How to fill out and submit a zero UTII declaration for an individual entrepreneur: instructions and sample

Payers of the single tax on imputed income report their income quarterly. The reporting campaign in this mode is short - only 20 days after the end of the quarter.

If the deadline falls on a weekend, it is moved to the first working day. Accordingly, the deadlines for submitting the UTII declaration in 2021 are as follows:

• for the 1st quarter – April 20, 2020;
• for the 2nd quarter – July 20, 2020;
• for the 3rd quarter – October 20, 2020;
• for the 4th quarter – January 20, 2021.

Note! tax regime has been abolished since 2021 . Payers of UTII need to choose another taxation option. On January 20, 2021, the last UTII declaration is submitted.

You can fill out the UTII declaration by hand, on a computer or using a specialized service. If you have chosen the option of preparing your own reports, then you can download the form valid in 2021 and view sample completions here.

And for those who want to simplify and speed up the preparation of their UTII declaration, we recommend using our online service. We will tell you how to work in it in this article.

Prepare a UTII declaration for only 149 rubles

Deadlines for submitting the declaration in 2021

Reports are submitted no later than the 20th day of the month following the reporting month. Since no dates this year fall on weekends, the following dates will not be postponed:

IMPORTANT!

Starting from 2021, the EVND will be cancelled.

To understand which regime you should switch to, use the special tool “Comparison of tax regimes” in the 1C: BusinessStart program.

TRY IT FOR FREE

Declaration form

The form was approved by Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / [email protected] dated June 26, 2018. The same order approved the procedure for filling out the UTII declaration. Compared to the previous version, the report now contains a table for filling out data on the CCP used: based on this data, the individual entrepreneur has the right to reduce the amount of tax. Section 4 looks like this.

from ConsultantPlus

Amounts spent on the purchase of cash registers are included in section 3 - in a specially created field 040.

The document is generated in the form of PDF or TIF files; they are very convenient for filling out and further processing, as they are machine readable. How to submit UTII for the 4th quarter of 2021, if the number of employees exceeds 100 people, exclusively in electronic form via telecommunication channels.

Checks of updated declarations

After receiving the updated declaration, the tax office has the right to check the period for which it was submitted. To do this, they begin an on-site inspection. It can even cover a period that extends beyond the three calendar years preceding the year the decision on the inspection was made.

We also note that during a desk audit of the clarification in which the amount of UTII was reduced, the tax office may require clarification. They must be submitted within five days.

If you submit an updated declaration two years after the deadline established for the initial declaration, then during a desk audit the tax office has the right to request:

1. primary and other documents confirming changes in information in the relevant indicators of the declaration;
2. analytical tax accounting registers on the basis of which such indicators are formed, before and after their changes.

Fines for late submission of UTII declarations

The standard fine for failure to submit a UTII return on time is 5 percent of the accrued tax. The fine cannot be more than 30 percent of the tax amount and cannot be less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

Where to submit the declaration

They submit the declaration either at the place of registration or at the place of business activity. The requirement that the UTII tax return for certain types of activities be submitted to the Federal Tax Service at the location (or registration for individual entrepreneurs) is presented only if the organization or individual entrepreneur is engaged in:

• delivery and distribution trade;
• passenger and freight transportation;
• placement of advertising.

If there are separate divisions that fall under the jurisdiction of one tax office, they submit only one UTII declaration.

Many controversial issues arise when opening separate units in different areas of the city or outside it. In this case, where should I submit reports and should I re-register with each tax authority in whose jurisdiction the activity is conducted?

According to the explanations given in the letter of the Federal Tax Service No. GD-4-3/1895 dated 02/05/2014, the organization is required to register with each tax authority in whose department the territory in which the business activity of a separate division is conducted is located. It is necessary to submit reports to these Federal Tax Service quarterly. For example, in the resolution of the Seventeenth Arbitration Court No. 17AP-10551/2014 dated 09.09.2014, the judges refer to Art. 83 of the Tax Code of the Russian Federation, which states that it is necessary to register separate divisions at the place of their activities. Organizations using UTII in this case are required to submit a declaration to each tax office at the place of registration. You can fill out the UTII declaration online for free in the taxpayer’s personal account on the website of the Federal Tax Service of Russia.

If organizations are registered in different municipal districts, but are served by one Tax Inspectorate, they create a single declaration and submit it to this branch of the Federal Tax Service.

Use the free instructions from ConsultantPlus to correctly fill out or check your UTII declaration.

What to do if there was an error in the declaration?

If for some reason a mistake was made in the declaration and it was you who noticed it, then you need to do the following:

1. Make a new calculation and pay the difference to the budget
2. File a correct corrective tax return. To do this, you need to indicate the correction number on the title page, for example, “1–”

bukhproffi

Important! It is necessary to correct errors in the declaration in this way, and not vice versa. In this case, the tax office does not charge fines and penalties for late payments.

You might be interested in:

Code of type of entrepreneurial activity UTII in [year] year and basic profitability

Sample filling

In the updated declaration form, the barcodes on some pages have changed. The changes look like this:

• 0291 4015 on the title page is replaced by 0291 5012;
• 0291 4022 section 1 replaced by 0291 5029;
• 0291 4039 section 2 replaced by 0291 5036;
• 0291 4046 section 3 is replaced by 0291 5043.

Keep in mind when generating a report: it is possible to reduce the calculated quarterly tax by the amount of insurance premiums paid by an individual entrepreneur with employees. In this case, it is correct to show a single tax reduced by 50%.

Let's look at an example of filling out a UTII declaration with step-by-step instructions for generating a report.

Title page

All taxpayers must fill out the title page of the report. At the top of each sheet there are fields for the TIN and KPP of the legal entity. Entrepreneurs indicate only the TIN. The “Adjustment number” field is filled in. If the report is primary, it should be marked with “0—”. When submitting updated information, depending on its quantity, indicate “1—”, “2—” and so on.

The tax period in the declaration is provided separately for each quarter:

• 21 — report for the 1st quarter;
• 22 — report for the 2nd quarter;
• 23 — report for the 3rd quarter;
• 24 - report for the 4th quarter.

Thus, if we report for the 4th quarter, we set the code to 24.

Section 1

Section 1 reflects the amounts of tax payable calculated in sections 2 and 3. If the activity was carried out in territories whose jurisdiction is different tax inspectorates, then the tax amount is set for each OKTMO. To find this value in the total tax amount, the indicator in line 050 of section 3 is multiplied by the ratio of the tax amount for one OKTMO to the total UTII for the tax period.

Regarding the rules for filling out the report, consider the following:

• if the OKTMO code is less than 11 characters, then the procedure for filling out the UTII declaration requires filling out the cells from left to right, and in cells with empty familiar spaces, putting dashes (25003451– – –). The same applies to the TIN;
• When filling out a declaration on a computer and printing it out on a printer, it is allowed that there are no frames for familiar signs and dashes if they do not contain values.

IMPORTANT!

In connection with the coronavirus pandemic, taxes on the single tax on imputed income were forgiven for some entrepreneurs, and therefore certain rules were introduced for filing reports. But there are no concessions for entrepreneurs in the 4th quarter, and therefore the algorithm for filling out UTII declarations for affected industries remains the same for all payers.

Section 2

Fill out the second section for each type of business activity and for each OKTMO. According to clause 5.1 of the procedure for filling out the declaration, it is necessary to fill out the second section for each object so that the value of the physical indicator does not exceed the established limit.

Please note that all codes that are included in the report are contained in the appendices to the procedure for filling it out. They do not coincide with OKVED2 codes, for example:

• 01 - household services;
• 02 - veterinary services, etc.

Basic profitability indicators are established by Article 346.29 of the Tax Code of the Russian Federation. A physical indicator is the area according to documents, the number of employees, vehicles, seats or retail spaces. To calculate the tax, you will need coefficients K1 and K2. For 2020, K1 is 2.005. It has increased compared to the last two years. You can check K2 with your tax office, as it is established by local authorities.

Section 2 of the UTII declaration contains columns indicating the date of registration or deregistration. They are filled out by organizations that newly registered during the quarter or those who ceased activities permitted on UTII before the end of the year. In these cases, the tax base of the single tax is adjusted to the number of calendar days worked. To calculate the tax base for an incomplete month, its value is divided by the number of calendar days in the month and multiplied by the days actually worked.

The tax base for the month is calculated according to the well-known formula: the product of the basic profitability by the physical indicator and coefficients K1 and K2.

To find the amount for the quarter, add up the resulting figures for all three months, and then multiply this amount by the tax rate of 15%. The result is shown on line 110.

In section 2, line 105 “Tax rate”, you must indicate the single tax rate, taking it from regional acts, or the 15% rate specified in the Tax Code, if the authorities of the constituent entity of the Russian Federation have not established special conditions in the region.

Section 3

In the third section, the taxpayer's characteristics are first indicated. This is done to reduce the tax on insurance premiums. Entrepreneurs who do not have employees have the right to reduce the tax by the full amount of insurance premiums actually transferred for themselves during the quarter. In line 005 of section 3 they put code 2.

For organizations and individual entrepreneurs with employees, the code is 1. Entrepreneurs with employees also have the right to include insurance premiums paid for themselves in the reduction amount, but, like organizations, they reduce the tax only to 50%.

In line 010, enter the sum of lines 110 of all completed second sections (for all OKTMO and types of activities). In lines 020 and 030, each category of payers reflects the insurance premiums transferred during the quarter. For payers making payments to employees, line 020, in addition to contributions to the Pension Fund and Social Insurance Fund, includes:

• temporary disability benefits paid at the expense of the employer (except for illness due to an industrial accident) for the first three days of illness;
• contributions for voluntary personal insurance of employees transferred during the quarter to licensed insurance organizations. These amounts reduce UTII only if the insurance payment is not more than the amount of benefits paid at the employer’s expense for the employee’s temporary disability for the first three days.

In line 040, indicate the costs of purchasing the cash register. These costs reduce the amount of UTII. This should include the sum of all values ​​in lines 050 of section 4.

Line 050 reflects the amount of tax payable minus contributions and expenses for the purchase of cash registers (line 040).

Section 4

This is a section of the declaration where only individual entrepreneurs enter data (organizations do not need to fill it out, dashes are added).

The lines are filled in very simply:

• 010 — cash register model (make sure it is included in the cash register register);
• 020 — serial number of the cash register (look for it in the documentation);
• 030 — CCP registration number (assigned by the inspection);
• 040 — registration date;
• 050 - expenses for the purchase of cash registers (maximum 18,000 rubles).

Sample zero declaration on UTII for individual entrepreneurs

Individual entrepreneur Ivan Illarionovich Savvateev is registered as a UTII payer. Type of activity - provision of motor transport services for the transportation of goods. 1 truck was used in the activity. In March 2021, he sold the vehicle, but did not deregister as a payer. Thus, for the 3rd quarter of 2019, he is required to submit a declaration by October 22. The entrepreneur follows the position of the Federal Tax Service and submits a zero declaration.

The declaration consists of a title page and three sections.

1. Fill out the title page:

• at the top of this sheet, as well as all other sheets of the report, fill out the TIN;
• tax period = 22 (Appendix 1 of the Rules for filling);
• code of place of provision = 120 (Appendix 3 of the Rules for filling).

2. Fill out section 1.

In this section, we fill in only the OKTMO code. The tax amount, as shown by the sample zero report on UTII for individual entrepreneurs, in our case is equal to zero and we put a dash in line 020. Look for the OKTMO code in the Federal Address System service.

3. Fill out section 2.

Line 010 is filled out in accordance with Appendix 5 of the filling procedure. We put code 05 in it.

Next, fill in the address of the activity and OKTMO. We indicate the basic yield in accordance with Art. 346.29 of the Tax Code of the Russian Federation, coefficient K1 - in accordance with Order of the Ministry of Economic Development of Russia dated October 30, 2018 N 595 (for 2021 it is equal to 1.518), K2 - in accordance with Art. 2 of the Law of St. Petersburg dated June 17, 2003 No. 299-35. In the lines indicating the physical indicator, tax base and calculated tax, we put dashes.

4. Fill out section 3.

Since the individual entrepreneur does not have employees, we enter 2 in line 005. If in the reporting quarter the individual entrepreneur paid insurance premiums, then they must be indicated in lines 020 and 030. Savelyev I.I. paid fixed insurance premiums in the amount of 5,000 rubles. In line 040 we put a dash.