Declaration according to the simplified tax system 2021: form and sample filling

Form and format for 2021

Starting from the report for 2016, simplifiers must use a new form adopted by order of the Russian Tax Service dated February 26, 2021 No. ММВ-7-3/99.

Get acquainted and.

The same order of the Federal Tax Service contains:

• technical description of the format for sending a declaration using the simplified tax system (Appendix No. 2);
• procedure for entering data into the report (Appendix No. 3).

Please pay special attention: the given form is the same for everyone! Both companies and individual entrepreneurs. Both with the object “income” and with the object “income minus expenses”.

What's new

As you can see, from the report for 2016, the Federal Tax Service updated the declaration form. In principle, the form has changed insignificantly. So:

• the requirement to put a stamp on the title page is no longer valid;
• Section 2.1.2 has appeared for trade tax payers using the simplified tax system with the object “income” (for now it is only relevant for Moscow, where this tax applies):

• The simplified tax system “income” shows by what the final tax is reduced:

In general, as of 2021, legislators have finally prescribed which categories of spending allow the simplified tax to be legally reduced. We talked about this in detail here “Changes to the simplified tax system since 2017: what an accountant needs to know.”

Budget Classification Code (BCC)

Field with code 020 , for individual taxpayers who pay tax on all income for 2012, 2013, 2014, is taken equal to 182 1 05 01011 01 1000 110 . In the scheme of paying tax on the amount of income reduced by the amount of expenses, the BCC is accepted as 182 1 0500 110.

For the latter case, you may need to fill in the KBK in the field with code 080 . Then the value used there is 182 1 0500 110 .

The consultant describes in detail how to fill out the form using the example of the old version, but as I already said, the essence remains the same.

What exactly to fill out

What is the “simplified” object, such sections in the declaration under the simplified tax system for 2016 need to be filled out. Of course, in all cases you need the very first page of the form - the title page.

Those on “income” take the following sections:

• 1.1;
• 2.1.1;
• 2.1.2 (if a sales tax can be deducted from the activity).

In 2021, inspectors expect the following section from the simplified tax system with “income minus expenses”:

• 1.2;
• 2.2.

We strongly recommend that you start filling out the declaration under the simplified tax system from sections 2.1 and 2.2. And then move on to 1.1 and 1.2. The latter are used to calculate totals based on indicators from sections 2.1 and 2.2

Changes to the Declaration

In 2021, the Declaration under the simplified tax system has undergone changes due to the fact that the Federal Tax Service of the Russian Federation issued an order dated February 26, 2016 No. ММВ-7-399 on the approval of a new form of declaration under the simplified tax system, the procedure for filling it out, as well as the electronic submission format. The reason for this was a change in the procedure for paying tax by taxpayers with the object of taxation “income”, who are payers of the trade tax. According to paragraph 8 of Art. 346.21 of the Tax Code of the Russian Federation, such taxpayers have the right to reduce the amount of tax calculated for the relevant type of activity (in respect of which the trade tax is paid) by the amount of the trade tax paid.

In the new form of the Declaration, instead of section 2.1, intended for calculating tax when using the object “income”, two sections are now introduced - 2.1.1 and 2.1.2, which must now be maintained by payers of the trade tax using the simplified tax system with the taxable object “income”.

Taking into account the changes in section 2.1, section 1.1 was adjusted, in which taxpayers with the object “income” reflect the amount of tax (advance tax payment) payable (reduced) at the end of the reporting period.

Now, according to clause 2 of Order No. ММВ-7-3/99 dated 02/26/2016, Order of the Federal Tax Service of the Russian Federation dated 07/04/2014 No. ММВ-7-3/352, which approved the declaration form under the simplified tax system valid until 2021, has become invalid .

Basics when filling out

Due to the instructions of the Federal Tax Service, the sample for filling out the simplified taxation system declaration for 2016 implies the presence of amounts only in whole rubles. This means that 50 kopecks or more are considered 1 ruble, and anything less does not need to be taken into account.

As already mentioned, depending on the object according to the simplified tax system, the composition of the sections and sheets to be filled out may vary. However, this does not mean that there may be gaps in the numbering. Only single through: 009, 010, 011, etc.

If you report on paper, use a classic colored pen. Corrective putties cannot be used. It is also prohibited to print a report on both sides of sheets and staple them.

In the simplified taxation system declaration for 2021, all text must be in capital printed characters. There are dashes in empty cells. When printing, the Federal Tax Service wants to see the font Courier New 16 - 18 point.

Declaration form for simplified tax system 2021

The declaration for 2021 should be filled out according to the form that the Federal Tax Service of the Russian Federation adopted on February 26, 2016 by order No. ММВ-7-3/99. The same order approved the Procedure for filling out the declaration (Appendix No. 3).

The simplified taxation system declaration for 2021 includes a title page and six sections. All pages are numbered in order, starting with the title. When submitting on paper, you can fill out the declaration manually or on a computer, but you cannot use correction tools to correct errors. You need to print the paper declaration only on one side of the sheet, and do not staple them together.

Monetary indicators are entered without kopecks, with amounts rounded from 50 kopecks and above to the ruble. The text is entered in the designated cells in capital block letters. In empty cells, when filling in by hand, a dash is placed; when filling in by computer, dashes are not required.

If a “simplified” employee employed on average more than 100 people in 2021, the declaration under the simplified tax system should be submitted electronically, signed with an electronic signature, through special communication channels. With a smaller number of employees, the declaration can be submitted on paper during a personal visit to the Federal Tax Service, or by mail by certified registered letter with notification.

The declaration must be submitted no later than March 31, 2021 for all organizations, and no later than May 2, 2021 for individual entrepreneurs.

When to do it: deadlines

Please note that, based on Article 346.23 of the Tax Code of the Russian Federation, different deadlines have been established for submitting a declaration under the simplified tax system in 2021 and for this year in general for firms and entrepreneurs.

Thus, the report is submitted based on the results of the tax period. For the “simplified” version, this is a calendar year (clause 1 of Article 346.19 of the Tax Code of the Russian Federation).

As you can see, the law gives entrepreneurs using the simplified tax system exactly 1 month more to successfully close a reporting company under this special regime for 2021.

There are 2 exceptions to the general rule about deadlines. Moreover, they apply equally to both companies and individual entrepreneurs (see table below).

In the latter case, we strongly advise you to read our review: “Changes to the simplified tax system since 2017: what an accountant needs to know.”

Please note: simplified companies submit a declaration at the place of their location, and individual entrepreneurs – where they live. Moreover, companies with separate divisions include “separate units” in their report on the simplified tax system. They do not generate or submit any separate declarations. Also see “Deadlines for payment of the simplified tax system in 2017”.

Codes

When filling out some details of the declaration under the simplified tax system for 2016, you do not need to enter specific information, but enter certain codes. They were introduced for simplification, so as not to overload the completed form and special programs could analyze it using their own means more quickly.

It is extremely important to enter the correct codes when filling out the declaration. The following tables will help with this.

Actually, in the simplified taxation system declaration for 2021, all these codes are present on the first sheet:

There are also a number of specific codes. They say that the simplifier received property, money, work, services within the framework of:

• charitable activities;
• targeted revenues;
• targeted financing.

Basically, these codes relate to specific simplifiers (non-profit organizations) and cases, so most people do not need to know them. Moreover: such information is shown only in the last 3rd section of the declaration under the simplified tax system:

Declaration under the simplified tax system for 2015 - 2021, 2021

The tax return for tax paid in connection with the application of the simplified taxation system is filled out by taxpayers applying the simplified taxation system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation.

The deadline for filing a declaration for organizations is no later than March 31 of the year following the expired tax period, for individual entrepreneurs no later than April 30 of the year following the expired tax period.

The effective date of this version of the document is April 10, 2016.

This edition applies to reporting for 2019 . The deadline for filing a declaration for organizations is no later than March 31, 2021, for individual entrepreneurs no later than April 30, 2021.

Composition of the declaration

• Title page;
• Section 1.1 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”;
• Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses) and the minimum tax subject to payment (reduction), according to the taxpayer”;
• Section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”;
• Section 2.1.2 “Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which a trade fee has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation”;
• Section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)”;
• Section 3 “Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing.”

Requirements for filling out the declaration

All values ​​of the Declaration’s cost indicators are indicated in full rubles. Indicator values ​​less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded up to a full ruble (whole unit).

The pages of the Declaration are numbered consecutively, starting with the Title Page, regardless of the presence (absence) and number of sections and sheets to be filled out. The serial number of the page is written in the field specified for numbering from left to right, starting from the first (left) familiarity.

The page number indicator (field “Page”), which has three familiar places, is written as follows: for example, for the first page - “001”, for the tenth page - “010”.

When filling out the Declaration, black, purple or blue ink must be used. Errors may not be corrected by correction or other similar means. Double-sided printing of the Declaration on paper and binding of sheets of the Declaration, which leads to damage to the paper, is not permitted.

Each indicator of the Declaration corresponds to one field, consisting of a certain number of familiarities. Each field contains only one indicator.

The exception is for indicators whose values ​​are the date and tax rate (%). To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign “.” ("dot").

For the tax rate (%) indicator, two fields are used, separated by a “.” ("dot"). The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction.

Filling out the fields of the Declaration with the values ​​of text, numeric, code indicators is carried out from left to right, starting from the first (left) familiarity.

When filling out the fields of the Declaration using software, the values ​​of numerical indicators are aligned to the right (last) space.

Filling out the text fields of the Declaration form is carried out in capital printed characters.

If any indicator is missing, a dash is placed in all familiar places in the corresponding field. The dash is a straight line drawn in the middle of the familiarity along the entire length of the field.

If to indicate any indicator it is not necessary to fill out all the spaces in the corresponding field, a dash is placed in the unfilled spaces on the right side of the field. For example, when specifying a ten-digit taxpayer identification number (hereinafter referred to as TIN) by an organization in the “TIN” field out of twelve acquaintances, the indicator is filled in as follows: “5024002119—“.

When submitting a Declaration prepared using software, when printed on a printer, it is allowed that there is no framing of the acquaintances and dashes for blank acquaintances. The location and size of indicator values ​​should not change. Signs must be printed in Courier New font with a height of 16 - 18 points.

When filling out the Declaration, the TIN and the reason for registration code (hereinafter referred to as KPP) of the organization are indicated at the top of each page in accordance with clause 3.2 of this Procedure.

When submitting to the tax authority at the place of registration by the successor organization the Declaration for the last tax period and updated Declarations for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division of a legal entity, transformation of one legal entity into another) in the Title Page according to the details “at the place of registration”, the code “215” is indicated, and in the upper part of it the TIN and KPP of the legal successor organization are indicated. The “taxpayer” detail indicates the name of the reorganized organization.

The details “TIN/KPP of the reorganized organization” indicate, respectively, the TIN and KPP that were assigned to the organization before the reorganization by the tax authority at its location.

If the Declaration submitted to the tax authority is not a Declaration for a reorganized organization, then dashes are indicated for the “TIN/KPP of the reorganized organization” requisite.

Sections 1.1 and 1.2 of the Declaration indicate the code of the All-Russian Classifier of Territories of Municipal Entities OK 33-2013 (hereinafter referred to as OKTMO code) of the municipal entity in whose territory the reorganized organization was registered as a taxpayer.

How to check yourself

Whatever one may say, any sample of filling out the simplified tax system declaration for 2016 cannot be considered correct and complete without checking for control ratios. These are specific equalities or inequalities that must occur between specific strings. After all, in his report the simplifier constantly accumulates some amounts at the expense of others.

Control ratios are used by both tax authorities during desk audits of declarations under the simplified tax system, and simplifiers themselves when filling out the fields of the report. So, in 2017, for the 2021 report, the relevant ratios are those given in the letter of the Federal Tax Service dated May 30, 2016 No. SD-4-3/9567. Be sure to check with them.

Sample filling

They can fill out the declaration using a free program offered by the Federal Tax Service or a paid program developed specifically for entrepreneurs “1C: Entrepreneur”. All programs, subject to regular updates, will contain new forms with current changes. The declaration is filled out automatically, which completely eliminates the possibility of making a mistake.

In addition, there are various Internet services that provide paid services for filling out declarations. You can also use the services of specialized companies providing accounting services.

Declaration of simplified tax system 2021: sample filling

EXAMPLE 1: “Income” (6% rate)

Let’s assume that in 2021, the simplified Guru LLC dealt with the following indicators:

Let us clarify that the amounts by which the tax can be reduced for the object “income” are listed in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation. Limit: 50% tax on the simplified tax system. An exception is made only for individual entrepreneurs who work without staff. They can reduce the tax to any limit without restrictions, but at a fixed rate. We are talking about pension and medical contributions.

The following link shows a sample of filling out the simplified tax system declaration for 2016 for Guru LLC with the object “income”.

EXAMPLE 2: “Income minus expenses” (rate 15%)

Let’s assume that in 2021, the simplified Guru LLC dealt with the following indicators:

The following link shows a sample of filling out the simplified tax system declaration for 2016 for Guru LLC with the object “income minus expenses”.

Also see “STS bets in 2021: bearish game.”

Read also

12.01.2017

Basic reference data for preparing a declaration in accordance with legal requirements:

• Types of liquidation/reorganization of an enterprise or entrepreneur - 1 for transformation, 2 for merger, 3 for division, 5 for merger, 6 for division with parallel merger, 0 for liquidation.
• The Federal Tax Service inspection body code is 120 for an individual entrepreneur, 210 for a Russian enterprise, 215 for a legal successor.
• Correction number – 0 for first submission, 1 for resubmission, 2 for secondary submission, etc.
• Tax period – 34 for a calendar year, 50 upon liquidation/reorganization or upon closure of an individual entrepreneur/organization, 95 upon transition to a different tax regime, 96 upon termination of use of the simplified tax system.
• OKVED type code - you must indicate any of the activities being carried out, which is indicated in the extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs.
• The status of the person presenting the information is 1 for the taxpayer, 2 for the representative.

If financial and economic activities were not carried out or were suspended, “zero” reporting is required. If you make incorrect advance payments during the year, you should correct the data when filling out the declaration and provide the correct information, paying additional tax if necessary. And if the report has already been submitted, but errors are later discovered, an updated declaration must be drawn up. Self-correction of inaccuracies does not lead to the accrual of penalties.