UTII tax return in 2021: how to submit

Changes in the new UTII declaration in 2021 for individual entrepreneurs

With the introduction of online cash registers, it became necessary to change the standard tax return form. These changes were needed to receive reimbursement for the purchase of online cash registers and fiscal drives.

Since 2021, a new form of UTII declaration has been in force, for a single tax on imputed income, in accordance with the order of the Federal Tax Service No. MMV-7-3 / [email protected] dated June 26, 2018.

In section 3, line 040 “Amount of expenses for the acquisition of cash registers” was added

For this purpose, section No. 4 was added to the document, called “Calculation of the amount of expenses for the acquisition of a cash register, which reduces the amount of UTII for the tax period.” It will display information about the online cash register, which can be used to receive reimbursement for expenses (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation).

Declaration form for 1st quarter

The declaration form was approved by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353. This is the form that needs to be submitted for the first quarter of 2017. However, we note that by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/574, changes were made to the imputed tax declaration (form KND 1152016). The declaration has been amended due to the fact that from 2021, individual entrepreneurs on UTII with employees can reduce the “imputed” tax on fixed contributions “for themselves.” These amendments were taken into account in the declaration and a new form of declaration for UTII was obtained. However, the composition of the form has not changed and includes:

• title page;
• Section 1 “Amount of single tax on imputed income 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.”

Now we will give an example of filling out a UTII declaration for the 1st quarter of 2021, which may be useful for organizations and individual entrepreneurs. Also see “UTII declaration form from the first quarter of 2021: what has changed.”

Due dates

A quarter on UTII is a tax period. The declaration is submitted by the 20th day of the 1st month following the tax period.

If this day turns out to be a weekend or holiday, then the due date is shifted towards the next working day.

In 2021, tax return filing deadlines have the following time periods:

Options for submitting a declaration

There are options for delivery, the entrepreneur has the right to use any. Works via the Internet:

• user’s personal account after concluding an agreement;
• official website of State Services.

Scheme for individual entrepreneurs for filling out and submitting the UTII declaration:

Important! When installing the Taxpayer program, you must regularly monitor and install updates.

Where to submit and how to fill out the declaration online?

All organizations and entrepreneurs on UTII submit declarations at the actual location of their business. If activities are carried out in an area other than the place of registration, you need to de-register where the registration took place and register where the activities are carried out.

In case of provision of services:

• retail trade associated with distribution or distribution;
• placing advertisements on cars, buses or minibuses;
• transportation of goods;
• taxi and public transport.

There is no real possibility of determining the specific place of activity, so individual entrepreneurs in this case submit declarations at the place of residence.

The declaration can be submitted in several ways:

• using the post office;
• personal appeal to the Federal Tax Service;
• online, through the OED operator or personal tax account
• a convenient and simple service for filling out a UTII declaration, it can be saved in PDF and Exel format - see here.

If there are many points on UTII with one type of activity

If an entrepreneur has several points on UTII that do the same thing in one locality, in this case one tax return is submitted. But all physical indicators must be added together and indicated in the second section of the declaration.

If they operate in different localities, then each municipality must submit its own declaration.

If there are many types of activities on UTII

When an entrepreneur is engaged in several types of UTII activities in the territory of one branch of the Federal Tax Service, a single declaration is submitted with the completion of several additional sheets from section No. 2.

When engaging in several types of activities in different cities or villages, you need to submit a new declaration to each Federal Tax Service with all the sheets from section No. 2 that are needed.

To submit a declaration online, you will need to obtain an electronic digital signature.

Sample of filling out a declaration for UTII using the example of an individual entrepreneur without employees

The procedure for filling out the UTII tax return itself has not undergone significant changes. Let's look at how to fill out a UTII declaration - 2017 using the example of an individual entrepreneur who does not have hired employees.

Our individual entrepreneur is registered in the city of Mytishchi Moscow Region and is engaged in private cargo transportation.

The principle of entering data into the title page remains the same - all initial identification information is entered into it. In particular, the code for the place of registration, since UTII is paid at the actual place of business. The individual entrepreneur is engaged in cargo transportation, that is, he is not tied to a specific place other than his place of residence. Therefore, he puts code 120. And if an individual entrepreneur, for example, owned premises for the provision of services on UTII in another district of the Moscow region, he would have to register with the Federal Tax Service at the place where the premises are located and report there, putting code 320 in the declaration (according to place of business).

The completion of other sections also did not change significantly. Correction factors for correct tax calculation should be used:

• K1 - from the relevant order of the Ministry of Economic Development. In 2021, order No. 698 dated November 3, 2016 is in effect.
• K2 - from the decision of the local municipal authority for the area for which UTII is paid (in our example, this will be the decision of the council of deputies of the Mytishchi district “On UTII for certain types of activities” dated October 20, 2016 No. 12/3).

NOTE! In 2021, a new minimum wage is in force - 7,500 rubles. Let us remind you that for calculating insurance premiums for individual entrepreneurs, the minimum wage valid at the beginning of the year is used. Therefore, the new minimum wage introduced on July 1, 2016 will only affect individual entrepreneurs’ contributions for themselves starting from January 1, 2017.

And it will have a big impact. So much so that our individual entrepreneur, who paid these contributions and put them into deduction, did not have UTII to pay for the quarter.

Penalty for late submission of declaration

For late filing of a UTII tax return, a fine of 5 to 30% of the amount of unpaid tax for each full and partial month is assessed; it cannot be less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

If the tax was paid on time, but the tax return was not submitted to the relevant authorities within the established time frame, then the entrepreneur may be fined 1,000 rubles. If the delay exceeds 10 working days, the Federal Tax Service may block the current account of a business entity.

UTII tax return: how to send

The tax period for UTII is a quarter. Entrepreneurs submit a declaration based on the results of each quarter no later than the 20th day of the first month of the next quarter.

Thus, the declaration for the 3rd quarter of 2021 must be submitted no later than October 21, 2021, and for the 4th quarter no later than January 20, 2020.

If the 20th falls on a weekend or holiday, the deadline for filing the declaration is moved to the next business day.

UTII declarations are submitted to the tax authority at the actual place of business. When it is impossible to clearly determine the place of business, individual entrepreneurs submit declarations to the Federal Tax Service at their place of residence, and organizations - at their legal address.

The UTII declaration can be submitted in three ways:

• in paper form;
• by mail - by registered item with an inventory of the contents;
• in electronic form through an EDF operator or the Federal Tax Service service.

Note: to submit a report through a representative, an individual entrepreneur must issue a notarized power of attorney.
It will be enough for the organization to issue a power of attorney with the signature of the head and seal. For late submission of the UTII declaration, a businessman faces a fine in accordance with Art. 119 of the Tax Code of the Russian Federation.

Important:

Zero declarations for UTII cannot be submitted. The UTII tax is calculated not on the actual profit received, but on the imputed income. You need to pay taxes and submit a declaration, even if the company does not operate.

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October 3, 2021 2573

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Requirements for filling

It is very simple to fill out a tax return for individual entrepreneurs who are on UTII, however, despite the simplicity, there are certain requirements that must be met:

1. All physical and cost indicators are filled in in whole units, according to the principle of mathematical rounding. The exception is the K2 coefficient; its value is rounded to the third decimal place.
2. It is prohibited to indicate kopecks in the tax return.
3. All pages of the tax return must be numbered. Numbering is done in a specially designated window consisting of 3 characters. When filling it out, you need to use all three characters, so, for example, the first page will be designated “001”, the second “002”, etc.
4. All values ​​are indicated from the first cell, from the left edge of the document; if there are empty cells, a dash is placed in them.
5. If there is no need to fill in certain data, then in the column where they should be, a dash is placed in all cells.
6. All fields must be filled in capital block letters.
7. The declaration must be filled out strictly in black, purple or blue ink.
8. When filling out using computers, Courier New is indicated as the printing font; the size is 16-18 pt.
9. The title and first pages of the declaration must necessarily contain the signature of the person on whose behalf the document is being submitted. The seal is placed only on the title page, if the organization has one, in a specially designated place.
10. There is no need to staple or staple the declaration.
11. The tax return must not contain spelling or other errors or corrections.
12. Double-sided printing is strictly prohibited.
13. There is no need to indicate fines and penalties in the declaration.

Instructions for filling out a tax return

The tax return contains three sections and a cover page. For convenience, filling should be done in this order:

• title page;
• section 2;
• section 3;
• section 1.

Filling out the title page is necessary to identify the individual entrepreneur by the tax service.

Title page

Here is the information that will help you do this:

TIN . For individual entrepreneurs it is filled in completely, for organizations this document has a 10-digit number, so the two empty cells at the end of the column are filled in with a dash.

Checkpoint . Individual entrepreneurs do not need to fill out this item.

The TIN and KPP fields are filled out identically on all subsequent pages.

Correction number. The serial number of the amended declaration is indicated. If it is “0—”, then it is primary.

Taxable period . It is necessary to indicate the tax period code corresponding to the declaration being submitted.

Reporting year . The reporting year of the declaration being submitted is indicated here.

Submitted to the tax authority (code) . Look for the code of the tax office office where the tax return is submitted using the Federal Tax Service Inspectorate service.

At the place of registration (code) . The code of the place where the declaration must be sent to the Federal Tax Service is indicated.

Taxpayer . Line by line fill in the last name, first name and patronymic of the individual entrepreneur.

OKVED.

Contact phone number . We fill it out in any format.

On the pages . Number of pages in the declaration.

With supporting documents or their copies attached . In this paragraph you need to indicate the number of additional sheets (power of attorney) provided along with the tax return. If there are none, then you need to put a dash.

Confirmation of the accuracy of the information provided . The number 1 or 2 is placed here. The first value indicates the director of the company, the second indicates the representative of the company.

At the end, the last name, first name, and patronymic of the person who signed the tax return is indicated. If the signatory is the director of the organization, then you need to additionally put a seal if it is provided for by the internal charter of the organization. In the case when a company representative is applying for his visa, it is necessary to indicate the details of the document confirming his authority.

Section 2

An individual entrepreneur operating under several economic activity codes is required to draw up documentation of the second section in a number of sheets equal to the number of OKVED documents. If he conducts activities in 10 types, then he must have 10 sheets with section 2 in his tax return.

Code p.010 . Designed to indicate the type of activity code; all codes can be found here.

Code p.020 . It is necessary to fill in the full address of the place of business activity (if line “010” indicates the type of activity with code 05, 06, 10 or 16, then organizations in line “020” need to write the legal address, and individual entrepreneurs – the address of the place of residence).

Code p.030. The OKTMO code is filled in - find out here.

Code p.040 . The basic yield is indicated . The value at this point can range from 50 to 12,000 rubles.

Code p.050 . Designed to indicate the value of the deflator coefficient K1.

In 2021, the deflator coefficient K1 changed, now its value is 1.915 ; in 2021, entrepreneurs calculated indicators for the tax return based on the size of this coefficient equal to 1.868.

Code p.060 . The deflator coefficient K2 is indicated. It takes different values ​​for tax reduction depending on the region where the activities of an individual entrepreneur are located.

You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).

Code p.070-090 . Designed to display physical indicators.

Column 2. Designed for entering data on physical indicators by type of activity monthly during the quarter. Indicators must be rounded according to the rules of mathematical rounding. Any change in a physical indicator during a month is reflected in the declaration starting from the month in which it occurred.

When carrying out one type of activity, within one locality with one OKTMO, there is no need to fill out additional sheets of section No. 2. In this case, all indicators are simply summed up.

Column 3. Designed to indicate the number of days in which business activities were carried out. It is intended only for those individual entrepreneurs who have just started their activities or have completed them.

Attention! There is no need to indicate data if the entrepreneur has not withdrawn or registered as a taxpayer of the UTII special regime with the Federal Tax Service; in simple words, it is intended only for those who have just started their activities or have completed them.

Example: An entrepreneur submits a declaration for the 4th quarter. If he registered on October 26, and was deregistered on November 6, then in this case, in line 070, you must indicate the value “7-”. Line 080 should contain the value "5-". Line 090 remains with dashes. If there were no withdrawals and registrations for the quarter, you must put 3 dashes in the entire column.

Column 4 . Lines 070-090 are designed to automatically enter the tax base for all months of the tax period. If the entrepreneur did not register or deregister as a taxpayer during this period, the tax base is calculated as follows:

With. 070, 080, 090 column 4 = p. 040 × s. 050 × s. 060 × s. 070, 080,090 gr. 2

If there was a withdrawal or registration of an entrepreneur, calculations occur in relation to the number of calendar days for which the activity was carried out as a UTII payer.

• With. 070 column 4 = p. 040 × s. 050 × s. 060 × s. 070 gr. 2 × s. 070 gr. 3/ number of days in a month.
• With. 080 column 4 = p. 040 × s. 050 × s. 060 × s. 080 2 × s. 080 gr. 3/ number of days in a month.
• With. 090 column 4 = p. 040 × s. 050 × s. 060 × s. 090 2 × s. 090 gr. 3/ number of days in a month.

Code page 100 . Designed to display automatic data on the amount of the tax base for the quarter, the amount of lines 070-090 4 columns.

Code page105.

Designed to enter data on the tax rate of 15%, or the rate established by various municipalities.

Code page 110 . Designed to indicate the tax amount for the quarter.

page 110 = page 100 * page 105 / 100

Section 3

Line 005 . If an individual entrepreneur does not make payments to staff, the number “2” is entered; in all other cases, the number “1” must be entered.

Line 010 . Total amount of single tax. Here you need to indicate the total income on line 110 from all completed sheets for all types of activities indicated in section 2.

Line 020 . Designed for entering data on hospital benefits and insurance premiums. It is also intended for making expenses and payments in accordance with paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation.

Line 030 . The amount of fixed insurance premiums for an individual entrepreneur is indicated.

Line 040. The total amount that the entrepreneur must pay to the state.

• for p.005 = "2": p.040 = p.010 - p.030 ≥ 0
• for p.005 = "1": p.040 = p.010 - (p.020 + p.030) ≥ 50% p.010

Section 1

Line 010 . The code OKTMO is filled in - find out here.

Line 020 . This line displays the amount of UTII tax that is paid to the budget (Line 040 section 3).

If a UTII subject carries out business activities using one OKTMO code, then line 020 is equal to line 040 from section 3. If the payer carries out activities in different localities, line 020 is calculated using the following formula:

(Art. 040 times 3 * (sum of Art. 110 of all pages of sections 2 for this OKTMO code / Art. 010 times 3))

An example of filling out a UTII declaration with a deduction using CCP

For those who do not know how to submit a declaration for the second quarter of 2019, taking into account the deduction at the online cash register, we will provide a sample of filling out this document. For example, a young business woman provides hairdressing services and is registered as an individual entrepreneur. She has 2 employees on her staff. In May, she bought an online cash register. The total expenses turned out to be higher than the maximum amount of compensation of 18,000 and amounted to 22,000 rubles.

The completed version can be seen in the images below:

The first is when we did not include a deduction for cash register

The second is when we included the deduction for cash registers

Filling out the title page

On the title page of the declaration for the 1st quarter of 2021, show basic information about the company or individual entrepreneur. Let us explain some features of filling out the title page.

Taxpayer Identification Number and Checkpoint

On the title page (and each sheet of the declaration) show the TIN and KPP of the company. Moreover, enter the checkpoint regarding the organization at the place of registration as a UTII payer (the fifth and sixth positions of the checkpoint should contain the numbers 35). Let’s assume that with the Federal Tax Service, where the UTII declaration for the 1st quarter of 2021 is submitted, the organization is registered on two grounds: by the location of a separate division and by the place of conducting activities subject to UTII. Then in the declaration, show not the checkpoint that is assigned to the organization at the location of the separate division, but the one that is assigned to the company as a UTII payer (subclause 1, clause 3.2 of the Procedure, approved by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/ 353).

Correction number

In the “Adjustment number” line, enter one of the numbers:

• “0” – for the primary declaration;
• “1” – for the first updated declaration;
• “2” – for the second clarification, etc.

Therefore, if you are submitting a declaration for the first time, you need to enter the code “0”.

Taxable period

In the “Tax period (code)” column, enter code “21”. It is this that will mean that you are submitting a declaration specifically for the 1st quarter of 2021 (and not for some other period).

Reporting year

In the “Reporting year” line, enter “2017”. This will mean that the declaration is submitted in 2021.

Submission code

In the “place of registration” field, show the code of the place of submission of the declaration for the 1st quarter. If, for example, a company submits a declaration at its location and submits one declaration, enter code 214. If the declaration is submitted at the place of business under UTII, enter 310 (letter of the Federal Tax Service of Russia dated February 5, 2014 No. GD-4-3/1895). Below in the table we present all the codes that can be indicated in the UTII declaration for the 1st quarter of 2021: