Payers of the single tax on imputed income report for their activities every quarter, so the concepts annual declaration for them no. In this article we will figure out what form the 2017 UTII declaration is submitted in and how it is filled out.
Reporting for the 4th quarter of 2016
The UTII declaration for the 4th quarter of 2016 must be submitted no later than January 20, 2017. The form of this reporting was approved by order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@.
Please note: UTII declaration for the 1st quarter of 2017, i.e. in the period from April 1 to April 20, 2017 and beyond, rented at new form, which you will find below.
The UTII declaration for the 4th quarter of 2016 is not much different from the new one, which will take effect after the end of the 1st quarter of 2017, so it can be used as a sample in the future.
The title page of the declaration is filled out by the taxpayer, except for the lower right field. At the top of the page indicate the TIN and KPP of the organization (individual entrepreneurs - only TIN).
When submitting the initial declaration, enter “0--” in the “Adjustment number” field. If updated reporting is subsequently submitted, then depending on the count it will be, indicate “1--”, “2--”, etc.
The tax period in the declaration for each quarter will be different:
- 21 - for 1st quarter;
- 22 - for the 2nd quarter;
- 23 - for the 3rd quarter;
- 24 - for the 4th quarter.
In our case, code 24 is entered. In addition, you must indicate the reporting year to which the tax period relates, i.e. 2016.
Please pay Special attention in the field "at place of registration (code)". The fact is that UTII payer reports to the inspectorate at the place of activity, and not to the registration of an individual entrepreneur or LLC. The place of activity and the place of registration may coincide, then they fall under the jurisdiction of one inspection. If a taxpayer is registered with one inspectorate, but conducts activities under UTII in the territory under the jurisdiction of another Federal Tax Service, then he is registered with two tax authorities.
The registration location code is selected from Appendix No. 3 to the instructions for filling out, in particular:
- 120 - at the place of residence of the individual entrepreneur;
- 214 - by location Russian organization, if it is not one of the largest taxpayers;
- 310 - at the place of business of the Russian organization;
- 320 - at the place of business of the individual entrepreneur.
Section 1 indicates the amount of tax payable to the budget, i.e. already reduced by insurance premiums for individual entrepreneurs and/or employees. At the same time, the form has fields for filling out different OKTMO codes if you conduct activities using UTII in different places.
In section 2, line 010, it must be written in accordance with Appendix No. 5 to the procedure for filling out reports. This is not the same as the OKVED code, for example:
- 01 - household services;
- 02 - veterinary services;
- 03 - repair and maintenance services for transport, etc.
Section 2 is filled out for each place of business, so if you have several of them (for example, several retail outlets), but the tax office is the same, then the same number of Section 2 sheets must be completed.
Please note: when conducting activities on UTII in places belonging to different tax inspectorates, the declarations themselves must be different.
Next, in section 2, enter data for calculating the payment using the formula DB * FP * K1 * K2, i.e. it is necessary to indicate the physical indicator, coefficients, regional tax rate, which can be reduced compared to the standard 15%.
Section 3 indicates the calculated tax payment and insurance premiums that were paid for employees and/or individual entrepreneurs for themselves. Based on this information, the payment for payment to the budget is calculated.
Filling example
Let us show with an example how to fill out a UTII declaration for an individual entrepreneur. If an entrepreneur works alone, then he has the right to reduce the tax calculated for the fourth quarter by the entire amount of contributions paid for himself during the same period.
Individual entrepreneur Sergey Ivanovich Kotov provides cargo transportation services in the city of Mytishchi, Moscow region. The main OKVED code is 49.41 (Activities of road freight transport). Wage-earners are missing.
Initial data:
- FP - quantity Vehicle used in activities - 1;
- DB - basic profitability this species activities - 6,000;
- K1 for 2016 - 1.798;
- K2 (in Mytishchi for this type of activity) - 1;
- tax rate - 15%;
- the amount of fixed insurance premiums paid in the 4th quarter of 2016 is RUB 5,788.
The calculation of the amount of UTII for the 4th quarter of 2016 is calculated using the formula: DB * FP * K1 * K2 * 15% * 3 months. Let's substitute our values, we get ((6,000 * 1 * 1.798 * 1 * 15%) * 3) = 4854.6 rubles, rounded to 4855 rubles. This is the amount of calculated tax that we can reduce by the contributions paid. We get that 4855 - 5 788<0.
Until January 25, 2017, IP Kotov S.I. would have to pay tax to the budget, but in our case it is equal to 0 rubles. The lack of tax due is due to the fact that insurance premiums paid for the 4th quarter exceed the amount of calculated tax.
New form from 1st quarter 2017
What is different about the new UTII tax return, effective from 2017? As we already wrote above, few changes have been made to the UTII declaration test. They are caused by the fact that individual entrepreneurs - employers, since 2017, have received the right to reduce the calculated quarterly tax by the amount of insurance premiums paid not only for employees, but also for themselves. The tax can be reduced by no more than 50%.
Previously, this procedure for reducing payments to the budget was allowed only for payers of the simplified tax system with the object of taxation “Income,” which is also reflected in. Now taxpayers using the simplified tax system for income and UTII are on equal terms.
The UTII tax return was changed by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/574@. Let's take a closer look at what exactly has changed.
1. New barcodes are indicated:
- Code 0291 3018 on the title page has been replaced by 0291 4015;
- Section 1 code 0291 3025 has been replaced by 0291 4022;
- Section 2 code 0291 3032 has been replaced by 0291 4039.
- Section 3 code 0291 3049 has been replaced by 0291 4046.
2. In section 3 “Calculation of the amount of single tax on imputed income for the tax period,” the tax calculation formula has been changed due to the fact that individual entrepreneurs can now take into account the amount of contributions paid for themselves.
3. In Appendix No. 2, which determines how the tax return for the single tax on imputed income is presented for certain types of activities in electronic form, Table 4.1 has been modified.
4. In table 4.14 of the electronic reporting format, the wording of the phrase “Amount of insurance contributions paid by an individual entrepreneur to the Pension Fund” has been changed Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount" to "The amount of insurance premiums paid by an individual entrepreneur in a fixed amount for compulsory pension insurance and compulsory medical insurance."
The fact is that since 2017, the funds have stopped collecting insurance premiums from entrepreneurs and workers, so the concept of contributions to the Pension Fund and the Compulsory Medical Insurance Fund no longer exists. Now insurance premiums are collected by the Federal Tax Service, where the taxpayer is registered.
5. In Appendix No. 3, which must be followed when filling out reports, subparagraphs 4 - 5 of paragraph 6.1, which relate to the tax calculation formula, have been changed.
The single tax on imputed income is the most simplified regime. The government doesn't care how much profit you make. The tax is calculated not from a real figure, but from some fictitious figure that you could earn. Following this, the accounting department no longer needs to maintain an income/expense book.
However, no matter how hard the authorities try to reduce the tax burden, no one will take your word for it - the legality of all tax calculations must be confirmed by a declaration. Here you can find out how to fill it out and download a free Excel form tax return according to UTII in 2019 for individual entrepreneurs.
What changed
The new declaration form is certified by order of the Federal Tax Service of the Russian Federation MMV 7-3/574. The updated version must be submitted from the first quarter of 2017, so it’s time to get rid of all the old copies, the time has come.
He has not undergone any fundamental changes. All the same 3 sections, title page. All the innovations are just minor nuances that in no way made filling out the declaration more difficult or easier:
- the line KBK was removed from section 1;
- OKUN codes were excluded from the second;
- in Appendix 3, subparagraphs 4 and 5 have been updated;
- barcodes changed;
- a new line has been added for personal contributions;
- There are new wordings in fields 020 and 030 of the third section.
The last 2 points are closely related to the innovations that the tax system itself has undergone. The wish of all individual entrepreneurs who worked without staff has been fulfilled - now they are allowed to reduce the tax on contributions for themselves. And themselves contributions transferred under the jurisdiction of the Federal Tax Service: The Pension Fund and the Compulsory Medical Insurance Fund no longer have anything to do with them.
Due dates
If you practice UTII, submit a declaration 4 times a year. The deadline for submission is the 20th. For 2019 this is:
If you have a small staff of no more than 25 people, submit your declaration in any way convenient for you:
- Go to the tax office yourself;
- Send registered mail;
- Download the Federal Tax Service website and submit a report from it;
- Have the power of attorney certified by a notary and, handing it into the hands of your representative, send him to the inspection.
If you employ more than 25 people, you are only allowed to submit your declaration electronically. You need to fill it out on the Federal Tax Service website, download it to your computer and send it to the tax office.
Where to take it
According to the law, entrepreneurs on UTII submit a declaration to the Federal Tax Service at the place of activity. But there are also types of work in which this place does not exist. That is, the type of work is not tied to any specific geographical point, for example, advertising. Then you can submit the declaration at your place of residence.
A few more exceptions - if you have:
- Two or more points on UTII + 1 type of activity + the same OKTMO = submit 1 declaration, and sum up the physical indicators.
- 2 or more points on UTII + 1 type of activity + different OKTMO = submit the declaration to separate inspectorates for each education.
- 2 or more points + 1 subordinate inspection + different types activities = 1 declaration with several third sections.
- Several types of work + different subordinate inspections = a declaration for each.
Requirements for filling
To fill out the UTII declaration the first time, adhere to the requirements of paragraphs 2.1 – 2.6 of Procedure MMV 7-3/353:
- Round the values of physical indicators to whole numbers;
- K2 – up to the third decimal place;
- Round up rubles: up to 50 kopecks - oh, more - 1 ruble;
- Write by hand with dark ink (blue, black);
- Capital letters are printed;
- IN Word programs and Excel set the font to “Courier New”;
- Do not scribble or cover up the text with proofreader;
- Place the stamp on one side;
- Make numbering continuous;
- Do not staple the sheets together.
The order in which you fill it out is also important. Since the “title” indicates total number sheets, it is filled in as final. You should start with the second section, then move on to the third, only then to the first.
How to fill out
Step-by-step instructions for filling out the UTII declaration for individual entrepreneurs in 2019, which are given below, will help you understand the fields of the document. There are also some examples to download here:
Second section
As legislators advise, let's start with the second section. For convenience, all data is entered step by step into the table, in the last column of which you can see an example of filling out a UTII tax return for 2019 for an individual entrepreneur engaged in retail trade without employees.
| Line no. | What to write | Example |
|---|---|---|
| 010 | Code assigned to your type of activity. You can find it in Appendix 5 of the Filling Procedure. | 182105020102100010 |
| 020 | Full address where the activity takes place. | 568523/50/Moscow/Sovetskaya 10/1 |
| 030 | OKTMO code | 52142512 |
| 040 | Basic income (must correspond to the type of work). | 7500 |
| 050 | K1 – coefficient imposed by the state. | In 2019 = 1.798 |
| 060 | K2 – coefficient, imputed local authorities authorities. | 1 |
| 070, 080, 090 column 2 | Your physical indicator for all months of work. | Our individual entrepreneur sells underwear in a store with an area of 34.3 sq. m. Without workers. This means his FP = 34. |
| 070, 080, 090 column 3 | The number of days of the month when the company operated under UTII. If full month, don't put anything. | Our businessman opened in the middle of the first month of the quarter: |
| 070, 080, 090 column 4 | Tax base = c. 040 x s. 050 x s. 060 x s. 070 from column 2 x (p. 070 column 3/number of days of the month). |
|
| 100 | Total – the sum of rows 070, 080 and 090 of column 4. | 1 146 225 |
| 105 | Bid | 15% |
| 110 | Tax amount = 105 x 100 | 171 934 |
Third section
Let's continue with step by step instructions to section 3. The third column of the table shows an example of how to fill out a UTII declaration for an individual entrepreneur without employees.
First section
Here you only need to write a couple of numbers. If there is only one activity or is carried out according to one OKTMO, rewrite the tax from the village. 040 3 r. in line 020 1 rub. and indicate OKTMO in 010.
If there are several works for different OKTMO, fill in additional lines 010, 020. The formula for calculation in field 040 in this particular case = s. 040 3 r. x (p. 110 according to the required OKTMO/p. 010 2 r.).
Title page
Now let’s move on to the simplest thing - the title page, for which you no longer need to calculate anything. What to enter on the sheet, see the table, and a sample of filling out the UTII declaration in 2019 for individual entrepreneurs without employees is in the photo.
| Field name | What to write |
|---|---|
| TIN | The TIN that is registered in the individual entrepreneur’s registration. |
| checkpoint | Filled out only by the management of organizations. |
| Correction number | If this is the first attempt to submit a UTII declaration for the period - 0, the second - 1, third - 2. |
| Taxable period | See the code in Appendix No. 2. |
| Reporting year | 2019 |
| Submitted to the tax authority | Which? Federal Tax Service code. |
| At the place of registration | The code for the place of registration in the UTII declaration in 2019 is in Appendix 3. |
| Taxpayer | Full name, each word in a different field. |
| Activity code | The code of your type of work can be found in the OKVED classifier or in the Unified State Register of Individual Entrepreneurs (USRIP) extract. |
| Phone number | The format is free. |
| On the pages | The total number of pages of the declaration. |
| With documents attached... | If you attached any documents to the declaration, write down the number of pages they occupy. |
| I confirm the completeness and authorization of the information | If you submit the report yourself – 1, a representative – 2. |
| Full Name | Fills in confidant, if it exists. |
All that remains is to put the date and signature. This is done either personally by the individual entrepreneur or by his representative.
An individual entrepreneur is not obliged to put a stamp on the UTII declaration, since by law he has the right not to have one at all.
Zero declaration
How to fill out a zero UTII declaration for 2019 and where can I find a sample of filling out a zero UTII declaration for 2019 for individual entrepreneurs? In fact, you can’t take a zero level on UTII. The tax is calculated on the fictitious profit that the state imputed to you. This means you still need to pay royalties.
A declaration with only zeros is against the law. And if you submit it, you will have to provide an updated document with the tax amount indicated in the latest reporting.
Liquidation of individual entrepreneurs
How to submit tax reports when closing a business? If you are winding down your activities at the end of any quarterly period, submit your declaration on time (by the 20th) and include the following information:
- 50 in the “Tax period”;
- 0 in the line “Form of reorganization”.
Tax authorities will understand that your activities have been stopped and there is no point in waiting for reports in subsequent periods. See a sample UTII declaration when closing an individual entrepreneur in 2019 in the photo:
Let's figure out what to do for an individual entrepreneur who closes a business within a three-month period. You don’t want to pay tax for the entire 90 days, but you still need to file a tax return because you were still working at the beginning of the quarter.
No one is interested in your income, there are only coefficients established by the state, basic profitability and only one indicator that truly reflects the results of the company’s work - this is a physical indicator. So it will be equal to zero if you decide to close the business and implement your plan. Which means the calculated tax will also be zero– multiplying by 0, we get 0.
This the only way not to overpay the UTII tax, but you can resort to it only if the individual entrepreneur is really liquidated - the application is submitted, the activity is terminated and required fields the declaration contains liquidation codes.
AND pretty today important topic taxation UTII 2016, namely the article on reporting on UTII tax.
As you probably already know, reporting on UTII consists of submitting a UTII declaration on a quarterly basis, it’s the 2016 UTII declaration that we’ll talk about.
UTII declaration form for individual entrepreneurs and LLCs 2016
First, let’s decide on the form of the UTII declaration itself for individual entrepreneurs and for LLCs. I think it’s no secret to anyone that there is no separate declaration for an organization or for an entrepreneur.
Filing UTII reports and paying tax in 2016
Nothing really has changed here:
- UTII reporting for the first quarter – until April 20, 2016, payment until April 25, 2016;
- UTII reporting for the second quarter – until July 20, 2016, payment until July 25, 2016;
- UTII reporting for the third quarter – until October 20, 2016, payment until October 25, 2016;
- UTII reporting for the fourth quarter – until January 20, 2017, payment until January 25.
Filling out the UTII declaration for individual entrepreneurs and LLCs 2016
Now let’s look at how to correctly fill out the UTII declaration for an entrepreneur:
Sample of filling out the UTII declaration for individual entrepreneurs 2016
As is my custom, I will not describe what and how, and you can see all my comments and explanations in the video for this article.
And now I will post a completed sample of filling out the UTII declaration for individual entrepreneurs:
Filling out the UTII declaration for individual entrepreneurs (title page)
Filling out the UTII declaration for individual entrepreneurs (page 2)
Filling out the UTII declaration for individual entrepreneurs (page 3)
Filling out the UTII declaration for individual entrepreneurs (page 4)
This is how the UTII declaration is filled out for an entrepreneur providing services to the public, as you probably noticed: an individual entrepreneur works alone.
Now let's look at a similar situation, but with filling out the UTII declaration for an LLC in 2016:
Sample of filling out the UTII declaration for LLC 2016
We also fill out the UTII declaration only with some changes:Filling out the UTII declaration for an LLC (title page)
Filling out the UTII declaration for an LLC (page 2)
Filling out the UTII declaration for an LLC (page 3)
Filling out the UTII declaration for an LLC (page 4)
In general, you can use an example to see how new UTII declarations for individual entrepreneurs and LLCs are filled out in 2016.
See everything else in the video that I will record for the article, I will make explanations and comments. Oddly enough, tax authorities each dictate their own conditions. At the Federal Tax Service there is no need to put dashes in each cell.
I took it on purpose ready-made options to identify some points in the filling features UTII declarations in different tax authorities.
Currently, many entrepreneurs use this Internet accounting to switch to UTII, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.
Procedure state registration Individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the one I have verified online service: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.
That's probably all! Ask questions in the comments or in mine