Payers of the simplified taxation system submit only one declaration per year. Organizations using the simplified tax system must report no later than March 31 of the year following the reporting year. For individual entrepreneurs, the declaration campaign lasts longer, the deadline for submission is April 30.
Everyone who submitted an application to switch to a simplified regime must report for 2022. If an individual entrepreneur does not operate within the framework of the simplified tax system, combining this regime with another taxation system, then the declaration will be zero.
Please note: individual entrepreneurs from affected industries who received an exemption from paying advances for the 2nd quarter of 2022 must reflect in the declaration all income received and calculated advance payments.
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Declaration form according to the simplified tax system
The Declaration of the simplified tax system for 2022 for payers of this preferential regime was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]
Please note: by order dated December 25, 2020 No. ED-7-3/ [email protected] the Federal Tax Service approved a new declaration form, which applies to reporting already for 2021! And for 2022 you need to report using the old form.
In total, the form contains 8 pages, but different pages are filled out for different tax objects. In this article we will look at filling out only the “Revenue” object, as the most popular option.
Prepare a simplified taxation system declaration online
The completed tax return under the simplified tax system Income will include the following pages:
- title page;
- section 1.1;
- section 2.1.1;
- section 2.1.2, if the simplifier pays a trade fee
- section 3, if targeted funding has been received (see paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation).
Sections 1.2 and 2.2 are intended only for the object “Income minus expenses”, therefore payers of the simplified tax system of 6% do not fill them out and do not attach them to the declaration.
It turns out that if an individual entrepreneur on the simplified tax system for income did not pay the trade fee and did not receive targeted funds, then he only needs to fill out 3 pages: the title page, sections 1.1 and 2.1.1.
Regulatory documents
The procedure for tax accounting under the simplified tax system is set out in Chapter. 26.2 Tax Code of the Russian Federation. A person applying the “simplified tax” enters all the necessary information from the primary documents into the tax register - KUDIR (approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, as amended on December 7, 2016), on the basis of which, at the end of each reporting period, he calculates the total tax values.
The obtained indicators are entered into the tax return, the form of which was approved on February 26, 2016 by order of the Federal Tax Service of Russia No. ММВ-7-3 / [email protected] It has not changed since then. Therefore, for the simplified taxation system declaration in 2022, the form is used exactly the same as the year before. The procedure for filling out its indicators is set out in the Appendix to Order No. ММВ-7-3/ [email protected]
What information is reflected in the simplified taxation system declaration?
Let us remind you that the income statement of an individual entrepreneur for the year is the only form of reporting that must be submitted to your tax office. But during the year, the individual entrepreneur transferred advance payments for the single tax and insurance premiums for himself. The individual entrepreneur does not submit any reports on them.
Advance payments and insurance premiums paid for yourself and employees directly affect the amount of annual tax payable, so they are reflected in the declaration. In order to report correctly, collect information about the listed advances, contributions and income received. If you have been keeping an accounting book for the simplified tax system (KUDiR) for a year, this will not be difficult.
Please note: although KUDiR is not submitted to the tax office, the information from it must fully correspond to the figures that you enter in the annual declaration. If, due to incorrect filling out of the KUDiR, the tax base in the declaration is underestimated, the individual entrepreneur faces a fine of 40 thousand rubles under Article 120 of the Tax Code of the Russian Federation.
About the composition of reporting
Despite the fact that a single tax return under the simplified tax system has been approved, the form will contain different sections. Payers select the required sections of the declaration independently. General page - title page.
Simplified people who use the simplified tax system “income” (6%) fill out:
- section 1.1, which reflects advances and the amount of tax payable;
- section 2.1.1 – where the tax calculation is given;
- section 2.1.2 - fill it out if a trade fee was paid, which reduces the amount of the simplified tax system.
Payers of the simplified tax system “income minus expenses” (15%) submit to the Federal Tax Service:
- section 1.2 – on advances and taxes accrued for payment to the budget (including the minimum tax);
- Section 2.2, which contains the calculation of tax amounts.
Section 3 is intended to reflect the receipt and use of targeted funds - it is filled out only by those who received such funding.
Below you can see all the sheets of the declaration under the simplified tax system for 2022 and those relevant for the current year. You will find a sample of filling out a declaration under the simplified tax system for the object “income” here, and for the object “income minus expenses” - here.
Deadline for submitting a declaration according to the simplified tax system
We have already noted above that the deadlines for submitting a simplified declaration for LLCs and individual entrepreneurs are different. Entrepreneurs have a little more time for this. Individual entrepreneurs must submit a declaration under the simplified tax system (KND 1152017) for 2022 no later than 04/30/2021. But still, you shouldn’t put off submitting your reports until the last few days.
- Firstly, April 30 is also the deadline for submitting the 3-NDFL declaration, which is submitted by individuals when selling real estate and transport. It is likely that there will be long queues at inspections during this time.
- Secondly, if you report before the end of April, you will have time to correct a possible error in the declaration before the end of the reporting period.
- Thirdly, 04/30/2021 is the deadline for paying the single tax at the end of the year. It is better not to put off two important things at once until this date: filing a declaration and transferring taxes to the budget.
For violation of the deadlines for submitting a declaration under the simplified tax system, tax authorities not only fine, but also have the right to block the current account of an individual entrepreneur. The fine for late filing of a declaration, provided that the tax was paid on time, is 1,000 rubles. Be careful!
But in addition to annual reporting, declarations under the simplified regime are submitted by individual entrepreneurs who have ceased to be payers of the simplified tax system during the year:
- in case of voluntary departure from simplified employment - no later than the 25th day of the next month after termination of activity;
- in case of violation of the conditions for applying the preferential regime - no later than the 25th day of the month following the quarter in which the right to the simplified tax system was lost.
Which form to use
The tax return for tax paid in connection with the application of the simplified tax system was approved by order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated 02/26/2016. This form has been used in the reporting of “simplified” companies since 2016.
Both individual entrepreneurs and simplified organizations use this form. The document is submitted to the Federal Tax Service at the place of registration of the taxpayer.
The report is completed once a year. But the simplified tax system provides for advance payments, and they will have to be paid quarterly. The deadline for transferring the simplified advance is the 25th day of the month following the reporting quarter. If the taxpayer incorrectly calculates the advance payment or transfers money to the budget late, tax authorities will apply sanctions.
Requirements for filing a declaration
The procedure for filling out a declaration for the simplified tax system is approved by Appendix No. 3 to the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] In general, these are standard requirements for tax reporting forms:
- Only capital printed characters are used;
- When filling by hand, black, purple or blue ink is allowed;
- when using a computer, only Courier New font with a height of 16 - 18 points is allowed, and numerical indicators are aligned to the last right familiarity;
- if the declaration is filled out by hand, a dash is entered in the empty fields; when filled out on a computer, dashes are optional;
- cost indicators are rounded and indicated in full rubles;
- the completed declaration must not contain any errors, blots or cross-outs;
- Each page is printed on one sheet, double-sided printing is not allowed;
- the pages do not need to be stapled or stitched;
- Continuous numbering is used, starting from the title page, and only completed pages are numbered.
You can create your declaration yourself in a specialized online service.
Prepare a simplified taxation system declaration online
You can submit a declaration under the simplified tax system by post, electronically if you have an electronic signature, or on paper during a personal visit to the inspection. We recommend the latter option. In this case, you still have a second copy of the declaration with the Federal Tax Service stamp in your hands. It may be needed when opening a current account or to confirm the income of an entrepreneur.
What services and programs will help you prepare a declaration under the simplified tax system?
In the age of universal computerization, the number of taxpayers filing paper returns manually is rapidly approaching zero.
Simplified people also wonder whether it is possible to automatically fill out a declaration using the simplified tax system? Modern services and accounting programs actually allow you to instantly calculate taxes based on the initial data entered by taxpayers and immediately automatically generate a finished declaration.
The Federal Tax Service website has two free services with which you can fill out a declaration under the simplified tax system online:
On commercial websites you can also find automated assistants that allow you to fill out a free declaration under the simplified tax system 2020 - web applications that allow you to automatically fill out a report based on taxpayer data. Some of them make it possible not only to receive a completed declaration, but also to see line-by-line calculations and explanations, the correctness of which is easy to check.
We talk about various services that can make our lives easier in the following materials:
- “The new service of the Central Bank will help you fill out payment slips”;
- “Overview of programs and services for online accounting”;
- “New in the services of the Federal Tax Service.”
Examples of filling out a simplified taxation system declaration Income for individual entrepreneurs
Now, using specific examples, let’s look at filling out the simplified tax system 6 declaration for individual entrepreneurs.
Example 1.
An individual entrepreneur without employees received the following income during 2020:
- first quarter - 243,000 rubles;
- second quarter -172,000 rubles;
- third quarter - 319,000 rubles;
- fourth quarter - 192,000 rubles.
In addition, during the year, the individual entrepreneur paid fixed insurance premiums for himself in installments every quarter:
- first quarter - 10,000 rubles;
- second quarter - 8,000 rubles;
- third quarter - 12,000 rubles;
- fourth quarter – 10,874 rubles.
This made it possible to immediately reduce advance payments for each reporting period. The declaration will reflect not only accrued advance payments (6% of income), but also the amount of advances reduced by the contributions paid.
Please note that tax accounting for the simplified tax system Income takes into account not quarters, but reporting periods:
- first quarter;
- first half of the year;
- nine month.
In this case, income received, advance payments and insurance premiums paid are calculated on an accrual basis from the beginning of the year. In the table it looks like this.
| Period | Income | Calculated tax | Insurance premiums |
| First quarter | 243 000 | 14 580 | 10 000 |
| First half of the year | 415 000 | 24 900 | 18 000 |
| Nine month | 743 000 | 44 040 | 30 000 |
| Calendar year | 926 000 | 55 560 | 40 874 |
This entrepreneur has no employees, which gives him the right to reduce the calculated advance payments by the entire amount of contributions paid in the reporting period. For example, for the first quarter, instead of an advance payment of 14,580 rubles, the individual entrepreneur will pay only 4,580 rubles. The reason is that the calculated advance payment is reduced by 10,000 rubles of insurance premiums paid.
As a result, the calculated tax payment for the year (including advance payments) is reduced without restrictions due to contributions paid for oneself. At the end of the year, only 646 rubles will remain to be paid.
Declaration under the simplified tax system for 2022 (sample of completion for individual entrepreneurs without employees)
Example 2.
If an entrepreneur has employees, then he also has the right to reduce calculated tax payments at the expense of paid contributions. However, there are already restrictions in place: tax payments can be reduced by no more than 50%. Let's see what it looks like in numbers.
Individual entrepreneurs with employees received the following income during 2022:
- first quarter - 643,000 rubles;
- second quarter - 810,000 rubles;
- third quarter - 540,000 rubles;
- fourth quarter - 920,000 rubles.
During the year, the entrepreneur paid insurance premiums not only for himself, but also for his employees:
- first quarter - 30,000 rubles;
- second quarter - 48,000 rubles;
- third quarter - 45,000 rubles;
- fourth quarter – 27,000 rubles.
Let's summarize the income received, advance payments and insurance premiums paid on an accrual basis from the beginning of the year into a table.
| Period | Income | Calculated tax | Insurance premiums |
| First quarter | 643 000 | 38 580 | 30 000 |
| First half of the year | 1 453 000 | 87 180 | 78 000 |
| Nine month | 1 993 000 | 119 580 | 123 000 |
| Calendar year | 2 913 000 | 174 780 | 150 000 |
In the declaration of individual entrepreneurs with employees, only those contribution amounts will be visible that reduce the calculated tax payments by no more than 50%. For example, if the advance payment for the first quarter is reduced, line 140 displays the amount of 19,290 (50% of 38,580 rubles), although 30,000 rubles were paid in insurance premiums.
In total, during the year the individual entrepreneur was able to take into account only 87,390 rubles of insurance premiums when reducing the tax, and not the entire amount of 150,000 rubles.
Declaration under the simplified tax system for 2022 (sample of completion for individual entrepreneurs with employees)
If you encounter any difficulties when filling out your declaration, we recommend that you contact 1C:BO specialists for a free consultation.
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What is the IP Declaration of the simplified tax system and why is it needed?
Declaration of an individual entrepreneur using the simplified tax system (USN) is a tax return form used for reporting by individual entrepreneurs using a simplified taxation system. The document reflects data on the income received by individual entrepreneurs for the year and is submitted to the tax authorities by April 30 of the year following the reporting year. If an individual entrepreneur has not operated for a year, he must submit a so-called “zero declaration”.
The deadline for submitting a tax return for individual entrepreneurs for 2022 is no later than 04/30/2021
Fill out the zero declaration of the individual entrepreneur on the simplified tax system with automatic completion of fields in the KUB program
Calculate taxes and fill out an individual entrepreneur's tax return on the simplified tax system with automatic completion of fields in the KUB program
Basic provisions
The tax return is filled out by the individual entrepreneur using the simplified tax system in the form prescribed by regulations. It is submitted to the tax office at the place of residence of the individual entrepreneur:
- in electronic form without a personal visit to the inspection;
- in paper form by mail;
- in paper form in person or through a representative.
It is important not only to pass, but also to receive confirmation of passing. The confirmation is:
- corresponding message or notification from the telecom operator;
- a mark placed on the postal receipt upon dispatch, including on the inventory of the attachment;
- personal mark of the inspector on the copy belonging to you.
When submitting a declaration, it is important to comply with deadlines. Entrepreneurs will be fined for violating them.
Composition of the declaration
The document consists of a title page and three sections. Depending on the object of taxation, simplifiers can fill out different sections.
1 section. The amount of tax (advance tax payment) paid in connection with the application of the simplified tax system.
Section 2 Calculation of tax paid in connection with the application of the simplified tax system.
Section 3 A report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing.
What are the requirements for an individual entrepreneur’s declaration on the simplified tax system?
The tax return form according to the simplified tax system according to the “Income” form has 6 parts. The title page, as well as sections 1.1 and 2.1.1, are submitted to the tax office. Those who pay the trade tax pass section 2.1.2, recipients of charitable assistance and other financing – section 3. Individual entrepreneurs who use the simplified tax system “Income minus expenses” format must fill out sections 1.2 and 2.2 of the declaration.
When filling out the declaration you must:
- enter all amounts in rubles with mathematical rounding;
- indicate advance payments in the accrual amount;
- indicate insurance premiums based on the actual amount of payments made;
- put dashes in all unfilled cells;
- enter numbers of all pages;
- put dates and signatures on all pages, on the first page - a stamp (if available);
- fasten the pages of the document with a paper clip, but do not stitch or use a stapler.
The declaration is submitted to the tax authorities in person or by Russian Post, electronically.
How to fill out a tax return for an individual entrepreneur using the simplified tax system?
- Title page. The taxpayer’s INN, page number “001”, serial number for submitting the declaration, tax period (“34” when filing a return for the year, “50” when closing an individual entrepreneur), the year for which the declaration is submitted, tax office code, place of registration ( “120”), full name of the entrepreneur, OKVED code, contact phone number, number of pages in the declaration and application. If necessary, fill in the details of the representative of the individual entrepreneur who submits the declaration. All remaining empty cells, except for fields filled in by representatives of the tax office, are filled in with dashes.
- Section 1.1. The taxpayer’s INN, page number “002”, OKTMO code (line 110, if the code changed during the reporting period, line 030, 060, 090 are filled in with the corresponding data), data on the trade fee (if any).
Section 2.1.1. The taxpayer's TIN, page number "003", interest rate (lines 120-123), information about employees ("1" - there are employees, "2" - no employees) (line 102), data from the income book (lines 110) are entered -113), tax amount (lines 130-133), cumulative total of all insurance contributions to insurance funds (lines 140-143).
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Regulatory framework
- Tax Code of the Russian Federation.
- Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected] “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of a simplified taxation system, in electronic form.”
Sample declaration of individual entrepreneurs for the simplified tax system 2022: download online free template
Stop wasting time filling out templates and forms
The KUB service helps you issue invoices in 20 seconds and prepare other documents without a single error, due to the complete automation of filling out templates.
KUB is a new standard for issuing and sending invoices to customers.
Start using the CUBE right now 14 days FREE ACCESS
