Organizations and individual entrepreneurs who are on the simplified tax system must submit a declaration for 2018 no later than 04/01/2019 and 04/30/2019, respectively. We will tell you about the tax return form and the features of filling it out in our consultation (clause 1 of article 346.23, clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Declaration under the simplified tax system 2018-2019: form

The “simplified” tax return form (form according to KND 1152017) was approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@ and is used for reporting for 2016. No changes to the declaration are expected in the near future. Therefore, simplifiers must report for 2018 using the old form.

The declaration form can be found in Appendix No. 1 to the Order.

Filing a declaration according to the simplified tax system: electronically or on paper

The tax return under the simplified tax system for 2018 can be submitted both in paper and electronic form. Requirement of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation on the mandatory electronic form of the declaration with an average number of employees of more than 100 people, one might say, does not apply to simplifications, because with such a number, organizations and individual entrepreneurs do not have the right to apply the simplified tax system (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Composition of the tax return

The list of sheets and sections that a simplifier must submit as part of his tax return depends on the chosen object of taxation:

The specified sheets and sections (except for sections 2.1.2 and 3) are submitted even if the simplifier submits a zero declaration under the simplified tax system.

In 2018, the same form of declaration under the simplified tax system continues to be used, according to which they reported in the previous year (bar code of the title page 0301 2017), as in the previous year. In this article we will look at a sample of filling out a declaration under the simplified tax system for 2017 (form KND 1152017).

Declaration form

The tax return form under the simplified tax system, effective in 2018, was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@. The tax return for the tax paid in connection with the application of the simplified taxation system is the only tax reporting that simplified tax payers submit. At the same time, despite the different objects of taxation (Income or Income minus expenses), the annual reports are submitted the same, only the sheets are filled out differently.

The tax return form under the simplified tax system for 2017 differs from the previous form by a different barcode on the title page (0301 2017 instead of 0301 0013) and new fields for entering data on payment of the trade tax.

Please note: if you fill out a declaration for the simplified taxation system using an invalid form, the reporting will be considered not submitted! For such a violation, the tax inspectorate will not only impose a fine, but may also block the current account of an individual entrepreneur or LLC.

Deadlines for submitting reports

• organizations - no later than March 31, 2018, but this year, due to this date falling on a weekend, the deadline for submission is postponed to the next working day, i.e. as of April 2, 2018;
• individual entrepreneurs - no later than April 30, 2018.

If during 2018 an organization or individual entrepreneur voluntarily ceases to operate on the simplified tax system, then in addition to reporting for 2017, it is necessary to submit a declaration for the time worked. The deadline for delivery in this case is no later than the 25th day of the next month after the termination of activity.

If the right to a simplified regime is lost due to non-compliance with the requirements (the number of employees or the income limit has been exceeded, an unauthorized line of business has been started, a branch has been opened, the share of a legal entity participant in the company has increased, etc.), the declaration must be submitted no later than the 25th day of the month, following the quarter of loss of the right to the simplified tax system.

General filling rules

The procedure for filling out the declaration is established by Appendix No. 3 to Order N ММВ-7-3/99@. These are mandatory requirements that must be followed, otherwise the report will be refused. Among them:

• The text fields of the form are filled with capital printed characters;
• All values ​​of cost indicators are indicated in full rubles according to rounding rules;
• Each field contains only one indicator, except the date and tax rate. To indicate the date, three fields are used in order: day (two familiar places), month (two familiar places) and year (four familiar places), separated by the sign "." For the tax rate indicator, two fields are used, separated by a ".";
• When manually filling out a field with a missing indicator, a dash is entered;
• The data is entered in black, purple or blue ink;
• Correction of errors, blots, and deletions is not allowed;
• Only one-sided printing of the document is allowed;
• Pages must not be stapled or stapled;
• The pages are numbered consecutively, starting from the title page; only completed pages are numbered;
• If you use a computer, this makes it easier to fill out the reports, but it must be taken into account that only Courier New font with a height of 16 - 18 points is allowed. Numerical indicators in this case are aligned to the last right familiarity; dashes in empty cells are optional.

The necessary codes (tax period, place of presentation, forms of reorganization, method of presentation, property received as part of targeted financing) are indicated in the text. If in your case the codes do not correspond to our filling example, then they must be selected from the original source.

Example of filling out a declaration

Let's look at an example of how a declaration of an individual entrepreneur on the simplified tax system is formed in 2018, which operated without employees. We will indicate the data for individual entrepreneurs without employees in the table in rubles on an accrual basis, as required by the filling instructions. It is necessary to calculate the amount of tax paid in connection with the application of the simplified tax system.

For individual entrepreneurs without employees, it is possible to reduce the calculated contributions in full, which the entrepreneur took advantage of. As can be seen from the table, for the first quarter and for the first half of the year, advance payments were completely reduced by the amount of contributions paid.

Based on the results of nine months, i.e. in the period from October 1 to October 25, the entrepreneur paid another 3,650 rubles in insurance premiums. Since the advance payment turned out to be more than this amount, an additional 9,663 rubles were paid. In December, the remaining part of the fixed contributions was paid in the amount of 1913 rubles. Based on the results of 2017, an additional tax of 11,736 rubles must be paid, and the entrepreneur decided to pay an additional 1% contribution on income over 300,000 rubles by July 1, 2018.

Entrepreneurs with employees, as well as organizations using the simplified tax system Income can also reduce calculated advance payments and the tax itself by the amount of contributions paid for individual entrepreneurs and for employees, but the tax payment can only be reduced to 50%. So, the individual entrepreneur from our example, if he had employees, would not be able to completely reduce advance payments through contributions, so the declaration would reflect other figures.

The simplified taxation system (STS), despite its name, provides a regulated procedure for determining the tax base, calculating and paying tax, generating and submitting other documents related to the application of the simplified tax system. Document forms approved by the Federal Tax Service are included in the tax documentation classifier (KND) and, accordingly, receive their code according to the KND (Order of the Federal Tax Service of Russia dated March 22, 2017 N ММВ-7-17/235@). In our consultation, we will talk about the form for KND 1150001.

Form according to KND 1150001

KND form 1150001 is the first document that an organization or individual entrepreneur fills out on its way to applying the simplified system on the simplified tax system. This form No. 26.2-1 - Notification of the transition to a simplified taxation system (approved by Order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829@).

The transition to the simplified tax system when creating an organization or registering an individual entrepreneur is possible if they submit the KND form 1150001 to their inspection no later than 30 calendar days from the date of registration. Then it will be considered that the simplification is applied by them from the beginning of their activities (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

If the deadline is missed, or already registered organizations and individual entrepreneurs that still apply other taxation regimes (except for UTII) switch to the simplified tax system, then it will be possible to switch to the simplified tax system only from January 1 of the next year. In this case, the notification is submitted to the inspectorate no later than December 31 of the year preceding the year of the planned transition (

At the end of the financial year, taxpayers using the simplified tax system

(organizations and individual entrepreneurs) must submit to the tax authorities a declaration on the tax paid in connection with the application of the simplified tax system.

Providing a declaration under the simplified tax system and paying taxes to taxpayers must be carried out in.

Tax return of the simplified tax system Form KND 1152017 (Order of the Federal Tax Service of the Russian Federation of February 26, 2016 N ММВ-7-3/99@) is filled out by taxpayers using the simplified tax system in accordance with the laws of the constituent entities of the Russian Federation in whose territory they are registered. The work must also be guided by the provisions of the Tax Code of the Russian Federation and the data of the organization’s tax registers.

The tax base for tax related to the simplified tax system is:

• The monetary expression of the income of an organization or individual entrepreneur (if the object of taxation is in the form of income).
• The monetary expression of income reduced by the amount of expenses (with the object of taxation being “income minus expenses”).

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DELIVERY methods and FORM for submitting a declaration according to the simplified tax system

The declaration is submitted in the established form: on paper or in established formats in electronic form (transmitted via telecommunication channels).

Note: When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

In accordance with clause 3, if the average number of employees of the company does not exceed 100 people, the declaration can be submitted not in electronic form, but on paper.

Declaration under the simplified tax system according to Form KND 1152017 on paper is submitted:

• personally;
  

  Note: Passport required

• through your representative;
• sent in the form of a postal item with a description of the attachment.
  When sending reports by mail, the day of its submission is considered the date of dispatch.

When sending a declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment.

When calculating tax, you must be guided by the law of the subject of the Russian Federation where the taxpayer is registered, because in accordance with clause 2, tax rates are established by the laws of the constituent entities of the Russian Federation and may differ from those specified in.

Take, for example, in accordance with Article 1 of Moscow Law No. 41 of October 07, 2009 “On the establishment of the tax rate... who have chosen income reduced by the amount of expenses as an object of taxation” for organizations and individual entrepreneurs who have chosen As an object of taxation, income reduced by the amount of expenses is set at a tax rate of 10% if they are certain types of economic activity, but the federal value of such a rate is 15%. We see that some regional authorities provide benefits under the simplified tax system.

Based on the types of funds received for the intended purpose, you should select the names and codes corresponding to them (they are given in Appendix No. 5 to the Filling Out Procedure) and transfer them to column 1 of Section 3 (clause 8.1 of the Filling Out Procedure). If there were no receipts, then section 3 is not completed.

Declaration according to the simplified tax system, where to reflect the amount of paid TRADE duty

In addition to the three tax deductions that are provided for all single tax payers, organizations and entrepreneurs engaged in trade can reduce the accrued tax by.

What is needed for this?

1. An organization or entrepreneur must be registered as a trade tax payer. If the payer transfers the trade fee not in accordance with the notification of registration, but at the request of the tax inspectorate, it is prohibited to use the tax deduction.

2. The trade tax must be paid to the budget of the same region to which the single tax is credited. Mainly, this requirement applies to organizations and entrepreneurs who are engaged in trade in places other than where they are registered at their location (place of residence). For example, an entrepreneur who is registered in the Moscow region and trades in Moscow will not be able to reduce the single tax by the amount of the trade tax. After all, the trade tax is credited in full to the budget of Moscow (clause 3 of article 56 of the BC), and the single tax is credited to the budget of the Moscow region (clause 6 of article 346.21 of the Tax Code, clause 2 of article 56 of the BC). Similar clarifications are in the letter of the Ministry of Finance dated July 15, 2015 No. 03-11-09/40621.

3. The trade tax must be paid to the regional budget precisely in the reporting (tax) period for which the single tax is assessed. Trading fee amounts paid at the end of this period can only be deducted in the next period. For example, a trade fee paid in January 2018 based on the results of the fourth quarter of 2017 will reduce the amount of the single tax for 2018. It cannot be taken as a deduction when calculating the single tax for 2017.

• for trading activities in respect of which the organization (entrepreneur) pays a trading fee;
• for the rest of the business.

The actual trade fee paid only reduces the first amount. That is, that part of the single tax that is accrued on income from trading activities. Therefore, if you are engaged in several types of business, it is necessary to ensure that income from activities subject to the trading tax is separately accounted for and income from other activities. This is confirmed by letters from the Ministry of Finance dated December 18, 2015 No. 03-11-09/78212 (sent to the tax inspectorates by letter of the Federal Tax Service dated February 20, 2016 No. SD-4-3/2833) and dated July 23, 2015 No. 03-11-09/42494.

The results of separate accounting are documented in accounting certificates (.docx, 18Kb).

If the single tax on trading activities is less than the amount of the trade fee, the difference cannot be attributed to the reduction of the single tax on income from other types of activities. At the same time, the restriction that does not allow reducing the single tax by more than 50 percent does not apply to the trade tax.

Note: Paragraph 8 and letters of the Ministry of Finance dated 10/07/2015 No. 03-11-03/2/57373, dated 10/02/2015 No. 03-11-11/56492, dated 03/27/2015 No. 03-11-11/16902.

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An example of filling out a simplified tax system INCOME declaration for 2018 with barcodes

Note: Such a declaration is prepared in the TAXPAYER LEGAL ENTITY program, the link is given below

An example of filling out a simplified taxation system declaration INCOME - EXPENSES for 2018

Only completed declaration sheets are submitted to the tax office. Blank sheets don't give up. Why translate the paper? For example, if an enterprise or individual entrepreneur is on the simplified tax system INCOME, only the pages of section 2.1 are filled out, if the simplified tax system D-R is filled out only section 2.2

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PROGRAM and INSTRUCTIONS for filling out the simplified tax system declaration for 2018

The declaration under the simplified tax system consists of five sections and a title page. There are different sections for different taxation objects of the simplified tax system: for the simplified tax system with the object “income” sections 1.1 and 2.1, for the simplified tax system with the object “income less expenses” sections 1.2 and 2.2. Section 3 and the title page are common to both types of simplified taxation system. Section 3 is presented only to those taxpayers who received targeted financing funds that are not taxed under the simplified tax system. Those. Usually commercial organizations and individual entrepreneurs do not have this section as part of the declaration, so it is not discussed in the article.

Note: The declaration indicates only the accrued tax amounts, the paid amounts are not indicated; the tax office already has data on payments.

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Calculation of the simplified tax system Income 6% in the Excel program Excel for entering into the declaration and paying advance payments

Data is entered quarterly, i.e. revenue for each quarter, how much insurance contributions were actually transferred (and not accrued) in a given quarter to the Pension Fund (pensions and medical insurance), the Federal Social Insurance Fund of the Russian Federation (for benefits and “injuries”), as well as previously paid amounts of advance tax payments.

The table is made conveniently, but it does not take into account individual entrepreneurs without employees! Individual entrepreneurs without employees have no restrictions on tax reduction in accordance with clause 3.1 of Article 346.21.

ADDITIONAL LINKS on the topic

1. TABLE OF CONFORMITY OF OKTMO and OKATO
   What OKTMO code should I write on the payment slip or declaration? 8 or 11 characters? A summary summary table of the correspondence of OKATO codes to OKTMO codes, which was developed by the Ministry of Finance of the Russian Federation, is published.
2. 
   We consider in detail the balances and turnovers, for which accounts the Balance Sheet and the Statement of Financial Results for small businesses are compiled (Form KND 0710098).

December 24, 2013

Sample of filling out a tax return for individual entrepreneurs using a simplified tax system (USN) 6 and 15%

Greetings, fellow self-employed citizens, to my blog! Some time ago I, and now I need to keep records and pay all taxes established by law.

One of the main, and one might even say, the most important documents that an individual entrepreneur must submit is a tax return. It must be submitted no later than April 30. For LLCs, the deadline is the last day of March. And it’s better not to violate these deadlines.
Often on forums you can read something like:

I registered an individual entrepreneur 2 years ago and forgot. He did not conduct any activities, did not receive any income, did not pay fixed fees, did not file declarations.

Such a frivolous attitude threatens forgetful entrepreneurs with various sanctions.
Firstly, for each late return that you should have filed, but did not do so, you will have to pay a fine of 1,000 rubles.
Secondly, starting this year, the tax service transfers income data to the pension fund. She takes this data from the tax return that you submit by the due date. But if the individual entrepreneur has not submitted reports by April 30, then, accordingly, the tax office will have nothing to send to the Pension Fund. And in this situation, the law now allows the pension fund to recover from you the amount of fixed insurance contributions eightfold! And this is more than 140 thousand rubles!
Plus, penalties and interest will be added to this. As a result, the amount that the entrepreneur will have to send to the funded and insurance parts of the pension and to the Compulsory Medical Insurance Fund will grow to very impressive sizes. And if the debtor does not take any action to repay this debt, then the Pension Fund employees “set” bailiffs on the debtor.
In general, this year everything has become very serious and it is better not to forget about timely filing of tax returns.
Thirdly, systematic violation of reporting deadlines, naturally, is not very popular with the federal tax service and they may have various suspicions about such an undisciplined individual entrepreneur. As a result, you may be included in the inspection list.
In general, meeting the deadlines for filing declarations will save you millions of nerve cells and hundreds of thousands of rubles. I hope that now you also understand that it is better not to delay filing your tax return. Now let's see how to fill it out correctly.

How to fill out KND form 1152017.

So, you are an individual entrepreneur who has chosen the simplified tax system for income (6%) or income minus expenses (15%). We are required to provide reporting in KND form 1152017.
You can fill out this tax return either independently or using various online services and programs. You can entrust this matter to an accountant you know. However, everything is so simple that you can handle it yourself.
Thus, there are currently several useful services that greatly simplify the lives of entrepreneurs and accountants. These include online accounting services “My Finance”, “Accounting.Kontur”, “My Business”, etc. After registering and paying for the tariff that is suitable for you, you can automatically generate reports (for this you will need to enter all the necessary data in a special form - income, expenses, etc.). Then the service itself creates a declaration for you. You can print it or send it online using the online accounting interface. However, you may be charged additional money for sending via electronic communication channels.
There is also a wonderful program “Legal Taxpayer”, which you can download on the official website of the Federal State Unitary Enterprise GNIVTS Federal Tax Service of the Russian Federation (http://www.gnivc.ru/software/free_software/software_ul_fl/taxpayer_ul/). This program is constantly updated and takes into account all the latest changes in legislation relating to tax reporting. Therefore, it is important to use the latest version of the program. I will tell you how to use it in the following articles. If you are interested, subscribe to updates.
But even if you use automated means to fill out a declaration under the simplified tax system, it will not hurt you to look at a sample declaration so as not to make mistakes.
This is what the first page of KND 1152017 looks like (click on it to enlarge):

In the “TIN” column, write your individual tax number.
If you are submitting a declaration for the first time, then you do not have any adjustments yet, so put “0” in the appropriate field:

But if your tax office did not accept the return for some reason, then you must indicate “1” if you are submitting corrected reporting for the first time, or the number “2” if it is the second time, etc.
The tax period code can be 34 or 50. If you are submitting the simplified tax system for a full year, then put “34”. If you stopped working, then “50”.

Very often, individual entrepreneurs make a mistake when filling out the Reporting Year. You need to enter the year for which you are reporting in this declaration.
The tax authority code is 4 digits that are assigned to your local tax office, where, in fact, you will submit your reports. You can find out this code in the Notification that was issued to you along with the Certificate of State Registration of Individual Entrepreneurs.
In the field “at the location of registration,” entrepreneurs need to enter the number “120.” And if the object of taxation is an organization, then “210”.
Please fill in your full name below. Below, please indicate your OKVED code. If you have forgotten the code of your main activity, then you can look it up in the Unified State Register of Entrepreneurs. This A4 sheet should have been given to you by the Federal Tax Service after registering an individual entrepreneur:

In the appropriate fields, leave your telephone number and the number of pages of this declaration, as shown in the example above.
On the bottom left side of the first page of your tax return, you must indicate who is filing it - you or your representative. If an individual entrepreneur visits the tax office in person, then put “1”; if they sent a representative, then “2”:

At the bottom of the page is the date of filing the declaration and signature. All. There is no need to fill out anything else on the first sheet.
Sample of the second sheet - Section 1.
First of all, you are asked to indicate the taxable object that you have chosen. If you work under the simplified tax system of 6% (income is subject to taxation), then mark “1”. If the simplified tax rate is 15% (income minus expenses), then write “2”.
OKATO code is the number of the territorial unit of the Russian Federation where the local tax office is located. You can find out by calling your Federal Tax Service or in the documents you were given after registering an individual entrepreneur.

The budget classification code, which must be written down in line 030, is a combination of several numbers. They can constantly change, but today the BCC for individual entrepreneurs on the simplified tax system is as follows:
For a rate of 6% (income): 18210501011011000110;
For a rate of 15% (income-expenses): 18210501021011000110.
In lines 030, 040, 050, indicate your advance payments for the first quarter, six months (six months) and nine months of the reporting year, respectively:
The values ​​in drains 060 and 070 are calculated using the formulas specified in the form:

As we can see, to fill them out, you need to calculate several lines from section 3.
Sample of filling out section 2.
Line 201. In it we indicate the tax rate:

On line 210 you write the amount of income that is subject to taxation.
The next line (220) is filled in only by those individual entrepreneurs who work according to the simplified tax system “income-expenses”. Line 230 is also filled in only with them. That is, those entrepreneurs who work according to the simplified 6% (income) do not fill out these two lines.

Point 240 is the tax base. That is, you will have to pay tax on the amount recorded here. For those who are on the simplified tax system at 6%, the tax base is equal to the number from paragraph 210.
For those who work according to the “income-expenses” system, you need to subtract expenses (220) and loss (230) from income (210). The resulting number will be the tax base. If you get a number less than zero, then you do not need to write it in the 240 field.
Field 250 (loss amount) is calculated using the formula:

Now that we have made all the necessary calculations, we can calculate the tax amount (p. 260):

Also, those individual entrepreneurs who put the number “2” on page 001 calculate the value for page 270:

And those entrepreneurs who marked “1” on page 001 indicate the amount of insurance premiums they paid:

By this amount you can reduce the tax you will pay for the reporting period.
So we filled out our tax return! I hope I explained everything very thoroughly and clearly. As you can see, there is nothing complicated about this.
Now we just have to deliver it on time. This can be done in person, sent via the Internet or a representative.
I will talk about this in future articles.
Finally, I would like to wish you success in your business! Great income for you!
Respectfully yours, Pavel.

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