Fill out the IP declaration online. How can an individual entrepreneur submit a tax return? Sample of filling out a simplified taxation system declaration

This service allows you to automatically fill out, calculate and generate a declaration under the simplified tax system for 2018 in PDF and Excel formats. Designed for individual entrepreneurs and LLCs on the taxation objects of the simplified tax system “Income” and “Income minus expenses”.

Who rents

All individual entrepreneurs and organizations using the simplified tax system must submit a declaration. This applies even to those individual entrepreneurs and LLCs that did not conduct actual activities (in this case it is called a zero declaration). A declaration under the simplified tax system is also submitted upon closure of an individual entrepreneur or liquidation of an LLC.

Due dates

The declaration is submitted after the end of the calendar year (tax period of the simplified tax system). Individual entrepreneurs submit it by April 30 of the next year, organizations by March 31 of the next year.

Where to submit

A declaration under the simplified tax system is submitted to the tax office: by individual entrepreneurs at their place of residence, and by organizations at their location (i.e., legal address).

Submission methods

There are three ways to submit a declaration: in paper form in person or through your representative, by mail with a list of attachments, and also electronically via the Internet through EDI (electronic document management) operators.

The Russian Tax Service is constantly improving its electronic services and programs for filling out and submitting reports. One of the most useful and popular of them is called “Declaration” - this is a special program for 3-NDFL. In 2018, it will help you fill out this income reporting form quickly and without errors. We tell you where and how to download this application safely and for free.

Convenient alternative

For the reporting period of 2017, individuals who, by virtue of the law and current circumstances, are required to independently declare their income (or want to declare tax deductions due to them), do so on Form 3-NDFL. It was approved by order of the Russian Tax Service dated December 24, 2014 No. ММВ-7-11/671:

Please note that for the report for 2017, the order of the Federal Tax Service dated October 25, 2017 No. ММВ-7-11/822 was adjusted due to changes in tax legislation in recent years, the form of this declaration, as well as the electronic format and procedure for submission. Therefore, the official developer of the Federal Tax Service software, JSC GNIVTs, has released a new version of the program.

Please note that the current rules allow:

1. Fill out the declaration on paper by hand.
2. Enter all the data on your computer.
3. Apply electronically online in the individual’s personal account on the official website of the Federal Tax Service of Russia www.nalog.ru;
4. Or download the free program for 3-NDFL for 2017 on the specified website of the Russian Tax Service.

Many individuals - income tax payers have recently been actively mastering computer technologies. And the Russian tax department understands this, so it invites everyone to download the program for 3-NDFL for 2017 for free in 2018. Of course, in the new version – taking into account all the changes.

Software from the Federal Tax Service

Here's what it looks like in 2018 on the website of the Russian Tax Service:

To fill out an income tax return for 2017, absolutely anyone can download the program for 3-NDFL 2018 from the official website of the Russian Tax Service. Here it is freely available: no logins, passwords, or codes need to be entered. It is only enough:

1. Go from the main page of the Federal Tax Service website to the “Software” subsection.
2. Click “Download” on the “Declaration” program for 3-NDFL for 2017 (it is the bottom element in the picture, this is the installation file InsD2017.msi).
3. Specify the path on your PC to save the program file.

Of course, to get a tax deduction, downloading the program for 3-NDFL in 2018 is also a suitable option.

Using the option under consideration for filling out a declaration - that is, downloading the program for 3-NDFL for 2017 - is relevant for those individuals who have not yet gained access or have not mastered a personal account on the Federal Tax Service website and want to personally or through a representative:

• take the completed declaration to your tax office;
• submit to the post office for sending by a valuable letter with a list of enclosed documents;
• send via TKS.

Technical features of the 2018 version

The official name of the tax program under consideration for 3-personal income tax for 2017 is “Declaration 2017”. Using it allows you to independently generate this report on an up-to-date form, ready for submission to the tax office.

The current 2018 version of the 3-NDFL filling out program for 2017 has the index 1.0.0 and is dated December 28, 2017.

Note that on the Federal Tax Service website in the same section there are several versions of the “Declaration” program for previous years. This is due to constant changes in legislation and the corresponding updating of the form of this report, as well as the opportunity to submit an updated declaration. Therefore, you need to download the program for reporting income for 2017 in the latest and most current version.

Program features

The electronic program under consideration for 3-NDFL in 2018, after downloading and installation, allows you to automatically check its correctness during the process of entering the necessary information into the declaration form. And this will reduce the risk of errors.

In addition, the tax program for 3-NDFL 2018 from the website of the Federal Tax Service of Russia will help:

• correctly enter information from other documents;
• will calculate the necessary indicators;
• will check the correctness of calculation of deductions and the amount of personal income tax;
• will generate a completed form for submission to the tax authority.

Thus, for those who have at least some computer skills, it is easier to download the “Declaration” program for 3-NDFL for 2017 than to spend a long time dealing with filling out the paper form of this report.

Please note that you need to download the “Declaration” program for free not only for 3-NDFL for 2017, but also to fill out the 4-NDFL form. The obligation to submit it is established by paragraphs 7 and 10 of Article 227 of the Tax Code.

The KND form 1152017 is the main document of the tax return submitted to the tax office of legal entities and individual entrepreneurs under the simplified taxation system. The taxpayer fills out this simplified declaration at the end of the calendar year, which is considered the tax period. The KND 1152017 form can be submitted in the form of a paper document that is printed on a printer, or you can use a printed form filled out with a fountain pen and blue or black ink. It is possible to submit a declaration under the simplified tax system in electronic format, but it is not mandatory for organizations and individual entrepreneurs with less than 100 employees.

If you want to fill out the declaration manually, our website has it. There you can download a form to fill out. But it is much more convenient to use the form presented below; the row values ​​will be calculated automatically.

The tax calculator presented on this page according to the simplified tax system will allow an entrepreneur or organization to calculate and generate a tax return without much difficulty. This can be done in two stages. At first, you will only need numerical values ​​to calculate the tax amount. Then, if necessary, fill out the fields that appear to generate and print the declaration.

New declaration form

A new declaration form has been introduced under the simplified taxation system (STS), which will be valid when submitting a declaration for 2018. You should calculate the necessary payments and generate a declaration for the 2018 reporting year. Below is the 2013 uniform!

Thanks to the simplified taxation system, part of the funds, property or profit tax in particular, and also value added tax are excluded from mandatory tax payments for organizations. Individual entrepreneurs using the simplified taxation system may be excluded from mandatory payment of taxes on personal income, including VAT, or taxes on their own property.

The tax return form consists of three sections, which are presented:

— a title page intended to indicate the mandatory details of the taxpayer, as well as the tax authority that accepts the declaration;

- the first section, which includes the total amount of tax declared by the taxpayer.

- the second section, intended for calculating the tax that is contributed to the budget by the taxpayer, when using a minimum or free tax system.

The tax return of the simplified tax system, form according to KND 1152017, is presented in a standard form, which contains the taxpayer’s details. The data presented in it also indicates the total tax deductions, the amount of which is calculated at six percent of the total amount taken from income for the calendar year under the object of taxation “income”. The tax return for the object “income minus expenses” is represented by similar deductions minus expenses, using a coefficient from 5 to 15%, depending on regional legislation.

Submission of the final declaration of the simplified tax system on payment of tax under the “simplified” system by organizations is carried out no later than March 31 of the year following the reporting year. For example, organizations submit the form for KND 1152017 for 2013 by March 31, 2014.

For individual entrepreneurs, the declaration form according to KND 1152017 for 2013 is submitted by April thirtieth, 2014.

Once a year, simplifiers file a tax return. The reporting period depends on the status of the person: individual entrepreneurs declare their annual income by April 30, and legal entities must do this a month earlier - by March 31.

A title page and six sections—this is what a simplified declaration looks like. The object of taxation is a key factor that determines the completion of the declaration.

For the object “income,” the declaration must include: title page, sections 1.1, 2.1.1, 3. The third section is quite specific - it is only for those companies that received money or material assets in the form of targeted funding, grants, donations. Companies and individual entrepreneurs who are required to pay the trade tax, in addition to the listed sections, fill out section 2.1.2.

The declaration of simplifiers, who calculate the tax by reducing income by expenses, is slightly different in its content. Their declaration includes: title page, sections 1.2, 2.2 and 3 (with targeted funding).

The line-by-line procedure for filling out and the current form of the declaration are approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@.

All ruble indicators must be indicated without kopecks. Empty cells in the declaration are crossed out. According to the instructions for filling out, dashes can be omitted if the declaration is printed on a printer.

Title page

The first sheet of the declaration will probably not cause any difficulties, because everything in it is standard - there you need to indicate the basic data of the reporting organization (IP).

Sections 1.1 and 1.2

Section 1.1 should be completed by payers with the object “income”, and section 1.2 - by simplifiers with the object “income minus expenses”.

In these sections, tax specialists should see advance tax payments. But the direct calculation of these amounts is made in sections 2.1.1, 2.1.2 or 2.2.

In lines 010, 030, 060, 090, the reporting person must mark the OKTMO code. At the same time, lines 030, 060 and 090 in most cases remain empty, and they need to be filled out only when changing the address of the company or place of residence of the individual entrepreneur. The maximum number of characters in OKTMO is 11. But most often this code is shorter. In the declaration, the first digit of the code is entered in the first cell of line 010, the remaining cells are crossed out. For example, a seven-digit OKTMO will look like this: 1234567———— (7 code digits and 4 dashes).

It’s easy to determine the OKTMO code - just go to the Federal Tax Service website and enter your subject and municipality directly on the main page in special windows. Almost instantly the system will show your OKTMO.

On lines 020, 040, 070 you need to indicate the amounts of advance payments that are to be transferred to the budget.

If at the end of six months or nine months the advance exceeds the previously transferred amount, the difference must be reflected in lines 050 and 080.

The annual amount of additional tax is reflected on line 100, and line 110 reflects the amount of tax overpaid during the year.

Section 2.1.1

The section is filled out by payers working on the simplified tax system with the object “income”.

Lines 110-113 must contain information about all income received during the reporting period. This data is recorded in the book of income and expenses, so the information can be taken from there.

Advice. Be sure to show all income on your return. The Federal Tax Service verifies declared income using bank statements by making a request to the bank. If the annual receipts to the company's current account differ from the declared income, the inspector will issue a request for explanations. If the payer cannot explain the reason for the discrepancy, additional tax will have to be assessed and penalties paid.

Let’s say that individual entrepreneur Uspensky V.S. earned in 2019:

• in the 1st quarter - 11,000 rubles. The businessman will take this income into account in line 110;
• in the 2nd quarter - 12,000 rubles, i.e. for January - June, the total income is 23,000 (11,000 + 12,000). In line 111, the entrepreneur will show a total income of 23,000 rubles;
• in the 3rd quarter - 7,000 rubles, i.e. for 9 months the income was 30,000 (11,000 + 12,000 + 7,000). The total earnings from January 1 to September 30 will be taken into account by the individual entrepreneur on line 112;
• in the 4th quarter - 9,000 rubles, i.e. for the year, individual entrepreneur Uspensky earned 39,000 (11,000 + 12,000 + 7,000 + 9,000). Annual earnings will be reflected in line 113.

On lines 120-123, the payer indicates the tax rate, in most cases it is equal to 6% (Article 346.20 of the Tax Code of the Russian Federation). You can find your rate in regional legislation or make a corresponding request to the tax office.

On lines 130-133, payers note the amount of tax (advance), which is determined as the product of income (pages 110-113) and the specified rate (articles 120-123).

Lines 140-143 indicate the amounts of paid insurance premiums and benefits in connection with illness. The total tax can be reduced by these amounts. If the status “1” is indicated in line 102, the tax can be reduced by no more than 50%. An individual entrepreneur who works alone without employees has the right to reduce tax by the entire amount of fixed payments.

Let's look at the calculation using an example. The income of Krepezh LLC for 2019 is equal to 87,000 rubles. In the region where the company operates, the rate is 6%. Since the company is on the market for the first year, only the director is on staff. During the year, 7,930 rubles were transferred to contribution funds for it. Having calculated the annual tax on the simplified tax system, we see that contributions are higher than the tax. This means that Krepezh LLC has the right to reduce the tax by half (5,220 x 50%), i.e. by 2,610 rubles.

The company accountant will fill out Section 2.1.1 as follows:

• line 113 - 87,000;
• line 123 - 6.0;
• line 133 - 5,220 (87,000 x 6.0%);
• line 143 - 2 610.

Section 2.1.2

Income is shown in lines 110-113.

The tax amount is recorded in lines 130-133.

Salary contributions and sick leave benefits are reflected in lines 140-143.

The paid trading fee is reflected in lines 150-153.

Indicators of lines 110-143 of section 2.1.2 are included in lines 110-143 of section 2.1.1.

Simplified people with the “income” object can reduce the tax (advance payment) by the entire amount of the paid trade fee, reflecting it on lines 160-163.

Section 2.2

If a company calculates tax on the simplified tax system based on the difference between income and expenses, you need to fill out section 2.2.

On lines 210-213 you need to record the total amount of income on an accrual basis. You can check yourself by adding up the debit turnover on your bank account (debit account 51) and cash receipts (debit account 50).

Lines 220-223 contain data on the company's expenses on an accrual basis.

Do not forget that not all expenses can affect the tax base. There are expenses that are unacceptable to be taken into account (Article 346.16 of the Tax Code of the Russian Federation).

If the payer has had losses over the past years, line 230 must be filled out.

The resulting difference between income (lines 210-213) and expenses (220-223) is reflected in lines 240-243. This will be the tax base from which the tax must be calculated. If expenses exceed income, the line is left blank. The loss of the current period must be recorded in lines 250-253.

The tax rate should be shown on lines 260-263.

By multiplying the base by the tax rate, we get the tax amount. It should be shown on lines 270-273.

Also in this section it should be noted the minimum tax, which is equal to 1% of income. They do not always pay it, but only in cases where the calculated amount is greater than the tax on the simplified tax system.

(Annual income on line 213 × 1%) > (Annual income - Annual expenses) × tax rate

The calculated minimum wage must be reflected in line 280.

Let's look at the calculation using an example. The income of Krepezh LLC for 2019 is equal to 87,000 rubles, and the expenses taken into account are 54,000 rubles. In the region where the company operates, the rate is 15%.

Section 2.2 must be completed as follows:

• line 213 - 87,000;
• line 223 - 54,000;
• line 223 - 33,000 (87,000 - 54,000);
• line 273 - 4,950 (33,000 x 15%);
• line 280 - 870 (87,000 x 1%).

Comparing the minimum tax and the tax on the simplified tax system, we see that the annual tax is significantly higher than the minimum. This means that at the end of the year, Krepezh LLC must transfer 4,950 rubles to the budget minus previously paid advances.

Also in this section of the annual declaration you need to show the funds earned and expenses incurred for each reporting period on the appropriate lines.

Section 3

In practice, the third section is filled out by few payers. You will have to notify the tax office about targeted funds if the organization received a grant, donation, charitable contribution, etc.

Column 1 indicates three-digit codes of the type of income, the values ​​of which are described in the order in which the declaration is filled out.

In columns 2 and 5, you must indicate the date of crediting money to a bank account or arriving at the cash desk of the reporting organization or the date of receipt of property (work, services), as well as the timing of using targeted funds for established needs.

In columns 3 and 6, you should show the amount of last year’s funds that have not expired, as well as the amount of unspent funds without a specific period of use.

Information about funds spent for their intended purpose and on time, as well as about funds used for other purposes and in violation of the deadline, must be shown in columns 4 and 7.

Before completing the declaration, make sure that the form is up to date. To avoid penalties, do not miss reporting deadlines. Also, do not neglect advance payments, because this is the responsibility of every simplifier.

Kontur.Accounting is a convenient online service for organizations and individual entrepreneurs on the simplified tax system, UTII and simplified tax system + UTII. Here you can automatically generate a tax return and send it to the tax office online. If you do not want to submit the declaration yourself, then entrust it to a professional accountant.

Simplified people report their income received and expenses incurred to the tax office by filling out a special declaration. We will talk about this document in the article and explain the nuances of calculating indicators using the example of a declaration under the simplified tax system for 2018.

Reporting deadlines and declaration form

Both private entrepreneurs and legal entities submit declarations under the simplified tax system. This only needs to be done once a year. Deadlines for submitting a declaration under the simplified tax system for 2018:

• Individual entrepreneurs must submit a declaration by April 30; companies must report to the Federal Tax Service by April 1 (the deadline is delayed due to weekends).

The declaration under the simplified tax system includes a title page and six sections. But each company fills out its own set of sections. Companies and individual entrepreneurs with the object “income” fill out all sheets of the declaration, except 1.2, 2.1.2, 2.2. Section 3 is completed if the relevant data is available.

The “income minus expenses” object obliges the reporting entity to fill out the title page, sections 1.2, 2.2 and 3 (if there is targeted funding).

How to fill out the declaration is explained in detail by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@. The declaration form under the simplified tax system for 2018 was also approved by the said order.

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In what form is the declaration submitted under the simplified tax system?

The declaration under the simplified tax system is submitted on paper or electronically.

The easiest and most reliable way to submit a declaration is to send it electronically. But in this case, your company must be connected to the document flow with regulatory authorities.

If there is no agreement with a special operator, you can send the document by mail.

And another method that individual entrepreneurs most often use is a personal visit to the inspector. The tax return under the simplified tax system is submitted to the reporting office. As a sign of confirmation of acceptance of the declaration according to the simplified tax system, the inspector puts a mark on its acceptance and the date.

Zero reporting

If simplifiers did not conduct business and had no income during the year, they must submit a zero return to the tax office.

Penalties for failure to submit a declaration

Penalties are provided for failure to submit reports. The fine for violating deadlines or failure to submit a declaration is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

An example of filling out a declaration according to the simplified tax system

Sample of filling out a simplified taxation system declaration

Details LLC, under the leadership of director Vitaly Mikhailovich Leshchin, earned in 2017:

in the first quarter - 25,000 rubles;

in the second quarter - 18,000 rubles, i.e. for the six months, the total income will be 43,000 (25,000 + 18,000);

in the third quarter - 68,000 rubles, i.e. for 9 months the income amounted to 111,000 (25,000 + 18,000 + 68,000);

in the fourth quarter - 78,000 rubles, i.e. for the year, Details LLC earned 189,000 (25,000 + 18,000 + 68,000 + 78,000).

Contribution details:

• For the first quarter, 2,100 rubles were accrued.
• For the second quarter - 2,100 rubles (cumulative total 4,200 rubles).
• In the third quarter, 1,400 rubles were accrued (cumulative total of 5,600 rubles).
• And in the last quarter of the year, contributions in the amount of 2,500 rubles were accrued (total for the year 8,100 rubles).

The company’s accountant will reflect all income in section 2.1.1 (this section is filled out by Details LLC, since it works on the simplified tax system with the “income” object). The tax is calculated immediately. Contributions are indicated. Please note that contributions are not indicated in the declaration in full - they should not exceed half of the calculated tax. So, in the first quarter the tax is 1,500 rubles, and contributions of 2,100 rubles were paid. Half of the contributions will be 1,100 rubles, and half of the tax will be 750 rubles. That is, the tax can be reduced by a contribution of only 750 rubles. Therefore, in line 140 of section 2.1.1, the accountant will indicate 750.

Based on Section 2.1.1, Section 1.1 must be completed.

Line 020: page 130 of section 2.1.1 - page 140 of section 2.1.1 = 1,500 - 750 = 750.

Line 040: page 131 of section 2.1.1 - page 141 of section 2.1.1 = 2,580 - 1,290 = 1,290. The previously accrued advance payment must be subtracted from the amount received (page 020 of section 1.1): 1,290 - 750 = 540.

By analogy, lines 070 and 100 are filled in.