Unified simplified tax return 2021

In what case is a single simplified tax return submitted?

Such a document can be sent to the tax office by taxpayers who met the established requirements during the reporting period:

• The company should not have any operations at all on the cash register or current account. The type of this operation does not matter. Even if the buyer made an erroneous transfer of funds, which were then returned to him, it will no longer be possible to submit a simplified declaration;
• The absence of any objects and transactions for taxes that need to be included in the report.

Typically, in practice, only newly formed companies and newly registered individual entrepreneurs meet such criteria, and already existing entities rarely meet these requirements.

Sometimes taxpayers do not know who is filing a single simplified tax return and mistakenly believe that they are entitled to file a simplified return if they have no income, but this is not the case because expenses also cause movement of funds.

If the subject fully meets these conditions, then he can replace several zero reports with a single form. In the case where the company is not registered as a payer of a certain tax (transport, property, etc.), then it is not necessary to include it in this declaration.

Attention! As a rule, if organizations or an entrepreneur apply a common taxation system, then they can simultaneously report on income tax (NDFL) and VAT using a single declaration.

For special tax regimes, such a report can be provided by those who use a simplified taxation system or a single agricultural tax.

Declaration form for the simplified tax system in 2018-2019. Download the template to fill out

A simplified taxation system was adopted to simplify the tax and accounting reporting of organizations and entrepreneurs related to small businesses. This regime will help you to be free from many taxes - VAT, on profit, on property.

It is necessary to report to the tax office once a year, for legal entities - after the end of the tax period until March 31, for individual entrepreneurs - until April 30. If the organization completes its activities, a notification is sent to the tax office, and reports are submitted the following month, no later than the 25th.

Procedure for paying taxes in the reporting period

Individual entrepreneurs pay advance payments and taxes at their place of residence, and legal entities - at their location (legal address).

After the end of the reporting period, within 25 calendar days, it is necessary to calculate and pay the advance payment.

To calculate advance payments, you can use the calculator in the left column of the site. There is no need to check the “Generate declaration for printing” checkbox.

The amounts paid, in accordance with paragraph 5 of Article 346.21 of the Tax Code of the Russian Federation, are counted against the final (annual) tax.

Filing a return after the end of the tax period

At the end of the tax period, individual entrepreneurs and organizations submit a completed tax return to the simplified tax system. For individual entrepreneurs the deadline is April 30, for legal entities – March 31, 2021.

To fill out this document, you can use the form on the left side of the site. You must check the “Generate declaration for printing” checkbox, fill in the required fields, and the online service will calculate the line values ​​and fill out the declaration form.

Reporting must be submitted to the Federal Tax Service at the place of registration. Fines are imposed for late submission of documentation.

When submitting your tax return, print out two copies - one will be stamped with acceptance and given to you, the other will remain with the Federal Tax Service. If you submit reports by mail (by registered mail with an inventory), then the submitter will be given a receipt with a date stamp - this day is considered the date of submission of the reports.

Declaration form to fill out manually

The form of the form was approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/ [email protected] dated 02/26/2016. To submit reports in 2021 and 2021, you need to use it. The document looks like this:

You can download it in two versions, an XLS file or a PDF file. The documents can be filled out on the computer, or you can print out a blank form and fill it out with a pen.

. To fill out the document, you need Microsoft Excel or the free LibreOffice Calc.

. To fill out the document, you need Adobe Reader, or another program that can work with interactive fields (not all PDF viewers can do this).

Some accounting programs change the appearance of the document (enter a two-dimensional barcode, remove bounding boxes for entering characters, etc.). If this is done within the framework of current legislation, then such documents can also be submitted to the tax office.

But it is necessary to clearly understand that the form presented above has been approved at the federal level and refusal to accept this form is a violation of the law.

To fill it out manually, you can use the declaration generated in free demo mode by this online service. All values ​​are transferred to the template by hand or entered on a computer.

Methods of reporting to the Federal Tax Service

The legislation provides for reporting in three ways:

1. Submitting the declaration in person, when visiting the Federal Tax Service. It is necessary to provide two copies of the document, one remains with the tax office, and the second copy - with a stamp on the date of filing - remains with the taxpayer.

When submitting reports in person, you may encounter unlawful demands, so a visitor to the Federal Tax Service must clearly know:

• electronic reporting is required only if you have 25 or more employees;
• the requirement to provide some kind of special declaration (with a two-dimensional barcode, “red” or something else different from that given in the article) is a violation of the law.

2. Providing reporting by mail is a method of providing documentation through the Federal State Unitary Enterprise “Russian Post” or through another organization engaged in courier activities.

The declaration is sent by a valuable letter with an inventory of the contents. When using this reporting method, the taxpayer retains a copy of the list of contents and a receipt with a mark from the employee who accepted the item.

3. Sending reports via telecommunication channels (TCS). To do this, the taxpayer enters into an agreement with an organization acting as a special communications operator

Author of the article Burenin Viktor

Author of a series of articles devoted to optimization of taxation and submission of tax reports under the simplified tax system, administrator and consultant of the website deklaraciya-usn.ru on these issues. Entrepreneur since 2004 […]

In what case can you not submit a single declaration?

To apply a single declaration, certain criteria must be met:

• You need to be very careful when determining whether there are transactions on a current account. To use this form, it is necessary that there is no movement on the account at all, and not just within the framework of taxable income and expenses.

In particular, if the bank regularly charges a fee for maintaining an account, the tax service recognizes this as a movement of funds. In such a situation, a business entity automatically loses the right to fill out a simplified declaration and must submit zero forms for each tax.

• To be able to include VAT tax in the document, there is one more additional criterion - the company must not have any type of transaction that is reflected in the VAT return. And these include not only the sale and purchase of goods within the country, but also outside it.
• A simplified tax return cannot be used if you need to report taxes with a period of one month - excise taxes, mineral tax, gambling tax, etc.

Important! This form cannot be provided instead of a UTII declaration, since this system cannot have a zero declaration at all. Even if no activity was carried out during the reporting period, the economic entity still has the physical indicator on which the tax is levied. In this situation, it is necessary to completely deregister as a UTII payer.

You might be interested in:

Declaration on UTII: deadlines, where it is provided, sample filling in 2021

Who rents

A single simplified declaration can be used in accordance with paragraph 2 of Article 80 of the Tax Code of the Russian Federation. The KND reporting form 1151085 and the procedure for filling it out were approved by Order of the Ministry of Finance No. 62n dated July 10, 2007.

A single simplified tax return can be submitted by taxpayers who:

• just registered and did not carry out economic activities during the reporting period, that is, there were no incomes or expenses;
• did not carry out any banking operations, that is, the bank should not write off a commission for maintaining this current account, and the organization should not receive and pay money;
• did not carry out any cash transactions;
• completely suspended economic activities.

Individual entrepreneurs (IP) or organizations, instead of zero tax returns, can submit a single simplified declaration (SUD) to the Federal Tax Service.

Report submission deadlines

For filing a simplified return, tax legislation establishes the following periods. It must be generated and sent to the Federal Tax Service no later than the 20th of the end of the reporting quarter. If the document includes income tax, property tax or the simplified tax system, then the form must be submitted by January 20 of the year following the reporting year.

In 2021, a single simplified tax return must be submitted:

• For the 1st quarter until April 20, 2021.
• For the 2nd quarter to July 20, 2021.
• For 3 sq. – until October 20, 2021;
• For 4 sq. and for annual taxes - until January 20, 2021.

Deadlines for submitting the declaration in 2021

The declaration for 2021 must be submitted no later than January 20, 2021, using the KND form 1151085. A single simplified declaration must be submitted no later than the 20th day of the month following the expired quarter, as well as half a year, 9 months or a calendar year.

A single simplified declaration can be submitted only for the following types of taxes: VAT, income tax, simplified tax system, unified agricultural tax.

Filing a single simplified return for the above taxes is a right, not an obligation. An individual entrepreneur or LLC has the right to choose whether to submit simplified or zero returns for these types of taxes.

The deadlines for submitting a single simplified declaration in 2021 for VAT and income tax are as follows:

• for the first quarter – until April 20, 2021;
• for the second quarter – until July 20, 2021;
• for the third quarter – until October 20, 2021;
• for the fourth quarter – until January 20, 2021.

For taxes whose reporting period is a month, EUND cannot be submitted. These taxes include excise taxes, mineral extraction tax and gambling tax.

Regarding the UTII declaration, this regime, in principle, does not provide for the filing of zero declarations. Even if you do not carry out actual activities, but are registered as a UTII payer, then the physical indicator (sq.m., number of vehicles or employees) is still there. Therefore, it is necessary to submit a UTII return and pay the imputed tax quarterly. In order not to pay imputed tax in the absence of activity, you simply need to deregister as a UTII payer. Entrepreneurs using the simplified tax system can choose which declaration to submit - a single simplified one or a zero one according to the simplified tax system.

Despite the fact that the reporting period for personal income tax is a year, filing a single simplified personal income tax return is not allowed. This is explained by the fact that individual entrepreneurs are required to submit income tax reports, regardless of the availability of income in the reporting period.

For example:

The individual entrepreneur was registered as an individual entrepreneur in October 2021. After 30 days after registration, the individual entrepreneur did not apply for the application of the simplified tax system, and by default ended up in the general taxation regime. Based on this, at the end of the year, the individual entrepreneur must report on two taxes: personal income tax and VAT. From the moment of registration as an individual entrepreneur, no activity was carried out and there were no objects of VAT taxation, including transactions. In order not to prepare VAT reports, an individual entrepreneur can submit a simplified return for this tax. But for personal income tax, individual entrepreneurs will be required to submit annual reports no later than April 30, 2021.

Please note that if the declaration is submitted for a calendar year, then in this case there is no need to submit every quarter.

A sample of filling out a single simplified tax return is located at the bottom of this page. To fill out this document, entrepreneurs and organizations often use special online services and programs.

Methods for filing a single tax return

The law establishes three ways in which this declaration can be sent to the Federal Tax Service:

• By post - the declaration must be sent by letter with the described attachment. The second inventory with a postal mark remains in hand. The receipt from the letter will be proof of the filing date of the return;
• In person - you must fill out by hand or print two copies of the document and personally bring them to the tax office. The inspector will mark one copy and return it back.
• Via the Internet - for this you need to purchase an electronic digital signature and enter into an agreement with a reporting transmission company.

Important! If the number of employees exceeds 100 people, then the report must be submitted only using electronic means of communication.

Sample of filling out a single simplified tax return

The declaration includes two sheets. However, the second one is not filled in by all types of taxpayers.

Title page

The first page of the report is the title page. You must begin entering data into it by indicating the TIN of the company or entrepreneur. A column with 12 fields is intended for these purposes. In the case when the report is filled out for an organization whose TIN consists of 10 characters, zeros must be written in the first two cells.

The checkpoint field is filled in with company data only. The entrepreneur must leave it blank, without crossing out or filling with zeros.

On the right side there is a field where the page number is written.

After the name of the form there are two fields in which the code of the document being submitted is entered:

• You can enter “1” in the first cell if the document is submitted for the first time in this period. Then you should put “0” in the second cell.
• We put “3” if this is a corrective report. In the second case, it is also necessary to use the second cell where the adjustment number is recorded.

Important! If a simplified declaration was filed, and then it turned out that one of the conditions was not met, then updated forms must be submitted for each of the taxes entered on the form. In this case, their status will also be “Correcting”.

Next, next to the type of report, the year for which it is submitted is indicated.

After this, the name of the Federal Tax Service, where the reporting is sent, and its 4-character code are indicated.

On the next line the full name of the company is written, according to the constituent documents, or full name. entrepreneur. Next comes a field for indicating the OKATO territorial code.

Attention! Since OKATO was changed to OKTMO, and the form of this declaration has not changed during this time, it is necessary to write the OKTMO code in this field. The remaining cells should simply be left empty.

The main activity code according to the OKVED directory is entered on the next line. All cells that remain empty must be crossed out.

You might be interested in:

4-NDFL for individual entrepreneurs on OSNO: who submits, in what time frame, sample filling in 2021

After this, the document contains a table in which you need to enter the necessary taxes.

Important! It is necessary to make entries in the table in the order in which the chapters of these taxes appear in the Tax Code of the Russian Federation!

The name of the tax is entered in the 1st column. The 2nd column records the number of the chapter from the Tax Code that corresponds to this tax.

But filling out the 3rd and 4th columns has its own characteristics:

• If you need to report on this tax once a quarter, then “3” is written in column 3, and in column 4 the serial number of the quarter is indicated - from 01 to 04;
• If the report’s tax period is considered to be a year, then in column 3 you must enter “3” if the report is for the first quarter, “6” if it is for the first quarter, “9” if it is for 9 months, and “0” if it is for a year. In column 4 you need to put dashes each time.

If there are blank lines in the table, they must all be crossed out. On the other hand, if a business entity needs to report on more than 4 taxes, then another title page can be added to the document and numbered as 002.

After the table, the contact phone number is written down.

Below you can see how many pages the report consists of, as well as the number of sheets with attachments. The latter must be completed if the report is submitted by a representative under a power of attorney - it must be attached to the form.

Then the document is divided into two parts, and you only need to enter data in the left one.

The person submitting the report to the tax office makes a note here:

• The head of the company indicates his full name, signs, date of delivery and, if available, a seal;
• If an entrepreneur submits the form, he simply signs and puts the date of submission;
• When an authorized representative reports, you need to indicate his full name, date of sending and sign. The next line indicates the details of the power of attorney issued to him. It must be remembered that for an organization it is enough to draw up a power of attorney on company letterhead, while the entrepreneur has it certified by a notary.

Second sheet

This sheet is filled out when the subject is not an entrepreneur and does not have a TIN code. Information is entered here in accordance with the document that identifies the person.

Here they are written:

• Full name;
• Birthday;
• Code of the country whose citizenship is available (for Russia - 643);
• What document confirms identity - “03” – birth certificate, “10” – foreign passport, “21” – Russian passport, etc.
• Information about the identity document;
• Full residential address, including postal code, area code, etc.

The sheet must be signed by the citizen or a representative acting on his behalf. The date of completion is entered here.

Tax return for simplified tax system in 2021

Home / Tax returns

Declaration of the simplified tax system is an annual tax reporting that must be submitted by business entities applying the simplified taxation regime.

KND declaration form 1152017 was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected]

Download the declaration form

Sample declarations according to the simplified tax system: “income” or “income – expenses”

Sample zero declaration of the simplified tax system

Where to submit the declaration

Organizations submit reports at their location (legal address), individual entrepreneurs – at their place of residence.

At the same time, legal entities that have separate divisions include information on divisions in their declaration under the simplified tax system. There is no need to submit a separate report on the OP.

Deadlines for submitting a declaration under the simplified tax system

The tax period according to the simplified tax system is a calendar year. Reporting periods are: 1st quarter, half year, 9 months.

The declaration is submitted at the end of the tax period.

In this case, business entities submit reports within the following deadlines:

If the last day for filing a declaration falls on a weekend (holiday), then the deadline for submitting the report is postponed to the next working day. Thus:

• For 2021, legal entities must report by April 2 (inclusive) 2021, individual entrepreneurs - no later than 04/30/2021.
• For 2021: for companies - no later than April 1, 2021, individual entrepreneurs - no later than April 30, 2021.

If the taxpayer no longer meets the conditions for applying the simplified regime, reporting is submitted by the 25th day of the month following the reporting period in which the right to the simplified regime was lost.

A citizen closing an individual entrepreneur submits a report no later than the 25th day of the month following the month in which an entry was made about the termination of activities in the status of an individual entrepreneur in the Unified State Register of Individual Entrepreneurs or before the date of deregistration from tax registration (if these are the requirements of the local INFS).

When an organization is liquidated, a report on the simplified tax system is presented together with an interim or final liquidation balance sheet.

The date of submission of the report according to the simplified tax system is recognized as:

1. When submitting to the tax authorities in person or through an authorized representative - date of filing;
2. When sent through a post office - the date on the postal stamp;
3. When transmitted via TCS channels (via the Internet) - the date specified in the confirmation of the EDF operator.

Reporting methods

You can submit a declaration in the following ways:

1) Printed out (filled out manually) on paper - in person, through an authorized person (with the obligatory presentation of a power of attorney: notarized - for a representative of an individual entrepreneur, ordinary - for a representative of a legal entity) or by post (with a list of attachments).

Tax reporting on paper is submitted:

• in 2 copies. – upon submission to the Federal Tax Service;
• in 1 copy. – when sent via Russian Post.

Note: some inspections accept a paper declaration only with a duplicate file attached on a flash drive.

2) Electronically via the Internet: directly on the Federal Tax Service website or through an EDF operator.

Declaration structure

Tax reporting under the simplified tax system includes:

• title page;
• section 1.1, which contains the amounts of the single tax according to the simplified tax system (advance tax payment) subject to payment (reduction) in connection with the use of the simplified regime (object “income”), based on information from the business entity;
• section 1.2, which records the amounts of the unified tax (advance) and the minimum tax payable (reduced) according to the simplified tax system (the object “income minus expenses”);
• section 2.1.1 – is intended for calculating the amount of the unified tax according to the simplified tax system “income”;
• section 2.1.2, which indicates the amount of the trade fee that reduces the EH under the simplified tax system “income”;
• section 2.2 – includes the calculation of the unified tax according to the simplified tax system “income minus expenses”;
• section 3 – data on funds received as part of targeted financing and charitable activities is reflected here.

The composition of the submitted declaration depends on the selected taxation object:

In this case, the total indicators of section 2.1 (2.2) are first calculated and reflected, and then, based on these indicators, section 1.1 (1.2) is filled out.

It should be noted that only accrued tax amounts must be reflected in the sections of the declaration; paid tax amounts are not indicated in the report.

Instructions for filling out the simplified taxation system declaration

The procedure for filling out the declaration (hereinafter referred to as the Procedure) is contained in Appendix No. 3 to the Federal Tax Service order No. MMV-7-3 dated February 26, 2016 / [email protected]

General requirements

1. Amounts indicated in the declaration are rounded to whole rubles in accordance with the mathematical rules of rounding.

2. When filling out the declaration manually, it is allowed to use purple (black, blue) ink.

3. When preparing reports, it is prohibited:

• fasten sheets with a stapler;
• make corrections, including using white corrector or other means;
• Print report pages on both sides.

4. Pages are numbered in continuous order, regardless of the composition of the declaration, as follows: “001”, “002”, “003”, etc.

5. For each individual line of the report, a certain number of acquaintances is provided, and only one indicator is entered in one line.

To record decimal fractions (tax percentages), fields are provided, separated by a period symbol.

6. Numerical, text and code indicators are written into the form from left to right, from the leftmost cell. When using software to generate a report, the values ​​of numerical indicators are aligned to the last right acquaintance.

7. Text information is written in the document fields in capital letters. If the document is filled out using software, Courier New font should be used (16 - 18 points high).

8. If after recording the indicator there are empty cells left in the line, dashes are placed in them (for example: the organization’s TIN is indicated in the following format: “1356785795–”).

9. If there are no indicators, empty lines are also crossed out. Moreover, if the reporting is prepared using software, then when printed there may be no cell boundaries and dashes in empty spaces.

10. Tax reporting generated through the software can be printed as a machine-readable form containing a two-dimensional barcode.

Title page

1. The data on the title page is filled out by the organization (IP), except for the block “To be filled out by an employee of the Federal Tax Service”.

2. INN/KPP. The corresponding codes are indicated. Individual entrepreneurs fill out only the TIN (a checkpoint code is not assigned to entrepreneurs).

3. Corrective report number. If reporting is submitted for the first time, you need to write down the code: “0–”. When submitting an updated declaration, the serial number of the adjustment is filled in: “1–”, “2–”, etc.

4. Taxable period. The period for which the report is submitted is indicated:

5. Reporting year. The year for which the declaration is submitted is completed.

6. Inspection code. The four-digit code of the inspection to which the document is being submitted is filled in.

7. Code at the place of registration. The code for the place of presentation of the document is indicated:

8. Below, fill in the full name of the legal entity or full name of the individual entrepreneur (line by line).

9. Then the OKVED code from the OKVED2 classifier is entered.

10. Liquidation (reorganization) code and TIN/KPP of the liquidated (reorganized) legal entity. These fields are filled in only in cases of liquidation (reorganization) of a legal entity in accordance with Appendix No. 3 to the Procedure:

11. Next, indicate the taxpayer’s contact phone number.

12. The number of pages of the submitted reporting and the number of pages of annexes to the declaration are indicated.

13. Field “Confirmation of information accuracy”. The code of the individual submitting tax reporting is entered:

• 1 – if the taxpayer submits the declaration;
• 2 – if the document is transmitted through an authorized representative.

The fields Full name, signature, date are filled in in the following order:

Note: if an individual does not sign the declaration, but simply submits it to the Federal Tax Service on behalf of the entity, the full name of such person does not need to be indicated on the title page.

Section 2.1.1

This section is drawn up only by business entities using the simplified tax system “income”.

Section 2.1.2

This section is formed only by entities that apply the simplified tax system “income” and are payers of the trade tax.

The need for a separate section is due to the fact that the amount of the trade fee can only be deducted from income received from activities that are directly subject to this fee.

Consequently, if the taxpayer has types of activities that do not fall under the trade tax, then income from them is not included in this section.

The section consists of two sheets.

The first sheet is filled out similarly to section 2.1.1:

The second sheet of the section is formed in the following order:

Section 1.1

Filled out only by taxpayers using the simplified tax system “income”. It is formed on the basis of the data reflected in sections 2.1.1 and 2.1.2.

Section 2.2

Formed by business entities using the simplified tax system “income minus expenses”.

Section 1.2

This section is filled out by payers using the simplified tax system with the object of taxation “income reduced by expenses.”

The section is formed on the basis of the information reflected in section 2.2.

Section 3

This section is completed only by those taxpayers who received targeted funds (with the exception of subsidies issued to autonomous institutions).

Types of targeted financing are approved in clauses 1, 2 of Art. 251 Tax Code of the Russian Federation.

This section contains information from Section 3 of the previous tax period about unspent target funds, the period of use of which has not yet expired, as well as about funds for which the period of use has not been established.

Below, in the “Report Total” line, the total indicators for columns 3, 4, 6, 7 are reflected.

Penalty for failure to submit a simplified taxation system declaration

If a business entity does not submit a declaration on time, then the sanctions will range from 5% to 30% of the amount of unpaid tax reflected in the reporting for each full or partial month of delay, but not less than 1,000 rubles.

Moreover, if the single tax itself is paid on time, then failure to submit a declaration within the prescribed period will result in a fine of 1,000 rubles. Responsibility for a delay in a report under the simplified tax system imposed on the head of a legal entity of the Code of Administrative Offenses of the Russian Federation can range from 300 to 500 rubles.

In addition, if the deadline for submitting a declaration is exceeded by more than 10 working days, the Federal Tax Service has the right to suspend operations on the taxpayer’s current account.

Report preparation programs

A declaration under the simplified tax system can be prepared using the following software:

Read in more detail: Changes to the simplified tax system from January 1

Did you like the article? Share on social media networks:

Related Posts
• Zero declaration of the simplified tax system in 2021
• Sample of filling out a UTII declaration for an LLC
• Sample of filling out the simplified taxation system “income” declaration
• Sample of filling out the Unified Agricultural Tax declaration for an LLC
• Tax return of the Unified Agricultural Tax
• Sample declaration of the simplified tax system “income minus expenses”
• Tax return UTII
• Sample of filling out the UTII declaration for individual entrepreneurs

Leave a comment Cancel reply

Penalties for late submission of declarations

If the unified simplified tax return was not submitted within the prescribed period, the business entity will be held accountable.

For late filing or failure to submit a return, a fine will be imposed for each tax that was required to be reported. In fact, in this case, the Federal Tax Service will fine you for the lack of a zero report for each type of tax. Accordingly, fines will also need to be transferred according to equal BCCs related to these taxes.

Attention! The amount of the fine, according to the Tax Code, is 5 percent of the amount of the corresponding tax. But since they actually do not exist, the minimum penalty is awarded - 1000 rubles. for each tax.

In addition, officials may be held liable. They may be subject to a fine of 300-500 rubles.