Zero declaration of individual entrepreneurs: how to fill out. Deadlines for filing zero reports

Zero reporting on OSNO

For firms and entrepreneurs using the common system, the composition of declaration forms and other documents is as follows:

1. VAT return must be submitted quarterly by the 25th day following the end of the tax period.
2. Income tax return - the document must be submitted quarterly by the 28th day following the end of the tax period.
3. Property tax returns must be submitted quarterly by the 30th day following the end of the tax period.
4. A single calculation for insurance premiums is to submit reports quarterly by the 20th day following the end of the tax period. Even zero.
5. Accounting statements are required to be submitted once a year by March 31.

In the absence of cash flows and the emergence of taxable objects, you can fill out a single simplified declaration, which will replace income tax and VAT reports. It must be sent to the Federal Tax Service by the 20th after the end of the quarter. Individual entrepreneurs that do not have employees do not submit reports to the funds. Thus, the answer to the question “do I need to submit a zero VAT return?” - positive.

How to submit “zero” reporting for individual entrepreneurs without employees

Article 80 of the Tax Code of the Russian Federation gives the right to any entrepreneur to submit a single simplified declaration, or “simplified declaration”. Is it possible to submit “zero” reporting and still use the simplified system? Yes. Not forgetting that the “simplified” form must be submitted to the fiscal authority strictly before the 20th day of the month immediately following the billing period.

Let’s consider this option: you are an individual entrepreneur, and your registered individual entrepreneur has no employees. Officially speaking, you are not an employer, and this somewhat simplifies the process of submitting “zero” reporting. How should you proceed in this case?

Individual entrepreneur according to the simplified tax system without employees

The simplified tax system is a simplified system, otherwise called “simplified”. The difference with other taxation systems is that an entrepreneur does not pay some taxes that are mandatory for other legal entities - these are property taxes, income taxes, personal income tax and VAT. An individual entrepreneur without employees can submit “zero” reporting using the simplified tax system. This must be done before 30.04. “Zero” reporting according to the simplified scheme, in essence, consists of two reports - according to the simplified tax system and Rosstat forms.

The absence of employees frees the entrepreneur from the obligation to submit reporting documents to the Pension Fund, and this is quite logical. But don’t forget to pay for yourself, not only to the Pension Fund, but also to the Social Security Fund.

Individual entrepreneur according to OSNO without employees

It is also quite possible to submit “zero” reporting under OSNO, although the procedure will be more complicated compared to the simplified tax system. The difference is in the size of the package of documents. This is a VAT return, a report to Rosstat and a certificate in form 3-NDFL. The process is extended over time - in fact, “zero” reporting is submitted in stages. First of all, you need to report on the number of employees (by January 20). Next, we act on circumstances that depend on the time of establishment of the enterprise: the VAT return must be submitted no later than the 20th day of the month following the billing period. Personal income tax is submitted until April 30.

Zero reporting on the simplified tax system

Firms and entrepreneurs using the simplified tax system with employees need to submit a zero tax return under the simplified system once a year:

• until March 31 - for companies;
• until April 30 - for individual entrepreneurs.

Zero reporting to the Pension Fund (SZV-M) - until the 15th day of each month and the Social Insurance Fund (4-FSS) - until the 20th day of the month following the quarter. By the way, you can also fill out a single simplified declaration form. This is stated in the letter of the Ministry of Finance dated 08.08.2011 No. AS-4-3 / [email protected] Therefore, zero reporting of individual entrepreneurs on the simplified tax system in 2021 does not have any peculiarities.

The rules for filling out zero reporting on the simplified tax system (for LLC or individual entrepreneur) depend on the selected taxation object. In the simplified mode, there are only two options: income or income minus expenses. Each option has its own nuances for filling out a tax return.

Features for the simplified tax system “Income”:

1. It is mandatory to fill out the title page of the zero declaration, as well as sections 1.1 and 2.1.
2. Enter information about the taxpayer according to the general rules.
3. Submit a zero declaration to the Federal Tax Service at the location of the economic entity.

Features for the simplified tax system “Income minus expenses”:

1. The title page, as well as sections No. 1.2 and 2.2 of the zero form, are required to be filled out.
2. If the company has separate divisions, then there is no need to file a separate declaration under the simplified tax system.
3. If a company has no income, this does not mean that information about the costs incurred need not be included in the zero declaration. Provide information about expenses incurred in accordance with accounting data and/or supporting documents.

Zero declaration under the simplified tax system if there are no income and expenses

Zeros in the declaration can easily be explained by the lack of income.
The tax office may doubt the veracity of the information and check your bank account. If there was no income, the questions will disappear. If you did receive money into your account, you will most likely be sent a request for clarification. In such a situation, it is important to explain to the tax office what kind of money it is and why you did not show it in the declaration. For example, replenishing an account with personal money or repaying a debt does not need to be taken into account as part of your income.

Details about the simplified tax system in the article “Simplified taxation system”.

Zero reporting for UTII

As for sending a report without data to UTII, everything is not so simple. The tax office does not accept blank imputed tax reports. On imputation, tax calculation does not depend on income received and expenses incurred. Even if no activity was carried out and the taxpayer was not deregistered, he is required to pay tax and prepare reports.

Therefore, it is unacceptable to take “zero” marks for UTII. Fill out the tax return according to the general rules:

1. On the title page of the zero declaration, indicate information about the taxpayer. Indicate the code of the Federal Tax Service to which you are submitting reports.
2. Start filling out from the second section. If the company is engaged in several types of activities at once, fill out the section separately for each type.
3. If activities are carried out at different registration addresses, then section No. 2 must be filled out separately for each OKTMO.
4. Enter the activity code in line 010, according to Appendix No. 5.
5. We enter OKTMO in line 030. You can find out the code on the official website of the Federal Tax Service.
6. Lines 040–110 are filled with information about the calculation of UTII.
7. Column 3 on lines 070–090 should be filled out if the economic entity has just switched to imputation or withdrawn from this taxation regime.
8. Fill out Section 3 with the amounts of tax payable. In this case, take into account the amounts of insurance premiums and benefits reflected in section No. 2. Reduce the tax payable by these amounts.
9. Please fill out Section 1 at the very end.

The deadline for sending the report is the 20th day of the month following the end of the quarter. Accounting statements and reporting to funds can be submitted as zero.

Example of balance sheet with authorized capital. Blank balance sheet. Zero balance

After creation, each company has responsibilities for maintaining records, submitting financial statements and paying taxes.

The entrepreneur must take care of this so that the requirements of the law are met, since significant sanctions are provided for its violation.

Most often, an accountant with experience is hired for this purpose, who will help to skillfully calculate payments to the budget and prepare reports in the required time frame.

What to do if the company has not yet started operating? In this case, you are still required to submit reports, including a zero balance, because failure to submit zero reports will result in fines, and an account may be blocked if the inspection does not receive the necessary forms after 10 working days from the regulated period.

Zero accounting statements for 2021 mean a form filled in with dashes, which is submitted to the Federal Tax Service, extra-budgetary funds, statistics in the absence of financial activities of the organization.

Currently, more and more often, instead of reporting with zero indicators, a single simplified declaration is submitted to the inspectorate. To be able to use it, two conditions must be met at once: there should be no taxable transactions and movements on accounts.

Currently, the following zero reporting is submitted:

• All companies and individual entrepreneurs must provide information on the average number of employees by January 20, with 0 people entered on the form. If the company has just been created, then you must submit information before the 20th day of the next month after registration.
• If the enterprise is not exempt, then a VAT return must be filed, even when in the reporting quarter there were no activities subject to VAT - no deductions were taken and no transactions were carried out for the sale of goods or provision of services. The VAT return is sent only electronically via special communication channels no later than the 20th day of the month following the reporting quarter.
• For personal income tax (NDFL), it is also provided to individual entrepreneurs (not simplified ones). Reports are submitted by April 30 of the following year.
• For corporate income tax, which is submitted no later than the 28th day of the month following the quarter.
• For the single agricultural tax (only in the first year of activity, then the right to apply is lost).
• Companies and entrepreneurs on the simplified tax system.
• In the FSS according to form 4 - FSS and Pension Fund according to the RSV-1 form quarterly.
• There is usually no zero declaration for UTII, since the imputation assumes that even in the absence of activity you will have to pay tax, although the courts have recently interpreted this point differently than the Federal Tax Service.

Zero balance. Sample filling

All enterprises must submit financial statements for 2016, including zero reports, to the tax office and Rosstat authorities within the exact reporting deadline - before March 31, 2017.

In case of untimely submission, the company will face fines for failure to submit financial statements to the Federal Tax Service of 200 rubles for each unsubmitted document; according to statistics, fines are higher - from 3,000 to 5,000 rubles. Penalties in the amount of 300 to 500 rubles are imposed on officials.

Most small businesses have the right to prepare simplified financial statements. Small enterprises are considered small in 2021, where the number of employees is less than 100 people, and the revenue is no more than 800 million rubles per year.

In a simplified balance sheet, there are only two forms - a balance sheet (including a zero balance sheet) and a statement of financial results, unlike a regular balance sheet, you do not need to fill out a cash flow statement, a statement of changes in capital and an explanatory note, and the balance sheet form itself is a little compressed.

At the same time, we must not forget to record the use of the simplified form in the accounting policy.

Companies that are not classified as small enterprises, including joint-stock companies, housing cooperatives, and microfinance organizations must prepare complete financial statements.

The balance sheet shows financial indicators as of December 31 of the reporting year and the year before. The annual FRA reflects data on accounting income and expenses for the reporting and previous years.

In fact, the balance sheet cannot be completely zero, even if there is no activity, it must at least reflect the contribution of the authorized capital, since without it the company cannot exist. If it is not fully paid, then it is necessary to reflect the receivables of the founders, but the information must be present in the balance sheet.

Let's consider a zero balance with an authorized capital (sample below) of 10,000 rubles for Centaur LLC.

If the capital is paid in cash, the amount is indicated in the balance sheet asset in line 1250, if with property, then in line 1210, if the authorized capital has not yet been contributed, then the receivables are indicated in line 1230. In our example, where the zero balance of the LLC is given for 2021 , money has been deposited for the sample.

https://www.youtube.com/watch?v=wkdOEdv2Ips

Since the accounting principles are double entry, the same amount must be reflected in the liability in line 1300. All transactions are reflected in thousands, this must be taken into account, so we simply indicate 10, if the authorized capital is 10,700 rubles, then we round and write 11.

Zero balance sheet 2021. Sample

(simplified form)

In what order are zero reports filled out? Does zero reporting always mean blanks in tax returns and “insurance” reporting? The list of cases in which there is a need to prepare zero reporting, as well as sanctions for failure to provide it, are discussed in the article “Zero reporting”. Despite its name, zero reporting contains numbers other than zero.

The procedure for filling out a balance sheet in a simplified form

You need to start filling out the balance from the header part, the so-called header. It contains all the same data as in the usual form: name of the company, type of activity, legal form or form of ownership.

You can also draw up a simplified balance sheet in thousands or millions of rubles. In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability.

Their values ​​must be given for three years as of December 31.

Thus, the annual balance sheet provides data on the assets and liabilities of the organization as of December 31 of the reporting year and similar data as of December 31 of the previous year and the year before (clauses 10, 18 PBU 4/99, part 1, 6 Article 15 of Law 402-FZ).

To fill out the balance sheet lines with the indicators of the reporting year, the organization will need a balance sheet for all accounts for the year.

The line codes that are indicated in the financial statements are given in Appendix No. 4 to Order of the Ministry of Finance dated July 2, 2010 No. 66n.

Source: https://so-retail.ru/nalogi/nulevaya-otchetnost-ooo-osno-bez-rabotnikov.html

Zero accounting statements

The composition of the financial reporting forms is approved by Order of the Ministry of Finance No. 66n. key forms:

1. Balance sheet.
2. Income statement.
3. Cash flow statement.
4. Statement of changes in equity.
5. Report on the intended use of funds.
6. Appendixes to the balance sheet.

An important point: when preparing financial statements, you also cannot leave all balance sheet columns empty. The organization has an authorized capital, possibly funds in an account or in the cash register, and some property. If there are no business transactions during the reporting period, these figures should be reflected in the financial statements.

About indicators in reporting

Even in the absence of activity, reporting indicators may be non-zero. For example, when accounts receivable or payable are taken into account on the balance sheet, or there is a cash balance on the LLC’s current account. In addition, the company always has an authorized capital reflected in the corresponding accounting lines, which means the balance can no longer be zero.

An LLC may not carry out business operations, but it is not exempt from paying taxes if it has taxable property (including vehicles, land), nor from filing declarations on such objects. Starting with reporting for 2020, declarations on land and transport taxes will be canceled, but for now the previous procedure applies for companies.

LLCs that do not carry out activities submit zero and other reporting within the same time frame as companies with turnover. For late submission of documents, the organization and its officials may be fined, and operations on the current account may be blocked.

Features for Entrepreneurs

Individual entrepreneurs are required to pay insurance premiums for themselves. Even if the business activity of a merchant is suspended, fees will still have to be paid.

Amount of insurance premiums paid by individual entrepreneurs for themselves:

Important! Insurance premiums paid by individual entrepreneurs for themselves can be taken into account when taxing the simplified tax system or UTII. Accrued contributions reduce taxes payable to the budget.

Zero reporting to the Pension Fund

Pension reporting for 2021 consists of only two forms. These are the monthly SZV-M form and the annual SZV-STAZH report. Information from pension reports discloses information about the insured persons: working citizens, as well as their insurance experience.

According to the rules for filling out reporting forms, pension forms should include information about all employees of the company who are in labor or civil relations with the employer. In other words, the reports include those employees with whom employment or civil law contracts have been concluded.

The latest recommendations from officials have adjusted the procedure for filling out forms. Now it is necessary to include in the report all working citizens, regardless of whether a contract has been concluded with them or not. Thus, Article 16 of the Labor Code of the Russian Federation states that labor relations arise from the moment an employee is allowed to perform duties. That is, with actual permission to work. Therefore, the presence of a well-drafted contract does not matter. Information about such an employee should be included in the report.

The opinion of officials towards employees who do not receive wages has also changed. For example, an employee took a long unpaid leave. Information about it is still included in pension reporting. After all, the employment relationship is not interrupted, and the contract is not terminated during the vacation.

IMPORTANT!

If the company’s activities are temporarily suspended, and there are not a single employee on staff, then submit “zeros” in the SZV-M form. In the report, fill in information about the policyholder, indicate the reporting period, but leave the tabular part empty. Submit SZV-M monthly, no later than the 15th day of the month following the reporting month.

Sample of filling out a zero balance sheet for 2021

Every company is required to submit financial statements, regardless of whether it carried out its activities in the reporting period or not. That is, even in the complete absence of business transactions, she will have to report to the regulatory authorities by submitting the required minimum reporting forms. Let's talk about the concept of “zero balance sheet” and give an example of its design.

What is a zero balance sheet?

The balance sheet of an enterprise is a source of information about the size of its property, sources of its acquisition, as well as liabilities at the end of the quarter or year.

In fact, a zero balance should be understood as a document confirming the fact that the company has no assets and liabilities, although in practice this state of affairs is impossible, since an economic entity necessarily has an authorized capital (AC) at least in the minimum (10,000 rubles) amount , since the company simply cannot be registered without this indicator. Only this one management company generates several entries in accounting:

• in liability - an obligation to the participants of the company to use capital;
• in assets in the form:

• cash, if the management company was formed by monetary contributions of participants, or the presence of fixed assets or inventories, if fixed assets or inventories were added to the account of the management company;
• debt obligation, if at the time of the report the management company has not yet been formed and in its volume the receivables of the founders to the company have been formed.

In this case, the value of the liability must be equal to the value of all asset positions. Let's figure out how this data should appear in a zero balance sheet, having agreed to understand by such a report in which, in addition to data on the company's capital, there are no other indicators.

Of course, in addition to these mandatory values, the zero balance must contain a correctly filled out information part, i.e. information identifying the enterprise and its details.

Non-zero zero report indicators

So, in the zero balance sheet it is necessary to reflect the minimum amount of assets and liabilities of the company, due to the presence of authorized capital. The basis for recording this data is the postings in the company’s accounting registers:

D/t 75 K/t 80 – formation of the owners’ obligations to pay the management company.

In the liability side of the balance sheet, the amount of the authorized capital is always indicated in a specially designated line 1310 of the same name, and in the asset side of the balance sheet, variations are possible depending on the situation:

• If by the date of registration of the balance sheet the capital has not yet been deposited into the current account of the enterprise, then a receivable from the participants arises (debit balance in account 75 “Settlements with founders”). It will be reflected in the active part of the balance sheet on line 1230 “Accounts receivable”;
• If the balance sheet is drawn up after the debt of the founders has been repaid and the funds in full (i.e. equal to the authorized capital) have been credited to the company’s account, then the following entry will be made in the company’s accounting: D/t 51 K/t 75, and their amount will be recorded in line 1250 of the balance sheet asset “Cash”. In liabilities, the amount of the authorized capital will continue to be reflected in line 1310;
• If the authorized capital is contributed partly by the founders with money, and partly with property, which is then capitalized into the OS or MPZ, then the balance sheet assets will record the following line values: 1250 in the amount of funds received, 1150 “Fixed assets” in the amount of the initial cost of this property or 1210 “Inventories” at the cost of acquiring these materials;
• If, in the scope of the Criminal Code, only fixed assets were received from business owners, then their value will be reflected in line 1150 of the balance sheet.

The company may also have other fixed assets on its balance sheet, the value of which will be reflected in the balance sheet asset even if there are no other transactions during the reporting year.

True, in this situation, the accountant will have to calculate depreciation, record its amount and calculate the residual value of the fixed assets in accounting.

In the balance sheet, the value of the fixed assets will remain unchanged, but it is impossible to do without additional operations to maintain these assets, and, therefore, we cannot talk about a zero balance in this case.

Thus, the zero form of the balance sheet states the fact of the absolute absence of activity of the enterprise in the reporting period, and contains only information about the presence of the capital company and the corresponding asset. If this condition is met, the company has the right to create a zero balance. Let's consider what the balance sheet will look like with the minimum values ​​for reflecting the amount of the authorized capital.

Filling out a zero balance sheet

As in any other reporting form, the zero balance sheet reflects general data:

• reporting period;
• date of compilation;

• information about the enterprise - name and location, tax identification number, OKPO code, type of activity according to OKVED 2, form of ownership;
• information about the auditor, if the company is subject to mandatory audit;
• units of measurement in thousand rubles - 384. Let us recall that the zero balance sheet for 2021 is drawn up in the new edition of the balance sheet form, where “million. rub." and code "385" are excluded.

The main tabular part of the balance sheet is formed by the following columns:

• for clarification (in this situation they will not be required);
• with the names of indicators and corresponding codes;
• for information for the reporting year and the two preceding years.

Example

Let's fill out the balance sheet for 2021 based on the following initial data:

The authorized capital of Trio LLC is 100,000 rubles. In 2018, the founders made a partial payment of its amount in cash - 40,000 rubles; in the same year, equipment worth 60,000 rubles was introduced into the operating system, contributed as a contribution to the management company.

Since no more business transactions were carried out in the company, a sample of filling out a zero balance sheet would be as follows:

balans.jpg

The generated balance must be submitted to the Federal Tax Service using a telecommunications resource. The zero balance sheet for 2021, a sample of which is presented here, is no exception.

Only small and medium-sized businesses can now submit financial statements on paper.

In addition, the document should be drawn up according to the updated balance sheet form approved by Order of the Ministry of Finance of the Russian Federation No. 61n dated April 19, 2019.

The balance sheet (form) and other reporting forms can be downloaded from the link.

Source: https://news.myseldon.com/ru/news/index/224648233

Can a director not receive a salary?

Since mandatory insurance contributions are calculated from wages, the question arises: is the company registered, has one director, but there is no salary? Many organizations in which the founder is a director do not pay wages in the absence of activity.

If claims arise from regulatory authorities, you can refer to the letter of the Ministry of Finance dated 09/07/2009 No. 03-04-07-02/13, which states that if an employment contract has not been concluded with the director, then the responsibilities for calculating wages there is no charge. According to Art. 273 of the Labor Code of the Russian Federation, the sole founder cannot conclude an employment contract with himself. Subsequent payments, subject to profit, will be considered dividends. In addition, the Russian Pension Fund believes that submitting a blank SZV-M report in this case is also not necessary.

However, already in 2021, the opinion of officials changed - see Letter of the Ministry of Labor of Russia dated March 16, 2018 N 17-4/10/B-1846. Now in SZV-M a director without a salary must be submitted to the Pension Fund. Consequently, if the company had only the founder, who is also the director, who did not receive a salary, then until 2021 zero reporting was submitted. Now information about the sole founder-director must be sent to the Pension Fund. Moreover, it makes no difference whether an employment or civil contract has been concluded with him and whether there are wages accrued.

IMPORTANT!

SZV-M for the founder - director without salary must be submitted to the Pension Fund. Also include information about the founder if an employment or civil law contract has not been concluded with him.

Zero reporting on the SZV-STAZH form

We will separately outline the requirements for submitting the SZV-STAZH pension form. Does the Pension Fund need zero?

To answer the question, let's look at the structure of the form itself. In general, the report is not intended to send an empty table. For example, when filling out SZV-STAZH electronically, the filling program will not allow you to generate a report without information about the insured persons.

Consequently, the answer to the question “is it necessary to register an annual SZV-STAZH if there is no information” is unambiguous. There is no need to pass zeros. A completely different question is how a company functions without employees or even a founder. Controllers are skeptical about such circumstances.

Officials came to the conclusion that an economic entity cannot function without leadership. Consequently, SZV-STAZH will have to include a founder or director working without salary or contract. The rules are the same as for SZV-M.

SZV-STAZH without employees

SZV-STAZH - an annual report to the Pension Fund of Russia on the length of service of employees.

Individual entrepreneurs who do not have employees do not submit reports. There is no zero form of SZV-STAZH.

Organizations must submit a report, even if an employment contract has not been concluded with the founder. This is stated in the Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507P. If the sole founding director does not receive a salary, in the field Calculation of length of service → Additional information indicate “NEOPL”.

Article: reporting to the Pension Fund for employees

Zero reporting to Social Security

It is necessary to submit a quarterly report to the Social Insurance Fund in Form 4-FSS. Also, policyholders are required to annually confirm the main type of economic activity in order to receive tariff discounts.

In both cases, reporting may be zero. That is, if the company did not conduct business, did not receive income, did not make contributions to employees, then there is nothing to reflect in the 4-FSS and confirmation. But even if there is no information, you need to submit zeros to the FSS. There are no exceptions.

We fill out the zero form according to the general rules. We indicate information about the policyholder; the remaining tables and sections of the 4-FSS calculation remain empty.

What happens if you do not send zero reporting?

If the taxpayer does not report on time, he will be fined. Zero reporting of an LLC or individual entrepreneur is no exception. Failure to submit reports will entail sanctions from the tax inspectorate in the form of monetary penalties:

• from the organization - 1000 rubles;
• from officials - from 300 to 500 rubles.

In addition, the Federal Tax Service has the right to block the company’s current account if reports are not submitted within 10 days after the due date.

For failure to submit a zero calculation 4-FSS, Social Insurance provides for similar penalties (Article 15.33 of the Administrative Code):

• the organization will be fined in the amount of 1000 rubles;
• for a responsible official, the fine will be from 300 to 500 rubles.

There are no administrative penalties for failure to provide confirmation of the main type of economic activity. However, you should not count on a reduction in the rate of contributions for injuries. If the company resumes its activities, then contributions from accidents and occupational diseases will be calculated at the maximum rate of 8.5%.

Penalty for failure to submit zero reports to the Pension Fund:

• the form for submitting the report is not followed (the report is submitted on paper, not electronically) - 1000 rubles;
• for an unsubmitted report - 500 rubles for each insured person on the form;
• liability for officials from 300 to 500 rubles.

Penalties for zero DAM 2021

How to create and send blank reports?

In the general taxation system, in order to report income tax and VAT, you can fill out a single simplified declaration (SUD). Therefore, when asked whether it is necessary to submit a zero VAT return, we answer that it can be submitted in the EUD form. Organizations and individual entrepreneurs on the simplified tax system can use the same form. The report form and the method of filling it out were approved by letter of the Ministry of Finance dated July 10, 2007 No. 62n, taking into account the standards prescribed in letter dated October 17, 2013 No. ED-4-3/18585. Zero reporting to the Social Insurance Fund is submitted on the updated 4-FSS report form. Only the title page and codes are filled in. Accounting reports can be compiled in abbreviated form: balance sheet and income statement.

Starting from 2014, all VAT reporting must be submitted electronically. Since in order to send reports the company must still purchase software and digital signature, there is no point in submitting the remaining reports in paper form. It's easier to send everything by email. For VAT evaders, zero reporting can be submitted to the tax office and Rosstat both in paper and electronic form, at the discretion of the respondent. You can also use the services of authorized representatives to submit zero reports.

You can generate zero reports in any accounting program or online accounting. For software, zeroing is the simplest task. It is conveniently implemented, for example, in the “My Business” service.

Zero declaration (reporting): simplified tax system, UTII, OSNO

Nil returns must be filed for basic taxes, even if there is no income.
The table below shows mandatory reporting

Sample zero declaration of the simplified tax system

example and zero tax return form

You can get a sample of filling out the zero declaration of the simplified tax system using the free service Calculator of declarations of the simplified tax system.

You only need to select the object of taxation (income - income-expenses), as well as the tax rate, leave the remaining fields equal to zero.

With the simplified tax system for income and expenses, you can show the expense in the declaration and transfer it to the next period. In the finished declaration, you will only need to enter your data instead of the fields marked in red

By the way, you can generate and send to the Federal Tax Service a zero declaration of the simplified tax system absolutely free of charge through this website.

Sample zero KUDiR

Even with a zero simplified tax system, an individual entrepreneur (or organization) must have a zero book of income and expenses: Zero KUDiR - sample. It is optional to have it certified by the tax authorities, but many Federal Tax Service Inspectors require it.

How to fill out zero reporting of the simplified tax system?

Page 1 of the declaration is filled out as standard: with your data. Page 2 declarations: put dashes in all lines except 001, 010 and 020. Page. 3 declarations: put dashes in all lines except 201.

Deadlines for submitting a zero declaration of the simplified tax system

Once a year. For individual entrepreneurs – until April 30

.
For organizations – until March 31
. For closed companies and individual entrepreneurs, it is necessary to provide a declaration even for less than a full year.

There is no need to make advance payments if you have zero income.

There are no penalties for providing a zero declaration or a zero simplified report. For delivery not on time - 1000 rubles.

Let me remind you once again that using online accounting you can make and send simplified taxation reporting to the tax office for free.

Sample zero UTII declaration

example and zero tax return form

You will not find a sample for filling out a zero UTII declaration. Because This tax is paid for activities falling under UTII. 28.05.

On 09, the Ministry of Finance issued an explanation that it is impossible to submit zero declarations, or to adjust their coefficient by the number of non-working days.

No UTII activity? Then the taxpayer is deregistered as a UTII payer, but at the same time he can switch to the simplified tax system from the next month (Sample application for the simplified tax system - Form 2621_1.xls).

Internet accounting for zero reports. 30 days free.(advertising)

You have the right not to pay UTII for a calendar month, but provided that you did not conduct any activity for a single day this month. It is also necessary to deregister UTII; to do this, fill out the UTII-4.xls form for individual entrepreneurs or UTII-3.xls for Organizations.

You can generate a declaration using the UTII Declaration Calculator.

There are no penalties for providing a zero declaration or a zero imputation report; they simply will not accept your zero declaration. Although some tax authorities still accept “zero” UTII, despite the fact that the Ministry of Finance considers such declarations to be unlawful. For delivery not on time - 1000 rubles.

How to fill out zero UTII reporting

You will not be able to submit a completely zero declaration, but you can exclude one or two months from it (if you deregister during this time). Then in line 050, 060 or 070 of section 2 of the UTII calculator you write zero.

Deadlines for submission and payment of the UTII declaration

Deadline for payment of UTII tax: Q1. – until 25.04, 2nd quarter. – until 25.07, III quarter. – until 25.10, IV quarter. – until 25.01

Deadline for submitting the UTII declaration: Q1. – until 20.04, 2nd quarter. – until 20.07, III quarter – until 20.10, IV quarter. – until 20.01

Unified (simplified) tax return

MANDATORY for individual entrepreneurs and organizations on OSNO that had no movements in the cash register or current account during the quarter and did not have any taxable objects (land, cars, etc.) - are required to submit a Unified (simplified) tax return.

Sample of a Unified (simplified) tax return

example and zero tax return form

Sample of filling out the Unified (simplified) tax return.XLS

How to fill out the Unified (simplified) tax return?

Change the values ​​highlighted in red in the declaration to your own. You only need to fill out page 1 of the declaration, page 2 for individuals without a TIN.

TIN: you need to enter it only on the main page, on the rest it will be added automatically. Checkpoint only for organizations, for individual entrepreneurs - dashes

Online accounting for filing declarations and reporting. There is a trial month.(advertising)

OKATO codes are different for each region, enter your OKATO. Since 2014, OKTMO must be indicated.

All “zero” taxes are included in the declaration. They should be arranged in the same order as the chapters in Part 2 of the Tax Code. For individual entrepreneurs:

• Value added tax – Chapter 21

For organizations:

• Value added tax – Chapter 21
• Corporate income tax – Chapter 25

Personal income tax cannot be included in the Unified (simplified) tax return.

For organizations, financial statements must be submitted to the Unified (simplified) tax return: balance sheet and profit and loss account.

Tax (reporting) period: 3 – for quarter (VAT), 0 – for year

For a tax for which the tax period is a quarter, in the corresponding cell (column 3) the value of the tax period is indicated - 3. In column 4 - the number of the quarter for which the declaration is being submitted:

– for the first quarter – 01;

– II quarter – 02;

– III quarter – 03;

– IV quarter – 04.

If the tax period for a tax is a calendar year, and the reporting periods are quarter, half-year and nine months, column 3 in the corresponding cell reflects the value of the tax (reporting) period:

– per quarter – 3;

– half-year – 6;

– 9 months – 9;

– year – 0.

Deadlines for submitting the Unified (simplified) tax return

I quarter – until 20.04, 2nd quarter. – until 20.07, III quarter – until 20.10, IV quarter. – until 20.01

Do not forget that you will be required to report on all taxes separately as soon as you have movements in your cash register, current account, or taxable objects (land, cars, etc.) appear.

VAT

Required for individual entrepreneurs and organizations on OSNO

Sample zero VAT return

example and zero tax return form

Sample of filling out a zero VAT return.XLS

Online accountant for filing zero declarations and reporting. There is a trial month.(advertising)

How to fill out zero VAT reporting?

Change the values ​​highlighted in red in the declaration to your own. You only need to fill out page 1 and page 2 in the VAT return

TIN: you need to enter it only on the main page, on the rest it will be added automatically. Checkpoint only for organizations, for individual entrepreneurs - dashes

By location (accounting) (code): Code 400 is always in the VAT return. This code value means that the declaration is submitted at the place of registration of the taxpayer.

Tax period (code): 21 – I quarter, 22 – II quarter, 23 – III quarter, 24 – IV quarter (in case of liquidation – 51-I, 54-II, 55-III, 56-IV quarters)

OKATO codes are different for each region, enter your OKATO. The VAT BCC is the same for everyone.

Deadlines for filing a zero VAT return

I quarter – until 20.04, 2nd quarter. – until 20.07, III quarter – until 20.10, IV quarter. – until 20.01

There are no penalties for submitting a zero declaration or a zero VAT report. For delivery not on time - 1000 rubles.

Sample zero declaration 3-NDFL

example and zero tax return form

New form for 2021 (for reporting for 2021,2017,2018). Declaration 3-NDFL.XLS (all sheets)

New form for 2021 (for 2015 reporting). Declaration 3-NDFL.XLS (all sheets)

New form for 2015 (for reporting for 2014). Declaration 3-NDFL.XLS (all sheets)

Old form for reports for 2010 Sample of filling out the zero declaration 3-NDFL.XLS (for 2010).

How to fill out 3-NDFL zero reporting?

Change the values ​​highlighted in red in the declaration to your own. You only need to fill out page 1 and page 2 in the 3-NDFL declaration and leave section 1, section 6, sheet A, sheet B, sheets C, D1, G1 blank.

TIN: you need to enter it only on the main page, on the rest it will be added automatically.

Taxpayer category codes: Code 720 – individual entrepreneur; Code 730 – notary; Code 740 – lawyer; Code 760 – other individual; Code 770 – individual entrepreneur head of a peasant (farm) enterprise

Country code: Code 643 – Russia.

Document type code: Code 21 – passport.

Tax period (code): 34 (upon liquidation - 50).

Search for postal codes, OKATO and Federal Tax Service codes

Using this online service for organizations and individual entrepreneurs on OSNO, you can conduct tax and accounting on the simplified tax system and UTII, generate payments, 4-FSS, SZV, Unified Settlement 2021, submit any reports via the Internet, etc. (from 250 rubles / month) . 30 days free, with your first payment three months free.

Deadlines for submitting a zero declaration 3-NDFL

Once a year, until April 30

. For closed individual entrepreneurs, it is necessary to provide a declaration even for less than a full year.

There are no penalties for providing a zero declaration or a zero 3-NDFL report. For delivery not on time - 1000 rubles.

An individual entrepreneur must submit 4-NDFL to the tax office at the same time as 3-NDFL.

In 4-NDFL, the amount of estimated income for the year is written.

In the event of a significant (more than 50%) increase or decrease in income in the current tax period, individual entrepreneurs are required to submit a new 4-NDFL declaration

4-NDFL.XLS sample 55 kb. New uniform for 2011. Correct the data in red in the form to your own.

Income tax

Required for Organizations on OSNO

Sample zero income tax return

example and zero tax return form

xls 892 kb. New form from 2017 (for reporting 2016-2018). With all pages (not all are needed) (by order of the Federal Tax Service of October 19, 2021 No. ММВ-7-3/572)

852 kb. New form from 2015. With all pages (not all are needed)

873 kb. New form from December 2014. With all pages (not all are needed)

2 mb. New form from December 2013 (valid for 14 and 15 years). With all pages (not all are needed)

Sample of filling out a zero income tax return.XLS (new form since 2012)

Sample of filling out a zero income tax return.XLS (old form from 2011 to October 2012)

How to fill out zero income tax reporting?

Only the Title Page, Section 1 (1.1, 1.2) and Sheet 02 are completed.

Taxpayers who do not calculate monthly advance payments of corporate income tax do not submit Subsection 1.2 of Section 1 (page 3).

Change the values ​​highlighted in red in the declaration to your own

TIN: you need to enter it only on the main page, on the rest it will be added automatically.

By location (registration) (code): 213 – at the place of registration of the largest taxpayer; 214 – at the location of the Russian organization; 221 – at the location of a separate division of a Russian organization that has a separate balance sheet; 245 – at the place of registration with the tax authority of the foreign organization; 281 – at the location of the real estate property (in respect of which a separate procedure for calculating and paying tax has been established).

Using this online service for organizations, you can conduct tax and accounting on the simplified tax system and UTII, generate payment slips, 4-FSS, SZV, Unified Settlement 2021, submit any reports via the Internet, etc. (from 250 rubles / month). 30 days free, with your first payment three months free.

OKATO codes are different for each region, enter your OKATO. The Code of Income Tax is the same for everyone.

Form of reorganization, liquidation (code):

for transformation - “1”, for merging - “2”, for division - “3”, for joining - “4”, for division with simultaneous joining - “5” or a dash.

Deadlines for filing a zero income tax return

I quarter – until 28.04, 2nd quarter. – until 28.07, III quarter. – until 28.10, IV quarter. – until 28.03

Tax period (code) (cumulative): 21 – I quarter, 31 – Half-year, 33 – 9 months, 34 – Year. Upon liquidation – 50.

There are no penalties for providing a zero declaration or a zero income tax report. For delivery not on time - 1000 rubles.

Zero balance

Organizations required on OSNO

Special services for preparing zero reporting

There are many special services for preparing and submitting zero reports electronically. Almost all accounting programs provide this opportunity. Some of them have special tariffs for such a service, some offer to do this completely free of charge, such as 1C: Nulevka. This service will be especially appreciated by individual entrepreneurs who work without an accountant. After all, not only will they not have to spend even a small amount of money for submitting reports without having any income, but they will also not have to delve into what exactly needs to be submitted and when. If you register in the program, it itself will remind you what zero reporting needs to be submitted and will offer to generate the necessary documents. All that is required from the individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

After the reports have been generated, they can be sent to recipients directly via the Internet (this service is paid for by all operators, including 1C), or they can be printed and sent to all recipients by mail or delivered in person. In any case, the use of special services significantly saves time and can help not only an individual entrepreneur, but also an experienced accountant who manages several companies and entrepreneurs, some of whom need to pass the “zero” mark. After all, in this case they also will not have to monitor the deadlines of all reports, and also spend extra effort on filling out forms on their own. The service allows you to do this in literally three clicks.

Zero accounting for LLC

Every year, all LLCs submit financial statements, which reflect the annual results of activities - money in accounts, property, debts, profits or losses.

Accounting is never zero, even if you did not run a business. Each organization has an authorized capital, the amount of which you determine when registering a business and deposit it into a bank account. It must be reflected in the accounting reports.

An article about how to do accounting yourself - “Accounting without an accountant: what you need to know for an LLC.”

In Elba there is a special tariff for LLCs that submit zero reports. Read about the details on the special page.

Submit reports in three clicks

Elba - online accounting for individual entrepreneurs and LLCs. The service will prepare reports, calculate taxes and free up time for useful things.

Try 30 days free Gift for new entrepreneurs A year on “Premium” for individual entrepreneurs under 3 months

Do I need to confirm my right to zero reporting?

Typically, inspection authorities do not require additional documents to confirm zero reporting. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes inspection authorities can contact the bank where the company’s current account is located and request a cash flow statement. All the necessary information will be obtained from it.

Legal documents

• <Letter> Federal Tax Service of the Russian Federation dated September 16, 2009 N ShS-17-3/ [email protected]
• Art. 273 Labor Code of the Russian Federation
• Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 N 62n
• <Letter> Federal Tax Service of Russia dated 10/17/2013 N ED-4-3/18585