How to fill out a zero declaration for SP on CSS: sample

Every entrepreneur faced the need to fill out reports. Entrepreneurs in the USN must pay a single tax quarterly and submit a declaration to the Federal Tax Service. There is nothing terrible in these documents. It is necessary only to observe a certain sequence. Let us consider in more detail how to fill in the zero declaration.

About the document

At the end of the year, entrepreneurs who are on the "simplified", file a declaration, which reflects the financial performance of the year. The document containing information on the amount of income and expenses must be submitted to the tax office in person or through a notary representative. If the entrepreneur has not received an income for a year, you need to know in advance how to fill out the zero declaration on the USN.

Just note that this term is used only in oral speech. A zero declaration is a report in which information on the lack of movement of funds for the year is provided. Consequently, the tax base for calculating payments to the budget is not formed. The form does not differ from the usual form, but its completion depends on the taxation system. Let us consider in more detail how to fill out the Zero Declaration of the IP, a sample document will also be presented.

rules

Entrepreneurs draw up a title page, and then fill out sections 2.1 and 1.1 from the end. The data are entered manually in black or blue ink. Either the reporting is completed using a computer program. If information on some items of income or expenditure is missing, then dashes are placed.

How do I fill out the zero declaration for the IP myself?

Most entrepreneurs have the skills to work with accounting documents, so they prefer to fill out the reports themselves. After all, each form of the tax declaration provides instructions. But even its detailed study does not guarantee that errors will not be committed during filling. They arise most often because of changes in the legislation. Therefore, in order to know how to properly fill out the zero declaration yourself, you must first read the regulatory acts.

IP with OSSO

Entrepreneurs who are serviced under the general taxation regime submit a VAT declaration quarterly and quarterly on income. In both cases, a zero declaration is allowed.

The VAT report is submitted for the period in which the implementation was carried out. The document indicates the value of goods, which includes tax. But we must remember that if the goods were sold in the reporting month, and payment was made later, the tax amount is included in the next period. That is, zero reporting for the first quarter is filed if the IP did not receive any payments. If the entrepreneur has not received any income for a year, then the 3-NDFL will be given zero. Social benefits, benefits, wages received by a citizen for the performance of duties under an employment contract, does not apply to income.

IP with USN

Most of the entrepreneurs are on the "simplified". Here you can also submit zero reporting, regardless of which tax object is used. If the object is "income", then in their absence the tax will not have to be paid. If the "income-expenditure" scheme is used, even in case of a loss, 1% of the revenue amount should be paid.

UTII

Sane income provides for the payment of a fixed amount monthly, regardless of the income received. Therefore, a zero declaration on UTII is impossible.

Other reports

If the entrepreneur works alone, in addition to the DOS declaration, he must submit a book of income and expenditure records, statistical and industry reports. IP has the right to hire up to 100 employees. But in this case he must additionally submit such reports:

• The declaration on "simplified" (until April 30);
• Data on incomes of employees under Form 2 (6) -NDFL (before April 1);
• Information on the average number of staff (before January 20);
• Reporting to the Social Insurance Fund on a quarterly basis (4-FSS);
• Reporting a PF quarterly (RSV-1);
• Information on the insured employees monthly (SZV-M);
• The book about incomes and expenses (KUDIR) is conducted the whole year continuously.

so

Before we study how to fill out the zero declaration on the simplified tax system, we sum up all of the above. A report without income may be filed by a PI who:

• Are on 6% USN;
• Do not pay a trade fee;
• Did not receive income the whole of last year;
• Timely paid contributions to the FIU (until December 31);
• They did not receive property, did not have work or targeted financing.

Report form

Forms of reports vary from year to year. Therefore, before filling out the data, you need to make sure that you are using the new form. In this regard, easier LLC. Entrepreneurs who use any version of the "1C" program get access to the updated form of the form immediately after it is updated.

IP, which often does not need paid software, you have to look for reports on the site of the Federal Tax Service. This is not always convenient. However, you can use the program "Tax payer YL" (version 4.47).

The form of the form for 2016 has also undergone many changes. Now the IP on the USN is 6% to make data in all three sheets, and the rate should be specified quarterly in paragraph 2.1.1.

Reporting

Let us consider in more detail how to fill out the zero declaration on USN.

On the first cover page you must indicate the name of the LLC or the full name of the individual entrepreneur, the code of the taxpayer identification number, the code number. The code of the body of the Federal Tax Service and the period for which the report is submitted are also indicated here. Next, you need to number the pages and put your signatures on each sheet. The numbers are placed in the format "001", "002" and "003".

Then the number of the correction is indicated:

• 0 - initial declaration;
• 1, 2, etc. - the number of updated reports.

In the field "at the place of registration" of the organization, you must specify the code "210", and the entrepreneurs - "120".

How to fill out the zero declaration? In paragraph 1.1, it should be:

• Specify OCTM;
• In the line "Object of Taxation" indicate the code "1";
• In the line "Tax payable (100)", specify "0".

How to fill out the zero declaration in clause 2.1? It should be:

• Specify the amount of the fee payable (again) in line 113.
• Indicate that the entrepreneur is working without employees (page 103).
• Lines 140-142 leave blank.
• In line 143, indicate "0", even if the organization paid contributions to the FIU in the reporting period.

A sample of the completed USN zero declaration is presented below. This completes the filling of the form. It remains only to hand it over to the Federal Tax Service.

How to fill out a zero declaration using software?

Let's consider an example of registration of the report with the help of "Tax payer YL".

After starting the program, you need to create a document template. To do this, select "Tax reporting" in the "Documents" section, and then specify the form No. 1152017. The blank form form will open. How to fill out a zero declaration for SPE?

Beginning of registration from the title page. Here you need to enter the TIN and CAT. In the line "Period of taxation" you need to specify the code "34". The number of the last calendar year will automatically be pulled up. The final touch is to write OKVED. How to fill out the zero declaration, the sample of which was submitted earlier? Let's consider some more nuances. In order for the "Section 1.1" tab to become active, you need to click the "Add section" button in the top menu bar. Here it is necessary to enter data into the lines:

• 001 - the scheme of taxation;
• 010 - OCTM;
• 100 is the amount collected.

How to fill out the zero declaration? Similarly, subsection 2.1 is added. Here the same lines are filled:

• 103 - "2" (PI without hired employees ");
• 113 - "0" - the amount of the tax;
• 143 - "0".

It remains only to print the report and return it to the Federal Tax Service.

How to file?

Having dealt with how to properly fill out the zero declaration for IP, we turn to the issue of the timing of the filing of the document. The order of submission of such reports does not differ from usual ones. The deadline for submission is April 30 next year. But in this case, you can submit reports more quickly. Do not be afraid of an unscheduled inspection. Zero reporting is a common occurrence in business.

You can submit a report by personally contacting the Federal Tax Service, send it by registered mail or by e-mail. The timing of reporting is presented in the table below:

Characteristic	Term
	For LLC	For PIs
USN operated the entire year	Until March 31st	Until 30 April
Activity on USN was stopped during the year	Until the 25th of the following month
LLC or IP lost the right to the USN	Up to the 25th day of the first month of the next quarter

Penalties

It is important not only to know how to fill out the zero declaration for CSS SPD, but also not to forget to submit it in time to the Federal Tax Service. For violation of these terms, the entrepreneur faces a fine of one thousand rubles. But this amount can be reduced in the presence of mitigating circumstances. In this case, together with the submission of reports, a letter should be submitted with the request to reduce the amount of the fee. But if you violate the deadline for submitting a document for more than 10 days, the Federal Tax Service may temporarily block operations on bank accounts.

How do I fill in the non-zero USN tax return?

About how the title page is completed, it has already been described above. Therefore at once we pass to filling of subsection 2.1.

In line 102, the IP code, that is, "2", is indicated. The next three lines indicate the income in rubles as an accrual, then the tax rate for each quarter, the amount to be transferred to the budget.

For example, the IP for 2015 quarterly received 80, 90, 90 and 120 thousand rubles.

Income		Tax amount		Rate		Tax amount		Paid contributions
Line	Thousand. rub.	Line	Thousand. rub.	Line	Value	Line	Thousand. rub.	Line	Thousand. rub.
110	80	130	4.8	120	6%	140	4.8	140	4.8
111	170	131	10.2	121	6%	141	10.2	141	10.2
112	260	132	15.6	122	6%	142	15.6	142	15.6
113	380	133	22.8	123	6%	143	22.8	143	21,165

The amount of tax (pages 140-143) can not exceed the payments made (pages 130-133). For example, in the first quarter of the year, 5,565 thousand rubles were paid. As a contribution for the fourth quarter of the previous period. This amount exceeds the advance payment of 4.8 thousand rubles. For the 1st quarter of 2016. Therefore, in line 140 it is indicated exactly 4.8 thousand rubles. Similarly, all other lines are filled. The balance in the form of 5.6 thousand rubles. Constantly transferred from one period to another. Line 143 is filled in the following way: 15,6 + 5,565 = 21,165 thousand rubles.

Subsection 2.1.2 is completed by the contributors on the same principle. First, the sums of income are cumulative, then the amount of tax and contributions paid. But in this case the indicators from Section 2.1.1 are included in the corresponding lines 2.1.2.

If the PI only deals in trade and pays a fee for all activities, the numbers in section 2.1.2 will copy the lines from 2.1.1. If the IP is also engaged in other activities that are not subject to collection, the amounts in section 2.1.1 will be greater than the figures from 2.1.2.

We continue with the previous example. Let's assume that from trade the IP receives only half of the revenues and quarterly pays a fee in the amount of 1.5 thousand rubles. How do I fill in section 2.1.2?

Income		Tax amount		Contribution		Amount of collection		Collection amount to deduction
Line	Thousand. rub.	Line	Thousand. rub.	Line	Thousand. rub.	Line	Thousand. rub.	Line	Thousand. rub.
110	40	130	2.4	140	2.4	150	1.5	160	0
111	85	131	5.1	141	5.1	151	3	161	0
112	130	132	7.8	142	7.8	152	4,5	162	0
113	190	133	11.4	143	10.583	153	6th	163	0,817

Deductions are calculated, as in section 2.1.1, but only on contributions from trading activities. Since the amount of paid contributions completely covers the tax, there is nothing to read the first 3 quarters. The result in line 163 is calculated as follows: 11.4 - 10.583 = 0.817 thousand rubles. This figure must necessarily be less than the difference between lines 143 and 133 in 2.1.1: 22.8 - 21.165 = 1.635 thousand rubles.

Now we need to complete the information in section 2.1.1. In line 010, the OCTM code is fixed. Lines 030, 060 and 090 are filled, if for the year the IP changed the place of registration. If this did not happen, then you need to indicate the dashes in the lines.

The total amount of tax calculated according to the following formula is indicated:

13x - 14x - 16x, where

X is the last line code.

Positive result is entered in lines 020, 040, 060, and negative - 030, 050, 070.

The total amount collected, subject to deduction, is (line 100):

22.8 - 21.165 - 0.817 = 0.818 thousand rubles.

Section 3 is filled by entrepreneurs who receive funds under the targeted financing program . Here you specify the receipt code, the date, the period during which you want to use the funds, and their amount.