Single simplified declaration: who submits
Who files a single simplified tax return and in what situations can this be done?
Business entities that for some reason did not conduct financial and economic activities during the reporting period have the right to submit one single simplified tax return (SUD) instead of several “zero” returns. For an algorithm for filling out zero declarations, see the articles:
- “How to fill out a zero VAT return?”;
- “Zero income tax return: how to fill it out correctly?”
What other reports can be replaced with EUD, read here.
The mandatory conditions for filing a single simplified tax return are:
- the absence of transactions in the reporting period, as a result of which there is a movement of funds in the accounts or at the cash desk of an organization or individual entrepreneur;
- absence of objects of taxation for those taxes the payer of which is an organization or individual entrepreneur.
In fact, the conditions outlined above may apply to taxpayers who have just been registered and have not had time to carry out any transactions. In practice, a single simplified tax return is submitted extremely rarely due to the fact that there are practically no taxpayers who meet the above conditions. Some business entities mistakenly believe that they have the right to file a single simplified tax return if they have no profit or did not provide services, but this is not true. Indeed, in this case, cash flow also includes the organization’s expenses.
You can learn about liability for erroneously submitting a single (simplified) declaration instead of a tax return from the Ready-made solution from ConsultantPlus. To do this, get a free trial access to K+.
Sometimes you may hear someone say “single premium return.” What did he mean? Most likely, reporting on insurance premiums, which we submit to the Federal Tax Service. Of course, this is not a declaration, but a calculation. But in speech you can also find such a term. You can learn everything about the unified calculation of insurance premiums from the materials in our section of the same name.
LLC reporting on other taxes and fees
Water tax
Water tax is paid by those who use the water area of reservoirs and water resources: hydroelectric power stations, water utilities, forest industry facilities for rafting wood, sanatoriums and holiday homes and other similar organizations. They submit a water tax return quarterly, no later than the 20th day of the month following the reporting period.
Fee for the use of aquatic biological resources
It is paid by those who have a license to fish in the inland waters and seas of the Russian Federation. The amount of the fee depends on the current rate and the number of fish caught. Payers of the fee must submit to the tax office information about the issued permit and the amount of the fee payable within 10 days from the date of issue of the license. In addition, you must report the amount of fish caught no later than the 20th day of the month following the last month of the permit's validity.
Fee for the use of wildlife objects
The fee is paid by those organizations that have received permission to hunt or catch animals in hunting grounds and fenced natural areas. The amount of the fee depends on the current rate and the number of animals harvested. Within 10 days after the permit is issued, the organization must provide the tax office with information about the permit, the amount of the fee to be paid and proof of payment.
Land tax
Starting from 2022, taxpayers do not submit a land tax return. The tax office itself sends out notifications about the amount of tax to be paid.
Gambling tax
Taxpayers are LLCs that operate in the gambling industry: betting shops, bookmakers, owners of gaming tables and slot machines. The tax rate depends on the region. The gambling business tax return is submitted every month, no later than the 20th day
Mineral extraction tax
Mineral extraction is possible only with a license. Organizations that have a license must report to the tax authorities. The tax amount is calculated separately for each month, and the mineral extraction tax declaration is submitted at the end of the quarter during the month following the reporting period.
Reporting when opening an LLC
LLC reporting on the simplified tax system
Zero reporting LLC
LLC reporting without employees
LLC reports upon liquidation
VAT reporting
When a taxpayer can submit a single simplified return: examples
For a clearer explanation of who submits a single simplified tax return, let’s look at a few illustrative examples:
Example 1
Let’s say that Ogonyok LLC, located at OSNO, did not provide services in 2022, and no funds were received into the company’s current account or cash desk. Ogonyok LLC has no assets on its balance sheet. However, during the reporting period, it paid utility bills from its current account, and wages were also accrued and paid to its only employee - the manager. In this case, Ogonyok LLC does not have the right to file a single simplified tax return due to the fact that the movement of funds in the current account occurred despite the fact that there was no income in this period.
Example 2
Borisov A.I. was registered as an individual entrepreneur from 08/01/2021, and he chose the simplified tax system as the taxation system. However, due to unforeseen circumstances, Borisov A.I. did not provide a single service for the entire 2022. He did not open a current account, there was no receipts at the cash desk. In this case, Borisov A.I. has the right to submit a single simplified tax return for 2022 no later than 01/20/2022.
Confirmation of the above example is contained in the letter of the Federal Tax Service dated 08.08.2011 No. AS-4-3/ [email protected]
Example 3
Temp LLC is located on OSNO. In 2022, no funds were received into the current account or cash register, and no payments were made; Temp LLC is not a payer for property, transport and land taxes due to the lack of taxable items. In this case, the organization has the right to file a single simplified tax return, which will include income tax and value added tax.
Tax reporting of a branch of a legal entity
Branches, or separate divisions, must register with the Federal Tax Service at their location. The reporting of an organization with branches has its own characteristics.
VAT.
The parent organization always pays VAT and submits a declaration on it centrally, since a separate division is not a legal entity and a payer of this tax. Branches issue invoices on behalf of the parent organization, indicating its TIN, and KPP - their own. Based on these documents, the parent organization fills out a declaration.
Single tax under the simplified tax system.
The parent organization pays tax and advance payments for all branches at its location. She also files a single return.
Income tax.
Income tax is paid to the federal and regional budgets. The parent organization itself pays tax to the federal budget at its location. The branch pays the tax for itself and submits a declaration only for that part of the tax that goes to the regional budget. Moreover, if there are several branches in the region, you can choose one that will pay tax and report for all the “separate branches” that operate in this region.
Transport and property tax.
Separate divisions pay these taxes and report on them to the Federal Tax Service at the location of the property and vehicles.
Deadlines for filing a single simplified declaration in 2022
When is the unified simplified tax return submitted? The deadline for filing a single simplified tax return is set to the 20th day of the month following the reporting period: quarter, half-year, 9 months, calendar year.
NOTE! Monthly reporting cannot be replaced by a single simplified declaration.
Depending on the organizational and legal form of the business entity, it is presented as follows:
- individual entrepreneurs - at the place of registration of the individual entrepreneur;
- organizations - at the location of the head office (legal address).
For submission in 2022, the deadlines for submitting a single simplified tax return will be as follows:
- 01/20/2022 - for 2022;
- 04/20/2022 - for the 1st quarter of 2022;
- 07/20/2022 - for the first half of 2022;
- 10/20/2022 - for 9 months of 2022.
You will need to report for 2022 by January 20, 2023.
Liability for late submission of a single (simplified) declaration is described in the Ready-made solution from ConsultantPlus. This is a trial access to K+, free of charge.
Today, there are 3 options for submitting a single simplified tax return to the tax authority:
- By mail with a description of the attachment. The payment receipt in this case will be a document confirming the submission of the declaration.
- You can personally bring the declaration to the tax authority - in this case it is provided in 2 copies, on which an acceptance stamp is affixed; 1 copy remains with the tax office, and the 2nd copy is returned to the taxpayer and serves as confirmation of delivery.
- The third option is to submit the declaration electronically through specialized operators or through the website of the Federal Tax Service of Russia.
See here for details.
Features of LLC tax reporting in 2022
Single simplified tax return
“Zero” LLCs that do not conduct business submit a single simplified tax return. The EUD is usually submitted instead of a VAT and income tax return if there were no taxable transactions or cash flows. This declaration is quarterly.
The EUD for an organization on the OSN, which has just opened or has temporarily suspended its activities, allows you not to submit VAT electronically. The EUD is presented on paper or electronically. The declaration is submitted once a quarter, before the 20th day of the month following the reporting period.
VAT declaration for organizations using the simplified tax system
Simplified companies do not pay VAT and do not submit a declaration for it. But if an organization participates in a transaction where this tax appears, then it will have to report to the Federal Tax Service. This situation is possible when an organization leases property from authorities. In addition, carrier organizations using the simplified tax system do not pay VAT itself, but are required to report on the tax: they submit an invoice log once a quarter.
Income tax return
No later than March 28, 2022, you must report your income tax for 2022 on an updated form.
In the new form, barcodes were replaced, lines were added to section “D” of Appendix No. 7 to Sheet 02 to reflect the balances of an unaccounted reduction in tax to the federal budget and investment deduction, as well as lines 035-037 to section “A” of Sheet 03 - to reflect dividends to international holding companies. Appendix No. 2 to the declaration, which reflects information on income and expenses under agreements on the protection and promotion of investments, was divided into two sections. These innovations are enshrined in the Order of the Federal Tax Service dated October 5, 2021 No. ED-7-3/ [email protected]
Organizational property tax declaration
In the property tax return for 2022, Russian organizations do not have to fill out section 3, which reflects the property tax calculated from the cadastral value of the property. This obligation for Russian organizations was abolished by Federal Law No. 305-FZ of July 2, 2022. The obligation to fill out section 3 remains only for foreign organizations.
This means that Russian organizations that have real estate on their balance sheet, the property tax on which is calculated at the average annual value, will have to fill out all sections in the declaration except for section 3.
Russian organizations that have only real estate objects subject to property tax at cadastral value do not have to file a property tax return. This is established by Art. 2 of Law No. 305-FZ.
By Order of the Federal Tax Service of Russia dated August 9, 2022 No. ED-7-21 / [email protected] changes were made to the property tax declaration form, the procedure for filling it out and the format for submitting it in electronic form.
Working with companies from the EAEU
Companies on OSNO that export goods to the countries of the Eurasian Economic Union always pay VAT at a rate of 0% and submit a corresponding declaration. This rule applies even if the goods are not subject to VAT under Russian laws.
When importing goods, VAT is paid by the importer, even if he applies a special regime. At the same time, for the goods specified in Art. 150 of the Tax Code of the Russian Federation, no tax is charged. The declaration must be submitted by the 20th day following the month in which the imported goods are accepted for accounting.
A Russian and a foreign company from an EAEU country can enter into a contract or contract for the provision of paid services. Such works and services are subject to VAT depending on the country in which they are sold. If this happens in Russia, then the company on OSNO is obliged to pay VAT and submit a declaration electronically. It does not matter whether it purchases or sells works and services.
For organizations using the simplified tax system, different rules apply. If such an organization sells its services, then it does not pay VAT regardless of the place of sale. When purchasing work or services, VAT can be included in expenses when determining the tax base - if the object of taxation “income minus expenses” is selected. Such companies must file a VAT return with Section 2 completed.
Working with foreign IT companies
Foreign companies that sell their services in the Russian Federation must pay VAT on their own. The list of services that are taxed is contained in clause 1 of Art. 174.2 Tax Code of the Russian Federation. The company must be registered with the Federal Tax Service of Russia, even if its services are not included in this list.
If services are provided without intermediaries, then the foreign company itself submits a VAT return once a quarter, before the 25th day of the month following the reporting period. Russian intermediary companies through which services are sold become tax agents, which means they pay tax and report on it themselves.
Trade in excisable goods
The full list of excisable goods is contained in Art. 181 Tax Code of the Russian Federation. If an organization sells cigarettes, alcohol, non-edible alcohol-containing products, various types of fuel, petroleum raw materials, electronic evaporators and liquids for them, then it is obliged to pay excise duty and submit a declaration every month, no later than the 25th.
Real estate on the balance sheet
This tax should not be confused with the corporate property tax and land tax. In this case, you only need to pay for the building or premises that the company owns.
The rate of this tax depends on the region. In some regions, there is a division into types of property. A complete list of taxable objects can be found in Art. 374 of the Tax Code of the Russian Federation, and rates by region are on the Federal Tax Service website. The corporate property tax requires advance payments. Therefore, the declaration on it is submitted once a year, before March 30, and the calculation of payments is done every quarter, no later than 30 calendar days after the end of the reporting period.
The procedure for filling out a single simplified tax return in 2022
How to fill out a single simplified tax return? The form and procedure for filling out a single simplified tax return were approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. The procedure for filing a single simplified tax return in 2021-2022 is also subject to the rules contained in this document.
The general requirements for filling out a single simplified tax return (or KND form 1151085) are as follows:
- filled out by hand in black or blue ink or printed;
- it is prohibited to make corrections using a correction agent;
- organizations and individual entrepreneurs fill out only the 1st page, the 2nd is filled out by individuals.
Now let's look at the procedure for filling out page 1 of the simplified declaration.
In the “TIN” and “KPP” fields, organizations indicate the TIN and KPP according to the certificate of registration with the tax authority. Individual entrepreneurs indicate only the TIN, also on the basis of the received certificate.
In the “Document Type” field the following is entered:
- in the case of the initial filing of the declaration - “1”;
- in the case of submitting a corrective report - “3” and separated by a fraction the number of the correction: “1”, “2”, “3”, etc.
The “Reporting year” field indicates the year for which the declaration is being submitted.
The name of the recipient tax office is indicated in the “Provided to” field, and its code is indicated in the “Code” field.
The OKTMO code is entered in the OKATO field (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585).
In the field “Code of type of economic activity” the OKVED code of the reporting organization or individual entrepreneur is indicated.
Now we will tell you how to fill out the tax table.
Column 1 indicates the name of the tax, and column 2 indicates the number of the corresponding chapter of the Tax Code of the Russian Federation. Columns 3 and 4, reserved in a single simplified declaration for data for the tax (reporting) period, are filled out as follows:
- in the case when the tax period for the tax is a quarter, column 3 takes the value 03, and column 4 is filled in according to the quarter number: 01, 02, 03 and 04;
- in the case where the tax period for a tax is a year, and the reporting periods are determined by an accrual total, column 4 is not filled in, and in column 3 the number corresponding to the reporting (tax) period is indicated:
- 3 - quarter;
- 6 - half a year;
- 9 - 9 months;
- 0 - year.
How to fill out line 010 of a single (simplified) declaration under the OSN and under the simplified tax system is described in detail in the Ready-made solution from ConsultantPlus. Get trial access to K+ for free.
Below are the contact phone number, the number of pages of the declaration and the number of pages of supporting documents.
If the declaration is certified by the head of the organization or the individual entrepreneur himself, then the full name of the head (or individual entrepreneur), his signature, the seal of the organization (if any) and the date of drawing up the declaration are affixed. If the declaration is certified by an authorized person, his full name is indicated. As a document confirming the authority of the person:
- for an organization, a power of attorney on the organization’s letterhead with the seal and signature of the director is sufficient;
- For individual entrepreneurs, a notarized power of attorney is required for an authorized person.
See here for details.
Page 2 is filled out only by individuals - standard data about the person is indicated there, so there should be no problems when filling out this page.
Electronic reporting of organizations in 2022
Organizations that pay VAT provide the declaration only in electronic form. This applies to all organizations on OSNO, as well as those special regimes that indicate VAT on invoices.
They also report to the tax authorities via the Internet, organizations that:
- have the status of the largest taxpayer;
- have more than 100 employees.
The limitation on the number of employees also applies to newly created and reorganized LLCs. All other companies can choose between electronic and paper reporting.
The Astral.Report 5.0 service will help you submit electronic reports to the tax and other regulatory authorities. Fill out forms quickly and without errors, send reports and respond to tax requirements on time. Switch to electronic reporting easily and conveniently.
Single simplified declaration - sample filling
The unified simplified tax return form can be downloaded for free by clicking on the image below:
However, it may also be useful to become familiar with a sample of filling out a single simplified tax return. Especially in light of the question of whether it is possible to have a sample for filling out a zero unified simplified tax return. The Unified Simplified Declaration was initially created as a zero declaration (i.e., without digital indicators characterizing the taxpayer’s conduct of activities), so it does not even contain fields for putting dashes in it for data missing to be filled out. In addition, it reflects information about the absence of grounds for paying several taxes at once. The usual zero declaration is drawn up on the form of a specific tax, used to enter into it the initial information for calculating the base for this tax, which, in the absence of this information, is replaced with dashes.
You can also download a completed sample of a single simplified tax return for the 2nd quarter of 2022 for an organization from ConsultantPlus, having received trial demo access to the K+ system. It's free.
Results
To summarize, we note once again that not all taxpayers can submit a single simplified tax return. In order for the right to submit such a declaration to arise, a business entity must meet certain conditions: there should be no movement of funds in its account and cash register, and it must not have objects of taxation.
Sources:
- Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n
- Letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585
- Tax Code of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
