Any profit in our country is subject to taxation. Not a single citizen who has opened his own business has the right to avoid taxes or cancel them. The profit received from the implementation of the case is indicated in a document called.
But reporting necessary not only for successful entrepreneurs who received a profit for any, but also to the person who did not receive any income during this period.
The entrepreneur must inform the tax authorities that he had no income, and he has nothing to pay taxes on.
The same should be done if work was not carried out at all during this period. That is, the company was properly registered, but did not start its activities in the reporting period
In any of these situations, the entrepreneur files a tax return.
As such there is no special form of a zero tax return for individual entrepreneurs. This name is used exclusively at the household level and means that the report indicates zero profit, which cannot be taxed.
Who submits "zero"?
As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:
- The company did not receive income for the reporting period or suffered losses.
- The activity of the enterprise was not carried out.
- Entrepreneurial activity has begun. But soon the company was liquidated.
Submission deadlines
Features of filling in for various taxation schemes
The composition of the report depends on the legal status of the company and the taxation scheme chosen by it.
IP Declaration on USN
An entrepreneur who worked on a “simplified” basis can submit a single declaration in the following cases:
- There is no movement of funds on the accounts.
- There are no objects by types of taxes.
At the same time, the individual entrepreneur must be sure that there is no movement of money in his accounts.
The fact is that sometimes some operations carried out by banks in automatic mode (commissions and service fees, commissions on cards, etc.) remain outside the attention of the entrepreneur. That's why it is safer to choose exactly the null declaration.
You can fill in a zero sample.
IP declaration on UTII
Possibility of zero quality not provided by law.
The concept of imputed income involves the payment of the amount not from profit, but according to a preliminary calculation. This means that the payment of UTII tax is mandatory.
Actual cases of registration of nulls by businessmen working on the "imputation" exist, but this is a rarity. The tax authorities have already voiced their negative position on this issue..
Even the approval received from the final inspector to submit a "zero" for UTII after the expiration of time, the fact may become known to the regulatory authorities. Then the court, and consequently, punishment cannot be avoided.
An individual entrepreneur working under such a taxation scheme should, as soon as possible, deregister with the tax office in case of downtime of his enterprise and lack of profit.
Deregistration does not entail registration as an individual entrepreneur. Deregistration means the abolition of the obligation to pay tax, therefore, there is no need to file a declaration.
Read more about the UTII declaration.
LLC Declaration
This organization differs from individual entrepreneurs in the presence of employees. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must account for personal income taxes.
In the case of a Legal entity, a null declaration may raise suspicions of the tax authorities, since an LLC needs at least an executive director. This means that the employee performs duties and receives wages.
Although entrepreneurs can find a loophole in these circumstances. If wages were not paid for the reporting period there is no need to submit a report. The employer writes an explanatory letter stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.
Zero tax return: how to fill out the form?
In a null declaration there are no calculated figures, so it is easier to fill it out than the usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.
- TIN/KPP.
- The revision number is 0.
- – 34 (year), 50 (upon closing or reorganization).
- IFTS code.
- Activity code (OKVED).
- The name of the sole proprietorship or LLC.
- Second:
- Line 001 - indicates the object from which the tax is paid (1-income, 2-income minus expenses).
- Line 010 - OKTMO (entered in the line for OKATO).
- Line 020 - budget classification code.
- In the third only cell 201 is filled in, which indicates the tax rate (income - 6%, income minus expenses - 15%). The rest are crossed out.
All pages are certified in the same way as the first.
First page contains all information about the organization:
In a special place, the seal and signature of the head with a transcript, the date of submission are put.
All other lines must be filled with dashes.
Read about how to fill out the declaration yourself, and you can find out about the features of the new form for filling out.
And you can download a blank form of a zero tax return.
Now you know how to file a zero tax return. Her performance does not require complex operations and actions. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task on their own.
Zeros in the declaration are easily explained by the lack of income.
The tax office may doubt the veracity of the information and check your bank account. If there were no receipts, the questions will disappear. If you did receive money into your account, you will most likely be sent a request for clarification. In such a situation, it is important to explain to the tax office what kind of money it is and why you did not show it in the declaration. For example, as part of income, you do not need to take into account the replenishment of the account with personal money or the repayment of a debt.
Zero reporting on UTII
There can be no zero report on UTII, because the tax depends on the estimated income, and not on real revenue. If you have terminated your business on UTII, apply for exemption from this taxation system within 5 days. Until then, the tax office is waiting for you to pay the tax and submit a non-zero report.
2-personal income tax and 6-personal income tax, if employees were not paid all year
Reports 2-NDFL and 6-NDFL must be submitted if individuals receive income from you - salary, dividends or an interest-free loan.
If physicists have not been paid all year, you do not need to report, because during the tax period you were not a tax agent. 6-personal income tax can be zero, 2-personal income tax - no. Instead of zero reports, send a free-form letter to the inspectorate stating that salaries to employees were not accrued or paid. This is a safety net in case the tax authorities have questions why you do not hand over 6-personal income tax and 2-personal income tax. It is enough to send such a letter at the end of the year. Another option is to send a blank 6-NDFL and a 2-NDFL letter.
If a person receives income from you at least once a year, you rent:
- 2-personal income tax per year,
- 6-personal income tax for the quarter in which they paid, and further until the end of the year.
For example, on April 15, 2019, your LLC issued dividends to the founder. You have to submit 6-personal income tax for six months, 9 months and a year and 2-personal income tax at the end of 2019.
RSV and 4-FSS if there are no employees
The calculation of insurance premiums to the tax and 4-FSS to the social insurance fund is submitted by individual entrepreneurs with employees and all LLCs.
If an individual entrepreneur does not have employees during the year, it is not necessary to hand over RSV and 4-FSS.
Ltd. always report. If the organization has no employees, submit zero reports, but this may lead to claims from the state.
The fact is that LLC is a separate organization in whose interests the director acts. Often in small firms, the work of the director is performed by the founder himself. He does not pay himself a salary and receives income in the form of dividends. But according to labor law, the director is the same employee as everyone else, so he is entitled to a salary.
Supervisors are especially suspicious of firms that receive income but give zeros for employees. They may require clarification, charge additional fees and fine.
We wrote more about the director in an LLC in the article “Even if the director is the founder of an LLC, he is entitled to a salary”.
SZV-M without employees
SZV-M is a monthly report to the pension fund that contains a list of all your employees.
If you are an individual entrepreneur without employees, you do not need to submit SZV-M.
And in the LLC there is at least one employee - the director, and he must be shown in SZV-M.
There is no consensus on whether it is necessary to hand over SZV-M to the director who is the only founder with whom an agreement has not been drawn up. The FIU itself issued two letters with opposing positions. According to a letter dated May 6, 2016, SZV-M must be handed over in any case, and already in a letter dated July 27, 2016, the FIU says that there is no such obligation.
We recommend that you employ the director at least part-time and submit SZV-M and other reports for him as for an ordinary employee. If an employment contract has not been drawn up with the director, the regulatory authorities may have questions. Read the details about this in the article.
If you still do not want to employ the founder, ask your FIU whether it is necessary to show the director without an employment contract in SZV-M - different departments may have different opinions.
If the organization has suspended business, does not receive income, and it does not have hired employees, it is not necessary to hand over SZV-M. Such explanations are given by the FIU on its website.
Zero accounting LLC
Every year, all LLCs submit financial statements, which reflect the annual results of their activities - money in accounts, property, debts, profits or losses.
Accounting is not zero, even if you did not run a business. Each organization has an authorized capital, the amount of which you determine when registering a business and deposit it into a bank account. It needs to be reflected in the balance sheet.
Periodically, in the process of functioning, situations occur in which the taxpayer has no income due to the temporary cessation of activity.
But the suspension of work or lack of income is not a reason for not reporting. In such cases, it is required to submit a zero report for the IP.
Any individual entrepreneur must understand that the lack of income does not exempt him from filing reports. For this reason, in all circumstances, all reports must be provided to them, provided for by legislative acts.
The legislation does not provide for the concept of empty or zero reporting, but taxpayers are not prohibited from providing information to regulatory authorities in connection with non-receipt of income.
The essence of this type of reporting lies in the fact that there was no commercial activity in the considered period of time - accordingly, there is no basis for calculating and paying taxes.
There are prerequisites for the provision of zero reporting by an individual entrepreneur of any taxation system in cases where:
- in the reporting period, not a single operation was carried out on a bank current account;
- the company did not issue or provide acts, invoices, invoices or checks;
- the functioning of the organization was suspended for other reasons.
A zero (empty) report must also be submitted to the FSS and the PFR if the employer has employees, but due to the suspension of activities, they did not receive any kind of payment.
The procedure for filling out an empty (zero) report is almost similar to the usual procedure for preparing any similar document. The only difference is that all paragraphs and columns of standard reporting forms and their applications contain zero readings or dashes instead of specific values.
At the same time, some information can be filled in by the entrepreneur on his own and do not require the involvement of a full-time accountant or the use of contractors under the contract.
Procedure and terms for zero reporting of IP
The procedure and terms for submitting this type of reports are related to the type of taxation system used.
Taxpayers working under the simplified tax accrual system () are required to submit zero reporting (declaration) at the same time as regular reporting is required, that is, by the last calendar day of April following the reporting year.
Due to the absence of a basis for taxation, when providing zero reporting, it is not required to accrue and pay advance payments. In case of partial implementation by an entrepreneur of any type of activity with an excess of expenses over income, it is necessary to accrue and pay a tax payment in the amount of 1% of the income received.
The declaration should reflect data on receipts of funds and tax calculations, while we are no longer talking about empty (zero) reporting.
Entrepreneurs who have switched to the methodology for calculating imputed income tax do not have the right and opportunity to provide zero reporting due to specific features when calculating tax payments.
The tax base for the types of activities that fall under the possibility of applying UTII is determined by law, which provides for the obligatory payment by the taxpayer of the tax calculated according to a special formula, regardless of the amount of income received or not received.
If the period of actual absence of activities exceeds 2 months, the entrepreneur must change the accounting method and register under another tax accounting system - simplified.
If the activity of the enterprise is registered taking into account the general methodology of tax accounting, then the transfer to the tax office of zero
may well be produced. Submission of a zero declaration requires compliance with both general criteria (no transactions on the current account, failure to provide acts, invoices, checks) and some additional criteria:
- The activity was not carried out, while the registration of an individual entrepreneur and the opening of an account with a banking organization took place in the current (reporting) month.
- Reporting in any form did not give up, although more than 3 months have passed since the registration of the IP.
The transfer of reports to non-budgetary funds is carried out similarly to the procedure for transferring tax returns, but zero reports to and from the FSS are provided only if the employer has one. An official letter confirming the absence of any type of payments to individuals in the reporting period should be additionally provided to the Pension Fund.
Notification instead of zero IP report
In some cases of suspended activity of an individual entrepreneur, the tax inspectorate and extra-budgetary funds may not require the entrepreneur to provide zero reporting forms, but accept a written notification.
The text of the letter should include information that:
- in the reporting period under review, the enterprise did not carry out activities in any form;
- employees were not paid wages;
- there were no payments in favor of individuals, including employees.
The need to provide information other than the above, as well as explaining the reasons for the lack of commercial (economic) activity, should be clarified with the authorized bodies at the place of registration of the taxpayer.
Providing fictitious zero reports for individual entrepreneurs in the hope of avoiding paying taxes is fraught with numerous troubles and problems. This fact will sooner or later be revealed by the tax inspectorate.
The amount of the fine imposed on the results of the corresponding (unscheduled) audit will be very significant, and in some situations it is possible to bring the entrepreneur to criminal liability for providing false information and concealing tax income.
How to submit zero reporting IP
Legislation does not make a distinction between the methods and procedure for submitting any types of reports, including zero forms, which must be provided in the generally accepted manner.
An entrepreneur can personally submit the necessary reporting documents to the tax office and extra-budgetary funds or entrust their transfer to a representative. In this case, the authorized person must have a notarized power of attorney or a document certified by the signature of the head and the seal of the organization.
The option of sending documents to regulatory authorities by mail in the form of registered mail with the mandatory attachment of an inventory of nested reports is allowed.
A fairly quick and effective way is to submit reports electronically using, which provides for the entrepreneur to have the appropriate software and.
You can use the services of firms involved in explaining for a fee how to submit zero reporting to individual entrepreneurs, and preparing any type of reporting with the transfer of the latter to tax inspectorates and funds (extrabudgetary).
Responsibility
The law provides for penalties for failure to submit reports or for violation of the deadlines for reporting. This measure does not imply the division of the reports provided by any parameters and applies to all possible types of reporting in general, without highlighting zero information.
With zero values is not a reason for non-compliance with the obligation of the entrepreneur to provide the forms of the prescribed reporting.
The absence of activity and income significantly reduces the time spent and simplifies the procedure for filling out reporting forms and submitting them to regulatory authorities.
Properly completed and timely submitted reports will help to avoid misunderstandings and problems arising from them.
The simplified taxation system is a special regime that replaces several taxes (personal income tax, VAT, property tax) with one payment. To apply, you must write an application for the transition (if, during registration, the IP does not notify the tax authorities of the transition, the OSNO will automatically apply). One of the main requirements for IP on the simplified tax system is the obligation to regularly report on the results of economic activity, calculating the taxable base from the profits received. But what if the entrepreneur did not receive a positive result from the business or at all, while we are not talking about closing the IP. In such situations, the individual entrepreneur must provide zero reporting to the Federal Tax Service. How to correctly fill out the form, and what methods for transfer to the Federal Tax Service exist.
Russian legislation does not regulate the concept of "zero IP declaration", a similar definition is used by business entities to designate a document reflecting the results of activities for the reporting tax period, during which there were no movements on IP accounts. In other words, there is no formation of the tax base.
Zero reporting is allowed for individual entrepreneurs:
- If there are zero performance indicators (missing income and expenses do not allow to form the amount of tax payable).
- When the amount of tax is reduced to zero (in cases of a decrease in the amount payable by the amount of expenses).
In the first case, it is assumed that:
- there are no signs of doing business, as well as movement on IP accounts;
- checks, waybills, invoices are not issued;
- Employees are not paid salaries, there are no expenses.
Features of filling out the declaration are related to the taxable base for the simplified tax system chosen by the individual entrepreneur. Thus, when calculating the tax payment taking into account the “net” income (subtracting all expenses), losses may occur for the past year. However, this is not a reason for non-payment of the minimum tax: you will have to pay 1% of income. At the same time, business entities that are on the simplified tax system "income" are exempt from paying taxes in the absence of income.
It should be noted that reporting also depends on the presence or absence of hired personnel.
If the individual entrepreneur is an employer, in addition to the annual declaration of profits and information on the average headcount as of the beginning of the year, it is necessary to provide reports every quarter in the form of:
- declarations 4-FSS and RSV;
- personalized account.
Entrepreneurs on the "simplified" without employees are exempted from reporting to the Pension Fund, but are required to deduct mandatory fixed contributions for themselves to the Pension Fund and FFOMS.
The absence of signs of the functioning of the business does not serve as a basis for non-reporting. Such a violation, as well as untimely filing, is punishable by a fine.
The tax return for individual entrepreneurs simplified 2019 zero is filled out in accordance with the established rules, including those that are generally accepted when generating reports of any form:
- enter information only in block capital letters (when filling in manually) or Courier New font size 18 (when filling in electronically);
- amounts must be indicated in full value (when rounding, general mathematical rules are used), without kopecks;
- black ink is used for filling;
- correct mistakes, make blots is prohibited;
- a separate cell is provided for each letter;
- empty cells cannot be left; dashes must be entered in blank cells;
- the field for entering the checkpoint is filled with dashes;
- if the value of the sum is zero, a dash is entered;
- pages are numbered according to the through principle;
- flashing is not required.
Entrepreneurs on the STS "income" fill out sections 1.1 and 2.1.1-2.1.2, STS "income minus expenses" - 1.2 and 2.2. The title page is filled in by all entrepreneurs.
A common question is whether a seal is needed on the IP declaration. Entrepreneurs are allowed to carry out activities without using a seal, in connection with this, even taking into account the presence of a seal in the declaration, an individual entrepreneur has the right to affix only a signature.
The correct declaration template is contained on the official website of the Federal Tax Service www.nalog.ru.
When compiling the title page of the "zero" it is necessary to focus on the following order:
- The TIN field is from the IP registration documents.
- The value of the adjustment number may differ: "0" - for the initial submission of annual reports, "1", "2" - for clarification of data, i.e., correction of previously submitted information.
- Several values are provided for the "Tax period" field: "34" - year; "50" - upon termination of business; "95" - change of the taxation system; "96" - upon liquidation of the direction of activity, within which the "simplified" system was applied, but with the continued existence of the business.
- The reporting year field requires the filing year to be entered.
- The code of the tax authority is indicated in the registration documents of the individual entrepreneur (also corresponds to the first 4 digits of the TIN).
- Name of the entrepreneur.
- OKVED code.
- Phone for communication.
- The number of pages is summarized.
- Date and signature are affixed.
Individual entrepreneurs on the simplified tax system “income” fill out the sections corresponding to the form of the taxable base on the basis of the following rules:
- 1: numbering "002", OKTMO (code of the region of residence of the IP according to the all-Russian classifier). Each cell of lines 020-110 must be filled in with a dash. Signed and dated below;
- 1.1 - numbering "003", line 102 has two filling options: "1" - if the entrepreneur did not use the labor of employees for the reporting year; "2" - if hired labor was used. Lines 110-113, 130-133, 140-143 are filled with dashes. In lines 120-123, the value of the tax rate is entered;
- 1.2 is the calculated amount of the sales tax that allows you to reduce the amount of tax payment for a business that is subject to sales tax in respect of the tax legislation. Consists of 2 sheets. Other lines are filled with dashes.
Entrepreneurs using net income (net of all expenses) as a taxable base should be guided by the following rules:
- according to section 1.2: numbering "002", OKTMO according to the principle indicated earlier. Cells of lines 020-110 are filled with dashes. The bottom is also required to be signed and dated;
- according to section 2.2: lines 210-253, 270-280 are filled with dashes, and the value of the tax rate is entered in lines 260-263.
If the individual entrepreneur does not earn, that is, there is no income, this fact is not a basis for exempting the individual entrepreneur from paying fixed contributions for himself and employees to the Pension Fund. However, section 2.1.1 of the zero declaration does not give their sums. This is due to the fact that it is incorrect to display the amount of contributions that exceed the calculated amount of tax (zero). Taxpayers have the opportunity to use the online service for filling out the declaration - the Declaration program on the website of the Federal Tax Service. To use the service, you need to download the application and follow the instructions on the site. Entrepreneurs will only need to print the finished document.
With the electronic method of filling out the USN zero declaration, it is allowed to print the form without familiarity frames. The absence of dashes in blank cells is also allowed.
In addition to the above methods of creating a declaration, it is worth noting another one - with the help of special programs and resources that will allow you to check the correctness of the filling online.
There are several ways for entrepreneurs to submit a declaration to the IFTS:
- personally - you need to visit the tax authorities on your own. It is important to provide 2 copies of the declaration, one of which will be stamped by the tax authorities with a mark of acceptance. This copy will act as proof of submission of documents;
- through a representative - it is mandatory to issue a notarized power of attorney;
- by mail (registered mail) - it is necessary to attach an inventory in two copies, as well as a receipt, the date of which will serve as the date of filing the declaration;
- online.
When transferring in paper form, the IFTS authorities may require you to provide documents on electronic media or print a barcode that duplicates the information from the declaration. On the question of how to submit a zero tax return for an individual entrepreneur on the simplified tax system via the Internet, it is worth dwelling in detail.
There are two options available:
- using the Taxpayer's Personal Account - entry is carried out using the login and password printed on the registration card, which can be obtained from the Federal Tax Service, without reference to the place of residence. For issuance, it is obligatory to present a passport and TIN. The second access method is obtaining an electronic signature, the key certificate of which is issued by a certification center accredited by the Ministry of Communications of the Russian Federation;
- through the State Services Portal - it is important to have a verified account. The transfer is carried out through the "Filing a tax return" section.
The filing date is the day the return was sent, not the date it was received by the tax authorities. The declaration must be signed with an EDS (electronic digital signature).
At the same time, the filing of a declaration for an individual entrepreneur may not take place if the fiscal authorities refuse to accept.
The reasons may be:
- there is no electronic signature;
- incorrectly selected body of the Federal Tax Service;
- filling errors;
- the full name of the payer is missing;
- EDS does not belong to the taxpayer.
Do not ignore the obligation to submit a zero declaration or violate the regulated deadlines. Violations are punishable by a fine of 1 thousand rubles.