Tax return for UTII: new form for the 3rd quarter of 2021

In addition, the barcode has been changed, OKVED has disappeared from the title page, there are small clarifications in section 1 due to a change in line numbering.

View the archive of changes for 2021 Starting with reporting for the 1st quarter of 2021, the UTII declaration must be submitted in the form with changes made by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/ [email protected] (previous changes - dated 12/22/2015 N ММВ-7-3/ [email protected] ). In 2021, the changes were minor, the sections, the principle of filling - everything was preserved, if historical details are needed - look in the Order itself, there is no particular point in dwelling on them. And changes from the 1st quarter of 2021 affected the bar code and section 3: the wording on insurance premiums and the calculation of deductions for individual entrepreneurs with employees. It looks like this:

Let us remind you that now individual entrepreneurs include in the deduction not only contributions for employees, but also “personal” contributions.

Declaration on UTII for the 3rd quarter of 2021: which form to use?

The Federal Tax Service of Russia, in a letter dated July 25, 2018 No. SD-4-3/, explained that for reporting for the 3rd quarter of 2021, you can use one of 2 UTII declaration forms:

• Currently in force (it was approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/) ─ it can be used as before by those companies and individual entrepreneurs that do not declare a cash register deduction in the reporting quarter.
• The form recommended by the Federal Tax Service (the form was approved by order dated June 26, 2018 No. ММВ-7-3/, which is being registered with the Ministry of Justice) ─ this form allows you to reflect the cash register deduction of an individual entrepreneur on UTII (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation).

The Federal Tax Service allows the taxpayer to choose a form for the report and instructs lower tax authorities to correctly select the template for a particular declaration during the reporting campaign.

Thus, if before the start of the reporting period the new declaration form is not officially approved, you can report both on the form familiar to taxpayers and on the one recommended by the Federal Tax Service. An individual entrepreneur on UTII declaring a deduction using CCP, it is better to use the recommended form.

On September 25, the new form was officially published

A new UTII declaration form has been officially published on the portal of regulatory legal acts.

The updated declaration form provides for the possibility for entrepreneurs to reduce the “imputed” tax by the amount of expenses for the purchase of an online cash register.

To implement this possibility, line 040 “Amount of expenses for the purchase of cash registers, reducing the amount of UTII” has been added to section 3 “Calculation of the amount of UTII for the tax period.”

In addition, a new section 4 appeared in the declaration, “Calculation of the amount of expenses for the acquisition of cash registers, which reduces the amount of the single tax on imputed income for the tax period.” For each copy of the cash register for which the entrepreneur wants to receive a “cash” deduction, you will need to fill out a separate section 4.

Let us remind you that an individual entrepreneur on UTII has the right to reduce the amount of tax on expenses associated with the purchase of cash register equipment, provided that the purchased cash register is registered with the Federal Tax Service in the period from 02/01/2017 to 07/01/2018 (for some individual entrepreneurs - until 07/01/2019) . The maximum amount of “cash” deduction is 18 thousand rubles. for one copy of CCT.

You can report using the new form for the 3rd quarter of 2021. After all, the Federal Tax Service previously recommended using this particular declaration form, even before it was officially published.

Results

A declaration for the single tax on imputed income must be submitted by all UTII payers registered as such with the tax authorities on the basis of an application.
The declaration for the 3rd quarter must be submitted by October 20 of the current year. You should not be late with it, since controllers will definitely punish you for failure to submit a report on time. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How the new declaration form differs from the previous one: comparison table

Let us immediately reassure taxpayers: you won’t have to spend a lot of time studying the new form and how to fill it out. The declaration, to which everyone has become accustomed, has not changed fundamentally. Moreover, the usual form in its entirety, with minor adjustments, migrated to the new declaration form and was supplemented with section No. 4. But this section does not need to be filled out by all deductors, but only by individual entrepreneurs who apply for a cash register deduction.

It will not be possible to distinguish the old and new declaration forms by the KND (tax document code) indicated on the title page of the declaration - both declarations have KND 1152016.

How exactly does the new form differ from the previous one? In addition to the new section No. 4, the forms have the following differences:

For UTII payers who do not use cash register deductions in the reporting quarter, a new declaration is drawn up taking into account the following:

• Sections 1 and 2 are filled out according to the previous rules.
• In section 3, the total amount of UTII payable to the budget is reflected not on page 040 (as in the previous version of the form), but on page 050 ─ this is a new line, but its purpose is similar to page 040 of the previous version of the form.
• On page 040, dedicated to the amount of cash register deduction, you need to put a dash.
• Section 4 is not completed.

An individual entrepreneur on UTII, who declares a CCP deduction in the UTII declaration, fills out all sections of the declaration. We will tell you how to do this further.

Sample of filling out the title page

Let's talk about the procedure for filling out the UTII declaration for the 3rd quarter of 2018 using an example.

Individual entrepreneur Nadezhda Arkadyevna Kuleshova provides hairdressing services (OKVED 96.02). In the hairdressing salon of N.A. Kuleshova. 4 employees work under employment contracts (total number ─ 5 people including individual entrepreneurs). In July 2021, she registered a cash register with the tax authorities. The cost of purchasing a new generation cash register (online cash register), setting it up and connecting it amounted to RUB 12,480.

To prepare a declaration for UTII Kuleshova N.A. I used the form recommended by the Federal Tax Service.

She filled out the main block of the title page as follows:

Filling out the title page of the updated UTII declaration form follows the usual rules - there have been no changes to it (except for the barcode). The sections are formatted according to the following scheme:

• First, the amount of UTII for the quarter is calculated (Section 2).
• Then the amount of expenses included in the cash register deduction is determined (Section 4).
• The amount of tax to be transferred to the budget is determined, taking into account the contributions paid and the amount of cash deduction (Section 3).
• The final data is transferred to Section 1.

You can also use another approach: first make all the necessary calculations (prepare the initial data), and then sequentially fill out all sections of the declaration with them.

Briefly about UTII

The preferential UTII regime is good because the amount of tax does not depend on the size of the enterprise’s revenue. Its calculation is based on two parameters established by law (Article 346.29 of the Tax Code of the Russian Federation):

• physical indicator (FP) is the area of ​​a store or cafe, the number of employees, for example, for the consumer services sector, the number of vehicles for transportation, and others;
• basic yield (BR) – the amount of imputed (theoretical) income that each unit of a physical indicator brings monthly.

To calculate the tax base, these parameters are multiplied and adjusted by two coefficients:

• K1 is a deflator coefficient; it increases the amount of tax. The current K1 size in 2021 is 2.005 (Order of the Ministry of Economic Development dated October 21, 2019 No. 684, as amended by Order No. 793 dated December 10, 2019);
• K2 is a reduction coefficient that can be introduced by local authorities to support certain industries.

The general formula for calculating the UTII base looks like this: FP * DB * K1 * K2. The tax rate is applied to the amount received. In most cases it is 15%. However, at the level of local government it can be reduced within the range of 7.5% - 15% - this right is enshrined in Article 346.31 of the Tax Code of the Russian Federation.

Then UTII is reduced by the amount of insurance premiums transferred for employees, as well as the individual entrepreneur himself, in the same period. In other words, if a UTII declaration is submitted for the 3rd quarter of 2021, then contributions transferred from July 1 to September 30 must be taken into account. The following rules apply:

• an organization and an entrepreneur with employees reduce the amount of tax due to contributions by no more than half;
• An individual entrepreneur without employees has the right to reduce UTII to zero if the amount of deductions allows it.

The amount received will be subject to payment.

Create a UTII declaration

Section 1 of the declaration

This section is usually filled out last and reflects the taxpayer’s obligations to the budget for UTII tax:

The accuracy of the information specified in Section 1 must be confirmed by the signature of the taxpayer. In other sections of the declaration, a signature is not required (with the exception of the signature placed on the Title Page).

Section 2 of the declaration

It must be filled out separately:

• for each type of activity,
• for each location of a specific type of business activity (for each OKTMO).

In our example, IP Kuleshova N.A. carries out only one type of activity in a single hairdressing salon, so she only needs to complete one Section 2.

Procedure for filling out this section:

How to fill out the remaining lines of Section 2 according to the example data is shown in the example:

Column 3 (on pages 070-090) for this example does not contain numerical values ​​(dashes are inserted), since individual entrepreneur N.A. Kuleshova was not registered/deregistered with the tax authority in the reporting quarter. If this happened in one of the months of the quarter, in column 3 we would indicate the number of calendar days from the date of registration to the end of the month in which the individual entrepreneur (or company) registered as a UTII payer. In this case, when calculating UTII, the number of calendar days of actual activity in the month the taxpayer is registered will be taken into account.

Filling out the UTII declaration: general recommendations

When preparing a report, all cost parameters must be rounded to the nearest ruble. Each page must be numbered. If filling out a document manually, you can only use black, blue, and violet ink. Mistakes made cannot be crossed out or covered up with corrective means. Only one character can be entered into one cell. Text elements are formatted in capital block letters. If some cells are left blank, dashes are placed in them.

Section 3 of the declaration

Here you need to combine the data from sections 2 and 4 to calculate the total amount of tax to be transferred to the budget. The tax must first be reduced by the insurance premiums paid (but not more than 50%), and then by the cash register deduction.

IP Kuleshova N.A. paid insurance premiums in the 3rd quarter of 11,500 rubles. This does not exceed 50% of the calculated UTII tax (25,218 rubles x 50% = 12,609 rubles), therefore the entire amount of contributions is included in page 020 of section 3. The remaining amount of tax in the amount of 13,718 rubles. (RUB 25,218 ─ RUB 11,500) can be reduced by CCP deduction:

RUB 13,718 ─ 12,480 rub. = 1,238 rub.

This amount must be indicated in Section 1 and transferred to the budget.

IMPORTANT!

The indicator p.050 can be zero, but cannot take a negative value. This means that if the CCP deduction exceeds the tax after deducting insurance premiums paid, nothing needs to be transferred to the budget at the end of the reporting quarter. And the balance of the cash register deduction can be transferred to the 4th quarter.

Let's explain with an example.

Expenses of IP Rodygina S.A. in the 3rd quarter for the purchase and connection of an online cash register amounted to RUB 20,180. And the calculated tax for this period (taking into account its reduction by the amount of insurance premiums) amounted to 12,780 rubles. In the declaration for the 3rd quarter of IP Rodygin S.A. will reflect:

• on page 050 of Section 4 ─ the amount of the cash register deduction is 18,000 rubles. (this is the maximum that is allowed under clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation for a cash deduction);
• on page 050 of Section 3, a zero will be entered (RUB 12,780 ─ RUB 18,000 = – RUB 5,220 <0).

The balance of the cash register deduction is in the amount of 5,220 rubles. the entrepreneur will reflect in the declaration for the 4th quarter. In this case, the amount of the remaining deduction is determined not on the basis of the actual costs of CCP (20,180 rubles), but on the basis of the permissible maximum (18,000 rubles).

Section 4 of the declaration

Lines 010-050 of Section 4 must be completed for each copy of the cash register purchased for UTII activities and registered with the tax authorities within the established time frame.

Let's continue with our original example. According to its terms, IP Kuleshova N.A. On July 17, 2018, I registered a cash register with the tax authorities. The cost of purchasing a cash register and connecting it amounted to 12,480 rubles. In section 4, to receive a cash register deduction, the entrepreneur filled out one block of lines 010-050:

The amount of expenses for purchasing a cash register reduces the UTII tax and is reflected in section 2 of the declaration.

Deadlines for filing UTII returns and paying taxes

And again, there is nothing to worry about - the deadline for submitting the UTII declaration on the new form remains the same. As a general rule, after the end of the quarter, special regime officers using UTII (both individual entrepreneurs and companies) have 20 calendar days to prepare a report and submit it to the tax authorities. If you look at paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation, nothing has changed there, although the Federal Tax Service recommended using the updated declaration form.

Please note that to prepare UTII reports for the 3rd quarter of 2021, taxpayers will have more than 20 calendar days ─ the final reporting date of 10/20/2018 falls on a Saturday. This means that according to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, the UTII declaration can be legally submitted on Monday, October 22. This will not be considered late and there is no need to fear a fine.

The tax payment deadline for the 3rd quarter is no later than October 25. Nothing has changed on this issue either.

Reporting methods

The UTII declaration can be submitted to the Federal Tax Service in several ways:

• Directly to the Federal Tax Service Inspectorate on paper - the entrepreneur or representative of the organization submits it to the Federal Tax Service Inspectorate personally in two copies to the tax inspector. At the same time, if the report is not submitted personally by the entrepreneur, then a notarized power of attorney should be issued to the authorized person.
• By sending a registered letter with a list of attachments. In this case, a receipt from the post office is considered confirmation of submission.
• Electronically by sending a report through a special operator. An electronic digital signature will be required for this.

Attention! For enterprises, when submitting a declaration not by the director, but by another official, a simple power of attorney is issued on company letterhead. In addition, some Federal Tax Service Inspectors may still require that an electronic form be provided along with the report, or that the declaration have a special barcode.