Нулевая декларация (отчётность)


Нулевые декларации заполняются, когда нет деятельности и дохода. 

Нулевая декларация ЕНВД

По этой декларации ситуация не однозначная. Минфин считает, что нулевой декларации по ЕНВД быть не может. Раз нет деятельности ЕНВД, нужно сняться с учёта как плательщик ЕНВД. Для этого ИП заполняет форму ЕНВД – 4 (для организаций - ЕНВД -3).

Если предприниматель снялся с учёта ЕНВД, он может со следующего месяца перейти на УСН, в остальных случаях переход на эту форму возможен только с начала года. Нужно написать заявление о переходе на УСН по форме 2621. 

Образец заявления на УСН – Форма 2621 

Если вы не вели деятельности, подлежащей учёту ЕНВД, то платить за этот месяц не нужно. Если деятельности один – два месяца не было, то в графе физических показателей ставите нули (строки 050, 060 или 070 в разделе 2).

В некоторых регионах нулевую декларацию ЕНВД налоговые инспекции принимают. Этот вопрос нужно уточнять непосредственно в вашей налоговой инспекции.

Сдача отчётности до двадцатого числа месяца следующего за кварталом, а уплата налогов до двадцать пятого числа месяца следующего за кварталом.

Посмотреть Налоговый календарь

За просрочку предоставления декларации предусмотрен штраф 1000 рублей.

Нулевая декларация УСН

Что бы заполнить нулевую отчётность УСН нужно на странице два декларации во всех строках поставить прочерки (кроме строк 001, 010, 020), на странице три, ставите прочерки везде, кроме строки 201. Первая страница, заполняется вашими данными. Если у вас УСН доходы минус расходы, в нулевой декларации вы можете показать расход и перенести его на следующий год.

Сроки сдачи нулевой декларации УСН

Подаётся декларация УСН раз в годдо 30 апреля (организации - до 31 марта). При закрытии ИП декларацию нужно подавать даже за неполный год.

Если декларацию не предоставите вовремя, предусмотрен штраф 1000 рублей.

Ещё один момент. Даже при нулевой декларации УСН нужно иметь нулевую книгу доходов и расходов. Она называется КДиР. Уточните в своей налоговой, нужно её заверять или нет.

Посмотреть образец нулевой КДиР

Нулевая отчётность для ОСНО

Если у ИП или организации в течение квартала не было движений по кассе и расчётному счёту и нет объектов налогообложения таких, как автомобили, земля и т.п., нужно сдать Единую (упрощённую) нулевую декларацию.

Заполняется Нулевая (упрощённая) нулевая декларация, только на первой странице (вторая страница для физ. лиц без ИНН). Вписывайте ИНН, код ОКАТО (для каждого региона свой), далее включаются все «нулевые» налоги.

ИП включают: Налог на добавленную стоимость (НДС), а организации НДС и Налог на прибыль.

ВНИМАНИЕ! НДФЛ в Единую (упрощённую) нулевую декларацию не включается.

Организации к Единой (упрощённой) декларации необходимо сдавать баланс и отчёт о прибылях и убытках.

Эта налоговая декларация сдаётся до двадцатого числа, месяца следующего за последним месяцем квартала.

Образец Единой (упрощенной) налоговой декларации

Нулевая декларация НДС

Заполнить декларацию НДС, нужно следующим образом: заполняете страницы один и два. Вписывайте ИНН (организации ИНН и КПП).

Декларация НДС сдаётся по месту постановка на учёт предпринимателя. Поэтому в декларации НДС всегда ставиться код – 400. Срок сдачи нулевой декларации НДС – до 20 числа месяца следующего за последнем месяцем квартала.

Посмотреть Налоговый календарь

Штраф за не предоставление декларации в срок – 1000 рублей.

Образец заполнения нулевой декларации НДС

Нулевая декларация 3-НДФЛ

Что бы заполнить нулевую декларацию 3-НДФЛ, нужно оставить пустыми следующие страницы: разделы 1 и 6 и листы А, В, Г1 и Ж1. В первую и вторую страницу вписывайте свои данные: ИНН, коды налогоплательщика (720 – ИП, 730 – нотариус, 740 – адвокат, 760 – иное физическое лицо, 770 – глава фермерского хозяйства (ИП)), код страны – 643 – Россия, код документа (паспорт – 21), код налогового периода -34 (50 – при ликвидации).

Образец заполнения нулевой декларации 3-НДФЛ

Сроки сдачи нулевой декларации 3-НДФЛ

Сдаётся раз в годдо 30 апреля. Штраф за не своевременную сдачу декларации – 1000 рублей.

Вместе с нулевой декларацией 3-НДФЛ, подаётся декларация 4-НДФЛ, где указывается сумма предполагаемого годового дохода.

4-НДФЛ подаётся в случае, если доход увеличивается или уменьшается более чем на 50%.

Образец заполнения нулевой декларации 4-НДФЛ

Организации на ОСНО сдают нулевую Декларацию по Налогу на прибыль, Нулевой баланс и Нулевой отчёт о прибылях и убытках.

Нулевая декларация по Налогу на прибыль

Заполняется в нулевой декларации по Налогу на прибыль - Раздел первый в титульном листе и второй лист. Вписывайте ИНН, далее в зависимости от места учёта ставите соответствующий код: по месту учёта крупнейшего налогоплательщика- 213, по месту нахождения Российской организации – 214, по месту нахождения обособленного подразделения (филиала) с отдельным балансом – 221, для иностранной организации по месту постановки на учёт – 245, по месту нахождения недвижимого имущества на который установлен отдельный порядок исчисления и уплаты налога – 281

Вписывайте ОКАТО для своего региона и единый КБК для налога на прибыль.

Далее указывайте код реорганизации, ликвидации: преобразование -1, слияние – 2, разделения – 3, присоединения – 4, для разделения с присоединением – 5.

Укажите код налогового периода (коды налоговых периодов: 21 – первый квартал, 31 – полугодие, 33 – девять месяцев, 34 – год, 50 – ликвидация).

Образец заполнения нулевой декларации по Налогу на прибыль

Сроки сдачи нулевой декларации по Налогу на прибыль до 28 числа первого месяца следующего за последним месяцем квартала (за четвёртый квартал до 28 марта). За несвоевременную сдачу декларации – штраф 1000 рублей.

Нулевой баланс

Сдаётся до 28 числа первого месяца следующего за кварталом, за четвёртый квартал – до 28 марта.

Образец заполнения нулевого баланса

Нулевой отчёт о прибылях и убытках

Сдаётся в те же сроки, что и баланс

В обоих документах вписывайте ИНН, КПП, ОКПО (показывает вид вашей деятельности и присваивается при регистрации), код по ОКЕЙ показывает единицы измерения: тысячи рублей – 384, миллионы рублей – 385

Образец заполнения нулевого отчёта о прибылях и убытках

За несвоевременную сдачу отчёта о прибылях и убытках и баланса предусмотрен штраф 200 рублей.

В ПФР И ФСС можно написать письмо об отсутствии деятельности в произвольной форме. Составьте письма в двух экземплярах (один проштампованный для вас).

 

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