Sample of filling out the EUND for individual entrepreneurs: form according to KND 1151085

In the course of carrying out financial and economic activities, the entrepreneur is obliged to report to regulatory authorities on business results. Individual entrepreneurs’ reporting varies depending on the type of taxation regime chosen. In order to simplify document flow, tax legislation introduced the possibility of submitting a single simplified tax return. However, not all entrepreneurs have the right to use this type of reporting. To be able to submit an EUND, you must meet certain criteria. The conditions preceding the filing of the declaration, as well as a correct example of filling out the Unified National Tax Code for individual entrepreneurs, are presented in the article.

What is a single declaration and when can it be submitted?

EUD is a reporting form designed to simplify the reporting process to the Federal Tax Service as much as possible for those taxpayers who did not conduct business during the reporting period.
The essence of the EUD is that it is submitted instead of zeros for a set of taxes, for which the taxpayer must report within the framework of the taxation regime applied by him. Both enterprises and individuals can submit the EUD. In order to replace zeros for several taxes with EUUD, the following conditions must be met (Article 80 of the Tax Code of the Russian Federation):

during the period for which the EUD is formed, there must be no cash flows for the reporting taxpayer - both in bank accounts and in cash;
for taxes that a taxpayer pays under the applicable tax regime, there must be no objects of taxation.

For more information about when you can submit the EUD, read the material “Tax reporting period in a single simplified declaration” .

How to fill out a zero report according to the simplified tax system

There are no special provisions for filling out a zero declaration under the simplified tax system. But some features are:

put dashes in all cells with cost indicators;
do not forget to indicate the tax rate for the simplified tax system: it is 6 percent (for the object “Income”) and 15 percent “Income minus Expenses”;
Provide OKTMO inspection of the Federal Tax Service of Russia at the location of the LLC (place of residence of the individual entrepreneur).

When filling out a zero declaration according to the simplified tax system using software when printing it on a printer, it is permissible to have no frames for familiar signs and dashes for unfilled cells (clause 2.4 of the General requirements for the procedure for filling out a simplified tax declaration).

Also note that all text data is written in CAPITAL letters and symbols.

Failure to conduct business does not exempt merchants on the simplified tax system from transferring fixed insurance premiums for themselves from the minimum wage (letter of the Ministry of Labor dated December 18, 2014 No. 17-4/OOG-1131). But in Section 2.1.1 of the zero declaration for individual entrepreneurs on the simplified tax system in 2021, they are not listed without employees. The fact is that it is incorrect to reflect contributions that exceed the calculated (and it is zero) tax (clause 6.9 of the Procedure for filling out a declaration under the simplified tax system, approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99).

In general, filling out a zero declaration under the simplified tax system for individual entrepreneurs in 2021 coincides with how LLCs do it.

If at least 1 person worked for an individual entrepreneur in 2021, then the declaration must be filled out according to the same rules as for organizations. If the simplified individual entrepreneur did not hire anyone in 2021, then in line 102 “Taxpayer Sign” of Section 2.1.1, code “2” is needed, which symbolizes the tax inspectorate about an individual entrepreneur without staff;

What taxes does a single declaration replace?

The EUD, according to the formation procedure (approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n), can be submitted instead of calculations and declarations for which the reporting period is a year or a quarter. You cannot submit a UUD for those taxes for which reporting is monthly.

ConsultantPlus experts explained what is the responsibility for erroneously submitting a EUD instead of a tax return. Get trial access to the system and switch to the Ready-made solution for free.

At the same time, the EUD does not need to be submitted for those taxes for which the person reporting is not a taxpayer. Let's look at the algorithm for making a decision on filing a EUD using an example.

The individual entrepreneur was registered in this capacity on 04/16/2021. A special tax regime has not been established, that is, individual entrepreneurs on OSNO. Let’s assume that as of June 30, 2021, the individual entrepreneur met all the conditions under which the EUD is submitted. For the 2nd quarter of 2021, individual entrepreneurs need to report to the Federal Tax Service on VAT. There is no need to report for all other quarterly taxes.

IMPORTANT! Filing an EUD is a right, not an obligation.

That is, an individual entrepreneur can decide whether to file a zero VAT tax or submit a EUD. VAT is submitted only electronically, that is, an individual entrepreneur will need to either issue an electronic signature certificate for himself, or use the services of someone who, by proxy, will send reports for him. In this case, the EUD can be submitted in paper form either in person or by mail. Our individual entrepreneur decided to form a EUD and send it by mail to the Federal Tax Service.

IMPORTANT! For a simplified tax return, the zero deadline for submission is until the 20th day of the month following the ended reporting period. That is, the deadline for submitting the EUD may differ from the deadline for submitting the tax(s) included in it.

For more information about which declarations and calculations you can submit the EUD, see the article “What does a single simplified tax return replace?” .

NOTE! Contributions to compulsory insurance of employees (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund) are not considered taxes. Even though they are now administered by the Federal Tax Service. Therefore, information on contributions is not included in the EUD. According to them, in the absence of a salary, you should submit a zero calculation to the Federal Tax Service and 4-FSS for injuries in social insurance.

Submission deadlines

The simplified declaration is submitted within the same time frame as standard reporting. The reporting period is established by OSNO or another taxation system. The standard deadline for submission is within 20 days from the end of the reporting period, which can be calculated for a quarter, a year, 6 and 9 months.

In certain cases, reporting is submitted only for the calendar year, in particular when working under the simplified tax system or filing reports on annual income.

When submitting a declaration quarterly, the legislation of the Russian Federation provides for the following dates:

1st quarter	No later than April 20
2nd quarter	No later than July 20
3rd quarter	No later than October 20
4th quarter	No later than January 20

If the last day for submitting reports is a weekend or holiday, then the deadline is extended until the first working day following the weekend.

In practice, a complete lack of income and financial transactions for individual entrepreneurs or organizations is not so common. Therefore, not all taxpayers can submit zero reporting under the EUD, but only those who have sufficient grounds to use such a form.

Despite this, the EUD form is convenient for newly opened companies that have not yet started their business activities, but are required to report on paid or unpaid taxes in any case.

Can a single simplified declaration be non-zero?

The EUD cannot be non-zero. This follows both from the meaning of this type of reporting and from the form of the declaration. It does not provide columns where you could enter numerical data.

EUD is a confirmation of the absence of an object of taxation, and not a tax to be paid. For example, if you had turnover not subject to VAT during the reporting period, which must be recorded in the VAT return, you can only submit a VAT return. In this case, you cannot submit the EUD.

If you have access to ConsultantPlus, check whether you filled out the EUD correctly. If you don't have access, get a free trial of online legal access.

Who rents

Zero reporting can be submitted by enterprises or individual entrepreneurs who have nothing to reflect in their tax return for the billing period. Typically, this situation arises at the time of temporary cessation of the company’s activities, which does not require the closure of the legal entity.

The report is submitted not only in cases of lack of income, but also in cases of lack of cash transactions, drawing up reports of completed work and other invoices.

The EUD form is optional. The declaration can be submitted in the standard form of the current tax system.

The use of a simplified reporting form, like other preferential regimes, implies compliance with standard requirements and conditions that are established by law and specified in the Tax Code.

Main requirements:

the absence of an object that forms the tax base, as well as any operations related to this object;
complete freezing of the movement of funds on the company’s active accounts. Even a minimal amount will cause the need to submit reports in the prescribed manner.

Despite this, the requirements have some nuances and limitations. So, in the event of an erroneous transfer of funds to the current account of an individual entrepreneur or enterprise. In this case, you can use the EUD if you prove a translation error.

If an individual entrepreneur or the head of an organization is not sure that transactions on the current account for the tax period were carried out, then you should contact the bank with a request to present the corresponding statement.

Payment for bank services for using an individual account or making a payment through a cash desk to a single employee of an enterprise is also considered a movement of funds. As a rule, in such cases, zero reporting is not accepted.

What are the general requirements for filling out a single declaration?

The EUD can be filled out both on paper and electronically. When forming on paper, the following requirements must be observed:

the EUD form can be filled out on a computer and printed;
When filling out manually, use a blue or black pen;
The EUD is filled out in block letters;
the error is corrected as follows: the incorrect value is crossed out (with one line so that it is clear that it has been crossed out), then the correct value is entered next to it and certified with a signature and seal (if any);
erasures and puttying are not allowed.

You can fill out the EUD for 2021 on our website:

The EUD has 2 sheets. The first sheet is filled out by everyone submitting this declaration. He contains:

details of the taxpayer and his Federal Tax Service;
a tabular part where data on taxes are entered, in exchange for which the EUD is submitted;
Also in the tabular section you need to enter for each tax the number of the chapter of the Tax Code of the Russian Federation by which this tax is regulated.

IMPORTANT! Only 4 taxes are placed in the table on sheet 1 of the EUD at a time. In a situation where there are suddenly more reported taxes, you need to fill out the second sheet of 1 EUD.

Sheet 2 of the EUD is intended to reflect additional data about an individual - not an individual entrepreneur. Individual entrepreneurs and enterprises do not form it.

VAT

Required for individual entrepreneurs and organizations on OSNO

Sample zero VAT return

example and zero tax return form

Sample of filling out a zero VAT return.XLS

How to fill out zero VAT reporting?

Change the values highlighted in red in the declaration to your own. You only need to fill out page 1 and page 2 in the VAT return

TIN: you need to enter it only on the main page, on the rest it will be added automatically. Checkpoint only for organizations, for individual entrepreneurs - dashes

By location (accounting) (code): Code 400 is always in the VAT return. This code value means that the declaration is submitted at the place of registration of the taxpayer.

Tax period (code): 21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter (in case of liquidation - 51-I, 54-II, 55-III, 56-IV quarters)

OKATO codes are different for each region, enter your OKATO. The VAT BCC is the same for everyone.

Deadlines for filing a zero VAT return

I quarter — until 20.04, 2nd quarter. — until 20.07, III quarter — until 20.10, IV quarter. — until 20.01

There are no penalties for submitting a zero declaration or a zero VAT report. For delivery not on time - 1000 rubles.

Nuances and example of filling out a single declaration

The formation of the EUD has a couple of important nuances:

Tax period code. Indicated in the declaration details:

3 - if the tax period for tax is quarter (example - VAT);
3, 6, 9, 0 - correspond to the 1st quarter, half a year, 9 months and a full year for those taxes for which the tax period is a year, and the reporting period is a quarter and reporting is formed on an accrual basis for the year (example - income tax) .

Quarter number for quarterly taxes. Indicated in the tabular part of the declaration in column 4.

IMPORTANT! The year in the tabular section in column 4 is not marked in any way.

and you can view a sample EUD on our website: “Unified simplified tax return - sample for 2020” .

How to send to the Federal Tax Service

The report is sent to the territorial inspectorate of the Federal Tax Service. The inspection is determined by the location of the company or the place of registration of an individual entrepreneur or accountable individual. Submission form: paper or electronic.

If the average number of employees in an organization is less than 100 people, filling out a simplified tax return and submitting the form is carried out at the choice of the payer - on paper or by TKS. If the average headcount includes more than 100 people, then the report is submitted only electronically.

Results

The EUD can be passed if a number of conditions are met. The declaration can replace those taxes for which the reporting period is a quarter or a year. The EUD cannot be non-zero. The procedure for forming a EUD is quite simple, but has several nuances that must be observed. You can take the EUD form, get acquainted with a sample of how to fill it out, and also learn more about the nuances of forming and submitting a declaration on our website.

Sources:

Tax Code of the Russian Federation
Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What are the penalties for failure to submit or violation of preparation deadlines?

EUND is always a zero form according to KND 1151085, but fines are imposed for late filing or failure to submit it. The report reflects information on several taxes, therefore they are fined for each type of contribution, which is noted in KND 1151085 (Letter of the Ministry of Finance No. 03-02-07/2-190 dated November 26, 2007).

For each tax, 1000 rubles will be assigned (Article 119 of the Tax Code of the Russian Federation). For violation of deadlines or failure to submit a reporting form, a fine is imposed on the official from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

Statement of financial results (profit and loss)

Organizations required on OSNO

Sample zero profit and loss statement

example and form of a zero profit and loss statement

For 2015-2019, a new form is in force - filling out a statement of financial results (profit and loss).XLS (Ministry of Finance of the Russian Federation: Order 66n dated 07/02/10 (as amended on 04/06/2015))

How to fill out a profit and loss report?

Change the values highlighted in red in the declaration to your own. In general, the first page is the same as in the balance sheet.

Taxpayer Identification Number (TIN) and checkpoint: you only need to enter it on the main page; on the rest it will be added automatically.

The OKPO code is assigned at the time of registration of a legal entity and shows the type of activity. The form of ownership (according to OKFS) can be found here. The organizational and legal form (according to OKOPF) is here. Unit of measurement: thousand rubles. — OKEI code 384; million rubles — OKEY code 385. You need 384 as soon as possible.

Deadlines for submitting a zero profit and loss statement

I quarter — until 30.04, II quarter. — until 30.07, III quarter. - until 30.10, IV quarter (annual) - until 30.03

There are no penalties for providing a zero income statement. For delivery not on time - 200 rubles.

2-NDFL

The generation of a “zero” certificate in form 2-NDFL is not provided for by law. But you will most likely have to write an explanatory letter. It needs to justify the reason for non-accrual and non-payment of wages, because for a functioning company such a situation is impossible. Some tax authorities ask to provide a certificate from the bank that no salaries were accrued and no business transactions were carried out. If it is possible to prepare such a certificate in advance, it is better to take care of it. But in general, this case is not regulated by law, so it is necessary to proceed from specific circumstances, assessing, among other things, the legality of their occurrence.

3-NDFL

Required for individual entrepreneurs on OSNO

Sample zero declaration 3-NDFL

example and zero tax return form

New form for 2021 (for reporting for 2021,2017,2018). Declaration 3-NDFL.XLS (all sheets)

New form for 2021 (for 2015 reporting). Declaration 3-NDFL.XLS (all sheets)

New form for 2015 (for reporting for 2014). Declaration 3-NDFL.XLS (all sheets)

Old form for reports for 2010 Sample of filling out the zero declaration 3-NDFL.XLS (for 2010).

How to fill out 3-NDFL zero reporting?

Change the values highlighted in red in the declaration to your own. You only need to fill out page 1 and page 2 in the 3-NDFL declaration and leave section 1, section 6, sheet A, sheet B, sheets C, D1, G1 blank.

TIN: you need to enter it only on the main page, on the rest it will be added automatically.

Taxpayer category codes: Code 720 - individual entrepreneur; Code 730 - notary; Code 740 - lawyer; Code 760 - other individual; Code 770 - individual entrepreneur head of a peasant (farm) enterprise

Country code: Code 643 - Russia.

Document type code: Code 21 - passport.

Tax period (code): 34 (upon liquidation - 50).

Search for postal codes, OKATO and Federal Tax Service codes

Deadlines for submitting a zero declaration 3-NDFL

Once a year, until April 30

. For closed individual entrepreneurs, it is necessary to provide a declaration even for less than a full year.

There are no penalties for providing a zero declaration or a zero 3-NDFL report. For delivery not on time - 1000 rubles.

An individual entrepreneur must submit 4-NDFL to the tax office at the same time as 3-NDFL.

In 4-NDFL, the amount of estimated income for the year is written.

In the event of a significant (more than 50%) increase or decrease in income in the current tax period, individual entrepreneurs are required to submit a new 4-NDFL declaration

4-NDFL.XLS sample 55 kb. New uniform for 2011. Correct the data in red in the form to your own.

For employees

Individual entrepreneurs must still pay fixed contributions for themselves; individual entrepreneurs do not submit a report to the Pension Fund for themselves. Individual entrepreneur payment calculator

In organizations, the director is already an employee and must be accountable for. If the director’s salary is not calculated, then zero reporting is required.

Unified calculation of insurance premiums

We only fill out:

title page;
Section 1 “Summary of the payer’s obligations for insurance premiums”;
Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance to Section 1”;
subsection 1.2 “Calculation of contributions for compulsory health insurance”;
Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to section 1”;
Section 3 “Personalized information about insured persons” (and its subsections 3.2 and 3.2.2).

See here. sample zero calculation.

RSV-1

Sample zero RSV-1 (see full instructions, fill out by analogy and enter zeros in the accruals)

4-FSS

Sample zero 4-FSS

Zero balance

Organizations required on OSNO

Sample zero balance

example and zero balance form

For 2015-2019, there is a new form - filling out a zero balance. XLS (Ministry of Finance of the Russian Federation: Order 66n dated 07/02/10 (as amended on 04/06/2015))

How to fill out Zero Balance?

Change the values highlighted in red in the declaration to your own.

Taxpayer Identification Number (TIN) and checkpoint: you only need to enter it on the main page; on the rest it will be added automatically.

The balance sheet cannot be completely empty due to the authorized capital. The authorized capital, for example, is 10,000 rubles, then in the balance sheet liabilities in lines 1310 (Authorized capital), 1300 (Total for section III) and 1700 (Balance sheet) in the sample we put 10 (in the balance sheet data in thousands of rubles). In the balance sheet assets, depending on how the authorized capital was formed, if materials were added, then we put 10 in lines 1210 (Inventories), 1200 (Total for section II) and 1600 (Balance sheet) as in the example. If funds were deposited, then put in line 1250 (Cash), as well as 10, and in lines 1200 (Total for Section II) and 1600 (Balance).

If the authorized capital was deposited through the cash register (to the accountant), then they will need to be reflected in the balance sheet asset on line 1250 (Cash), and not 1210 (Inventories).

Deadlines for submitting zero balance

I quarter — until 30.04, II quarter. — until 30.07, III quarter. - until 30.10, IV quarter (annual) - until 30.03

There are no penalties for providing a zero balance sheet (report); the balance sheet cannot be completely empty due to the authorized capital. For delivery not on time - 200 rubles.