For automatic calculation and formation UTII declaration in 2019 in PDF and Excel formats, you can use the online service directly on our website. If you want to avoid annoying financial losses, we suggest trying the option of outsourcing accounting from 1C with a month.
Samples of filling in 2019
UTII declaration for individual entrepreneurs (sample filling).
UTII declaration for organizations (sample filling).
Deadline for submitting the declaration
The tax period for UTII is quarter.
UTII declaration is submitted at the end of each quarter no later than the 20th the first month of the next quarter.
Thus, in 2019, the declaration must be submitted:
- for the 1st quarter of 2019 - no later than April 22, 2019;
- for the 2nd quarter of 2019 - no later than July 22, 2019;
- for the 3rd quarter of 2019 - no later than October 21, 2019;
- - no later than January 20, 2020.
If the 20th falls on a weekend or holiday, then the deadline for filing the declaration is postponed to the next working day, as in the case of the UTII declaration for the 1st, 2nd and 3rd quarter of 2019.
Fines for late submission of the declaration
For late submission of the UTII declaration, the following fines are provided:
- if UTII tax was paid - 1,000 rubles.
- if UTII tax has not been paid - 5% of the tax amount payable on the basis of this declaration, for each full or incomplete month from the day established for its submission, but not more than 30% of the indicated amount and not less than 1,000 rubles.
Where to submit the UTII declaration
Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.
When providing such services as:
- delivery or delivery retail;
- advertising placement on vehicles;
- provision of road transport services for the transportation of passengers and goods;
it is impossible to unequivocally determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service Inspectorate at the place of residence, and organizations at the location (legal address).
Several points on UTII with one type of activity
in one municipality(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.
If you have several points on UTII with the same activity in different municipalities(with different OKTMOs), then it is necessary to submit your declaration to the tax office of each entity, while you do not need to summarize physical indicators and fill out several sheets of the second section.
Several types of UTII activities
If you are engaged in several types of UTII activities in the territory under the jurisdiction of one IFTS, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).
If you are engaged in several types of UTII activities in different municipalities, then you must submit your declaration with the required number of sheets of section 2 to the tax office of each formation.
Methods for filing UTII declaration
The UTII declaration can be submitted in three ways:
- In paper form (in 2 copies). One copy will remain in the tax office, and the second (with the necessary note) will be given back. It will serve as confirmation that you have submitted the declaration.
- By post by registered mail with a list of attachments. In this case, there must be an inventory of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of delivery of the declaration.
- V in electronic format via the Internet (under an agreement through an EDM operator or a service on the FTS website).
Note: for filing a declaration through a representative- An individual entrepreneur needs to issue a notarized power of attorney, and organizations must issue a power of attorney in a simple written form (with the signature of the head and a seal).
note, when submitting a declaration in paper form, some IFTS may require:
- attach the declaration file in electronic form on a floppy disk or flash drive;
- print a special barcode on the declaration 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 to comply may lead to an unsuccessful attempt to submit the declaration.
Basic rules for filling out the declaration
- All indicators are recorded starting from the first (left) cell, and if any cells are left blank, it is necessary to put dashes in them.
- If there is no data to fill in the field, a dash is inserted in each cell.
- Physical indicators and values of cost indicators are indicated in whole units according to the rounding rules (except for the K2 coefficient, the value of which is rounded to the third decimal place).
- Filling of text fields is carried out in capital block letters.
- When filling out the declaration, you must use black, purple or blue ink.
- When filling out the declaration on a computer, the characters should be printed in Courier New font, 16-18 points high.
- All pages, starting from the title page, must be numbered (for example, the 1st page - "001"; the second - "020", etc.).
- On title page and the pages of the first section, you must sign and date the signing of the declaration. Moreover, if there is a seal, then it must be put only on the title page, where M.P. is indicated. (place of printing).
- There is no need to staple and staple the declaration pages.
- Double-sided printing of the declaration and correction of errors in it is not allowed.
- Fines and penalties are not reflected in the declaration.
- It is more convenient to fill out the second section first, then the third, and lastly the first section of the declaration.
Instructions for filling out the UTII declaration
You can download the official instructions for filling out the UTII declaration at.
Title page
Field " INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").
Field " Checkpoint". SP field KPP is not filled. Organizations indicate the checkpoint that was received at the IFTS at the place of registration as a taxpayer for UTII. The reason for registration (5-6 checkpoint signs) must have the code "35".
Field " Adjustment number". It is put: " 0— "(If for the tax period (quarter) the declaration is submitted for the first time)," 1— "(If this is the first fix)," 2— "(If the second), etc.
Field " Tax period (code)". The code is indicated tax period, for which the declaration is submitted ( see Appendix 1).
Field " Reporting year". This field indicates the year for which the declaration is submitted.
Field " Submitted to the tax authority (code)". The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your IFTS using.
Field " at the place of registration (code)". The code of the place of submission of the declaration to the tax authority is indicated ( see Appendix 3).
Field " Taxpayer". Individual entrepreneurs need to fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.
Field " View code economic activity according to the OKVED classifier". This field indicates the UTII activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in the extract from the USRIP or the Unified State Register of Legal Entities.
note, when submitting a UTII declaration in 2019, this code must be indicated in accordance with the new edition of OKVED. Translate code from old to new edition you can use our service for the correspondence of OKVED codes.
If you carry out several types of UTII activity or several OKVED codes belong to the activity, then you must specify the activity code with maximum income.
Field " Reorganization form, liquidation (code)"And the field" TIN / KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation ( see Appendix 4).
Field " Contact phone number". Specified in any format (for example, "+74950001122").
Field " On pages". This field indicates the number of pages that make up the declaration (for example, "004").
Field " with attachment of supporting documents or their copies". Here, the number of sheets for the documents that are attached to the declaration is put (for example, the power of attorney of the representative). If there are no such documents, then put dashes.
Block " Power of attorney and completeness of information specified in this declaration". In the first field, you must specify: “ 1 "(If the accuracy of the declaration is confirmed by the individual entrepreneur or the head of the organization)," 2 »(If the representative of the taxpayer).
In the remaining fields of this block:
- If the declaration is submitted by an individual entrepreneur, then the field "surname, name, patronymic in full" is not filled in. The entrepreneur needs to put only the signature and the date of signing the declaration.
- If the organization submits the declaration, then it is necessary to indicate line by line the full name of the head in the field “surname, name, patronymic in full”. After that, the head must sign, seal the organization and the date of signing the declaration.
- If the declaration is submitted by a representative (natural person), then it is necessary to indicate the full name of the representative line by line in the field “surname, name, patronymic in full”. After that, the representative must sign, the date of signing the declaration and indicate the name of the document confirming his authority.
- If the declaration is submitted by a representative (legal entity), then the full name of the authorized person is written in the field "Surname, name, patronymic" natural person this organization. After that, this individual must sign, the date of signing the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the field "name of the organization" and put a stamp.
Section 2. Calculation of the amount of the unified tax on imputed income for certain types of activities
If you are engaged in several types of UTII activities in the territory of one municipality (with one OKTMO), then you need to submit one declaration, but with multiple sheets of section 2(filled in separately for each type of activity).
You will also have to fill in several sheets of section 2, in cases where activities are carried out in different municipalities (with different OKTMOs), but they are territorially belong to the same IFTS.
TIN field and field "checkpoint"(how to fill in, see the "Cover page" section).
String "010"... You must specify the business code ( see Appendix 1).
String "020"... It is necessary to fill in the full address of the place of business (if line "010" indicates the type of activity with the code 05 , 06 , 10 or 16, then organizations in the line "020" need to write legal address, and SP is the address of the place of residence).
String "030"... You can find out the OKTMO code using.
String "040"... The baseline profitability of your activity is indicated here ( see Appendix 1).
String "050"... In 2019, the deflator coefficient K1 = 1.915.
String "060"... Correction factor K2 set by the authorities of municipalities in order to reduce the amount of UTII tax. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the "Features of regional legislation" section).
Strings "070", "080" and "090":
In column 2 it is necessary to indicate the values of physical indicators for the corresponding type of activity in each month of the quarter (which is a physical indicator see Appendix 1). When filling out the declaration, the values of physical indicators are rounded to whole units according to the rounding rules.
If during the quarter the physical indicator changed (for example, another employee was hired), then this change is reflected in the declaration, starting from the same month in which it occurred.
If you carry out one type and the same type of activity, but in different places of the same city (with one OKTMO), then you do not need to fill out another sheet of section 2, it is enough just to add the values of physical indicators from each such place.
In column 3 the number of days of activity is indicated. This column is filled out only in cases where the declaration is submitted for the quarter in which you either just registered as a UTII payer (not from the beginning of the month), or finished your activities without waiting for the end of the quarter.
Example... You submit your 4th quarter return. Let's say that on October 25, you registered, and on November 5, you wrote an application for deregistration. In this case, there are 3 lines in the column 070 you need to write “ 7- ", And in the line 080 indicate " 5- ”(Because in October you were active for 7 days, and in November 5 days). In line 090 will need to put dashes.
Note: if during the quarter you did not register (were not removed from the register), then dashes must be put in all cells of column 3.
In column 4 the tax base (the amount of imputed income) is calculated for each calendar month of the quarter. To get the values of the fields of column 4, it is necessary to perform the product of the lines 040 , 050 , 060 , and then multiply the obtained result by the corresponding value of each row of column 2.Moreover, if you have values in column 3, then the obtained values for column 4 must additionally be multiplied by the corresponding value of each filled line of column 3 and the result obtained is divided by the number calendar days in the month for which the tax base is calculated.
String "100"... The total tax base for 3 months of the quarter is indicated here (the sum of lines 070-090 of column 4).
String "110"... Here is the amount of tax for the quarter, which is calculated using the formula:
String 100 x 15/100
Section 3. Calculation of the amount of the unified tax on imputed income for the tax period
String "005"... It is put " 1 "- if an individual entrepreneur or an organization makes payments to employees employed in those areas of activity for which UTII is paid or" 0 »- if the individual entrepreneur does not make payments to individuals.
String "010"... You must record the total tax amount for the quarter. This value is considered as the sum of the values of lines 110 of all completed sheets of the 2nd section of the declaration.
String "020"... Organizations and individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for employees employed in those areas of activity for which UTII is paid. Also, payments and expenses provided for in paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation.
String "030"... Individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for themselves in a fixed amount.
String "040"... The total amount of UTII tax payable to the budget is indicated here.
Depending on the value of line 005, it is calculated using one of the following formulas:
If line 005 = 1 , then:
Line 040 = Line 010 - Line 020, while the obtained value should be ≥ 50% of line 010.
The tax declaration for UTII is submitted to the individual entrepreneur and legal entities applying. Consider the procedure, features of filling out and submitting the return on vmenenka, methods and terms of its submission to the IFTS.
Deadlines for payment and submission of the UTII declaration
Organizations and individual entrepreneurs registered with the tax authority as taxpayers of the single tax (UTII) are required to submit to the tax authority at the place of registration a tax return based on the results of each quarter no later than the 20th day of the month following the quarter.
When calculating UTII, the amount of income actually received does not matter - the amount of tax depends on the imputed income, which is established by the norms of the Tax Code of the Russian Federation.
It should be noted that if there was no entrepreneurial activity, then it is still necessary to submit a completed declaration - the legislation does not provide for filing zero declaration by UTII. Entrepreneurs will have to pay single tax until they are removed from the register as payers of UTII.
It is necessary to submit a declaration on UTII and pay tax 4 times a year:
Tax return method
There are three ways to submit a declaration to the tax authority:
- in paper form personally or through a representative - reports are submitted in duplicate. A copy with a mark of the tax authority on the acceptance of the declaration will serve as confirmation of the submission of the reports;
- send in the form of mail with a list of attachments. In this case, an inventory indicating the declaration to be sent will serve as confirmation of the delivery of the reporting, and the date of departure in the postal receipt will be considered the date of delivery of the declaration;
- transfer in electronic form via telecommunication channels under an agreement through an EDM operator or through a service on the FTS website.
Declarations must be submitted to the tax authority at the actual place of business. Except for situations when it is impossible to unambiguously determine the place of business (distribution trade, transportation of goods, etc.). In such cases, organizations submit declarations for UTII to the Federal Tax Service Inspectorate at the location (legal address), individual entrepreneurs - at the place of registration (registration). The address and code of your tax office can be found on the FTS website.
Declaration form for UTII
The tax declaration for UTII is filled in by organizations and individual entrepreneurs engaged in entrepreneurial activities in certain types of activities, subject to a unified tax on imputed income.
The declaration form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3 / [email protected].
Instructions for filling out the UTII declaration -
The UTII declaration consists of the following sections:
- Title page;
- Section 1 “The amount of the single tax on imputed income payable to the budget”;
- Section 2 “Calculation of the amount of the unified tax on imputed income for certain types of activities”;
- Section 3 “Calculation of the amount of the unified tax on imputed income for the tax period”.
General requirements for the order of filling
All pages of the declaration, starting from the title page, must be numbered consecutively (for example, the 1st page - "001"; the second - "002", etc.).
All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be put in them. If the declaration is filled out using software, dashes are not put down.
The values of physical indicators are indicated in whole units. All values of the value indicators of the declaration are indicated in full rubles. Indicator values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded to the full ruble (whole unit).
The values of the correction factor K2 are rounded after the decimal point to the third decimal place inclusive.
When filling out the declaration, it is not allowed:
- correction of errors using corrective or other similar means;
- two-sided printing;
- binding sheets.
When filling out the declaration, you must use black, purple or blue ink.
Filling of text fields is carried out in capital block letters.
When filling out the declaration on a computer, the characters should be printed in Courier New font, 16-18 points high.
At the top of each page of the organization indicate the TIN and the code of the reason for registration (KPP), which is assigned to the organization as a taxpayer of UTII by the tax authority to which the declaration is submitted. Individual entrepreneurs register their TIN.
Sample title page for individual entrepreneurs
Section 2
Filling in the declaration begins with section 2 “Calculation of the amount of the unified tax on imputed income for certain types of activities”, which is filled in separately for each type of business carried out and the OKTMO code.
For calculation tax base and the amount of tax itself under section 2, you must specify the indicators:
- basic profitability per unit of physical indicator per month;
- the value of the coefficient-deflator K1;
- the value of the correction factor K2;
- the size of the physical indicator for each month;
- tax rate.
For convenience, all data are entered step by step into the table.
Line number Index 010 business activity code - selected from Appendix 5 to the Procedure for filling out the declaration (retail trade with sales areas - code 07,
provision of road transport services for the carriage of goods - code 05)
020 full address of the place of business (in case of submission of a declaration at the location of the LLC / individual entrepreneur - indicate the legal address of the organization / address of registration of the individual entrepreneur) 030 OKTMO code of the place of business 040 basic profitability per unit of physical indicator per month for the corresponding type of entrepreneurial activity. You can find it in clause 3 of article 346.29 of the Tax Code (retail trade with sales areas - basic profitability of 1800, provision of road transport services for the transport of goods - basic profitability of 6000) 050 deflator coefficient K1 established by the state for a calendar year. In 2018, it was 1,868. The K1 coefficient for 2019 is 1.915. 060 adjusting coefficient of basic profitability K2 - approved by the regional authorities. The value of the K2 coefficient is rounded to 3 decimal places. If the K2 coefficient is not set, it is equal to one. 070-090 calculation of imputed income on a monthly basis for the reporting quarter 070-090 column 2 the value of the physical indicator in whole units for the corresponding type of activity in each month of the quarter. When indicators change - the change is reflected from the same month in which it occurred 070-090 column 3 the number of days of activity in a month - to be filled in only in cases when the declaration is submitted for the quarter in which the registration as a UTII payer took place (not from the beginning of the month), or deregistration before the end of the quarter. If a full quarter worked, dashes are put down. 070-090 column 4 tax base (amount of imputed income) for each calendar month of the quarter (product of the values of indicators for codes 040, 050, 060 and 070 (080, 090)). 100 total tax base for 3 months of the quarter (the sum of lines 070-090 in column 4) 105 tax rate 15% 110 the amount of tax for the quarter, which is calculated using the formula: line 100 x 15%. Sample filling out section 2 for LLC
Sample filling out section 2 for individual entrepreneurs
Section 3
In the third section “Calculation of the amount of the unified tax on imputed income for the tax period”, the amount of the unified tax on imputed income payable is calculated taking into account the data reflected in all completed sections 2 of the declaration.
Filling in begins with the taxpayer attribute code (p. 005). For individual entrepreneurs who do not make payments to employees, we indicate the code "2", for all other categories - the code "1". The fact that an individual entrepreneur has or does not have employees affects the size of the reduction in the single tax on paid insurance premiums... So, an individual entrepreneur without hired workers can reduce the amount of tax on UTII according to the declaration for the entire amount of fixed insurance premiums paid in the reporting quarter. In this case, the received amount of tax payable cannot be less than 0.
If there are employees, it is possible to reduce the UTII tax on insurance premiums by no more than 50 percent of the tax amount calculated to be paid.
Line number Index 010 the sum of the values of lines 110 of all completed sections 2 of the declaration 020 the total amount of insurance premiums and hospital benefits transferred funds during the quarter for employees who are employed in the field application of UTII... It is possible to reduce the tax on UTII on insurance premiums by no more than 50 percent of the amount of tax calculated to be paid 030 the total amount of fixed insurance premiums paid by the individual entrepreneur for himself during the reporting quarter 040 the total amount of UTII tax payable to the budget, minus contributions: for individual entrepreneurs without employees:
On a quarterly basis, UTII payers report on their activities to the IFTS. The "imputed" declaration in 2017 has undergone changes, and for the first quarter of 2017 the report should be drawn up according to a new form (order of the Federal Tax Service of the Russian Federation of 04.07.2014 No. ММВ-7-3 / 353 as amended on 19.10.2016). What has changed in the reporting form of UTII-2017 and which sections of the declaration have been affected by the innovation, how to fill out taxpayers' reporting on "vmenenka" - read about all this in our article.
New declaration on UTII from 2017
Few changes have been made to the declaration form, including:
- barcodes on all pages have changed,
- the calculation of the "imputed" tax in section 3 of the UTII declaration for individual entrepreneurs has changed. Now entrepreneurs can reduce the tax by up to 50% on the amount of insurance premiums paid not only for employees, but also for themselves (Clause 1, Clause 2, Article 346.32 of the Tax Code of the Russian Federation).
The changes also affected the Presentation formats electronic declaration and the Procedure for filling out the UTII declaration.
A new UTII declaration for the 1st quarter of 2017 must be submitted no later than April 20, 2017. The "old" form was used in last time for the report for the 4th quarter of 2016. and you can no longer use it.
Electronic declarations are submitted by those who have more than 100 employees, with a lower average number of employees, you can submit a report on paper.
The procedure for filling out the declaration for UTII 2017
The composition of the declaration remains the same: a title page and three sections. When filling them out, it is more convenient to adhere to the following sequence - first, the data is entered into Section 2, then into Section 3, and lastly Section 1. Appendix No. 3 to Order No. ММВ-7-3 / 353 contains a detailed procedure for filling out the declaration for UTII-2017 ...
The general requirements for filling out the "imputed" declaration are standard:
- Monetary indicators are indicated without kopecks, rounded to full rubles;
- All pages are numbered;
- In the absence of an indicator, a dash is inserted in the cell;
- At the top of each page the taxpayer's TIN and KPP are indicated;
- The report should be printed on only one side of the sheet, and do not staple the sheets.
How the sections of the UTII declaration for the 1st quarter of 2017 are filled in, consider an example:
Individual entrepreneur Vorobiev used UTII for the entire 1st quarter of 2017, dealing with cargo transportation in Yaroslavl (OKVED code 49.41). The vehicle fleet includes 3 cars, the staff includes employees, in addition to the sole proprietor. Basic yield RUB 6,000 per month. Coefficient K1 in 2017 = 1.798, and K2 = 1. In the 1st quarter, Vorobiev paid 5000 rubles for himself. insurance premiums, and for employees - 12,000 rubles.
Section 2
IP Vorobyov has only one type and address of "imputed" activity, therefore only one sheet of the section will be filled in. When implementing several lines of business on UTII, each of them has a separate section 2 of the UTII-2017 tax declaration.
The code in line 010 is selected from Appendix No. 5 to the Filling Procedure - type of activity "05".
In lines 070-090 for each month of the quarter, we enter:
- Gr. 2 physical indicator - 3 (the number of cars used in the "imputed" activity);
- Gr. 3 the number of days of activity on UTII - put a dash, since all months have been worked out in full; when part of the month the activity was carried out in a different mode, you need to indicate the number of days of work on UTII;
- Gr. 4 tax base - for a fully "imputed" month, it is calculated as the product of indicators for lines 040, 050, 060, 070 (080, 090). In our case, the tax base for gr. 4 will be the same in every month of the 1st quarter: 6000 rubles. x 1.798 x 1 x 3 = 32,364 rubles.
When an incomplete month has been worked out, the result obtained must additionally be divided by the number of calendar days of the month and multiplied by the days worked.
We get the tax base of the quarter by adding up the base for 3 months - 97 092 rubles. (line 100). We multiply it by the rate of 15% and we get the tax amount - 14,564 rubles. (line 110).
Section 3
Let's calculate the deductions and the amount of tax payable:
- In line 005, the sign is "1", since our individual entrepreneur has employees.
- On lines 020 and 030, we indicate the amount of insurance premiums transferred in the 1st quarter for employees (12,000 rubles) and “for oneself” (5,000 rubles), respectively. Please note that line 030 in the UTII-2017 form can now be filled in by individual entrepreneurs with employees in order to reduce the accrued UTII tax by the amount of fixed contributions.
- Individual entrepreneurs with employees may deduct no more than 50% of the "imputed" tax on line 010: 14,564 rubles. x 50% = 7282 rubles. Although the amount of contributions paid 17,000 rubles. (12,000 rubles + 5,000 rubles), but of them we will take only 7282 rubles to decrease.
- The total amount of UTII for individual entrepreneur Vorobyov to be paid is 7282 rubles. (line 040).
Section 1
It indicates how much tax is payable for each OKTMO code. In our case, there is only one code, which means that only the first block of lines 010-020 will be filled. Line 020 will be equal to line 040 of section 3 - 7282 rubles.
If there is more than one OKTMO, the calculation for each of them is made in proportion to the share in total amount tax: line 020 = line 040 of section 3 * (the sum of lines 110 of section 2 according to the OKTMO code / line 010 of section 3).
When adding up the tax amounts for all OKTMO codes in section 1, the result should be equal to line 040 in section 3.
Hello dear readers. If you have chosen the system for your business taxation of UTII(single tax on imputed income), you probably faced the question of filling out a tax return for reporting. In this article, we will tell you how to fill out the UTII declaration in a step-by-step form.
Let's say right away that the most in a simple way filling in declarations is service "My business"... There you can easily and quickly fill out the UTII declaration.
The imputed income tax declaration must be submitted for each quarter, and regardless of the fact of conducting business (that is, even if in fact you did not work this quarter). Imputed tax is paid from potential income, and not from the actual, therefore, there is no zero declaration in this case. How to fill in the fields provided in it? Let's list the main points step by step.
How to fill out a declaration for imputation: step by step instructions
Step 1: check the relevance of the declaration form
In 2019, lawmakers changed the previous form of the UTII declaration, the procedure for its submission. The 4th section has appeared, designed to indicate the costs of purchasing an online cash register. The same line is found in Section 3. On the title page, the line for the OKVED code has been excluded, and the taxpayer's representative must indicate all the details of the document confirming his authority. Also, new barcodes have been introduced on all declaration sheets.
Thus, we will fill out the UTII declaration in 2019 on the form approved by order of the Federal Tax Service No.ММВ-7-3 / [email protected] from 26.06.2018
Do not forget to apply the current rate for calculating the tax in force in your region, since since 2016 the regions have received the right to reduce it from 15% to 7.5%.
An example of filling out the declaration is given taking into account the modified form of the declaration. New form the declaration can be downloaded from this LINK... An example of filling can be seen in full HERE.
Step 2: dealing with sheets
You can find a form to fill out in any legal information system. It provides 5 sheets: a title and four sections. You need to fill them all, there may be more sheets of section 2 (I will talk about this below).
Step 3: fill in the title
The title page of the declaration for imputation is no different from the title page of the form for the simplified tax system. We enter information in accordance with general rules, put a dash in the empty cells.
At the top of the sheets we put down the INN / KPP (from the documents on registration with the inspection) and page numbering in the form "001", "002" and so on.
Then we put the adjustment number and the tax period code (here you need to look at the Filling Procedure for this form: 21 - for the 1st quarter, 22 - for the second, 23 - for the third and 24 - for the fourth), the reporting year.
In the following fields, the name of the organization (according to the constituent documents) or the full name of the individual entrepreneur, the code according to OKVED and the telephone number are written in full.
We fill in the fields for the reorganized company if necessary, if this process took place, otherwise we put dashes.
After the final filling of the document, you will need to put down the number of pages and the number of pages of applications.
The section on confirming the accuracy of the information contained in the declaration is filled out in the same way as in the case of the simplified tax system: we select a code and enter information about the confirming person or representative organization, depending on the situation. We put the signature and date. Information about the document confirming the authority of the representative, and the seal of his organization are affixed only if your representative is a legal entity. If you fill in the data yourself and you yourself are the confirming person, these features do not concern you.
Section for an employee tax office leave it completely blank.
An example of a completed title page of a tax return for UTII:
Step 4: fill in section 2
The sections, as in the simplification, are filled out of order: first 2, 3, 4, and then we return to the first.
The second section needs to be filled out separately for each of your activities falling under UTII, for each OKTMO code, so there may be several sheets here. What is there to put down the lines?
010 - the code of the type of activity that you carry out (look at the fifth Appendix to the Filling Procedure);
020 - address of the place of implementation of this activity;
030 - OKTMO code itself;
040 - we bring in the basic profitability of your activity per unit of physical parameter (in rubles, per month);
050 - K 1 should be here - for 2019 it is equal to 1.915;
060 - K should be here 2 - set the value approved for the region;
Now we need to deal with lines 070-090. There are three groups of measures here, if you do not take into account the line codes themselves. Each line is for information on one of the three months of the quarter.
The second group of indicators indicates the values physical quantities(the number of employees, the number of square meters, and so on). In the third group of indicators, the number of days during which you carried out activities in the month or registration or withdrawal from it is put down. If this did not happen, in all these cells of the 3rd group we put dashes - you have been working for full months.
In the fourth group of indicators, we calculate the tax base using the formula:
040 * 050 * 060 * 070 - calculation for the first month of the quarter;
040 * 050 * 060 * 080 - calculation for the second month of the quarter;
040 * 050 * 060 * 090 - calculation for the third month of the quarter
We adjust the calculations taking into account the number of days of activity (if necessary).
100 - the amount of the tax base on lines 070, 080, 090;
105 - used tax rate;
110 - the amount of the calculated tax.
Example: you are an individual entrepreneur on UTII without employees, the physical indicator for your activity is the area of the premises, for the months of the first quarter of 2019 it was 30, 30, 45 m 2, the activity was carried out throughout all days of each month of the quarter, you decided to pay contributions for yourself quarterly equal parts, in March they paid 36 238/4 = 9 060 rubles.
An example of filling out section No. 2 in a tax declaration for UTII:
Step 5: fill in section 3
After you have completed all the sheets for section 2, you can proceed to the third section.
What are we reflecting here? First, the sign of a taxpayer, depending on whether you have employees or not. Secondly, we consider the following line amounts:
- 010 is the sum of all 110 lines from all sheets of section 2 (in our example, section 2 was one, so we put 43,432 rubles).
- 020 - here we put the amount of contributions for employees, which we accept for deduction (it cannot exceed 50% of line 010), if there are no employees, we put dashes;
- 030 - the amount of contributions "for oneself", which we accept for deduction (in our example, 9,060 rubles);
- 040 - we set the amount of expenses that we want to present for reimbursement at the online checkout, but not more than 18 thousand rubles. If there are none, put a dash;
- 050 - we calculate the amount of tax to be paid to the budget. Please note that this line cannot be negative. If the paid insurance premiums for the employees are added to the paid insurance premiums of the individual entrepreneur, but not more than 50%, then we set the costs of purchasing the online cash register in part, and present the rest of the amount for reimbursement in subsequent periods.
For those who have employees: 050 = 010 - 020 - 040; if there are no employees: 040 = 010 - 030 - 040
In our example, the value of line 050 will be 43 432 - 9 060 = 34 372 rubles.
An example of filling out section No. 3 in the UTII tax declaration:
Step 6: back to section 1
This section is completed last.
Note! The amount of tax for each OKTMO is indicated.
On line 010 we put the code itself, on line 020 the amount of tax. It is considered as follows:
020 = 050 from sect. 3 * the sum of all lines 110 from sect. 2 for this OKTMO / line 010 from sect. 3
In our example, everything is simple: 34 372 * 43 432/43 432 = 34 272 (rubles). Fill in the rest of the cells on this sheet with dashes.
If you have several OKTMO codes, you will have to calculate a little longer. As a result, your tax amount from line 040 of section 3 will be proportionally distributed.
As for section 4, in our case we do not fill it out. According to the current legislation, an entrepreneur has a deferral for the application of an online cash register. This obligation will arise only from July 01, 2019.
Let's assume that the cash register will be purchased and registered in June. The entrepreneur's costs associated with it will amount to 13,200 rubles. In this case, we will deliver them for reimbursement in the 3rd quarter of 2019.
We fill in the 4th Section line by line:
010 - cash register name;
020 - serial number;
030 - registration number;
040 - insert the date when the cash register was registered with the tax office;
050 - the line is intended to display the amount of expenses. Important! The amount is limited to 18 thousand rubles. In our case, we put 13 200 in this line.
We have one cash machine, so we put dashes in the rest of the lines.
43,432 (accrued tax for the quarter) - 9,060 (the amount of insurance premiums paid by the individual entrepreneur "for oneself") - 13,200 (expenses for the online cashier) = 21,172 (the amount of tax payable in the 3rd quarter of 2019). We fill in section 1 in the same way as in the example of the 1st quarter of 2019.
Step 7: submit the declaration
We put the signature and date at the bottom of section 1, check all the information and calculations. It is required to submit the declaration by the 20th day of the month following the ended quarter, that is, until April 20 / July / October / January.
If you have questions about filling out or submitting a tax declaration for UTII, then ask them in the comments.
Many individual entrepreneurs, companies whose activities are within the scope defined by law, use a single imputed tax in their work. Its significant advantage is its independence from real profits. The amount of taxes in the state budget determined by taking into account the average level of income. Work "on imputation" does not mean that there is no need to submit reports to tax authorities... For this type of activity, a special document is provided - the UTII declaration.
The new UTII declaration form 2019 -
The area in which imputed tax enterprises fall is determined by the municipal authority. There is general rules which fall under:
- companies, individual entrepreneurs with more than 100 employees;
- partnerships, companies with trust management, Individual entrepreneurs carrying out activities under the contract;
- large taxpayers;
- enterprises of the social category.
The monthly tax for organizations operating under the ENKVD is calculated using the formula: БДхФПхК1хК2х15%, where DB is the basic profitability, FP is a physical indicator, K1 is a deflator calculated by the Ministry of Economic Development, and K2 is a corrective indicator of a municipal nature.
The UTII declaration is submitted quarterly, the last date for its submission is the 25th day of the month following the reporting period. "Vmenenka" can be combined with other types of taxation: STS, OSN, ESHN.
UTII rate in 2019
Currently, local authorities are given the opportunity to determine tax rate taking into account the conditions prevailing in the region. It can fluctuate in the range of 7.5-15%, depending on the type of activity, taxpayer status. This innovation appeared in the fall of 2015 last year. In order to find out what rate is provided for in your subject of the federation for the type of activity of your enterprise for UTII for 2019, you need to go to the official website of the administration, familiarize yourself with the conditions provided for your region.
UTII coefficient for 2019
The coefficient for UTII is calculated by the Ministry of Economic Development for a year, taking into account the inflation rate that developed in the past year. The underlying return will remain unchanged in 2016 and the ratio is 2.083.
Filling UTII 2017 instructions
The UTII declaration consists of a title page and three sections. Filling out this document does not cause any particular difficulty. But you need to enter the data carefully in order to exclude errors for which penalties may be imposed. After filling out the declaration, all its pages must be numbered starting from the title page with the number 001. There are special fields for serial numbers. Pen ink should be black, purple, or blue. Do not staple sheets, which leads to their damage.
It is necessary to fill in the UTII declaration in capital block letters. If there are no indicators for any field, you must put a dash. This requirement applies to sections that are not legally required to complete. On each page of the declaration, it is necessary to indicate the TIN and KPP of the enterprise.
The title page contains the detailed data of the taxpayer: TIN, KPP, codes, address, date, etc. V mandatory you need to put down the number of sheets in the declaration. There is a section in the title page providing for the notarization of the information provided. But this item is not needed for all declarations. Therefore, you need to familiarize yourself with the requirements that apply to this item.
In the first section of UTII, it is necessary to indicate the eleven-digit OKTMO code, the amount of tax that is paid to the state budget. Its value is calculated by the formula. To determine the indicator, data from page 040 from the 3rd section, the sum of lines 110 in all sheets of the 2nd section are used.
In the second section of the declaration, data on taxes for certain types of entrepreneurship is entered, indicating the OKTMO codes (you can determine the codes using a special Directory or visiting the sites of the municipal authority).
The third section contains data on the total amount of tax payments individual entrepreneur or a company to the state budget, insurance premiums for compulsory health insurance (compulsory health insurance), deductions to PF ( Pension Fund RF). It also reflects the payments that are provided for in Art. 346.32 Tax Code... The amount of payments is reduced on the grounds provided for by the legislation of the Russian Federation.
Free download UTII form and sample filling
Fill in correctly, correctly, the UTII declaration will help you with a sample, which can be downloaded on our website, used in your work. There is also a form of UTII 2017 document, which can be downloaded to a computer, printed on a printer. Downloading documents is free, you do not need to register on the site.
Download the updated UTII declaration form taking into account the changes introduced by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 574)
Blank form of the UTII declaration form 2019 -
A sample of filling out the UTII declaration 2019 -
Legal advice on UTII
Having difficulties in calculating UTII tax? Have questions? Ask them free of charge to our lawyer using the feedback form below. A lawyer will contact you within 15 minutes.
