Declaration under the simplified tax system in 2020 and 2022: deadlines, penalties and fines, zero declaration of the simplified tax system

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The simplified declaration is submitted only once at the end of the calendar year (Article 346.23 of the Tax Code of the Russian Federation) - this is the tax period. Organizations need to report by March 31 in the post-reporting year, individual entrepreneurs - by April 30.

When a declaration under the simplified tax system is submitted at other times
Penalties and fines
Where is the simplified taxation system report submitted?
Zero declaration according to the simplified tax system

When a declaration under the simplified tax system is submitted at other times

The declaration under the simplified tax system must be submitted once a year. In general, organizations need to do this by March 31, and entrepreneurs by April 30. If the deadline for submitting reports falls on a weekend or non-working day, submission is postponed until the next working day. There will be no shift in deadlines in 2022.

There are exceptional cases in which reporting must be submitted earlier.

The organization or individual entrepreneur has completed its activities . The declaration must be submitted by the 25th day of the following month after the closure of the company. Provided that a notice of termination of activity has been submitted to the tax office. In this case, when filling out the declaration, on the title page in the “Tax period” column, enter code 50 “Cessation of activity.”

An organization or individual entrepreneur was forced or deliberately switched to OSNO this quarter . The declaration must be submitted by the 25th day of the month after the quarter in which the right to “simplified” was lost. For example, you violated the criteria for applying the simplified tax system in August, which means you must submit a simplified declaration before October 25th. On the title page of the declaration, in the “Tax period” column, enter code 95 “Transition to a different taxation regime.”

We told you under what conditions and in what order companies switch from the simplified tax system to the OSNO.

An organization or individual entrepreneur ceases business on a simplified basis . If an organization or entrepreneur changes the type of activity and stops working on a simplified basis, two documents are submitted to the tax office: a notice of termination of activity on the simplified tax system within 15 working days and a declaration on the simplified tax system no later than the 25th day of the month following the one in which the activity ceased .

The Kontur.Accounting web service will remind you of the deadline for submitting the declaration and automatically fill it out.

When and where to submit

The deadline for filing a declaration is the 20th day of the month following the end of the first quarter, half-year, 9-month period and year. Taking into account the postponement due to weekends, for reporting periods that relate to 2022 , the declaration must be submitted before:

for 2022 - until 01/20/2022 inclusive
for the first quarter of 2022 - until 04/20/2022 inclusive
for half a year - until July 20, 2022 inclusive
9 months before 10/20/2022 inclusive
for 2022 - until 01/20/2023 inclusive

For taxes for which the reporting period is a year, the declaration is submitted only once. For example, if an organization replaces a property tax declaration with the report in question, then it only needs to be submitted at the end of the year .

The declaration is submitted to the Federal Tax Service at the location of the organization or place of residence of the individual. You can submit it in person, through a representative, by post with an inventory, or by TKS.

Declaration according to the simplified tax system for the quarter

In general, there is only one declaration to be submitted – an annual one. But it happens that the declaration needs to be submitted in just one quarter. This is done if a company or individual entrepreneur began operations in one quarter and completed them in the same quarter. Let's face it, this is rare. In this case, the declaration is submitted on the annual declaration form, but data on income and expenses will be entered only for the quarter in which the company operated.

According to the simplified tax system, what you have to do quarterly is pay a single tax. Every quarter, organizations and entrepreneurs are required to transfer advance tax payments to the Federal Tax Service by the 25th of the next month. Deadlines may vary if the last day of delivery falls on a weekend or holiday. In 2022 the deadlines are as follows:

tax for 2022 - until March 31, 2022 for organizations and until April 30 for individual entrepreneurs;
for the 1st quarter of 2022 - April 26;
for the 2nd quarter of 2022 - July 26;
for the 3rd quarter of 2022 - October 25;
the balance of tax for 2022 is until March 31 for organizations and until May 4 for individual entrepreneurs.

Payment of tax according to the simplified tax system for individual entrepreneurs

Tax calculation according to the simplified tax system is carried out for each reporting quarter on an accrual basis according to the selected object of taxation. Moreover, such payments are considered advance payments and are therefore taken into account when calculating the amount of tax for the calendar year.

Advance payments under the simplified tax system are paid by entrepreneurs no later than the 25th day of the month following the reporting period (quarter). Accordingly, for 2022 they must be paid no later than April 25, July and October 2022.

As for annual payments, the deadline for them is set no later than April 30. Accordingly, entrepreneurs need to pay tax according to the simplified tax system for 2022 by April 30, 2022.

Important! If the deadline for payment falls on a weekend, it is postponed to the next first working day. This rule applies to both advance and final payments.

Penalties and fines

After receiving the declaration, the tax office checks the data from the declaration and the amount of advance payments received. If an error is made in calculating advances, the taxpayer only faces penalties. If you made a mistake in the declaration or sent the advance payment at the wrong time, this is punishable by fines.

According to Article 119 of the Tax Code of the Russian Federation, the amount of the fine for failure to meet deadlines will be from 5 to 30% of the amount of tax paid (but not less than 1000 rubles), while the violator will be fined for each full and partial month of delay. In any case, tax authorities will take into account all mitigating circumstances that prevented an individual entrepreneur or company from filing a return on time.

Responsibility for missing deadlines may lie not only with the company or individual entrepreneur, but also with a specific employee (official). The fine will be 300 – 500 rubles.

Important! If, after 10 days from the deadline for submission, the report has not yet been sent to the Federal Tax Service, then the company’s current account may be blocked (clause 2 of Article 76 of the Tax Code of the Russian Federation).

Who submits a single simplified declaration?

EUD is a form that replaces several reports, such as VAT, income tax, simplified tax system, unified agricultural tax, etc. EUD can replace taxes for which the reporting period is set as a quarter or a year. Reports are not submitted on monthly forms.

LLCs and individual entrepreneurs have the right to submit the form subject to the following conditions:

During the reporting period, there was no cash flow through current accounts and in the cash register.
There were no taxable items.

In other words, if for some reason you did not carry out any activity, instead of a set of zeros, you can submit a single simplified declaration.

There is an exception to this rule: EUD cannot be submitted to entrepreneurs for personal income tax on OSNO (letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-04-07/62684). That is, 3-NDFL must be returned as zero in any case. If you mistakenly indicate 3-NDFL in the EUD, or submit the EUD instead of the required zeros, the tax authorities will consider the report not submitted and will impose a fine of at least 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation). In addition to the fine, inspectors have the right to block current accounts and electronic money transfers.

In this case, the VAT declaration can be replaced by a EUD. This is beneficial for those taxpayers who report on paper, since the VAT return is submitted exclusively in electronic form, and the EUD can be submitted on paper.

Where should I submit a report on the simplified tax system?

Taxpayers submit the report to the tax office where they are registered. For individual entrepreneurs, this is the tax office at the place of residence of the entrepreneur as an individual; for organizations, this is the tax office at the location of the legal entity. If an organization has several offices, then the declaration is submitted at the place of registration of the head office. There are three ways to submit a report:

by mail (valid letter + described attachment);
in person (bring the original + a copy for the Federal Tax Service and the individual entrepreneur);
in electronic format (using an electronic document management system and digital signature or through the Federal Tax Service Inspectorate service or using a telecommunications operator).

From Kontur.Accounting, the declaration can be printed or sent via the Internet.

Deadline for submitting a report on the simplified tax system 2022 in case of loss of the right to simplification

If the established limits for restricting the use of the simplified tax system are violated, the organization (IP) loses the right to use the simplified tax system and must switch to the simplified tax system from the beginning of the quarter in which the violation of the requirements was committed (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

If the right to a simplified tax regime is lost, a tax return under the simplified tax system is sent to the Federal Tax Service no later than the 25th day of the next month following the quarter in which the payer lost the simplified tax regime (clause 3 of Article 346.23 of the Tax Code of the Russian Federation).

What is the deadline to submit the EUD for the 4th quarter of 2021?

The EUD is submitted based on the results of each quarter no later than the 20th day of the month following the quarter. Moreover, if the last reporting date falls on a weekend, it is shifted to the nearest working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). That is, based on the results of 2022, you need to report by 01/20/2022. There are no transfers, because it is a working Thursday.

For violation of this deadline, tax authorities will impose a fine of 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation). If you do not submit either the EUD or the zero declarations, the fiscal authorities will impose a fine of 1,000 rubles. for each unsubmitted report (letter of the Ministry of Finance of Russia dated November 26, 2007 No. 03-02-07/2-190).

In addition to the tax fine on the organization, administrative sanctions are provided for officials (manager or chief accountant) under Art. 15.5 of the Administrative Code in the amount of 300 to 500 rubles.

Declaration 3-NDFL for individual entrepreneurs

Using Form 3-NDFL, an entrepreneur reports to OSNO on all income received during the year.

In it, he indicates the revenue for the year, professional deductions (expenses or 20% of income), social and property deductions, advances already paid and calculates the total amount of personal income tax on profits.

If an individual entrepreneur had income during the year that was not related to his business, but for which he is also obliged to pay personal income tax (for example, from the sale of a car), they are also included in 3-personal income tax.

The deadline for submitting the declaration is April 30 of the following reporting year. The tax must be paid by July 15.

Form 3-NDFL and the procedure for filling it out were approved by order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569 .

3-NDFL doc xls pdf

If an entrepreneur did not have income under OSNO in the reporting year, he still must , the tax return will simply be zero.

We have prepared a detailed article on how to fill out the 3-NDFL declaration with step-by-step instructions and an example of filling it out.

Does an individual entrepreneur submit an income tax return to OSNO? No, individual entrepreneurs report income only in Form 3-NDFL, and only organizations pay income tax.

We will show you how to generate any declaration automatically in 3 clicks using the “My Business” service

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Sample of filling out a declaration according to the simplified tax system

We discussed in detail how to fill out a document in 2022 in the article Sample of filling out a new declaration form under the simplified tax system for individual entrepreneurs for 2022. Calculation of values. Here we will simply provide a link to an already completed document that can be downloaded or opened in a browser.

Sample of a completed declaration for individual entrepreneurs on the simplified tax system in PDF format. When you click on the link, the document will open in a new browser tab. If you need to download the template, then right-click and select “Save object as...” from the menu that appears.

Create your declaration

This document was generated using our online service, which is presented in the left column of the site. How to obtain a sample document with your data is described below, in the “Filling out and calculating values” section.

When to submit reports under the simplified tax system in 2022: deadlines