Blank Declaration of Entities in the year. Filling out the tax return on the UNVD step by step. Filling of the Declaration of ENVD

Next, directly in the program itself, choose reporting period: "1st quarter of 2015" and in the top menu, in the "Documents" section - item " Tax reporting" With the help of the Add Icons, we go to the list available to fill the declarations and choose the necessary, in our case - the tax return on UNVD. If the declaration is not filled in not the first time, it can be copied from 4 square meters. 2014.

Filling title leaf It will not cause any difficulties, as it has not changed completely compared to the old form. In this article, I will consider the filling of the Declaration on the example of an IP exercising cargo transportation (without workers). Therefore, the code at the place of accounting will not stand "320", like the main mass of entrepreneurs on UNVD, and "120".

It remains (if necessary) to select only the desired OKVED, and the rest of the program will fill automatically. An example of filling the title leaf can be viewed in the following image:

Section 2 Declarations on UTII

We skip Section 1, which we will fill in the last place, and immediately go to section 2 "Calculation of the sum of the unified tax on imputed income for certain types of activities."

This section has changed and changed for the better. First, we no longer specify the code of the OKUN services provided (approx. - for household services). Secondly, the calculation of the tax appeared in the implementation of the activity at first the reporting quarter or not until the end of the quarter. This situation often occurs when registering / canceling taxpayers.

Algorithm of filling section:

1. Select the code of the type of entrepreneurial activity. In my case, this is "05" (provision of road transport services for the carriage of goods). At the same time, the program in line 040 will automatically indicate the basic profitability - 6000 rubles.
2. Fill over the address of the activities.
3. In line 030, we definitely indicate the OKTMO code.
4. The coefficient - 1.798 program will reflect automatically, so that the line 050 needs to fill it.
5. In line 060, you must specify the coefficient. K2, which matches your type of activity. Deputies "love" to raise him every year, so it will not be superfluous to look into the local law on the introduction of ENVD and check the value of K2.
6. In lines 070-090, we specify the value of physical. indicator. For shops - it will be a square. Meters, for household services - the number of workers, etc. In my example, this is 1 car, so I put "1" everywhere.
7. For the authoring, press the F5 key and get:

Entrepreneurs who enjoy various government benefits (children's, subsidies for housing, etc.), in the specified section will see their income for the month. In my case - it is 8630 rubles. per month. In the former declaration to calculate monthly income It was necessary in the third section of the line 010 (tax base) to divide by 3.

If the taxpayer performs several types of "imputed" activities, section 2 must be fill in each of them. For this, in the top menu, you must click on the "Add section" or "Copy section" icon. My IP carries out 1 type of activity, so I immediately turn to the completion of the following section:

Section 3 Declarations on UTII

Section 3 also has changed, but fills easily and quickly:

1. IP without workers in string 005 indicate - "2", in line 030 - the amount of paid fixed contributions And press the F5 key. Everything!
2. IP with employees and organizations in line 005 indicate - "1", in line 020 - the amount of insurance premiums paid during the reporting quarter for employees and click the F5 key. Everything!

As in the past year, IP without workers in 2015 can safely reduce ENVD without any restrictions, but I can not do it with employees with employees.

Section 1 Declaration on UTII

In the specified section in line 010 we choose the desired code OKTMO, press F5 for final calculation and all - declaration is filled. But to check the correctness of the fill, you need to press the F6 key. If there are no errors, we send a declaration to the printer.

The attentive reader noted that there is only a title page for signature and the date and in section 1, and there are no other sections. This is another change in the new form of the Declaration on the UNVD of 2015.

In fact, the filling of the declaration will take less time than reading this article and should not cause any difficulties. But in any case, if questions arise, write them below in the comments - we will understand.

Good day! I continue the review and today we will talk about rental Declaration.

To begin with, let's determine what is the Declaration of ENVD?

Tax Declaration of ENVD

Declaration of UNVD is the most basic document that IP and LLC are on the taxation of UNVD are reported. Exactly at tax Declaration ENVD is calculated by the imputed tax to pay to the budget.

Entrepreneurs who want to take advantage of the right to reduce their tax of ENVD for themselves or for their employees reflect this moment in the UNVD Declaration. And here they make a decrease.

Blank Tax Declaration of ENVD 2015

Filling of the Declaration of ENVD

Here, many newbies arise problems. I do not argue, I myself first confused in filling this declaration, as it is necessary to conduct calculations.

You can fill out the ENVD Declaration both on a computer and handle.

To paint the alternateness of filling the items of the declaration here, I will not, as it is a waste of time. Better I dedicate this separate article to write the video and you can see everything clearly.

Zero Declaration of UHENVD

This question has many on the agenda. I will say right away: zero declaration ENVD does not exist!

Previously, she really was, but this time has already passed. In detail, why there is no zero Declaration of ENVD you can read in the article "".

The term of delivery of the Declaration of ENVD

The reporting period on the taxation of UNVD is a quarter (3 months) and because of this, the tax declaration must be handed over quarterly:

Here I got the article. I immediately apologize for such a number of references to other articles, I just want to disassemble everything as much as possible.

Currently, many entrepreneurs for the transition to ENVD, the calculation of tax, contributions and reporting online use this Internet accounting, try for free. The service helped me save on the services of an accountant and got rid of treasures to the tax.

Procedure state registration IP or LLC has now become even easier if you have not registered your business yet, prepare documents for registration completely free without leaving the house through the checked by me online service: Registration of IP or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

For those who have difficulty with doing business, my group VK "

Declaration on UTII for the 1st quarter of 2015 accountants will take on a new form. He approved by order of July 4, 2014 No. MMB-7-3 / 353. The same order approved

Keep in mind that on the old form the inspectors are entitled not to accept reports (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation). And if it is not possible to redo it in time, the declaration will be considered unnecessary. This can lead to blocking of all company accounts and a minimum of 1,000 rubles. (Sub. 1 p. 3 of Art. 76, Art. 119 of the Tax Code of the Russian Federation).

The deadline for the declaration and the term differ. The declaration should be submitted in until April 20 inclusive. You can pay the tax on the 27th. Payment period is postponed from April 25, since he fell on Saturday (paragraph 1 of Art. 346.32 of the Tax Code of the Russian Federation).

In general, the new form of declaration is similar to the previous one. It also includes a title page and three sections that have just undergone changes.

First section

In the updated Declaration on UTII for the 1st quarter of 2015 no longer need to specify the CBC. But for OCTMO, several lines are reserved. It is necessary to ensure separate accounting if the company or entrepreneur is engaged in activities taxable ENVD in different areas. When filling this indicator, which is given to eleven acquaintance, free cells can be left empty or put in them docking. For example, for an eight-digit code for OKTMO 12345678 in the "Code of OKTMO" field, the value from eleven characters "12345678 - - - -" is written.

The line 020 indicates the AVD amount to payment. Please note: it is calculated separately for each OCTMO.

If the rows 010 and 020 are not enough, then you need to fill two or more sheets of section 1 declaration.

Example.
LLC "Dawn" is engaged retail In the cities of the Moscow region and applies a special in the form of UTII. The following UNVD sums were accrued to payment:

(OKTMO 46 647 101) - 60 291 rubles;

Sofrino (OKTMO 46 647 163) - 35 000 rubles;

Ivanteevka (OKTMO 46 732,000) - 30,000 rubles;

Ashukino (OKTMO 46 647 152) - 20,000 rubles;

(OKTMO 46 647 154) - 18,000 rubles;

Krasnoarmeysk (OKTMO 46 743 000) - 22,000 rubles.

Second section

Section 2 of the updated declaration is filled separately for each type of entrepreneurial activity. And if they are engaged in several separately located places, it is filled separately for each of the OCTMO codes. That is, if the company has two stores in different cities, Section 1 will be common, and Section 2 for each store - separate (clause 5.1 of the order, approved by the order of the Federal Tax Service of Russia of July 4, 2014 No. MMB-7-3 / 353).

In this section now you do not need to write codes of services provided by OKUN. But now there are new graphs 1, 2, 3 and 4 in lines 070-090. In the previous declaration they were not. According to these rows in column 4, the tax base for each month of the reporting period is calculated. The magnitude of the physical indicator in column 2 of these rows and the basic return adjusted to the coefficients K1 and K2 is taken. In this case, they are specified in column 3 rows 050 and 060. To determine the indicator for filling in the graph 4 of the row 070, it is necessary to multiply the indicators of the strings 040, 050, 060 and the graph 2 of the lines 070 (sub. 7 p. 5.2).

Similarly, the values \u200b\u200bfor filling the graph 4 of the rows 080 and 090 are calculated. The values \u200b\u200bof the graph 2 of rows 080 and 090 are taken as the fourth multiplier, respectively, which are similarly multiplied by coefficients and basic yield.

If or removal from accounting as a payer of the UHAND happened in the middle of the month, then the tax base, indicated in column 4 on line 070-090, must be adjusted to the number of worked calendar days. In this case, it must be divided into the number of calendar days in the relevant month and multiply by the number of days spent. As in the sample below.

In line 100 of section 2, indicate the amount of imputed income for the reporting quarter according to the appropriate type of activity (sub. 8 p. 5.2 of the order). To do this, the values \u200b\u200bof the column 4 via strings 070- 090 are summed up. The amount of tax type of activity that must be paid for the reporting quarter is indicated in line 110. For its calculation, the value of line 100 is multiplied by a rate of 15 percent.

Example.
Razvez LLC is engaged in retail trade in non-food products in the city settlement of Pushkino in the Moscow region in the store with an area of \u200b\u200b50 square meters of sale. m. Basic yield in the amount of 1800 rubles. Coefficient K1 - 1.798; K2 - 1.0. March 16, the store stopped his work.

Third section

Changes in Section 3 are primarily related to the fact that entrepreneurs who do not have employees have the right to reduce UNVD to the entire amount of contributions paid to the FFR and FFOMs, based on the cost of the year (paragraph 2.1 of Art. 346.32 of the Tax Code of the Russian Federation). At the same time, organizations and entrepreneurs paying wage employees, as before, have the right to reduce tax only within 50 percent of its amount.

The updated declaration in connection with this was introduced a new line 005. It indicates a sign, depending on whether he has employees who pays salary, or not. Accordingly, 1 or 2.

Row 010 remained the same. It indicates the amount of calculated UTII (the sum of the values \u200b\u200bin line 110 of all completed sections 2 declarations).

But the amount of insurance premiums with payments to employees and the sum of the paid insurance premiums for themselves are reflected separately according to rows 020 and 030, respectively (sub. 3, 4 p. 6.1 of the order). Recall that there was no such division in the previous declaration. But the strings still became less. In last year's declaration, separately indicated insurance contributions and temporary disability benefits paid at the expense of the employer for the first three days of the disease. For this purpose, strings 030 and 040 are intended, respectively. Now this position is included in total Rows 020 on which the tax can be reduced. In the string 010 of the previous declaration, the tax base accrued in all sections was transferred 2. Now this indicator is not.

The line 040 shows the total amount of UNVD to pay for the first quarter (sub. 5 p. 6.1 of the order).

Example.
LLC "Dawn" accrued UNVD for the first quarter in the amount of 185 291 rubles. The amount of paid insurance premiums amounted to 85,000 rubles, and temporary disability allowance at the expense of the company - 5000 rubles.

The Declaration on UCND is submitted to the inspection no later than the 20th day of the first month of the following tax period (Quarter). "Wenchant" has the right to choose in what form to submit a declaration - in paper or electronic. We bring to your attention a sample of filling the declaration on UTII. You can also download her form.

The Declaration on UTII is obliged to submit organizations and individual entrepreneurs who have passed to the "shift". Recall that from January 1, 2013, the use of this regime is voluntary (paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation), and from January 1, 2018 it will be canceled (paragraph 8 of Art. 5 Federal Law from 29.06.2012 No. 97-ФЗ).

The Declaration on UTII is submitted to the inspection on the basis of the tax period, which is the quarter (Article 346.30 of the Tax Code of the Russian Federation). The deadline is no later than the 20th day of the first month of the following tax period (paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation). At the same time, the deadline for submission of the declaration coming on the weekend (non-working) or a festive day is transferred to the first working day after the weekend or holiday day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation). That is, in 2015, the "wavenik" will have to report no later than April 20, July 20, October 20 for the first, second and third quarter of 2015, and in the fourth quarter, the declaration should be filed no later than 20 January 2016.

The current form of declaration on UNVD was approved by the Federal Tax Service of Russia in 2014 (approved by the order of the Federal Tax Service of Russia dated 04.07.2014 No. MMB-7-3 / [Email Protected], then - Order No. MMB-7-3 / [Email Protected]).

The procedure for filling the declaration on the UNVD is presented in Appendix No. 3 to order No. MMB-7-3 / [Email Protected]

When filling in the title page, you must specify the INN and the CAT, which is assigned the organization as the UTII payer by the inspection to which the Declaration is presented. In addition, the adjustment number is indicated, the tax period, the reporting year, the code tax author, which seems to be a declaration, the full name of the organization in accordance with its constituent documents (surname, name, patronymic of an individual entrepreneur), type code economic activity According to OKVED OK 029-2001 (post. POST. Gosstandart of the Russian Federation of 06.11.2001 No. 454-st), etc.

• on line 010 - code according to OKTMO of the municipality, inter-aided territory, settlementincluded in the municipality at the place of implementation of the "imputed" activities (the place of registration).
• on line 020 - the amount of UNVD, to be paid to the budget for the tax period.

The value of the indicator on this line code is defined as a product of the value of the indicator in line 040 of section 3 and the result from the ratio of the total values \u200b\u200bof the values \u200b\u200bof the lines 110 of all filled sheets of section 2 with specified code OKTMO to the value of the indicator in line 010 of section 3.

Section 2 is filled separately for each type of "imputed" activities.

When implementing the same type of activity in several separately located places, section 2 is filled separately for each place of implementation of this type of activity (each code in OKTMO).

In the part lines 2 indicate:

• on line 010 - the code of the type of entrepreneurial activity, according to which this section of the declaration is filled;
• on line 020 - the full address of the velocity of the activity specified on line 010;
• on line 030 - code on the OKTMO site of the activities;
• on line 040 - the value of the basic profitability per unit of physical indicator per month according to the appropriate type of activity;
• on line 050 - the value of the K1 deflator installed on the calendar year;
• on line 060 - the value of the corrective coefficient of the base profitability of K2, which takes into account the set of features of activities;
• on strings 070 - 090:

  In column 2 - the values \u200b\u200bof the physical indicator according to the appropriate type of activity in each month of the tax period;

  In column 3 - the number of calendar days of carrying out activities in the month of registration (in a month of removal from the accounting) as a payer of UTII;

  In column 4 - the tax base (the value of the imputed income) for each calendar month of the tax period (the product of the values \u200b\u200bof the indicators on codes of rows 040, 050, 060, as well as (070 or 080 or 090).

• on line 100 - a tax base (the amount of imputed income) for the tax period according to the appropriate type of activity carried out at the specified address (the sum of the values \u200b\u200bof the indicators in line codes (070 - 090) gr. 4);
• on line 110 - the amount of UNVD calculated for the tax period, according to the appropriate type of activity carried out at the specified address (the value of the indicator on the line of 100 x 15/100).

Section 3 indicate:

• on line 005 - a sign of a taxpayer;
• on line 010 - the amount calculated for the Tax period of the UTII. The value of this indicator is defined as the sum of the values \u200b\u200bof the indicators on line 110 of all completed sheets of section 2;
• on line 020 - the sum of insurance premiums, payments and expenses provided for by paragraph 2 of Art. 346.32 Tax Codewhich the amount calculated for the tax period of UNVD may be reduced in the case of their payment in favor of workers employed in those areas of activity on which UNVD is paid;
• on line 030 - the amount of insurance premiums paid individual entrepreneur in the FIU and the FSS of Russia;
• the line 040 is the total amount of UNVD, to be paid to the tax period budget.

It should be noted that the "sweeter" is entitled to choose in what form to submit a declaration on UNVD - in paper or electronic head 26.3 of the Tax Code directly does not provide for the obligation to submit a declaration in electronic form. In addition, the average number of employees of which for the previous calendar year exceeds 100 people (paragraph 3 of Article 80 of the Tax Code of the Russian Federation), and, as is known, such companies are not entitled to apply ENVD (sub. 1 p. 2.2 . 346.26 of the Tax Code).

Hello, dear readers. If you have chosen the system for your business taxation of ENVD (single tax On the imputed income), then surely faced the question of filling out the tax return for reporting. In this article, we will tell how to fill the Declaration on UTII in step-by-step form.

Let's just say that the most simple way Filling declarations is service "My Business". There you can easily and quickly fill the Declaration on UTII.

A declaration on taxing with imputed income should be handed over for each quarter, and regardless of the fact of activity (that is, even if you did not work this quarter in fact). Clemented tax pays with potential income, not with the actual, therefore, the zero declaration in this case does not happen. How to fill the fields provided in it? We list the highlights of steps.

How to fill in a charging declaration: step-by-step instruction

Step 1: Check the relevance of the form of the Declaration

In 2019, the legislators changed the formative form of the Declaration on the UTII, the procedure for its presentation. There appeared 4 section designed to specify the cost of buying an online cash register. There is also the same line in the 3rd section. A row for the OKVED code is excluded on the title page, and the taxpayer's representative must indicate all the details of the document confirming its powers. Also on all sheets of declaration introduced new barcodes.

Thus, to fill out the ENVD Declaration in 2019, we will be on the form approved by order of the Federal Tax Service No. IMB-7-3 / [Email Protected] from 26.06.2018

We do not forget to apply an current rate for calculating the tax operating in your region, since since 2016 the regions have received the right to reduce it from 15% to 7.5%.

An example of filling the declaration is given by the changed form of declaration. New form Declarations can be downloaded for this Link. Example of filling fully can be seen HERE.

Step 2: We deal with sheets
You can find a filling form in any information and legal system. It provides 5 sheets: tituer and four sections. You need to fill it all, partition sections 2 may be more (I will say about it below).

Step 3: Fill the titler

The title page of the declaration on the shift is no different from the title form for the USN. We entered the information in accordance with common rules, in empty cells, we put a dummy.

In the upper part of the sheets, I put the INN / CAT (from documents on registration in inspection) and the numbering of pages in the form "001", "002" and so on.

Then we set the adjustment number and the tax period code (it is necessary to look into the order of filling for this form: 21 - for the 1st quarter, 22 - for the second, 23 - for the third and 24 - for the fourth), the reporting year.

The following fields are fully prescribed the name of the organization (according to constituent documents) or line by the FULL NAM, the code for OKVED and the phone.

Fields for a reorganized company fill, if necessary, if this process had a place to be, otherwise, we put the battles.

After the final filling of the document, you will need to put the number of pages and the number of application pages.

The section on confirming the reliability of information that is contained in the Declaration is filled in the same way as in the case of USN: Select the code and enter the confirmation of the person or representative organization, depending on the situation. We put the signature and date. Information about the document confirming the powers of the representative, and the printing of its organization is affixed only in the case when your representative is Jurliso. If you fill out the data yourself and yourself are a supporting person, these features do not concern.

Section for employee tax Inspection Leave completely empty.

An example of a filled Tutular sheet of the tax return on UNVD:

Step 4: Fill out Section 2
Sections, as well as in a simplified, fill out not in order: first 2, 3, 4, and then we return to the first.

The second section should be filling out separately for each of the types of your activities falling under the UCND, for each OCTMO code, so there can be several sheets here. What should I like to put on the rows?

010 - the code of activity that you exercise (look into the fifth application to the fill order);

020 - address of the place of implementation of this activity;

030 - OKTMO code itself;

040 - We introduce the basic profitability of your activities per unit of physical parameter (in rubles per month);

050 - here should stand to 1 - for 2019 it is equal to 1,915;

060 - here must stand to 2 - put the value approved by the region;

Now you need to deal with rows 070-090. Here are three groups of indicators, if not to take into account the lines themselves. Each line is intended for information on one of the three months of the quarter.

In the second group of indicators indicate 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 is affixed during which you carried out activities in the month or registering or withdrawing from it. If this did not happen, in all these cells 3 groups put docking - you worked full months.

In the fourth group of indicators, we calculate the tax base by 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 quarter quarter

Calculations Correct, taking into account the number of days of activity (if necessary).

100 - sum tax base on strings 070, 080, 090;

105 - used tax rate;

110 - Amount of calculated tax.

Example: You are IP on UTI without workers, the physical indicator for your activity is the area of \u200b\u200bthe room, by 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 quarter, contributions for themselves decided to pay quarterly equal parts, in March they paid 36,238 / 4 \u003d 9 060 rubles.

An example of completing Section No. 2 in the Tax Declaration on UNVD:

Step 5: Fill section 3

After you filled all sheets in Section 2, you can go to the third section.

What do you reflect here? First, a sign of a taxpayer, depending on whether you have workers or not. Secondly, we consider the following amounts on rows:

• 010 is the sum of all 110 lines from all sheets of section 2 (in our example, Section 2 was one, then we set 43,432 rubles).
• 020 - Here we put the amount of contributions to the employees, which we take to deduct (it cannot exceed 50% of the line 010), if there are no workers - we put dashings;
• 030 - the amount of contributions "for itself", which we accept to deduct (in our example 9,060 rubles);
• 040 - We put the amount of the costs that we want to make a reimbursement on an online ticket office, but not more than 18 thousand rubles. If there are no, we put a dummy;
• 050 - calculating the amount of tax payable to the budget. Please note that this string cannot be negative. If the insurance premiums charged by the insurance premiums "for themselves" are added to still paid insurance premiums for employees, but not more than 50%, then the cost of buying online cash boxes is partially, and the remaining amount imposed on reimbursement in subsequent periods.

For those who have workers: 050 \u003d 010 - 020 - 040; If there are no workers: 040 \u003d 010 - 030 - 040

In our example, the value of the row 050 will be 43,432 - 9 060 \u003d 34,372 rubles.

An example of completing Section 3 in the Tax Declaration of UTII:

Step 6: Return to Section 1
This section is filled with the latter.

Note! It is indicated by the amount of tax for each OCTMMO.

In line 010, we put the code itself, in line 020 sum of tax. It is considered as:

020 \u003d 050 of section. 3 * The sum of all rows 110 of the section. 2 for this octo / string 010 of section. 3.

In our example, everything is simple: 34 372 * 43 432/43 432 \u003d 34 272 (rubles). The remaining cells on this sheet fill with docking.

If you have several OCTMO codes, you will have to count longer. As a result, your value of the tax from the section 040 of section 3 is proportional to distribute.

As for Section 4, in our case we do not fill it. According to the current legislation, the entrepreneur has a deferment of the application of the online cash register. This duty will arise only from July 1, 2019.

Suppose that the cash desk will be purchased and registered in June. The cost of an entrepreneur associated with it will be 13 200 rubles. In this case, we will put them to refund in the 3rd quarter of 2019.

Fill the 4th section line:

010 - Cash name;

020 - factory number;

030 - registration number;

040 - insert the date when the CCT was registered in the tax;

050 - The string is designed to display the amount of expenses. Important! The amount is limited to 18 thousand rubles. In our case, this line put 13 200.

We have one cash machineTherefore, in the rest of the line, we put the fooling.

43 432 (accrued tax for the quarter) - 9 060 (the sum of the insurance premiums of the IP "for themselves") - 13 200 (expenses for online cash register) \u003d 21 172 (the amount of tax to pay in the 3rd quarter of 2019). Section 1 fill out analogously to example 1 quarter of 2019.

Step 7: Rent a declaration

We put the section below 1 signature and date, check all the information and calculations. To hand over the declaration is required until the 20th day of the month, which is coming over the end of the quarter, that is, until April 20 / July / October / January.

If you have questions about filling or passing the tax return on UTII, then ask them in the comments.