We fill out a new VAT return at a zero rate

In what case should a company submit zero reporting? To what extent is the LLC's zero reporting submitted to the OSN?

When, for one reason or another, the LLC does not have financial and economic activities (there were no purchases, no sales, no movements on the current account during the period), the obligation still arises to submit zero reports to the regulatory authorities.

Late submission of zero reports leads to tough measures from regulatory authorities: fines, administrative sanctions, and so on. Some forms may contain non-zero information (for example, about the authorized capital of an LLC). Data errors can be critical for an LLC.

Consulting experts will help you timely and fully generate all parts of zero reporting, comply with regulations and current legal requirements. With us, the customer can be confident that the paperwork will be completed accurately and promptly.

LLCs can submit a single (simplified) zero tax return (approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n). The deadline for its submission to the Federal Tax Service is until the 20th day of the month following the reporting period (clause 2 of Article 80 of the Tax Code of the Russian Federation).

To submit a single (simplified) declaration, the following conditions must be met:

• lack of cash flow in the reporting period;
• absence of objects of taxation for taxes in respect of which the declaration is submitted.
• taxes for which a declaration is being filled out must have a quarterly or calendar year period.

Zero VAT declaration: which sections to fill out

To begin preparing the declaration, you need to download its current form on the Internet, introduced by order of the Federal Tax Service MMV-7-3 / [email protected] as amended in December 2021. Since the company did not actually work, it does not have information to include in sections 2 to 12. Just fill in:

1. title plate;
2. first section.

How to fill out a zero VAT return? You must adhere to the standard rules required by the Federal Tax Service for tax reporting:

• The text fits into the columns from left to right.
• Empty fields are crossed out.
• One field contains exactly one character.
• Each page of the report contains its serial number in a three-digit format (for example, “001”), INN and KPP of the taxpayer.
• Information about an economic entity corresponds to its statutory documentation and data from accounting registers.

The information presented in the zero VAT return, filled out according to the sample, must be certified with an enhanced digital signature. It is issued in advance for a fee to the director of the company or other authorized person acting by proxy.

Ignoring the need to obtain an electronic signature and attempts to submit a declaration on paper with a “physical” signature will lead to problems with the Federal Tax Service. Tax officials will consider the report not submitted, which will entail the need to pay a fine and “freeze” the bank account.

Zero VAT return 2021: sample of filling out the title page

The title book provides answers to the questions of where the report is submitted, who prepared it and why. The accountant-compiler indicates the following information in this part of the form:

• name of the company according to the Charter;
• her tax identification number and checkpoint;
• page number in order (for the title page - “001”);
• Adjustment number (if the company submits the report for the first time, it is put “001”, if it submits it for subsequent times – “00N”);
• number of the year for which the information was prepared;
• period code (this is a value from 21 to 24, which corresponds to the serial number of the quarter);
• code of the Federal Tax Service department where the data is sent;
• method of submitting the report (the value “400” is used if a zero VAT return 2021 is sent to the place of legal address of the company or permanent registration of an individual);
• OKVED companies;
• business entity telephone number for communication;
• the number of pages on which the reporting is presented (in the case of a zero form there will be two), and appendices to them (as a rule, “0” is indicated here).

For companies that are at the stage of reorganization, the title page contains special fields: INN and KPP of the reorganized company and the type of liquidation. Firms that did not initiate the closing process put dashes in them.

According to the example of filling out a zero VAT tax return, at the bottom of the title page it is indicated who confirms the accuracy of the information. If this is a general director or an entrepreneur, “1” is entered, if another citizen – “2”. In the second case, the full name of this person and information from the document confirming his authority (for example, a power of attorney) are indicated below.

Zero VAT return: which sheets to submit?

The answer to the question of which sheets to submit and how to fill out a zero VAT return is contained in the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected]

In accordance with the Procedure for filling out a VAT tax return (Appendix No. 2 to the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / [email protected] ), all taxpayers must include in the VAT tax return (clause 3 of the Procedure filling):

• Title page;
• Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer.”

We described in our material how a VAT return is filled out and provided a corresponding example. Naturally, in the zero VAT return, dashes are added in lines 030-080 of section 1.

Despite the fact that the VAT return is submitted with zeros, it must still be submitted electronically. Otherwise, it will be considered undelivered. It must be submitted no later than the 25th day of the month following the expired quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Let us also recall that if in the reporting quarter the organization not only did not have an object of VAT taxation, but also had no movement of funds at the cash desk or in bank accounts, instead of a separate VAT return, you can submit a single (simplified) tax return (clause 2 Article 80 of the Tax Code of the Russian Federation).

Responsibility for failure to submit a declaration

If a declaration (including a zero declaration) is not submitted within the prescribed period, a fine of 1,000 rubles is imposed on the legal entity or individual entrepreneur. (clause 1 of article 119 of the Tax Code of the Russian Federation). Since 2015, a VAT return submitted on paper is also considered not submitted (clause 5 of Article 174 of the Tax Code of the Russian Federation).

In addition, administrative penalties will be imposed on officials (fines ranging from 300–500 rubles). If the reporting is delayed by more than 10 working days, the Federal Tax Service will be able to exercise its right to block the organization’s current accounts (subclause 1, clause 3, article 76 of the Tax Code of the Russian Federation).

Read more about this responsibility here.

In what cases is a zero VAT return submitted?

Do I need to submit a zero VAT return? Yes need! Moreover, like any VAT return, the zero return must also be submitted within the deadline established for this report.

NOTE! From reporting for the 1st quarter of 2021, the VAT return form has been updated. Read more about the changes.

A zero VAT return is submitted in cases where there are no digital indicators to fill out its sections 2–12. This may occur at the beginning or at the end of the taxpayer’s work, during seasonal activities, or temporary breaks in work. The declaration will not be zero if there is data to fill out at least one of these sections.

It must be submitted by all those persons who have an obligation to file a VAT return. This obligation applies to VAT taxpayers, tax agents, as well as non-payers of taxes or those exempt from paying VAT but issuing invoices. Tax payers are considered to be all legal entities and individuals - entrepreneurs who have chosen the general taxation system.

For information about who becomes a tax agent for VAT, read the article “Who is recognized as a tax agent for VAT (responsibilities, nuances).”

The VAT return must be submitted electronically. This also applies to a zero VAT return. As an exception, permission to submit this tax report on paper is granted only to tax defaulters (or exempt from payment under Articles 145, 145.1 of the Tax Code of the Russian Federation) who acted as tax agents in the reporting period (letter of the Federal Tax Service dated February 19, 2016 No. ED-3- 15/679, dated January 30, 2015 No. OA-4-17/ [email protected] ).

Results

Ordinary taxpayers must submit a VAT return for each tax period, even if in that period there is no digital data to complete sections 2–12 of the report.
A declaration that does not have digital data is called zero. Form it on a valid form, filling out 2 mandatory sections (title page and section 1). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Features of filling out the title page

The title page contains information about the taxpayer, the Federal Tax Service and the tax period for which the report is being prepared. It states:

• Taxpayer codes and name.

When filling out the title page, the taxpayer must indicate his INN and KPP codes, the exact name (for legal entities - as stated in the charter, and for individual entrepreneurs - full full name, as in the passport). You should fill in the number of your Federal Tax Service (it is easy to find out by looking at your registration documents, or you can use the search on the Federal Tax Service website).

In the field “at location (accounting)” the codes that are given in Appendix 3 to the Procedure for filling out the declaration (hereinafter referred to as the Procedure) are indicated (Federal Tax Service order No. ММВ-7-3/ [email protected] , as amended by 12/20/2016).

• Adjustment symbol.

When submitting the first declaration for the reporting period, you should enter code 0 in the “Adjustment number” field, and when submitting clarifying reports, the following serial numbers should be entered.

• Taxable period.

When specifying the tax period, the appropriate code is entered (their list is contained in Appendix 3 to the Procedure). So, when submitting a reporting declaration for the 1st quarter, code 21 is entered. And if, for example, a declaration for the 1st quarter of a company that is being liquidated or reorganized is submitted, then 51 should be indicated.

• Activity code.

When filling out the OKVED code in the zero VAT return, indicate the activity code that is displayed in the extract from the Unified State Register of Legal Entities (or Individual Entrepreneurs).

• Other marks.

The title page should indicate the number of pages on which the declaration is drawn up. Also indicate whether the report was submitted by the taxpayer himself (tax agent) or his authorized representative. It is imperative to decipher the full name and position of the responsible person who signed the declaration.

The information in the field “To be completed by a tax authority employee” is entered into the title page by tax officials.

If the zero rate is not confirmed

In this case, in the document “Confirmation of zero VAT rate” we indicate the event “0% rate not confirmed”. When posting a document, an “Invoice issued” is created.

VAT is written off against other expenses. The invoice itself will appear in the Sales Book on an additional sheet.

In the document “Creating purchase ledger entries” the status will be “Not confirmed sales 0%”.

An additional sheet is filled out in the Purchase Book.

Zero VAT return for individual entrepreneurs on OSNO - how to fill out

An individual entrepreneur on OSNO is obliged to report to his Federal Tax Service, regardless of whether he conducted activities in a particular period or not. As a standard, in the absence of activity and income, he must submit a “zero” VAT report (with dashes, zero indicators). However, an individual entrepreneur can, subject to certain conditions, submit a single simplified tax return (USTD) instead.

Thus, in the general case, in the absence of activity, an individual entrepreneur at OSNO submits a standard form of zero reporting for VAT and 3-NDFL.

The VAT declaration form was introduced by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected] dated 10/29/2014 (as amended on 12/28/2018). Despite the fact that it consists of several sheets, only the title and section need to be filled out and submitted. 1.

There is nothing else you need to do, since the remaining sheets are for tax information, but since there was no activity in the period, there is nothing more to write here.

Features for Entrepreneurs

Individual entrepreneurs are required to pay insurance premiums for themselves. Even if the business activity of a merchant is suspended, fees will still have to be paid.

Amount of insurance premiums paid by individual entrepreneurs for themselves:

Type of insurance coverage

Total income from the entrepreneur's activities

With annual income up to 300 thousand rubles

With annual income of more than 300 thousand rubles

Pension contributions for individual entrepreneurs in 2021 or payments for compulsory pension insurance

Individual entrepreneurs' insurance premiums for themselves 2021, in terms of compulsory health insurance

There are no restrictions on compulsory health insurance coverage.

Compulsory social insurance

Important! Insurance premiums paid by individual entrepreneurs for themselves can be taken into account when taxing the simplified tax system or UTII. Accrued contributions reduce taxes payable to the budget.

How to correctly fill out the cover page of the VAT return

So, the zero declaration (form, see above), which the individual entrepreneur will need to submit, must consist of title and section 1. Filling out these sheets requires an accurate display of all mandatory information in full. It should be borne in mind that making corrections using a corrective agent is not allowed.

It is recommended to study the filling order in detail in the source code. This Procedure is presented in Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected] dated 10/29/2014. Taking it into account when filling out the title page, the individual entrepreneur must indicate:

1. TIN of 10 digits (according to the registration certificate).
2. In the “KPP” field there are dashes, and the “Adjustment number” is 0 (for primary documentation).
3. Relevant codes (adjustments, tax period, Federal Tax Service, OKVED, etc.)
4. Full name of the entrepreneur without abbreviations (when indicating the indicator “taxpayer”).
5. Your contact phone number.
6. The number of sheets of the zero declaration is 2.
7. Personal data of the person who signed the completed form (individual entrepreneur or his authorized representative).

The individual entrepreneur does not provide information about the reorganization and the number of attached documents. Instead, he puts dashes in the appropriate fields. When specifying codes, please refer to the following information.

The declaration is signed by the individual entrepreneur himself. The entrepreneur omits the part of the title “To be completed by an employee of the tax authority” - he does not need to write anything down in it.

If the declaration is filled out and submitted by an authorized representative, then in the field “I confirm the accuracy and completeness of the data ... I confirm” you should write down the indicator “2”, his full name, and then the details of the power of attorney issued to him.

Features of filling out and submitting the EUND form (according to KND 1151085)

As stated above, individual entrepreneurs on OSNO have the right to replace the VAT declaration with a single simplified declaration (USND). Meanwhile, if funds were transferred to the individual entrepreneur’s account only once, he will no longer be able to do this, since in this situation the EUND does not apply.

To use the EUND or not is the right of the individual entrepreneur. At his discretion, in the absence of activity, he can submit, as is customary, a regular zero declaration for each tax or a single declaration for all taxes at once (the so-called EUND).

Important! You can submit a EUND only if the conditions noted in clause 2 of Art. 80 Tax Code of the Russian Federation. In particular, individual entrepreneurs must have no transactions on bank accounts and cash desks, as well as objects of taxation.

The EUND form and the features of its completion are determined by Order of the Federal Tax Service of the Russian Federation No. 62n dated July 10, 2007.

This is a small form. When filling out the table provided by it, you should pay attention to the following data:

• full name of the tax – “VAT” (column 1);
• Chapter No. of the Code for VAT – “21” (column 2);
• reporting period for VAT – “3” (column 3);
• reporting quarter – “01” or “02”, “03”, “04” (column 4).

You can submit the EUND either electronically or on paper.

Individual entrepreneurs on OSNO who submit the EUND are not exempt from filing a 3-NDFL declaration.

Federal Tax Service of the Russian Federation (nalog.ru).

How to pass the EUD

Organizations and individual entrepreneurs recognized as taxpayers for one or more taxes, which do not carry out transactions that result in the movement of funds, and do not have taxable objects, submit a single (simplified) tax return (clause 2 of Article 80 of the Tax Code of the Russian Federation and Letter Ministry of Finance dated February 14, 2017 No. 03-02-08/7946).

The form was approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n. Download it at the end of the article.

The EUD is provided to the Federal Tax Service in one of the following ways:

• in electronic form using software products designed for sending reports;
• in electronic form using a program from the Federal Tax Service (a registered digital signature is required);
• on paper and personally submit to the Federal Tax Service;
• on paper and send by mail (by a valuable letter with a list of the contents).

In our consultation, we talked about the updated form of the VAT tax return, submitted starting with reporting for the 1st quarter of 2021. Is it necessary to submit a zero VAT return in 2021?

General requirements for filling out a zero VAT return

As a standard, zero reporting is submitted by payers and tax agents, taking into account the norms of clause 5 of Art. 174 Tax Code of the Russian Federation. [email protected] explains how to correctly record the necessary information in the VAT return, avoiding errors and inaccuracies.

This is a kind of regulation for the correct execution and writing of this reporting, which is intended for all categories of payers and is used when filling out any declaration (primary, zero, etc.). Among the general requirements, the following should be highlighted. They apply equally to manual and printed completion of pages.

Firstly, all fields are filled in from left to right. In each field, record one indicator (numeric, numeric, etc.). When writing the text part, capital block letters are used.

Secondly, the decimal fraction is written in two fields and separated by a period. Continuous numbering is used, and pages are indicated as follows: “001”, etc.

Thirdly, when writing codes, for example, OKTMO, the indicator is written in the required field, but the empty spaces after it are filled with dashes (“45395000—”).

Please note that when submitting reports via TKS, UKEP is required.

Answers to frequently asked questions

Question No. 1: The individual entrepreneur (from the moment of registration) has worked quite a bit, for this reason the activities have not yet yielded results. Does he need to submit a declaration?

Yes, we should. As established, an individual entrepreneur who did not carry out activities in the reporting period or is just starting it must report to the Federal Tax Service in accordance with the general procedure. In this case we are talking about passing the “zero”. There are no exceptions to this part.

Question No. 2: Do individual entrepreneurs on the simplified tax system need to submit zero VAT reporting?

No. Individual entrepreneurs on the simplified tax system, UTII and patent should not submit a VAT declaration in principle. The reason is obvious: the individual entrepreneur in the situation under consideration is not a VAT payer, and therefore does not have to submit any reports on this tax. By the way, the patent system does not provide for reporting at all.

VAT payers and tax agents must report the results of their activities on taxable transactions to the Federal Tax Service. This is done by submitting a declaration. The required sections and those sheets that have numerical values ​​are filled out in the document. In this material we will talk about how a zero VAT tax return is prepared; a sample of filling it out will be given at the end of the article.

Tax Code in paragraph 5 of Art. 174 stipulates the obligation of taxpayers to regularly generate and submit value added tax returns in compliance with established deadlines. The norm applies to legal entities and individual entrepreneurs, persons engaged in the transportation of goods across the state border within the framework of the Customs Union. A zero VAT return 2021 must be issued by the listed business entities even if they are on the general taxation system, but did not carry out taxable transactions during the reporting period.

Filling out a zero VAT return is mandatory, even if the taxpayer does not have numerical data to enter in the report. This position was voiced by the Ministry of Finance in a letter dated August 14, 2015 under No. 03-02-08/47033 when answering the question of whether it is necessary to submit a zero return (including VAT). The Ministry of Finance also focuses on the fact that in the absence of tax obligations in the billing period, a business entity is not exempt from timely filing of reports. If the zero payment is not submitted on time, the taxpayer will be subject to a material penalty in the form of a minimum fine, which does not depend on the amount of the arrears - 1000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation).

The role of value added tax in the Russian Federation

Value added tax is an indirect tax of federal significance and plays a significant role in the formation of the budget of the Russian Federation. The value added tax is regulated by Chapter 21 Part 2 of the Tax Code of the Russian Federation.

The role of VAT in the state is quite high. Currently, the entire tax amount goes to the Federal Budget, which makes it possible to solve such important government tasks as:

• repayment of public debt;
• increasing pension and social benefits to citizens of the Russian Federation;
• implementation of a number of federal social programs, etc.

How to fill out a zero VAT return

First, the taxpayer's registration codes are entered on the title page (TIN and KPP). Further, according to the standard scheme, the basic parameters are indicated:

• “0” is entered in the correction number line, this indicates that the form is not corrective;
• code designation of the tax period (for example, code “23” means that the report was generated for the 3rd quarter);
• Next, you need to indicate the code at the location of the business entity (for example, for legal entities that do not have the status of the largest taxpayer, the numerical combination “214” is provided);
• a zero VAT tax return must contain information about the recipient of the report - a division of the Federal Tax Service, which is identified by the code assigned to it (for example, code 7602 means that the report is submitted to the Federal Tax Service for the Dzerzhinsky district in Yaroslavl);
• zero VAT return 2021 (a sample of completion is given at the end of the article) must contain basic information about the taxpayer - his name (without abbreviations), the type of main activity of the taxpayer according to OKVED2 (these codes can be found in the extract from the Unified State Register of Legal Entities), if there are fewer characters in the code, than cells in the corresponding field, empty columns are filled with dashes;
• the declaration must contain information about who submits the document - the taxpayer himself (that is, the head of the company or entrepreneur) or his authorized representative; in the first case, “1” is entered in a special field with the decoding of the full name of the head of the company; in the second option, code “2” is used with a further reference to the document by which powers are delegated (power of attorney).

All codes necessary for filling out can be found in Appendices 1-4 to the Procedure for filling out the declaration

Filling out the zero VAT return for 2021 continues in section 1. In this data block you must enter the OKTMO code and the KBK number for VAT. In the remaining columns of the section, dashes are entered.

Thus, the answer to the question when drawing up a VAT return is zero - “which sheets should I submit?” in 2021 will be as follows: you must submit a report consisting of two mandatory pages - the title page and the first section.

VAT reporting is submitted only electronically via TKS through an electronic document management operator. The “paper” delivery option is only possible for VAT tax agents (who are not VAT payers or are exempt from such duties). If you send a report on paper, the declaration will be considered not submitted, as a result, the taxpayer will be fined as for failure to submit a report - 1000 rubles (clause 5 of Article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated March 20, 2015 No. GD-4-3/ [email protected] ).

The deadline for submitting a zero report is no different from a regular report - no later than the 25th day of the month following the reporting period.

Zero reporting of individual entrepreneurs on the simplified tax system, OSNO in 2019: what to submit

The Tax Code of the Russian Federation does not contain the concept of “zero reporting,” but most often it means a declaration with zero indicators for activities as a whole or for the amount of tax payable. Depending on the situation in which the declaration is filled out, there are:

• Reporting with zero indicators for all activities (lack of income and expenses, amount of tax payable to the budget). This document is submitted by entrepreneurs who do not actually carry out activities in the reporting or tax period.
• Reporting with a “zero” amount of tax payable (when the amount of tax payable is reduced entirely by the amount of expenses).

The type of zero declaration, its form and the procedure for reflecting information in it depend on the taxation regime.

As a rule, a regular declaration is submitted for the selected taxation regime, but in some cases, an entrepreneur can submit a single simplified declaration (SUD) instead of a zero declaration. At its core, this document can also be classified as zero reporting, since it does not contain any information about income and expense transactions and is presented only in the event of a complete suspension of the activities of the individual entrepreneur and the absence of any tax transactions in respect of which it is presented. Let's consider in more detail how to fill out a zero declaration for individual entrepreneurs in each of the taxation regimes, including the EUD.

Should I submit a declaration if there is no taxable object?

The obligation to submit a VAT return does not bypass taxpayers who did not have taxable items during the entire reporting quarter. After all, the declaration also reflects:

• VAT deductions;
• the amount of the restored tax;
• operations that are not subject to VAT, including operations whose place of sale is not the Russian Federation.

The number of transactions in a quarter affects only the composition of the declaration, but not the obligation to submit it.

VAT reporting is mandatory even for those who did not conduct business during the entire reporting quarter. Seasonal businesses often find themselves in this situation, as well as companies that have just started or, on the contrary, are already finishing their work.

The lack of transactions results in taxpayers not having the information to fill out sections 2–12 of the return. In this case, you must submit a zero VAT return or a single simplified return. Let's consider both options.

IP on the simplified tax system

Entrepreneurs using a simplified declaration submit only one declaration – a simplified one. They are exempt from the obligation to submit VAT and personal income tax reports.

The individual entrepreneur declaration must be submitted to the simplified tax system by April 30 of the year following the reporting year.

An example of filling out a zero declaration using the simplified tax system

For the simplified tax system - 6% (object income), you must fill out the Title Page and Sections 1.1 and 2.1.1

For the simplified tax system - 15% (object income minus expenses), you must fill out the Title Page and Sections 1.2 and 2.2.

Title page

On the Cover Sheet, which is the same for both the income object and the “income minus expenses” object, you must indicate:

• TIN (in accordance with the one issued by the Federal Tax Service (MRI Federal Tax Service) upon registration);
• Correction number – “0”
• Tax period – “34” (year);
• By location – “120” (code for individual entrepreneurs);
• Full name in accordance with the passport;
• Code of main activity (OKVED)
• Phone number
• And the number of declaration sheets is “3”

After the main block of information, you must indicate who is submitting the reports: the individual entrepreneur himself or his authorized representative and enter information about the representative (full name and details of the power of attorney)

Section 1.1

In this section, you only need to indicate OKTMO.

Section 2.1.1

Section 2.1.1 indicates only the taxpayer’s attribute and the rate for the object.

The remaining lines are crossed out.

Zero declaration according to the simplified tax system – 15%

Section 1.2

In this section, you only need to indicate OKTMO.

Section 2.2

Please note that the Tax Code of the Russian Federation does not contain instructions on how long an individual entrepreneur can submit zero reporting, and therefore the individual entrepreneur can submit it until he is deregistered or begins to receive income.

Section 2

You should start filling out the calculation part of the declaration from this section.
The indicators of section 2 are subsequently transferred to section 1. On line 010

For each operation code (indicated in column 1 of line 010), the following are indicated separately:

- in column 2

— tax bases for the past tax period for transactions involving the sale of goods, works and services (clause 1 of Article 164 of the Tax Code of the Russian Federation and Article 2 of the Agreement), for which the validity of the application of the zero tax rate has been confirmed;

— box 5

— the amount of tax paid upon the acquisition of goods (work, services) used in the sale of goods (work, services), the validity of applying a 0% tax rate for which has been confirmed;

— box 6

- the amount of tax previously calculated from the amounts of payment received, partial payment (before January 1, 2006) for upcoming deliveries of goods (performance of work, provision of services) and counted in the tax period when selling goods (work, services), justification for applying the tax rate 0% for which is confirmed;

— box 7

- the amount of tax previously calculated for goods (works, services) for which the application of a 0% tax rate was not previously documented, and included in previous tax periods in declarations at a 0% rate;

— box 8

- the amount of tax previously accepted for deduction on goods (works, services) for which the application of a 0% tax rate was not previously confirmed, and is subject to restoration;

— box 9

— the total amount of tax accepted for deduction on transactions of sale of goods (works, services), the application of a 0% tax rate for which is confirmed. To calculate this amount, the taxpayer must, for each transaction code, subtract the amount indicated in column 8 of line 010 from the sum of the indicator values ​​in columns 5, 6 and 7 of line 010.

According to the total line 020

in columns 2, 5, 6, 7, 8 and 9, the taxpayer reflects the amounts of indicators given in the corresponding columns of line 010.

As already noted, simultaneously with the declaration, the taxpayer submits the documents provided for in paragraph 1 of Article 165 of the Tax Code of the Russian Federation and (or) Section II of the Regulations. By submitting them, the taxpayer will be able to apply tax deductions provided for in Article 171 of the Tax Code, as well as the deduction of tax amounts previously calculated and paid in accordance with paragraph 6 of Article 166 of the Tax Code of the Russian Federation.

Salyutexp LLC in column 2 of line 010 reflects:

— under transaction code 1010401 — sales of goods exported under the customs regime of export to Ukraine, Bulgaria and Germany, in the amount of RUB 40,950,000. (RUB 18,000,000 + RUB 9,000,000 + RUB 13,950,000);

— transaction code 1010403 — sale of goods to the Republic of Belarus in the amount of RUB 33,630,000;

- transaction code 1010414 - sale to Finland of goods exported from the territory of Russia under the customs regime for the movement of supplies, in the amount of 9,300,000 rubles.

In column 5 of line 010, Salyutexp LLC indicates:

— according to transaction code 1010401 — RUB 2,859,254. (RUB 1,260,000 + RUB 152,542 + RUB 1,446,712). This is the amount of VAT that was paid on the purchase of goods (work, services) used for the production and sale of goods exported to Ukraine, Bulgaria and Germany;

— transaction code 1010403 — RUB 1,530,000. This is the amount of tax that was paid upon the acquisition of goods (work, services) used for the production of goods exported to the Republic of Belarus;

— transaction code 1010414 — 810,000 rub. This is a tax paid to suppliers of goods exported to Finland under the customs movement of supplies regime.

In column 6 of line 010, the organization reflects by transaction code 1010401 - 1,220,339 rubles. — the amount of VAT previously paid on an advance payment for the export of goods to Ukraine, for which a full package of documents was collected in January 2006.

In column 7 of line 010 under transaction code 1010401, the organization shows the amount of VAT in the amount of 1,620,000 rubles, previously calculated and reflected in section 2 of the declaration for May 2005.

Salyutexp LLC in column 8 of line 010 under transaction code 1010401 indicates VAT in the amount of 152,542 rubles. for goods sold to Bulgaria. This is the amount of tax previously accepted for deduction and reflected in section 2 of the updated declaration for May 2005. When all the documents confirming the legality of applying the 0% tax rate have been collected, this amount is included in the indicator in column 5 of line 010 and is simultaneously restored in column 8 of line 010. This will avoid repeated deduction of the same amount of VAT.

In column 9 of line 010, Salyutexp LLC reflects:

— according to transaction code 1010401 — RUB 5,547,051. (RUB 2,859,254 + RUB 1,220,339 + RUB 1,620,000 – RUB 152,542);

— transaction code 1010403 — RUB 1,530,000;

— transaction code 1010414 — 810,000 rub.

In the final line 020, Salyutexp LLC indicates:

- in column 2 - 83,880,000 rubles. (RUB 40,950,000 + RUB 33,630,000 + RUB 9,300,000);

— column 5 — RUB 5,199,254. (RUB 2,859,254 + RUB 1,530,000 + RUB 810,000);

- column 6 - 1,220,339 rubles;

- column 7 - 1,620,000 rubles;

- column 8 - 152,542 rubles;

— column 9 — RUB 7,887,051. (RUB 5,547,051 + RUB 1,530,000 + RUB 810,000).

Single simplified declaration

A single simplified declaration (SUD) is submitted by the taxpayer upon complete suspension of activities under one or more taxes, instead of zero declarations under the applicable taxation regime.

Currently, there is an ambiguous position of the Federal Tax Service of the Russian Federation on the issue of submitting this document.

1st position - submitting the EUD is the responsibility of the taxpayer, and for failure to submit it the individual entrepreneur faces a fine in accordance with the Tax Code of the Russian Federation, 2nd position - replacing zero declarations with a single simplified one is the right, not the obligation of the taxpayer.

It should be noted that the first point of view is biased in the sense that the application of penalties and other sanctions for failure to submit the tax return on timely submission of zero declarations to the tax authorities under the chosen taxation regime, to individual entrepreneurs, is unlawful, since the taxpayer has fulfilled the obligation to submit reports on established taxation system:

Who has the right to take the EUD

An individual entrepreneur who meets the following conditions can submit the EUD:

• Absence of any (including erroneous) transactions on the current account.

This condition assumes that no transactions took place on the current account during the reporting period, be it write-off of rent, payment of wages to staff, or payment for housing and communal services. Even the return of funds to the current account or their erroneous transfer will deprive the individual entrepreneur of the right to submit these reports;

• Absence of taxation objects and tax transactions (taxes) for which the EUD is submitted

For what taxes can an individual entrepreneur submit a EUD?

• VAT;
• simplified tax system;
• Unified agricultural tax

Please note that for personal income tax, the presentation of EUD is not provided.

Deadline for submitting the EUD

The EUD must be submitted no later than 20 days from the end of the reporting period.

Thus, an individual entrepreneur can submit a EUD:

• according to the simplified tax system for 2021 - until January 20, 2017;

• for VAT for the 4th quarter - until 01/20/2017.

Methods for passing the EUD

Unlike the VAT return, which must be submitted only in electronic form, the EUND can be submitted both electronically and in paper form.

Individual entrepreneurs fill out only one, the first sheet, of the declaration.

An example of filling out the EUND for VAT for the 4th quarter of 2021

On a single sheet of the declaration you must indicate:

• Document type – 1/-;
• Reporting year – 2021 or 2017;
• Code (OKATO)

Please note that this field indicates the code OKTMO, not OKATO. If the code consists of 8 characters, the remaining cells are filled with zeros;

• OKVED;
• Tax or taxes for which the return is being submitted (column 1)

Column 2 indicates the number of the chapter of the Tax Code of the Russian Federation, containing information about the tax (taxation system.

Column 3 indicates the tax or reporting period for which the EUD is being submitted. If the reporting (tax) period for the tax is a quarter, then “3” is indicated. For VAT the specified value is always “3”

Column 4 indicates the quarter number: 01, 02, 03, 04.

Sample of filling out the EUD according to the simplified tax system for 2021

When filling out the EUD according to the simplified tax system, in column 3 you must indicate the value “0” (reporting period - year), and leave the fourth column blank.

Section 3

The indicators in this section are filled in if the expired tax period coincides with the moment of determining the tax base, but the taxpayer has not collected a package of documents justifying the application of the 0% tax rate for transactions of sale of goods (work, services) provided for in paragraph 1 of Article 164 of the Tax Code of the Russian Federation, as well as for operations for the sale of goods to the Republic of Belarus.
In this case, these transactions are subject to VAT at tax rates of 10 or 18%. Taxpayers have the right to tax deductions provided for in Article 171 of the Tax Code of the Russian Federation (including deductions of VAT amounts calculated and paid from the amounts of advance and other payments received on account of upcoming deliveries of goods, works, and this section of the declaration for January 2006 is not completed.