Report on the simplified taxation system. Sample of filling out the simplified taxation system “income” declaration

To automatically calculate and generate a declaration under the simplified tax system for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.

Note: the tax return form (for the report for 2018), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@.

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Samples of filling out the declaration

Declaration of the simplified tax system “income minus expenses” (filling sample).

Deadlines for submitting a declaration to the simplified tax system

The declaration for the simplified tax system is submitted once a year - after each tax period. Quarterly reporting on the simplified tax system is not provided, but you must remember to pay advance payments quarterly.

Deadline for submitting a declaration under the simplified tax system for 2018 in 2019:

for individual entrepreneurs – April 30, 2019.
for organizations - April 1, 2019.

Note: The deadline for submitting a declaration under the simplified tax system for organizations in 2019 has been postponed to April 1, since March 31 falls on a day off - Sunday.

Deadline for submitting a declaration under the simplified tax system for 2019 in 2020:

for individual entrepreneurs – April 30, 2020.
for organizations – March 31, 2020.

note that in the event of closure of an individual entrepreneur or liquidation of an organization, the declaration must be submitted by the 25th day of the month following the one in which the activity was terminated (according to the notification submitted to the tax authority).

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Fines for late submission of the simplified taxation system declaration

For late submission of a declaration under the simplified tax system, the following fines are provided:

if the simplified tax system has been paid – 1,000 rubles;
if the simplified tax system has not been paid – 5% tax amount, payable on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Instructions for filling out the declaration

You can download the official instructions for filling out the simplified tax system declaration from this link.

Basic rules for filling out the declaration

1. When filling out a simplified tax system declaration, you are required to indicate the amounts of advance payments (tax) of the simplified tax system that you should have paid correctly (i.e. in theory), and not those that you paid or did not pay in reality. In the situation with insurance premiums, it’s the other way around – only the amounts actually paid are indicated. Fines and penalties are not reflected in the declaration.

2. The declaration provides separate sections for simplified taxation system 6% and simplified taxation system 15% (section 1 and section 2). Payers of the simplified tax system “income” fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying a trade fee), section 3. Payers of the simplified tax system “income minus expenses” fill out the title page, section 1.2, section 2.2, section 3 .

3. Section 3 is filled out only if an individual entrepreneur or LLC received property, work, services as part of charitable activities, targeted income, targeted financing (the full list is given in Appendix No. 5 of the official instructions to the simplified tax system declaration).

4. It is more convenient to fill out the second section first, and only then the first.

5. All amounts are indicated in whole rubles according to rounding rules.

6. All indicators are recorded starting from the first (left) cell, however, if any cells on the right are left blank, dashes are placed in them.

7. If the amount is zero or there is no data to fill out the field, a dash is placed in each cell.

8. All pages must be numbered.

9. Only sheets that relate to your type of activity are printed (STS “Income” or “Income minus expenses”). Those. There is no need to turn in blank pages.

10. The signature and date of signing in section 1.1 (for the simplified tax system “Income”) or in section 1.2 (for the simplified tax system “Income minus expenses”) must match the data indicated on the title page.

11. The seal must be affixed only by organizations that work with it. In this case, the imprint is placed only on the title page at the place of the signature.

12. There is no need to stitch or staple the declaration (the main thing is not to spoil the paper form, i.e. paper clips will do, but it is better not to use a stapler, etc.).

Title page

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" Only organizations can fill this out.

Field " Correction number" It is entered: “0—” (if the declaration is submitted for the first time during the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.

Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated:

“34” – if the declaration is submitted at the end of the calendar year;
“50” – upon closure of an individual entrepreneur or (reorganization) liquidation of an organization;
“95” – in connection with the transition to another taxation regime;
“96” – upon termination of the activities of the simplified tax system.

Field " Reporting year" This field records the year (tax period) for which the declaration is provided. Those. if you take it in 2019 for 2018, then you must write 2018.

Field " Submitted to the tax authority (code)" You can find out the Federal Tax Service code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.

Field " at location (registration) (code)" Individual entrepreneurs write “120”, organizations “210”.

Field " Taxpayer" An individual entrepreneur writes his full last name, first name, and patronymic. Organizations write their full name.

Field " Code of type of economic activity according to OKVED" Indicate any code from the simplified tax system activities you carry out. You can find this code in an extract from the Unified State Register of Individual Entrepreneurs (USRLE) or the new OKVED classifier.

note, when submitting a simplified tax system declaration for 2018, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old edition to the new one using our OKVED code compliance service.

Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in the event of their reorganization or liquidation.

Field " Contact phone number" Specified in any format.

Field " On the pages" Usually the declaration consists of three pages, so it is necessary to write “3—” in it.

Field " with supporting documents or copies thereof" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration».

In the first field you must indicate: “1” (if the declaration was signed by an individual entrepreneur or the head of an organization), “2” (if signed by a representative of the taxpayer).

In the remaining fields of this block:

If the declaration is submitted by an individual entrepreneur, then he only needs to sign and date the declaration.
If the declaration is submitted by an organization, then it is necessary to indicate the last name, first name, patronymic of the head in the field “Last name, first name, patronymic in full” and put a signature and date of signing the declaration.
If the declaration is submitted by a representative, then you need to indicate: last name, first name, patronymic of the taxpayer’s representative in the “Full last name, first name, patronymic” field, put a signature, the date of signing the declaration and indicate the name of the document confirming the authority of the representative.

Section 2.1.1 (for taxpayers using the simplified tax system “Income”)

Line "102". Indicate “1” (if the individual entrepreneur or LLC made payments to individuals in the past year, i.e., there were hired employees) or “2” (if the individual entrepreneur worked alone in the past year).

Lines 110 – 113. The amount of income is indicated on an accrual basis:

Line "110"

Line "111"

Line "112"

Line "113"

Lines 120 – 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):

Line "120". Enter the tax rate for the first quarter.

Line "121". Enter the tax rate for the half-year.

Line "122". Enter the tax rate for 9 months.

Line "123". Enter your tax rate for the year.

Lines 130 – 133. The product of the amount of income and the tax rate for the corresponding period is calculated and indicated:

Line "130" line 110 x line 120 / 100.

Line "131" line 111 x line 121 / 100.

Line "132" line 112 x line 122 / 100.

Line "133" line 113 x line 123 / 100.

Lines 140 – 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above.

Line "140"

Line "141"

Line "142"

Line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).

note, if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case you will have to ensure that:

line 140 wasn't there anymore lines 130 / 2;
line 141 wasn't there anymore lines 131/2;
line 142 wasn't there anymore lines 132 / 2;
line 143 wasn't there anymore lines 133 / 2.

Individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely. Therefore, lines 140 – 143 can be equal to (but not exceed) lines 130 – 133, respectively (if the deduction amount is sufficient).

Section 2.1.2 (for taxpayers using the simplified tax system “Income” who pay a trade tax)

Individual entrepreneurs and organizations that are payers of the trade tax, in addition to section 2.1.1, will also have to additionally fill out this section 2.1.2. Please note that it consists of two sheets, with the first sheet being filled out almost identically to section 2.1.1.

First sheet of section 2.1.2

Lines 110 – 113. The amount of income is indicated on an accrual basis depending on the type of activity of the simplified tax system in respect of which the trade fee is established. If you are engaged only in trading activities, then duplicate the income indicated in section 2.1.1.

Line "110". Enter the amount of income for the first quarter.

Line "111". Indicate the amount of income for the six months (the amount for the first and second quarters).

Line "112". Enter the amount of income for 9 months (amount for the first, second and third quarters).

Line "113". Enter the amount of income for the year (amount for the first, second, third and fourth quarters).

Lines 130 – 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated.

Line "130". Calculate and indicate the advance payment for the first quarter: line 110 x line 120 section 2.1.1/100.

Line "131". Calculate and indicate the advance payment for the six months: line 111 x line 121 section 2.1.1/100.

Line "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 section 2.1.1/100.

Line "133". Calculate and indicate the tax for the year: line 113 x line 123 section 2.1.1/100.

Lines 140 – 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above.

Line "140". Enter the tax deduction amount for the first quarter.

Line "141". Indicate the amount of tax deduction for the half-year (amount for the first and second quarters).

Line "142". Enter the amount of tax deduction for 9 months (amount for the first, second and third quarters).

Line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).

line 140 was not larger than line 130 / 2;
line 141 was not larger than line 131/2;
line 142 was not larger than line 132 / 2;
line 143 was not larger than line 133/2.

Individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely. Therefore, lines 140–143 can be equal to (but not exceed) lines 130–133, respectively (if the deduction amount is sufficient).

Second sheet of section 2.1.2

Lines 150 – 153. Indicated as a cumulative total of the amount of actually paid trading fee for the corresponding period.

Line "150". Enter the amount of trading fee paid for the first quarter (the sum of the first and second quarters).

Line "151". Enter the amount of trading fee paid for the half year (amount for the first, second and third quarters).

Line "152". Enter the amount of trading fee paid for 9 months (amount for the first, second and third quarters).

Line "153". Enter the amount of trading fee paid for the year (amount for the first, second, third and fourth quarters).

Lines 160 – 163. The amounts of the paid trade fee are indicated, which reduce the advance payments and tax calculated above.

Line "160" lines 130(of this section) – lines 140 lines 150 lines 130(from section 2.1.1) – lines 140 lines 130(of this section) – lines 140 line 150.

Line "161". Check if the condition is true: result lines 131(of this section) – lines 141(of this section) should be less lines 151, and must also be less than or equal to the result lines 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result lines 131(of this section) – lines 141(of this section), otherwise just indicate line 151.

Line "162". Check if the condition is true: result lines 132(of this section) – lines 142(of this section) should be less lines 152, and must also be less than or equal to the result lines 132(from section 2.1.1) – lines 142(from section 2.1.1). If the condition is true, then indicate the result lines 132(of this section) – lines 142(of this section), otherwise just indicate line 152.

Line "163". Check if the condition is true: result lines 133(of this section) – lines 143(of this section) should be less lines 153, and must also be less than or equal to the result lines 133(from section 2.1.1) – lines 143(from section 2.1.1). If the condition is true, then indicate the result lines 133(of this section) – lines 143(of this section), otherwise just indicate line 153.

Section 1.1 (for taxpayers using the simplified tax system “Income”)

Line "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 010 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.

Line "020". If you are not a trade tax payer, then simply calculate using the formula line 130 – line 140 and if the result is greater than zero, then indicate this amount.

line 130(from section 2.1.1) – line 140(from section 2.1.1) – line 160(from section 2.1.2) and if the result is greater than zero, then indicate this amount.

Line "040" line 131 – line 141 – line 020

If you pay a trading fee, then calculate using the formula line 131(from section 2.1.1) – line 141(from section 2.1.1) – line 161(from section 2.1.2) – line 020 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.

Line "050"

Line "070". If you are not a trade tax payer, then calculate using the formula line 132 – line 142 – line 020 – line 040 + line 050

If you pay a trading fee, then calculate using the formula line 132(from section 2.1.1) – line 142(from section 2.1.1) – line 162(from section 2.1.2) – line 020 – line 040 + line 050 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.

Line "080"

String "100". If you are not a trade tax payer, then calculate using the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080

If you pay a trading fee, then calculate using the formula line 133(from section 2.1.1) – line 143(from section 2.1.1) – line 163(from section 2.1.2) – line 020 – line 040 + line 050 – line 070 + line 080 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.

Line "110"

Section 2.2 (for taxpayers of the simplified tax system “Income minus expenses”)

Lines 210 – 213. The amount of income is indicated on an accrual basis:

Line "210". Enter the amount of income for the first quarter.

Line "211". Indicate the amount of income for the six months (the amount for the first and second quarters).

Line "212". Enter the amount of income for 9 months (amount for the first, second and third quarters).

Line "213". Enter the amount of income for the year (amount for the first, second, third and fourth quarters).

Lines 220 – 223. The amount of expenses on an accrual basis is indicated (here you can also include the difference between the minimum tax and the tax calculated in the general manner, paid in previous years):

Line "220". Enter the amount of expenses for the first quarter.

Line "221". Indicate the amount of expenses for the half-year (amount for the first and second quarters).

Line "222". Enter the amount of expenses for 9 months (amount for the first, second and third quarters).

Line "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarters).

Line "230". If you had a loss in previous years, then indicate here the amount by which you want to reduce the tax base. In this case, the above income must exceed expenses at the end of the reporting year.

Line 240 – 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):

Line "240". Calculate using the formula line 210–line 220 and indicate the amount of the tax base for the first quarter. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the time limit of 250.

Line "241". Calculate using the formula line 211–line 221 and indicate the amount of the tax base for the six months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 251.

Line "242". Calculate using the formula line 212 – line 222 and indicate the amount of the tax base for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252.

Line "243". Calculate using the formula line 213 – line 223 – line 230 and indicate the amount of the tax base for the year. At zero value this line is set to “0”. For a negative value in this line it is necessary to put dashes, and the resulting value (without the minus sign) is transferred to the term 252.

Lines 250 – 253. The amount of losses is indicated if any of lines 240 – 243 turned out to be negative:

Line "250". Filled with the line value 240 (without the minus sign) if it turns out to be negative.

Line "251". Filled with the value of line 241 (without the minus sign) if it turns out to be negative.

Line "252". Filled with the line value 242 (without the minus sign) if it turns out to be negative.

Line "253". Filled with the value of line 243 (without the minus sign) if it turns out to be negative.

Lines 260 – 263. Indicate line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set a rate from 5% to 15%). Most regions use a rate of 15%.

Lines 270 – 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then in the corresponding lines 270–273 you also need to put dashes.

Line "270". Calculate using the formula line 240 x line 260: 100 and enter the advance payment for the first quarter.

Line "271". Calculate using the formula line 241 x line 261: 100 and indicate the advance payment for six months.

Line "272". Calculate using the formula line 242 x line 262: 100 and indicate an advance payment for 9 months.

Line "273". Calculate using the formula line 243 x line 263: 100 and indicate the tax for the year.

Line "280". Calculate using the formula line 213 x 1/100 and indicate the minimum tax.

note that line 280 must be filled out, even if at the end of the year you are not required to pay the minimum tax.

Section 1.2 (for taxpayers of the simplified tax system “Income minus expenses”)

Line "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 110 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.

If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.

Line "020". Enter the value from lines 270.

Line "040". Calculate using the formula line 271 – line 020 and indicate the amount of the advance payment for the six months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.

Line "050". Filled with the value from the previous line 040, if the value in it is less than zero, otherwise dashes are added.

Line "070". Calculate using the formula line 272 – line 020 – line 040 + line 050 and indicate the amount of advance payment for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.

Line "080". Filled with the value from the previous line 070, if the value in it is less than zero, otherwise dashes are added.

String "100". Calculate using the formula line 273 – line 020 – line 040 + line 050 – line 070 + line 080 and indicate the tax amount for the year. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.

Line "110". Filled with the value from the previous line 100, if the value in it is less than zero, otherwise dashes are added.

Line "120". Filled in if the value of line 280 is greater than the value of line 273. Calculated using the formula line 280 – line 020 – line 040 + line 050 – line 070 + line 080. If the result is negative, you must put dashes in this line, and transfer the resulting value (without the minus sign) to deadline 110. This means that you count the advance payments paid toward the minimum tax (you must provide the Federal Tax Service Inspectorate with a free-form application for credit, to which attach copies of documents confirming payment of advance payments).

Section 3

This section is for reference and was introduced in 2015 in the new simplified tax system declaration.

Taxpayers who did not receive property (including money), work, services as part of charitable activities, targeted income, targeted financing (clauses 1 and 2 of Article 251 of the Tax Code of the Russian Federation) do not need to fill out section 3.

Where to submit a simplified taxation system declaration

The declaration is submitted to the tax office:

Individual entrepreneur - at his place of residence;
LLC - at its location (legal address of the main office).

The address and contact information of your Federal Tax Service can be found using this service.

Methods for filing a simplified taxation system declaration

A declaration to the simplified tax system can be submitted in three ways:

In paper form (in 2 copies) in person or through your representative. One copy will remain with the tax office, and the second (with the necessary marking) will be returned. This paper will serve as confirmation that you have submitted the declaration.
By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
In electronic form via the Internet (under an agreement through one of the electronic document management operators or a service on the Federal Tax Service website).

Note: for filing a declaration through a representative– Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the signature of the manager and seal).

note, when submitting a declaration in paper form, some tax inspectors may require:

attach the declaration file in electronic form on a floppy disk or flash drive;
print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Zero declaration of the simplified tax system

To fill out a zero declaration on the simplified tax system “income” you need:

Fill out the title page in the usual way.
In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
In section 2.1.1, fill in line 102.

To fill out a zero declaration on the simplified tax system “income minus expenses” you need.

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Sample filling and declaration form under the simplified tax system for 2018 in 2019

The declaration for individual entrepreneurs on the simplified tax system, valid for submitting the report for 2018, continues to be valid in 2019. It is necessary to submit the simplified tax system declaration for 2018 in the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@, which was registered with the Ministry of Justice of Russia on March 25, 2016 N 41552. This is a new form in which the possibility of reflecting a zero tax rate was taken into account, as well as the possibility of reducing the single tax by the amount of trade duty paid.

This service can significantly facilitate tax accounting on the simplified tax system. We recommend trying to minimize your risks and save time.

In our publication today, we will look at the procedure for filling out a tax return for individual entrepreneurs on the simplified tax system with the objects of taxation “income” and “income minus expenses”.

At the bottom of the page, the reader can download the tax return form for individual entrepreneurs using the simplified tax system for 2018.

When and how to submit a declaration under the simplified tax system?

For individual entrepreneurs using the simplified taxation system, the tax period is a calendar year. Individual entrepreneurs provide reports to the tax office for the past tax period within the following deadlines:

IP - until April 30;
LLC - no later than March 31.

The individual entrepreneur's tax return on the simplified tax system in 2019 for 2018 is submitted to the Federal Tax Service at the place of registration of the individual entrepreneur (organization).

A declaration under the simplified tax system can be submitted to the Federal Tax Service in three ways:

By contacting the tax office in person or through a representative.
By sending the declaration by mail.
Electronically via the Internet through specialized services (or through the Federal Tax Service website).

Tax return for individual entrepreneurs on the simplified tax system for 2018 in 2019: basic rules

The basic rules for preparing a tax return under the simplified tax system are as follows:

To submit a declaration under the simplified tax system in 2019, use the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@.
If the declaration sheets do not contain any data, there is no need to include them in the declaration, and the report must be numbered without them.
Dashes are placed in empty cells.
Financial data is indicated with rounding (kopecks are rounded to the nearest ruble).
Corrections to the document are not allowed.
Declaration sheets cannot be stapled, to avoid damaging paper media.
After filling out, all sheets must be numbered (001, 002).
The declaration can be filled out manually (in printed capital letters using a dark pen) or on a computer.

Instructions for filling out a tax return under the simplified tax system

Individual entrepreneurs using the simplified tax system choose the object of taxation - “income” (6%) or “income minus expenses” (15%). 6% and 15% are the maximum tax rates for the simplified system. Since 2015, local authorities have independently decided on the size of tax rates. Based on this, the tax must be calculated based on the rates in force in your region. The procedure for filling out a tax return also depends on the chosen object of taxation.

Let's look at how an individual entrepreneur's tax return is filled out under the simplified tax system in 2019 for 2018, depending on the selected taxation object.

When using simplified taxation system income, you must fill out and submit the following declaration sheets - “Title Sheet”, sections: 1.1, 2.1.1 and 2.1.2 (upon payment of the trade fee).

When using the simplified tax system - income minus expenses, you need to fill out and submit: “Title page”, section 1.2 and 2.2.

Section 3 is filled out by those taxpayers of the simplified tax system who have targeted funding.

The peculiarity when filling out the columns with advance payments is that they must record the amounts due for payment in each reporting period, and not the amounts actually paid.

First, section 2 is filled in, and then section 1.

1. Tax return of the simplified tax system - “income” (rate 6%)

At a rate of 6% (“income”), the procedure for filling out the declaration will be as follows:

Section 1.2 of individual entrepreneurs using the simplified tax system - “income”, is not filled out.

The fact is that section 1.1 contains general information and is filled out based on the data from section 2.1.

Completing Section 2.1.1:

At the top, indicate your tax identification number and checkpoint (if available). Individual entrepreneurs do not have a checkpoint, so they put a dash.

Line 102 - indicate whether the individual entrepreneur has employees in the reporting year:

“1” - there are hired workers;
“2” - the individual entrepreneur did not use hired labor.

Completing Section 2.1:

Lines 110, 111, 112, 113 are filled out based on the data contained in the Income Book;
Line 110: income for the 1st quarter;
Line 111: income for the first half of the year (income amounts from January 1 to June 30);
Line 112: income for nine months (income amounts from January 1 to September 30);
Line 113: income for 12 months of the calendar year (from January 1 to December 31);
Line 120: tax rate for simplified tax system on income - maximum 6%.

Let us remind you that we start writing numbers from the first left cell, rounding kopecks according to the rules of arithmetic - up to 50 kopecks downwards, from 50 kopecks up. Place dashes in unfilled cells.

Lines 130, 131, 132, 133 are filled in by applying the tax rate under the simplified tax system for income. The maximum rate is 6%, but local authorities in certain regions may reduce it from 2015.

Line 130: the data in line 110 is multiplied by the tax rate of 6% or less;
Line 131: the data in line 111 is multiplied by the tax rate of 6% or less;
Line 132: multiply the data in line 112 by the tax rate of 6% or less%;
Line 133: multiply the data in line 113 by a tax rate of 6% or less.

These lines are also filled in without kopecks using rounding to whole rubles.

Lines 140,141,142,143 are filled in on the basis of the paid amounts of fixed insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund for individual entrepreneurs. Contributions calculated in excess of 300 thousand rubles, if paid in these periods, are also recorded in these lines.

Line 140: amount of fixed contributions paid from 01.01 to 31.03;
Line 141: amount of fixed contributions paid from 01.01 to 30.06;
Line 142: amount of fixed contributions paid from 01.01 to 30.09;
Line 143: the amount of fixed contributions paid from 01.01 to 31.12.

With small income received, if the amount of contributions is more than the amount of the calculated advance payment of the simplified tax system or the annual payment of the simplified tax system, then you do not have an excess amount.

If you are an individual entrepreneur with hired employees, then on lines 140,141,142,143 write down half of the values indicated in lines 130,131,132,133 - respectively.

Section 2.1 is complete.

Completing Section 1.1:

We use the data from completed section 2.1.

001 – tax object “1”.

010, 030, 060, 090 “OKTMO code” - enter the OKTMO code of the municipality at the place of residence of the individual entrepreneur. 11 cells are allocated for these lines; if the OKTMO code has eight digits, then dashes are placed in the cells on the right. For example, 11111111- - - .

Another feature of filling out these cells is that line 010 must be filled in, and if the taxpayer has not changed the place of registration during the year, then dashes are placed in lines 030, 060, 090.

line 130 (from section 2.1.1) - line 140 (from section 2.1.1) - line 160 (from section 2.1.2), if the result is greater than zero, indicate this amount.

line 130 - line 140, by analogy with trade tax payers, if the result is greater than zero, indicate this amount.

For trade tax payers:

Line 040 - line 131 (from section 2.1.1) - line 141 (from section 2.1.1) - line 161 (from section 2.1.2) - line 020, if the result is greater than zero, indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the deadline 050

For non-trade tax payers:

Line 040 - line 131 - line 141 - line 020, if the result obtained is greater than zero, indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.

Line 050 is for everyone. Filled with the value from the previous line 040. If the value in it is less than zero, dashes are added.

For trade tax payers:

Line 070 - line 132 (from section 2.1.1) - line 142 (from section 2.1.1) - line 162 (from section 2.1.2) - line 020 - line 040 + line 050, if the result is greater than zero, indicate this amount.

For non-trade tax payers:

Line 070 - line 132 - line 142 - line 020 - line 040 + line 050 if the result obtained is greater than zero, then indicate this amount.

If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.

Line 080 is for everyone. Filled with the value from the previous line 070; if the value in it is less than zero, dashes are added.

For trade tax payers:

Line 100 - line 133 (from section 2.1.1) - line 143 (from section 2.1.1) - line 163 (from section 2.1.2) - line 020 - line 040 + line 050 - line 070 + line 080, in case If the result obtained is greater than zero, enter this amount.

For non-trade tax payers:

Line “100” - line 133 - line 143 - line 020 - line 040 + line 050 - line 070 + line 080, if the result is greater than zero, indicate this amount.

If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.

If the difference is negative, then we write it on line 110 (without the minus). The presence of a number in line 110 indicates that there is an overpayment.

In this case, it is necessary to make reconciliations with the tax authority and, with mutual confirmation of the fact of overpayment, there are two options for using the overpaid amounts:

The amount of overpayment can be offset against future payments (Clause 4, Article 78 of the Tax Code of the Russian Federation).
The tax office may return the amount of overpayment to your current account. (clause 6 of article 78 of the Tax Code of the Russian Federation).

The second option is acceptable if the entrepreneur has no debts on other types of payments to the tax authority. For example, if an entrepreneur has a debt for not paying a fine, penalty or other taxes and fees, the Federal Tax Service will independently count the overpayment of tax under the simplified tax system against other debts to the budget. (Clause 5 of Article 78 of the Tax Code of the Russian Federation).

Section 1.1 is complete.

Filling out the title page of the declaration according to the simplified tax system

The title page of the declaration under the simplified tax system must contain the following information and details:

INN/KPP (at There is no individual checkpoint, so dashes are placed in the appropriate boxes);
correction number - "0" - if the declaration is submitted for the first time in the reporting period. If you submitted the simplified taxation system declaration for the first time with an error, and you need to submit a corrective declaration, then in it you must indicate 1 - - -;
reporting period - 34 (full calendar year) and 50 (partial calendar year) when closing an individual entrepreneur or liquidating (reorganizing) an organization; “95” - in connection with the transition to another taxation regime; “96” - upon termination of the activities of the simplified tax system;
the year for which the report is prepared;
Federal Tax Service code;
location code - 120 for individual entrepreneurs; 210 for organizations;
Full name (for individual entrepreneurs) and name (for LLC);
main type of activity (according to OKVED). In the declaration for 2016, it is necessary to indicate the new OKVED code from the OKVED-2 directory;
contact number;
number of pages in the declaration.

In addition, in a special block to certify the information provided, the full name of the entrepreneur (taxpayer), date and stamp are written down.

When submitting documents by an intermediary, the data is confirmed by his signature. In this situation, the details of the power of attorney are indicated.

Completing Section 2.1.2. for trade tax payers.

Section 2.1.2 consists of two sheets. The first sheet is filled out identically to section 2.1.1.

First sheet of section 2.1.2:

Lines 110 - 113. The amount of income on an accrual basis from the type of activity of the simplified tax system for which the trade fee is established is indicated. If you are not engaged in anything else besides trading activities, then duplicate the income specified in section 2.1.1.:

line “110” - indicate the amount of income for the first quarter;
line “111” - indicate the amount of income for the half-year (amount for the first and second quarter);
line “112” - indicate the amount of income for 9 months (amount for the first, second and third quarter);
line “113” - indicate the amount of income for the year (amount for the first, second, third and fourth quarters).

Lines 130 - 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated:

line “130” - calculate and indicate the advance payment for the first quarter: line 110 x line 120 of section 2.1.1 / 100;
line “131” - calculate and indicate the advance payment for the half-year: line 111 x line 121 of section 2.1.1 / 100;
line "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 of section 2.1.1 / 100;
line "133". Calculate and indicate the tax for the year: line 113 x line 123 of section 2.1.1 / 100.

Lines 140 - 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above:

line "140". Indicate the amount of tax deduction for the first quarter;
line "141". Indicate the amount of tax deduction for the half-year (amount for the first and second quarter);
line "142". Enter the amount of tax deduction for 9 months (amount for the first, second and third quarter);
line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).

Please note that if you made payments to individuals (in line 102 you indicated “1”), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case, you will have to make sure that: line 140 is not larger than line 130 / 2; line 141 was not larger than line 131/2; line 142 was not larger than line 132 / 2; line 143 was not larger than line 133/2.

Since individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the deduction amount is sufficient ).

Second sheet of section 2.1.2

Lines 150-153. Indicated as a cumulative total of the amounts of actually paid trading fees for the corresponding period:

line "150". Enter the amount of trade fee paid for the first quarter (amount for the first and second quarter);
line "151". Enter the amount of trading fee paid for the half-year (amount for the first, second and third quarters);
line "152". Enter the amount of trading fee paid for 9 months (amount for the first, second and third quarter);
line "153". Enter the amount of trading fee paid for the year (amount for the first, second, third and fourth quarters).

Lines 160-163. The amounts of the paid trade tax are indicated, reducing the advance payments and tax calculated above:

line "160" - check the condition: the result of line 130 (of this section) - line 140 (of this section) must be less than line 150, and must also be less than or equal to the result of line 130 (from section 2.1.1) - line 140 (from section 2.1.1) . If the condition works, then indicate the result of line 130 (of this section)- line 140 (of this section), otherwise just enter line 150;
line "161" - check the condition: the result of line 131 (of this section) - line 141 (of this section) must be less than line 151, and must also be less than or equal to the result of line 131 (from section 2.1.1) - line 141 (from section 2.1.1) . If the condition works, then specify the result of line 131 (of this section) - line 141 (of this section), otherwise just specify line 151;
line "162" - check the condition: the result of line 132 (of this section) - line 142 (of this section) must be less than line 152, and must also be less than or equal to the result of line 132 (from section 2.1.1) - line 142 (from section 2.1.1) . If the condition works, then specify the result of line 132 (of this section) - line 142 (of this section), otherwise just specify line 152;
line “163” - check the condition: the result of line 133 (of this section) - line 143 (of this section) must be less than line 153, and must also be less than or equal to the result of line 133 (from section 2.1.1) - line 143 (from section 2.1.1). If the condition works, then specify the result of line 133 (of this section) - line 143 (of this section), otherwise just specify line 153.

Section 2.1.2. for trade tax payers is completed.

Fill out Section 2.2. for payers, income minus expenses

Lines 210-213 - reflect the amount of income on an accrual basis:

line “210” - indicate the amount of income for the first quarter;
line “211” - indicate the amount of income for the half-year (amount for the first and second quarter);
line “212” - indicate the amount of income for 9 months (amount for the first, second and third quarter);
line “213” - indicate the amount of income for the year (amount for the first, second, third and fourth quarters).

Lines 220-223 - reflect the amount of expenses on an accrual basis, including the difference between the minimum tax and the tax calculated in the general manner, paid in previous years:

line “220” - indicate the amount of expenses for the first quarter;
line “221” - indicate the amount of expenses for the half-year (amount for the first and second quarters);
line “222” - indicate the amount of expenses for 9 months (amount for the first, second and third quarter);
line “223” - indicate the amount of expenses for the year (amount for the first, second, third and fourth quarters).

Line “230” - reflects the loss for previous years, but the income indicated above must exceed expenses at the end of the reporting year.

Lines 240-243 - reflect the tax base in each period - the difference between income and expenses:

line “240” = line 210 - line 220 = the amount of the tax base for the first quarter. If the result is negative, it is necessary to put a dash in this line, and the resulting value (without the minus sign) is transferred to the term 250;
line “241” = line 211 - line 221 = the amount of the tax base for the six months. If the result is negative, it is necessary to put a dash in this line, and the resulting value (without the minus sign) is transferred to the term 251;
line “242” = line 212 - line 222 = the amount of the tax base for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252;
line “243” = line 213 - line 223 - line 230 = the amount of the tax base for the year. If the value of this line is zero, “0” is entered. If the value is negative, a dash must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252.

Lines 250 - 253 - reflect the amount of losses if any of lines 240-243 turned out to be negative:

line "250" = line 240 (without the minus sign), if it turns out to be negative;
line “251” = line 241 (without the minus sign), if it turns out to be negative;
line "252" = line 242 (without the minus sign), if it turns out to be negative;
line "253" = line 243 (without the minus sign), if it turns out to be negative.

Lines 260 - 263 reflect the tax rate for the reporting (tax) period in force in your region. The maximum rate is 15%, the minimum is 5%, these rates are approved by the local authorities of your region.

Lines 270 - 273 - the product of the tax base for the corresponding period and the tax rate. If there are dashes in lines 240 - 243, then in the corresponding lines 270 - 273 you also need to put dashes:

line "270" = line 240 x line 260: 100 and enter the advance payment for the first quarter;
line “271” = line 241 x line 261: 100 and indicate the advance payment for the six months;
line “272” = line 242 x line 262: 100 and enter 9 months advance payment;
line "273" = line 243 x line 263: 100 and enter the tax for the year.

Line "280" = line 213 x 1/100 and enter the minimum tax. Line 280 must be completed even if at the end of the year you are not required to pay the minimum tax.

We fill out Section 1.2 for taxpayers of the simplified tax system “Income minus expenses.”

Line “010”, line “030”, line “060”, line “090” - indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC.

Only line 110 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.

Line "020" = value from line 270.

Line “040” = line 271 - line 020 and indicate the amount of the advance payment for the six months. If the result is negative, a dash must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.

Line “050” = line 040, if the value in it is less than zero, otherwise dashes are added.

Line “070” = line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, a dash must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.

Line “080” = line 070, if the value in it is less than zero, put a dash.

Line “100” = line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and indicate the tax amount for the year. If the result is negative, it is necessary to put a dash in this line, and the resulting value (without the minus sign) is transferred to the term 110.

Line “110” = line 100, if the value in it is less than zero, otherwise dashes are added.

Line “120” - filled in if the value of line 280 is greater than the value of line 273 = line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, a dash must be placed in this line, and the resulting value (without minus sign) to be transferred within the period of 110. This means that you count the advance payments made towards the minimum tax. In this case, it is necessary to submit to the Federal Tax Service a free-form application for offset; copies of documents confirming payment of advance payments must be attached to the application.

Section 1.2 for taxpayers of the simplified tax system “Income minus expenses” is completed.

Download the simplified tax return form for 2018 in 2019

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

When starting to engage in entrepreneurial activity, you register as an individual entrepreneur or LLC and involuntarily think about the fact that you will not only have to pay tax, but also fill out all sorts of papers, and most importantly, a declaration! How can you do this if you have no idea what the form looks like? In fact, there are no particular difficulties here.

Let's figure it out in order: what kind of form is needed, how to fill it out and what numbers to write in it when using the simplified tax system-Income. First, let's look at the income option, and at the end there are explanations for those who submit a zero declaration. So, how to fill out a simplified declaration (income): step-by-step instructions.

Step 1: check the form for relevance

This should always be done. Some changes appear in legislation all the time, you could simply miss the information that the declaration form has changed, forget about it, and the like. We always check that the form is up to date!

The current declaration form was approved by Order of the Federal Tax Service No. ММВ-7-3/99@ dated 02.26.16.

You can download the form itself in any information and legal system, for example “Consultant-Plus” or on our website at the link: . Each declaration is accompanied by a detailed procedure for filling it out; you must read it! Finding it in the legal framework is also not difficult.

Step 2: dealing with the sheets

You can download a version of the completed declaration at THIS link. Everything there is filled with abstract numbers for example!

Now you have received a declaration form under the simplified tax system, what should you do with it next? In theory, you have eight sheets in front of you: the title page, sections – 1.1, 1.2, 2.1.1, 2.1.2, plus section 3. You don’t need to fill out everything. When simplifying an object, income must be submitted to the tax office on the title page, sections 1.1, 2.1.1 and 2.1.2. Section 3 is completed as necessary only if you received targeted funding (property, work or services).

As a result, we put all unnecessary sheets aside and don’t think about them anymore. In the most general case, you will have six sheets left, so we will fill them out (title page and three sections).

Step 3: What to Write on the Cover Page

Let's look at each field in order.

In the article I will say that you need to put dashes in empty cells (in theory this is so), BUT this is not required everywhere. For some reason, each tax office says differently, some ask, and some say that you just need to leave the fields empty.

First, we enter information about the TIN and checkpoint (at the very top of the page). You can take them from the certificate of registration with the tax authorities. Place dashes in the remaining empty cells. The TIN and KPP are present on all sheets of the form, so we immediately fill them out in the corresponding fields on the other pages. The page number is written in the format “001”, “002”, “003”.

“0 — -” when the declaration is primary;

The field with the tax period code is filled in according to the provisions specified in the Filling Procedure. In the declaration for the year we put “34”. Next, we indicate the reporting year (for which we draw up the declaration). In the following cells we put the code of your inspection, for example “5126”. For the field “at location (accounting)” you need to look at the Procedure for filling out the declaration, and specifically at the third appendix to it. When submitting a declaration, we put “210” at the location of the LLC, and “120” at the place of residence of the individual entrepreneur.

Next, in the large “Taxpayer” field, for an organization we write its name as in the constituent documents (usually it looks like “Limited Liability Company “Solnyshko”), for an individual entrepreneur we write the full name as in the passport.

Attention! Words are separated by spaces (empty cells), the remaining cells on an incompletely used line and the empty lines below are filled with dashes. Do not forget that in general, dashes must be placed in all remaining empty cells.

Indicate your activity code according to OKVED.

We fill out information about the reorganization form and INN/KPP if necessary, otherwise we simply add dashes.

Then we write down the contact phone number, the number of pages on which the declaration is filled out, and the number of sheets in the application (if there are none, dashes).

Now let's move on to the part about confirming information. Should I write “1” or “2” here? And how to fill out the following fields? It all depends on the situation.

When the information is confirmed by the taxpayer himself, “1” is entered. If you are an LLC, then the name of the manager is indicated line by line, then his signature must be placed, and the date must be entered. If you are an individual entrepreneur, then you no longer need to write your full name (all this is above, so there will be dashes here), we only put a signature and date.

When you do not confirm the information yourself, but submit the declaration through a representative, then “2” is entered. If your representative is an individual, then his full name is written down, his signature and date are put. If the representative is a legal entity, then the full name of the individual authorized by the power of attorney is written down. This person puts his signature (don’t forget about the date). Then the name of the legal entity must be written down, and the signature must be certified by the seal of this organization.

The next field must indicate a document that serves as confirmation of the representative’s authority (this can be a regular power of attorney, order, etc.). These documents will form an annex to the declaration.

We do not touch the section intended for the tax employee; all the cells there remain empty.

Here is an example of a completed title page, but it is better to download the full form from the link above:

Step 4: fill out sections 2.1.1 and 2.1.2

Why are we skipping section 1.1? You need to enter the values of the tax payable in it, and to do this, you first need to fill out the information in sections 2.1.1 and 2.1.2.

In the previous declaration form for the simplified tax system-Income there was one section 2.1, now it is divided into two parts. What are the reasons for these changes? The fact is that a trade tax was introduced in 2015 - some are already paying it, others are not yet. Naturally, it was introduced not for all types of activities, but only for those related to trade. According to the law, amounts of paid trade tax can be deducted from tax. It is logical that all these calculations must now be shown in the declaration. How to do it? Let's start in order.

First, we fill out section 2.1.1 - all USN-Revenue payers fill it out. Whether you pay a trading fee or not is irrelevant. In principle, the procedure for filling it out corresponds to how section 2.1 was filled out in the old form.

So, let's go line by line:

102 – put “1” if there are employees, “2” - if you are an individual entrepreneur and work alone;

110-113 – set the amount of income received. Please note: they are indicated in rubles and on a cumulative basis!

120-123 – set the tax rate to be used. According to the latest changes, regions can reduce the rate for simplified taxation system-Income, and individual taxpayers can generally use a zero rate. In this regard, instead of one field with a 6% rate in the old form, 4 fields appeared where you yourself need to enter the tax rate.

130-133 – set the tax amounts (also on an accrual basis!). We simply multiply the income from the previous lines 110-113 by the rates from lines 120-123;

140-143 – we set the amount of contributions for the periods for which we reduce the tax (also on an accrual basis).

Important! For all the listed lines there is a hint formula for calculation nearby.

Example: you are an individual entrepreneur - there are no employees, quarterly income turned out to be 150, 170, 170, 150 thousand rubles.

Moreover, the income was received (in equal proportions) from two types of activities,one of which was subject to a trade tax.You paid contributions “for yourself” in2018 year quarterly - 3 quarters in equal shares8 096 rubles and in the 4th quarter –8 097 rubles (total32 385 rubles).We will completely deduct them from the accrued tax, distributing them in equal parts between two types of activities (clause 3.1 of Article 346.21 of the Tax Code). If the individual entrepreneur is an employer, then the accrued tax can be reduced by no more than 50%.The additional contribution from the excess over 300 thousand rubles was already transferred to2019 year.

In case in2018 yearthe trade tax has been paid in full, the accrued tax will also be reduced by its amount. The main thing is to meet the following conditions:

The sum of lines 140 and 160 is less than or equal to line 130;
The sum of lines 141 and 161 is less than or equal to line 131;
The sum of lines 142 and 162 is less than or equal to line 132;
The sum of lines 143 and 163 is less than or equal to line 133.

Thus, if it is not possible to fully offset the paid trading fee, then we set only part of it for reduction.

Line code	Meaning

110	150 000
111	320 000
112	490 000
113	640 000
Tax rate, %
120		6,0
121		6,0
122		6,0
123		6,0

130	9 000
131	19 200
132	29 400
133	38 400

140	8 096
141	16 192
142	24 288
143	32 385

Lines 140-143 cannot exceed their corresponding lines 130-133. If the amount of contributions to be deducted is greater than the tax, then we indicate an amount equal to the tax.

Filling example:

This completes section 2.1.1. What to do next? If you are not a trade tax payer, then you do not need to fill out section 2.1.2, you can safely go to section 1.1. If you are a trade tax payer, you will also have to fill out section 2.1.2.

Step 5: fill out section 2.1.2

As I already said, only those who are recognized as payers of the trade tax need to fill out this section. What needs to be reflected here? As always, we go line by line:

110-113 – we set the cumulative total of the amount of income related to the activity in respect of which the trade fee is paid;

130-133 – we calculate the tax amounts based on lines 110-113 filled in above and the tax rate specified in section 2.1.1.;

140-143 – set the amount of contributions accepted for deduction. Do not forget that they are also shown only in the amount that relates to the activity for which the trading fee is paid.

Very important! When completing section 2.1.2, it is very important to understand that the indicators of lines 110-143 are included in lines 110-143 of section 2.1.1. It means that:

If you are only engaged in trading, and pay a trading fee on all your activities, then your lines 110-143 of section 2.1.2 will be equal to lines 110-143 of section 2.1.2.
If trading is only part of your activity, you also receive income from other activities that are not subject to trade tax, then lines 110-143 of section 2.1.2 will always be less than lines 110-143 of section 2.1.1 (since section 2.1.1 will include the indicators of section 2.1.2).

150-153 – set the amount of actually paid trade tax;

160-163 – we calculate the amount of trade fee that we can deduct from tax.

So, in our example, trading brings you exactly half of your income. We distribute the paid insurance premiums between two types of activities.

The quarterly amount of paid trading fee is 1,500 rubles. How to fill out section 2.1.2?

Line code	Meaning
The cumulative income amounted to:
110	75 000
111	160 000
112	245 000
113	320 000
The amount of tax (advance payment) is equal to:
130	4 500
131	9 600
132	14 700
133	19 200
Amount of insurance premiums to be deducted:
140	4 048
141	8 096
142	12 144
143	16 193
Amount of actual trade fee paid:
150	1 500
151	3 000
152	4 500
153	6 000
Amount of paid trade fee accepted for deduction:
160	452
161	1 504
162	2 556
163	3 007

Contributions accepted for deduction are considered similarly to section 2.1.1.

Now we count lines 160-163. The declaration contains a hint on how to calculate them.

This completes section 2.1.2 and we can return to section 1.1.

Step 6: Return to Section 1.1

How to fill here line by line:

010 – set the OKTMO code;

030, 060, 090 - fill in if the location has changed during the year (for individual entrepreneurs - residence), if such events have not occurred - there will be dashes here;

Now we calculate the tax amounts (according to our example):

020 = 130 – 140 - 160 = 9 000 – 8 096 – 452 = 452

040 = 131 – 141 – 161 - 020 = 19 200 – 16 192 – 1 504 – 452 = 1 052

If the result is negative, then we put it in 050, and for 040 - dashes (there was an overpayment of tax).

070 = 132 – 142 – 162 – (020 + 040) = 29 400 – 24 288 – 2 556 – (452 + 1052) = 1 052

100 = 133 – 143 – 163 – (020 + 040 + 070) = 38 400 – 32 385 – 3 007 – (452 + 1 052 + 1 052) = 452

I remind you! We enter only numbers in the cells, cross out the remaining cells and completely empty fields.

Filling example:

Step 7: What to do with Section 3

If you have not received any funds in the form of targeted funding, you do not need this sheet. If you received it, enter the receipt code (available in the appendices to the Filling Out Procedure), the date of receipt and the period within which you needed to use the funds, as well as their cost (total that has not expired, used/unused amount).

We fill out information for each receipt. All other cells must have a dash. Don't forget to put the total at the bottom.

Filling example:

Step 8: submit the declaration

We put signatures and dates on the completed pages where necessary, check everything, and now the document can be submitted. Deadlines: March 31 – for legal entities, April 30 – for individual entrepreneurs. You can submit the declaration yourself in person (or through a representative), or by mail or electronically.

What to do when the declaration should be zero

It will be zero if you did not conduct any activity. This means that you enter all the information on the title page (as described above), and on the remaining sheets - INN/KPP, taxpayer characteristics, OKTMO code. You don't have any more information. Accordingly, all other cells (where the amounts of income, taxes, contributions should be) are filled in with dashes.

Conclusion

In principle, everything is described in detail in the article, but if you still have questions, ask them in the comments, I will be happy to answer. I wish you always timely submission of reports and success in business. I would also like to say that if you don’t want to fill out everything by hand, then there are specialized services that do most of the work for you. We wrote about one such service.

Taxpayers using the simplified system are provided with a preferential tax regime, which includes filing a return under the simplified tax system. It is this report that will determine the amount of the advance payment to the budget and the portion of the annual tax that remains. To automatically fill out an online declaration under the simplified tax system for 2016-2017, it is convenient to use the calculator located below.

Often, the taxpayer needs to know how all the line values in the declaration were obtained, and also needs to receive detailed explanations for each amount. This line-by-line calculation is useful for optimizing taxation, disputes with the tax inspectorate about incorrectly calculated tax, or simply for understanding the mechanism for filling out a declaration.

To receive a calculation online, you need to select the “Declaration with line-by-line explanations” item. By selecting “Declaration only” you will receive a completed declaration without watermarks, but there will be no explanatory calculations. You can find a sample of a completed declaration with calculations and explanations.

The amount is transferred using the ROBOKASSA payment system, which offers various payment acceptance options. After payment, you will be given the opportunity to generate declarations multiple times within 24 hours for one organization (or individual entrepreneur), whose TIN you indicate. If you pay 300 rubles, then not only a declaration will be generated, but also calculations and explanations for each line. If you do not need calculations, then pay 99 rubles.

The form and electronic format of the declaration under the simplified tax system were approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. This order came into force on April 10, 2016.

Organizations must submit the declaration for 2016 no later than March 31, 2017. Entrepreneurs submit a declaration under the simplified tax system for 2016 no later than May 2, 2017, since April 30 next year falls on a Sunday, and the next day, May 1, is a non-working holiday. There are no quarterly reports on the simplified tax system.

Filling out a declaration under the simplified tax system in 2016

The declaration consists of:

title page;
section 1.1 “Amount of tax (advance tax payment) paid in connection with
using a simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”;
Section 1.2 “Amount of tax (advance tax payment) paid in connection with
using a simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer”;
section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”;
Section 2.1.2 “Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which a trade fee has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation”;
section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (object of taxation – income reduced by the amount of expenses)”;
Section 3 “Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing.”

Firms and individual entrepreneurs using the simplified tax system with the object of taxation “income” fill out the title page, sections 1.1 and 2.1.1. And payers of the trade tax additionally fill out section 2.1.2.

“Simplers” with the object of taxation “income minus expenses” fill out the title page, section 1.2 and section 2.2. Section 3 is filled out only by organizations and individual entrepreneurs that received funds as part of charitable activities, targeted financing, targeted revenues mentioned in paragraphs 1 and 2 of Article 251 of the Tax Code. Those who did not receive property, work, services as part of charitable activities and targeted funding do not fill out section 3.

The declaration under the simplified tax system in 2016 can be submitted both in paper and electronic form via telecommunication channels with an enhanced qualified electronic signature (UKES) in accordance with the Procedure approved by order of the Ministry of Taxes of Russia dated April 2, 2002 No. BG-3-32/ 169.

When receiving a declaration via telecommunication channels, the tax office is obliged to give you a receipt of its receipt in electronic form.

Let's look at an example of how to fill out a declaration under the simplified tax system for 2016 for an organization
with the object “income”.

EXAMPLE OF COMPLETING A DECLARATION ACCORDING TO THE STS FOR 2016

Orion LLC applies the simplified tax system with the object of taxation “income”. In 2016, the company received income of 4,000,000 rubles, including:

For the first quarter – 700,000 rubles;

For half a year – 1,600,000 rubles;

For 9 months – 2,900,000 rubles, including 100,000 rubles. from the activity in respect of which the trade tax is paid.

The amount of compulsory social insurance contributions paid per year to the Pension Fund, Social Insurance Fund
and FFOMS of the Russian Federation amounted to 84,000 rubles, including:

For the first quarter – 20,000 rubles;

For six months – 42,000 rubles;

For 9 months – 63,000 rubles.

The amount of hospital benefits paid during the year from the funds of the organization –
RUB 32,000, including:

For the first quarter – 15,000 rubles;

For six months – 19,000 rubles;

For 9 months – 25,000 rubles.

In October 2016, a trading fee in the amount of RUB 30,000 was paid.

Advance payments for the “simplified” tax were accrued:

Based on the results of the first quarter – 42,000 rubles;

Based on the results of the half-year - 96,000 rubles;

Based on the results of 9 months – 174,000 rubles.