Unified simplified tax return sample. Single simplified tax return In what cases is this declaration submitted?

United tax return(KND 1151085): form

Even if an organization (IP) does not operate, it must submit zero declarations for the taxes for which it is a taxpayer to its Federal Tax Service at the place of registration. Or submit a single (simplified) tax return, abbreviated as EUD (Appendix No. 1 to Order of the Ministry of Finance dated July 10, 2007 No. 62n). It can be replaced with:

when an organization applies OSN - income tax and VAT returns. Individual entrepreneurs in the general regime can submit a EUD instead of a VAT return. But it is dangerous to replace a declaration in form 3-NDFL with a EUD. The regulatory authorities take the position that even in the absence of income, an individual entrepreneur in the general regime must submit 3-NDFL to the tax office (clause 1.5 of Article 227, 229 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated November 9, 2015 N BS-4-11/19548 , dated March 21, 2008 N 04-2-02/1021@). Note that the opportunity to submit a EUD instead of a VAT return is still a positive thing for the taxpayer. After all, the EUD can be submitted to the Federal Tax Service on paper, which cannot be said about the VAT declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation);
when applying simplified taxation - a declaration according to the simplified tax system;
when applying the Unified Agricultural Tax - a declaration under the Unified Agricultural Tax.

The UUD is submitted by the taxpayer instead of zero declarations, provided that (clause 2 of Article 80 of the Tax Code of the Russian Federation):

he does not conduct business, that is, there are no transactions on his bank accounts (as well as in the organization’s cash desk), which means there is no movement cash;
he does not have a taxable object for the tax for which he would have to submit zero declaration(no income and expenses).

Deadlines for submitting the EUD

By general rule The EUD must be submitted to the inspection no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year (Clause 2 of Article 80 of the Tax Code of the Russian Federation). Accordingly, when applying the OSN, a taxpayer who has the right to submit a UUD must submit it no later than April 20, July 20, October 20 current year and January 20 next year.

The EUD, instead of a tax declaration under the simplified tax system or a tax under the Unified Agricultural Tax, must be submitted no later than January 20 of the year following the previous one. Moreover, as the tax authorities explained, once a year, and not 4, as established in the article on the EUD (Letter of the Federal Tax Service dated 08.08.2011 N AS-4-3/12847@).

At the same time, later deadlines are set for submitting tax returns under the simplified tax system and unified agricultural tax system:

for simplified organizations and Unified Agricultural Tax payers - no later than March 31 of the following year (clause 1, clause 1, article 346.23, clause 1, clause 2, article 346.10 of the Tax Code of the Russian Federation);
for simplified individual entrepreneurs - no later than April 30 of the next year (clause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation).

Therefore, it may be easier for you to submit a zero tax return for the tax paid in connection with the use of the special regime, rather than urgently drawing up a UUD in January.

Procedure for filling out the EUD (KND 1151085)

In the EUD (form according to KND 1151085), the organization or individual entrepreneur fills out only the first page, except for the section “To be filled out by the employee tax authority».

First, the taxpayer must indicate his TIN and KPP on it. In this case, the organization puts zeros in the first two cells of the TIN (clause 5 of the Filling Procedure, approved by Order of the Ministry of Finance dated July 10, 2007 N 62n). As a result, all cells in the TIN field must be filled in.

In the “Document Type” field the following code is placed:

1, if the EUD is submitted initially;
3 if an adjustment is submitted. In this case, the correction number is indicated through the fraction (3/1, 3/2, etc.).

the reporting year for which the EUD is submitted;
name of the tax authority and its code;
full name of the organization or full name of the individual entrepreneur.

Instead of the OKATO code, the OKTMO code is indicated in the corresponding field (Letter of the Federal Tax Service dated October 17, 2013 N ED-4-3/18585).

The table section displays line by line:

name of the tax for which reporting has been replaced by the EUD;
number of the chapter of the Tax Code of the Russian Federation dedicated to this tax;
code of the reporting/tax period for which the EUD is submitted, and, if necessary, the quarter number.

If the tax reporting period is a quarter, as is the case with VAT, then code 3 is indicated followed by the quarter number - 01, 02, 03 or 04.

If the tax reporting periods are the first quarter, half a year and nine months, then the code is reflected, respectively, - 3, 6 or 9. And in the declaration submitted for the year, code 0 is entered. In this case, the quarter number is not indicated (

A simplified declaration in the absence of activity 2015 is submitted and completed by taxpayers in the event of lack of operation for a certain tax period, one of the conveniences of filing is that you can combine several taxes in one document, moreover, it is very easy to fill out and the form contains only 2 sheets. Let's consider who submits such reports, for what taxes, and also consider the situation if the statement was sent by mistake. At the end of the article you can download the declaration form in KND form 1151085.

A single simplified tax return can be submitted by persons who are recognized as taxpayers for one or several types of taxes, subject to the following conditions:

In the absence of transactions and movement of funds on them in current accounts and at the taxpayer’s cash desk.
There is no sale of goods (works and services), as a result of which the object of taxation under these taxes arises.

If these conditions are met, we can say that in fact no activity is being carried out.

You can submit a single return for the following taxes:

Income tax paid by organizations.
Personal income tax (only for individual entrepreneurs).

According to the letter of the Ministry of Finance of the Russian Federation, No. AS-4-3/12847 dated 08.08.2011, a single declaration can also be submitted using the simplified tax system.

Deadlines for filing a single declaration and where to submit it

A single simplified tax return in the absence of activity is submitted at the end of the reporting period (quarter, six months, 9 months, after a year), no later than the 20th day of the month following the reporting period.

Reporting is provided in tax office:

For individual entrepreneurs– at the place of registration (registration).
For organizations - at the location specified in the constituent documents.

How to submit a single declaration to the Federal Tax Service in 2015-2016

Today there are three options for submitting this reporting:

On paper, for this you need to provide it to the INFS personally or through a representative. You should prepare 2 copies - one for the tax office, and the second with a mark of acceptance to keep for yourself - it will be needed to confirm the fact of delivery.
Using the Russian Post, by a valuable letter with a description of the attachment and preferably with a declared value. The date of acceptance of the envelope by postal employees will be considered the date of delivery to the tax office.
Using services for electronic submission of documents via the Internet, under an Electronic Document Management agreement.

Attention! When submitting a declaration through a representative (authorized person), a power of attorney will be required from you.

Filling out a single simplified tax return sample

The document consists of two sheets:

Front page.
A sheet containing information about the taxpayer.

Sample of filling out the first (title) page

When filling out the document type column, enter the following values:

In the case of submitting a primary report, “1” is entered in 1 cell, the adjacent cell remains empty
When submitting a corrective tax return, according to which a correction is made to a previously filed report, the number “3” is entered in the left square, and the number of the correction, say, “1”,” 2″, etc., is entered in the right square. so for the first adjusting report 3/1 is indicated

The reporting period for which reporting is provided.
The full name of the Federal Tax Service, where the data is provided, its code, consists of 4 digits, for example, Federal Tax Service Inspectorate No. 66 in Moscow - 7766.
Full name of the organization (Individual entrepreneur) in accordance with registration documents, without abbreviation.
Next, in the OKATO column, you must write down the OKTMO code, in accordance with the changes from January 1, 2014. We start recording from the beginning; if there are still unfilled cells to the end of the field, we enter zeros.

In the OKVED field, a four-digit code number is indicated, which is indicated in registration documents as the main activity.

Afterwards you need to provide information about zero taxes:

The name of the tax is indicated.
Next, the chapter of the tax code corresponding to the specified tax is indicated, and taxes must be registered in accordance with the sequence of sections of the Tax Code. For example, VAT, chapter 21 is indicated first, and then Income Tax, chapter 25 of the Tax Code.
Next, you must indicate the tax period for the corresponding tax for which the data is provided. When reporting for a quarter, the number “03” is indicated, when reporting for half a year – “06”, for nine months – “09” and when reporting for the year – “0”. The numbers of the quarters are recorded by their numbers - “01” for the first, “02”, “03” and for the fourth - “04”.

If the reporting period is a quarter (6 or 9 months), and the tax period is calendar year, in this case, column 3 indicates the corresponding period, and column 4 remains blank.

Below is the taxpayer's contact phone number, the number of pages of the declaration, as well as the number of supporting documents, if any, are submitted along with the declaration.

At the end, information about the person confirming the report is filled in, in the case of a manager - his full name, his signature and date of approval are affixed, a stamp is affixed (if the taxpayer uses it in economic activity). If the document is signed confidant, in addition to his full name and signature, it is necessary to indicate the details of the power of attorney on the basis of which he acts.

A single simplified declaration is submitted by individual entrepreneurs and organizations for one or more taxes, if they did not operate in the reporting period. In the article you will find a sample of filling out a single declaration (EUND) for individual entrepreneurs and LLCs.
Unified simplified tax return in 2016: form (download in xls)

Who can report on the EUND

Article 80 of the Tax Code of the Russian Federation indicates that a single simplified declaration is submitted by taxpayers who did not have any cash flows in bank or cash accounts during the reporting period, as well as objects of taxation. It still remains controversial issue whether filing zero returns is a right or an obligation.

The fact is that the concept “represented” is interpreted by some inspectors as an obligation, the violation of which is fined. But if we take into account that the single declaration is designed to facilitate the submission of reports, then the fine for failure to submit the Unified Tax Code is illegal. This point of view is expressed in letter of the Ministry of Finance of the Russian Federation No. 03-02-07/2-154 dated November 12, 2012.

A single simplified declaration in the absence of activity is submitted according to the KND form 1151085, approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n; in 2016, the form remains valid.

Thus, taxpayers who fulfill two conditions have the right to submit a zero return:

Absence of any operations leading to the movement of funds through current account and the cash register. In the event that transactions are carried out on the current account, for example, payment of salaries to employees, payment for any services (including for servicing a bank account), write-off rent etc., then a single simplified declaration is not submitted. The operation will also be simply an erroneous transfer of funds to the current account by the counterparty. In this regard, before submitting the declaration, you must request a bank account statement to make sure that there have been no movements on it.
Lack of objects and operations for those taxes for which a single declaration is submitted. It is worth noting here that in addition to the objects of taxation (income, property, sales of goods and services), there should be no tax transactions.

Having decided who will submit a single simplified tax return in 2016, let’s consider for what taxes it is submitted and within what time frame.

For which taxes can you file a zero return?

A single declaration can be submitted only for those taxes for which reporting period is quarter, half year, 9 months, year. These taxes include: VAT, income tax, simplified tax system, unified agricultural tax, personal income tax. For taxes whose reporting period is a month, EUND cannot be submitted. These include excise taxes, mineral extraction tax and gambling tax.

Please note that although the reporting period for personal income tax is a year, submission of the Unified National Tax Income is not acceptable. This is explained by the fact that individual entrepreneurs are required to submit reports on income tax regardless of the availability of an object for it (income in the reporting period).

As for UTII, in this regime, in principle, there cannot be zero declarations. Even if you do not conduct real activities, there is still a physical indicator (sq.m., number of vehicles or employees). In order not to pay imputed tax in the absence of activity, you simply need to deregister as a UTII payer. Simplified people can choose which declaration to submit - a single simplified one or a zero one according to the simplified tax system.

Example #1

Sergeev V.V. registered as an individual entrepreneur in December 2016. Out of ignorance, Sergeev did not apply for the application of the simplified tax system and was transferred to general mode. In this regard, at the end of the year, he must report on two taxes: personal income tax and VAT. In December, Sergeev did not conduct any activity and did not have any objects subject to VAT, including transactions. In order not to prepare VAT reports, he can submit a simplified return for this tax. But for personal income tax he will be required to file annual reporting no later than April 30, 2017.

Example No. 2

An individual entrepreneur using the simplified rate of 6% had no income in the 1st quarter. Insurance premiums They were not paid, nor did he hire any employees. For 1 quarter he can submit UNUD.

When is it necessary to submit the EUND?

A single simplified declaration is submitted no later than 20 days from the end of the reporting period (quarter, half-year, 9 months or year). According to the simplified tax system, income tax and property tax, the declaration is submitted once a year by January 20 of the year following the reporting year. Thus, the deadline for submitting a single simplified declaration for these taxes for 2016 is no later than January 20, 2017.

The deadlines for submitting a single simplified VAT return in 2017 are as follows:

for the first quarter - until April 20;
for the second quarter - until July 20;
for the third quarter - until October 20;
for the fourth quarter - until January 22, 2018.

Responsibility for late reporting deadlines

Currently, on the issue of applying penalties for late delivery The EUND has a twofold position.

For failure to submit the EUND on time, the taxpayer is held accountable under Art. 119 of the Tax Code of the Russian Federation. In this case, the fine is collected according to the amount of taxes specified in the Unified National Tax Code. Let us remind you that, according to this article, the fine is 5% of the tax amount reflected in this declaration, but not more than 30% and not less than 1,000 rubles. Since the simplified declaration does not contain information about the amount of tax payable, the fine under this article will be 1 thousand rubles. Thus, if 2 taxes are indicated in the EUND, the fine will have to be paid in double amount.
Since the EUND is not by its nature a declaration containing information about the objects of taxation, the amount of tax calculated and paid, then the penalties under Art. 119 of the Tax Code of the Russian Federation for failure to submit of this document cannot be applied. In this case, a fine is applied under Art. 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. for one document (Letter of the Ministry of Finance of the Russian Federation dated July 3, 2008 No. 03-02-07/2-118).

EUND form

The unified simplified tax return in 2016 was approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n (KND form 1151085). A zero declaration is submitted to the inspectorate where the taxpayer is registered. You can download the form from our article or get it for free from the Federal Tax Service. To fill out the EUND correctly, follow our instructions.

General filling requirements

You can fill out the document by hand or using a computer;
When filling out by hand, you must use a blue or black pen;
The use of corrective agents is not permitted;
If an error is made, it must be crossed out, the correct value indicated next to it and signed and sealed (if any).

Line or block	Note
	The data is entered in accordance with the certificate received from the tax authority. For those organizations whose TIN consists of 10 characters, zeros are entered in the TIN field (consisting of 12 cells) in the first two cells.
	This field can only be filled in by organizations
Document type	When submitting the initial declaration, the value “1” is indicated; if an updated declaration is submitted, then the value “3” and the correction number are indicated, for example 3/1 if the first updated declaration is submitted, 3/2 if the second, etc.
Reporting year	Year for which the EUND is presented
Presented in	Name of the Federal Tax Service with which the taxpayer is registered and its code
Organization name	Full name of the organization (LLC - fully deciphered), full name of the individual entrepreneur or individual, presenting the declaration
	This line indicates OKTMO. If the code is shorter than 11 characters, the last empty cells are filled with zeros.
	Main view code economic activity, reflected in the extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs.
	In the table below the OKVED code, you must indicate the taxes for which the EUND is being submitted. Please note that taxes are indicated in the order in which they are located in the Tax Code of the Russian Federation.
Chapter number	Indicated in accordance with the Tax Code of the Russian Federation: Income tax - 25
Tax period	If the tax period is a quarter, the value “3” is indicated. If the tax period is a year and the reporting period is a quarter, then the following values: 3 - 1 quarter; 6 - half a year; 9 - months; 0 - 12 months.
Quarter number	If the tax period is a year, then this field is not filled in. If it is a quarter, then its number is indicated in the form 001, 002, etc.
Phone number	In the form 79175555555
The declaration was drawn up on...	Organizations and individual entrepreneurs indicate the value “001”

The completed EUND form for an LLC looks like this:

New form "Unified (simplified) tax return" officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 N 62n.

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