What should an individual entrepreneur do if the tax office requires clarification on a zero declaration?

Zero VAT declaration: which sections to fill out

To begin preparing the declaration, you need to download its current form on the Internet, introduced by order of the Federal Tax Service MMV-7-3 / [email protected] as amended in December 2020. Since the company did not actually work, it does not have information to include in sections 2 to 12. Just fill in:

1. title plate;
2. first section.

How to fill out a zero VAT return? You must adhere to the standard rules required by the Federal Tax Service for tax reporting:

• The text fits into the columns from left to right.
• Empty fields are crossed out.
• One field contains exactly one character.
• Each page of the report contains its serial number in a three-digit format (for example, “001”), INN and KPP of the taxpayer.
• Information about an economic entity corresponds to its statutory documentation and data from accounting registers.

The information presented in the zero VAT return, filled out according to the sample, must be certified with an enhanced digital signature. It is issued in advance for a fee to the director of the company or other authorized person acting by proxy.

Ignoring the need to obtain an electronic signature and attempts to submit a declaration on paper with a “physical” signature will lead to problems with the Federal Tax Service. Tax officials will consider the report not submitted, which will entail the need to pay a fine and “freeze” the bank account.

Zero VAT return 2020: sample of filling out the title page

The title book provides answers to the questions of where the report is submitted, who prepared it and why. The accountant-compiler indicates the following information in this part of the form:

• name of the company according to the Charter;
• her tax identification number and checkpoint;
• page number in order (for the title page - “001”);
• Adjustment number (if the company submits the report for the first time, it is put “001”, if it submits it for subsequent times – “00N”);
• number of the year for which the information was prepared;
• period code (this is a value from 21 to 24, which corresponds to the serial number of the quarter);
• code of the Federal Tax Service department where the data is sent;
• method of submitting the report (the value “400” is used if the zero VAT return 2020 is sent to the place of legal address of the company or permanent registration of an individual);
• OKVED companies;
• business entity telephone number for communication;
• the number of pages on which the reporting is presented (in the case of a zero form there will be two), and appendices to them (as a rule, “0” is indicated here).

For companies that are at the stage of reorganization, the title page contains special fields: INN and KPP of the reorganized company and the type of liquidation. Firms that did not initiate the closing process put dashes in them.

According to the example of filling out a zero VAT tax return, at the bottom of the title page it is indicated who confirms the accuracy of the information. If this is a general director or an entrepreneur, “1” is entered, if another citizen – “2”. In the second case, the full name of this person and information from the document confirming his authority (for example, a power of attorney) are indicated below.

Zero VAT return: which sheets to submit?

The answer to the question of which sheets to submit and how to fill out a zero VAT return is contained in the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected]

In accordance with the Procedure for filling out a VAT tax return (Appendix No. 2 to the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / [email protected] ), all taxpayers must include in the VAT tax return (clause 3 of the Procedure filling):

• Title page;
• Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer.”

We described in our material how a VAT return is filled out and provided a corresponding example. Naturally, in the zero VAT return, dashes are added in lines 030-080 of section 1.

Despite the fact that the VAT return is submitted with zeros, it must still be submitted electronically. Otherwise, it will be considered undelivered. It must be submitted no later than the 25th day of the month following the expired quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Let us also recall that if in the reporting quarter the organization not only did not have an object of VAT taxation, but also had no movement of funds at the cash desk or in bank accounts, instead of a separate VAT return, you can submit a single (simplified) tax return (clause 2 Article 80 of the Tax Code of the Russian Federation).

Responsibility for failure to submit a VAT return for the 3rd quarter

If the deadline for submitting a VAT return is violated, the business entity is fined in accordance with Art. 119 of the Tax Code of the Russian Federation. It is 5% of the tax amount according to the declaration for each month. The minimum fine is 1,000 rubles, and the maximum is 30% of the VAT.

Officials are also subject to administrative liability in accordance with Art. 15.5 Code of Administrative Offenses of the Russian Federation. The fine amount is from 300 to 500 rubles.

If a business entity submits a VAT return on paper, it will be fined 200 rubles for this action. according to Art. 119.1 Tax Code of the Russian Federation.

Important! Tax officials have the right to block a taxpayer’s bank account if he is late in filing a return by more than 10 days (subclause 3 of Article 76 of the Tax Code of the Russian Federation).

In what cases is a zero VAT return submitted?

Do I need to submit a zero VAT return? Yes need! Moreover, like any VAT return, the zero return must also be submitted within the deadline established for this report.

NOTE! From reporting for the 1st quarter of 2020, the VAT return form has been updated. Read more about the changes.

A zero VAT return is submitted in cases where there are no digital indicators to fill out its sections 2–12. This may occur at the beginning or at the end of the taxpayer’s work, during seasonal activities, or temporary breaks in work. The declaration will not be zero if there is data to fill out at least one of these sections.

It must be submitted by all those persons who have an obligation to file a VAT return. This obligation applies to VAT taxpayers, tax agents, as well as non-payers of taxes or those exempt from paying VAT but issuing invoices. Tax payers are considered to be all legal entities and individuals - entrepreneurs who have chosen the general taxation system.

For information about who becomes a tax agent for VAT, read the article “Who is recognized as a tax agent for VAT (responsibilities, nuances).”

The VAT return must be submitted electronically. This also applies to a zero VAT return. As an exception, permission to submit this tax report on paper is granted only to tax defaulters (or exempt from payment under Articles 145, 145.1 of the Tax Code of the Russian Federation) who acted as tax agents in the reporting period (letter of the Federal Tax Service dated February 19, 2016 No. ED-3- 15/679, dated January 30, 2015 No. OA-4-17/ [email protected] ).

Responsibility for failure to submit a declaration

If an individual entrepreneur or legal entity does not submit a zero declaration within the established time frame, then a fine of one thousand rubles is imposed on him. A declaration submitted to the regulatory authorities on paper is considered not submitted.

Administrative penalties are imposed on officials - fines in the amount of 300-500 rubles. The Federal Tax Service can block all current accounts of an organization if reporting is regularly not submitted on time.

Features of filling out the title page

The title page contains information about the taxpayer, the Federal Tax Service and the tax period for which the report is being prepared. It states:

• Taxpayer codes and name.

When filling out the title page, the taxpayer must indicate his INN and KPP codes, the exact name (for legal entities - as stated in the charter, and for individual entrepreneurs - full full name, as in the passport). You should fill in the number of your Federal Tax Service (it is easy to find out by looking at your registration documents, or you can use the search on the Federal Tax Service website).

In the field “at location (accounting)” the codes that are given in Appendix 3 to the Procedure for filling out the declaration (hereinafter referred to as the Procedure) are indicated (Federal Tax Service order No. ММВ-7-3/ [email protected] , as amended by 12/20/2016).

• Adjustment symbol.

When submitting the first declaration for the reporting period, you should enter code 0 in the “Adjustment number” field, and when submitting clarifying reports, the following serial numbers should be entered.

• Taxable period.

When specifying the tax period, the appropriate code is entered (their list is contained in Appendix 3 to the Procedure). So, when submitting a reporting declaration for the 1st quarter, code 21 is entered. And if, for example, a declaration for the 1st quarter of a company that is being liquidated or reorganized is submitted, then 51 should be indicated.

• Activity code.

When filling out the OKVED code in the zero VAT return, indicate the activity code that is displayed in the extract from the Unified State Register of Legal Entities (or Individual Entrepreneurs).

• Other marks.

The title page should indicate the number of pages on which the declaration is drawn up. Also indicate whether the report was submitted by the taxpayer himself (tax agent) or his authorized representative. It is imperative to decipher the full name and position of the responsible person who signed the declaration.

The information in the field “To be completed by a tax authority employee” is entered into the title page by tax officials.

Zero VAT return for individual entrepreneurs on OSNO - how to fill out

An individual entrepreneur on OSNO is obliged to report to his Federal Tax Service, regardless of whether he conducted activities in a particular period or not. As a standard, in the absence of activity and income, he must submit a “zero” VAT report (with dashes, zero indicators). However, an individual entrepreneur can, subject to certain conditions, submit a single simplified tax return (USTD) instead.

Thus, in the general case, in the absence of activity, an individual entrepreneur at OSNO submits a standard form of zero reporting for VAT and 3-NDFL.

The VAT declaration form was introduced by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected] dated 10/29/2014 (as amended on 12/28/2018). Despite the fact that it consists of several sheets, only the title and section need to be filled out and submitted. 1.

There is nothing else you need to do, since the remaining sheets are for tax information, but since there was no activity in the period, there is nothing more to write here.

How to correctly fill out the cover page of the VAT return

So, the zero declaration (form, see above), which the individual entrepreneur will need to submit, must consist of title and section 1. Filling out these sheets requires an accurate display of all mandatory information in full. It should be borne in mind that making corrections using a corrective agent is not allowed.

It is recommended to study the filling order in detail in the source code. This Procedure is presented in Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected] dated 10/29/2014. Taking it into account when filling out the title page, the individual entrepreneur must indicate:

1. TIN of 10 digits (according to the registration certificate).
2. In the “KPP” field there are dashes, and the “Adjustment number” is 0 (for primary documentation).
3. Relevant codes (adjustments, tax period, Federal Tax Service, OKVED, etc.)
4. Full name of the entrepreneur without abbreviations (when indicating the indicator “taxpayer”).
5. Your contact phone number.
6. The number of sheets of the zero declaration is 2.
7. Personal data of the person who signed the completed form (individual entrepreneur or his authorized representative).

The individual entrepreneur does not provide information about the reorganization and the number of attached documents. Instead, he puts dashes in the appropriate fields. When specifying codes, please refer to the following information.

The declaration is signed by the individual entrepreneur himself. The entrepreneur omits the part of the title “To be completed by an employee of the tax authority” - he does not need to write anything down in it.

If the declaration is filled out and submitted by an authorized representative, then in the field “I confirm the accuracy and completeness of the data ... I confirm” you should write down the indicator “2”, his full name, and then the details of the power of attorney issued to him.

Features of filling out and submitting the EUND form (according to KND 1151085)

As stated above, individual entrepreneurs on OSNO have the right to replace the VAT declaration with a single simplified declaration (USND). Meanwhile, if funds were transferred to the individual entrepreneur’s account only once, he will no longer be able to do this, since in this situation the EUND does not apply.

To use the EUND or not is the right of the individual entrepreneur. At his discretion, in the absence of activity, he can submit, as is customary, a regular zero declaration for each tax or a single declaration for all taxes at once (the so-called EUND).

Important! You can submit a EUND only if the conditions noted in clause 2 of Art. 80 Tax Code of the Russian Federation. In particular, individual entrepreneurs must have no transactions on bank accounts and cash desks, as well as objects of taxation.

The EUND form and the features of its completion are determined by Order of the Federal Tax Service of the Russian Federation No. 62n dated July 10, 2007.

This is a small form. When filling out the table provided by it, you should pay attention to the following data:

• full name of the tax – “VAT” (column 1);
• Chapter No. of the Code for VAT – “21” (column 2);
• reporting period for VAT – “3” (column 3);
• reporting quarter – “01” or “02”, “03”, “04” (column 4).

You can submit the EUND either electronically or on paper.

Individual entrepreneurs on OSNO who submit the EUND are not exempt from filing a 3-NDFL declaration.

Federal Tax Service of the Russian Federation (nalog.ru).

VAT return on paper in 2019

In 2020, tax agents who are not VAT payers (or are exempt from the obligation to pay this tax) have the right to file VAT returns on paper.

Let's give an example: a company uses a simplified taxation system (STS) and is exempt from paying VAT. At the same time, this company leased state (municipal) property. In this situation, the organization is obliged to pay VAT (as a tax agent). Providing a VAT return on paper is acceptable in this case.

If the taxpayer does not carry out transactions that result in the movement of funds in his bank accounts, and also does not have objects of taxation for VAT, then after the expiration of the reporting period he has the right to submit a single simplified tax return, which includes information on VAT.

General requirements for filling out a zero VAT return

As a standard, zero reporting is submitted by payers and tax agents, taking into account the norms of clause 5 of Art. 174 Tax Code of the Russian Federation. [email protected] explains how to correctly record the necessary information in the VAT return, avoiding errors and inaccuracies.

This is a kind of regulation for the correct execution and writing of this reporting, which is intended for all categories of payers and is used when filling out any declaration (primary, zero, etc.). Among the general requirements, the following should be highlighted. They apply equally to manual and printed completion of pages.

Firstly, all fields are filled in from left to right. In each field, record one indicator (numeric, numeric, etc.). When writing the text part, capital block letters are used.

Secondly, the decimal fraction is written in two fields and separated by a period. Continuous numbering is used, and pages are indicated as follows: “001”, etc.

Thirdly, when writing codes, for example, OKTMO, the indicator is written in the required field, but the empty spaces after it are filled with dashes (“45395000—”).

Please note that when submitting reports via TKS, UKEP is required.

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How to calculate VAT in 2018."

• Inconsistencies were found between the indicators reflected in the declaration and the amounts indicated in the supporting documents. Another common reason for requests is discrepancies between the declaration data and the supporting documents. Some information is not included in the sales/purchase book, the amount of the transaction indicated in the declaration is underestimated compared to the invoice - all these facts are grounds for requesting clarification.
• Discrepancies were identified as a result of a cross-check. If discrepancies are identified as a result of comparing the declarations of the taxpayer and counterparties, as well as a cross-check of supporting documents, then the Federal Tax Service has the right to demand clarification in the prescribed manner.
• The payer submitted an updated declaration, the amount of tax in which was reduced compared to the originally submitted documents.

Answers to frequently asked questions

Question No. 1: The individual entrepreneur (from the moment of registration) has worked quite a bit, for this reason the activities have not yet yielded results. Does he need to submit a declaration?

Yes, we should. As established, an individual entrepreneur who did not carry out activities in the reporting period or is just starting it must report to the Federal Tax Service in accordance with the general procedure. In this case we are talking about passing the “zero”. There are no exceptions to this part.

Question No. 2: Do individual entrepreneurs on the simplified tax system need to submit zero VAT reporting?

No. Individual entrepreneurs on the simplified tax system, UTII and patent should not submit a VAT declaration in principle. The reason is obvious: the individual entrepreneur in the situation under consideration is not a VAT payer, and therefore does not have to submit any reports on this tax. By the way, the patent system does not provide for reporting at all.

VAT payers and tax agents must report the results of their activities on taxable transactions to the Federal Tax Service. This is done by submitting a declaration. The required sections and those sheets that have numerical values ​​are filled out in the document. In this material we will talk about how a zero VAT tax return is prepared; a sample of filling it out will be given at the end of the article.

Tax Code in paragraph 5 of Art. 174 stipulates the obligation of taxpayers to regularly generate and submit value added tax returns in compliance with established deadlines. The norm applies to legal entities and individual entrepreneurs, persons engaged in the transportation of goods across the state border within the framework of the Customs Union. A zero VAT return 2020 must be issued by the listed business entities even if they are on the general taxation system, but did not carry out taxable transactions during the reporting period.

Filling out a zero VAT return is mandatory, even if the taxpayer does not have numerical data to enter in the report. This position was voiced by the Ministry of Finance in a letter dated August 14, 2015 under No. 03-02-08/47033 when answering the question of whether it is necessary to submit a zero return (including VAT). The Ministry of Finance also focuses on the fact that in the absence of tax obligations in the billing period, a business entity is not exempt from timely filing of reports. If the zero payment is not submitted on time, the taxpayer will be subject to a material penalty in the form of a minimum fine, which does not depend on the amount of the arrears - 1000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation).

Request for clarification

The tax inspectorate, after conducting a desk audit of documents containing information about VAT and deductions for the reporting period, may require the taxpayer to provide an explanation for the VAT return in accordance with Article 88 of the Tax Code of the Russian Federation. Inspectors use this right if the submitted reports do not match the control indicators or the information specified in the accounting documents diverges from each other. Tax authorities often demand clarification in cases where too high VAT deductions are recorded.

The Federal Tax Service inspector sends, through an electronic document management operator via telecommunications channels, a request to provide clarifications on VAT to the taxpayer.

According to the current tax legislation, the taxpayer must provide explanations to the declaration to the Federal Tax Service within 5 working days. There are no specific instructions on the start of the countdown of this period in the code, therefore the tax inspectorate is of the opinion that the countdown date should be considered the date of actual receipt of the request. This is stated in the form of the document, however, this rule in practice applies only to the paper version of the document, since upon receipt of the electronic form, the taxpayer must notify through the EDF operator that the document has been received. This is done no later than 6 days after receiving the request. For this reason, the taxpayer must send a response to the request before the receipt of the request is confirmed.

How to fill out a zero VAT return

First, the taxpayer's registration codes are entered on the title page (TIN and KPP). Further, according to the standard scheme, the basic parameters are indicated:

• “0” is entered in the correction number line, this indicates that the form is not corrective;
• code designation of the tax period (for example, code “23” means that the report was generated for the 3rd quarter);
• Next, you need to indicate the code at the location of the business entity (for example, for legal entities that do not have the status of the largest taxpayer, the numerical combination “214” is provided);
• a zero VAT tax return must contain information about the recipient of the report - a division of the Federal Tax Service, which is identified by the code assigned to it (for example, code 7602 means that the report is submitted to the Federal Tax Service for the Dzerzhinsky district in Yaroslavl);
• zero VAT return 2020 (a sample form is given at the end of the article) must contain basic information about the taxpayer - his name (without abbreviations), the type of main activity of the taxpayer according to OKVED2 (these codes can be found in the extract from the Unified State Register of Legal Entities), if there are fewer characters in the code, than cells in the corresponding field, empty columns are filled with dashes;
• the declaration must contain information about who submits the document - the taxpayer himself (that is, the head of the company or entrepreneur) or his authorized representative; in the first case, “1” is entered in a special field with the decoding of the full name of the head of the company; in the second option, code “2” is used with a further reference to the document by which powers are delegated (power of attorney).

All codes necessary for filling out can be found in Appendices 1-4 to the Procedure for filling out the declaration

Filling out the zero VAT return for 2020 continues in section 1. In this data block you must enter the OKTMO code and the KBK number for VAT. In the remaining columns of the section, dashes are entered.

Thus, the answer to the question when drawing up a VAT return is zero - “which sheets should I submit?” in 2020 will be as follows: you must submit a report consisting of two mandatory pages - the title page and the first section.

VAT reporting is submitted only electronically via TKS through an electronic document management operator. The “paper” delivery option is only possible for VAT tax agents (who are not VAT payers or are exempt from such duties). If you send a report on paper, the declaration will be considered not submitted, as a result, the taxpayer will be fined as for failure to submit a report - 1000 rubles (clause 5 of Article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated March 20, 2020 No. GD-4-3/ [email protected] ).

The deadline for submitting a zero report is no different from a regular report - no later than the 25th day of the month following the reporting period.

Sample response to requests for clarification about zero VAT

1. Subjects of zero reporting in the Russian Federation are participants in market relations working under the general taxation system.
2. Complete absence of activity for the reporting period – quarter.

Filing a zero declaration is a mandatory procedure, and its nuances are regulated by modern domestic legislation.

Answer: Yes, Semaphore must submit an explanation to the tax authorities. The text of the document must indicate that a reconciliation was carried out between the “Semaphore” and the “Marker”, as a result of which no discrepancies were identified. The explanation must be accompanied by a reconciliation report.

Question: Hamlet LLC received a request for clarifications on the VAT return. Explanations must be given regarding the discrepancies between the data of Hamlet and the supplier Samba JSC. Should “Hamlet” include supporting documents (invoice, reconciliation report) with the explanation?

Answer: Providing supporting documents is not Hamlet's obligation. At the same time, their presence will significantly simplify the verification procedure and confirmation of the causes of discrepancies.

Question: JSC Garant submits an explanation of the VAT return in electronic form. In what format should the Guarantor draw up the document?

Answer: If an explanation is transmitted through a special operator, Garant must prepare a document in XML format. If the explanation is given in a different format, the document will be refused.

If you submitted your VAT return electronically, then the inspection will send an electronic request for explanations. Having received it, no later than 6 working days from the date of its dispatch, you need to submit a receipt to the inspection. 6 tbsp. 6.1, clause 5.1 art. 23, paragraph 5, art. 174 Tax Code of the Russian Federation.

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If you do not do this, within 10 working days from the date of expiration of the period established for the transfer of the receipt, the inspection may block your current account and electronic wallet (if you have one). 6 tbsp. 6.1, clause 1, sub. 2 clause 3, clause 11 art. 76 Tax Code of the Russian Federation.

Carefully read not only the requirement itself, but also its appendices, appendices 2.1-2.9 to the Federal Tax Service Letter No. AS-4-2/12705 dated July 16, 2013 (hereinafter referred to as the Federal Tax Service Letter). It won’t be difficult to understand what the tax authorities want from you. For example, if the inspection reveals a discrepancy between the data reflected in different lines of sections 1-7 of the declaration, the inspection requirement will contain the following appendix approved. By letter from the Federal Tax Service in form 2.9.

The desk tax audit revealed the following information about identified contradictions in the tax return for value added tax or inconsistencies between the information provided by the taxpayer and the information contained in the documents available to the tax authority:

If inspectors find that some transactions are not reflected in your declaration at all and VAT was not calculated on them, you can receive such an attachment to the request.

According to the information contained in the documents available to the tax authority and received by it during tax control,

in the 3rd quarter of 2015 the following operations were carried out:

issued

— invoice No. 91 dated September 15, 2015;

According to the information available to the tax authority, the specified transactions are subject to taxation with value added tax, while the specified transactions were not reflected

in the tax return for value added tax.

If the tax authorities have any doubts regarding the information from sections 8-12 of the VAT return, you can receive attachments in tabular form. They are similar to the tables of the corresponding sections of the declaration. The last column of such tabular applications indicates a possible error code. It contains the claims of the inspectors. So, in total, four such codes are currently used. Letter of the Federal Tax Service dated November 6, 2015 No. ED-4-15/19395.

Code "1". The counterparty does not have a similar record of the transaction, or errors made do not allow us to identify the invoice record and, accordingly, compare it with the counterparty’s data.

For example, you reflected in section 8 of the declaration “Information from the purchase book...” the invoice of the counterparty, but there is no data about this invoice in his declaration. If you really made a mistake, submit an amended return.

But other options are also possible. For example, when registering your invoice, your counterparty incorrectly indicated its date and number, and even registered it a quarter later than you reflected the sale. In this case, explain the current situation to the inspectorate, indicating in which declaration you reflected the invoice that raised doubts. It would be useful to attach a copy of such an invoice to the explanations.

Code "2". It can only appear in cases where data for the same transaction is reflected in both the purchase book and the sales book, but does not correspond to each other.

In some cases, one table may be attached to the requirement. For example, the seller declared in the declaration the deduction of advance VAT, but the declaration does not contain data on its accrual. The inspection will send such a seller a table with an extract from section 8 “Information from the purchase book...”, where the registered invoice for the advance payment with error code “2” will be indicated. Check whether you charged VAT on the advance, in what period and whether this is reflected in the VAT return.

Code "3". Inconsistency of data about one transaction in parts 1 and 2 of the log of issued and received invoices. It is conducted for intermediary operations, as well as for operations of developers and forwarders (if they include only their remuneration in revenue).

For example, an intermediary commission agent must register in part 2 of the accounting journal an invoice received from the principal. And invoices issued to customers must be reflected in part 1 of the accounting journal. Data on invoices received and issued within the same intermediary transaction must be comparable.

If there are discrepancies, the inspection will attach to its request a table with an extract from section 10 “Information from the log of issued invoices” and/or a table with an extract from section 11 “Information from the log of received invoices” indicating information on “problematic » operations by entering code “3” in the corresponding lines.

Code "4 [a; b]". It is possible that when registering an invoice, an error was made in the indicators indicated in the application columns numbered “a”, “b”.

This type of error is the most common. If the error is in only one column, then one number will be indicated in square brackets.

For example, in section 8 of the declaration two invoices are indicated, the details of which the inspectorate doubts: perhaps one has an incorrect date, and the other has a serial number. In this case, the application to the requirement will look like this.

We invite you to familiarize yourself with: The methodology for tax accounting of income is

Section 8 “Information from the purchase book” of the tax return for value added tax, in which errors or inconsistencies are identified.

Important

Therefore, the fiscal service has every reason to request documents confirming income and expenses, as well as request a written explanation from the payer. As for the “clarification” that reduces the tax, tax authorities in this situation also have the right to receive written justifications and documents.

Submitting an explanation to the Federal Tax Service: instructions and sample Current legislative acts regulate the procedure and timing for providing an explanation to a request from the Federal Tax Service. Below are step-by-step instructions that will help the payer to correctly compose a response and submit it to the tax authorities within the prescribed period.

Zero reporting of individual entrepreneurs on the simplified tax system, OSNO in 2019: what to submit

The Tax Code of the Russian Federation does not contain the concept of “zero reporting,” but most often it means a declaration with zero indicators for activities as a whole or for the amount of tax payable. Depending on the situation in which the declaration is filled out, there are:

• Reporting with zero indicators for all activities (lack of income and expenses, amount of tax payable to the budget). This document is submitted by entrepreneurs who do not actually carry out activities in the reporting or tax period.
• Reporting with a “zero” amount of tax payable (when the amount of tax payable is reduced entirely by the amount of expenses).

The type of zero declaration, its form and the procedure for reflecting information in it depend on the taxation regime.

As a rule, a regular declaration is submitted for the selected taxation regime, but in some cases, an entrepreneur can submit a single simplified declaration (SUD) instead of a zero declaration. At its core, this document can also be classified as zero reporting, since it does not contain any information about income and expense transactions and is presented only in the event of a complete suspension of the activities of the individual entrepreneur and the absence of any tax transactions in respect of which it is presented. Let's consider in more detail how to fill out a zero declaration for individual entrepreneurs in each of the taxation regimes, including the EUD.

How to write explanations to the tax office

Attention

VAT is characterized by the following points:

• The tax falls into the category of indirect taxes, and in fact, the bulk of it is paid by consumers.
• According to the legislation in force in the Russian Federation, VAT is federal.
• Russia adopted VAT on 01/01/92 on the basis of the RSFSR Law 19921, dated 12/06/91 “On VAT as a federal tax”.
• It has the property of being multi-stage, that is, at each stage a certain part of the tax is calculated and deducted.
• It is a form of payment to the budget for a certain part of the incremental value created at each stage from the purchase of a raw material component for production to sale to the final consumer.

The VAT formula is as follows. Collection occurs in the process of selling the vast majority of goods.

The tax base includes items of work in progress, works and services.

IP on the simplified tax system

Entrepreneurs using a simplified declaration submit only one declaration – a simplified one. They are exempt from the obligation to submit VAT and personal income tax reports.

The individual entrepreneur declaration must be submitted to the simplified tax system by April 30 of the year following the reporting year.

An example of filling out a zero declaration using the simplified tax system

For the simplified tax system - 6% (object income), you must fill out the Title Page and Sections 1.1 and 2.1.1

For the simplified tax system - 15% (object income minus expenses), you must fill out the Title Page and Sections 1.2 and 2.2.

Title page

On the Cover Sheet, which is the same for both the income object and the “income minus expenses” object, you must indicate:

• TIN (in accordance with the one issued by the Federal Tax Service (MRI Federal Tax Service) upon registration);
• Correction number – “0”
• Tax period – “34” (year);
• By location – “120” (code for individual entrepreneurs);
• Full name in accordance with the passport;
• Code of main activity (OKVED)
• Phone number
• And the number of declaration sheets is “3”

After the main block of information, you must indicate who is submitting the reports: the individual entrepreneur himself or his authorized representative and enter information about the representative (full name and details of the power of attorney)

Section 1.1

In this section, you only need to indicate OKTMO.

Section 2.1.1

Section 2.1.1 indicates only the taxpayer’s attribute and the rate for the object.

The remaining lines are crossed out.

Zero declaration according to the simplified tax system – 15%

Section 1.2

In this section, you only need to indicate OKTMO.

Section 2.2

Please note that the Tax Code of the Russian Federation does not contain instructions on how long an individual entrepreneur can submit zero reporting, and therefore the individual entrepreneur can submit it until he is deregistered or begins to receive income.

Single simplified declaration

A single simplified declaration (SUD) is submitted by the taxpayer upon complete suspension of activities under one or more taxes, instead of zero declarations under the applicable taxation regime.

Currently, there is an ambiguous position of the Federal Tax Service of the Russian Federation on the issue of submitting this document.

1st position - submitting the EUD is the responsibility of the taxpayer, and for failure to submit it the individual entrepreneur faces a fine in accordance with the Tax Code of the Russian Federation, 2nd position - replacing zero declarations with a single simplified one is the right, not the obligation of the taxpayer.

It should be noted that the first point of view is biased in the sense that the application of penalties and other sanctions for failure to submit the tax return on timely submission of zero declarations to the tax authorities under the chosen taxation regime, to individual entrepreneurs, is unlawful, since the taxpayer has fulfilled the obligation to submit reports on established taxation system:

Who has the right to take the EUD

An individual entrepreneur who meets the following conditions can submit the EUD:

• Absence of any (including erroneous) transactions on the current account.

This condition assumes that no transactions took place on the current account during the reporting period, be it write-off of rent, payment of wages to staff, or payment for housing and communal services. Even the return of funds to the current account or their erroneous transfer will deprive the individual entrepreneur of the right to submit these reports;

• Absence of taxation objects and tax transactions (taxes) for which the EUD is submitted

For what taxes can an individual entrepreneur submit a EUD?

• VAT;
• simplified tax system;
• Unified agricultural tax

Please note that for personal income tax, the presentation of EUD is not provided.

Deadline for submitting the EUD

The EUD must be submitted no later than 20 days from the end of the reporting period.

Thus, an individual entrepreneur can submit a EUD:

• according to the simplified tax system for 2020 - until January 20, 2017;

• for VAT for the 4th quarter - until 01/20/2017.

Methods for passing the EUD

Unlike the VAT return, which must be submitted only in electronic form, the EUND can be submitted both electronically and in paper form.

Individual entrepreneurs fill out only one, the first sheet, of the declaration.

An example of filling out the Unified Tax Code for VAT for the 4th quarter of 2020

On a single sheet of the declaration you must indicate:

• Document type – 1/-;
• Reporting year – 2020 or 2017;
• Code (OKATO)

Please note that this field indicates the code OKTMO, not OKATO. If the code consists of 8 characters, the remaining cells are filled with zeros;

• OKVED;
• Tax or taxes for which the return is being submitted (column 1)

Column 2 indicates the number of the chapter of the Tax Code of the Russian Federation, containing information about the tax (taxation system.

Column 3 indicates the tax or reporting period for which the EUD is being submitted. If the reporting (tax) period for the tax is a quarter, then “3” is indicated. For VAT the specified value is always “3”

Column 4 indicates the quarter number: 01, 02, 03, 04.

Sample of filling out the EUD according to the simplified tax system for 2020

When filling out the EUD according to the simplified tax system, in column 3 you must indicate the value “0” (reporting period - year), and leave the fourth column blank.