Declaration under the simplified tax system for 2021 for individual entrepreneurs: sample of filling out Income and Income minus expenses

An entrepreneur or organization operating in the Russian Federation is required to pay all appropriate taxes and submit appropriate reports on their payments. Only there is a slight difference when submitting reports to the simplified tax system without employees for 2021. When working without the use of labor resources, you can save quite a lot on taxes due to insurance premiums paid every month.

Reporting concept

Tax reporting or declaration is a document that a taxpayer submits at the end of each reporting period. It indicates all the information about the organization submitting the declaration and the institution accepting this document. The document is very important, because the quality of its execution determines whether the Tax Office will accept it or not. There may be problems with filling errors.

Types of declarations

There are two main types of reporting: with accruals and zero. They are quite different in their purpose, but at the same time very similar in composition and design. Therefore, you should not confuse them, you need to understand them better, since this will be discussed quite often.

The main thing you need to understand is that a declaration with accruals is the most common and widespread accounting document; almost all the required lines and cells are filled out in it. And the zero declaration, as the name implies, does not include items of income and expenses.

Why is there no finance in zero reporting? It’s very simple: such a declaration usually means that the renting organization had no income or expenses for the reporting year. That is, in fact, no activity was carried out at all during this period.

If there is a desire to learn even more about these types of reporting, and what their differences are, then this information can be found in special articles that reveal each of the types more specifically:

• declaration with charges;
• zero declaration.

Now you can move from the document itself to all the other processes surrounding it and the forms of their execution. After all, for a declaration to be recognized as valid, it must be correctly drawn up, properly executed, submitted on time to the appropriate authority, etc.

General requirements for filling out reports

• All cost indicators are indicated in full rubles.

Values ​​over 50 kopecks are rounded to the nearest ruble, and values ​​below are discarded.

• The pages of the declaration are numbered in a special order.

The page number is displayed in a three-digit format, for example, for the first page the value is “001”, for the tenth - “010”.

• All information in the declaration is entered from left to right.

But, if the document is filled out on a computer, the numerical indicators (tax amount, income, expenses, insurance premiums) are aligned to the right.

• Text indicators (full name of individual entrepreneur, name of organization) are indicated in capital block letters.

This rule applies to both filling out the declaration by hand and using a computer.

• When entering information manually, blue, purple or black pens are used.

If reporting is generated using software, then you must use the font - CourierNew 16 - 18.

• In empty cells and lines, dashes are placed.

If any of the fields is left blank or incompletely filled, dashes (when filling in on a computer) or one solid line (when filling in manually) are placed in the empty cells.

• The use of corrective agents is not permitted.

If an error is made, the declaration must be filled out again; the legislator does not allow the use of putties, erasers and other corrective means.

• Double-sided printing, as well as binding of document sheets, leading to damage to the barcode, is not allowed.

Each sheet of page is printed on one side, and is stapled at the end with either a stapler (outside the barcode) or a paper clip.

Table with due dates in 2018

Despite everything, nothing has changed in the scheme for providing financial statements on the simplified tax system for LLCs and for individual entrepreneurs on the simplified tax system in 2021; it does not hurt to remember all the existing features of accounting. And how reports are submitted to the appropriate authorities.

Although the simplified taxation system is designed to facilitate the transfer of reports, which type to choose is another question. There are two options: 15 or 6 percent in 2021 for individual entrepreneurs and LLCs. Only strict forms in 2021 will depend on this choice, and everything else does not change much. For example, they submit LLC reports to the simplified tax system “Income” in the same way as to the simplified tax system “Income minus expenses”.

The only difference in these systems is that under the simplified tax system in 2021, payers using different types of taxation each fill out their own pages. Since different items are subject to tax, the calculation also changes, so of course you can simply fill out everything according to one sample, but it is very easy to make a mistake, it is important to monitor the filling personally.

Also, as mentioned above, there is one peculiarity in this system of simplifications. An LLC using the simplified tax system in 2021, just like an individual entrepreneur, can reduce tax payments. But this very much depends on some factors, such as: the taxation system, the presence of employees, the reporting period and the number of periodic insurance contributions.

To understand, only for individual entrepreneurs without employees with contributions under the simplified tax system “6%”, payments can be reduced down to a limit of zero. This is only possible if the taxpayer regularly pays insurance premiums throughout the entire reporting period in small amounts. Then, when submitting reports to Rosstat in 2018 for LLCs using the simplified tax system and individual entrepreneurs using the simplified tax system, taxes can be recalculated.

Reporting table for and for 2021

Also, the simplified tax system in 2021 has a special accountant’s calendar for the year, where the deadlines in the table are provided for different situations. The main rule in it is, of course, the simplest thing, to submit everything on time to prevent the occurrence of possible problems and errors at the tax authority.

Employee reports table

The following are separate reports for employees:

Report table when the corresponding database is present

There are also reports that are submitted only in cases where there is an appropriate database (if there is none, zero ones are not submitted):

The most important thing is that all the terms and dates listed above will not apply to every taxpayer, because not every one of them pays the taxes described in the relevant tax articles. Also, not everyone has a tax base specifically for such taxes, and accordingly is exempt from them.

So it is not a fact that under any circumstances the company will have to submit such a number of documents. But still, as everyone knows, late payment is punishable by a fine, and since no one wants to receive it, this means that you need to monitor and submit everything on time.

That is why every taxpayer, whether it is an LLC or an LLC, needs to know exactly and calculate the taxes he pays in order not to be late in paying them. And also submit a return on time with the appropriate information about these same taxes. The study of the table must be approached carefully, with an understanding of the matter, otherwise the accountant will not be able to obtain any useful information.

This might also be useful:

• Limit value of the base for calculating insurance premiums in 2018
• KBK for personal income tax in 2021
• Property tax under the simplified tax system in 2021

• Changes for individual entrepreneurs in 2021
• Changes to the simplified tax system in 2021
• simplified tax system for individual entrepreneurs in 2021

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Individual entrepreneurs

So, first of all, you need to understand why it is possible for an individual entrepreneur to reduce the tax percentage from six to zero. This can be done because Article 346.21 of the Tax Code of the Russian Federation applies in the simplified taxation system.

It reads: “Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount...”.

This is achieved through different insurance premiums. It works like this: the taxpayer makes small amounts of insurance contributions throughout the year, and when he submits reports as an individual entrepreneur without employees, he reduces the tax by the amount of these payments.

Objects of taxation under the simplified system

Compliance with the norms of tax documentation, deadlines and timely payment of contributions serves as a guarantor of the integrity of the taxpayer in the face of supervisory government organizations. How to report under a simplified individual entrepreneur and the calendar period for filing a reporting declaration for 2021 are described in accordance with the existing regulations of the Tax Code of the Russian Federation.

Based on the specific type of activity, tax rates for calculating deductions are provided to individual entrepreneurs to choose from:

• Object “Revenue” - 6%;
• Object “Income reduced by the amount of expenses” - 15%.

The privilege of independent choice allows an entrepreneur to simplify the financial burden of tax payments. The choice between taxable objects can be made annually, before December 31, by submitting information to the Federal Tax Service.

The tax rates of these accounting methods are much lower than the tax fees of the general taxation system, which has a positive effect on the working capital of the enterprise. The annual report of individual entrepreneurs to the tax office under the simplified tax system in 2021 is carried out in several stages, taking into account the presence or absence of employed workers.

Reducing the simplified tax system due to contributions for individual entrepreneurs and for employees

If you still have questions, you can talk about this in more detail. If an organization that operates under the simplified tax system “6%” for the reporting period gradually pays all the necessary insurance contributions for each employee and itself, then the advance payment goes into the amount of the tax reduction.

But this is where the issue of availability of workers comes into play. If their absence can help with a reduction from 6 to 0 percent, then the presence of employees allows you to reduce all tax payments by only half, even if all the necessary contributions were paid on time.

That is why for an individual entrepreneur, tax reduction is an attractive and optimal option, since it is not so difficult to implement, but the effect is great.

Individual entrepreneur reporting

The obligation to prepare reports arises for the company and individual entrepreneur from the moment of state registration. Even companies and individuals that have been registered as commercial entities, but are not yet running a business, are required to submit information about their activities to the regulatory authorities. They will have to submit a zero declaration within the established time frame, accompanied by an extract from the current account, clearly proving that during the reporting period the business existed only on paper.

Conventionally, all individual entrepreneur reporting can be divided into four main groups:

• according to the taxation system used;
• for other taxes;
• for employees;
• for cash transactions.

Deadlines for filing a declaration under the simplified tax system for individual entrepreneurs

Reporting for an LLC using the simplified tax system and a declaration using the simplified tax system for the tax system do not have any special differences, except for a few lines when filling out. They also have the same deadlines for filing with the Federal Tax Service, so everything is easy to check and find out.

The only difference is that for individual entrepreneurs there are fewer tax items, which means it is easier to submit reports. Therefore, there is no need to worry too much about the number of deadlines.

Rules for filing a tax return

Payment deadline for the simplified tax system for individual entrepreneurs - when to submit a declaration

There are four types of deadlines for filing a tax return under the simplified taxation regime:

• in the usual time, the declaration is submitted to the Federal Tax Service only once at the end of the working year;
• closure of IP. For those entrepreneurs who decide to deregister their business, there is also a deadline for submitting the last declaration;
• transition to another tax system. Individual entrepreneurs switching from the simplified tax system must also submit a simplified declaration for the last accounting year. The deadline for submitting reports is tied to the date of transition to another system;
• loss of the right to use the simplified system. Here, filing a declaration depends on the quarter in which the right to the simplified tax system was lost.

Declarations to the Federal Tax Service

Reporting on other taxes

Since individual entrepreneurs can conduct almost any activity, in the process they have obligations to pay and submit reports on other taxes. For example:

• transport tax;
• land tax;
• water tax;
• payments for the use of subsoil.

Transport and land taxes are paid by individual entrepreneurs based on notifications from the tax authority. There is no need to file returns for these types of taxes.

The water tax declaration is submitted quarterly, as are calculations of payments for the use of subsoil.

Individual entrepreneur reporting to Rosstat

Since statistical authorities collect data on the activities of companies, individual entrepreneurs also need to report to them on their activities. But there is one point here - not all entrepreneurs are required to report to Rosstat, but only those that are on its lists. And here a fair question arises - how to find out that an individual entrepreneur is on these lists? Everything here is extremely simple - Rosstat itself will send a notification, all the reporting forms that need to be filled out, and even instructions for filling them out. The frequency of reporting depends on the size of the business. Individual entrepreneurs that are not on Rosstat’s lists report once every five years.

Statistical authorities study and collect information on the performance of enterprises

Video: how to submit individual entrepreneur reports through the “Legal Taxpayer” service for free

Reporting in a simplified mode for individual entrepreneurs is a crucial moment when running your business. Serious fines, blocking of accounts, hassle and demands from tax authorities can negatively affect a small commercial enterprise. Therefore, it is recommended to keep abreast of changes in tax legislation and approach this issue carefully.

• Author: Ellina Rozhkova
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49 years old, higher education (philologist, journalist, marketing). I have experience working both in individual entrepreneurship and in large corporate businesses. Rate this article:

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The difference between individual entrepreneurs reporting on the simplified tax system with a 6 and 15% tax rate

If the cost portion is significant, it may be beneficial to switch to paying 15% of the income remaining after deducting expenses. Reporting used in this mode is a little more complicated in practice, but those who use it have the opportunity to reduce payments to the budget by reducing the tax base.

For both taxation options, it is possible to get advice on how to generate a report yourself, and completely free of charge. If desired, the customer can instruct a specialized company to send it to the Federal Tax Service.

When an individual entrepreneur does not report and does not pay taxes

There are life situations when an individual entrepreneur does not have the opportunity or time to conduct his own business activities. Then the merchant may temporarily not pay tax and insurance fees to the state budget, and also not submit reports.

Such periods include:

• caring for a child under the age of one and a half years, and know that such a grace period is given for a period of no more than six years in total for all children;
• patronage for a disabled person of the first group, a disabled child, an elderly person aged 80+ years;
• service in the armed forces (without contract service);
• departure of an individual entrepreneur abroad with her husband or wife on a long business trip for civil service (no more than five years);
• leaving for a military husband to an area where business activities are impossible (maximum 5 years in total);
• bankruptcy of an individual entrepreneur by decision of an arbitration court;
• a court decision recognizing a tax or insurance debt as hopeless with its subsequent write-off.

During this period, there should be no movement of funds in the individual entrepreneur’s current account. Please note that if the tax authorities see that an individual entrepreneur who is on exemption still conducted his business affairs and earned money from the individual entrepreneur, the fiscal controller will collect from the violator the entire amount of the debt for the entire period retroactively.

And although Article 430 of the Tax Code of the Russian Federation does not require individual entrepreneurs to provide documentary evidence of such life circumstances, we recommend that before considering yourself exempt from the obligation to report to the tax authorities and pay fees to the budget, you notify the Federal Tax Service about your right. The best option is to prepare and send to the inspection a documentary base confirming the fact that private businesses are legally exempt from reporting and paying taxes. Then you won’t have to go to court to prove that you are right and pay penalties and fines.

Results of changes in legislation regarding the calculation of insurance premiums

Federal Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” introduced amendments to Article 430 of the Tax Code of the Russian Federation in terms of indicating a fixed amount of contributions for pension and health insurance :

In 2021:

• For pension insurance (if annual income does not exceed 300,000 rubles) – 26,545 rubles
• For health insurance (regardless of income) – 5,840 rubles

In 2021:

• For pension insurance (if annual income does not exceed 300,000 rubles) – 29,354 rubles
• For health insurance (regardless of income) – 6,884 rubles

KBC for insurance premiums of individual entrepreneurs “FOR YOURSELF” in 2018-2019

What is a zero declaration

Officially, the Tax Code of the Russian Federation does not use the concept of “zero” for declarations, but in practice this concept is well known and is even mentioned in letters from the Ministry of Finance. Zero is called reporting in which there are no significant numerical indicators, for example, income of individual entrepreneurs or amounts of tax payable. Instead they are filled with dashes or zeros.

Not only declarations under the simplified tax system, but also for personal income tax, VAT, profit and other regimes where tax is calculated from income received can be zero. But there cannot be a zero declaration on UTII, because real income is not taken into account for calculating tax here. If there is a corresponding physical indicator on the imputation in the reporting quarter, tax will have to be paid.

There are no special forms for zero declarations for each regime. Reporting is submitted in the same form as declarations with significant numerical indicators. In addition, a single simplified declaration has been developed, which allows you to report the absence of taxable objects for several taxes at once. We'll tell you more about it below.

Prepare a simplified taxation system declaration online