The deadline for submitting UTII reports is in 2021. Payment and submission of UTII declaration

Changes in 2021

There were no fundamental changes in the timing of reporting, tax payment and the procedure for its calculation in 2021. But the indicator of the deflator coefficient K1, which forms the amount of tax, has changed. From January 1, 2021 it is equal to 1.868.

In addition, from July 1, 2021, LLCs and individual entrepreneurs (with hired staff) engaged in retail trade and catering are required to install online cash registers. The remaining UTII payers (including individual entrepreneurs without staff, working in the field of trade or catering) received a deferment for a year, i.e. they have the right to install a cash register from July 1, 2021.

In connection with the obligation to install an online cash register, legislators have introduced a benefit for individual entrepreneurs on the “imputation” - a tax deduction for the purchase of a cash register and its maintenance in the amount of 18,000 rubles. per unit of equipment. The form of the declaration form is also being revised. It will have to contain lines intended to reflect information on cash registers, but for now entrepreneurs will attach an explanatory note to confirm the deduction.

The nuances of filling out payment slips for paying UTII

When filling out a payment order for payment of UTII, you need to pay attention to the following points:

• In field “104” the KBK is entered. It should be noted that the imputation codes remain the same. You can view the KBK for UTII for indicating taxes, penalties, fines or interest on the payment in this and this materials.

• In field “105” the OKTMO code is recorded, which corresponds to the type of activity of the “imputed person”.

In the “110” field there is no need to indicate the characters “NS” or “PE”, as well as other previously provided abbreviations for this field. The need to cancel filling out this detail is due to the fact that this information can be seen from the KBK. For a sample of filling out a payment order for the payment of UTII, see here.

Deadlines for paying UTII in 2021:

In case of non-payment of tax, the fine established by Article 122 of the Tax Code of the Russian Federation will be 20% of the tax amount. In case of intentional non-payment, the fine will double to 40%. If the tax is paid but late, only penalties will be charged for each day of delay.

What taxes are still paid on imputation?

The UTII payer, in addition to the single tax, must pay other tax payments and fees, because he is exempt only:

• from VAT (except for cases where the obligation of a tax agent arises, the import of goods and the issuance of an invoice with VAT);
• property tax (except for cadastral tax);
• income tax (for organizations) and personal income tax (for individual entrepreneurs).

What payments to the state can still be made by the “imputed person,” as described in the material “How much taxes should I pay on UTII?” . Using this material, it should be borne in mind that from 2021, insurance premiums, which until this year were subject to the provisions of the law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ and paid to the funds, are paid to the Federal Tax Service.

Sample of filling out the title page

Let's talk about the procedure for filling out the UTII declaration for the 3rd quarter of 2020 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.

Methods for filing a UTII declaration

The UTII declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note

: to submit a declaration
through a representative
- individual entrepreneur, it is necessary to issue a notarized power of attorney, and for organizations to issue a power of attorney in simple written form (with the signature of the head and seal).

note

, when submitting a declaration in paper form, some tax inspectors may require:

• attach the declaration file in electronic form on a floppy disk or flash drive;
• print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Zero UTII declaration

Zero declarations for UTII cannot be submitted

.

The UTII tax is calculated not on the actual profit received, but on the income imputed by the state, so regardless of whether you are actually conducting business or not, you will have to pay taxes and submit a declaration in any case.

There were no physical indicators during the quarter

Even if you had no physical indicators for a good reason (there was a fire, an employee got sick) and you managed to submit a declaration with “zero” indicators, then by law this will be considered a violation and you will have to eliminate them by submitting an updated declaration with an additional amount of tax.

In general, the state’s position on “zero” UTII declarations is quite simple: if there is no activity, then write an application for deregistration, and if it is, then pay taxes and submit normal declarations.

Deadlines for submitting reports for the 2nd quarter of 2021

We have prepared a taxpayer reporting calendar for the 2nd quarter of 2021.

Save it for yourself so you don’t have to look for it later. It’s convenient to share on social networks - you won’t lose it yourself, and you’ll help your friends. Under the header there are buttons for Facebook, VKontakte, Odnoklassniki and Twitter. To the right there are buttons to save the reporting schedule for the 2nd quarter of 2021 to “favorites” or to the diary on “Clerk”. You can also print the table.

And use our Google taxpayer calendar, which will remind you of the need to submit a particular report.

Table. Deadlines for submitting reports for the 2nd quarter of 2018

The reporting deadlines for the 1st quarter of 2021 can be found in this table.

Where to submit the UTII declaration

Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business

.

When providing services such as:

• delivery or peddling retail trade;
• advertising on vehicles;
• provision of motor transport services for the transportation of passengers and cargo;

It is impossible to unambiguously determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service at their place of residence, and organizations at their location (legal address).

Several points on UTII with one type of activity

If you have several points on UTII with the same activity in one municipality

(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.

If you have several points on UTII with the same activity in different municipalities

(with different OKTMO), then you need to submit your own declaration to the tax office of each entity, while you do not need to summarize the physical indicators and fill out several sheets of the second section.

Several types of UTII activities

If you are engaged in several types of UTII activities in the territory under the jurisdiction of one Federal Tax Service, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).

If you are engaged in several types of UTII activities in different municipalities, then you must submit your own declaration with the required number of sheets of section 2 to the tax office of each entity.

What is the deadline to submit a UTII declaration if you worked for 1 month in the 3rd quarter?

If you, as a UTII payer, worked for only 1 month in the 3rd quarter, for example July (from the 1st to the 31st), and were deregistered in the manner prescribed by the code, are there any special rules for filing a UTII declaration in this case in not provided for in tax legislation.

You will have a lot of time to submit UTII reports - from August 1 to October 20. That is, the generally established procedure is applied - based on the results of the 3rd quarter, the UTII declaration is submitted no later than October 20.

The procedure for submitting a UTII declaration upon liquidation of an individual entrepreneur is discussed on the forum

However, remember that:

• To deregister, you need to submit an application to the tax authorities - the code allocates 5 days for this procedure from the date of termination of UTII activity;
• at the end of the 3rd quarter, calculate UTII not for the entire quarter, but only for the actually worked period from July 1 to July 31 (the date of deregistration) - this date will be considered the date of termination of UTII activity indicated in the application (clause 3 of Article 346.28 of the Tax Code of the Russian Federation ).

Is reporting on UTII submitted if there were no activities in the 3rd quarter?

If in the 3rd quarter of 2021 there was no activity under UTII, but the taxpayer did not deregister, then it is necessary:

• Submit on time a zero UTII return for the 3rd quarter of 2020 with zero tax;
• Deregister with the tax office for UTII if the activity is not carried out.

Let's give an example if an enterprise temporarily suspended its activities in the 3rd quarter of 2021 and provided reports with zero indicators in the second quarter, and at the same time an application for deregistration under UTII was not submitted to the tax authority:

• By October 20, 2021, submit reports to the tax office with zero indicators, which must coincide with the data for the 2nd quarter according to UTII reporting;
• Pay tax exactly the same as was paid in the second quarter of 2021.

How often do I need to report on UTII and pay tax?

In order not to receive claims from controllers, it is important for the taxpayer using UTII to remember two important calendar dates:

• The 20th day of the month following the expired quarter - no later than this date, submit to the tax authorities your UTII declaration for the expired quarter;
• The 25th day of the month following the end of the quarter - no later than the specified date, the tax reflected in the declaration must go to the budget.

If the deadline for submitting a declaration or paying a tax falls on a weekend (non-working) day, it is shifted to the next closest working date. Since October 20, 2021 is a Sunday, taxpayers have 1 additional day to prepare their return because... The deadline has been moved to 10/21/2019.

Taking into account the quarterly frequency of reporting and payment of UTII, in the period from 01/01/2019 to 12/31/2019, the UTII taxpayer will need to submit 4 UTII declarations and pay the tax to the budget 4 times on time.

We consider UTII

Let's look at an example of how to calculate tax and fill out a UTII declaration. Let the individual entrepreneur Anton Andreevich Pavlov be engaged in the transportation of goods, the business is registered in the city of Reutov, Moscow region (at the place of registration of the individual entrepreneur). He has 3 vehicles that he uses for transportation. And also 2 hired workers, for whom the individual entrepreneur pays 60,000 rubles in insurance premiums per quarter.

The table shows the information needed to calculate the tax, as well as the sources for obtaining it.

The specified parameters are used in the formula to determine the amount of tax for the month: DB x FP x K1 x K2×15%. If the physical indicator did not change during the quarter, then the resulting amount is multiplied by 3, resulting in UTII for the quarter. The following deductions apply:

• if an individual entrepreneur does not have employees, then he deducts from the tax amount the contributions transferred for himself in the reporting quarter. You can reduce the tax to zero.
• if there are employees (our option), then you can take into account contributions for them and for yourself in an amount of no more than 50% of the tax.

Who can apply UTII

Individual entrepreneurs and legal entities have the right to switch to UTII for certain types of activities. A complete list of activities is presented in Article 346.26 of the Tax Code of the Russian Federation, but this list is adjusted in each region.

The use of UTII is a voluntary decision of each taxpayer. This taxation system is applied at will to a certain type of activity, if it is on the approved list. UTII can be used simultaneously with other taxation systems, for example with the simplified tax system.

UTII is applied if the taxpayer carries out:

• Domestic services;
• Veterinary services;
• Motor transport services, namely passenger and freight transportation, repair and maintenance of vehicles, provision of parking spaces for vehicles, etc.;
• Retail trade, which is carried out through shops, pavilions, provided that the area of ​​the sales floor does not exceed 150 square meters for each facility, as well as facilities of a stationary retail chain without a sales area and facilities of a non-stationary retail chain;
• Catering services through organizations whose service room area does not exceed 150 square meters for each facility, as well as if they do not have a customer service room;
• Advertising services that are placed on advertising structures, as well as advertising on both the internal and external surfaces of vehicles;
• Provision of temporary accommodation, the total area of ​​which does not exceed 500 square meters
• Providing rental services - a retail outlet or a plot of land.

Also, in order to switch to UTII for certain types of activities, individual entrepreneurs and legal entities must meet certain conditions, namely:

• The number of employees should not exceed 100 people;
• The share of participation in the authorized capital of the enterprise of other enterprises is no more than 25%.