Zero declaration under the simplified tax system if there are no income and expenses
Zeros in the declaration can easily be explained by the lack of income.
The tax office may doubt the veracity of the information and check your bank account. If there was no income, the questions will disappear. If you did receive money into your account, you will most likely be sent a request for clarification. In such a situation, it is important to explain to the tax office what kind of money it is and why you did not show it in the declaration. For example, replenishing an account with personal money or repaying a debt does not need to be taken into account as part of your income.
Details about the simplified tax system in the article “Simplified taxation system”.
Form for a new declaration under the simplified tax system
From time to time, the Federal Tax Service changes reporting forms, usually due to changes in legislation. In particular, the declaration under the simplified tax system was changed due to the introduction of increased limits on annual income.
The new declaration form is valid from March 20, 2022, it was approved by order dated December 25, 2020 N ED-7-3 / [email protected] But if you are reporting for 2020 (deadline - April 30, 2022), you can submit the report and according to the old form. The Federal Tax Service reported this in letter 02.02.2021 No. SD-4-3/ [email protected]
6-NDFL, if employees have not been paid all year
The 6-NDFL report must be submitted if individuals receive income from you - salary, dividends or interest-free loan. The annual 6-NDFL also includes 2-NDFL certificates, which were submitted separately until 2022.
If you haven't paid physicists all year, you don't need to report because you weren't a tax agent during the tax period. 6-NDFL not https://elba.kontur.ru/AccessControl/Registration may be zero.
If a person receives income from you at least once a year, you submit 6-NDFL for the quarter in which you paid, and then until the end of the year.
For example, on April 15, 2022, your LLC issued dividends to the founder. You will have to submit 6-personal income tax for six months, 9 months and a year based on the results of 2022.
About personal income tax reporting in the article “How to prepare a 6-personal income tax report.”
What does zero reporting mean?
Tax reporting is conventionally called zero, although such a concept is absent in official documents. For business entities, it is mandatory to prepare a zero declaration for individual entrepreneurs on the simplified tax system without employees for 2022, provided that they did not operate during the tax period, that is, they did not have any movement of funds in their current accounts. But the presence or absence of employees is not a criterion for submitting or failing to submit a report, but it does affect the procedure for filling it out.
Individual entrepreneurs using a simplified taxation system do not have the right to submit blank reports: they must at least pay insurance premiums for pension and health insurance for themselves and reflect them in the documents.
ConsultantPlus experts have compiled a reporting calendar for individual entrepreneurs. Use it for free to ensure you don't miss deadlines and fill out forms correctly.
RSV and 4-FSS, if there are no employees
Calculation of insurance contributions to the tax and 4-FSS to the social insurance fund is submitted by individual entrepreneurs with employees and all LLCs.
If an individual entrepreneur does not have employees during the year, there is no need to submit RSV and 4-FSS.
LLCs always report. If the organization has no employees, submit zero reports, but this may lead to claims from the state.
The fact is that an LLC is a separate organization in whose interests the director acts. Often in small companies the work of the director is performed by the founder himself. He does not pay himself a salary and receives income in the form of dividends. But according to labor law, a director is an employee like everyone else, so he is entitled to a salary.
Inspectors are especially suspicious of companies that receive income but pay zero money for employees. They may require clarification, charge additional fees and fine you.
We wrote more about the director of an LLC in the article “Even if the director is the founder of the LLC, he is entitled to a salary.”
Video: Is it necessary to employ the founding director?
How is zero reporting provided?
When an enterprise is temporarily inactive and does not conduct financial and economic activities, the report must be submitted in a timely manner. Otherwise, accounts may be blocked and fines may be imposed on the company.
The report can be submitted in paper or electronic form. More and more enterprises are switching to new technologies, and very small companies use paper documents.
Such innovations require:
- • installation of new software;
- • registration of electronic signature;
- • the work of an experienced accountant;
- • appropriate office equipment.
Thus, the cost of zero reporting can increase to exorbitant amounts. Taking into account the downtime of the enterprise and zero profit, this greatly affects the already unprofitable production.
SZV-M without employees
SZV-M is a monthly report to the pension fund, which contains a list of all your employees.
If you are an individual entrepreneur without employees, you do not need to take the SZV-M.
But an LLC has at least one employee - a director, and he must be shown in SZV-M.
There is no consensus on whether it is necessary to submit SZV-M to a director who is the only founder with whom an agreement has not been drawn up. The Pension Fund itself issued two letters with opposing positions. According to the letter dated May 6, 2016, the SZV-M must be taken in any case, but in the letter dated July 27, 2016, the Pension Fund says that there is no such obligation.
We recommend employing the director at least part-time and submitting SZV-M and other reports for him as for a regular employee. If an employment contract has not been drawn up with the director, regulatory authorities may have questions. Read more about this in the article.
If you still do not want to employ the founder, ask your Pension Fund a question whether it is necessary to show the director without an employment contract to SZV-M - different departments may have different opinions.
If an organization has suspended its business, does not receive income, and has no hired employees, there is no need to submit the SZV-M. The Pension Fund provides such explanations on its website.
Article: how to report after all employees have been fired
The procedure for filing a zero return under the simplified taxation system
Resetting a declaration in the simplified taxation system is submitted within the same period as the tax return. For businessmen, the deadline last year was April 30. If termination is due to termination of the IP, the deadline is the 25th of the month following the month of cancellation. The preparation of this statement has its own characteristics. Standard methods for filling out a zero declaration:
- to the Federal Tax Service in person or through a representative;
- by mail with a list of attachments;
- online with an improved qualified digital signature.
SZV-TD when there are no employees
SZV-TD - a report to the Pension Fund on personnel events.
Individual entrepreneurs without employees do not submit SZV-TD; the individual entrepreneur himself does not need to be shown in the report. A zero report form is not provided.
If the director is employed in an organization under an employment contract, then the SZV-TD must be submitted, just like for any other employee. For hiring and dismissal - no later than the next working day after the order is issued. If other personnel events occurred, the report is sent by the 15th of the next month.
If an employment contract has not been concluded with the founder, then you do not need to submit the SZV-TD.
Article: electronic work books and SZV-TD
What is the structure of simplified reporting?
The composition of the reports is influenced by several factors: whether there is no activity, whether there is a preferential rate established in a number of regions for certain sectors of the economy and (or) entrepreneurs just starting a business. In addition, the procedure for filling out the KND form 1152017 with zero reporting depends on the object of taxation that the businessman preferred. The table shows the sections that need to be filled out in different cases:
| Object of taxation | Composition of a zero declaration under the simplified tax system |
| Income | Title page Section 1.1 Section 2.1.1 |
| Income minus expenses | Title page Section 1.2 Section 2.2 |
Section 3 is completed if necessary.
SZV-STAZH without employees
SZV-STAZH - an annual report to the Pension Fund of Russia on the length of service of employees.
Individual entrepreneurs who do not have employees do not submit reports. There is no zero form of SZV-STAZH.
Organizations must submit a report, even if an employment contract has not been concluded with the founder. This is stated in the Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507P. If the sole founding director does not receive a salary, in the field Calculation of length of service → Additional information indicate “NEOPL”.
Article: reporting to the Pension Fund for employees
Our offer
Our company has a large staff of accountants and auditors. We will help in all matters: registering an electronic enhanced signature, drawing up the necessary reports and submitting them to regulatory authorities in a timely manner. You can order a report one-time or for a certain time period.
The price for submitting zero reporting is specified in the contract; in case of long-term cooperation, it is not subject to change. You will be notified of the approaching deadline for submitting reports.
Zero accounting for LLC
Every year, all LLCs submit financial statements, which reflect the annual results of activities - money in accounts, property, debts, profits or losses.
Accounting is never zero, even if you did not run a business. Each organization has an authorized capital, the amount of which you determine when registering a business and deposit it into a bank account. It must be reflected in the accounting reports.
An article about how to do accounting yourself - “Accounting without an accountant: what you need to know for an LLC.”
In Elba there is a special tariff for LLCs that submit zero reports. Read about the details on the special page.
