Instructions: fill out a single (simplified) declaration (USD) for the 4th quarter

What is a single declaration and when can it be submitted?

EUD is a reporting form designed to simplify the reporting process to the Federal Tax Service as much as possible for those taxpayers who did not conduct business during the reporting period.
The essence of the EUD is that it is submitted instead of zeros for a set of taxes, for which the taxpayer must report within the framework of the taxation regime applied by him. Both enterprises and individuals can submit the EUD. In order to replace zeros for several taxes with EUUD, the following conditions must be met (Article 80 of the Tax Code of the Russian Federation):

• during the period for which the EUD is formed, there must be no cash flows for the reporting taxpayer - both in bank accounts and in cash;
• for taxes that a taxpayer pays under the applicable tax regime, there must be no objects of taxation.

For more information about when you can submit the EUD, read the material “Tax reporting period in a single simplified declaration” .

What is considered zero reporting?

The legislation does not have a clear definition of what constitutes zero reporting. This is usually the name for the form in which the indicators characterizing the company’s activities are equal to zero. A zero declaration under the simplified tax system is submitted when the taxpayer does not have a tax base reflected in the report. Losses that arise when the share of expenses exceeds the income received (which is typical for the simplified tax system with the object “income minus expenses”), or the equality of the amounts of income and expenses do not apply to such cases. In addition, with such indicators, a minimum tax is paid - 1% of revenue, so the report in this case cannot be called zero.

What taxes does a single declaration replace?

The EUD, according to the formation procedure (approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n), can be submitted instead of calculations and declarations for which the reporting period is a year or a quarter. You cannot submit a UUD for those taxes for which reporting is monthly.

ConsultantPlus experts explained what is the responsibility for erroneously submitting a EUD instead of a tax return. Get trial access to the system and switch to the Ready-made solution for free.

At the same time, the EUD does not need to be submitted for those taxes for which the person reporting is not a taxpayer. Let's look at the algorithm for making a decision on filing a EUD using an example.

The individual entrepreneur was registered in this capacity on 04/16/2021. A special tax regime has not been established, that is, individual entrepreneurs on OSNO. Let’s assume that as of June 30, 2021, the individual entrepreneur met all the conditions under which the EUD is submitted. For the 2nd quarter of 2021, individual entrepreneurs need to report to the Federal Tax Service on VAT. There is no need to report for all other quarterly taxes.

IMPORTANT! Filing an EUD is a right, not an obligation.

That is, an individual entrepreneur can decide whether to file a zero VAT tax or submit a EUD. VAT is submitted only electronically, that is, an individual entrepreneur will need to either issue an electronic signature certificate for himself, or use the services of someone who, by proxy, will send reports for him. In this case, the EUD can be submitted in paper form either in person or by mail. Our individual entrepreneur decided to form a EUD and send it by mail to the Federal Tax Service.

IMPORTANT! For a simplified tax return, the zero deadline for submission is until the 20th day of the month following the ended reporting period. That is, the deadline for submitting the EUD may differ from the deadline for submitting the tax(s) included in it.

For more information about which declarations and calculations you can submit the EUD, see the article “What does a single simplified tax return replace?” .

NOTE! Contributions to compulsory insurance of employees (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund) are not considered taxes. Even though they are now administered by the Federal Tax Service. Therefore, information on contributions is not included in the EUD. According to them, in the absence of a salary, you should submit a zero calculation to the Federal Tax Service and 4-FSS for injuries in social insurance.

Deadline for submitting a zero declaration under the simplified tax system for 2021

Zero statements according to the simplified tax system are submitted within the same time frame as reporting with the following indicators:

• until March 31 - organizations;
• until April 30 - individual entrepreneur.

If the deadline for submitting the report falls on a weekend or holiday, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). The deadline for submitting reports under the simplified tax system for 2021 does not fall on a weekend and therefore will not be postponed.

Thus, organizations must submit a zero declaration under the simplified tax system for 2021 by 03/31/2020, and individual entrepreneurs by 04/30/2020.

Can a single simplified declaration be non-zero?

The EUD cannot be non-zero. This follows both from the meaning of this type of reporting and from the form of the declaration. It does not provide columns where you could enter numerical data.

EUD is a confirmation of the absence of an object of taxation, and not a tax to be paid. For example, if you had turnover not subject to VAT during the reporting period, which must be recorded in the VAT return, you can only submit a VAT return. In this case, you cannot submit the EUD.

If you have access to ConsultantPlus, check whether you filled out the EUD correctly. If you don't have access, get a free trial of online legal access.

How to fill out a zero declaration

You can fill out a zero declaration under the simplified tax system for 2021 using online services, special programs or manually. Calculations will not be carried out in it, since there is no data for them. And all other information must be present.

On the title page, fill in the following as usual:

• INN and KPP of the taxpayer;
• correction number: set to 0;
• reporting year: the year for which the declaration is submitted is reflected;
• tax period: usually set to 34, during reorganization - 50;
• Federal Tax Service code: indicate the code of the Federal Tax Service to which the document is submitted;
• OKVED: reflected according to Rosstat;
• taxpayer's name and telephone number;
• the total number of pages in the completed declaration;
• the accuracy of the information is confirmed by the director of the company or entrepreneur (indicate full name and signature);
• the date of approval of the declaration is indicated;
• the seal (if any) is placed in place of “M. P.".

On the second page (section 1.1 or section 1.2), selected depending on the applied object of taxation (income or income minus expenses), the final results of calculating tax payments will be shown. In our case, they will turn out to be zero, reflected in the declaration with dashes in accordance with the requirement of clause 2.4 of the order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] But here you should indicate the values ​​of OKTMO codes corresponding to the territorial affiliation of the taxpayer.

Using the same principle, data should be entered into the main section of the declaration, which is also selected for completion in accordance with the applicable object of taxation (section 2.1.1 or section 2.1.2):

• the codes specified in the section are filled in;
• instead of digital indicators, dashes are placed;
• The numbers indicate the value of the tax rate in force in the region.

Sections 2.1.2 and 2.2 will be completed only by those whose object of taxation is income minus expenses. The principle of entering data into them is the same: the necessary codes (TIN, KPP) are filled in, and instead of digital indicators, dashes are placed.

Section 3 in the zero declaration does not need to be completed.

Step-by-step instructions for filling out the simplified taxation system declaration were prepared by ConsultantPlus experts. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Thus, the zero declaration is filled out according to the general rules with the only exception: the figures related to the indicators that form the tax base will be replaced by dashes. Therefore, there is no need to have a special sample to fill out a declaration under the simplified tax system - income 2021 zero or a similar declaration under the simplified tax system “income minus expenses”. They can use a regular declaration.

For examples of filling out the simplified taxation system (STS) declaration for both types of taxation objects, see the link.

What are the general requirements for filling out a single declaration?

The EUD can be filled out both on paper and electronically. When forming on paper, the following requirements must be observed:

• the EUD form can be filled out on a computer and printed;
• When filling out manually, use a blue or black pen;
• The EUD is filled out in block letters;
• the error is corrected as follows: the incorrect value is crossed out (with one line so that it is clear that it has been crossed out), then the correct value is entered next to it and certified with a signature and seal (if any);
• erasures and puttying are not allowed.

You can fill out the EUD for 2021 on our website:

The EUD has 2 sheets. The first sheet is filled out by everyone submitting this declaration. He contains:

• details of the taxpayer and his Federal Tax Service;
• a tabular part where data on taxes are entered, in exchange for which the EUD is submitted;
• Also in the tabular section you need to enter for each tax the number of the chapter of the Tax Code of the Russian Federation by which this tax is regulated.

IMPORTANT! Only 4 taxes are placed in the table on sheet 1 of the EUD at a time. In a situation where there are suddenly more reported taxes, you need to fill out the second sheet of 1 EUD.

Sheet 2 of the EUD is intended to reflect additional data about an individual - not an individual entrepreneur. Individual entrepreneurs and enterprises do not form it.

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.

Nuances and example of filling out a single declaration

The formation of the EUD has a couple of important nuances:

1. Tax period code. Indicated in the declaration details:

• 3 - if the tax period for tax is quarter (example - VAT);
• 3, 6, 9, 0 - correspond to the 1st quarter, half a year, 9 months and a full year for those taxes for which the tax period is a year, and the reporting period is a quarter and reporting is formed on an accrual basis for the year (example - income tax) .

1. Quarter number for quarterly taxes. Indicated in the tabular part of the declaration in column 4.

IMPORTANT! The year in the tabular section in column 4 is not marked in any way.

and you can view a sample EUD on our website: “Unified simplified tax return - sample for 2020” .

No one has canceled the obligation to submit a zero declaration

In Russia, a huge number of limited liability companies and entrepreneurs operate under a simplified special tax regime. But sometimes it happens that there was no activity for a long time and/or there was no income at all in 2021. Let us immediately note that the absence of simplified activities for LLCs and individual entrepreneurs in 2021 does not exempt them in 2021 from the obligation to submit reports to the Federal Tax Service according to the results of the specified tax period.

An important nuance: if funds did pass through the simplified person’s accounts in banks or through a cash register, then it will not be possible to get away with a zero declaration of the simplified tax system. You need to submit a regular report with calculated indicators.

Results

The EUD can be passed if a number of conditions are met. The declaration can replace those taxes for which the reporting period is a quarter or a year. The EUD cannot be non-zero. The procedure for forming a EUD is quite simple, but has several nuances that must be observed. You can take the EUD form, get acquainted with a sample of how to fill it out, and also learn more about the nuances of forming and submitting a declaration on our website.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What does the sample look like?

When filling out the next declaration, it is very important to be literate and take into account some nuances, namely:

They also fill out the first page:

If the declaration is provided by an organization, then the signature of the head (director) or his authorized representative is required.

What are the penalties for failure to submit or violation of preparation deadlines?

EUND is always a zero single simplified tax return form according to KND 1151085, but nevertheless, fines are imposed for late filing or failure to submit it. The report reflects information on several taxes, therefore they are fined for each type of contribution, which is noted in KND 1151085 (letter of the Ministry of Finance No. 03-02-07/2-190 dated November 26, 2007).

For each tax, 1000 rubles will be assigned (Article 119 of the Tax Code of the Russian Federation). For violation of deadlines or failure to submit a reporting form, a fine is imposed on the official from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).