By order of the Federal Tax Service of Russia in mid-2014, a new form of tax declaration under the simplified tax system was approved (Order No. ММВ-7-3/352). It is in this form that you need to report on the results of 2015. The reporting deadline for organizations using simplified taxation is the last day of the first quarter of 2016, and for individual entrepreneurs - the first working day of May 2016, since April 30 falls on a day off.

The declaration is submitted in any of three ways, namely:

• personally;
• postal service;
• telecommunications networks.

For some organizations, there is a direct obligation to submit a tax return via the Internet, but This obligation does not apply to simplists., since the number of employees in these companies cannot exceed 100 people.

The new declaration has special sections that need to be filled out depending on the object of taxation. There is also a section for organizations that receive funds in the form of targeted funding or charitable contributions. Rent in tax office only completed sheets are needed, that is, if you did not fill out some section, then you do not need to submit it to the inspectors. In the order of filling, by the way, this is clearly stated only for the third section of the declaration.

Individual entrepreneurs who apply the simplified tax system and have received an indulgence from the regional authorities in the form of tax holidays often think that since they do not pay tax, they should not submit reports. This is not true! Everyone must report and tax holidays do not at all exempt from paying tax, but only allow it to be applied at a rate of 0 percent. Below we provide instructions for filling out a “simplified” tax return, and at the end of the article there will be a link to the form (declaration form), and you can also download a completed sample for free.

General rules for filling out the declaration

On each sheet of the declaration for the simplified tax system for 2015, it is necessary to indicate the TIN of the taxpayer. Legal entities must also register their checkpoint. Both can be taken from the notice of taxpayer registration received from the tax office.

1. In the "Adjustment number" field, enter the value "0—".

2. In the "Tax period" field - the code of the tax period for which you submit reports. So, if the declaration is submitted at the end of the year, then the value of the code will be "34", but if you fill out the reporting during the reorganization of the enterprise - "50". Order No. MMV-7-3 / 352 will help to accurately determine the code in a given situation.

3. In the "Reporting year" field, the year for which the reporting is submitted is indicated.

4. In the "Taxpayer" field, the legal entity must indicate its full name. It must match the name specified in the founding documents. IP in this field puts down his last name, first name and patronymic. There should not be any abbreviations, the information must correspond to passport data.

5. In the field "Code of the type of economic activity by OKVED classifier» you need to enter the appropriate code. It is registered in the extract from the Unified State Register of Legal Entities (for individual entrepreneurs - from the Unified State Register of Legal Entities). You can get an extract from your tax office or on the website tax service. You can also find out the code itself from the classifier. If an organization applies several tax regimes at once, then the code must be indicated only for those types of activities for which a simplified tax is paid.

Rules for filling out sections 2.1 and 2.2

Sections 2.1 and 2.2 are filled in depending on the chosen object of taxation. Accordingly, it is most convenient to fill them in the first place.

Section 2.1

It is filled out by organizations and individual entrepreneurs who pay tax only on income. In this section, you must specify all payments or income that are not deductible for tax purposes. Consider the order of filling in the individual lines of the section:

1. Line 102

If the organization or individual entrepreneur has payments to employees, the number 1 is put in this line, if the individual entrepreneur does not have such payments, the number 2 is put.

2. Lines 110-113

Designed to indicate the total amount of income for reporting periods. Recall that such periods for simplistic people are quarters and a year. The amounts are calculated on an accrual basis.

3. Lines 130-133

Here, as a cumulative total, you must indicate the amount of advances for each reporting period, as well as the total amount of tax calculated for the year. Insurance premiums should not be taken into account.

4. Lines 104-143

These lines indicate the amount of contributions to compulsory insurance, as well as the amount of payments for temporary disability leaves for which you have reduced tax.

Section 2.2

This section is filled out only by those taxpayers who calculate tax on income reduced by expenses.

Consider the order of filling in the individual lines of the section:

1. Lines 210-213

This includes the amount of income for the reporting periods. As always, the cumulative result.

2. Lines 220-223

By the same principle, here you need to specify the amount of expenses.

3. Line 230

Here the amount of the incurred loss (or part of it) for the previous tax periods is fixed.

4. Lines 240-243

Designed for making tax base for each period. You can calculate it by calculating the difference between income and expenses. Remember to take into account the amount indicated on line 230. It is subtracted from the total for the year.

5. Lines 250-253

Filled in if the calculation of the difference between income and expenses turned out to be a negative number.

6. Lines 260-263

Here are the tax rates applicable in each particular period. In general, the rate is 115 percent, but it may be reduced by regional regulations.

7. Lines 270-273

Needed to reflect advance payments. They will be equal to the product of the numbers indicated in lines 240-243 and the rates indicated in lines 260-263.

8. Line 280

The minimum amount of tax should be indicated here. For the simplified tax system, it is calculated by multiplying the income received by 1 percent. If your calculations show that the tax payable is less than this amount, then you will have to pay the minimum tax.

Rules for filling out section 3

If your organization did not receive earmarked funding during the reporting period, you can safely skip this section. If any targeted funds were transferred to you, then you will have to fill it out. Incidentally, this funding does not include subsidies provided to autonomous institutions. For a precise definition of funding types, please refer to tax code(Article 251).

In this section, you must indicate the amounts of subsidies that were not used in the previous year and for which the period of use has not yet expired.

In section 3, respectively, the following information is also indicated in the columns:

1. Code of the type of transferred funds. It can be determined in accordance with Appendix 5 to the reporting procedure.

2. Date of receipt of property or funds.

3. The amount of funds received, the period of use of which has not yet ended, and also which do not have a period of use.

The remaining columns provide information on the amounts that were transferred to the organization in the reporting year. So, the second and fifth columns are filled in by those who received funding from due date use, and the seventh column indicates the funds that were not spent in accordance with the intended purposes. Property is stated at market value.

Rules for filling out sections 1.1 and 1.2

These sections are very easy to fill in according to the indicators already indicated in section 2.1 or 2.2. Here you need to reflect the amount of the calculated amount of advance payments and tax. Similarly to sections 2.1 and 2.2, sections 1.1 and 1.2 are filled in depending on the object of taxation.

Consider the order of filling in the individual lines of section 1.1:

1. Lines 010, 030, 060, 090

Here you need to register the OKTMO code. If for the entire tax period the location of the organization or the place of residence of the individual entrepreneur has not changed, then only 010 is filled in.

2. Line 020

This includes the amount of the advance payment for the first quarter.

3. Line 040

The amount of the advance payment for the six months, reduced by the number indicated in line 020, is indicated. If, as a result of subtraction, you get a number with a minus sign, then this difference must be indicated in line 050.

4. Line 070

Here, similarly to the previous situation, it is indicated advance payment for 9 months.

5. Line 080

To be filled in if the difference is negative and the advance payment needs to be reduced.

Lines 100 and 110 are filled in the same way.

Section 1.2.

Section 1.2 is filled in by those organizations and entrepreneurs who have chosen income reduced by the amount of expenses as an object of taxation.

The rules for filling out section 1.2 correspond to the rules for section 1.1 above. The only difference is line 120, in which you need to calculate the minimum amount of tax for the year.

On our website using an online calculator.

Organizations and individual entrepreneurs, applying the simplified taxation system, must annually report for the past financial year in order to calculate taxes, for this, a declaration on the simplified tax system is submitted to the tax office. In the section, we will look at how to fill out the declaration, using an example.

Please note that there has been a change, according to the order of the Federal Tax Service dated July 4, 2014, under the number MMV-7-3 / 352.

Reporting is submitted at the place of residence for individual entrepreneurs and registration for legal entity. The legislation establishes certain deadlines for submitting a declaration and making payments, there are differences for LLCs and individual entrepreneurs.

For organizations:

• Deadline is March 31st of the year following the reporting year.
• The payment deadline is March 31st.

For individual entrepreneurs:

• The deadline for filing the declaration is April 30 of the year following the reporting year.
• The payment deadline is April 30th.

If you have an electronic signature, reports can be sent to online form. Or using secure data transmission systems such as . As well as by electronic means the standard one also remains - using the Russian post, while it should be sent by a valuable letter with a description of the attachment.

Zero declaration on USN

What to do if for the previous period you did not have financial and economic activities, firstly, you should still file a declaration, and secondly:

• You can apply. The only thing is that you can submit it only if you did not have any money movements in the cash desk and on the current account, plus, you need to submit such a declaration 1 time per quarter, and not 1 time per year, if you do not did, then you need to give an empty report
• Submit zero information (blank form) in the standard declaration, for this, the title page is submitted, sections 1.1 and 2.1 for the accounting item "income" (fill in the OKTMO code - line 10, tax rate 6% - p. 120) or provide section 1.2 and 2.2 when accounting for “income minus expenses” (also fill out OKTMO - line 010, and the tax rate by quarter - lines 260-263)

Filling out the declaration on the USN 2015

Important! This declaration is currently outdated, since April 10 a new form has been in force. Open sample fill.

Let's start filling out a report on a simplified system, consider each sheet separately.

If you calculate taxes using the income system, you will need the following sheets:

1. Title page
2. Declaration Section No. 1.1
3. Declaration Section No. 2.1
4. If necessary, if targeted funding was carried out

In the case of calculating taxes according to the “Income minus expenses” system:

1. Title page
2. Declaration Section No. 1.1
3. Declaration Section No. 2.1
4. Again if necessary Section 3

The form itself has undergone a number of changes relative to the 2014 document, lines have been added that reflect for each period before the accrual or reduction of advance payments, including the 3rd section was inserted.

Errors (including the use of proofreaders), blots and double-sided printing are not allowed, the form is filled in ink only in black, blue or purple.

Title page

Filling in the Title Page for all tax calculation systems will be the same. Let's start from the top - we write the TIN and KPP (dash for individual entrepreneurs, if we fill in for LLC, then we enter the value). The default page number is 001, followed by the revision number in the format "0–", for primary document, if you have an additional calculation (corrective), then we put “1–”, etc. The tax period, "34", the reporting year - respectively, if for 2014, then we put it down.

We write down the code of the tax authority - usually these are the first 4 digits of the TIN, the code for the location - for individual entrepreneurs - 120, for LLC - 210. Below we write the name of the company - on the top line "Limited Liability Company", below "Firm", or individual entrepreneur entirely in the nominative case, as in the example.

A corrective report is submitted if errors are found in the statement that was submitted earlier. There are no restrictions, but you should not make 10 adjustments to one report - it will not be convenient for you or the tax office, including they may have unnecessary questions /

After we start filling in the OKVED codes, it is better to put the main code that was indicated during registration. Consists of at least 4 digits! Next, a dash in the reorganization and liquidation column, in the TIN / KPP line there is also a pass, a contact phone number - it will be convenient for the inspectors if there is a question about the declaration, they will contact you. Page number in the format "003", if there are applications, then indicate how many of them are in the sheets.

In the last part of the Title Page, the data on the person who confirms the document is filled in; his name is already displayed above. In the case of an LLC, in the upper column we write the name of the responsible entity, usually this is the director, who is indicated in the charter, can also be signed by a trustee. In this case, it will be necessary to indicate the data of the power of attorney, below the date of approval of the document. Put the date of approval "today's date", a signature and be sure to print in the "MP" field. The field for the tax worker is required accordingly for the inspectors.

With the title page finished, proceed to the rest.

For the object of taxation "Income"

Completing Section 1.1

Again, we start by filling in the information, for individual entrepreneurs - TIN, in the checkpoint column, dashes. For LLC, we enter the TIN and KPP numbers, page “002”, then in column 101, 102 - we put “1” for accrual according to the “income” system, below it is necessary to register the OKTMO code (displayed in line 010), you can find it on the website IFTS

We carry out a simple operation of mathematics - we calculate the amount of the advance payment for each period, by multiplying it by the percentage of tax

Line 130 = Line 110*6%, Line 131 = Line 111*6%,

Line 132 = Line 112*6%, Line 133 = Line 113*6%

Next, we enter data on the transferred amounts for insurance premiums, personal insurance contracts, sick leave for employees, if line 102 is “1” (according to the law, we can take the deduction amount no more than 50% of the listed contributions, therefore we take the amount of paid contributions for the quarter divide it by 2 and enter it in the appropriate column). If you do not have employees, line 102 is “2” (valid for individual entrepreneurs) - then we make the amounts of payments paid for individual entrepreneurs, the entrepreneur can take 100% of the transferred amounts to be reduced.

Important! Please note that you are taking the amounts of the transferred amounts, and not the accruals that went through the current account for this period, so the amounts of accrued and transferred amounts may differ.

For the object of taxation "Income minus expenses"

Completing Section 1.2

We start by filling in the information, for individual entrepreneurs - TIN and dashes in the KPP line, For LLC we enter the TIN and KPP numbers, page “002”, then in column 001 we put “2” for accrual according to the “income minus expenses” system, below it is necessary to write OKTMO code (indicated in Line 010), you can find it on the IFTS website, or in the data obtained from statistics.

In line 020 it is equal to the value of line 270 (section 2.2) - the amount of the advance payment for the first quarter of the reporting period, which had to be paid before April 25 of the previous year.

Line 030 (also lines 060, 090) - fill in if the location of the organization has changed, if not, then put dashes.

To fill in column 040 - the amount of the advance payment for the 2nd quarter of the previous year, the payment deadline is July 25, it is necessary to subtract the value of line 271 (section 2.2) from line 020 (section 2.1). If the sum is less than zero, then we write the resulting number without a minus sign in column 050, and in line 040 we put a dash.

The rule for filling line 060 is described in column 030

Line 070 - the amount of the advance payment that was paid for the 3rd quarter, before October 25 of the previous year, is filled in taking into account the payments made and the amounts to be reduced. P.70 = p.272 (section 2.2) - Line 020 - Line 040 + Line 50 (if line 040 was not filled in, then add the value of line 050 instead of line 040). If the received value is less than zero, we display the received amount in line 080.

In the absence of turnover or individual indicators, the IP must submit zero reporting. How to submit IP reports at zero rates, we tell in the article.

In the absence of turnover or individual indicators, the IP must submit zero reporting. How to submit IP reports with zero indicators, we will describe below.

Zero reporting of individual entrepreneurs on personal income tax

An individual entrepreneur without employees does not submit personal income tax returns in principle.

If people work for a businessman and they are paid income, an individual entrepreneur must submit forms 6-NDFL and 2-NDFL.

If income has never been paid to employees in a calendar year, then the IP is not tax agent. Therefore, it is not necessary to submit empty forms 6-NDFL and 2-NDFL. Thus, zero reports 6-NDFL and 2-NDFL simply do not exist.

The situation is different with the 3-NDFL declaration. If an individual entrepreneur did not conduct business during the year and, as a result, did not receive income, he will need to pass a zero 3-personal income tax.

The zero declaration includes the title page, sections 1 and 2.

Zero reporting on insurance premiums

The IP submits all reporting on insurance premiums only if there are employees. If there are no employees throughout the year, then zero reporting is not required.

IP reporting to the FIU consists of one form - SZV-M. It applies to employees. If an individual entrepreneur has employees, he submits this form. If there are no employees - do not rent. Zero SZV-M cannot be.

In the Federal Tax Service, businessmen with employees submit a zero calculation for insurance premiums if the employees of the IP did not receive money in the reporting period. In the zero calculation, you need to add the title page, section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

In the FSS, in the absence of payments, you must submit a zero form 4-FSS. Pass 4-FSS with zero values ​​\u200b\u200bmust be done before the 25th day of the first month of the I, II, III, IV quarters. Zero 4-FSS includes title page, tables 1, 2 and 5.

Other zero reporting IP

If an individual entrepreneur is a VAT payer (an individual entrepreneur on OSNO), in the absence of purchase and sale operations, you must submit null declaration by VAT. The VAT zero includes the title page and Section 1.

Simplifiers must send the tax authorities a zero tax return on the simplified tax system in the absence of income.

If the individual entrepreneur has an object of taxation - "Income", the title page, sections 1.1 and 2.1.1, must be included in the zero simplified declaration.

With the “Income minus expenses” object, the businessman must include the title page, sections 1.2 and 2.2 in the zero declaration on the simplified tax system.

Depending on the nuances of activity, some individual entrepreneurs on the simplified tax system will have to include sections 3 and 2.1.2 in the zero declaration.

IP on UTII always submit a declaration with indicators, a zero declaration on UTII in the tax world does not exist.

Thus, the reporting of IP on OSNO, USN and UTII can be zero only for some taxes.

To automatically calculate and generate a tax return for 2019 and 2020 in PDF and Excel formats, you can use the online service directly on our website.

Individual entrepreneurs and companies applying the simplified taxation system are required to file a tax return annually. The reporting form for the simplified tax system for 2019 for the objects "Income" and "Income minus expenses" is the same. It must be submitted regardless of the fact of doing business and receiving income in the reporting period (calendar year).

If an individual entrepreneur or company did not work in the period for which they submit the declaration and did not receive income, they fill out a zero declaration. In some cases, a single simplified declaration may be submitted by a simplified declaration.

Let us consider in more detail what the zero declaration on the simplified tax system for 2019 for an individual entrepreneur is and how a sample of filling it out for the “Income” object looks like. We will also briefly dwell on cases where simplifiers can submit the EUD instead of the usual simplification reporting.

Free tax advice

Zero or single simplified

Individual entrepreneurs and companies that did not carry out activities and did not receive income in 2019 can submit one of two declarations:

• Zero tax return for 2019. The only difference between a regular declaration with exponents and a null one is that all rows are filled with zeros. Only lines with OKTMO, tax rate and Title page are filled. Otherwise, nothing changes: neither the reporting form, nor the deadline and methods for its submission.
• Single simplified declaration. A single simplified tax return (zero), the sample of which we will consider below, consists of 1 sheet. It is filled in at the request of the individual entrepreneur or organization and is an alternative to zero reporting on the simplified tax system. It differs significantly from the usual simplified declaration both in form and in terms of its submission to the IFTS. Below we will take a closer look at the situations in which simplists can take the EUD.

Zero declaration for simplification

Zero USN reporting filled in according to the form approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]

Simplifiers on the “Income” object fill out only the Title Page, Sections 1.1 and 2.1.1.

Table No. 1. Form and sample of filling out a zero declaration for the USNO

Reporting deadline

Table No. 2. Declaration on the simplified tax system for individual entrepreneurs: reporting deadlines in 2020 and tax payment deadlines

note that the deadlines for reporting and the deadlines for paying tax for the year under the simplified tax system are the same.

The zero declaration on the simplified tax system for 2019 is submitted to the IFTS at the place of registration of the individual entrepreneur or organization in one of the following ways:

Step-by-step instructions for filling out a zero declaration for the simplified tax system 6%

For convenience, we will reflect the basic information on filling out reports in the form of a table.

Table No. 3. Filling in the Title Page

Line	Information
TIN/KPP	Companies fill in both lines, IP only TIN
Correction number	If the declaration is submitted for the first time, “0” is indicated. If the declaration is submitted after the error has been corrected, then its number is indicated - “1”, “2”, etc.
Tax period (code)	For zero reporting, only code “34” (calendar year) is indicated. If the declaration is submitted upon closing an individual entrepreneur or LLC or switching to another mode, then the following codes are indicated: “50” - closing an individual entrepreneur or LLC “95” - switching from the simplified tax system to another mode "96" - termination of work on the simplified tax system
Reporting year	When submitting zero reporting for 2019, indicate "2019"
Represented in tax authority(the code)	The IFTS code is reflected in which the individual entrepreneur or LLC is registered
By location (accounting) (code)	"210" - if the LLC submits the reporting, "215" - if the assignee submits, "120" - if the IP submits
Taxpayer	Companies indicate the full name, and individual entrepreneurs indicate their full name
Code of the type of economic activity according to OKVED	The code of the main activity is reflected, in accordance with new edition classifier (OK 029-2014 (NEC Rev. 2)
Contact phone number	In this line, you must indicate the phone number by which, if necessary, the inspector of the Federal Tax Service can contact the individual entrepreneur or company
On … pages	When filling out zero reporting, the number of sheets will always be 3, so "003" is indicated
I confirm the accuracy and completeness of the information	If an individual entrepreneur submits a null declaration, he indicates the value "1" and puts dashes in the remaining lines. If the representative of the IP is “2” and the following lines indicate the full name of the representative and the details of the power of attorney on the basis of which he acts. If the declaration is filled out by LLC: "1" - indicated if the document is filled out and submitted by the head of the organization. His full name is entered in the lines below; "2" - if the reporting is submitted by a representative. Below are his full name and details of the power of attorney
date of	Date of completion of the document

Table No. 4. Completing Section 1.1 Table No. 5. Completing Section 2.1.1

Line	Information
102	If the organization submits the declaration, it indicates the value “1” in any case, even if there is only one founder in the LLC. If the declaration is submitted by an individual entrepreneur, he indicates the code: “1” - if he has employees; "2" - if it conducts activities without involving employees.
110-113	dashes
120-123	The rate for the applicable USN object is indicated. For the simplified tax system "Income" it is in most cases "6.0"
130-133	dashes
140-143	dashes

Single simplified declaration

Simplifiers can submit EUD instead of zero reporting on the simplified tax system subject to two conditions:

• In the reporting period (year) there was no movement of funds on the current account. If the invoice was paying rent or utilities, there was a refund from suppliers, etc. - a simplistic person will not be able to pass the EUD.
• There was no object of taxation. For individual entrepreneurs and organizations on USN object taxation is either income (STS 6%) or the difference between income and expenses (STS 15%).

Table No. 6. Single simplified declaration on the simplified tax system for 2019: form and sample filling

Reporting deadline

Table No. 7

Note: when the deadline for submitting the EUD falls on a weekend, it is transferred to the next business day.

A single simplified declaration, as well as reporting on the simplified tax system, is submitted to the Federal Tax Service at the place of registration of an individual entrepreneur or organization in one of the following ways:

• IN paper form(in person or through a representative).
• In electronic form (through EDI operators).
• By mail (by registered mail with a list of attachments).

Zero reporting USN: sample filling

Zero reporting, how to fill in a zero declaration?

The lack of activity of an organization or individual entrepreneur (no income / expenses / transactions with VAT) does not exempt them from submitting reports to the Federal Tax Service - in this case, zero tax returns. To figure out who and what needs to be handed over, our table will help.

Zero declaration for UTII

If you apply UTII and temporarily suspended activities, then you are not entitled to submit a zero declaration for this period (Letter of the Ministry of Finance of 04/29/2015 No. 03-11-11 / 24875, Letter of the Ministry of Finance of 10.24.14 No. ). Read more about it.

Zero income tax return

Composition	Submission deadlines (clauses 3, 4 of article 289 of the Tax Code of the Russian Federation)
With monthly advance payments based on actual profit
At the end of the reporting period
- based on the results of three, six and nine months: Title page, subsection 1.1 of Section 1, Sheet 02, Annexes No. 1 and 2 to Sheet 02 — based on the results of the remaining reporting periods: Title page, subsection 1.1 of Section 1, Sheet 02	Not later than the 28th day of the month following the reporting month
At the end of the year
In other cases
At the end of the reporting period
Title page, subsection 1.1 of Section 1, Sheet 02 and annexes No. 1 and 2 to this Sheet	No later than the 28th day of the month following the reporting quarter
At the end of the year
Title page, subsection 1.1 of Section 1, Sheet 02 and annexes No. 1 and 2 to this Sheet	Not later than March 28 of the year following the reporting year

You can read more about filling out a zero income tax return.

Zero VAT return

You can download the declaration form.

You can read more about filling out a zero VAT return.

Zero declaration on USN

You can download the declaration form.

You can read more about filling out a zero declaration on the simplified tax system.

Zero declaration for personal income tax for individual entrepreneurs

You can download the declaration form.

Fill in your data on the Cover Page, and in other sections of the paper declaration, put dashes except for some lines.

Sign all sheets of the zero declaration 3-NDFL and indicate the date of its completion.

You can fill out this declaration using a special program, which is available on the website of the Federal Tax Service.

Ways of presenting null declarations

Declaration	Method of submission to the IFTS (clause 3, article 80, clause 5, article 174 of the Tax Code of the Russian Federation)
Zero income tax return	1. Personally to the tax office (the declaration can be submitted by the head of the organization / individual entrepreneur personally, or by any employee if he has the appropriate power of attorney). 2. By mail (by registered mail with notification and description of attachments). 3. Through telecommunication channels (TCS). Moreover, if the payer's average number of employees for the previous year exceeds 100 people, then a zero declaration must be submitted in this way.
Zero income tax return
Zero declaration on USN
Zero VAT return	Exclusively for TCS through a special operator

If the deadline for submitting a zero declaration falls on a weekend

Then the deadline is postponed to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation). For example, individual entrepreneurs using OSN must submit a zero declaration 3-NDFL for 2015, since April 30 is Saturday (Decree of the Government of the Russian Federation dated September 24, 2015 No. 1017).

What threatens for the late filing of a zero declaration

Declaration	Fine (clause 1, article 119, clause 1, article 126 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of August 14, 2015 No. 03-02-08 / 47033, Letter of the Federal Tax Service of September 30, 2013 No. SA-4-7 / 17536)	Account blocking (clause 1 clause 3 article 76 of the Tax Code of the Russian Federation)
Zero income tax return: — for reporting periods	200 rub.	—
- per year	1000 rub.	The Inspectorate will “freeze” the account if the declaration is not submitted after 10 working days after the deadline for filing the declaration
Zero VAT return
Zero declaration on USN
Zero income tax return

In case of a slight delay in filing a declaration or other extenuating circumstances ah, you can try to reduce the amount of the fine (clause 1, article 112 of the Tax Code of the Russian Federation, clause 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57). To do this, along with a zero declaration, submit a letter to the Federal Tax Service Inspectorate in which you state a request to reduce the fine, indicating your extenuating circumstances.

What can replace the null declaration

Instead of any of the above declarations, a single simplified declaration (EUD) can be submitted to the IFTS (approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n). In column 1 of this declaration, indicate the tax in exchange for which the EUD is surrendered, for example, "Personal Income Tax", in column 2 - the number of the chapter of the Tax Code of the Russian Federation corresponding to the tax indicated in column 1 (in our example, "23"), and in columns 3 and 4 - the year for which you are taking the EUD.

The deadline for submitting the EUD is coming ahead of time submission of the above declarations. For example, for 2015 a single simplified declaration must be submitted