A single simplified declaration is submitted by individual entrepreneurs and organizations for one or more taxes, if they did not operate in the reporting period. In the article you will find a sample of filling out a single declaration (EUND) for individual entrepreneurs and LLCs.
Unified simplified tax return in 2016: form (download in xls)

Who can report on the EUND

Article 80 of the Tax Code of the Russian Federation indicates that a single simplified declaration is submitted by taxpayers who did not have any cash flows in bank or cash accounts during the reporting period, as well as objects of taxation. It is still controversial whether filing zero reports is a right or an obligation.

The fact is that the concept “represented” is interpreted by some inspectors as an obligation, the violation of which is fined. But if we take into account that the single declaration is designed to facilitate the submission of reports, then the fine for failure to submit the Unified Tax Code is illegal. This point of view is expressed in letter of the Ministry of Finance of the Russian Federation No. 03-02-07/2-154 dated November 12, 2012.

A single simplified declaration in the absence of activity is submitted according to the KND form 1151085, approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n; in 2016, the form remains valid.

Thus, taxpayers who fulfill two conditions have the right to submit a zero return:

1. Absence of any operations leading to the movement of funds through the current account and cash register. If operations are carried out on the current account, for example, paying salaries to employees, paying for any services (including for servicing a bank account), writing off rent, etc., then a single simplified declaration is not submitted. The operation will also be simply an erroneous transfer of funds to the current account by the counterparty. In this regard, before submitting the declaration, you must request a bank account statement to make sure that there have been no movements on it.
2. Lack of objects and operations for those taxes for which a single declaration is submitted. It is worth noting here that in addition to the objects of taxation (income, property, sales of goods and services), there should be no tax transactions.

Having decided who will submit a single simplified tax return in 2016, let’s consider for what taxes it is submitted and within what time frame.

For which taxes can you file a zero return?

A single declaration can be submitted only for those taxes for which the reporting period is a quarter, half a year, 9 months, or a year. These taxes include: VAT, income tax, simplified tax system, unified agricultural tax, personal income tax. For taxes whose reporting period is a month, EUND cannot be submitted. These include excise taxes, mineral extraction tax and gambling tax.

Please note that although the reporting period for personal income tax is a year, submission of the Unified Tax Code is not acceptable. This is explained by the fact that an individual entrepreneur is required to submit income tax reports, regardless of the presence of an object on it (income in the reporting period).

As for UTII, in this regime, in principle, there cannot be zero declarations. Even if you do not conduct real activities, there is still a physical indicator (sq.m., number of vehicles or employees). In order not to pay imputed tax in the absence of activity, you simply need to deregister as a UTII payer. Simplified people can choose which declaration to submit - a single simplified one or a zero one according to the simplified tax system.

Example No. 1

Sergeev V.V. registered as an individual entrepreneur in December 2016. Out of ignorance, Sergeev did not apply for the application of the simplified tax system and was transferred to the general regime. In this regard, at the end of the year, he must report on two taxes: personal income tax and VAT. In December, Sergeev did not conduct any activity and did not have any objects subject to VAT, including transactions. In order not to prepare VAT reports, he can submit a simplified return for this tax. But according to personal income tax, he will be required to submit annual reports no later than April 30, 2017.

Example No. 2

An individual entrepreneur using the simplified rate of 6% had no income in the 1st quarter. They did not pay insurance premiums, and he also did not hire employees. For 1 quarter he can submit UNUD.

When is it necessary to submit the EUND?

A single simplified declaration is submitted no later than 20 days from the end of the reporting period (quarter, half-year, 9 months or year). According to the simplified tax system, income tax and property tax, the declaration is submitted once a year by January 20 of the year following the reporting year. Thus, the deadline for submitting a single simplified declaration for these taxes for 2016 is no later than January 20, 2017.

The deadlines for submitting a single simplified VAT return in 2017 are as follows:

• for the first quarter - until April 20;
• for the second quarter - until July 20;
• for the third quarter - until October 20;
• for the fourth quarter - until January 22, 2018.

Responsibility for late reporting deadlines

At the moment, there is a dual position on the issue of applying penalties for late submission of the Unified Tax Code.

1. For failure to submit the EUND on time, the taxpayer is held accountable under Art. 119 of the Tax Code of the Russian Federation. In this case, the fine is collected according to the amount of taxes indicated in the Unified National Tax Code. Let us remind you that, according to this article, the fine is 5% of the tax amount reflected in this declaration, but not more than 30% and not less than 1,000 rubles. Since the simplified declaration does not contain information about the amount of tax payable, the fine under this article will be 1 thousand rubles. Thus, if 2 taxes are indicated in the EUND, the fine will have to be paid in double amount.
2. Since the EUND is not by its nature a declaration containing information about the objects of taxation, the amount of tax calculated and paid, then the penalties under Art. 119 of the Tax Code of the Russian Federation cannot be applied for failure to submit this document. In this case, a fine is applied under Art. 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. for one document (Letter of the Ministry of Finance of the Russian Federation dated July 3, 2008 No. 03-02-07/2-118).

EUND form

The unified simplified tax return in 2016 was approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n (KND form 1151085). A zero declaration is submitted to the inspectorate where the taxpayer is registered. You can download the form from our article or get it for free from the Federal Tax Service. To fill out the EUND correctly, follow our instructions.

General filling requirements

• You can fill out the document by hand or using a computer;
• When filling out by hand, you must use a blue or black pen;
• The use of corrective agents is not permitted;
• If an error is made, it must be crossed out, the correct value indicated next to it and signed and sealed (if any).

The completed EUND form for an LLC looks like this:

The application of, perhaps, any taxation system requires the regular submission of reports on taxes that are paid within the framework of this system. Even if a company or individual entrepreneur does not conduct business, they are required to report to the inspection authorities. A single simplified declaration for individual entrepreneurs and LLCs that have temporarily suspended work may turn out to be an alternative form of reporting in this case.

Single “zero” declaration

The form for this report is KND form 1151085, approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n. Despite the already rather respectful “age” of the document, the single simplified tax return does not lose its relevance in 2017.

A report on this form can be submitted instead of a zero declaration on the simplified tax system and on the unified agricultural tax. But this opportunity is most relevant for companies under the general taxation regime, since in this case the EUD replaces two reports at once - for income tax and for VAT.

At the same time, filing a report on the KND form 1151085 “Unified Simplified Declaration” for individual entrepreneurs on the OSN instead of the usual 3-NDFL declaration is not provided. This prohibition is confirmed in the letter of the financial department dated October 30, 2015 No. 03-04-07/62684, in which its authors refer to the ruling of the Constitutional Court of the Russian Federation containing a similar conclusion.

But despite this, businessmen on the general taxation system can take advantage of the right to submit a simplified report instead of a regular VAT return. Of course, in such a situation, entrepreneurs will one way or another have to prepare two reports, unlike legal entities on the OSN, which can declare zero bases for both profit and VAT in one declaration. However, the alternative provided by the current legislation may prove useful in view of the obligation to submit a VAT return strictly in electronic form, while a simplified form can be submitted to the Federal Tax Service on paper.

Conditions for submitting KND 1151085

Paragraph 2 of Article 80 of the Tax Code regulates the conditions under which the above-described replacement of standard declarations with a simplified reporting form is in principle permissible. Thus, you can take advantage of this opportunity if the taxpayer has no movements in his bank account, since he does not conduct business in general, and the tax base for which he reports in a simplified form is zero.

The same article of the code also stipulates the deadlines for filing. A single zero declaration is submitted to the tax office at the place of registration of the company or individual entrepreneur before the 20th day of the month following the elapsed period - quarter, half-year, 9 months or calendar year. These general rules are again best applied to companies paying income tax and VAT.

“Simplers”, as well as payers of the unified agricultural tax, report according to their usual rules only at the end of the year. On this basis, the Letter of the Federal Tax Service dated August 8, 2011 No. AS-4-3/12847@ concludes that a single simplified declaration for individual entrepreneurs and LLCs using the simplified tax system and unified agricultural tax is submitted only once a year, without filling out the form quarterly. On the other hand, the deadline for filing a single form for the year is January 20, and it is not pushed back to the spring for taxpayers who file standard returns in March or April. From this follows the conclusion already voiced above: the ability to submit a single declaration instead of reports on the simplified tax system and unified agricultural tax is most likely not very relevant. Payers of these taxes may find it easier to file their regular nil returns.

Filling out a single tax return

The procedure for filling out a single zero declaration is given in the above-mentioned order of the Ministry of Finance dated July 10, 2007 No. 62n.

In principle, there is nothing in it that can cause difficulties. The taxpayer - a company or individual entrepreneur - fills out only the first page of the report. It contains standard details: TIN, KPP, main code OKVED, OKTMO. The details of the report itself are also indicated: the year for which the declaration is submitted, the code of the primary declaration or adjustment, as well as the tax office number.

Basic information data is given in the tabular part of the form. Here you should indicate the tax for which a single declaration is submitted instead of a regular declaration, the number of the chapter of the Tax Code that governs this tax, as well as the reporting period code and the number of the quarter for which the EUD is submitted.

The point of duplicating information about the reporting period is that a single declaration can be filed for two taxes with different reporting periods. So, for example, if it replaces a VAT return, which is reported quarterly, then the value “3” is indicated in the reporting period field, and then the number of the quarter for which the EUD is filed is entered - 01, 02, 03 or 04. But for income tax The reporting period is the first quarter, half a year and nine months, and the final results are summarized in the annual declaration. For this tax, in the simplified declaration you should indicate 3, 6, 9 or 0 as the reporting period code, and leave the quarter number field blank.

Unified tax return (KND 1151085): form

Even if an organization (IP) does not operate, it must submit zero declarations for the taxes for which it is a taxpayer to its Federal Tax Service at the place of registration. Or submit a single (simplified) tax return, abbreviated as EUD (Appendix No. 1 to Order of the Ministry of Finance dated July 10, 2007 No. 62n). It can be replaced with:

• when an organization applies OSN - income tax and VAT returns. Individual entrepreneurs in the general regime can submit a EUD instead of a VAT return. But it is dangerous to replace a declaration in form 3-NDFL with a EUD. The regulatory authorities take the position that even in the absence of income, an individual entrepreneur in the general regime must submit 3-NDFL to the tax office (clause 1.5 of Article 227, 229 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated November 9, 2015 N BS-4-11/19548 , dated March 21, 2008 N 04-2-02/1021@). Note that the opportunity to submit a EUD instead of a VAT return is still a positive thing for the taxpayer. After all, the EUD can be submitted to the Federal Tax Service on paper, which cannot be said about the VAT declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation);
• when applying simplified taxation - a declaration according to the simplified tax system;
• when applying the Unified Agricultural Tax - a declaration under the Unified Agricultural Tax.

The UUD is presented by the taxpayer instead of zero declarations, provided that (clause 2 of Article 80 of the Tax Code of the Russian Federation):

• he does not conduct business, that is, there are no transactions on his bank accounts (as well as in the organization’s cash desk), which means there is no cash flow;
• he does not have a taxable object for the tax for which he would have to submit a zero declaration (no income and expenses).

Deadlines for submitting the EUD

As a general rule, the EUD must be submitted to the inspection no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year (clause 2 of Article 80 of the Tax Code of the Russian Federation). Accordingly, when applying the OSN, a taxpayer who has the right to submit a UUD must submit it no later than April 20, July 20, October 20 of the current year and January 20 of the next year.

The EUD, instead of a tax declaration under the simplified tax system or a tax under the Unified Agricultural Tax, must be submitted no later than January 20 of the year following the previous one. Moreover, as the tax authorities explained, once a year, and not 4, as established in the article on the EUD (Letter of the Federal Tax Service dated 08.08.2011 N AS-4-3/12847@).

At the same time, later deadlines are set for submitting tax returns under the simplified tax system and unified agricultural tax system:

• for simplified organizations and Unified Agricultural Tax payers - no later than March 31 of the following year (clause 1, clause 1, article 346.23, clause 1, clause 2, article 346.10 of the Tax Code of the Russian Federation);
• for simplified individual entrepreneurs - no later than April 30 of the following year (clause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation).

Therefore, it may be easier for you to submit a zero tax return for the tax paid in connection with the use of the special regime, rather than urgently drawing up a UUD in January.

Procedure for filling out the EUD (KND 1151085)

In the EUD (form according to KND 1151085), an organization or individual entrepreneur fills out only the first page, except for the section “To be filled out by a tax authority employee.”

First, the taxpayer must indicate his TIN and KPP on it. In this case, the organization puts zeros in the first two cells of the TIN (clause 5 of the Filling Out Procedure, approved by Order of the Ministry of Finance dated July 10, 2007 N 62n). As a result, all cells in the TIN field must be filled in.

In the “Document Type” field the following code is placed:

• 1, if the EUD is submitted initially;
• 3 if an adjustment is submitted. In this case, the correction number is indicated through the fraction (3/1, 3/2, etc.).

• the reporting year for which the EUD is submitted;
• name of the tax authority and its code;
• full name of the organization or full name of the individual entrepreneur.

Instead of the OKATO code, the OKTMO code is indicated in the corresponding field (Letter of the Federal Tax Service dated October 17, 2013 N ED-4-3/18585).

The tabular section displays line by line:

• name of the tax for which reporting has been replaced by the EUD;
• number of the chapter of the Tax Code of the Russian Federation dedicated to this tax;
• code of the reporting/tax period for which the EUD is submitted, and, if necessary, the quarter number.

If the tax reporting period is a quarter, as is the case with VAT, then code 3 is indicated followed by the quarter number - 01, 02, 03 or 04.

If the tax reporting periods are the first quarter, half a year and nine months, then the code is reflected, respectively, - 3, 6 or 9. And in the declaration submitted for the year, code 0 is entered. In this case, the quarter number is not indicated (

A simplified declaration in the absence of activity 2015 is submitted and filled out by taxpayers in the event of a lack of activity for a certain tax period. One of the conveniences of filing is that several taxes can be combined in one document, moreover, it is very simple to fill out and the form contains only 2 sheets. Let's consider who submits such reports, for what taxes, and also consider the situation if the statement was sent by mistake. At the end of the article you can download the declaration form in KND form 1151085.

A single simplified tax return can be submitted by persons who are recognized as taxpayers for one or several types of taxes, subject to the following conditions:

• In the absence of transactions and movement of funds on them in current accounts and at the taxpayer’s cash desk.
• There is no sale of goods (works and services), as a result of which the object of taxation under these taxes arises.

If these conditions are met, we can say that in fact no activity is being carried out.

You can submit a single return for the following taxes:

• Income tax paid by organizations.
• Personal income tax (only for individual entrepreneurs).

According to the letter of the Ministry of Finance of the Russian Federation, No. AS-4-3/12847 dated 08.08.2011, a single declaration can also be submitted using the simplified tax system.

Deadlines for filing a single declaration and where to submit

A single simplified tax return in the absence of activity is submitted at the end of the reporting period (quarter, six months, 9 months, after a year), no later than the 20th day of the month following the reporting one.

Reporting is submitted to the tax office:

• For individual entrepreneurs - at the place of registration (registration).
• For organizations - at the location specified in the constituent documents.

How to submit a single declaration to the Federal Tax Service in 2015-2016

Today there are three options for submitting this reporting:

1. On paper, for this you need to provide it to the INFS personally or through a representative. You should prepare 2 copies - one for the tax office, and the second with a mark of acceptance to keep for yourself - it will be needed to confirm the fact of delivery.
2. Using the Russian Post, by a valuable letter with a description of the attachment and preferably with a declared value. The date of acceptance of the envelope by postal employees will be considered the date of delivery to the tax office.
3. Using services for electronic submission of documents via the Internet, under an Electronic Document Management agreement.

Attention! When submitting a declaration through a representative (authorized person), a power of attorney will be required from you.

Filling out a single simplified tax return sample

The document consists of two sheets:

• Title page.
• A sheet containing information about the taxpayer.

Read also:

UTII Declaration 2018 - instructions for filling out

What you need to know when filling out the declaration:

• The declaration must be completed with a fountain or ballpoint pen, blue or black ink, or it can be printed on a printer or typewriter.
• If an error is made in the document, correction by a proofreader or erasure is not allowed.
• To correct an error, proceed in the following order: the incorrect value is crossed out, a new one is entered, and after that it is necessary to put next to the date of the change made and the certifying signature of the person who will accept the declaration.
• On each sheet of the upper part it is necessary to write down the TIN and, if there is a checkpoint of the organization (IP). If the TIN contains 10 characters, then zeros are entered in the first two cells.

Sample of filling out the first (title) page

When filling out the document type column, enter the following values:

• In the case of submitting a primary report, “1” is entered in 1 cell, the adjacent cell remains empty
• When submitting a corrective tax return, according to which a correction is made to a previously filed report, the number “3” is entered in the left square, and the number of the correction is entered in the right square, say, “1”,” 2″, etc. so for the first adjusting report 3/1 is indicated

• The reporting period for which reporting is provided.
• The full name of the Federal Tax Service, where the data is provided, its code consists of 4 digits, for example, Federal Tax Service Inspectorate No. 66 in Moscow - 7766.
• Full name of the organization (Individual entrepreneur) in accordance with registration documents, without abbreviation.
• Next, in the OKATO column, you must write down the OKTMO code, in accordance with the changes from January 1, 2014. We start recording from the beginning; if there are still unfilled cells to the end of the field, we enter zeros.

• In the OKVED field, a four-digit code number is indicated, which is indicated in the registration documents as the main type of activity.

Afterwards you need to provide information about zero taxes:

• The name of the tax is indicated.
• Next, the chapter of the tax code corresponding to the specified tax is indicated, and taxes must be registered in accordance with the order of sections of the Tax Code. For example, VAT, chapter 21 is indicated first, and then Income Tax, chapter 25 of the Tax Code.
• Next, you must indicate the tax period for the corresponding tax for which the data is provided. When reporting for a quarter, the number “03” is indicated, when reporting for half a year – “06”, for nine months – “09” and when reporting for the year – “0”. The numbers of the quarters are recorded by their numbers - “01” for the first, “02”, “03” and for the fourth - “04”.

If the reporting period is a quarter (6 or 9 months), and the tax period is a calendar year, in this case the corresponding period is indicated in column 3, and column 4 remains blank.

Below is the taxpayer's contact phone number, the number of pages of the declaration, as well as the number of supporting documents, if any, are submitted along with the declaration.

At the end, the information about the person confirming the report is filled in, in the case of the manager - his full name, his signature and date of approval are affixed, and a stamp is affixed (if the taxpayer uses it in business activities). If a document is signed by an authorized person, in addition to his full name and signature, it is necessary to indicate the details of the power of attorney on the basis of which he is acting.

In accordance with the norms of the Tax Code of the Russian Federation, individual entrepreneurs and organizations have the opportunity to replace declarations for various taxes with one document - a single simplified tax return.

In our article we will look at when, where and how to submit this document, and will dwell on the main points of filling it out.

At the bottom of the page, the reader can download the 2019 unified simplified tax return form, as well as a sample for filling out this document.

In what cases is this declaration submitted?

A single simplified tax return in 2019 is submitted subject to certain conditions. Namely:

1. The taxpayer did not carry out cash transactions, or there were no cash flows in the current account.
2. The document can be submitted only for taxes for which there are no objects of taxation (for example, property, sale of services or goods).

Thus, the fulfillment of these conditions indicates that the taxpayer did not conduct business activities or is a newly registered individual entrepreneur who has just started working.

Deadlines for submitting declarations in 2019

The 2018 declaration must be submitted no later than January 20, 2019 according to KND form 1151085. A single simplified declaration must be submitted no later than the 20th day of the month following the expired quarter, as well as half a year, 9 months or a calendar year.

A single simplified declaration can be submitted only for the following types of taxes: VAT, income tax, simplified tax system, unified agricultural tax.

Filing a single simplified return for the above taxes is a right, not an obligation. An individual entrepreneur or LLC has the right to choose whether to submit simplified or zero returns for these types of taxes.

The deadlines for submitting a single simplified declaration in 2019 for VAT and income tax are as follows:

• for the first quarter - until April 20, 2019;
• for the second quarter - until July 20, 2019;
• for the third quarter - until October 20, 2019;
• for the fourth quarter - until January 20, 2020

For taxes whose reporting period is a month, EUND cannot be submitted. These taxes include excise taxes, mineral extraction tax and gambling tax.

Regarding the UTII declaration, this regime, in principle, does not provide for the filing of zero declarations. Even if you do not carry out actual activities, but are registered as a UTII payer, then the physical indicator (sq.m., number of vehicles or employees) is still there. Therefore, it is necessary to submit a UTII return and pay the imputed tax quarterly. In order not to pay imputed tax in the absence of activity, you simply need to deregister as a UTII payer. Entrepreneurs using the simplified tax system can choose which declaration to submit - a single simplified one or a zero one according to the simplified tax system.

Despite the fact that the reporting period for personal income tax is a year, filing a single simplified personal income tax return is not allowed. This is explained by the fact that individual entrepreneurs are required to submit income tax reports, regardless of the availability of income in the reporting period.

For example:

The individual entrepreneur was registered as an individual entrepreneur in October 2019. After 30 days after registration, the individual entrepreneur did not apply for the application of the simplified tax system, and by default ended up in the general taxation regime. Based on this, at the end of the year, the individual entrepreneur must report on two taxes: personal income tax and VAT. From the moment of registration as an individual entrepreneur, no activity was carried out and there were no objects of VAT taxation, including transactions. In order not to prepare VAT reports, an individual entrepreneur can submit a simplified return for this tax. But for personal income tax, individual entrepreneurs will be required to submit annual reports no later than April 30, 2020.

Please note that if the declaration is submitted for a calendar year, then in this case there is no need to submit every quarter.

A sample of filling out a single simplified tax return is located at the bottom of this page. To fill out this document, entrepreneurs and organizations often use special online services and programs.

Place and methods of filing a declaration

A single simplified tax return in 2019 is submitted to the Federal Tax Service:

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

There are two ways to prepare a single simplified declaration:

• in paper form, according to the letter of the Federal Tax Service dated April 4, 2014 No. GD-4-3/6132;
• in electronic format, according to the order of the Federal Tax Service dated August 20, 2007 No. MM-3-13/495).

The document can be submitted to the tax office in one of four ways:

1. Personally on paper (in two copies). One copy of the declaration remains with the tax office, the other (with a note) is given to the entrepreneur or organization.
2. By mail (registered item with a list of attachments). In this case, the receipt with the date of departure will be considered the date of filing the declaration.
3. Via the Internet (electronically). This can be done through the service on the Federal Tax Service website or through an EDF operator.
4. Through a representative. To do this, you need to draw up a notarized power of attorney (for individual entrepreneurs). Organizations draw up a power of attorney in simple written form. The document must be certified by the seal and signature of the head of the company or enterprise.

The Federal Tax Service, when submitting a declaration on paper, may require you to provide a declaration file in xml format on a floppy disk (flash drive) or print a barcode on the document that duplicates the data contained in the declaration. Please note that this requirement, based on the Tax Code of the Russian Federation, has no basis.

Filling out a single simplified tax return

The general requirements for filling out the declaration are as follows:

1. The document should be filled out on a computer or by hand (in blue or black ink).
2. You cannot correct mistakes made.
3. Individual entrepreneurs and organizations need to fill out only the first page. The second page is filled out by individuals who are not individual entrepreneurs and do not want to indicate their TIN.

Filling out Page 1 of the declaration:

Field "TIN":

Organizations and individual entrepreneurs indicate the TIN, according to the received certificate of registration with the Federal Tax Service. Please note that for organizations the TIN consists of 10 digits, so in the last two cells of the field you must put dashes (“1234567890-“).

Field "Checkpoint":

Individual entrepreneurs do not fill out this field. Organizations indicate the checkpoint (which was received at the location of the organization).

The “Document Type” field is indicated:

• “1 / — “ — if the declaration is submitted for the first time during the tax period);
• “3 / 1” - if this is the first correction;
• “3 / 2” - if the second correction.

Field "Reporting year":

In this field you must indicate the year for which the declaration is being submitted. The reporting period for each tax should be indicated below.

Field "Represented in":

The field indicates the name of the Federal Tax Service to which the individual entrepreneur or organization belongs.

After this it is written:

• full name of the organization;
• last name, first name, patronymic (in full, without abbreviations) when submitted by an individual (IP).

Field "OKATO Code":

Field “Code of the type of economic activity according to the OKVED classifier”:

In this field you need to indicate the activity code according to the OKVED classifier. LLCs and individual entrepreneurs can find out their codes from the Extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

Filling out the tax table:

Columns 1 and 2:

In these columns you should indicate the taxes for which the declaration is being submitted. Taxes are entered in accordance with the numbering contained in part two of the Tax Code of the Russian Federation on these taxes. The chapter number is indicated in column 2 (according to Appendix 1).

Columns 3 and 4:

For a tax for which a quarter is a reporting period, the number “3” must be entered in the corresponding cell in column 3.

Column 4 indicates the number of the quarter for which the document is being submitted:

• I quarter - 01;
• II quarter - 02;
• III quarter - 03;
• IV quarter - 04.

For a tax for which the tax period is a calendar year, and the reporting periods are considered to be a quarter, half a year or nine months, you must indicate the value of the tax period in the appropriate cell (columns 3):

• quarter - 3;
• half-year - 6;
• 9 months - 9;
• year - 0;

In column 4 you must put a dash.

Filling out other fields on page 1:

Field “Taxpayer contact telephone number”:

You must specify your phone number in any format (“+79787215531”).

Field “The declaration is drawn up on pages”:

You must indicate the number of pages on which the declaration is drawn up (“001”).

Field “with supporting documents or copies thereof”:

The number of sheets of the documents attached to the declaration (power of attorney of the representative) is indicated.

If no documents are attached, then dashes are added.

Block “I confirm the power of attorney and the completeness of the information specified in this declaration”:

If the declaration is submitted by an individual entrepreneur (or an individual), then you must indicate the date of signing and put a signature.

If the declaration is submitted by an organization, then you must indicate the name of the head, stamp, signature and date.

If the declaration is submitted by a representative, then you must indicate the name of the document that confirms his authority. The document must be attached to the declaration.

Filling out Page 2. Information about an individual who is not an individual entrepreneur

As already noted, individuals who are not individual entrepreneurs and do not want to indicate their TIN fill out Page 2 of the declaration. Difficulties arise, as a rule, with the “Identity document code” field.

Field “Identity document code”:

All required codes are contained in the following table.

Table of document codes confirming the taxpayer’s identity

Penalties for late submission of declarations

If a single simplified tax return was not submitted in 2019, but the tax was paid, the fine is 1,000 rubles.

If the tax has not been paid, then the penalty is 5% of the amount of tax that must be paid (based on the declaration) for each full (incomplete) month from the day that was established for its submission. In this case, the amount of the fine cannot exceed 30% of the specified tax amount and cannot be less than 1,000 rubles.

It is worth noting that if a taxpayer was not entitled to file a return, but filed one, then he faces a penalty for failure to file returns for all taxes for which he was required to report.

Download the 2019 unified simplified tax return form

Using the buttons below, the reader can download a sample of filling out a unified tax return for 2019, as well as a form for this document. The form of a single tax return was approved by Order of the Ministry of Finance of the Russian Federation No. 62 n dated July 10, 2007 and since that time remains unchanged for 2019.