Example of filling out the form according to KND 1151085. Unified simplified tax return sample of filling

In accordance with the norms of the Tax Code of the Russian Federation, individual entrepreneurs and organizations have the opportunity to replace declarations for various taxes with one document - a single simplified tax return.

In our article we will look at when, where and how to submit this document, and will dwell on the main points of filling it out.

At the bottom of the page, the reader can download the 2019 unified simplified tax return form, as well as a sample for filling out this document.

In what cases is this declaration submitted?

A single simplified tax return in 2019 is submitted subject to certain conditions. Namely:

1. The taxpayer did not carry out cash transactions, or there were no cash flows in the current account.
2. The document can be submitted only for taxes for which there are no objects of taxation (for example, property, sale of services or goods).

Thus, the fulfillment of these conditions indicates that the taxpayer did not conduct business activities or is a newly registered individual entrepreneur who has just started working.

Deadlines for submitting declarations in 2019

The 2018 declaration must be submitted no later than January 20, 2019 according to KND form 1151085. A single simplified declaration must be submitted no later than the 20th day of the month following the expired quarter, as well as half a year, 9 months or a calendar year.

A single simplified declaration can be submitted only for the following types of taxes: VAT, income tax, simplified tax system, unified agricultural tax.

Filing a single simplified return for the above taxes is a right, not an obligation. An individual entrepreneur or LLC has the right to choose whether to submit simplified or zero returns for these types of taxes.

The deadlines for submitting a single simplified declaration in 2019 for VAT and income tax are as follows:

• for the first quarter - until April 20, 2019;
• for the second quarter - until July 20, 2019;
• for the third quarter - until October 20, 2019;
• for the fourth quarter - until January 20, 2020

For taxes whose reporting period is a month, EUND cannot be submitted. These taxes include excise taxes, mineral extraction tax and gambling tax.

Regarding the UTII declaration, this regime, in principle, does not provide for the filing of zero declarations. Even if you do not carry out actual activities, but are registered as a UTII payer, then the physical indicator (sq.m., number of vehicles or employees) is still there. Therefore, it is necessary to submit a UTII return and pay the imputed tax quarterly. In order not to pay imputed tax in the absence of activity, you simply need to deregister as a UTII payer. Entrepreneurs using the simplified tax system can choose which declaration to submit - a single simplified one or a zero one according to the simplified tax system.

Despite the fact that the reporting period for personal income tax is a year, filing a single simplified personal income tax return is not allowed. This is explained by the fact that individual entrepreneurs are required to submit income tax reports, regardless of the availability of income in the reporting period.

For example:

The individual entrepreneur was registered as an individual entrepreneur in October 2019. After 30 days after registration, the individual entrepreneur did not apply for the application of the simplified tax system, and by default ended up in the general taxation regime. Based on this, at the end of the year, the individual entrepreneur must report on two taxes: personal income tax and VAT. From the moment of registration as an individual entrepreneur, no activity was carried out and there were no objects of VAT taxation, including transactions. In order not to prepare VAT reports, an individual entrepreneur can submit a simplified return for this tax. But for personal income tax, individual entrepreneurs will be required to submit annual reports no later than April 30, 2020.

Please note that if the declaration is submitted for a calendar year, then in this case there is no need to submit it every quarter.

A sample of filling out a single simplified tax return is located at the bottom of this page. To fill out this document, entrepreneurs and organizations often use special online services and programs.

Place and methods of filing a declaration

A single simplified tax return in 2019 is submitted to the Federal Tax Service:

• LLC - at the location (at the legal address of the main office);
• Individual entrepreneur - at the place of residence.

There are two ways to prepare a single simplified declaration:

• in paper form, according to the letter of the Federal Tax Service dated April 4, 2014 No. GD-4-3/6132;
• in electronic format, according to the order of the Federal Tax Service dated August 20, 2007 No. MM-3-13/495).

The document can be submitted to the tax office in one of four ways:

1. Personally on paper (in two copies). One copy of the declaration remains with the tax office, the other (with a note) is given to the entrepreneur or organization.
2. By mail (registered item with a list of attachments). In this case, the receipt with the date of departure will be considered the date of filing the declaration.
3. Via the Internet (electronically). This can be done through the service on the Federal Tax Service website or through an EDF operator.
4. Through a representative. To do this, you need to draw up a notarized power of attorney (for individual entrepreneurs). Organizations draw up a power of attorney in simple written form. The document must be certified by the seal and signature of the head of the company or enterprise.

The Federal Tax Service, when submitting a declaration on paper, may require you to provide a declaration file in xml format on a floppy disk (flash drive) or print a barcode on the document that duplicates the data contained in the declaration. Please note that this requirement, based on the Tax Code of the Russian Federation, has no basis.

Filling out a single simplified tax return

The general requirements for filling out the declaration are as follows:

1. The document should be filled out on a computer or by hand (in blue or black ink).
2. You cannot correct mistakes made.
3. Individual entrepreneurs and organizations need to fill out only the first page. The second page is filled out by individuals who are not individual entrepreneurs and who do not want to indicate their TIN.

Filling out Page 1 of the declaration:

Field "TIN":

Organizations and individual entrepreneurs indicate the TIN according to the received certificate of registration with the Federal Tax Service. Please note that for organizations the TIN consists of 10 digits, so in the last two cells of the field you must put dashes (“1234567890-“).

Field "Checkpoint":

Individual entrepreneurs do not fill out this field. Organizations indicate the checkpoint (which was received at the location of the organization).

The “Document Type” field is indicated:

• “1 / — “ — if the declaration is submitted for the first time during the tax period);
• “3 / 1” - if this is the first correction;
• “3 / 2” - if the second correction.

Field "Reporting year":

In this field you must indicate the year for which the declaration is being submitted. The reporting period for each tax should be indicated below.

Field "Represented in":

The field indicates the name of the Federal Tax Service to which the individual entrepreneur or organization belongs.

After this it is written:

• full name of the organization;
• last name, first name, patronymic (in full, without abbreviations) when submitted by an individual (IP).

Field "OKATO code":

Field “Code of the type of economic activity according to the OKVED classifier”:

In this field you need to indicate the activity code according to the OKVED classifier. LLCs and individual entrepreneurs can find out their codes from the Extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

Filling out the tax table:

Columns 1 and 2:

In these columns you should indicate the taxes for which the declaration is being submitted. Taxes are entered in accordance with the numbering contained in part two of the Tax Code of the Russian Federation on these taxes. The chapter number is indicated in column 2 (according to Appendix 1).

Columns 3 and 4:

For a tax for which a quarter is a reporting period, the number “3” must be entered in the corresponding cell in column 3.

Column 4 indicates the number of the quarter for which the document is being submitted:

• I quarter - 01;
• II quarter - 02;
• III quarter - 03;
• IV quarter - 04.

For a tax for which the tax period is a calendar year, and the reporting periods are quarter, half-year or nine months, you must indicate the value of the tax period in the appropriate cell (columns 3):

• quarter - 3;
• half-year - 6;
• 9 months - 9;
• year - 0;

In column 4 you must put a dash.

Filling out other fields on page 1:

Field “Taxpayer contact telephone number”:

You must specify your phone number in any format (“+79787215531”).

Field “The declaration is drawn up on pages”:

You must indicate the number of pages on which the declaration is drawn up (“001”).

Field “with supporting documents or copies thereof”:

The number of sheets of the documents attached to the declaration (power of attorney of the representative) is indicated.

If no documents are attached, then dashes are added.

Block “I confirm the power of attorney and the completeness of the information specified in this declaration”:

If the declaration is submitted by an individual entrepreneur (or an individual), then you must indicate the date of signing and put a signature.

If the declaration is submitted by an organization, then you must indicate the name of the head, stamp, signature and date.

If the declaration is submitted by a representative, then you must indicate the name of the document that confirms his authority. The document must be attached to the declaration.

Filling out Page 2. Information about an individual who is not an individual entrepreneur

As already noted, individuals who are not individual entrepreneurs and do not want to indicate their TIN fill out Page 2 of the declaration. Difficulties arise, as a rule, with the “Identity document code” field.

Field “Identity document code”:

All required codes are contained in the following table.

Table of document codes confirming the taxpayer’s identity

Penalties for late submission of declarations

If a single simplified tax return was not submitted in 2019, but the tax was paid, the fine is 1,000 rubles.

If the tax has not been paid, then the penalty is 5% of the amount of tax that must be paid (based on the declaration) for each full (incomplete) month from the day that was established for its submission. In this case, the amount of the fine cannot exceed 30% of the specified tax amount and cannot be less than 1,000 rubles.

It is worth noting that if a taxpayer was not entitled to file a return, but filed one, then he faces a penalty for failure to file returns for all taxes for which he was required to report.

Download the 2019 unified simplified tax return form

Using the buttons below, the reader can download a sample of filling out a unified tax return for 2019, as well as a form for this document. The form of a single tax return was approved by Order of the Ministry of Finance of the Russian Federation No. 62 n dated July 10, 2007 and since that time remains unchanged for 2019.

A single simplified tax return is a financial reporting document that is submitted to the tax service by entities that are taxpayers for several taxes, who did not carry out transactions in the reporting period that resulted in the movement of funds in their bank accounts (cash desks) and do not have objects of taxation for these taxes. In other words, a single tax return is intended to provide summary information on a taxpayer’s zero declarations. The declaration form is unified, approved and has the form according to KND 1151085. The procedure for submitting the declaration is regulated by clause 2 of Art. 80 clause 2 art. 80 Tax Code of the Russian Federation.

The main feature of a single simplified declaration is that only those taxpayers who had a complete lack of movement of funds in their accounts or in the cash register during the reporting period have the right to submit it. Some business entities follow this rule incorrectly, understanding a complete lack of movement of funds as simply a lack of profit for the reporting period. It should be remembered that the movement of funds in the account or in the cash register is also the organization’s expenses. Chapters 21, 24, 25, 30 of the Tax Code do not provide for exemption from submitting declarations in cases where the taxpayer did not sell goods, works or services.

A simplified tax return, in fact, replaces three main taxes: profit, value added and corporate property tax. However, there are situations in which a taxpayer who does not carry out activities and does not receive profit cannot file a single simplified return. So, for example, if fixed assets are leased, payments on it affect the amount of profit and must be reflected in the income tax return. In this case, the organization will suffer a loss. The same payments can be paid from a current account and include VAT. This means that the taxpayer will also file a value added tax return. If an organization has an employee who prepares reports and has the right to sign them, this means that he is paid monetary remuneration for his work, and, therefore, the taxpayer bears expenses, which entails cash flow, this means that a single simplified declaration cannot be submitted.

The only option for reporting under a simplified declaration is the case when the organization is newly created, does not carry out activities, has not yet opened a bank account and does not have fixed assets on its balance sheet. This means that the authorized capital of such an organization must be formed from funds and assets that are not subject to property tax. The declaration form consists of two sheets, the first of which indicates the types of taxes for which the document is being submitted, and the second - information about the taxpayer - an individual who is not an individual entrepreneur.

The declaration is submitted to the tax service at the location of the organization or place of residence of the individual. The reporting period for document submission is a quarter. The declaration must be submitted no later than the 20th day of the month following the reporting period. The document is submitted in paper or electronic form by the taxpayer personally, through an official representative, and can also be sent by mail or telecommunication channels. For failure to submit or late submission of a declaration, a fine will be imposed on the taxpayer in accordance with Art. 119 of the Tax Code of the Russian Federation.

Unified tax return (KND 1151085): form

Even if an organization (IP) does not operate, it must submit zero declarations for the taxes for which it is a taxpayer to its Federal Tax Service at the place of registration. Or submit a single (simplified) tax return, abbreviated as EUD (Appendix No. 1 to Order of the Ministry of Finance dated July 10, 2007 No. 62n). It can be replaced with:

• when an organization applies OSN - income tax and VAT returns. Individual entrepreneurs in the general regime can submit a EUD instead of a VAT return. But it is dangerous to replace a declaration in form 3-NDFL with a EUD. The regulatory authorities take the position that even in the absence of income, an individual entrepreneur in the general regime must submit 3-NDFL to the tax office (clause 1.5 of Article 227, 229 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated November 9, 2015 N BS-4-11/19548 , dated March 21, 2008 N 04-2-02/1021@). Note that the opportunity to submit a EUD instead of a VAT return is still a positive thing for the taxpayer. After all, the EUD can be submitted to the Federal Tax Service on paper, which cannot be said about the VAT declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation);
• when applying simplified taxation - a declaration according to the simplified tax system;
• when applying the Unified Agricultural Tax - a declaration under the Unified Agricultural Tax.

The UUD is submitted by the taxpayer instead of zero declarations, provided that (clause 2 of Article 80 of the Tax Code of the Russian Federation):

• he does not conduct business, that is, there are no transactions on his bank accounts (as well as in the organization’s cash desk), which means there is no cash flow;
• he does not have a taxable object for the tax for which he would have to submit a zero declaration (no income and expenses).

Deadlines for submitting the EUD

As a general rule, the EUD must be submitted to the inspection no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year (clause 2 of Article 80 of the Tax Code of the Russian Federation). Accordingly, when applying the OSN, a taxpayer who has the right to submit a UUD must submit it no later than April 20, July 20, October 20 of the current year and January 20 of the next year.

The EUD, instead of a tax declaration under the simplified tax system or a tax under the Unified Agricultural Tax, must be submitted no later than January 20 of the year following the previous one. Moreover, as the tax authorities explained, once a year, and not 4, as established in the article on the EUD (Letter of the Federal Tax Service dated 08.08.2011 N AS-4-3/12847@).

At the same time, later deadlines are set for submitting tax returns under the simplified tax system and unified agricultural tax system:

• for simplified organizations and Unified Agricultural Tax payers - no later than March 31 of the next year (clause 1, clause 1, article 346.23, clause 1, clause 2, article 346.10 of the Tax Code of the Russian Federation);
• for simplified individual entrepreneurs - no later than April 30 of the next year (clause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation).

Therefore, it may be easier for you to submit a zero tax return for the tax paid in connection with the use of the special regime, rather than urgently drawing up a UUD in January.

Procedure for filling out the EUD (KND 1151085)

In the EUD (form according to KND 1151085), an organization or individual entrepreneur fills out only the first page, except for the section “To be filled out by a tax authority employee.”

First, the taxpayer must indicate his TIN and KPP on it. In this case, the organization puts zeros in the first two cells of the TIN (clause 5 of the Filling Procedure, approved by Order of the Ministry of Finance dated July 10, 2007 N 62n). As a result, all cells in the TIN field must be filled in.

In the “Document Type” field the following code is placed:

• 1, if the EUD is submitted initially;
• 3 if an adjustment is submitted. In this case, the correction number is indicated through the fraction (3/1, 3/2, etc.).

• the reporting year for which the EUD is submitted;
• name of the tax authority and its code;
• full name of the organization or full name of the individual entrepreneur.

Instead of the OKATO code, the OKTMO code is indicated in the corresponding field (Letter of the Federal Tax Service dated October 17, 2013 N ED-4-3/18585).

The table section displays line by line:

• name of the tax for which reporting has been replaced by the EUD;
• number of the chapter of the Tax Code of the Russian Federation dedicated to this tax;
• code of the reporting/tax period for which the EUD is submitted, and, if necessary, the quarter number.

If the tax reporting period is a quarter, as is the case with VAT, then code 3 is indicated followed by the quarter number - 01, 02, 03 or 04.

If the tax reporting periods are the first quarter, half a year and nine months, then the code is reflected, respectively, - 3, 6 or 9. And in the declaration submitted for the year, code 0 is entered. In this case, the quarter number is not indicated (