How to fill out the form
The current UTII declaration form for filling out is approved by Appendix No. 1 to the order of the Federal Tax Service of Russia dated June 26, 2018 No. MMV-7-3/414.
The official name of the imputation report is “ Tax return for a single tax on imputed income for certain types of activities .”
The same order of the Federal Tax Service approved the procedure for filling out the UTII declaration (Appendix No. 3, hereinafter referred to as the Procedure).
Reorganization
The assignee must submit a UTII declaration for the reorganized organization to the inspectorate at its location.
In the declaration, indicate your (i.e., the successor organization) TIN and KPP.
On the title page, in the line “at the place of registration”, put code 215. Below, indicate the name, INN and KPP of the reorganized organization.
In the line “Form of reorganization, liquidation (code)”, indicate one of the codes:
- 1 – during reorganization in the form of transformation;
- 2 – during reorganization in the form of a merger;
- 3 – during reorganization in the form of division;
- 5 – during reorganization in the form of merger;
- 6 – in case of reorganization in the form of division with simultaneous acquisition.
In section 1, indicate OKTMO of the reorganized organization.
This procedure follows from clause 2.6 and appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353.
Otherwise, fill out the declaration according to the general rules.
Composition of the UTII declaration
The imputation report consists of (always fill out all sections):
| STRUCTURAL PART | NAME/WHAT IT REFLECTS |
| First sheet | Title |
| Section 1 | Amount of UTII to be paid to the budget (fill in last) |
| Section 2 | Tax calculation by type of activity |
| Section 3 | Calculation of UTII for the tax period |
| Section 4 | Calculation of expenses for the acquisition of a cash register that reduces tax for the tax period |
For the convenience and correctness of filling out the UTII declaration, the sequence of filling out its sections is important. The best way to do it is listed in ConsultantPlus:
We recommend filling out the declaration in the following sequence: first... (read more).
Next, we will consider the procedure for filling out each part of the UTII declaration. But first, general requirements for filing a declaration.
General filling rules
Payers of the single tax on imputed income can be both organizations and entrepreneurs. The types of activities subject to UTII are listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation.
The UTII declaration form is given in the order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3/13 @. By the same order, officials approved the procedure for filling out reports and the format for submitting them electronically. Although imputators do not have to report via the Internet, they can do so if they wish.
Who must submit the declaration
All UTII payers are required to report, and quarterly. The deadline for submitting the declaration for the fourth quarter of 2013 is January 20, 2014. This follows from paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation.
Where to submit the declaration
The declaration must be submitted to each tax office in which the organization is registered as a UTII payer (clause 2 of Article 346.28 of the Tax Code of the Russian Federation and clause 2.5 of the Procedure approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3/ [email protected] ).
If an organization operates on the territory of several municipalities under the jurisdiction of one inspectorate, then it is necessary to submit one declaration with the completion of Section 2 for each municipality - each OKATO code. This is provided for in clause 5.1 of the Procedure for filling out the declaration.
This procedure must be observed regardless of whether a separate division has been created at the place of conduct of activities subject to UTII or not.
What does the declaration consist of?
The UTII declaration includes:
- title page;
- Section 1 “The amount of the single tax on imputed income for certain types of activities subject to payment to the budget”;
- Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities”;
- Section 3 “Calculation of the amount of single tax on imputed income for the tax period.”
You need to fill out the declaration in the following order: first section 2, then section 3, then section 1 and at the very end - the title page.
General rules for filling out the UTII declaration
All values of cost indicators are indicated in full rubles:
- less than 50 kopecks (0.5 units) - discarded;
- 50 kopecks (0.5 units) or more - rounded to the nearest ruble (whole unit).
The pages of the declaration have continuous numbering, starting from 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 (the “Page” field) has 3 familiar places. For example:
- for the first page – 001;
- for the tenth page – 010.
When filling, use black ink.
Invalid:
- correcting errors by corrective or other similar means;
- double-sided printing of the declaration.
Each indicator corresponds to one field, consisting of a certain number of familiarities. Only one indicator is indicated in each field. The exception is a date or decimal fraction.
To indicate the date, use 3 fields separated by a dot in order.
- day - a field of two familiar places;
- month – a field of two familiar places;
- year - a field of four acquaintances.
That is:
| DD.MM.YYYY |
For decimal fractions, use 2 fields separated by a dot:
- the first one corresponds to the whole part of the decimal fraction;
- the second is the fractional part of the decimal.
The declaration fields are filled in with the values of text, numeric and code indicators from left to right, starting from the first (left) familiarity.
When filling out fields on a computer, numerical values are aligned to the right (last) space.
The text fields of the UTII declaration are filled in with CAPITAL PRINTED characters.
If any indicator is missing, a dash is placed in all familiar places in the corresponding field (a straight line in the middle of the familiar places along the entire length of the field).
If for any indicator it is not necessary to fill out all the information in the corresponding field, a dash is placed in the unfilled fields on the right side of the field. For example, when an organization indicates a 10-digit TIN in the “TIN” field out of 12 acquaintances, the indicator is filled out as follows - “5024002119–”.
When printing on a printer:
- it is acceptable to have no frames for familiar places and dashes for empty signs;
- the location and size of indicators should not change;
- font Courier New 16 - 18 points.
Deadlines and rules for submitting a UTII declaration
In 2021, the declaration form approved by order of the Federal Tax Service of Russia No. ММВ-7-3/414 is in force. Its due date is the 20th day of the month following the reporting quarter. October 20, 2021 is Sunday. This means that the last day for submitting the UTII declaration for the 3rd quarter of 2021 is October 21 inclusive.
You can download the current UTII declaration form for the 3rd quarter of 2019 for free using the direct link here.
When filling out the UTII declaration for the 3rd quarter. 2021 adhere to the following rules:
- All amounts are indicated only in rubles: 50 or more kopecks are rounded to the full ruble.
- The declaration can be prepared manually or on a computer. When filling manually, use a black ballpoint pen. When filling by machine, use Courier New font size 16-18. Only CAPITAL letters are used.
- Each character (number, letter, bracket) has only one cell of its own.
- All sheets must be completed on one side. Corrections to the form are not permitted.
What is indicated in the UTII declaration
The calculation of imputed tax is based on the basic profitability of a particular type of activity. Each region independently sets:
- list of activities subject to UTII;
- basic profitability;
- tax rate.
UTII is the product of the basic profitability by the coefficient K1, by the coefficient K2, by the physical indicator and by the tax rate.
The total tax amount depends on the physical performance of the business. For example, for a hairdresser this will be the number of employees, for a taxi - the number of seats, for freight transport - the number of cars.
K1 – deflator coefficient. In 2021 it is equal to 1.915 for everyone.
K2 – each region sets individually.
Algorithm for filling out the UTII declaration
To eliminate errors in calculations when filling out the declaration, we recommend following our filling procedure:
- We create a title page.
- In Section No. 2 we calculate the tax for each type of activity.
- We fill out Section No. 3, taking into account deductions for cash register equipment (CCT) and insurance premiums.
- We enter the received data into section No. 1.
- If there is a deduction for cash register, fill out section No. 4.
The taxpayer's place of registration code, activity code and all other codes that must be indicated in the declaration can be found in the appendices to the procedure for filling out the UTII declaration.
Filling out the title page
| PROPS | HOW TO FILL OUT |
| INN checkpoint | INN, as well as KPP, which is assigned to the organization as a single tax payer on imputed income by the tax authority to which you submit the declaration. Indicated at the top of each page. |
| Correction number | When submitting an initial declaration, enter “0–”; when submitting an updated declaration, indicate the adjustment number (for example, 1–, 2–, etc.). |
| Taxable period | For which you are submitting a declaration. Taken from Appendix No. 1 to the Procedure:
|
| Reporting year | For which you are submitting a declaration |
| Tax authority code | According to documents on registration with the tax authority |
| Code at the place of registration | This is the code for the place of submission of the declaration at the place of registration of the taxpayer. Taken from Appendix No. 3 to the Procedure:
|
| Taxpayer | The full name of the organization in accordance with its constituent documents (if there is a Latin transcription in the name, indicate it) or line by line the full last name, first name, patronymic of an individual entrepreneur |
| Reorganization (liquidation) form code | Taken from Appendix No. 2 to the Procedure:
|
| TIN/KPP of the reorganized organization | Accordingly, the TIN and KPP that were assigned to the organization before the reorganization by the tax authority at the place of registration as a UTII payer. |
| Contact phone number | In the format: country code, city code, number without spaces or symbols between numbers |
| Number of pages | On which the declaration was drawn up |
| Number of sheets | Supporting documents or copies thereof, incl. confirming the authority of the representative (in case of submission by the representative of the taxpayer) attached to the declaration. |
| I confirm the accuracy and completeness of the information specified in this declaration | Indicate:
When submitting a declaration by an organization, in the field “last name, first name, patronymic - line by line the full last name, first name, patronymic of the manager + personal signature and date of signing. When submitting an IP, the “last name, first name, patronymic” field is not filled in . Only a personal signature and the date of signing are affixed. When submitted by a representative-individual, in the field “last name, first name, patronymic” - line by line the full last name, first name, patronymic of the representative + personal signature and date of signing. When submitted by a representative-legal entity, in the field “last name, first name, patronymic” - line by line the full last name, first name, patronymic of the individual authorized in accordance with the document of this legal entity to confirm the accuracy and completeness of the declaration information. In the field “name of organization – representative of the taxpayer” indicate the name of the legal entity – representative of the taxpayer. Sign the person whose information is indicated in the “last name, first name, patronymic” field and the date of signing. In the field “Name of the document confirming the authority of the taxpayer’s representative” - the type of document confirming the authority of the representative. |
Do not touch the section “To be completed by a tax authority employee” : it is for the Federal Tax Service.
When submitting to the Federal Tax Service at the place of registration by the successor organization a declaration for the last tax period and updated declarations for the reorganized company (in the form of incorporation/merger/division/transformation):
- on the title page in the field “at place of registration (code)” – 215;
- in the upper part - TIN and KPP at the location of the successor organization;
- in the “Taxpayer” field – the name of the reorganized organization.
When filling out sections of the UTII declaration, pay attention to the tips and formulas that are in the names of the lines themselves.
What to do with reporting on UTII if an organization plans to close a separate division? How to proceed, see ConsultantPlus:
In this case, the organization is obliged to submit a declaration and pay tax for those periods when the organization was registered as a payer of UTII (see letter of the Ministry of Finance of Russia dated 04/06/2011 No. 03-11-11/83).
Read the complete solution.
Completing section 1
| LINE | HOW TO FILL OUT |
| Each block of lines 010 – 020 | On line 010 – OKTMO code of the municipality, inter-settlement territory, settlement that is part of the municipality at the place of business (place of registration of the UTII payer). Indicated in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013. When filling out the OKTMO code, 11 acquaintance spaces are allocated. If the code has 8 characters, the empty spaces on the right are filled with dashes. For example, for an eight-digit OKTMO code 12445698, write the eleven-digit value “12445698—”. If there are not enough lines with code 010, you should fill out the required number of sheets in section 1. Indicate the code of the municipality in whose territory the reorganized company was registered as a UTII payer. |
| Line 020 | The amount of UTII payable for the tax period. See the formula in the UTII declaration form. |
Do not forget to put your signature and the date of signing this section in the line “I confirm the accuracy and completeness of the information specified on this page.”
Completing section 2
Fill out separately for each type of business activity. When conducting the same type of activity in several separately located places, section 2 of the UTII declaration is filled out separately for each place (each OKTMO code).
| LINE | HOW TO FILL OUT |
| 010 | Code of the type of business activity carried out by which you fill out this section in accordance with Appendix No. 5 to the Procedure:
|
| 020 | The full address of the place of conduct of the type of business activity indicated on page 010. The region code is indicated in accordance with Appendix No. 6 to the Procedure. See all codes in a separate file here. |
| 030 | Code according to OKTMO of a municipality, inter-settlement territory, settlement that is part of the municipality at the place of business (place of registration of the UTII payer) |
| 040 | The value of the basic profitability per unit of physical indicator per month for the corresponding type of business activity. Taken from clause 3 of Art. 346.29 Tax Code of the Russian Federation. |
| 050 | The value of the deflator coefficient K1 established for the calendar year. They are taken from the relevant order of the Ministry of Economic Development. |
| 060 | The value of the adjustment coefficient of basic profitability K2, which takes into account the totality of the features of doing business. They take it from local law. Values are rounded after the decimal point to the third decimal place inclusive. |
| 070 – 090: | Column 2 – the value of the physical indicator for the corresponding type of business activity in each month of the tax period. The values of physical indicators are indicated in whole units. Column 3 – the number of calendar days of business activity in the month of registration (deregistration) as a UTII payer. Calculate accordingly:
Column 4 – tax base (amount of imputed income) for each calendar month of the tax period. This is the product of lines 040, 050 and 060, as well as lines 070 or 080 or 090 of column 2. If during the tax period an organization or individual entrepreneur was registered (deregistered) as a UTII payer, the tax base for each calendar month of the tax period is determined as the product of lines 040, 050 and 060, as well as the corresponding indicators of lines 070 or 080 or 090 column 2 - 3, taking into account the number of calendar days of activity in the month of registration (deregistration) as a UTII payer. If during the tax period the payer did not register (was not deregistered) as a UTII payer with the tax authority to which the declaration was submitted, dashes are added in all lines 070 - 090 of column 3. |
| 100 | Tax base (amount of imputed income) for the tax period for the corresponding type of business activity at the specified address. This is the sum of lines 070 – 090, column 4. |
| 105 | The tax rate is 15% or the rate established by regulatory legal acts of representative bodies of municipal districts, city districts, laws of Moscow, St. Petersburg and Sevastopol. |
| 110 | The amount of UTII calculated for the tax period for the corresponding type of business activity at the specified address. This is line 100 × page 105 / 100. |
Declaration of UTII for individual entrepreneurs for the 3rd quarter of 2021: legal basis
Payers of UTII (single tax on imputed income) are organizations and individual entrepreneurs who voluntarily switched to this special regime and conduct activities permitted for it (clause 2 of article 346.26, clause 1 of article 346.28 of the Tax Code of the Russian Federation).
The use of the tax system in the form of UTII obliges the payer to report to the tax authorities on the results of each tax period - quarter (Article 346.30 of the Tax Code of the Russian Federation). Declarations are submitted up to and including the 20th day of the month following the reporting quarter, and before the 25th day the tax is paid (clauses 1, 3 of Article 346.32 of the Tax Code of the Russian Federation).
The tax “imputed” is calculated not from real income, but from imputed income. To calculate the tax base specified in clause 3 of Art. 346.29 of the Tax Code of the Russian Federation, the basic profitability per month for the corresponding type of activity, adjusted by the coefficients and, is multiplied by the value of the physical indicator.
Completing Section 3
| LINE | HOW TO FILL OUT |
| 005 | The taxpayer's characteristics can be one of two:
|
| 010 | The amount of UTII calculated for the tax period. This is the sum of lines 110 of all completed sheets in section 2. |
| 020 | The amount of insurance premiums, payments and expenses (clause 2 of Article 346.32 of the Tax Code of the Russian Federation), by which the UTII calculated for the tax period can be reduced - if they are paid in favor of employees engaged in areas of activity on imputation. The question of reducing UTII for insurance premiums of individual entrepreneurs who do not make payments to individuals, is considered in a letter from the Ministry of Finance of Russia, which is in the ConsultantPlus database: According to paragraph 3 of paragraph 2.1 of Article 346.32 of the Code, individual entrepreneurs who apply UTII and do not make payments and other remuneration to individuals have the right to reduce the amount of UTII by the amount of paid insurance premiums in a fixed amount without applying a limitation of 50 percent of the amount of this tax. Read the explanations from the Ministry of Finance in full. |
| 030 | The amount of insurance premiums paid by individual entrepreneurs for compulsory health insurance and compulsory medical insurance in the amount determined by clause 1 of Art. 430 Tax Code of the Russian Federation |
| 040 | Sum of all lines 050 of all completed sheets of section 4 |
| 050 | The indicator value cannot be less than 0. When submitting a declaration by an organization or individual entrepreneur making payments and other remuneration to individuals (page 005 is “1”), the value is determined as follows: Page 010 – (page 020 + page 030) – page 040 In this case, the difference between lines 010 and (020 + 030) cannot be less than 50% of the calculated UTII (p. 010). When submitting a declaration of individual entrepreneurs without employees (line 005 is equal to “2”), the value is determined as the difference between lines 010 and 030 and 040. In this case, the difference between lines 010 and 030 must be greater than or equal to zero. |
Completing section 4
| LINE | HOW TO FILL OUT |
| 010 | Name of the cash register model included by the Federal Tax Service in the Register of Cash Register Equipment |
| 020 | Serial number of the KKT model in accordance with the documents related to its purchase |
| 030 | CCP registration number assigned by the tax authority |
| 040 | Date of registration of the cash register with the tax authority |
| 050 | The amount of expenses incurred for the purchase of cash register equipment. Cannot exceed 18,000 rubles. |
If lines 010, 020, 030, 040 and 050 are insufficient, fill out the required number of sheets in section 4 of the UTII declaration.
Example of filling out a UTII declaration: sample
Let’s assume that Guru LLC (TIN 5032123456) provides household services to the population for the repair of shoes and leather goods (OKVED 95.23). It is registered as a UTII payer with the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 22 for the Moscow Region (KPP 503235001).
In the 2nd quarter of 2021, the company operated through 2 workshops located in the Odintsovo district:
- in Golitsyno (OKTMO 46755000006). Number of employees – 4 people;
- Kubinka (OKTMO 46755000016). Number of employees – 3 people. This workshop opened in May 2021 and was open for 18 days this month.
In these municipalities, a UTII rate of 15% of imputed income is applied.
The basic profitability for the provision of household services is 7,500 rubles. per month per unit of physical indicator. That is, for each employee (clause 3 of Article 346.29 of the Tax Code of the Russian Federation).
The deflator coefficient K1 in 2021 is 2.005 (Order of the Ministry of Economic Development dated October 21, 2019 No. 684, Article 346.27 of the Tax Code of the Russian Federation).
The coefficient K2 is 0.8 (Appendix No. 1 to the decision of the Council of Deputies of the Odintsovo City District of the Moscow Region dated November 5, 2019 No. 5/10).
In the 2nd quarter of 2021, the organization transferred insurance premiums and sick leave benefits at the expense of the employer in the amount of 57,000 rubles.
The following link shows a correct and fully completed sample UTII declaration for the 2nd quarter of 2021. You can watch it, download it for free and use it in your work.
SAMPLE OF COMPLETING THE UTII DECLARATION
Read also
01.09.2020
An example of filling out a UTII declaration for the 3rd quarter of 2021
As an example, let’s fill out a declaration for individual entrepreneur A.S. Frolov, who opened 3 shoe workshops in the city of Golitsyno, Odintsovo district, Moscow region. This individual entrepreneur is registered as a UTII payer in the MIFTS of Russia No. 22.
In this municipality, the following parameters are established for UTII payers:
- OKTMO – 46641104001;
- single tax rate – 15%;
- basic profitability – 7500 rub. for each physical indicator (number of employees);
- K1 – 1.915 (established by order of the Ministry of Economic Development of the Russian Federation No. 595 dated October 30, 2018).
- K2 – 0.8 (established by decision of the municipal Council of Deputies No. 5/3 of November 18, 2005).
In the 3rd quarter of 2021, individual entrepreneur Frolov transferred insurance premiums and sick leave benefits for employees at the expense of the employer in the amount of 6,700 rubles.
Free filling out the UTII declaration for the 3rd quarter. 2021 via direct link here.
How to fill out the cover page of the UTII declaration
On the title page of the declaration you indicate the taxpayer’s registration data and the period for which you are submitting the report. The tax period code depends on the quarter for which you are filing a return. For the 3rd quarter it will be “23”.
Next, indicate the code of the tax authority where the declaration will be submitted. If it is unknown, it can be clarified on the Federal Tax Service website - at the IP registration address.
The code for the place of registration of the taxpayer depends on where the taxpayer conducts his business: at the place of registration - put “214”, if you submit reports at the place of business – put “320”.
How to fill out Section 1 of the UTII declaration
This section is final and should be completed last.
The amount of tax payable from the calculations (line 050 from Section 3 for each type of activity) is transferred to line 020 of Section 1 in accordance with the code of the municipality (OKTMO) on the territory of which the taxpayer operates.
How to fill out Section 2 of the UTII declaration
Section 2 is filled out separately for each type of activity subject to imputed tax. In our example, the taxpayer provides shoe repair services, so we fill out Section 2 only for this type of activity.
To determine the tax base for a month, you need to multiply the basic profitability by the physical indicator (number of employees) and by coefficients K1 and K2:
7500 rub. x 3 employees x 1.915 (K1) x 0.8 (K2) = 34,470 rubles.
We multiply the resulting tax base by the tax rate (in our example it is 15%):
34,470 rubles x 3 months (work period) x 15% = 15,511.5 rubles.
We round the resulting amount to whole rubles - 15,512 rubles. So we received the amount of calculated UTII, which we have the right to reduce by the amount of insurance premiums paid and payments made.
How to fill out Section 3 of the UTII declaration
In section 3 of the declaration, you must indicate the taxpayer's identification. If you have hired employees, enter code “1”. And in line 020, indicate the amount transferred in the 3rd quarter as part of insurance premiums and sick leave.
Entrepreneurs who work without employees indicate code “2”. They can also reduce the calculated UTII by contributions to the Pension Fund and the Compulsory Medical Insurance Fund (line 030) paid for themselves in the reporting period.
Also see “Reducing UTII for insurance premiums of individual entrepreneurs in 2021.”
From the amount of the calculated UTII, subtract the contributions indicated in lines 020 and 030. If you are an individual entrepreneur without employees and you are entitled to a deduction on cash register, indicate it in line 040.
Also see “Do I need an online cash register for individual entrepreneurs on UTII in 2021?”.
In our example, the individual entrepreneur does not have a deduction for cash registers; contributions for himself were not paid in the 3rd quarter, so the calculation of the tax payable looks like this:
15,512 rubles – 6,700 rubles = 8,812 rubles.
