Tax return for individual entrepreneurs simplified 2021 zero (KND 1152017)

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.

Zero tax reporting

By law, a taxpayer must file a tax return for each tax due, unless otherwise provided by law.

Thus, organizations that are on the general (VAT) taxation system and do not conduct economic activities for any reason must submit

2 declarations:

• VAT return – until April 25 (electronic only)
• Profit tax return – until April 28

If an LLC does not have a current account open or there has not been a single movement on it since the beginning of the year (even bank commissions were not written off), then such an LLC can submit both declarations (for VAT and for Profit) in a single simplified report, the so-called SINGLE SIMPLIFIED DECLARATION . but such a declaration is due by April 20!

Companies using the simplified tax system report once a year, so they don’t have to submit anything to the tax office quarterly!

What to choose: simplified taxation system or EUD declaration?

Based on clause 2 of Art. 80 of the Tax Code of the Russian Federation, every simplifier who did not conduct business formally has a choice:

1. Submit a zero declaration of the simplified tax system in 2021.

2. Submit a single simplified declaration (approved by order of the Ministry of Finance dated July 10, 2007 No. 62n):

However, in the second case, you need to do it before January 20 of the year that follows the reporting year. Therefore, in terms of deadlines for the simplified tax system, it is more profitable to submit a zero declaration on the “native” form, which was approved by order of the Federal Tax Service of Russia dated February 26, 2021 No. ММВ-7-3/99:

Also see "".

Let us remind you of the deadlines for submitting a zero report under the simplified tax system. They are exactly the same as a regular declaration with calculated indicators for 2021. Namely:

• for individual entrepreneurs - no later than May 3, 2021 inclusive (postponement from April 30);
• for LLC – no later than April 2, 2021 inclusive (postponement from March 31).

Also see “Declaration on the simplified tax system for 2021: deadlines for submission by organizations and individual entrepreneurs in 2018.”

Comparison of EUD and zero declaration according to the simplified tax system

For a better understanding of the information, we will reflect the pros and cons of both types of reporting in the form of a table.

Table No. 1. Comparison of a single simplified and zero declaration under the simplified tax system

As can be seen from the table, the deadline for submitting the EUD is much shorter than those established for submitting zero reporting under the simplified tax system. Since January 21 has already passed, it will not be possible to report for 2021 in a simplified manner using a single declaration.

Note: if an entrepreneur passes the EUD after January 21, he may be subject to liability in the form of a fine. Therefore, if you did not have time to submit a single simplified declaration as an individual entrepreneur, it is better to draw up and fill out zero reporting according to the simplified tax system and submit it no later than April 30.

Composition of a zero declaration

In 2021, filling out a zero declaration of the simplified tax system for 2021 implies the inclusion of the following parts (depending on the initially selected tax object):

How to fill out zero reporting for an LLC on the simplified tax system

LLCs using the simplified system must submit zero reporting on taxes and employees, as well as accounting and statistical reports. Zeros do not differ from standard forms, but you can skip certain sections and write zeros and dashes instead of indicators. In some cases, zero forms may be replaced with information letters.

Tax reporting

This group includes the declaration under the simplified tax system and KUDiR. But if a declaration must be submitted, then organizations submit KUDiR only at the request of the tax office.

Declaration according to the simplified tax system

The composition of the zero declaration depends on the object of taxation - “income” or “income - expenses”. In both cases, fill out the title page. In the declaration under the simplified tax system “income”, fill out sections 1.1 and 2.1.1, according to the simplified tax system “income - expenses” - sections 1.2 and 2.2.

In the sections, it is enough to indicate the TIN and KPP of the organization and number the pages. Leave all other lines blank. If you fill out the declaration on paper, put dashes in the empty cells. The completed form must be signed and the date it was filled out indicated.

If during the year you have not had any movements in your accounts and cash register, instead of a declaration under the simplified tax system, you can submit a single simplified declaration - this is a right, not an obligation.

KUDiR

All simplifiers are required to conduct KUDiR. If you did not work and did not make any financial transactions during the year, you still need to fill out the Book - enter the data on the title page, and put zeros in the sections.

The zero KUDiR must be printed, numbered, stitched and certified in the prescribed manner. If the tax office requests it as part of an audit, you will be ready to provide a report.

Financial statements

Organizations using the simplified tax system, especially those that do not operate during the year, are classified as small businesses and can submit simplified financial statements. It includes only the balance sheet and income statement.

The company's financial statements are called zero, but you still have to fill them out. Both the balance sheet and the income statement have a header with information about the organization and special signature lines.

The balance sheet cannot be zero in principle, since within 4 months after registration of the LLC, the founders must contribute the authorized capital. The liability side of the balance sheet in the “Capital and Reserves” section will reflect the authorized capital, and the asset will reflect the money, fixed assets, materials, etc. contributed by the founder. If the company has just been registered and capital has not yet been contributed, the asset will reflect receivables.

Employee reporting

Lack of activity does not exempt the LLC from submitting reports on employees. Even if there are no employees or they do not receive wages, you need to report.

Calculation of insurance premiums

If there are no employees or payments for the last three months, fill in a zero RSV. It includes a title page, section 1 (without appendices), subsection 3.1 and subsection 3.2.

In section 1, enter code “2” on line 001 and fill in the lines “including for the last three months” with zeros. In subsection 3.1, provide information about the general director of the organization and each individual who did not receive accruals; put a dash in field 010. Complete subsection 3.2 with dashes.

If you fill out the RSV on a computer, you don’t need to put dashes, just leave the fields blank.

Starting from the 2021 report, information on the average number of employees will also be submitted as part of the calculation of insurance premiums.

Calculation 4-FSS

Contributions for injuries must be reported quarterly to the Social Insurance Fund. LLCs without employees submit a zero form, in which only the title page and tables 1, 2 and 5 are filled out. If there are no indicators, it is enough to put dashes or leave the fields blank.

The founding director is included in the average number of employees, even if they did not pay him a salary or enter into an employment contract.

Information about the insured persons

Forms SZV-M and SZV-experience must be submitted to the Pension Fund regularly. There are no zero SZV forms; they must be submitted at least to the founding general director, even if an employment contract has not been concluded with him and he does not receive a salary. The director will still be considered an insured person under the compulsory insurance policy.

In SZV-M, enter information about the founding director. In the SZV-experience, if the director does not have a salary, enter the code “NEOPL” and do not forget to submit an additional inventory EDV-1.

Statistical reporting

Check the Rosstat service to find out what reports the statistics service expects from you. If you have nothing to fill out the statistical form, study the instructions for filling it out - it usually says what to do if there is no observed event or indicator. The instructions are approved by the same order as the form itself.

Previously, each statistical form could either be submitted in a “blank” format or replaced with an official information letter. In 2020, the procedure for filling out many forms was revised; now it is not always possible to replace a report with a letter. For example, this was done with form No. P-2.

If the instructions say that you must submit the form only when a certain event occurs that you did not have, you may not submit the report. For example, for form No. 3-F, the observed event is a delay in wages. Those who paid employees on time or did not pay at all may not submit it.

How to fill out a zero report according to the simplified tax system

There are no special provisions for filling out a zero declaration under the simplified tax system. But some features are:

• put dashes in all cells with cost indicators;
• do not forget to indicate the tax rate for the simplified tax system: it is 6 percent (for the object “Income”) and 15 percent “Income minus Expenses”;
• Provide OKTMO inspection of the Federal Tax Service of Russia at the location of the LLC (place of residence of the individual entrepreneur).

When filling out a zero declaration according to the simplified tax system using software when printing it on a printer, it is permissible to have no frames for familiar signs and dashes for unfilled cells (clause 2.4 of the General requirements for the procedure for filling out a simplified tax declaration).

Also note that all text data is written in CAPITAL letters and symbols.

Failure to conduct business does not exempt merchants on the simplified tax system from transferring fixed insurance premiums for themselves from the minimum wage (letter of the Ministry of Labor dated December 18, 2014 No. 17-4/OOG-1131). But in Section 2.1.1 of the zero declaration for individual entrepreneurs on the simplified tax system in 2021, they are not listed without employees. The fact is that it is incorrect to reflect contributions that exceed the calculated (and it is zero) tax (clause 6.9 of the Procedure for filling out a declaration under the simplified tax system, approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99).

In general, filling out a zero declaration under the simplified tax system for individual entrepreneurs in 2021 coincides with how LLCs do it.

If at least 1 person worked for an individual entrepreneur in 2021, then the declaration must be filled out according to the same rules as for organizations. If the simplified individual entrepreneur did not hire anyone in 2021, then in line 102 “Taxpayer Sign” of Section 2.1.1, code “2” is needed, which symbolizes the tax inspectorate about an individual entrepreneur without staff;

How to submit a zero IP declaration

Let's figure out what ways you can hand over your zero tax to the tax authorities. In 2018, none of the previously adopted schemes underwent changes:

1. An individual entrepreneur can submit a zero declaration under the simplified tax system by personally visiting the Federal Tax Service. You need to have a passport in hand so that the tax officer can verify the data of the person submitting the reports. At the same time, experts recommend signing the form on the spot, in front of the inspector. Another innovation that has become increasingly common in life since 2021 is that many departments today require you to submit a declaration on a flash drive. Therefore, it is worth preparing.
2. If the individual entrepreneur is not able to provide the calculation data himself, he can delegate this responsibility to a legal representative. It should be taken into account that this can be not only a professional lawyer or consultant, but also any citizen of the Russian Federation. In this case, the authorized person must have a notarized document in his hands, which gives the right to represent the individual entrepreneur in the regulatory authority.
3. You can send a registered letter to the Federal Tax Service with a declaration (required with notification and a list of attachments). It is worth considering here that the date on which the declaration was completed will be the date on the receipt (you should save it) and the stamp. And if in the two previous methods it is necessary to prepare 2 copies of the declaration (one remains with the Federal Tax Service, and the second is marked with receipt), then when sending by Russian Post, it is enough to send 1 copy in an envelope.
4. And lastly, the optimal way to submit a declaration is to send it to the inspectorate through electronic document management (EDF). On the portal of the Federal Tax Service of the Russian Federation, a special resource has been tested over the past two years and is already working well - Legal Entity Taxpayer, where by registering as a payer and installing the necessary software, you can send reports online. You can also complete a zero declaration through any EDI operator that is convenient for an individual entrepreneur and works with tax reporting. With this method, the date of submission of the tax calculation is considered to be the moment the declaration is sent.

Therefore, all organizations submit the following reports quarterly: