Tax return for individual entrepreneurs simplified. An example of filling out a declaration

At the end of the year, organizations and individual entrepreneurs that are on a simplified tax system submit a tax return under the simplified tax system to their inspection. Where to get the tax return form for the simplified tax system in 2016, when the declaration is submitted and how it is filled out, we will tell you in our consultation.

Tax return on the simplified tax system in 2016: form

The tax return form for the USN in 2016 was approved by the Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected] and is given in Appendix No. 1 to this Order. In the legal framework, the tax declaration can also be found under the KND code 1152017. The Order also approved the Procedure for filling out the declaration (Appendix No. 3 to the Order).

Declaration on the simplified tax system: deadlines in 2016

The deadline for filing a simplified tax return for organizations is no later than March 31 of the next year. For individual entrepreneurs, this period has been extended: the declaration for the year must be submitted no later than April 30 of the next year (clause 1 of article 346.23 of the Tax Code of the Russian Federation). At the same time, if the last day for submitting the declaration falls on a weekend, the deadline date is transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation). So, for individual entrepreneurs, the tax return under the simplified tax system for 2016 can be submitted no later than 05/02/2017.

Upon termination of activities under the simplified tax system, the organization and the individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration for the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).

If, during the period of application of the simplified tax system, the simplified tax ceased to satisfy, the tax return for the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply simplified taxation was lost.

What sections to fill in the tax return for the simplified tax system

The composition of the sections that are filled in the declaration depends on the chosen object of taxation:

Object of taxation	Sections of the declaration on the USN
"Income"	- Title page
	— Section 1.1
	— Section 2.1.1
	- Section 2.1.2 (if a trade fee is paid for the type of activity)
	Clause 1 and Clause 2 of Art. 251 of the Tax Code of the Russian Federation).
"Income minus expenses"	- Title page
	— Section 1.2
	— Section 2.2
	— Section 3 (if the targeted funds specified in paragraph 1 and paragraph 2 of Article 251 of the Tax Code of the Russian Federation are received).

Completing the tax return: general rules

All cost indicators in the declaration are given in full rubles. When filling out by hand, you must use black, purple, or blue ink. Correction of errors using a corrective agent is not allowed. Filling in the fields of the declaration is made from left to right, starting from the first (left) familiarity. The text fields of the declaration are filled with capital printable characters. Blank cells are filled with dashes.

When preparing a declaration on a computer and then printing it out, dashes in empty cells can be omitted. In this case, the Courier New font should be used, 16 - 18 points high.

Form of reorganization (liquidation): code in the tax return

If a tax return under the simplified tax system is submitted in connection with the reorganization or liquidation of an organization, then the corresponding reorganization (liquidation) form code is indicated on the title page:

To which inspection is the declaration on the simplified tax system submitted: code

The code of the place of submission of the declaration, which is indicated on the title page, can take on the following values:

Declaration on the simplified tax system in 2016 with the object "income": sample filling

To complete the declaration, we will use the following conditional data:

Period	The amount of income (cumulative total), rub.	The amount of the calculated advance payment / tax, rub.	Amounts to be deducted* (cumulative total), rub.	Amount by which the advance payment/tax can be reduced, rub.	Amount of advance payment / tax payable, rub.
1st quarter	320 000	19 200 (320 000*6%)	11 100	9 600 (11 100 > 19 200/2)	9 600 (19 200 - 9 600)
half a year	945 000	56 700 (945 000*6%)	19 800	19 800 (19 800 56 700/2)	27 300 (56 700 - 19 800 - 9 600)
9 months	2 100 000	126 000 (2 100 000*6%)	52 200	52 200 (52 200 126 000/2)	36 900 (126 000 - 52 200 - 9 600 - 27 300)
calendar year	3 090 000	185 400 (3 090 000*6%)	107 500	92 700 (107 500 > 185 400/2)	18 900 (185 400 - 92 700 - 9 600 - 27 300 - 36 900)

*Deductible amounts are amounts by which simplistic people with the “income” object can reduce their tax. These include (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):

contributions paid from payments to employees to off-budget funds;
temporary disability benefits paid at the expense of the employer (except for accidents at work and occupational diseases);
payments for voluntary insurance of employees in case of their temporary disability under certain conditions.

These payments can reduce tax by up to 50%. This rule applies to all simplified organizations and those simplified individual entrepreneurs that make payments to individuals.

If an individual entrepreneur does not have employees on a simplified tax system, then he can reduce his tax on insurance premiums paid in the Pension Fund of the Russian Federation and FFOMS in a fixed amount without restrictions. This means that you will not have to pay tax under the simplified tax system if the contributions for yourself from the individual entrepreneur exceeded the amount of the calculated tax.

Declaration on the simplified tax system in 2016 with the object "income minus expenses": sample filling

To complete the declaration, we will use the following conditional data.

Along with the proud title of "entrepreneur", you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make a mistake? This instruction, I hope, will help the “young” entrepreneur not to get confused and organize himself at the initial stage. Consider the situation when:

The individual entrepreneur works independently without the involvement of employees;
Payment for IP services is credited to the IP account (IP does not accept cash and does not need to use CCP);
IP turnover is far from the limit, the excess of which deprives the IP of the right to apply the simplified tax system.

If, following the results of the reporting (tax) period, the “simplified” exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does an individual entrepreneur pay

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. From individual entrepreneurs, a minimum of effort is required to maintain records and calculate taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base - income) pays the simplified tax rate at a rate of 6% (a constituent entity of the Russian Federation may reduce it for certain types of activities). At the same time, an individual entrepreneur is exempted from paying personal income tax in terms of income from business activities, VAT and property tax (with the exception of real estate objects that are subject to property tax in a special manner, based on their cadastral value). IP does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by the Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is a current account statement for the corresponding period.

BCC for the simplified tax system "income" 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer the CCC.

In addition, an individual entrepreneur must pay for himself the amount of insurance premiums in the Pension Fund of the Russian Federation and the FFOMS of the Russian Federation:

1) insurance premiums for compulsory pension insurance in the amount determined in the following order:

- if the amount of the payer's income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the amount of the payer's income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income in excess of 300,000 rubles for the billing period. At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The whole amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by the individual entrepreneur no later than December 31 of the current calendar year. Insurance premiums calculated from the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount to be paid before the end of the year can be paid all at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period up to December 31 will be:

Amount for 10 months = (26545 5840) * 10/12 = 26,987.50 rubles.

Sum for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to the OPS - 182 102 02140 06 1110 160.
BCC fixed contribution for CHI - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For the purposes of calculating “simplified” tax, income is considered received on the date you actually received the money (for example, to a bank account). This method of recognition of income is called cash. This means that the amount of prepayment received by the IP is included in the amount of taxable income. If the contract is terminated and it is necessary to return the advance payment received, then the amount of the return is reflected in the Book of Accounting for Income and Expenses with a “-” sign in the period when the return was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (advance payment under the contract) is returned to the buyer (customer) in the tax period in which the “simplifier” had no income, then it is impossible to reduce the tax base by the amount of the advance (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year, the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all transfers of funds are subject to reflection in the income ledger and inclusion in the tax calculation. Not included in taxable income, in particular, the following transfers:

Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
Income subject to other tax rates (dividends, bond coupons, etc.);
Income taxable under other taxation systems (personal income tax, UTII, patent, etc.);
Receipts that are not income in their essence: funds received from the return of defective goods, funds erroneously transferred by the counterparty or erroneously credited by the bank to the taxpayer's current account, etc.

An example of reflecting income in the book:

			Incomes taken into account	Expenses taken into account when calculating the tax base

	20.03.2018 № 3	Prepayment under the contract dated 03/20/2018 No. 1
	25.03.2018 № 4	Prepayment under the contract dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under the contract dated March 26, 2018 No. 3
Total for the 1st quarter
	Date and number of the original document		Incomes taken into account when calculating the tax base	Expenses taken into account when calculating the tax base

	09.04.2018 № 10	Prepayment under the contract dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment in connection with the termination of the contract dated 03/20/2018 No. 1
Total for II quarter
Total for half a year

3. When to pay tax

The tax at the end of the year is subject to payment by the entrepreneur to the budget - no later than April 30 of the next year (a different deadline is set for organizations).

During the year, an individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the deadline for paying the tax (advance payment) falls on a weekend and (or) non-working holiday, the tax (advance payment) must be transferred no later than on the next working day following it (clause 7, article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the relevant reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - paid insurance premiums for the reporting period - advance payments paid earlier in the current year.

The amount of tax at the end of the year is calculated as follows:

Tax payable (refundable) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

An individual entrepreneur applies the simplified tax system with the object of taxation "income" with a total tax rate for this object in the amount of 6%. Has no hired workers. Over the past year (tax period), the IP received an income in the amount of 720,000 rubles.

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		half year

June
July		9 months
August
September
October
November
December

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rubles. - in the first quarter;

— 12,000 rubles. - within half a year;

— 20,000 rubles. — within 9 months;

— 28,000 rubles. - during a year.

Note: the amounts of insurance premiums in the example are indicated abstractly!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72 000 rub. x 6% = RUB 4,320

This amount is reduced by insurance premiums paid in the first quarter.

4 320 - 4 000 = 320 rubles.

The amount payable tax under the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. At the end of the half year, the advance payment will be:

288,000 * 6% = 17,280 rubles.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due on 25.07. will be 5 280-320 = 4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000 × 6% \u003d 30,240 rubles.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due on 25.10. will be 10 240 - 320 - 4960 = 4 960 rubles.

4. Calculation of tax at the end of the year:

RUB 720,000 x 6% = RUB 43,200

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid for the first quarter, six months and 9 months:

15 200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, according to the results of the year (by the deadline of April 30 of the next year), the tax payable will amount to 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. The nuances of calculating and recognizing "deductions" in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments individuals who paid insurance premiums calculated as 1% of the amount of income that exceeded 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the indicated amounts of paid insurance premiums when calculating tax in the tax period (quarter) in which they were paid . Letter of the Federal Tax Service of Russia of October 31, 2014 N GD-4-3 / [email protected]

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with the application of the simplified tax system, then the tax (advance tax payment) in this case is not paid. The transfer to the next tax period of a part of the amount of the fixed payment that was not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of the calculated tax is not provided. This means that if, for example, the payment under the simplified tax system amounted to 10,000 rubles, and insurance premiums for 13,000 rubles were paid, then the simplified tax system does not need to be paid, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we are not talking about calculus in this period. Those. contributions can be calculated for past periods, but paid in the current. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the “income” object is not entitled to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to set off the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated February 20, 2015 N 03-11-11 / 8413).

6. What reporting should the individual entrepreneur submit and where

1) An individual entrepreneur submits, before April 30 of the year following the tax period, a declaration to the tax authority at the place of its registration. The declaration form was approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3 / [email protected]

For failure to submit the declaration on time, the tax authority has the right to:

- to impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles;

- suspend operations on the taxpayer's account.

In order to confirm the amounts indicated in the declarations, the IP keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempted from the obligation to submit a calculation of insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to the statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of Federal Statistical Observation”; it contains, among other things, the "Album of forms of federal statistical observation, the collection and processing of data on which are carried out in the system of the Federal State Statistics Service, for 2017." In the same section, the List of Forms of Federal Statistical Observation for 2017 is published.

In addition, in order to promptly inform economic entities about their submission of statistical reporting forms, an information retrieval system has been placed on the Rosstat Internet portal at statreg.gks.ru. You can get into it from the main page of the site through the section "Information for respondents" / "List of respondents in respect of whom federal statistical observations are carried out." After specifying the OKPO code, or TIN, or PSRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

In the absence of an organization in the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him on specific forms of federal statistical observation that are mandatory for submission.

Screenshots can confirm the absence of the respondent in the list, provided that they contain certain data: the date and time the information was received from the website on the Internet, information about the person who displayed it on the screen and further printed it, information about the software and computer equipment used, site name, belonging to the applicant. In this situation, screenshots can serve as justification.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year of the organization (individual entrepreneurs who attracted employees during the specified period) is submitted no later than January 20 of the current year. Thus, as long as the individual entrepreneur has not attracted employees to work, it is not necessary to submit a report on the average headcount.

In 2018, the same form of the declaration on the simplified tax system, which was reported in the previous year (barcode of the title page 0301 2017), continues to operate as in the previous year. In this article, we will consider a sample of filling out a declaration on the simplified tax system for 2017 (KND form 1152017).

Declaration form

The form of the tax return for the USN, valid in 2018, was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] The tax declaration for the tax paid in connection with the application of the simplified taxation system is the only tax reporting that is submitted by the taxpayers of the simplified tax. At the same time, despite the different objects of taxation (Income or Income minus expenses), the annual reporting is the same, only the sheets are filled out differently.

The USN tax return form for 2017 differs from the previous form by a different barcode on the title page (0301 2017 instead of 0301 0013) and new fields for entering sales tax payment data.

Please note: if you fill out a declaration for the simplified taxation system in an inactive form, the reporting will be considered not submitted! For such a violation, the tax inspectorate not only imposes a fine, but may also block the current account of an individual entrepreneur or LLC.

Reporting deadlines

organizations - no later than March 31, 2018, but this year, due to the fact that this date falls on a day off, the deadline for delivery is postponed to the next business day, i.e. as of April 2, 2018;
individual entrepreneurs - no later than April 30, 2018.

If during 2018 an organization or individual entrepreneur voluntarily terminates its activities on the simplified tax system, then in addition to reporting for 2017, it is necessary to submit a declaration for the hours worked. The due date in this case is no later than the 25th day of the next month after the termination of activities.

In case of loss of the right to a simplified regime due to non-compliance with the requirements (the number of employees or the income limit was exceeded, an unauthorized line of business was started, a branch was opened, the share of a legal entity participant in the company increased, etc.), the declaration must be submitted no later than the 25th day of the month, following the quarter of the loss of the right to the simplified tax system.

General filling rules

The procedure for filling out the declaration is established by Appendix No. 3 to Order N ММВ-7-3 / [email protected] These are mandatory requirements that must be followed, otherwise the report will be refused. Among them:

The text fields of the form are filled with capital printed characters;
All values of cost indicators are indicated in full rubles according to the rounding rules;
Each field contains only one indicator, except for the date and tax rate. To indicate the date, three fields are used in order: day (two characters), month (two characters) and year (four characters), separated by a "." For the tax rate indicator, two fields are used, separated by the sign ".";
When manually filling in a field with a missing indicator, a dash is put down;
Data is entered in black, purple or blue ink;
Correction of errors, blots, strikethroughs is not allowed;
Only one-sided printing of the document is allowed;
Pages cannot be stapled or stapled;
Pages are consecutively numbered, starting from the title page, only completed pages are numbered;
If a computer is used, this will make it easier to complete the reports, but please note that only Courier New font, 16 to 18 points high, is allowed. Numerical indicators in this case are aligned to the last right familiarity, dashes in empty cells are optional.

The required codes (tax period, place of presentation, forms of reorganization, method of presentation, property received as part of targeted financing) are indicated in the text. If in your case the codes do not correspond to our filling example, then they must be selected from the original source.

An example of filling out a declaration

Let's take an example of how an IP declaration is formed on the simplified tax system in 2018, which operated without employees. We indicate the data for individual entrepreneurs without employees in the table in rubles on an accrual basis, as required by the instructions for filling out. It is necessary to calculate the amount of tax paid in connection with the application of the simplified tax system.

For individual entrepreneurs without employees, it is possible to reduce the amount calculated in full for the entire amount of contributions, which the entrepreneur took advantage of. As can be seen from the table, for the first quarter and for the first half of the year, advance payments were completely reduced by the amount of contributions paid.

As a result of nine months, i.e. in the period from October 1 to October 25, the entrepreneur paid another 3,650 rubles of insurance premiums. Since the advance payment turned out to be more than this amount, 9663 rubles were paid extra. In December, the remaining part of the fixed contributions in the amount of 1913 rubles was paid. According to the results of 2017, another tax in the amount of 11,736 rubles must be paid, and the entrepreneur decided to pay an additional 1% contribution on incomes over 300,000 rubles by July 1, 2018.

Entrepreneurs with employees, as well as organizations on the simplified tax system Income can also reduce the calculated advance payments and the tax itself by the amount of contributions paid for individual entrepreneurs and for employees, but the tax payment can only be reduced to 50%. So, an individual entrepreneur from our example, if he had employees, would not be able to completely reduce advance payments due to contributions, therefore other figures would be reflected in the declaration.

To automatically calculate and generate a tax return for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.

Note: the form of the tax declaration (for the report for 2018), the procedure for filling it out and the format for submitting it in electronic form are approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]

Free tax advice

Declaration Forms

Declaration of the simplified tax system "income minus expenses" (sample filling).

Deadlines for filing a tax return

The declaration on the simplified tax system is provided once a year - after each tax period. Quarterly reporting on the simplified tax system is not provided, but quarterly you must remember to pay advance payments.

Deadline for the submission of the declaration on the simplified tax system for 2018 in 2019:

for individual entrepreneurs - April 30, 2019.
for organizations - April 1, 2019.

Note: the deadline for submitting the declaration on the simplified tax system for organizations in 2019 was postponed to April 1, since March 31 falls on a day off - Sunday.

Deadline for the submission of the declaration on the simplified tax system for 2019 in 2020:

for individual entrepreneurs - April 30, 2020.
for organizations - March 31, 2020.

note that in the event of the closure of an individual entrepreneur or the liquidation of an organization, the declaration must be submitted by the 25th day of the month following the one in which the activity was terminated (according to the notification submitted to the tax authority).

Free tax advice

Penalties for late submission of the USN declaration

The following fines are provided for late submission of the tax return:

if the USN tax has been paid - 1 000 rubles;
if the USN tax has not been paid - 5% tax amount, payable on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and at least 1,000 rubles.

Instructions for filling out the declaration

You can download the official instructions for filling out the USN declaration at this link.

Basic rules for filling out the declaration

1. When filling out the STS declaration, it is required to indicate the amounts of advance payments (tax) of the STS that you would have to pay correctly (i.e. in theory), and not those that you paid or did not actually pay. In the situation with insurance premiums, on the contrary, only the amounts actually paid are indicated. Fines and penalties are not reflected in the declaration.

2. The declaration provides for separate sections for the USN 6% and USN 15% (section 1 and section 2). Payers of the simplified tax system "income" fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying sales tax), section 3. Payers of the simplified tax system "income minus expenses" fill out the title page, section 1.2, section 2.2, section 3 .

3. Section 3 is filled out only if an individual entrepreneur or LLC received property, work, services as part of charitable activities, targeted income, targeted financing (the full list is given in Appendix No. 5 official instructions to the USN declaration).

4. It is more convenient to fill out the second section first, and only then the first.

5. All amounts are indicated in whole rubles according to the rounding rules.

6. All indicators are recorded starting from the first (left) cell, however, if any cells on the right are left blank, dashes are placed in them.

7. If the sum is equal to zero or there is no data to fill in the field, a dash is put in each of its cells.

8. All pages must be numbered.

9. Only sheets that relate to your type of activity are printed (USN "Income" or "Income minus expenses"). Those. Blank pages are not required.

10. The signature and date of signing in section 1.1 (for the simplified tax system "Income") or in section 1.2 (for the simplified tax system "Income minus expenses") must match the data indicated on the title page.

11. The seal must be affixed only by organizations that work with it. In this case, the imprint is placed only on the title page at the place of the signature.

12. It is not necessary to staple or staple the declaration (the main thing is not to spoil the paper carrier, that is, paper clips will do, but it is better not to use a stapler, etc.).

Title page

Field " TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint". To be completed by organizations only.

Field " Correction number". It is set: “0—” (if the declaration is submitted for the first time in the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.

Field " Tax period (code)". The code of the tax period for which the declaration is submitted is indicated:

"34" - if the declaration is submitted at the end of the calendar year;
"50" - upon closure of the IP or (reorganization) liquidation of the organization;
"95" - in connection with the transition to another tax regime;
"96" - upon termination of the USN.

Field " Reporting year". This field records the year (tax period) for which the declaration is provided. Those. if you hand it over in 2019 for 2018, then you need to write 2018.

Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.

Field " at the location (accounting) (code)". Individual entrepreneurs write "120", organizations "210".

Field " Taxpayer". An individual entrepreneur writes the full surname, first name, patronymic. Organizations write their full name.

Field " Code of the type of economic activity according to OKVED". Specify any code from the types of activities you carry out USN. You can find this code in an extract from the USRIP (EGRLE) or the new OKVED classifier.

note, when submitting a USN declaration for 2018, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old edition to the new one using our OKVED code matching service.

Field " Form of reorganization, liquidation (code)" and field " TIN/KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number". Specified in any format.

Field " On the pages". Usually the declaration consists of three pages, so it is necessary to write "3—" in it.

Field " with the attachment of supporting documents or their copies". Here, the number of sheets of documents that are attached to the declaration (for example, a power of attorney of a representative) is put. If there are no such documents, then put dashes.

Block " Power of attorney and completeness of the information specified in this declaration».

In the first field it is necessary to indicate: "1" (if the declaration was signed by an individual entrepreneur or the head of the organization), "2" (if signed by a representative of the taxpayer).

In other fields of this block:

If the declaration is submitted by an individual entrepreneur, then he only needs to sign and sign the declaration.
If the declaration is submitted by an organization, then it is necessary to indicate: the last name, first name, patronymic of the head in the field “Last name, first name, patronymic in full” and sign and date the declaration was signed.
If the declaration is submitted by a representative, then you need to indicate: the last name, first name, patronymic of the taxpayer representative in the field “Last name, first name, patronymic in full”, put a signature, the date of signing the declaration and indicate the name of the document confirming the authority of the representative.

Section 2.1.1 (for taxpayers on the simplified tax system "Income")

String "102". Indicate "1" (if the individual entrepreneur or LLC made payments to individuals in the past year, that is, there were employees) or "2" (if the individual entrepreneur worked alone in the past year).

Lines 110 - 113. The amount of income on a cumulative basis is indicated:

String "110"

String "111"

String "112"

String "113"

Lines 120 - 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):

String "120". Enter the tax rate for the first quarter.

String "121". Specify the tax rate for half a year.

String "122". Enter the tax rate for 9 months.

String "123". Enter the tax rate for the year.

Lines 130 - 133. The product of the amount of income and the tax rate for the corresponding period is calculated and indicated:

String "130" line 110 x line 120 / 100.

String "131" line 111 x line 121 / 100.

String "132" line 112 x line 122 / 100.

String "133" line 113 x line 123 / 100.

Line 140 - 143. The amounts of tax deductions that reduce the advance payments and tax calculated above are indicated on an accrual basis.

String "140"

Line "141"

String "142"

String "143". Enter the amount of the tax deduction for the year (amount for the first, second, third and fourth quarter).

note, if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to ensure that:

line 140 was no more lines 130 / 2;
line 141 was no more lines 131/2;
line 142 was no more lines 132/2;
line 143 was no more lines 133 / 2.

Individual entrepreneurs who did not make payments to individuals (in line 102 they indicated “2”) can reduce advance payments and tax in full. Therefore, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the amount of the deduction is enough).

Section 2.1.2 (for taxpayers on the simplified tax system "Income" who pay the sales tax)

Individual entrepreneurs and organizations that are payers of the sales tax, in addition to section 2.1.1, will also have to fill out this section 2.1.2. Note that it consists of two sheets, and its first sheet is filled in almost identically to section 2.1.1.

First sheet of section 2.1.2

Lines 110 - 113. The amount of income on a cumulative basis is indicated from the type of activity of the simplified tax system, in respect of which the sales tax is established. If you are only trading, then duplicate the income listed in section 2.1.1.

String "110". Enter the amount of income for the first quarter.

String "111". Indicate the amount of income for the half year (the amount for the first and second quarter).

String "112". Enter the amount of income for 9 months (the amount for the first, second and third quarter).

String "113". Enter the amount of income for the year (the amount for the first, second, third and fourth quarter).

Lines 130 - 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated.

String "130". Calculate and indicate the advance payment for the first quarter: line 110 x line 120 section 2.1.1 / 100.

String "131". Calculate and indicate the advance payment for the six months: line 111 x line 121 section 2.1.1 / 100.

String "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 section 2.1.1 / 100.

String "133". Calculate and enter the tax for the year: line 113 x line 123 section 2.1.1 / 100.

Lines 140 - 143. The amounts of tax deductions that reduce the advance payments and tax calculated above are indicated on an accrual basis.

String "140". Enter the amount of the tax deduction for the first quarter.

Line "141". Indicate the amount of the tax deduction for the half year (the amount for the first and second quarter).

String "142". Enter the amount of the tax deduction for 9 months (the amount for the first, second and third quarter).

String "143". Enter the amount of the tax deduction for the year (amount for the first, second, third and fourth quarter).

Please note that if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to ensure that:

line 140 was not greater than line 130 / 2;
line 141 was not greater than line 131 / 2;
line 142 was not greater than line 132 / 2;
line 143 was not greater than line 133 / 2.

Second sheet of section 2.1.2

Lines 150 - 153. Indicated by the cumulative total of the amount of the actually paid sales tax for the corresponding period.

String "150". Enter the amount of sales tax paid for the first quarter (amount for the first and second quarters).

String "151". Enter the amount of sales tax paid for the half year (amount for the first, second and third quarter).

String "152". Enter the amount of sales tax paid for 9 months (amount for the first, second and third quarter).

String "153". Enter the amount of sales tax paid for the year (amount for the first, second, third and fourth quarter).

Lines 160 - 163. The amounts of paid sales tax, which reduce the advance payments and tax calculated above, are indicated.

String "160" lines 130(of this section) - lines 140 lines 150 lines 130(from section 2.1.1) – lines 140 lines 130(of this section) - lines 140 line 150.

String "161". Check if the condition is true: result lines 131(of this section) - lines 141(of this section) must be less than lines 151, and must also be less than or equal to the result lines 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result lines 131(of this section) - lines 141(of this section), otherwise just specify line 151.

String "162". Check if the condition is true: result lines 132(of this section) - lines 142(of this section) must be less than lines 152, and must also be less than or equal to the result lines 132(from section 2.1.1) – lines 142(from section 2.1.1). If the condition is true, then indicate the result lines 132(of this section) - lines 142(of this section), otherwise just specify line 152.

String "163". Check if the condition is true: result lines 133(of this section) - lines 143(of this section) must be less than lines 153, and must also be less than or equal to the result lines 133(from section 2.1.1) – lines 143(from section 2.1.1). If the condition is true, then indicate the result lines 133(of this section) - lines 143(of this section), otherwise just specify line 153.

Section 1.1 (for taxpayers on the simplified tax system "Income")

String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 010 must be filled in without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.

String "020". If you are not a sales tax payer, then simply calculate using the formula line 130 – line 140 and if the result is greater than zero, then indicate this amount.

line 130(from section 2.1.1) – line 140(from section 2.1.1) – line 160(from section 2.1.2) and if the result is greater than zero, then indicate this amount.

String "040" line 131 – line 141 – line 020

If you pay a trading fee, then calculate using the formula line 131(from section 2.1.1) – line 141(from section 2.1.1) – line 161(from section 2.1.2) – line 020 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.

String "050"

String "070". If you are not a sales tax payer, then calculate using the formula line 132 – line 142 – line 020 – line 040 + line 050

If you pay a trading fee, then calculate using the formula line 132(from section 2.1.1) – line 142(from section 2.1.1) – line 162(from section 2.1.2) – line 020 – line 040 + line 050 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.

String "080"

String "100". If you are not a sales tax payer, then calculate using the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080

If you pay a trading fee, then calculate using the formula line 133(from section 2.1.1) – line 143(from section 2.1.1) – line 163(from section 2.1.2) – line 020 – line 040 + line 050 – line 070 + line 080 and if the result is greater than zero, then indicate this amount. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.

String "110"

Section 2.2 (for taxpayers of the simplified tax system "Income minus expenses")

Lines 210 - 213. The amount of income on a cumulative basis is indicated:

String "210". Enter the amount of income for the first quarter.

String "211". Indicate the amount of income for the half year (the amount for the first and second quarter).

String "212". Enter the amount of income for 9 months (the amount for the first, second and third quarter).

String "213". Enter the amount of income for the year (the amount for the first, second, third and fourth quarter).

Lines 220 - 223. The amount of expenses is indicated on an accrual basis (here you can also include the difference between the minimum tax and the tax calculated in the general manner, paid in previous years):

String "220". Enter the amount of expenses for the first quarter.

String "221". Indicate the amount of expenses for the half year (the amount for the first and second quarter).

String "222". Indicate the amount of expenses for 9 months (amount for the first, second and third quarter).

String "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarter).

String "230". If you had a loss in previous years, then enter here the amount by which you wish to reduce the tax base. At the same time, the above income should exceed the expenses for the reporting year.

Line 240 - 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):

String "240". Calculate with formula line 210 -line 220 and enter the amount of the tax base for the first quarter. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 250.

String "241". Calculate with formula line 211 -line 221 and indicate the amount of the tax base for the half year. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 251.

String "242". Calculate with formula line 212 - line 222 and indicate the amount of the tax base for 9 months. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 252.

String "243". Calculate with formula line 213 - line 223 - line 230 and enter the amount of the tax base for the year. At zero value this line is set to "0". With a negative value in this line it is necessary to put dashes, and the resulting value (without a minus sign) should be transferred to the term 252.

Lines 250 - 253. The amounts of losses are indicated if any of lines 240 - 243 turned out to be negative:

String "250". It is filled with the value of line 240 (without the minus sign) if it turned out to be negative.

String "251". It is filled with the value of line 241 (without the minus sign) if it turned out to be negative.

String "252". It is filled with the value of line 242 (without the minus sign) if it turned out to be negative.

String "253". It is filled with the value of line 243 (without the minus sign) if it turned out to be negative.

Lines 260 - 263. Specify line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set the rate from 5% to 15%). Most entities use a rate of 15%.

Lines 270 - 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then dashes must also be put in the corresponding lines 270–273.

String "270". Calculate with formula line 240 x line 260: 100 and indicate the advance payment for the first quarter.

Line "271". Calculate with formula line 241 x line 261: 100 and indicate the advance payment for the semester.

String "272". Calculate with formula line 242 x line 262: 100 and indicate the advance payment for 9 months.

String "273". Calculate with formula line 243 x line 263: 100 and enter the tax for the year.

String "280". Calculate with formula line 213 x 1/100 and enter the minimum tax.

note that line 280 must be completed, even if at the end of the year you are not required to pay the minimum tax.

Section 1.2 (for taxpayers of the simplified tax system "Income minus expenses")

String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. At the same time, only line 110 must be completed without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.

If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.

String "020". Specify a value from lines 270.

String "040". Calculate with formula line 271 - line 020 and indicate the amount of the advance payment for the semester. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.

String "050". It is filled with the value from the previous line 040, if the value in it turned out to be less than zero, otherwise dashes are put.

String "070". Calculate with formula line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.

String "080". It is filled with the value from the previous line 070, if the value in it turned out to be less than zero, otherwise dashes are put.

String "100". Calculate with formula line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and enter the tax amount for the year. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.

String "110". It is filled with the value from the previous line 100, if the value in it turned out to be less than zero, otherwise dashes are put.

String "120". Filled in if the value of line 280 is greater than the value of line 273. It is calculated by the formula line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) within the term 110. This means that you count the advance payments paid on account of the minimum tax (you must submit an application for offset to the IFTS in any form, to which attach copies of documents confirming the payment of advance payments).

Section 3

This section is for reference and has been introduced since 2015 in the new USN declaration.

Taxpayers who did not receive property (including cash), works, services as part of charitable activities, targeted revenues, targeted financing (paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation) section 3 do not need to fill out.

Where to file a tax return

The declaration is submitted to the tax office:

SP - at the place of their residence;
LLC - at its location (legal address of the main office).

The address and contact details of your IFTS can be found using this service.

Methods for filing a USN declaration

The tax return can be submitted in three ways:

In paper form (in 2 copies) in person or through your representative. One copy will remain in the tax office, and the second (with the necessary mark) will be given back. This paper will serve as confirmation that you have submitted the declaration.
By mail by registered mail with a description of the attachment. In this case, an inventory of the investment (with an indication of the declaration to be sent) and a receipt must remain, the date of which will be considered the date of submission of the declaration.
In electronic form via the Internet (under an agreement through one of the operators of electronic document management or a service on the website of the Federal Tax Service).

Note: to submit a declaration through a representative- Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in a simple written form (signed by the head and stamped).

note, when filing a declaration in paper form, some IFTS may require:

attach the declaration file in electronic form on a diskette or flash drive;
print a special barcode on the declaration that will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice their failure to comply may lead to an unsuccessful attempt to submit a declaration.

Zero declaration USN

To fill out a zero declaration on the simplified tax system "income" you need:

Fill out the title page in the usual way.
In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
In section 2.1.1, fill in line 102.

To fill out a zero declaration on the simplified tax system "income minus expenses" is necessary.

Annual report to the tax office - headache many entrepreneurs. This is especially true when a deadline approaches. Filling out the declaration is not difficult, especially since you can download the tax return form for individual entrepreneurs on a simplified basis for 2019 for free, as well as filling out examples for different situations on the Internet. You can also apply online, but several questions remain open.

Declaration for IP - where and when to file

Before proceeding directly to filling out the form, you need to find out the timing and all possible ways to submit reports. Since there are some nuances in these matters, they should be carefully considered.

When do I need to file a tax return for 2019?

The first question that interests taxpayers is when to submit a tax return for 2019 for individual entrepreneurs. Data is entered into the tax return as of 01.01, but the deadline for submitting the document is set by law until 30.04 of the year following the reporting year. This means that you need to report for 2019 by April 30, 2020.

What happens if you don't make it on time

It is imperative to comply with the deadlines for filing a simplified tax return, since there is a system of fines for being late. Penalties depend on the consciousness of the taxpayer, namely, whether he has made all payments:

if the taxpayer has delayed the declaration, but paid the tax in advance, the amount of the fine will be 1000 rubles;
if the tax amount has not been paid, the following formula for calculating fines will work: in addition to the tax itself, according to the declaration, for each overdue month, you will need to pay an additional 5% of the amount, but not less than 1000 rubles. and no more than 30% in total.

Where to apply for an individual entrepreneur to submit reports

There are three ways to submit the declaration and the necessary application documents:

mail;
bring to the inspector;
online.

You need to submit a declaration to the IFTS at the place of registration of the entrepreneur himself, regardless of where exactly the individual entrepreneur conducts his business.

If you plan to send documents by mail, you need to do this in a valuable letter with full description attachments. This reduces the risk of misunderstandings caused by the postal service.

The second option is to bring it personally to the IFTS. The main difficulty in this case is the possible queues. The schedule of the service can be found on the website of the Federal Tax Service. Be sure to prepare 2 copies of the declaration.

The simplest and fast way report for 2019 on the simplified tax system for individual entrepreneurs - do it remotely via the Internet. The tax office provides its specialized work service, which simplifies the online filing of a declaration. To fill it out, you need to issue an EDS (digital signature).

What you need to know about filing a declaration

The form (form) of the tax return for the simplified tax system "income" consists of 6 parts, but you need to submit the following sections: title page, section 1.1, 2.1.1. For payers of sales tax - 2.1.2, for recipients of charitable assistance and other financing - 3. Sections 1.2 and 2.2 are intended for entering information according to the "income minus expenses" system.

It's easier to start with the second section, and only then return to the first. Blank pages do not need to be printed and attached to the reporting.

General rules:

All amounts are put down in rubles, rounded off mathematically.
Advance payments are made in the amount in which they were accrued, and not paid.
Insurance premiums are filled in the form of the amount actually paid.
If the value in any cell is zero, a dash “-“ is put, if there are more cells in the line than needed to be filled, dashes are also put in all the remaining cells.
Pages must be submitted numbered.
Each sheet is dated and signed. The dates on all sections must be identical.
If the IP has a seal, it should be on the first page.
Pages need to be bound, but do not staple or staple but with a paper clip.

Sample filling for taxpayers under the simplified tax system "income"

You can fill out the declaration immediately in electronic form, and then print it. If desired, the form can first be downloaded, printed blank, and then filled in manually with black ink, using only printed letters . Detailed instructions on how to fill out an online tax return for the USN "income" are discussed below.

Title page

Algorithm for filling the title page for IP:

Enter your TIN. The checkpoint column does not apply to individual entrepreneurs, it is only for organizations, however, according to the general filling rules, all empty cells must be filled in with dashes.
In the "Page" column enter "001".
Indicate the order in which you declare. If this is the primary supply, "0—" is put.
Enter "34" to file the reporting declaration for the previous year and "50" when closing the IP in the column for the tax period;
The year entered is the one for which they report, and not the current one.
Tax code - for individual entrepreneurs, enter the IFTS code at the place of registration. Taxpayers from Moscow can see their tax code.
The place of registration is determined - a three-digit code, for individual entrepreneurs - 120.
Four empty lines are needed to enter your last name, first name and patronymic. Each word is entered on a new line. The remaining empty cells and the line, by analogy, are filled with dashes.
The OKVED code is entered in the corresponding cells.
The following fields are filled in if there has been a transformation of the enterprise (action code and new TIN).
Then they enter the contact phone number, the number of pages of the declaration itself and the number of sheets that make up the applications (copies of documents).
Then the page is divided into two halves. On the left side, enter the data of the representative of the taxpayer, if he submits the declaration. If the document is handed over personally by the taxpayer, this is indicated in the first cell using the code "1".
The right half is filled in by the tax authorities, it is left empty.

Section 2.1.1

To simplify your task, it is better to first enter the data in section number 2. All sections are divided into lines and each has its own serial number. To properly generate reports, follow the instructions and tips. So, for convenience and in order to avoid errors when filling out the declaration, the description of each line contains the calculation formula:

The TIN is entered again, the page is numbered 003.
You need to start by entering your interest rate on lines 120-123
Line 102 suggests an indication of whether the entrepreneur has employees. "1" if available, "2" if not.
After that, data is entered from the enterprise's income accounting book on an accrual basis: for the first quarter, half a year, 9 months, annual. Fill in lines 110-113 in this way.
Fill in pages 130-133 - the amount of tax. Formulas for calculation are given. The income amount is multiplied by the tax rate. The amount is rounded up.
Separate lines (140-143) make an accrual total of all insurance premiums made to insurance funds for a given period.

Section 1.1

The next item for individual entrepreneurs under the simplified taxation system "income" is the completion of the first section:

Start again with TIN and page numbering.
The OKTMO code is entered according to the IP registration. It must be entered 4 times - as a state for each of the reporting periods. But if the place of registration, and therefore the OKTMO code of the IP, did not change, only line 010 (for the first time) is filled in, in the remaining lines (030, 060, 090) “-” is put down.
If an individual entrepreneur pays a sales tax, he fills out section 2.1.2 of the declaration and fills in lines 020-050 minus the sales tax amount.
If, after deducting the trading fee, the amount turned out to be less than zero, it is entered in the column “advance payment amount to decrease”, but the “-” sign is not put.
Thus fill in the data for all quarters of the reporting year.

If the taxpayer pays a sales tax, he is required to complete section 2.1.2 on two pages, and then take this data into account when calculating section 1.1.

Do I need a declaration with zero income?

If during the year the company did not have any income, the tax return must still be completed and submitted on time. A zero declaration (it is called a zero declaration) is also submitted in the case of a recent registration of an enterprise and in the case of seasonality of the entrepreneur's work. In order to avoid mistakes, you need to carefully study the sample of filling out a zero report to the tax on the simplified tax system for individual entrepreneurs for 2019.

In a nutshell, the filling instructions can be described as follows:

First, download a sample (filling example) of a zero tax return for the simplified tax system "income" for individual entrepreneurs on a simplified system in 2019 and a blank form.
Filling out the title page of the null sheet does not differ from the first page of the usual declaration on the simplified tax system, the algorithm is higher.
Zero declaration for individual entrepreneurs under the simplified tax system "income" - filling in line by line. This table displays how to fill out a zero tax return for the STS "income" for 2019 for individual entrepreneurs without employees (sample).

Page	Section 1.1	Page	Section 2.1.1	Page	Section 2.1.2.1	Page	Section 2.1.2.2
010	OKTMO code	102	2	110	—	150	—
020	—	110	—	111	—	151	—
030	—	111	—	112	—	152	—
040	—	112	—	113	—	153	—
050	—	113	—	130	—	160	—
060	—	120	tax rate	131	—	161	—
070	—	121	tax rate	132	—	162	—
080	—	122	tax rate	133	—	163	—
090	—	123	tax rate	140	—
100	—	130	—	141	—
110	—	131	—	142	—
		132	—	143	—
		133	—
		140	—
		141	—
		142	—
		143	—

If you use the instructions and examples, and also do not be late with the deadlines for its submission, the tax should not have any questions. Responsibly approach the submission of annual reports to avoid fines.