How to fill out the UTII declaration for the 4th quarter of 2021

Which Federal Tax Service should I report to?

In most cases, you need to submit a report to the Federal Tax Service at the place of business , but there are exceptions. These are types of activities for which it is impossible to determine a specific place, namely:

• motor transport services for the transportation of goods and passengers;
• retail delivery and distribution;
• placement of advertising on transport.

When carrying out such types of activities, organizations report on UTII to the Federal Tax Service at their location , and individual entrepreneurs - at their place of residence .

If a businessman has several points and/or types of activities on UTII, then the declaration is submitted according to the following rules:

1. One type of activity, several objects:
   if all points are located within the same municipality (have one OKTMO), then one UTII declaration is submitted, in which the physical indicators of all points should be summarized;
2. if the points are in different municipalities, several declarations are submitted (according to the number of OKTMO) to the tax authority of each of them without summing up the indicators.
3. Several activities:
   if they are carried out through one object, then one declaration is submitted, in which as many sheets of Radel 2 are filled in as there are types of activities carried out (for each type - a separate sheet);
4. if the activity is carried out in different municipalities, then a separate declaration with the required number of sheets of Section 2 (according to the number of types of activity) is submitted to the Federal Tax Service of each entity.

It is important to understand that there is no zero UTII declaration , since the amount of tax depends on physical indicators (size of retail space, number of employees, etc.) and is not related to the amount of income received.

What other reporting is submitted?

The reporting of individual entrepreneurs to UTII depends on the availability of employees.

Individual entrepreneurs and employees submit to the Federal Tax Service Form 6-NDFL and 2-NDFL, calculation of insurance premiums (if there are employees). All individual entrepreneurs on UTII, except those who work without employees, submit reports to the Pension Fund and the Social Insurance Fund. To the FSS, individual entrepreneurs submit a calculation form for accrued and paid insurance premiums (4-FSS) to the UTII. The calculation is submitted on paper no later than the 20th day of the month following the reporting period. Form 4-FSS can be submitted electronically no later than the 25th day of the month following the reporting month.

Individual entrepreneurs and employees report to the Pension Fund on a monthly basis using the SZV-M form. Also, starting from 2021, a new SZV-TD report on the work activity of each employee has been introduced. Submit it when hiring, transferring, dismissing an employee, or when choosing the type of work record book - electronic or paper. The deadline is similar to SZV-M - no later than the 15th day of the month following the reporting month.

The reporting of individual entrepreneurs on UTII without employees does not include forms 4-FSS, SZV-M, SZV-TD, calculation of insurance premiums and personal income tax certificates.

If an entrepreneur is engaged in several types of activities and some of them do not fall under UTII, then the individual entrepreneur must submit reports under two tax regimes at once and keep separate records for the correct payment of taxes.

Presentation method

You can submit a UTII declaration in one of three ways:

• personally or through a representative;
• by mail in a valuable letter with an inventory of the contents;
• via TKS through an electronic document management operator.

When applying in person or when submitting through a representative, the declaration is drawn up in two copies: one - for the Federal Tax Service, the second (with a note from the tax office about acceptance) - for yourself. The representative must have a document confirming his authority .

It is advisable to fill out the declaration through special services or programs that generate machine-readable code . It duplicates all the data from the report. This is especially true if it is submitted during a visit to the Federal Tax Service. Otherwise, you may be faced with a requirement to attach a declaration on digital or other media.

Results

Payers of imputed tax are required to report to the tax authorities for the 4th quarter of 2021 no later than 01/20/2021.
There are different ways to submit a declaration: send it by mail, via TKS using UKEP, or personally bring it to the inspectorate. The tax must be transferred to the budget no later than January 25, 2021. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to fill out a UTII declaration

The current declaration form consists of a title page and three sections. Next, we’ll tell you how to fill out each of them line by line.

Title page

At the top of the title page information about the taxpayer, tax authority and declaration is indicated:

TIN - 10 digits for an organization, 12 for an individual entrepreneur.

KPP - code assigned by the Federal Tax Service to which the report is submitted. The IP does not indicate it.

The page number is indicated in the format “001”, “002” and so on.

The correction number is “0—” for the initial submission of the report, and the serial number of the correction for the updated report.

Tax period - code from Appendix No. 1 to the Procedure:

• 21 - I quarter;
• 22 - II quarter;
• 23 - III quarter;
• 24 – IV quarter;
• during reorganization (liquidation) of an organization: 51 - I quarter;
• 54 - II quarter;
• 55 - III quarter;
• 56 - IV quarter.

Reporting year — 2021.

Tax authority code : the first 2 digits are the code of the subject of the Russian Federation, the last are the number of the tax authority.

Code at location (registration) from Appendix No. 3 to the Procedure:

• 120 - At the place of residence of the individual entrepreneur;
• 214 - At the location of a Russian organization that is not the largest taxpayer;
• 215 - At the location of the legal successor who is not the largest taxpayer;
• 245 - At the place of activity of the foreign organization through a permanent representative office;
• 310 - At the place of activity of the Russian organization;
• 320 - At the place of activity of the individual entrepreneur;
• 331 - At the place of activity of the foreign organization through a branch of the foreign organization.

Taxpayer : full name of the company, as indicated in the constituent documents, or last name, first name, patronymic of the entrepreneur (each word on a new line).

Code of the type of economic activity according to OKVED - it can be viewed in an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

Information on reorganization and liquidation is filled in by legal successors or liquidated organizations. The codes are given in Appendix No. 2 to the Procedure.

Contact telephone number for contacting the taxpayer - only numbers with the city code are indicated without spaces or other symbols.

At the bottom, the person signing the declaration must certify the completeness and authenticity of the data reflected in it:

The following persons can sign:

1. Individual entrepreneur . There is no need to duplicate your full name; just sign and date it.
2. Head of the organization . His full name, signature and date are indicated.
3. The taxpayer's representative is an individual . Enter his full name, date and signature, and indicate a document confirming his authority.
4. The taxpayer's representative is a legal entity . The full name of the authorized employee is entered, a date and signature are given, and a document confirming the authority is indicated.

Title page

Section 1

This section reflects the result:

• Line 010 - OKTMO.
• Line 020 - the amount of tax to be paid.

Section 1
The section consists of several blocks of lines 010 and 020. If the taxpayer operates in several municipalities within one Federal Tax Service, then fills in the corresponding number of blocks. Otherwise, only the first block is filled in, dashes are placed in the rest.

Section 2

Following the title page, it is advisable to begin filling out Section 2.

Section 1 must be completed last, since it contains the calculation results that are made in Sections 2 and 3.

If a subject is engaged in various activities subject to UTII, he must fill out several sheets of Section 2 according to the number of types of activities.

Section 2 is completed as follows:

• Code of the type of business activity. The code for the type of activity for which Section 2 is being filled out is reflected here:

• Address of the place of business activity . The full address is indicated, including the region code from Appendix No. 6 to the Procedure. An example of filling is shown in the following image.
• OKTMO code . OKTMO of the place in which the activity is carried out.
• Line 040 . Basic profitability from paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation. Profitability is indicated per month (rubles) per unit of physical indicator:

• Line 050 . The deflator coefficient K1 2.005 in 2021 .
• Line 060 . Correction coefficient K2 - are established by regulatory legal acts of representative bodies of municipalities. Can be found on the Federal Tax Service website.

Section 2

• Lines 070-090 are used to display line-by-line data for each month of the quarter: in column 2 - the value of the physical indicator;
• in column 3 - the number of days of activity, if during this month the entity was registered or deregistered;
• in column 4 - the amount of calculated imputed income for the month;

Section 2 (end)

Section 3

Section 3 calculates the tax taking into account deductions for insurance premiums and for the purchase of cash register equipment (only for individual entrepreneurs).

Important! Employers can reduce tax by no more than 50% through contributions (line 020). An individual entrepreneur without employees can reduce UTII due to insurance premiums paid for themselves and/or deductions for cash registers down to zero.

There are only 5 lines in Section 3:

• Line 005 . Individual entrepreneurs without employees are given code 2, others - code 1.
• Line 010 . The amount of tax calculated in line 110 of Section 2 is reflected. If there are several Sections 2, the indicators in lines 110 are summed up.
• Line 020. The amount of insurance premiums for employees paid in the period, taken to reduce UTII.
• Line 030 . The amount of insurance premiums that an individual entrepreneur paid for himself in the reporting quarter, taken to reduce UTII.
• Line 040 . The amount of expenses for cash register systems that an individual entrepreneur accepts for deduction in the reporting quarter.
• Line 050 . The amount of UTII payable, taking into account the reduction for insurance premiums. Individual entrepreneurs who claim a deduction using CCP calculate this amount taking into account the deduction.

Section 3

Section 4

Section 4 is included in the UTII declaration in order to comply with clause 2.2 of Art. 346.32 of the Tax Code of the Russian Federation, according to which individual entrepreneurs on UTII have the right to reduce the amount of tax liabilities by the amount of expenses for the acquisition of cash register equipment (including the acquisition of a fiscal drive and OFD).

When submitting reports for the fourth quarter of 2021, Section 4 is not completed because it is irrelevant.

How to calculate tax

UTII does not depend on the real income of the business. It is based on the imputed, that is, theoretical, prescribed in legislation, amount of revenue. If an individual entrepreneur earns more, he will be able to save on tax. More often than not, this is exactly what happened. Actually, that’s why small businesses preferred UTII if the regime suited the type of activity and was applied in the region. For the same reason, legislators decided to abandon it from 2021.

The calculation of UTII is carried out in 2 stages. First, the tax is calculated using the formula: (Physical indicator x Basic yield x K1 x K2) x Rate, where:

1. Physical indicator (PI) is a parameter that is established for a specific type of activity. For example, this is the number of vehicles, employees or area of ​​the premises. This indicator is prescribed in Article 346.29 of the Tax Code of the Russian Federation. For our example, let’s take the number of employees, including the individual entrepreneur himself, that is, 4.
2. Basic yield (BR) is the amount that the UTII payer will theoretically receive per unit of physical indicator per month. The parameter is also taken from Article 346.29 of the Tax Code of the Russian Federation. In relation to our example, this is the amount of income for each worker – 12,000 rubles.
3. K1 is a deflator coefficient that increases the amount of income. It is established annually by order of the Ministry of Economic Development. To calculate UTII in 2021, a coefficient of 2.005 is applied from Order No. 684 dated October 21, 2019, as amended by Order No. 793 dated December 10, 2019.
4. K2 is a local reducing coefficient for certain areas of business. For our calculation, it must be taken from the law of St. Petersburg dated June 17, 2003 No. 299-35. The coefficient for vehicle repairs is 1, that is, it does not reduce the amount of tax.
5. The UTII rate is generally equal to 15% (Article 346.31 of the Tax Code of the Russian Federation). But it can be reduced by local authorities to 7.5%.

The result is a tax amount that can be further reduced. Insurance premiums actually paid in the reporting quarter are deducted from it. This includes contributions for employees and the individual entrepreneur himself. Moreover, if the UTII tax is calculated for the employer, then the tax can be reduced only by half. This is exactly the option for our example. But if the individual entrepreneur did not have employees, he would be able to reduce the amount of UTII at the expense of his insurance contributions down to zero.

Now we have all the necessary information to generate the UTII declaration for the 4th quarter of 2021. For convenience, we will collect them in one table.

Table 1. Data for the individual entrepreneur’s report on UTII

Fines

Liability for late submission of a report is imposed in accordance with paragraph 1 of Article 119 of the Tax Code. Anyone who fails to submit a return on time faces a fine of 5% of the tax amount for each full or partial month of delay. The minimum fine is 1 thousand rubles ; it is usually imposed if the subject paid the tax but did not submit the declaration on time. The maximum fine is 30% of the tax amount.

If an organization does not submit a declaration on time, the Federal Tax Service may block its current account . Such a decision can be made by the head of the tax office or his deputy if the declaration is not received within 10 days after the deadline for submission.

For non-payment of tax, a fine is imposed under Article 120 of the Tax Code of the Russian Federation . If the subject calculates the tax incorrectly, the fine will be 20% of its amount. If he deliberately underestimates the base, the fine will increase to 40% .

Sample of filling out a UTII declaration

• Title page: Title page of the UTII declaration
• Section 1: Section 1 of the UTII declaration
• Section 2:

  
  Section 2 of the UTII declaration

• Section 3: Section 3 of the UTII declaration

Composition of the UTII declaration

The imputation report consists of (always fill out all sections):

For the convenience and correctness of filling out the UTII declaration, the sequence of filling out its sections is important. The best way to do it is listed in ConsultantPlus:

We recommend filling out the declaration in the following sequence: first... (read more).

Next, we will consider the procedure for filling out each part of the UTII declaration. But first, general requirements for filing a declaration.

Normative base

• Order of the Federal Tax Service of the Russian Federation dated June 26, 2018 No. ММВ-7-3/414 “On approval of the tax return form for the single tax on imputed income for certain types of activities, the procedure for filling it out, as well as the format for submitting the tax return for the single tax on imputed income for certain types of activities in electronic form.”
• Section 346.29. “Object of taxation and tax base.”
• Letter of the Federal Tax Service dated February 20, 2021 N SD-4-3/3375 “On the application of the provisions of Chapter 26.3 of the Tax Code of the Russian Federation.”