Tax Declaration on USN. Zero declaration on USN. Zero Declaration of Usn.

In early January, I have already given the instructions for filling the declaration on USN 6%. Who is interested - you can. But there was considered the situation on the example of the activity of one PI with numbers. And how to fill in the declaration, if there were no activities during the year? Or an entrepreneur or organization combined, for example: USN and UNVD. And according to the "inlets", the activity was carried out, but no "simplified" - no.

We will fill in this report, as always, in the program "". Check that the OKVED and OCTMMO fields are filled in the program settings, and organizations still have a head. We choose the reporting period - "2014 year". Next, in the "Documents" menu, we choose the "Tax Reporting" item. Press the button "Add" and looking for our declaration. Choose it and proceed to fill.

Title List Filling Sample

On this sheet, we need to fill the field "Tax Performance" field. We choose the value - "34". All other fields should be filled automatically, but check does not hurt.

Entrepreneur if a declaration is submitted personally, nothing else indicates. If the declaration is fed through a representative, then in the field "The accuracy and completeness of the information specified ..." we put "1", and "2", as well as indicate the name of the representative. And in the field "Name of a document confirming the authority of the representative", we indicate data on a power of attorney, for example "notarial power of attorney AA 123456 of January 15, 2015."

An accountant that fills the declaration of LLC must indicate: if the director gives reporting personally - "1" and the name of the director; Either - "2", the name of the representative and the data on the attorney, for example: "General Power of Attorney No. 123 of 30.11.2014."

Filling section 1.1

Entrepreneurs without workers in the line "102" indicate - "2", and organizations (LLC) - in any case, "1", because In the state they have a director (even if he does not receive salary). If, for example, IP carries out activities translated on UNVD and there are workers on it, and there were no activities, we indicate "2".

Stages 140-143 reflect the paid insurance premiums that reduce the accrued tax of 6%. We have nothing to reduce, so we do not specify anything here.

As always, I'll find the F5 buttons - for recalculation and F6 - for verification, and our Declaration is ready. It remains to sign, if necessary, put the print and pass the declaration to the tax inspection.

The tax return on USN is a document of financial statements provided by taxpayers, the incomes of which are subject to a unified taxation system, in the manner and deadlines provided for by the current legislation of the Russian Federation (Art. 26.2 of the Tax Code). The form of the declaration is unified and can be changed in accordance with changes in legislation, which is enshrined by the relevant order of the Federal Tax Service of Russia.

Thus, the form of the tax return for 2014 was approved and has a code on the CBD classifier 1152017. The peculiarity of the current form is that it provides for individual sections for taxpayers with the object "Revenues" and "income minus costs".

In general, the ONS declaration contains a title page, section 1 with two subsections, section 2 with subsections 2.1 and 2.2 and section 3. The first section contains information about the tax amount according to the taxpayer. In the second section, the tax was calculated, based on the information provided by the business entity. The third section displays data on the targeted use of property, works, services obtained as charity, as well as targeted earnings.

It should be noted that a simplified tax system is a special tax regime combining income tax, VAT, property tax and tax of individuals. A single tax is paid at rates of 6% and 15% and can be applied by taxpayers whose income during the reporting period did not exceed 60 million rubles, and the average number of employees - 100. At the same time, the residual value of fixed assets of companies should not exceed 100 million rubles. , and taxpayers who lead their activities under the partnership treaty can use a unified taxation system only at a rate of 15%.

The reporting period for the provision of a declaration on USN is a calendar year. The declaration can be framed, as well as in electronic or printing form. Submitting the document follows the place of registration of the taxpayer personally, using the postal service or Internet resource. When filling out the document, it should be remembered that for the correct compilation, first of all, data should be added to the sections of the first and second sheet, and then begin to fill the title.

Organizations on USN are obliged to provide a declaration for 2014 to 31 March 2015 inclusive, individual entrepreneurs - until April 30. According to pp 1, 2 tbsp. 119 of the Tax Code of the Russian Federation provides a penalty for not the declaration of the declaration in the tax authority in the amount of 5% of the tax amount payable, based on the declaration data, for each month, from the day established for its presentation, but not more than 30% and at least 1000 rub. However, it should be noted that the amount of the fine for not the presentation of the tax declaration for more than 180 days is not established.

Lombard - Dialogue

Founder Dmitry Viktorovich Topilin

The company has demonstrated a high level of professionalism, organized and responsibility in fulfilling its obligations under the contract. All reporting documents are provided on time. The company's management is always available, friendly and openly in the discussion of production issues.
Our company is ready to recommend LLC SFOT Finance as a reliable provider of services for working with "1C" programs and a reliable accounting and tax accounting consultant.

Specialists of the company Soft Finance LLC carried out automation of the pawnshop accounting system and jewelry salons based on 1C.
The company has demonstrated a high level of professionalism, organized ... and responsibilities when fulfilling their obligations under the contract. All reporting documents are provided on time. The company's management is always available, friendly and openly in the discussion of production issues.
Our company is ready to recommend LLC SFOT Finance as a reliable provider of services for working with "1C" programs and a reliable accounting and tax accounting consultant.

Rushing Group

CEO IGOR Sadovnichy

Ruskay Group LLC is grateful to Soft Finance for highly qualified and professional work on the implementation of the task of developing and supporting an automated accounting system. We hope for the further successful development of our business relationships.
I want to wish you success, good luck and well-being!

Ruskay Group LLC is grateful to the company "Soft Finance" for highly qualified and professional work on the implementation of the task of developing and supporting an automated accounting system .... We hope for the further successful development of our business relationships.
I want to wish you success, good luck and well-being!

General Director Anna Pathersova

The company "Soft Finance" throughout many years of cooperation performs work in Eyrena for the development and maintenance of information systems. All work is carried out on a contractual basis. During all this time, Soft Finance has established itself solely on the positive side. The company's employees have high qualifications and excellent communications, which allows us to solve problems quickly, efficiently and in scheduled time.
We recommend the company Soft Finance LLC as a reliable and competent partner.

The company "Soft Finance" throughout many years of cooperation performs work in Eyrena for the development and maintenance of information systems. All work is carried out on a contractual basis. For all this time ... The company "Soft Finance" has established itself exclusively on the positive side. The company's employees have high qualifications and excellent communications, which allows us to solve problems quickly, efficiently and in scheduled time.
We recommend the company Soft Finance LLC as a reliable and competent partner.

Crystal - Bohemia

Director Makarov Gennady Andreevich

The company's employees with whom we interact are professional are attentive, ready at any time to help us resolve all the difficult moments arising during collaboration.
It is very pleasant to deal with competent specialists promptly responding to our requests. Thank you!

We thank for highly qualified and professional work on the performance of tasks to support and refine the program "1C", as well as for the development of the site.
The company's employees with whom we interact, ... Professional, attentive, ready at any time help us resolve all the difficult moments arising during collaboration.
It is very pleasant to deal with competent specialists promptly responding to our requests. Thank you!

Gallery doll anastasia chizova

Deputy Director for Public Relations Popova Taisiya Aleksandrovna

Our company expresses a great gratitude to Soft Finance LLC for the development of the site. It was not easy, specialists took into account all our wishes. Guys are great! ..

Infolio design

Founder Mamuka Natsipashvili

With Soft Finance, we have been working for a long time. Employees - masters of their business. Work at the highest level in the mode of development and support of the site. As a result of the collaboration, we received a site in the agreed deadlines and for a good price. We continue to cooperate in supporting the site. We thank the team for many years of cooperation and fruitful work.
Soft Finance LLC One of the most reliable partners!

With Soft Finance, we have been working for a long time. Employees - masters of their business. Work at the highest level in the mode of development and support of the site. As a result of the collaboration, we received a site in the agreed deadlines ... And for a good price. We continue to cooperate in supporting the site. We thank the team for many years of cooperation and fruitful work.
Soft Finance LLC One of the most reliable partners!

Eni-Neuto LLC

Chief Accountant Elena Lesogore

We cooperate with Soft Finance company since 2005. During this time, Soft Finance company has become our regular partner and an assistant in matters of accounting and tax accounting, reporting and even information support and maintenance of accounting software. Company employees are always in touch and are ready to assist at any time. Our company is grateful for the long-term cooperation of Soft Finance.
The Eni-Neuto company is one of the leading world oil companies, which owns a network of gas stations in Russia under the AGIP brand.

We cooperate with Soft Finance company since 2005. During this time, Soft Finance company has become our regular partner and assistant on issues of accounting and tax accounting, compiling ... Reporting and even information support and maintenance of accounting software. Company employees are always in touch and are ready to assist at any time. Our company is grateful for the long-term cooperation of Soft Finance.
The Eni-Neuto company is one of the leading world oil companies, which owns a network of gas stations in Russia under the AGIP brand.

OJSC "Institute for Research and Design Engineering Fatics" Mosinzhproekt "

Chief Accountant Tatyana Ryzhova

We work with "Soft Finance" since 2009. During this time, the company's employees have proven themselves as competent specialists in the field of implementing and automating management accounting. We have gone with them the way from the registration of the system of accounting for the incomplete production of our institute for the research and design of engineering structures and communications, selection and implementation of software for automation of accounting and experimental exploitation. The company "Soft Finance" was our faithful assistant, "right hand." We introduced an automated system of incomplete production system in a short time!
Mosinzhproekt OJSC expresses the sincere thanks to the Soft Finance company for the quality of the services provided.

We work with "Soft Finance" since 2009. During this time, the company's employees have proven themselves as competent specialists in the field of implementing and automating management accounting. We went with them ... From setting the system of accounting for the incomplete production of our institute for the research and design of engineering structures and communications, selection and implementation of software for automation of accounting and experimental exploitation. The company "Soft Finance" was our faithful assistant, "right hand." We introduced an automated system of incomplete production system in a short time!
Mosinzhproekt OJSC expresses the sincere thanks to the Soft Finance company for the quality of the services provided.

OJSC RITEK

Head of Information Technology Department Alexander Favorsky

We work with Soft Finance company since 2004. In the field of accounting and tax accounting, recruitment and reporting, we can always rely on the experience and professionalism of the company "Soft Finance". It is because of this that a trust relationship has developed between us!
OJSC RITEK from the whole of the heart thanks the company "Soft Finance" and hopes for further mutually beneficial cooperation!

RITEK OJSC is a subsidiary of JSC LUKOIL, has a developed branch network in the regions of Russia. The main activity of the company is oil production in Western Siberia and the Republic of Tatarstan.
... We work with Soft Finance company since 2004. In the field of accounting and tax accounting, recruitment and reporting, we can always rely on the experience and professionalism of the company "Soft Finance". It is because of this that a trust relationship has developed between us!
OJSC RITEK from the whole of the heart thanks the company "Soft Finance" and hopes for further mutually beneficial cooperation!

Payers "Simplified" by the end of the year will be waiting for a new change: Declaration on USN for 2014 surrenders on a new form. The new form approved the FTS of Russia by order No. MMB-7-3 / [Email Protected] 04.07.14

What is the difference between the new form from the old?

1. Unlike the previous one, in the new form there will be six pages instead of three. This form will already be required for 2014.

2. Sheets of the declaration for each object of taxation are filled separately.

If the company applies USN mode "Revenues", sections 1.1 and 2.1 are filled. If the company works on "Simplified" with the object "Revenues minus expenses" - sections 1.2 and 2.2.

Until this time, data on different tax objects were filled in one section. Companies only affixed different codes - 1 or 2.

3. In the new form of a declaration on USN in sections 2.1 and 2.2, when calculating the tax, the indicators fit into a growing outcome for each reporting period - the first quarter, half a year, nine months.

Thus, companies with the object "Revenue" fill the amounts of income and payments (contributions, benefits) to which the tax is reduced. And companies with the object "Revenues minus expenses" - income, costs and losses.

Until now, with the calculation of advances on USN, many questions arose, and when checking, the tax authorities often requested the book of income and expenses to reconcile their calculation. Now the decryption does not have to do - everything will be visible in the declaration.

4. For each reporting period in a new form, you can indicate your tax rate. Such a need arises, for example, if the company pays advances on one rate, and then its location has changed, and advances began to be accrued at another region.

5. The new declaration on USN in 2014 includes another section - Section 3. This includes data on the use of targets. Who should fill in Section 3? This section is designed to fill in budget and charitable organizations. Until this period, the company's data passed a sheet of 7 income tax declarations, which was determined in the letter of the Ministry of Finance of Russia No. 03-11-06 / 2/25803 of 07/04/13.

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You can use the online service directly on our website directly on our website directly to automatically calculate and form a declaration on HSN for the 2018 and 2019 year in PDF and Excel formats.

Note: The form of the tax return (when report for 2018), the procedure for its completion and the format of delivery in electronic form are approved by the Order of the Federal Tax Service of Russia of 02.26.2016 No. MMB-7-3 / [Email Protected]

FREE Consultation on Taxes

Samples of filling declaration

Declaration of USN "Revenues minus costs" (sample filling).

Terms of delivery of the declaration on the USN

Declaration on USN is provided once a year - after each tax period. The quarterly reporting on the USN is not provided, but quarterly need to not forget to pay advance payments.

The deadline for the commissioning of the declaration on USN for 2018 in 2019:

• for individual entrepreneurs - April 30, 2019.
• for organizations - April 1, 2019.

Note: The deadline for the commissioning of the declaration on the USN for organizations in 2019 was postponed to April 1, as March 31 falls on the day off - Sunday.

The deadline for the delivery of the declaration on USN for 2019 in 2020:

• for individual entrepreneurs - April 3020.
• for organizations - March 31, 2020.

noteIn the event of the closure of the IP or the elimination of the organization, the declaration must be passed on the period up to the 25th day of the month following the one in which the activity was discontinued (according to the notification filed to the tax authority).

FREE Consultation on Taxes IP

Penalties for late settlement of the DC-Declaration

The following fines are provided for the late commissioning of the declaration on USN:

• if the tax of USN was paid - 1 000 rubles;
• if the tax tax is not paid - 5% tax amountto be paid on the basis of this declaration, for each full or incomplete month from the day established for its presentation, but not more than 30% of the specified amount and at least 1 000 rubles.

Instructions for filling the declaration

Official instructions for filling the USN declaration you can download on this link.

Basic rules of filling declaration

1. When filling in the ACN declaration, it is required to indicate the amounts of advance payments (tax) of the USN, which you would have to pay correctly (i.e. in theory), and not those that you paid or did not really benefit. In the situation with insurance premiums, on the contrary, only actually paid amounts are indicated. Fines and penalties in the declaration are not reflected.

2. The declaration provides separate partitions for USN 6% and USN 15% (Section 1 and Section 2). Payers of USN "Revenues" fill the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying a trading collection), Section 3. Usn payers "Revenues minus costs" fill the title page, section 1.2, section 2.2, section 3 .

3. Section 3 is filled only if IP or LLC received property, work, services under charitable activities, targeted receipts, targeted financing (full list is provided in Appendix No. 5 of the official instruction on the USN declaration).

4. It is more convenient to fill first the second section, and only then the first.

5. All amounts are indicated in the entire rubles according to the rules of rounding.

6. All indicators are recorded, starting from the first (left) cell, however, if any cells on the right remained empty - they are put into them.

7. If the amount is zero or the data for filling the field is missing, in each cell there is a dummy.

8. All pages must be numbered.

9. Only sheets are printed, which relate to your type of activity (USN "Revenues" or "Revenues Minus Costs"). Those. Empty pages do not need to take.

10. Signature and signing date in Section 1.1 (for UPN "income") or in Section 1.2 (for USN "revenues minus expenses") must coincide with the data specified on the title page.

11. Printing is necessarily affordable only by organizations that work with it. At the same time, the impression is put only on the title page at the signature site.

12. It is not necessary to sew or fasten the declaration (the main thing is not to spoil the paper carrier, i.e. fit clips, but the stapler, etc. it is better not to use).

Title page

Field Inn" IP and organizations indicate the INN, in accordance with the certificate received on registration in the tax authority. In the organizations, the Inn consists of 10 digits, so when filling it is necessary in the 2nd cells to put dashings (for example, "5004002010-").

Field KPP" Fill only organizations.

Field Correction number" It is set: "0-" (if for the tax period the declaration is rented for the first time), "1-" (if it is the first correction), "2-" (if second), etc.

Field Tax period (code)" The tax period code is specified for which the declaration is surrendered:

• "34" - if the Declaration is rented following the calendar year;
• "50" - with the closure of IP or (reorganization) of the organization's liquidation;
• "95" - in connection with the transition to another taxation regime;
• "96" - with the termination of the activities of USN.

Field Reporting year" This field records the year (tax period) for which the declaration is provided. Those. If you pass it in 2019 for 2018, you need to write 2018.

Field It seems to the tax authority (code)" You can find out the IFX code. Also, IP can find this code in the notification of registration with the tax authority, and organizations in the notice of registration of the Russian organization.

Field at the location (accounting) (code)" IP write "120", the organization "210".

Field Taxpayer" An individual entrepreneur writes completely surname, name, patronymic. Organizations are written their full name.

Field Code of the type of economic activity on OKVED" Specify any code from the activities of USN activities. You can find this code in an extract from EGRIP (EGRUL) or a new OKVED classifier.

note, When applying for a declaration of USN for 2018, this code must be specified in accordance with the new version of the OKVED. You can translate code from the old edition to a new one with the help of our service to match the OKVED codes.

Field Reorganization form, liquidation (code)"And field" INN / CPP reorganized organization" These fields fill out only organizations in case of their reorganization or liquidation.

Field Contact phone number" Indicated in any format.

Field On pages" Typically, the declaration consists of three pages, so it needs to write "3-".

Field with appropriate documents or copies" Here the number of sheets in the documents that are attached to the declaration (for example, the attorney of the representative). If there are no such documents, then put dashing.

Block " Power of Attorney and Completeness of the information specified in this Declaration».

In the first field, it is necessary to indicate: "1" (if the declaration signed by the IP or the head of the organization), "2" (if the representative of the taxpayer signed).

In the remaining fields of this block:

• If the Declaration gives the IP, then he needs to put only the signature and the date of signing the declaration.
• If the declaration is an organization, then you must specify: last name, first name, patronymic of the head in the field "Surname, name, patronymic full" and put the signature and the date of signing a declaration.
• If the Declaration gives the representative, then you need to specify: last name, first name, patronymic of the representative of the taxpayer in the field "Surname, name, patronymic full", put a signature, date of signing a declaration and specify the name of the document confirming the authority of the representative.

Section 2.1.1 (for taxpayers on USN "Revenues")

Row "102". Specify "1" (if IP or LLC has completed payments to individuals, i.e. were hired employees) or "2" (if IP worked alone in the past year).

Rows 110 - 113. The amount of income is indicated by a growing outcome:

Row "110"

Row "111"

Row "112"

Row "113"

Rows 120 - 123. The tax rate is indicated (since 2016 it can be reduced by regions to 1%):

Row "120". Specify the tax rate for the first quarter.

Row "121". Specify the tax rate per half.

Row "122". Specify the tax rate for 9 months.

Row "123". Specify the tax rate for the year.

Rows 130 - 133. The amount of income amount and tax rates for the corresponding period is calculated and indicated.

Row "130" row 110 x string 120/100.

Row "131" row 111 x string 121/100.

Row "132" row 112 x string 122/100.

Row "133" row 113 x string 123/100.

Row 140 - 143. Specify the incremental summary of the amount of tax deductions that reduce the advance payments and tax calculated above.

Row "140"

Row "141"

Row "142"

Row "143". Specify the amount of tax deduction for the year (the amount for the first, second, third and fourth quarter).

noteIf you made payments to individuals (in line 102 indicated "1"), then by law you cannot reduce the advance payments and tax tax more than half. Therefore, in this case, you will have to ensure that:

• row 140. Not more than rows 130/2 2;
• row 141. Not more than rows 131/2 2;
• row 142. Not more than rows 132/2 2;
• row 143. Not more than rows 133/2 2.

IP did not pay payments to individuals (in line 102 indicated "2") can reduce the advance payments and tax completely. Therefore, strings 140 - 143 may be equal (but not exceed) strings 130 - 133, respectively (if enough of the amount of deduction).

Section 2.1.2 (for taxpayers on USN "Revenues" paying a trade fee)

IP and organizations that are payers of trading collection, in addition to section 2.1.1 will have to additionally fill out this section 2.1.2. Note that it consists of two sheets, and its first sheet is filled almost identically to Section 2.1.1.

First section of section 2.1.2

Rows 110 - 113. Indicates the amount of income by a growing outcome from the type of activity of USN, in respect of which the trade fee is established. If you are engaged in trading activities, then duplicate the income specified in section 2.1.1.

Row "110". Specify the amount of income for the first quarter.

Row "111". Specify the amount of income per half (the amount for the first and second quarter).

Row "112". Specify the amount of income for 9 months (the sum for the first, second and third quarter).

Row "113". Specify the amount of income for the year (the amount for the first, second, third and fourth quarter).

Rows 130 - 133. The amount of income amount and tax rate from Section 2.1.1 is calculated and indicated.

Row "130". Calculate and specify the advance payment for the first quarter: row 110 x String 120 sections 2.1.1 / 100.

Row "131". Calculate and specify the advance payment in the first half of the year: row 111 x String 121 sections 2.1.1 / 100.

Row "132". Calculate and specify the advance payment for 9 months: row 112 x String 122 sections 2.1.1 / 100.

Row "133". Calculate and specify the tax per year: row 113 x String 123 sections 2.1.1 / 100.

Rows 140 - 143. indicate the incremental summary of the amount of tax deductions that reduce the advance payments and tax calculated above.

Row "140". Specify the amount of tax deduction for the first quarter.

Row "141". Specify the amount of tax deduction for half a year (the amount for the first and second quarter).

Row "142". Specify the amount of tax deductions for 9 months (the sum for the first, second and third quarter).

Row "143". Specify the amount of tax deduction for the year (the amount for the first, second, third and fourth quarter).

Please note if you made payments to individuals (in line 102 indicated "1"), then by law you can not reduce the advance payments and tax of USN more than half. Therefore, in this case, you will have to ensure that:

• row 140 was not larger line 130/2;
• row 141 was not larger line 131/2;
• row 142 was not larger line 132/2;
• row 143 There was no more string 133/2.

IP did not pay payments to individuals (in line 102 indicated "2") can reduce the advance payments and tax completely. Therefore, strings 140 - 143 may be equal (but not exceed) strings 130 -133, respectively (if enough of the amount of deduction).

Second section of section 2.1.2

Rows 150 - 153. Specify the incremental summary of the total trading fee for the corresponding period.

Row "150". Specify the amount of the trading collection paid for the first quarter (the amount for the first and second quarter).

Row "151". Specify the amount of the trading collection paid for the first half of the year (the amount for the first, second and third quarter).

Row "152". Specify the amount of the trading collection paid for 9 months (the amount for the first, second and third quarter).

Row "153". Specify the amount of the trading collection paid for the year (the amount for the first, second, third and fourth quarter).

Rows 160 - 163. The sums of the paid trading collection are indicated, which reduces the advance payments and tax calculated above.

Row "160" rows 130. (This section) - rows 140. rows 150. rows 130. (from section 2.1.1) - rows 140. rows 130. (This section) - rows 140. row 150..

Row "161". Check if the condition is true: the result rows 131. (This section) - rows 141. (this section) must be less rows 151.and should also be less or equal to the result rows 131. (from section 2.1.1) - rows 141. (From section 2.1.1). If the condition is valid, then specify the result rows 131. (This section) - rows 141. (this section), otherwise, simply specify row 151..

Row "162". Check if the condition is true: the result rows 132. (This section) - rows 142. (this section) must be less rows 152.and should also be less or equal to the result rows 132. (from section 2.1.1) - rows 142. (From section 2.1.1). If the condition is valid, then specify the result rows 132. (This section) - rows 142. (this section), otherwise, simply specify row 152..

Row "163". Check if the condition is true: the result rows 133. (This section) - rows 143. (this section) must be less rows 153.and should also be less or equal to the result rows 133. (from section 2.1.1) - rows 143. (From section 2.1.1). If the condition is valid, then specify the result rows 133. (This section) - rows 143. (this section), otherwise, simply specify row 153..

Section 1.1 (for taxpayers on USN "Revenues")

Row "010", row "030", row "060", row "090". In these lines, the OCTMO Code of the SIP Residence or Place (Legal Address) LLC is indicated. At the same time, only string 010 must be filled in obligatory. Rows 030, 060 and 090 are filled, if during the year the entrepreneur has changed his place a residence or organization has changed its location. Otherwise, they are put into battles.

Row "020". If you are not a payer of the trading collection, then just calculate the formula row 130. – row 140. And if the result turned out more zero, then specify this amount.

row 130. (from section 2.1.1) - row 140. (from section 2.1.1) - row 160. (From section 2.1.2) and if the result turned out more zero, then specify this amount.

Row "040" row 131. – row 141. – row 020.

If you pay a trading collection, then calculate the formula row 131. (from section 2.1.1) - row 141. (from section 2.1.1) - row 161. (from section 2.1.2) - row 020. And if the result turned out more zero, then specify this amount. With a negative result, in this line, you need to put fiwers, and the resulting value (without a minus sign) is transferred on time 050.

Row "050"

Row "070". If you are not a trading fee, then calculate the formula row 132. – row 142. – row 020. – row 040. + row 050.

If you pay a trading collection, then calculate the formula row 132. (from section 2.1.1) - row 142. (from section 2.1.1) - row 162. (from section 2.1.2) - row 020. – row 040. + row 050. And if the result turned out more zero, then specify this amount. With a negative result, in this line it is necessary to put dirty, and transferring the value (without a minus) to 080.

Row "080"

Row "100". If you are not a trading fee, then calculate the formula row 133. – row 143. – row 020. – row 040. + row 050. – row 070. + row 080.

If you pay a trading collection, then calculate the formula row 133. (from section 2.1.1) - row 143. (from section 2.1.1) - row 163. (from section 2.1.2) - row 020. – row 040. + row 050. – row 070. + row 080. And if the result turned out more zero, then specify this amount. With a negative result, in this line, you must put dashing, and transferring the value (without a minus) to 110.

Row "110"

Section 2.2 (for taxpayers USN "Revenues minus costs")

Rows 210 - 213. Indicates the amount of income by a growing outcome:

Row "210". Specify the amount of income for the first quarter.

Row "211". Specify the amount of income per half (the amount for the first and second quarter).

Row "212". Specify the amount of income for 9 months (the sum for the first, second and third quarter).

Row "213". Specify the amount of income for the year (the amount for the first, second, third and fourth quarter).

Rows 220 - 223. It is indicated by the amount of expenses by a growing result (here you can also include the difference between minimal tax and tax, calculated in the general order paid in previous years):

Row "220". Specify the amount of expenses for the first quarter.

Row "221". Specify the amount of expenses per half (the amount for the first and second quarter).

Row "222". Specify the amount of expenses for 9 months (the sum for the first, second and third quarter).

Row "223". Indicate the amount of expenses for the year (the sum for the first, second, third and fourth quarter).

Row "230". If you had a loss for previous years, then specify the amount to which you want to reduce the tax base. At the same time, the income above must exceed the costs of the reporting year.

Row 240 - 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):

Row "240". Calculate by formula string 210 stroke 220 And specify the amount of the tax base for the first quarter. With a negative result, in this line, you need to put a dashboard, and the resulting value (without a minus sign) is transferred on time 250.

Row "241". Calculate by formula string 211 stroke 221 And specify the amount of the tax base for half a year. With a negative result, in this line, you need to put dashing, and transferred to the obtained value (without a mark of minus) on time 251.

Row "242". Calculate by formula row 212 - line 222 And specify the amount of the tax base for 9 months. With a negative result, in this line, you must put the docking, and the resulting value (without a minus sign) is transferred on time 252.

Row "243". Calculate by formula row 213 - line 223 - line 230 And specify the amount of the tax base for the year. With zero meaning This line is set "0". With a negative meaning In this line, you need to put dirty, and transferring the value (without a minus) to 252.

Rows 250 - 253. The amounts of losses are indicated if any of the rows 240 - 243 turned out to be negative:

Row "250". Filled in the row value 240 (without a minus sign), if it turned out negative.

Row "251". Filled in the row value 241 (without a minus sign), if it turned out negative.

Row "252". Filled in the row value 242 (without a minus sign), if it turned out negative.

Row "253". Filled in the row value 243 (without a minus sign), if it turned out negative.

Rows 260 - 263. Indicate the price of the tax rate on the reporting (tax) period acting in your region (the subjects of the Russian Federation have the right to set a bid from 5% to 15%). In most subjects, a rate of 15% is used.

Rows 270 - 273. The work of the tax base for the corresponding period and tax rate is calculated and indicates. If in lines 240 -243 docking, then in the corresponding lines 270 - 273, you also need to put dirty.

Row "270". Calculate by formula row 240 x string 260: 100 And specify the advance payment for the first quarter.

Row "271". Calculate by formula row 241 x string 261: 100 And specify the advance payment per half.

Row "272". Calculate by formula row 242 x string 262: 100 And specify the advance payment for 9 months.

Row "273". Calculate by formula row 243 x string 263: 100 And specify the tax per year.

Row "280". Calculate by formula row 213 x 1/100 And specify the minimum tax.

noteThe line 280 needs to be filled, even if, by the end of the year you are not required to pay the minimum tax.

Section 1.2 (for taxpayers USN "Revenues minus costs")

Row "010", row "030", row "060", row "090". In these lines, the OCTMO Code of the SIP Residence or Place (Legal Address) LLC is indicated. At the same time, only a line of 110 should be filled in obligatory. Rows 030, 060 and 090 are filled, if during the year the entrepreneur has changed his place residence or the organization has changed its location. Otherwise, they are put into battles.

If the OCTMO code consists of 8 characters, then three free cells on the right are filled with docking (for example, "12345678-"). OKTMO code you can learn using.

Row "020". Specify the value from rows 270..

Row "040". Calculate by formula row 271 - Row 020 And specify the amount of advance payment for half a year. With a negative result, in this line, you need to put fiwers, and the resulting value (without a minus sign) is transferred on time 050.

Row "050". Filled in the value from the previous line 040, if the value in it turned out less than zero, otherwise dumped.

Row "070". Calculate by formula row 272 - Row 020 - Row 040 + Row 050 And specify the sum of the advance payment for 9 months. With a negative result, in this line it is necessary to put dirty, and transferring the value (without a minus) to 080.

Row "080". Filled in the value from the previous line 070, if the value in it turned out less than zero, otherwise downtakes.

Row "100". Calculate by formula row 273 - Row 020 - Row 040 + Row 050 - Row 070 + Row 080 And specify the amount of tax for the year. With a negative result, in this line, you must put dashing, and transferring the value (without a minus) to 110.

Row "110". Filled in the value from the previous line 100, if the value in it happened less than zero, otherwise dumped.

Row "120". Filled if the value of the string 280 turned out to be greater than the value of the line 273. Calculated by the formula row 280 - Row 020 - Row 040 + Row 050 - Row 070 + Row 080. With a negative result, in this line, it is necessary to put dirty in this line, and transferring the value (without a minus mark) to 110. This means that at the expense of the minimum tax you count the paid advance payments (it is necessary to provide in the IFNS in an arbitrary form a statement about the standings to which Attach copies of documents confirming the payment of advance payments).

Section 3.

This section is reference and introduced since 2015 in the new declaration of USN.

Taxpayers who did not receive property (including cash), work, services under charitable activities, targeted receipts, targeted financing (paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation) Section 3 is not necessary.

Where to submit a declaration of USN

Declaration is submitted to the Tax Inspectorate:

• IP - at the place of their residence;
• Ltd. - at the place of its location (legal address of the main office).

The address and contact details of your IFTS can be found using this service.

Methods for submitting a declaration of USN

The declaration on the USN can be served in three ways:

1. In paper form (in 2 copies) in person or through its representative. One copy will remain in the tax, and the second (with the necessary mark) will be given back. This paper will serve as a confirmation that you have passed the declaration.
2. By mail registered departure with the description of the investment. In this case, an invention of attachments should remain (indicating the referenced declaration) and the receipt, the number in which the date of delivery of the declaration will be considered.
3. Electronically on the Internet (under the contract through one of the electronic document management operators or service on the FNS website).

Note: To submit a declaration through representative - IP must issue a notarial power of attorney, and organizations write a power of attorney in simple writing (with the signature of the head and print).

noteWhen submitting a declaration in paper form, some IFTS may require:

• attach a declaration file in electronic form on a diskette or flash drive;
• print on the Declaration a special barcode that will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, their failure can lead to an unsuccessful attempt to pass the declaration.

Zero Declaration of Usn.

To fill the zero declaration on the USN "Revenues" need:

1. Title sheet Fill out in the usual way.
2. In section 1.1, fill in the lines 010, 030, 060, 090 (see the instruction above).
3. Section 2.1.1 Fill out a string 102.

To fill the zero declaration on the USN "income minus costs" need.