Declaration on UTII for the 2nd quarter of 2021 (filling sample)

Declaration on UTII for the 2nd quarter of 2021: deadlines, form, composition, sample

Let us say right away that the new form for the UTII declaration has not yet been approved, although it is expected in the very near future. The form that is currently in use was approved by order of the Federal Tax Service of the Russian Federation dated July 4, 2014 No. ММВ-7-3/

The report contains a title page and 3 sections, which reflect:

• payable UTII;
• calculation of UTII for certain types of activities;
• quarterly calculation of UTII.

The imputator still has 20 calendar days after the end of the reporting quarter to prepare the declaration. For the report on the results of the 2nd quarter, the deadline for submission is 07/20/2018.

Let's look at an example of how to file a UTII declaration for the 2nd quarter of 2021.

EXAMPLE 1

IP Zubarev P.G. works for UTII in the provision of vehicle washing services (basic income - 12,000 rubles). He has 5 more employees. Insurance premiums paid in the 2nd quarter - 23,460 rubles. He purchased a new cash register in March 2021 and has already exercised his right to deduct cash registers based on the results of the 1st quarter.

In the region of activity of IP Zubareva P.G. a tax rate of 15% is applied, K1 = 1.868, K2 = 0.7.

Zubarev P.G. calculated the single tax:

12,000 x 1.868 x 0.7 x (6 + 6 + 6) x 15% = 42,366 rubles.

Then he reduced the result by the insurance premiums paid for the quarter (the amount of such a reduction should not exceed 50% of the accrued tax). Considering that 42,366 x 50% = 21,183 rubles, and the contributions paid exceed this limit, the tax can only be reduced by half:

42,366 ─ 21,183 = 21,183 rubles.

As Zubarev P.G. filled out the UTII declaration, look here.

Features of 2021

The first half of this year is taking place under the threat of the COVID-19 virus pandemic. This has made serious adjustments to the lives of people and the work of enterprises. Small and medium-sized businesses suffered, and were inactive for almost three months. In order to at least somehow support it, the authorities decided not to collect most taxes in the second quarter and to increase the reporting deadlines.

The abolition of taxes, including UTII for the 2nd quarter of 2021, will affect individual entrepreneurs and small and medium-sized companies, which at the same time:

1. They operate in areas recognized by the government as the most affected by the restrictions introduced to prevent the spread of coronavirus. Their list is given in Resolution No. 434 of April 3, 2021.
2. Appears in the SME register based on tax reporting for 2018.

However, tax exemption does not relieve a business entity of the obligation to file a UTII return for the 2nd quarter of 2020. The deadline for reporting is July 20. Please note that the deadline for filing the UTII declaration for the 1st quarter of 2020 has been postponed by 3 months - this is July 20 (Resolution No. 409 of April 2, 2021), therefore, if you wait until the deadline, you will have to submit two declarations at the same time.

We will tell you how to calculate UTII and create a declaration for those who do not fall under the requirements mentioned above.

Additional section of the new UTII declaration

Soon, the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/, which approved the form of the declaration of imputation and the procedure for its execution, will be replaced by a new order of the Federal Tax Service.

We cannot yet speak with confidence about future changes that may appear in the form of the declaration or the technology for filling it out. But we can definitely say that the composition of the report will expand due to the appearance of a new section. Let's look at it in more detail.

Section 4 is added to the three usual sections of the declaration. “Calculation of the amount of expenses for the acquisition of cash register equipment, which reduces the amount of the single tax on imputed income for the tax period.”

Its appearance is connected with clause 2.2 of Art. 346.32 of the Tax Code of the Russian Federation, which provides for the opportunity for an imputed individual entrepreneur to reduce the tax payable on expenses associated with the acquisition and preparation for operation of a cash register.

The section shows information on each cash register for which a deduction is claimed. For each online cash register you will need to fill out a separate block of lines 010-050:

• model name (page 010);
• serial model number (page 020);
• CCP registration number assigned by the Federal Tax Service (page 030);
• date of registration of the cash register with the Federal Tax Service (page 040);
• expenses for purchasing a copy of the cash register (p. 050).

This is what the block of lines 010-050 from section looks like. 4:

When filling out this section, please note that:

• In page 050 the value cannot exceed 18,000 rubles. — the legally established maximum amount of deduction for CCP.
• Number of blocks of lines 010-050 filled in section. 4, depends on how many cash registers the deduction is claimed for.

As you can see, the structure of section. 4 is purely informational in nature - it does not contain complex calculations, coefficients, codes that we are accustomed to when generating tax reports. However, this apparent simplicity is fraught with a number of dangers. They will be discussed further.

Section 2 of the UTII declaration

It is more convenient to start drawing up the document by filling out section 2, dedicated to the calculation itself. If there are several types of activities, or work is carried out at addresses with different OKTMOs, this section is filled out separately for each of them. Then reflect:

• On page 010, the type of activity code is selected from the list of Appendix No. 5, approved by Order of the Federal Tax Service dated July 4, 2014 No. MMV-7-3/353. For example, the code “01” corresponds to household services;
• On page 020 – address of business;
• On page 030 – code OKTMO;
• On pages 040 – 110 – tax calculation. Column 3 of lines 070-090 is filled in only if the reporting period is incomplete, for example, when the transition to the UTII system is not made on the 1st day. In this case, the calculation will involve not the number of months, but the number of days. In this case, the dates of entry into and departure from this special regime are included in the number of days of the period;
• On page 040 - data on the basic profitability of the type of activity used;
• On page 050 - the coefficients in force in 2021 - K1 - deflator (1.868), K2, established by orders of local authorities (can be checked on the regional website of the Federal Tax Service).

Nuances of section 4 of the new declaration

An entrepreneur on UTII has the right to fill out section. 4 if:

• purchased a cash register for use in UTII activities;
• the device is included in the cash register register;
• The cash desk was registered with the tax authorities in the period from 02/01/2017 to 07/01/2019.

If an individual entrepreneur is engaged in the types of UTII activities listed in subparagraph. 6-9 p. 2 tbsp. 346.26 of the Tax Code of the Russian Federation, the conditions for applying the deduction will be slightly different:

• The individual entrepreneur purchased a cash register for use in UTII activities;
• CCP is included in the register;
• on the date of registration of the cash register, the individual entrepreneur has personnel with whom employment contracts have been concluded;
• The individual entrepreneur registered the device with the inspection during the period from 02/01/2017 to 07/01/2018.

Let's look at a few examples.

EXAMPLE 2

IP Kositsin E.E. engages in retail trade on UTII through a stationary retail chain (there are no trading floors). His staff consists of 12 people with whom employment contracts have been concluded. The individual entrepreneur registered the cash register with the tax office in July 2021.

This individual entrepreneur will not be able to declare a deduction in the imputation declaration, since he registered the cash register after 07/01/2018. The maximum permitted period for applying the deduction (until July 1, 2019) does not apply in this case, since the type of activity of the individual entrepreneur is specified in subsection. 7 paragraph 2 art. 346.26 Tax Code of the Russian Federation. And for such cases, there is another maximum permitted date for registration of the cash register - 07/01/2018.

EXAMPLE 3

In May 2021, an individual entrepreneur registered two cash registers included in the register on UTII, for the purchase of which he spent a total of 35,360 rubles.

Including:

• for device No. 1 - 11,800 rubles;
• for device No. 2 - 23,560 rubles.

Despite the fact that the total amount of costs for cash registers does not exceed two times the maximum limit (18,000 rubles x 2), our individual entrepreneur will be able to declare a deduction of only 29,800 rubles in the UTII declaration:

• at cash desk No. 1 - 11,800 rubles. (the entire amount spent).
• at cash desk No. 2 - 18,000 rubles. (allowed maximum).

Before completing Section 4, it is also necessary to correctly formulate the amount of expenses that the law allows to be taken into account as part of the CCP deduction. Unlawful overestimation of the deduction will lead to an underestimation of UTII and subsequent negative consequences for the taxpayer (fines and penalties).

Please note: Section 4 is not completed if:

• The imputation declaration is drawn up by companies - they are not entitled to a deduction.
• The individual entrepreneur on UTII did not manage to register the cash register in due time.
• The individual entrepreneur uses a rented cash register in his work (a deduction can only be obtained for cash register equipment purchased as the property of the individual entrepreneur).

The law allows you to reduce UTII by cash register deduction only for tax periods 2018-2019 (but not earlier than the tax period in which the individual entrepreneur registered the cash register).

What deduction amount should be shown on line 050 of section 4?

Page 050 is intended to reflect the costs of purchasing cash registers. When filling it out, the individual entrepreneur should not forget about two important conditions:

1. For each cash register, the deduction cannot exceed 18,000 rubles, even if actual expenses exceeded the specified amount.
2. As part of the deduction, it is allowed to show only those costs of an individual entrepreneur that are directly related to the purchase of a cash register and bringing it to working condition:

• The cost of the device itself.
• Costs for purchasing a fiscal drive.
• Software purchase costs.
• The cost of setting up the cash register.
• Expenses for payment for OFD services to bring cash registers into compliance with new requirements.

An individual entrepreneur on UTII can also apply a deduction for the costs of modernizing the old cash register - bringing it to the state of a modern cash register that meets the requirements of the law on cash register systems (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation).

It is impossible to generalize costs for different CCPs. For each purchased cash register, you need to generate your own deduction amount and reflect the information in a separate block of lines 010-050 of section 4.

Zero declaration on UTII

For a variety of reasons, a business entity may not conduct activities during the tax period that fall under the UTII taxation regime. Many people are not deregistered as payers of this tax during this period. They believe that it is enough to file a zero declaration in order not to transfer this payment.

However, these business entities are deeply mistaken. The use of UTII excludes the filing of zero reports. This is due to the fact that the tax base is calculated not from actually received, but from imputed, approximately calculated income. Previously, it was allowed to submit a declaration with zero physical indicators, but everything has changed.

Legislators believe that if a business has been suspended, it is necessary to withdraw from tax registration, and then, if the need arises, re-register it. If this is not done, then even in the absence of actual activity you will have to pay UTII.

Important! Submitting a declaration with zeros will be erroneous and will result in penalties.

How to reflect a deduction before the new declaration form is approved

The current declaration form does not have a section or other fields to reflect the cash register deduction. Before the introduction of the updated form, tax authorities recommend acting as follows (letter of the Federal Tax Service of the Russian Federation dated April 19, 2018 No. SD-4-3/):

1. Calculate UTII based on basic indicators, the amount of imputed tax and the tax rate.
2. Reduce tax on insurance premiums paid for the quarter.
3. From the remaining amount, subtract the costs of purchasing and setting up an online cash register.
4. The result of the calculations is shown on page 040 section. 3 declarations on UTII.
5. If the resulting calculation result turns out to be negative, the tax payable is assumed to be 0.
6. Along with the declaration, controllers recommend sending explanations (the form is given in the letter of the Federal Tax Service dated February 20, 2018 N SD-4-3/).
7. An individual entrepreneur has the right to transfer the unused deduction (take it into account when preparing a declaration in subsequent quarters within the period allotted for registering the cash register (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation)).

EXAMPLE 4

IP Salimov R.G. I purchased a new type cash register in the 2nd quarter of 2018. The cost of purchasing and setting it up amounted to 13,875 rubles. The calculated UTII for the reporting quarter is 28,760 rubles, and the paid insurance premiums are 8,655 rubles.

Let's do some small calculations:

28,760 ─ 8,655 ─ 13,875 = 6,230 rubles.

The result of the calculations turned out to be positive, which means that our individual entrepreneur can take into account the entire cash register deduction at a time in the 2nd quarter. To the budget of individual entrepreneur Salimov R.G. based on the results of the 2nd quarter of 2021, he will pay 6,230 rubles.

Next, you can fill out the UTII declaration for the 2nd quarter of 2018:

Read also

26.09.2016

Tax return UTII

Home / Tax returns

Zero declaration on UTII

The opinion of the Ministry of Finance on this matter is clear: Chapter 26.3 of the Tax Code of the Russian Federation does not provide for the submission of “zero” declarations on UTII (letter of the Ministry of Finance dated July 3, 2012 No. 03-11-06/3/43).

The absence of economic activity under the imputed regime is the basis for deregistration under UTII in the manner prescribed by current legislation.

If the taxpayer was not deregistered under UTII, then stopping business activities, even if there is no physical indicator, is the basis for paying imputed tax and filing full (not zero) reporting.

In this case, the tax is calculated based on the size of the individual. indicator reflected in the reporting for the previous period in which activities were still ongoing (letter of the Ministry of Finance dated October 24, 2014 No. 03-11-09/53916).

Failure to fulfill tax payment obligations will entail the collection of arrears on UTII, as well as the accrual of fines and penalties.

However, there are clarifications from the Federal Tax Service, published on the official website of the tax service on September 19, 2016 (https://www.nalog.ru/rn32/news/activities_fts/6167481/), based on the decision of the Supreme Arbitration Court of the Russian Federation, according to which the submission of a zero declaration is possible .

This situation arises if the use or ownership of property, without which it is impossible to carry out the imputed activity, is terminated. The precedent under consideration is the termination of the lease agreement for retail space by the lessor.

But, if the taxpayer nevertheless decides to submit a zero return, with a high degree of probability he will have to defend his position in court.

Therefore, if a business entity does not want to incur additional expenses for paying taxes and submitting unnecessary reports in cases where activities for some reason were suspended or terminated completely, the most reliable way to avoid claims from regulatory authorities is to submit an application for deregistration under UTII.

Penalty for late submission of declaration

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

Moreover, if the imputed 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 the delay in the UTII report imposed on the head of the legal entity of the Code of Administrative Offenses of the Russian Federation can range from 300 to 500 rubles.

Moreover, if the deadline for submitting the declaration is exceeded by more than 10 working days, the regulatory authorities may suspend operations on the current account of the business entity.

Programs and services for report preparation

A UTII declaration can be prepared using the following software and online services:

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Discussion: 3 comments

1. andrey:
   04/20/2018 at 13:43

   Has the new UTII declaration been approved yet?

   Answer

   Alexei:

   04/23/2018 at 03:34

   Hello. Not yet, they took it using the old form (Letter of the Ministry of Finance dated February 20, 2018 No. SD-4-3/ [email protected] ).

   Answer

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