How to fill out a zero declaration for individual entrepreneurs on the simplified tax system 6% without employees using the new 2021 form?

One of the first questions that an individual entrepreneur may have is how to pay taxes if the company has no real income? After all, taxes will be calculated immediately upon registration of the right to entrepreneurial activity, and it may take time to establish turnover and sales. Simply turning a blind eye to the current situation is not an option. All you get from this is a freezing of your current account and a good fine for non-compliance.

That's why there is such a thing as a zero declaration. I wouldn’t call it complicated, but it’s worth familiarizing yourself with the nuances.

The main thing you will need is a declaration form for the simplified tax system for 2021. Or a similar one, depending on what kind of system you have.

You need to obtain a declaration form from the tax office, or find it on the official website of the Federal Tax Service. After filling out, there are also several options - take it in person, send it by registered mail, or even send it through an electronic service.

Form 3-NDFL zero for individual entrepreneurs

For the report for 2021, the 3-NDFL declaration form was updated, its latest version was approved on October 10, 2016 (order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671, as amended).

Despite the lack of indicators, the deadline for filing a zero declaration is the same as for all individuals - no later than April 30 of the year following the reporting year. Thanks to the May holidays, in 2017 this period will last a little longer - zero 3-personal income tax for individual entrepreneurs in 2016 can be submitted until May 2 inclusive (Resolution of the Government of the Russian Federation dated August 4, 2016 No. 756).

Those who decide to close an individual entrepreneur without having any income this year should submit a zero declaration within 5 days from the date of termination of the individual entrepreneur’s activities (clause 3 of Article 229 of the Tax Code of the Russian Federation).

Thus, even with a complete lack of income, 3-NDFL is submitted by the entrepreneur in the general manner. The established deadlines should not be neglected: even though the declaration indicators are zero, for a report that is late, even by a day, the Federal Tax Service will fine the violator 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

How to fill out a zero declaration for individual entrepreneurs on the simplified tax system 6% without employees using the new 2021 form?

As I wrote earlier, from April 10, 2021, a new declaration form for individual entrepreneurs on the simplified tax system will be introduced. It was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] Naturally, many individual entrepreneurs on the simplified tax system are concerned about the question of how to fill it out.

You can read more about this situation here: https://dmitry-robionek.ru/zakon/novaja-deklaracija-usn-2016.html

I also strongly advise you to read the official recommendations for filling out from the Federal Tax Service:

static.consultant.ru/obj/file/doc/fns_300316.pdf

So, let's look at the issue of filling out a zero declaration using the new 2021 form using a specific example:

But first, some input data for our example of filling out a zero declaration under the simplified tax system:

We have a simplified individual entrepreneur (USN 6%);
Not a payer of trade tax. (Only for individual entrepreneurs in Moscow);
Throughout the year, the rate of 6% for the simplified tax system tax was maintained;
The IP existed for a full year;
There was NO income for the past year (this is important);
All contributions to the Pension Fund were made on time (before December 31 of last year);
The individual entrepreneur did not receive property (including money), work, services as part of charitable activities, targeted income, or targeted financing.
You need to submit a zero declaration to the Federal Tax Service before April 30 of the current year;
The declaration must be in the NEW FORM for 2021 (according to the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected] )

What program will we use?

We will use an excellent (and free) program called “Legal Taxpayer”. Don't be alarmed, I have detailed instructions on how to install and configure it.

Read this article first and quickly install it on your computer:

https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html

We will assume that you have installed the program and entered your individual entrepreneur details correctly.

Important. The “Legal Taxpayer” program is constantly updated. This means that it must be updated to the latest version before completing the declaration. The program itself can be found on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/program/5961229/

Step 1: Launch the “Legal Taxpayer” program

And immediately in the menu “Documents” - “Tax reporting” we create a tax return template according to the simplified tax system

To do this, click on the inconspicuous icon with the “plus” sign

And then select form No. 1152017 “Declaration of tax paid in connection with the application of the simplified taxation system”

Yes, another important point. Before drawing up the declaration, it is necessary to indicate the year for which we will draw it up. To do this, you need to select the tax period in the upper right corner of the program.

For example, for the declaration for 2021 you need to set the following settings:

By analogy, you can set other periods for the declaration.

Step 2: Fill out the Cover Sheet

The first thing we see is the title page of the declaration, which must be filled out correctly.

Naturally, I took as an example the fairy-tale character Ivan Ivanovich Ivanov from the city of Ivanovo =) You insert your REAL details for the individual entrepreneur.

Some data is pulled up immediately (let me remind you that the “Legal Taxpayer” program first needs to be configured, and once again I refer you to this article:

https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html

The fields highlighted in brown need to be corrected.

1. Since we are making a declaration for last year, then the period must be set accordingly. Just select the code “34” “Calendar year” (see picture)

It should look like this:

Next, you need to add your BASIC code according to the OKVED classifier. Let me remind you that when registering an individual entrepreneur, you indicated the main and additional activity codes for your business.

Important: Please note that in the summer of 2021, new activity codes under OKVED-2 were introduced. This means that in the declaration based on the results of 2016 it is necessary to indicate new codes, according to OKVED-2. If you indicate the old OKVED-1 code, the declaration will not be accepted. Read more here:

Here you need to specify the main activity code. For example, I indicated the code 72.60. Of course, it may be different for you.

We don’t touch anything else on the title page, since we will submit the declaration during a personal visit, without representatives.

Step: Fill out section 1.1 of our zero declaration

At the very bottom of the program, click on the “Section 1.1” tab and you will see a new sheet that also needs to be filled out. Many people are scared because it is silently inactive and does not allow you to fill in the necessary data.

It's okay, we can handle it =)

To activate this section, you need to click on this “Add Section” icon (see the figure below), and the sheet will immediately be available for editing.

Everything is quite simple here: you just need to register your OKTMO (All-Russian Classifier of Territories of Municipal Entities) in line 010. If you don’t know what OKTMO is, then read it here.

In my example, the non-existent OKTMO 1111111 is indicated. You indicate your OKTMO code.

We don’t touch anything else on sheet 1.1 of our declaration.

Step: Fill out section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”

Again, at the very bottom of our document, select the appropriate tab:

“Section 2.1” and activate the sheet with the “Add Section” button (in the same way as we activated the previous sheet)

And we fill it out.

Let me remind you that our individual entrepreneur managed not to earn a penny for the whole year =), which means in the lines

in line No. 113 we write zero;
in lines No. 140, No. 141, No. 142 we do not change anything;
in line No. 143, we also write zero, despite the fact that the person paid mandatory contributions to the Pension Fund for the past year. I entered zero because contributions to the Pension Fund of the Russian Federation WILL NOT take part in tax deductions from the simplified tax system; Otherwise, we will end up with a negative value on the declaration (we suddenly subtract contributions to the Pension Fund from zero income =)
In line 102 we write code = 2 (individual entrepreneur without employees);

And, the most important change compared to the previous declaration form. We need to indicate the tax rate according to the simplified tax system in lines 120, 121, 122, 123 for the quarter, half-year, nine months and tax period. This is done very simply.

To do this, just click on the desired field and select a rate of 6% (let me remind you that we are considering individual entrepreneurs on the simplified tax system of 6% without income and employees).

We send the declaration for printing

But first, let’s save it just in case by clicking on the icon with the image of a floppy disk:

Step: Submit your tax return

But first, we check that the declaration is filled out correctly using the program. To do this, press the F6 key on the keyboard (or the button with the “K” icon - “document control”. If there are filling errors, you will see them at the bottom of the program screen.

We print TWO copies and go to your tax office, where you are registered. Now you don’t need to file anything (this has been the case since 2015).

You give one copy to the inspector, and he signs the other, stamps it and gives it to you. Try not to lose this copy of yours =)

To be honest, I had to read more here than to make the declaration itself in this wonderful program. Try to do it once, and then everything will be stamped automatically.

You’ll also save a couple of thousand rubles on vodka instead of giving them to intermediary companies =)

An example of a completed zero declaration

For clarity, I saved the resulting example of a zero declaration as a PDF file. This is what you should end up with:

Frequently asked questions about zero declarations

Often individual entrepreneurs do not submit zero declarations, because they believe that since there was no income, then there is no need to submit anything. In fact, this is not the case and you risk facing a serious fine.

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We fill out the title page of the zero declaration 3-NDFL for individual entrepreneurs

At the very top of the title page and each page of the declaration, the TIN of the entrepreneur is indicated.

Tax period – period code “34”, year 2021.

The adjustment number for the primary report is indicated as zero. If you have to submit a “clarification” in the future, the number will be indicated depending on which updated declaration is being submitted.

The Federal Tax Service code is indicated at the place of residence of the individual entrepreneur where the declaration is submitted.

In the line “Country code” we indicate the numerical designation of the country of which the individual entrepreneur is a citizen. For Russia it is 643; the codes of all countries can be found in the Classifier of World Countries (OKSM).

Taxpayer category codes are listed in Appendix No. 1 to the Procedure for filling out 3-NDFL - individual entrepreneur is designated by code 720.

FULL NAME. the entrepreneur is indicated in full, as in a passport or other identification document. Other personal information is also entered: date and place of birth, details of the identification document.

Taxpayer status is indicated by the code “1” for tax residents of the Russian Federation, and “2” for those who are not.

The residential address is indicated according to the identity document.

After numbering all completed pages of the declaration, we enter the number of pages, and if necessary, the number of sheets of documents attached to the declaration (for example, a power of attorney, when submitting 3-NDFL by a representative of an individual entrepreneur).

General rules apply

The businessman must submit the zero report within the same period as other obligated individuals - before April 30, 2017 (taking into account the postponement - May 2 inclusive).

Moreover: like a standard declaration, sample zero 3-NDFL 2021 for individual entrepreneurs can cause a fine if you miss the specified deadline. A delay of 10 business days will give tax authorities grounds to freeze the movement of money through a merchant’s bank accounts.

For more information about this, see “When is the deadline for submitting 3-NDFL for 2021.”

Sections 1 and 2

The completed declaration 3-NDFL 2021 for individual entrepreneurs is zero, so it will not contain monetary and settlement indicators, but we still must fill out some fields of sections 1 and 2.

In section 2 , where the tax is calculated, the following is indicated:

entrepreneur's TIN,
FULL NAME.,
Tax rate (line 001).

The remaining lines of the section (010-140) are marked with dashes.

In section 1 , despite the fact that 3-NDFL is zero, for individual entrepreneurs the 2021 sample will contain, in addition to the entrepreneur’s TIN and his full name, the following indicators:

line 010 – set the code “3”, meaning no additional payments or personal income tax refund,
line 020 – indicate the KBK valid in 2021 for the payment of income tax by entrepreneurs 182 1 0100 110,
line 030 – OKTMO code is indicated in accordance with the OK 033-2013 classifier. The code indicates the territory of the municipality, and can consist of 8 or 11 digits.

Lines containing tax amounts (040-050) will have dashes.

Having filled out the declaration, all its sheets are numbered consecutively, each page is signed by the individual entrepreneur and the date of completion is indicated.

Who is interested

Most of all, filing a zero 3-personal income tax return for 2016 is in the interests of businessmen who are registered under the general tax regime. Because otherwise, unlike ordinary individuals, they are threatened with the arrival of inspectors with an on-site tax audit. But perhaps you can get away with a personal visit from the individual entrepreneur to the tax office.

Thus, the Federal Tax Service inspection must receive a sample of zero 3-NDFL for 2016 , even if the businessman:

has not made a profit for a long time;
temporarily/permanently does not conduct business activities.

Also see “Who must submit 3-NDFL for 2021: list and new rules.”

Please note that for tax authorities, receiving a sample zero 3-NDFL for 2021 is a signal that the person continues to exist as a registered private entrepreneur. However, when submitting a zero declaration, no one has the right to force an individual entrepreneur to give an explanation as to why he received a zero income report.

The law does not prohibit an individual entrepreneur from simultaneously working under an employment contract and postponing running a business for free time. This is one of the reasons for the zero 3-personal income tax for 2016 . In addition, entrepreneurship itself is always based on the risk of non-receipt of income, which is expressly stated in the legislation. As a rule, tax inspectors perceive this point adequately.