Features of filling out and submitting reports for individual entrepreneurs

Composition of the declaration

In addition to the title page, the declaration has 6 sections. Which ones need to be filled out?

1. Entities who have chosen income as an object of taxation fill out sections 1.1 and 2.1.1 without fail. If at the same time they are payers of the trade tax, then they also fill out section 2.1.2.
2. Section 3 is completed only by those who received targeted funding during the reporting period. As a rule, ordinary companies and individual entrepreneurs do not have this section in the declaration.
3. Section 2.2 is filled out by simplified tax authorities who have chosen income minus expenses as the object of taxation.

Individual entrepreneur without employees on the simplified tax system

Individual entrepreneurs submit their year-end tax return The tax is also paid until the 30th. Advance payments are made quarterly until the 25th day of the month following the first quarter, half year, 9 months.

An individual entrepreneur using the simplified tax system, if there are operations in the corresponding quarter as a tax agent or when importing goods into the Russian Federation from the customs union, pays VAT . Payments in this case are made within the same terms as for individual entrepreneurs on OSNO.

For VAT issued to customers on their own initiative, reports are submitted and tax is paid by the 25th day of the month following the quarter.

Property that is involved in activities is exempt from taxation, with the exception of that for which the tax base is determined by cadastral value by regional authorities (large shopping centers and office centers).

The simplified tax system exempts individual entrepreneurs from paying VAT, personal income tax and property tax . The remaining taxes are paid in the manner prescribed for individual entrepreneurs on OSNO.

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Deadline for submitting a declaration under the simplified tax system for 2021

The tax return for the single tax under the simplified tax system by legal entities annually, before March 31 of the year following the reporting year (subclause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation).

the legal entity's report for 2022 must be submitted by March 31, 2022 .

The tax return for the single tax under the simplified tax system by individual entrepreneurs annually, before April 30 of the year following the reporting year (subclause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation). This year April 30 is a holiday, so the deadline has been moved to the next working day.

The individual entrepreneur's report for 2022 must be submitted by May 4, 2022 .

Declaration form and submission deadlines

Starting from reporting 2022, a new declaration form is in effect.

The figure below shows the minimum set of necessary information about the current declaration form under the simplified tax system and the deadlines for reporting dates for individual entrepreneurs and companies:

Read more about the innovations in the simplified taxation system declaration for 2022 here.

The above deadlines for submitting a declaration under the simplified tax system must be observed by those taxpayers who continue to apply the simplified taxation system as usual. For those companies and individual entrepreneurs that have lost the right to use this special regime, the deadline for filing a declaration is different (clauses 2 and 3 of Article 346.23 of the Tax Code of the Russian Federation).

Since 2022, increased limits of the simplified tax system have been introduced, at which increased tax rates are applied, allowing taxpayers to continue to apply the simplified tax system when exceeding standard limits.

ConsultantPlus experts spoke in more detail about the innovations for 2022. Get free demo access to K+ and go to the Ready Solution to find out all the details of the changes.

Declaration according to the simplified tax system: example of filling

Subjects can submit a declaration in any way convenient for them - by TKS or in paper form. If you choose the second option, we recommend generating a declaration in special programs (on the Federal Tax Service website you can find free software “Legal Taxpayer”). In this case, a special machine-readable code will be reflected on the forms.

Taxpayers are not obligated to use machine-readable forms when filing returns under the simplified tax system. However, in practice, some tax offices refuse to accept regular Excel forms.

A few more rules:

• Each sheet of the declaration is printed separately - double-sided printing is prohibited
• There is no need to staple the sheets
• If there is no data in the fields, dashes are placed

Results

A declaration under the simplified tax system can be filled out for free online through special services on the Federal Tax Service website, using web applications on commercial websites and in other ways. Completing a declaration using software is preferable to manually, as it allows you to automatically calculate tax and avoid errors in calculations. The composition of the declaration depends on which object of taxation the simplifier applies: “income” or “income minus expenses.”

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated December 25, 2020 N ED-7-3/958

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Filling out the title page

The top lines of the sheet are for TIN and KPP. Individual entrepreneurs leave the checkpoint field empty. These fields are duplicated on all other pages of the declaration.

“Adjustment number” field is set to “ 0 ” if the declaration is submitted for the first time.

If you submit an amendment, enter the correction number.

In the “Tax period” , enter code 34 , which corresponds to the calendar year. The year 2022 and the tax authority code are entered in the appropriate fields. In the field “At location (accounting)” you need to put a code - individual entrepreneurs put 120, organizations - 210.

The following is the taxpayer :

• if this is an entrepreneur, you need to write the full name, surname and patronymic, without indicating the individual entrepreneur status
• for the organization, the full organizational and legal form and name are indicated, for example, Limited Liability Company “Romashka”.

OKVED code should be indicated as the main one. When combining tax regimes, we recommend indicating OKVED according to the simplified tax system.

It is advisable to indicate your phone number - it may be needed if the inspector has questions about the declaration. However, the taxpayer has no such obligation.

The “Form of reorganization...” field is intended for companies that are in the process of reorganization.

The person who signs the declaration is indicated at the bottom of the title page. It could be:

1. Head of the organization (code 1). The full name, surname and patronymic of the manager is indicated, his signature and the date of signing are affixed.
2. Individual entrepreneur (code 1). The individual entrepreneur’s signature and date are placed. Your full name is not indicated in this section.
3. The declaration is signed for the manager or individual entrepreneur by a trusted individual (code 2). The name, surname and patronymic of the authorized person are indicated. The date and his signature are put.
4. The interests of the taxpayer are represented by a legal entity , the declaration is signed by its representative (code 2). The full name of the representative of the legal entity who acts on the basis of the relevant document is indicated. The field “Name of the organization of the taxpayer’s representative” is filled in. The signature of the person representing this organization is affixed, as well as the date.

If the declaration is signed by the head of the organization or individual entrepreneur personally, and the authorized person only submits it, his data is not indicated on the title page.

Title page

Fill out section 2.1.1

Filling out the calculation part of the declaration begins with section 2.1.1. Here it is necessary to reflect data for the reporting period on income received and contributions paid.

The line “Taxpayer Attribute” indicates whether the subject makes payments to individuals or not. Organizations and individual entrepreneurs indicate “1”, and entrepreneurs without employees - “2”.

Next come lines 110-130, in which you must indicate the amount of income received. Income is reflected not for each individual quarter, but on an accrual basis:

• line 110 will reflect income for the first quarter
• in line 111 - for half a year
• in line 112 - for 9 months
• in line 113 - for the entire year 2022

The next four lines are for specifying the tax rate. The default is 6%. However, different regions may have their own rates.

Note! Many regions on their territory have established reduced tax rates under the simplified tax system. For example, in the Saratov region for certain types of activities the rate is 2%, in the Smolensk region - 4.5%, in the Tula region - 1%.

Does an entrepreneur need to submit a declaration if his activities in the region are taxed at a rate of 0%? Undoubtedly. He will not have any tax to pay, but a return must be filed. In this case, income is indicated as usual, and “0” is entered in the field for indicating the tax rate.

The next four lines with codes 130-133 are intended to indicate the accrued tax amount (advance payment) for the quarter, six months, 9 months and year. The amount is calculated by multiplying the income received for the corresponding period by the tax rate. When using special programs or services, this value is filled in automatically.

The following indicates the amounts that the subject paid in the relevant periods as insurance premiums, benefits and other payments deducted from tax .

Contributions and payments that reduce tax are reflected in the period in which they were actually made, and not in the period to which they relate.

How to reduce tax on contributions

The procedure for reducing tax on contributions and payments depends on whether the taxpayer is an employer.

1. An individual entrepreneur without employees (line 102 indicates sign “2”) can deduct insurance premiums paid for himself without a 50% limitation. That is, he can reduce his tax down to zero if his amount is less than the contributions paid. In this case, lines 140-143 indicate the same amounts as lines 130-133. That is, deductions are equal to the tax amounts, and nothing should be paid to the budget. However, the data on lines 140-143 cannot be greater than the corresponding tax amounts. After all, these lines indicate the amount of the deduction, and it cannot exceed the amount of the accrued tax.
2. Organizations and individual entrepreneurs with employees (code “1” in line 102) can reduce their tax by no more than 50%. In lines 140-143, such a taxpayer reflects amounts of no more than half of those indicated in lines 130-133.

This is the general case. However, if the subject pays a trade fee, then the calculation is made differently. In any case, the trading fee data does not appear in lines 140-143.

Section 2.1.1

Section 2.2

If you pay tax on the difference between income and expenses, then this section is for you. Let us briefly describe the lines to be filled in. Remember that we count and record data on an accrual basis.

Line 201 contains the code for the application of the tax rate. Put “1” if you paid tax for the entire year at a rate of 15% or the one established by the law of the subject. If you violate the limits and apply a 20% rate, enter the code “2”.

Lines with codes 210–213 are income for the reporting periods.

Lines with codes 220–223 are expenses, the list of which is given in Art. 346.16 Tax Code of the Russian Federation.

Line with code 230 - loss (part of it) for past tax periods. By declaring a loss, you can legally reduce your tax base.

Lines with codes 240–243 are the tax base. Let’s say the income of OOO “Sova” amounted to 541,200 rubles, expenses - 422,000 rubles, and the loss of the previous period - 13,400 rubles. The accountant of Sova LLC calculated the tax base: 541,200 - 422,000 - 13,400 = 105,800 rubles.

If at the end of the year the amount turned out to be a minus sign, the amount of the loss should be indicated in lines 250–253.

Let’s say the income of OOO “Sova” amounted to 422,000 rubles, expenses - 541,200 rubles. The accountant of SOVA LLC calculated the tax base: 422,000 - 541,200 = - 119,200 rubles. The result was a loss.

Lines with codes 260–263 are the tax rate (usually 15%). If you are applying a reduced rate established by the law of the subject, indicate the justification on line 264. It consists of two parts: the first is a special code from Appendix 5 to the filling procedure, the second is the number, article, paragraph and subparagraph of the law.

Lines with codes 270–273 are tax advances and additional payments based on the results of the tax period.

Line with code 280 is the amount of the minimum tax. It is not paid if it turns out to be lower than the tax itself according to the simplified tax system.

LLC "Sova" in 2022 received income of 470,000 rubles, confirmed expenses amounted to 427,300 rubles. Accountant Filina A. Yu. calculated the tax: (470,000 - 427,300) x 15% = 6,405 rubles. Next, Filina A. Yu. calculated the minimum tax: 470,000 x 1% = 4,700 rubles. As we can see from the calculations, the minimum tax is less than the accrued tax. Therefore, the accountant of Sova LLC will transfer 6,405 rubles to the Federal Tax Service account (provided that there were no advances previously).

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Fill out section 2.1.2

This section is completed by trade tax . It serves to calculate the amount by which they are allowed to reduce tax. Accordingly, non-payers of the trade tax do not have this section in the declaration, as do those who pay the fee, but do not reduce the tax.

Lines 110-143 indicate the same data as in section 2.1.1, but only in relation to the activities that are subject to the trade tax.

If an entity on the simplified tax system conducts activities that are and are not subject to trade taxes, it should maintain separate records . This applies not only to revenue, but also to expenses that reduce tax.

Tax is reduced on contributions according to the same rules as in section 2.1.1

Lines 150-153 reflect the trading fee that was actually paid in 2022, including for 2022. Lines 160-163 indicate the amount of the fee that reduces the tax.

The trade tax is deducted from the tax due and reduces it down to zero.

The amount of the tax-reducing fee is calculated by subtracting from lines 130-133 the values ​​indicated in lines 140-143 for the corresponding period. If the result obtained is greater than the amount of the trading fee, then the value of lines 150-153 is repeated in lines 160-163. If less, then what is calculated is indicated.

Let's say in line 130 the tax amount is 50,000 rubles. Line 140 indicates the amount of contributions and other expenses that reduces the tax - 25,000 rubles. In line 150, the amount of the trading fee is 25,000 rubles. Line 160 reflects the entire fee paid for the 1st quarter.

Payment due in 2022

Tax

The simplified tax system must be paid every quarter within the following deadlines:

• for 2022 - until May 4, 2022;
• for the 1st quarter of 2022 - until April 25;
• for the first half of 2022 - until July 25;
• for 9 months 2022 - until October 25.

Individual entrepreneurs pay to the inspectorate at their place of registration.

Insurance premiums

All entrepreneurs must pay a fixed portion of insurance premiums annually by December 31. The contribution amounts are as follows:

• In 2022 - 40,874 rubles, of which 32,448 rubles. will go towards compulsory pension insurance, and 8,426 rubles. - for health insurance.
• In 2022 - 43,211 rubles, of which 34,445 rubles. – pension insurance, 8,766 rubles. – medical.

If your income for 2022 exceeds 300,000 rubles, you will have to pay an additional contribution to the pension fund - 1% of the excess amount. This will need to be done before July 1, 2022.

Alexey is an entrepreneur on the simplified tax system “Income”. In 2022, he earned 786,000 rubles. Alexey paid the fixed part of the insurance premiums - 40,874 rubles, and also calculated in advance an additional contribution from the excess amount: (786,000 rubles - 300,000 rubles) * 1% = 4,860 rubles. He decided to make an additional contribution in 2022 - before July 1. The total amount of contributions for Alexey was: 40,874 + 4,860 = 45,734 rubles.

Declaration of the simplified tax system

The annual declaration is a mandatory report on the simplified tax system. It must always be submitted, even if there has been no income for the entire year - in this case, zero values ​​are entered in the report. During tax holidays, individual entrepreneurs must also submit a declaration, but with a zero rate. The deadline for 2021 is May 4, 2022.

The declaration is submitted to the Federal Tax Service in paper form - taken in person or sent by mail with a list of attachments, or electronically - through the EDI operator or the Federal Tax Service website.

The tax return form and procedure for filling out were approved by Order of the Federal Tax Service No. ED-7-3 / [email protected] dated December 25, 2020.

Book of income and expenses

On the simplified tax system it is necessary to keep a book of income and expenses - KUDiR. You can do this in any convenient way:

• Fill out the paper version of KUDiR.
• Keep the book electronically and print it out at the end of each quarter.
• Automatically generate in Kontur.Elbe and print the finished book.

You only need to submit KUDiR to the tax office in one case - if you are asked for it during an audit.

How to keep a book of income and expenses

Fill out section 1.1

Line 010 indicates the code OKTMO . Further in the section, a similar field appears three more times - for each period. If the code has not changed, it can only be specified once.

The remaining lines of the section are intended to reflect the amounts of advance payments and tax calculated for payment for the year. The calculation is made based on the data from sections 2.1.1 and 2.1.2. The tax payable is calculated as follows:

• if the subject does not pay the trading fee: line 130 - line 140
• if the subject pays a trade fee: line 130 of section 2.1.1 - line 140 of the same section - line 160 of section 2.1.2.

The tax for all other periods is calculated in a similar way. However, the amount of tax accrued for the previous period in section 1.1 is subtracted from the amount received.

If the final tax amount comes out with a minus sign, it means the taxpayer overpaid.

Instructions for filling out the declaration

Detailed instructions for filling out the simplified taxation system declaration are given in Appendix 2 to order No. ММВ-7-3/

We will show you how to fill out a declaration using the simplified tax system using an example:

Progress LLC applies the simplified tax system with the “income minus expenses” base. For 2020, according to KUDiR (book of income and expenses), the company’s performance indicators on an accrual basis amounted to:

The company does not plan to cease its activities, reorganize or switch to a different taxation regime. It did not receive targeted funding last year. In the region where the company is located, the usual rate for simplified workers with the base “income minus expenses” is 15%.

Taking this into account, the accountant of Progress LLC determined the composition of the simplified taxation system declaration for 2022: title page, sections 1.2 and 2.2.

Title page

How the Progress LLC accountant filled out the main fields of the title page is shown in the sample:

After filling out the title page, the accountant moved on to the main (calculation) part of the declaration - section 2.2. He left section 1.2 blank for now, since the data for it will appear only after filling out section 2.2.

Section 2.2

The accountant filled out Section 2.2 based on data on income and expenses, tax base (income minus expenses), as well as the simplified tax system rate. He then calculated the amount of advance payments and tax for reporting periods and for the calendar year.

What the completed section 2.2 looks like, see the sample declaration according to the simplified tax system:

Explanations for filling out section 2.2:

Section 1.2

The final stage in preparing a declaration under the simplified tax system is filling out section 1.2:

Explanations for filling out section 2.1: