordance with the columns:

1. Code of the type of funds transferred. It can be determined in accordance with Appendix 5 to the procedure for filling out reports.

2. Date of receipt of property or funds.

3. The amount of funds received, the period of use of which has not yet expired, and also which do not have a period of use.

The remaining columns provide information about the amounts that were transferred to the organization in the reporting year. Thus, the second and fifth columns are filled in by those who received funding with a set period of use, and the seventh column indicates funds that were not spent in accordance with the intended purposes. Property is stated at market value.

Rules for filling out sections 1.1 and 1.2

These sections are very easy to fill out according to the indicators already indicated in section 2.1 or 2.2. Here you need to reflect the calculated amounts of advance payments and taxes. Similar to sections 2.1 and 2.2, sections 1.1 and 1.2 are filled out depending on the object of taxation.

Let's consider the order of filling out individual lines of section 1.1:

1. Lines 010, 030, 060, 090

Here you need to enter the OKTMO code. If during the entire tax period the location of the organization or the place of residence of the individual entrepreneur has not changed, then only 010 is filled in.

2. Line 020

This includes the amount of the advance payment for the first quarter.

3. Line 040

The amount of the advance payment for the half-year is indicated, reduced by the number indicated in line 020. If, as a result of subtraction, you get a number with a minus sign, then this difference must be indicated in line 050.

4. Line 070

Here, similar to the previous situation, an advance payment for 9 months is indicated.

5. Line 080

To be filled in if the difference is negative and the advance payment will need to be reduced.

Lines 100 and 110 are filled in using the same principle.

Section 1.2.

Section 1.2 is completed by those organizations and entrepreneurs who have chosen income reduced by the amount of expenses as an object of taxation.

The rules for filling out section 1.2 correspond to the above rules for section 1.1. The only difference is line 120, in which you need to calculate the minimum tax amount for the year.

On our website using an online calculator.

Zero reporting is a package of mandatory documents, which includes accounting and tax reporting with zero indicators in most columns (for various reasons).

This reporting is provided if there is no activity during the tax period: there is no movement of funds through the accounts and cash desk of the institution. The deadline for submitting zero reports is the same as for regular reporting, but its composition may vary depending on the tax system of the institution and the tax period.

Filling out a zero report to the tax office is carried out in compliance with all the requirements that apply to regular reports. This process is practically indistinguishable from the traditional reporting of an institution operating as usual. At the same time it is necessary to adhere to strictly defined deadlines, in case of violation of which a fine will be imposed.

Composition and timing of reports for individual entrepreneurs and LLCs

Listed below are all mandatory documents for reporting by entrepreneurs and organizations, including if there was no active activity during the reporting period. So, you need to submit:

The value added tax declaration is submitted every quarter no later than the 25th day of the month following the tax period.
The income tax declaration is submitted every quarter no later than the 28th day after the expiration of the tax period.
The real estate tax declaration is submitted every quarter until the end of the 30th month after the expiration of the tax period.
The report to the Social Insurance Fund is submitted every quarter no later than the 20th, after the expiration of the tax period.
The report to the Pension Fund is submitted every quarter by the 15th day of the 2nd month following the tax period.
Accounting reports are submitted once a year until the end of the 1st quarter.

If there is no movement of funds and taxable objects appear, you can draw up a general simplified tax return instead of VAT and income tax reports. It must be submitted to the tax office by the 20th day of the month following the reporting quarter. Entrepreneurs who do not have employees do not need to report to funds. Individual entrepreneurs and organizations that do not have employees submit a zero declaration under the simplified tax system once a year (until the end of the first quarter for organizations, and until the end of April for individual entrepreneurs) and make payments to the Social Insurance Fund and Pension Fund. The submission deadline is the same. You can also file a simplified single tax return.

If you do not know how to submit a zero report for personal income tax, or you need help in preparing and submitting zero reports to the tax office, then our duty lawyer is ready to provide you with prompt assistance in this matter. Just leave your request in the form at the end of the article (or in the pop-up window at the bottom of the screen) and our employee will contact you shortly.

Zero report on UTII

If we talk about passing the “zero” level for UTII, then everything is not simple. MIFTS will not accept a blank tax report. In this case, the calculation of the tax amount will not depend on profits and costs. Even if no activity was carried out and the taxpayer was not deregistered, he must pay the tax and prepare a report. The deadline for submission is the 20th day after the end of the quarter. Reporting to funds, as well as accounting, will be zero. In accounting, balance sheet lines cannot be empty. The institution has an authorized capital, funds, and property. In the absence of households. transactions during the reporting period, these figures must be reflected in the report.

Frequently asked questions about filing zero reports

What happens if you don't send reports?

If a taxpayer does not submit a zero report on time, a fine will be imposed on him. From institutions - 1000 rubles; from officials - 300-500 rubles. In addition, the tax office may block a company's account if it does not submit reports within the prescribed period. The Pension Fund also has the right to fine an institution for late reporting.

Can the head of an institution not receive wages?

Since contributions to the fund are calculated from salaries, the following question arises: is a company registered in which only the manager is listed, but there is no salary? Most institutions where the director is also a founder do not pay salaries if there is no activity. The answer to the question is given by the letter of the Ministry of Finance No. 03-04-07-02/13 dated 07.09. 09, which says that if an agreement was not concluded with the manager, then there is no obligation to pay salaries either.

Is it necessary to confirm the right to “zero”?

As a rule, inspectors do not require additional documentation to confirm the right to zero reporting. But in certain cases, it is recommended to attach a letter stating that during the reporting period the institution did not make a profit and did not carry out activities. Sometimes the inspection body may request from the bank where the company’s account is opened a statement of financial movements.

Submission of zero reporting to the Pension Fund of Russia

First you need to download the form. If the organization has an appropriate accounting program installed, it should have this form. If not, then a blank form and a completed sample can be taken from our website.

What sheets should I fill out?

Information that needs to be filled out is highlighted in red. Form RSV-1 includes 3 pages, but if zero reporting is submitted, the 2nd page is not filled out.

Where can I get the data to fill out a zero report to the Pension Fund?

The checkpoint and identification number can be found in the document on registration with the MIFTS.

The registration code for the Pension Fund is in the policyholder's notice. OKPO, OKVED, OKATO codes can be obtained in a letter from the statistics agency.

The peculiarity of compiling the “zero” is to fill in the line “average number”. If the institution did not carry out activities during the reporting period, it means that there is only one employee - the manager. Enter the number 1 in the required line.

It is also necessary to fill in basic information about the organization: name, address, tax system used.

How to prove the submission of the report?

When submitting reports to the Pension Fund, you must ask the receiving employee to put an acceptance mark on the 2nd copy of the report, and if sent by mail, you must save the notice.

When transmitting a report via a telecommunications channel from the Pension Fund of Russia, you must receive a receipt message. This message can prove the submission of the report.

If you require assistance in preparing and submitting a zero report to the Pension Fund of the Russian Federation, then leave a request in the pop-up form at the bottom of the window, and our lawyer will promptly provide you with qualified assistance in this matter.

Changes 2016

According to Part 2 of Article 2 of Federal Law No. 232 of July 13, 2015, municipalities are given the right to reduce the UTII rate.

UTII rates for certain types of activities can be set in the range from 7.5 to 15 percent based on the provisions of local laws.

There are no other changes in the submission of zero reports to the tax office in 2016.

Reporting methods

The legislation provides for the following options for submitting zero reporting:

in electronic form;
on paper.

The institution must submit reports electronically:

if the average number of employees is more than 100 people. (in an existing company - for the last year, in a newly created company - in the month of formation);
regardless of the number, if this obligation is provided for in Part 2 of the Tax Code for a specific tax.
if the institution is a large taxpayer.

In other cases, the institution may submit the report either on paper or in electronic form, as desired. This procedure is enshrined in Article 80 of the Tax Code of the Russian Federation.

The legislation does not provide for the simultaneous provision of tax reporting on paper and electronically via a telecommunication channel.

In the absence of turnover or certain indicators, the individual entrepreneur must submit zero reports. We will tell you below how to submit individual entrepreneur reports with zero indicators.

Zero personal income tax reporting for individual entrepreneurs

Individual entrepreneurs without employees do not submit personal income tax reports in principle.

If a businessman employs people and pays them income, the individual entrepreneur must submit forms 6-NDFL and 2-NDFL.

If employees have never been paid income in a calendar year, then the individual entrepreneur is not a tax agent. Therefore, there is no need to submit empty forms 6-NDFL and 2-NDFL. Thus, zero reports 6-NDFL and 2-NDFL simply do not exist.

The situation is different with the 3-NDFL declaration. If an individual entrepreneur did not conduct business during the year and, as a result, did not receive income, he will need to submit a zero 3-NDFL.

The zero declaration includes a title page, sections 1 and 2.

Zero reporting on insurance premiums

Individual entrepreneurs submit all reports on insurance premiums only if they have employees. If there are no employees throughout the year, then there is no need to submit zero reporting.

The reporting of individual entrepreneurs to the Pension Fund consists of one form - SZV-M. It is applied to employees. If the individual entrepreneur has employees, he submits this form. If there are no employees, it doesn’t rent. There cannot be a zero SZV-M.

Businessmen and their employees submit a zero calculation for insurance premiums to the Federal Tax Service if the individual entrepreneur’s employees did not receive money during the reporting period. In the zero calculation you need to add the title page, section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

If there are no payments, you must submit a zero form 4-FSS to the Social Insurance Fund. You must submit 4-FSS with zero values before the 25th day of the first month of the 1st, 2nd, 3rd, and 4th quarters. Zero 4-FSS includes the title page, tables 1, 2 and 5.

Other zero reporting of individual entrepreneurs

If an individual entrepreneur is a VAT payer (individual entrepreneur on OSNO), in the absence of purchase and sale transactions, you must submit a zero VAT return. The VAT zero includes a title page and section 1.

Simplifiers must send a zero declaration to the tax authorities under the simplified tax system in the absence of income.

If the individual entrepreneur’s taxable object is “Income,” the simplified zero declaration must include the title page, sections 1.1 and 2.1.1.

For the object “Income minus expenses”, the businessman must include the title page, sections 1.2 and 2.2 in the zero declaration under the simplified tax system.

Depending on the nuances of the activity, some individual entrepreneurs using the simplified tax system will have to include sections 3 and 2.1.2 in the zero declaration.

Individual entrepreneurs on UTII always submit a declaration with indicators; a zero UTII declaration does not exist in the tax world.

Thus, individual entrepreneurs’ reporting on OSNO, simplified tax system and UTII may be zero only for some taxes.