Tax return UTII. Tax return UTII Sample of filling out UTII for the 1st quarter

21.02.2024

Among business entities, such a preferential tax regime as UTII is especially popular. Despite the fact that this system has a simplified procedure, taxpayers are required to report to the Federal Tax Service every quarter by sending a UTII declaration. For her, the tax service developed and approved a special form.

Starting from the 1st quarter of 2017, a new form of this report comes into effect.

Legislators made several changes to it compared to the previous version of the declaration, which was in force in 2016:

New barcodes are indicated on the title and subsequent sheets of the report.
Section 3 has been changed in the part of the formula concerning the calculation of tax in connection with the application of the right to reduce it by the amount of contributions paid. This opportunity is available to all entrepreneurs, regardless of whether they are employers or not. This section has also been renamed.
Table 4.1 of Appendix 2, which determines the procedure for submitting reports in electronic form for certain types of activities, has changed.
In Table 4.14, due to the transfer of tax administration functions, the names of pension and health insurance funds were removed.
Appendix 3 has undergone changes regarding subparagraphs 4-5 of paragraph 6.1 for tax calculation.

Attention! The most important and positive change is that an entrepreneur can reduce the tax on the amount of transferred contributions both for himself and for employees if he is an employer, but by no more than 50%. in the declaration for 2016 it was possible to reduce in this case only by payments for employees.

Deadlines for filing UTII returns and paying taxes

The main regulatory act defining the procedure for reporting on UTII is the Tax Code of the Russian Federation. According to it, the tax period under this system is set to a quarter, which means the declaration should be sent to the Federal Tax Service only once for it.

Attention! The Tax Code sets the deadline for filing a declaration - up to the 20th, and payment of the tax - until the 25th of the next month following the tax period. When a deadline falls on a holiday or weekend, it is moved to the next working day.

In 2017, these deadlines will be:

Where reporting is submitted and tax is paid

In accordance with the current rules, entrepreneurs and organizations when carrying out activities on UTII must submit and pay this mandatory payment mainly at the place of doing business. Therefore, before starting their activities, they need to submit an application to the relevant Federal Tax Service. Declarations and payment of tax will be carried out to these tax authorities.

If a taxpayer has several places of business on UTII, which fall under the jurisdiction of different Federal Tax Service Inspectors, then he must report and pay tax on UTII to each of them.

This rule should also be taken into account by individual entrepreneurs and enterprises registered in one municipality and operating in another. The declaration should be submitted not at the location (registration), but at the place where the business is actually conducted. The tax is paid in the same way.

Attention! Only for a few types of activities do business entities submit reports and pay taxes at the place of registration. This is permitted due to the impossibility of determining their address of activity. Such cases include distribution and peddling trade, accommodation in vehicles, motor transport services, etc.

Reporting methods

The UTII declaration can be submitted to the Federal Tax Service in several ways:

Directly to the Federal Tax Service Inspectorate on paper - the entrepreneur or representative of the organization submits it to the Federal Tax Service Inspectorate personally in two copies to the tax inspector. At the same time, if the report is not submitted personally by the entrepreneur, then a notarized power of attorney should be issued to the authorized person.
By sending a registered letter with a list of attachments. In this case, a receipt from the post office is considered confirmation of submission.
Electronically by sending a report through a special operator. For this it will be necessary.

Attention! For enterprises, when submitting a declaration not by the director, but by another official, a simple power of attorney is issued on company letterhead. In addition, some Federal Tax Service Inspectors may still require that an electronic form be provided along with the report, or that the declaration have a special barcode.

There was no activity - is there a zero declaration?

Taxpayers often have a question about whether it is necessary to send a zero (blank) UTII return if they do not carry out activities. Previously, it was allowed, for good reasons, to send zero declarations to the Federal Tax Service.

Currently, the legislation enshrines the rule according to which, due to the fact that the tax is calculated not on the basis of actual income, but imputed income, and the business entity has been registered as a UTII payer all this time, it needs to submit a regular declaration and pay this obligatory payment, even if there was no activity.

Form and sample declaration for UTII 2018 (up to Q3 inclusive)

Download the UTII declaration form 2018 in Ecxel format.

Download 2018 for individual entrepreneurs.

Instructions for filling out the UTII declaration 2018

Title page

Filling out the sheet begins with indicating the TIN and KPP codes. If the declaration is submitted by an organization, its TIN code contains 10 characters, and the last 2 empty cells are crossed out. Entrepreneurs do not fill out the checkpoint field; companies enter there a code taken from the notice of registration under UTII.

Then the correction number is entered. If the declaration is submitted for the first time, “0” is written here, otherwise - the number of the corrective report from 1 to 99.

IN field "Tax period" a code corresponding to the reporting period is recorded. You can view it in Appendix No. 2.

Tax period codes:

When submitting reports for the first quarter - 21.
For the second - 22.
For the third - 23.
For the fourth 24.

IN "Reporting year" field The year for which the declaration is being submitted is entered.

Then below is the four-digit code of the tax authority where the declaration is being submitted. In the field to the right of it, the code reflects the location of the report. Its meaning can be found in Appendix No. 3.

Attention! The OKVED code must consist of at least four digits.

The following fields are filled in only if the company has been reorganized. Here you need to indicate the new TIN and KPP, and then the reorganization form code (you can view it in Appendix No. 4).

The most commonly used codes are:

When submitting a declaration by an entrepreneur at the place of residence - code 120.
If an entrepreneur submits reports at the place of business, enter code 320.
In the case of delivery by an organization at the location of the LLC - code 214 (in this case, the payer is not a large one).
When providing an LLC for the bridge of conducting business activities - code 310.

After this, a contact phone number is recorded. The next line indicates the number of pages in the declaration (this column is best filled out after the document has been fully formed), as well as how many sheets there are documents attached to it (for example, a power of attorney).

Then the left column of the table is filled in, indicating who is submitting the declaration:

“1” is the responsible person.
“2” is its representative.

In the first case, for an individual entrepreneur, no more data is indicated here; you must cross out all the cells, and for an LLC, the full name of the director, then sign and date. In the second case, the full name is written in the empty lines. representative or company name, as well as details of the power of attorney.

Section 1 – Amount of tax payable

The TIN and KPP codes (the latter if available) are reflected at the top of the sheet, and the page number in the document stack is also indicated.

The sheet consists of a repeating sequence of lines 010 and 020.

In line 010 is written . Line 020 reflects the calculated tax amount for this location. In the case when different types of activities are carried out using the same OKTMO code, the tax amount for all of them is added up (values of line 040 of section 3) and written down in line 020 of section 1.

If there are not enough positions on the sheet of section 1, then you can add another blank sheet and continue to enter information on it.

Attention! At the end of the sheet there is a date of completion and a signature confirming the correctness of the data entered.

Section 2 – Calculation of UTII by type of activity

A separate page with section 2 must be completed:

For each type of activity that is carried out within the boundaries of one municipal entity (OKTMO);
For each OKTMO, but all of them geographically must belong to the same tax office.

At the top of each sheet, the Taxpayer Identification Number (TIN), KPP (if any) and the number of the sheet in the bundle are indicated.

Line 010 contains the code of the activity for which the taxpayer is registered. You can clarify it using Appendix No. 1 to the declaration.

For example:

In the case of providing household services to the population, set 01.
For veterinary services - code 02.
When providing services for vehicle repair and maintenance – 03.
Etc.

Line 020 contains fields in which you need to record the address of the activity. All information is entered here taking into account generally accepted abbreviations and the KLADR address directory.

In line 030 the OKTMO code is written, which corresponds to the specified address.

In line 040 the basic profitability for the selected type of activity is entered. You can clarify it using Appendix No. 1 to the declaration.

The UTII declaration for individual entrepreneurs for the 2nd quarter of 2019 must be submitted by July 22, 2019. It includes a special section for entrepreneurs who claim a cash deduction. For rules and a sample of filling out a UTII declaration for individual entrepreneurs based on the results of the 2nd quarter of 2019, see the article.

What form should I use to submit UTII for the 2nd quarter of 2019?

Based on the results of the 2nd quarter of 2019, fill out the same form that was in effect during the reporting for the 1st quarter. It was approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/414. Officials do not yet plan to change the declaration form.

The UTII declaration for individual entrepreneurs includes:

title page;
Section 1 “Amount of single tax on imputed income subject to payment to the budget”;
Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities”;
Section 3 “Calculation of the amount of single tax on imputed income for the tax period”;
Section 4 "Calculation of the amount of expenses for the acquisition of cash register equipment, which reduces the amount of the single tax on imputed income for the tax period." Read more.

For businessmen who hire hired personnel and those who work independently, the registration rules are different. But the differences are small and only in section 3. Download examples of filling out the links below.

Sample of filling out the UTII declaration for the 2nd quarter of 2019 for individual entrepreneurs

How to fill out a UTII declaration for an individual entrepreneur for the 2nd quarter of 2019

You can start filling in with title page: indicate the details of the individual entrepreneur, OKVED, data on the tax period. In the UTII declaration for the 2nd quarter, the tax period is indicated by code “22”.

Next in section 2 calculate the tax for each type of activity. At the top of the section, the code for the type of business activity, the address where the business is conducted, and OKTMO of this territory are given. Next are the indicators for calculation: basic profitability, coefficients K1 and K2 and physical indicator, tax base, rate and calculated UTII.

Alexander Kosolapov answers,

Head of the Department of Taxation of Small Business and Agriculture of the Department of Tax and Customs Policy of the Ministry of Finance of Russia, Doctor of Economic Sciences, Honored Economist of the Russian Federation

“The single tax is calculated on the basis of potential, and not actually received, income. Therefore, the UTII declaration cannot contain zero indicators. If in a certain quarter an entrepreneur did not conduct business and did not receive income, there are two options.”

IN section 3 calculate the amount payable to the budget for all places and types of activities. But first of all, on line 005 it is noted whether the entrepreneur has employees: code 1 - there are employees, code 2 - there are no employees. This determines which expenses reduce the single tax.

If an individual entrepreneur does not have employees, he has the right to reduce UTII down to zero by the contributions he has paid for compulsory pension and health insurance. If there are hired employees, the imputed tax can be reduced by no more than half by declaring as a deduction:

insurance premiums paid for employees during the tax period;
paid sick leave benefits for the first three days of incapacity;
insurance premiums for individual entrepreneur insurance in a fixed amount.

For more information on how an entrepreneur with hired staff can take into account insurance premiums for UTII, read the recommendations.

On line 020, indicate the total amount of insurance premiums and hospital benefits that can be used to reduce tax. We are talking about the amounts actually paid during the quarter within the limits of accruals. Please enter the amount subject to the 50% limit. This order follows from the ratio of indicators on line 050. If you indicate insurance premiums without taking into account the limitation, these ratios will not be met.

IN section 4 Enter data on purchased cash register models and expense amounts. Provide information for each cash register in a separate block. On line 050, show the amount of costs for each cash register within 18 thousand rubles. This is the maximum deduction for each cash register. You don't have to figure out in Section 4 whether the deduction exceeds the tax amount. In section 4, reflect the entire amount of costs within 18 thousand rubles, even if the tax is less than the costs of the cash register.

Please note: UTII is calculated for each municipality where the entrepreneur is registered as a UTII payer. Therefore, the tax for a specific OKTMO can be reduced by the costs of purchasing only those cash registers that it uses in a given municipality.

The OKTMO code of the territories where single tax payments are due, as well as the amounts of such transfers, are entered last in section 1.

Where can individual entrepreneurs submit their UTII declaration for the 2nd quarter of 2019?

How many UTII declarations an entrepreneur must submit depends on where he operates and with which Federal Tax Service Inspectorate he is registered.

If an individual entrepreneur works in one municipality, then he reports imputed taxes to a single inspectorate. He fills out Section 2 of the UTII declaration for each type of activity.

When a business is located in municipalities under the jurisdiction of different inspectorates, a UTII declaration is submitted to each Federal Tax Service, where the individual entrepreneur is registered as a payer of imputed tax. Section 2 is drawn up for each type of activity and OKTMO.

If all municipalities where business is conducted are under the jurisdiction of one inspectorate, it is enough to fill out one declaration. And in it there is section 2 for each type of activity and OKTMO.

You can submit a UTII declaration for individual entrepreneurs for the 2nd quarter of 2019 on paper. and in electronic form. Entrepreneurs on UTII have an average number of employees not exceeding 100 people. Therefore, they can submit reports under the TCS only on their own initiative. Tax authorities have no right to require such individual entrepreneurs to submit an electronic UTII declaration.

Payers of the single tax on imputed income report for their activities every quarter, so there is no concept of an annual declaration for them. In this article we will figure out what form the 2017 UTII declaration is submitted in and how it is filled out.

Reporting for the 4th quarter of 2016

The UTII declaration for the 4th quarter of 2016 must be submitted no later than January 20, 2017. The form of this reporting was approved by order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@.

Please note: UTII declaration for the 1st quarter of 2017, i.e. in the period from April 1 to April 20, 2017 and beyond, is submitted using the new form, which you will find below.

The UTII declaration for the 4th quarter of 2016 is not much different from the new one, which will take effect after the end of the 1st quarter of 2017, so it can be used as a sample in the future.

The title page of the declaration is filled out by the taxpayer, except for the lower right field. At the top of the page indicate the TIN and KPP of the organization (individual entrepreneurs - only TIN).

When submitting the initial declaration, enter “0--” in the “Adjustment number” field. If updated reporting is subsequently submitted, then depending on the count it will be, indicate “1--”, “2--”, etc.

The tax period in the declaration for each quarter will be different:

21 - for 1st quarter;
22 - for the 2nd quarter;
23 - for the 3rd quarter;
24 - for the 4th quarter.

In our case, code 24 is entered. In addition, you must indicate the reporting year to which the tax period relates, i.e. 2016.

Pay special attention to the field “at place of registration (code)”. The fact is that the UTII payer reports to the inspectorate at the place of activity, and not to the registration of an individual entrepreneur or LLC. The place of activity and the place of registration may coincide, then they fall under the jurisdiction of one inspection. If a taxpayer is registered with one inspectorate, but conducts activities under UTII in the territory under the jurisdiction of another Federal Tax Service, then he is registered with two tax authorities.

The registration location code is selected from Appendix No. 3 to the instructions for filling out, in particular:

120 - at the place of residence of the individual entrepreneur;
214 - at the location of the Russian organization, if it is not one of the largest taxpayers;
310 - at the place of business of the Russian organization;
320 - at the place of business of the individual entrepreneur.

Section 1 indicates the amount of tax payable to the budget, i.e. already reduced by insurance premiums for individual entrepreneurs and/or employees. At the same time, the form has fields for filling out different OKTMO codes if you conduct activities using UTII in different places.

In section 2, line 010, it must be written in accordance with Appendix No. 5 to the procedure for filling out reports. This is not the same as the OKVED code, for example:

01 - household services;
02 - veterinary services;
03 - repair and maintenance services for transport, etc.

Section 2 is filled out for each place of business, so if you have several of them (for example, several retail outlets), but the tax office is the same, then the same number of Section 2 sheets must be completed.

Please note: when conducting activities on UTII in places belonging to different tax inspectorates, the declarations themselves must be different.

Next, in section 2, enter data for calculating the payment using the formula DB * FP * K1 * K2, i.e. it is necessary to indicate the physical indicator, coefficients, regional tax rate, which can be reduced compared to the standard 15%.

Section 3 indicates the calculated tax payment and insurance premiums that were paid for employees and/or individual entrepreneurs for themselves. Based on this information, the payment for payment to the budget is calculated.

Filling example

Let us show with an example how to fill out a UTII declaration for an individual entrepreneur. If an entrepreneur works alone, then he has the right to reduce the tax calculated for the fourth quarter by the entire amount of contributions paid for himself during the same period.

Individual entrepreneur Sergey Ivanovich Kotov provides cargo transportation services in the city of Mytishchi, Moscow region. The main OKVED code is 49.41 (Activities of road freight transport). There are no hired workers.

Initial data:

FP - number of vehicles used in the activity - 1;
BD - basic profitability for this type of activity - 6,000;
K1 for 2016 - 1.798;
K2 (in Mytishchi for this type of activity) - 1;
tax rate - 15%;
the amount of fixed insurance premiums paid in the 4th quarter of 2016 is RUB 5,788.

The calculation of the amount of UTII for the 4th quarter of 2016 is calculated using the formula: DB * FP * K1 * K2 * 15% * 3 months. Let's substitute our values, we get ((6,000 * 1 * 1.798 * 1 * 15%) * 3) = 4854.6 rubles, rounded to 4855 rubles. This is the amount of calculated tax that we can reduce by the contributions paid. We get that 4855 - 5 788<0.

Until January 25, 2017, IP Kotov S.I. would have to pay tax to the budget, but in our case it is equal to 0 rubles. The lack of tax due is due to the fact that insurance premiums paid for the 4th quarter exceed the amount of calculated tax.

New form from 1st quarter 2017

What is different about the new UTII tax return, effective from 2017? As we already wrote above, few changes have been made to the UTII declaration test. They are caused by the fact that individual entrepreneurs - employers, since 2017, have received the right to reduce the calculated quarterly tax by the amount of insurance premiums paid not only for employees, but also for themselves. The tax can be reduced by no more than 50%.

Previously, this procedure for reducing payments to the budget was allowed only for payers of the simplified tax system with the object of taxation “Income,” which is also reflected in. Now taxpayers using the simplified tax system for income and UTII are on equal terms.

The UTII tax return was changed by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/574@. Let's take a closer look at what exactly has changed.

1. New barcodes are indicated:

Code 0291 3018 on the title page has been replaced by 0291 4015;
Section 1 code 0291 3025 has been replaced by 0291 4022;
Section 2 code 0291 3032 has been replaced by 0291 4039.
Section 3 code 0291 3049 has been replaced by 0291 4046.

2. In section 3 “Calculation of the amount of single tax on imputed income for the tax period,” the tax calculation formula has been changed due to the fact that individual entrepreneurs can now take into account the amount of contributions paid for themselves.

3. In Appendix No. 2, which determines how the tax return for the single tax on imputed income is submitted for certain types of activities in electronic form, Table 4.1 has been changed.

4. In table 4.14 of the electronic reporting format, the wording of the phrase “The amount of insurance contributions paid by an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount” has been changed to “The amount of insurance contributions paid by an individual entrepreneur in a fixed amount for compulsory pension insurance and for compulsory health insurance."

The fact is that since 2017, the funds have stopped collecting insurance premiums from entrepreneurs and workers, so the concept of contributions to the Pension Fund and the Compulsory Medical Insurance Fund no longer exists. Now insurance premiums are collected by the Federal Tax Service, where the taxpayer is registered.

5. In Appendix No. 3, which must be followed when filling out reports, subparagraphs 4 - 5 of paragraph 6.1, which relate to the tax calculation formula, have been changed.

This service allows you to automatically fill out, calculate and generate a UTII declaration in 2019 in PDF and Excel formats. Designed for LLCs and individual entrepreneurs (with or without employees).

Who rents

All individual entrepreneurs and organizations on UTII must submit a declaration. Since the UTII tax is paid regardless of whether the activity was carried out or not, it is necessary to report in any case.

Due dates

The tax period for UTII is a quarter. Therefore, the UTII declaration is required to be submitted 4 times a year based on the results of each quarter. The deadline for submission is no later than the 20th day of the first month of the next quarter.

Free tax consultation

Where to submit

Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.

With the exception of situations where it is impossible to unambiguously determine the place of business (distribution trade, transportation of goods, etc.). In such cases, individual entrepreneurs submit EIT declarations to the Federal Tax Service at their place of residence, and organizations at their location (legal address).

Submission methods

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

The UTII declaration for the 1st quarter of 2017 has changed. In the new declaration form, reflect the increased single tax deduction. Deductions are reflected in section 3 of the UTII declaration.

Peasant farms on imputation submit a new UTII declaration form for the 1st quarter of 2017. The deadline is April 20, 2017. The essence of the innovation will be discussed in the article.

New form of UTII declaration for the 1st quarter of 2017: what has changed

The Federal Tax Service approved the form and procedure for filling out the declaration by order dated July 4, 2014 No. ММВ-7-3/353.

Since 2017, the heads of peasant farms with hired workers have the right to reduce taxes on and on workers. Previously, it was possible to reduce tax either only on contributions for employees, or on personal payments if there were no employees.

Deductions are reflected in section 3 of the declaration. The procedure for recording them depends on whether the farm requires the help of hired workers.

UTII declarations for the 1st quarter of 2017, when there are no employees

If the farm does not have employees, the entire amount of contributions can be deducted from tax. There is only one limitation: they should not exceed the imputed tax itself.

To calculate the fixed contribution, the minimum wage must be multiplied by 12 and the contribution rate. As of January 1, it is 7,500 rubles. per month. As a result, fixed contributions per member of the household are (clause 2 of Article 425, clause 2 of Article 430 of the Tax Code of the Russian Federation):

RUB 23,400 (RUB 7,500 × 12 × 26%) - for pension insurance;
4590 rub. (RUB 7,500 × 12 × 5.1%) - for health insurance.

Example How to reflect contributions in the new form of UTII declaration for the 1st quarter of 2017 if there are no employees

For the first quarter of 2017, the imputed tax amounted to 182,000 rubles. Apart from the head of the farm and his five members, there are no other workers. The fixed contributions that the farm paid during the first quarter are equal to 167,940 rubles, including:

for pension insurance - 140,400 rubles (23,400 rubles × 6 people);
for medical insurance - 27,540 rubles (4,590 rubles × 6 people).

If there are no employees, the maximum deduction may be equal to the tax. In our case, it is less; the accountant used the entire deduction without limitation and reflected the tax payable in the amount of 14,060 rubles. (RUB 182,000 - 167,940). See what Section 3 looks like in the sample below.

UTII declarations for the 1st quarter of 2017, when there are employees

If the company has employees, the imputed tax can be reduced by contributions for them, as well as for the head and members of the household. However, the amount of such total deduction is limited. It cannot be more than half the tax (clause 2, 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

Example. How to take into account the deduction for contributions if the farm has employees
In addition to the head of the farm, it employs hired workers. For the first quarter of 2017, the imputed tax is 245,000,000 rubles. During this period, the farm accrued and paid contributions for hired workers:

143,000 rub. — for pension insurance;
RUB 20,150 — for social insurance;
RUB 33,150 - for health insurance.

The total amount of contributions for employees is 196,300 rubles (143,000 + 20,150 + 33,150). In addition, the farm transferred fixed contributions for the head of the farm - 27,990 rubles:

RUB 23,400 — for pension insurance;
4590 rub. - to the medical fund.

In total, contributions amounted to 224,290 rubles. (27,990 + 196,300). But the tax can be reduced by a maximum of half, that is, by 122,500 rubles (245,000 rubles X 50%). See what section 3 of the declaration looks like in the sample below.

Sample of section 3 of the UTII declaration for the 1st quarter of 2017

K. Brontwein, leading expert of the magazine "Accounting in Agriculture"