When to submit a UTII declaration? UTII: deadlines for delivery and payment. Should I submit a UTII declaration if no activity was carried out?

What is the deadline for submitting the UTII declaration in 2017? What form should I use to submit the declaration? A table with the deadlines for submitting the declaration is given in this article.

Who should submit a declaration and why?

A declaration on UTII must be submitted to the Federal Tax Service by all payers of the single tax on imputed income (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). It must be submitted to report on the amount of UTII paid to the budget and to declare the types of activities and where they are carried out. There is no need to indicate income and expenses in the declaration, since UTII is calculated based on basic profitability.

Note that for 2017, the deflator coefficient for determining the basic yield on UTII remained at the same level – 1.798. Cm. " ". Therefore, in 2017, the values of basic profitability and the amount of UTII payable will not increase.

Changes since 2017

From 2017, there will be some changes to UTII. So, for example, from 2017 the list of household services to the population that can be transferred to UTII will change (Federal Law of July 3, 2016 No. 248-FZ). The current OKUN OK 002-93 will cease to be in force on January 1, 2017. Instead, a new classifier with codes for household services will be introduced.

Read also Hurry up to submit your corporate property tax return for 2017!

New form of declaration for UTII

Since entrepreneurs with hired staff will be able to include fixed insurance premiums for themselves in the tax deduction, the UTII declaration will be changed. Accordingly, for the reporting periods of 2017, the UTII declaration will need to be submitted in a new form.

Due dates in 2017: table

The UTII declaration in 2017 must be submitted no later than the 20th day of the first month following the tax period (quarter). That is, no later than April 20, July 20, October 20 and January 20 (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). If the deadline for filing a UTII declaration in 2017 falls on a non-working day, submit the declaration on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

All organizations and individual entrepreneurs that apply this special regime are required to submit the UTII declaration for the 4th quarter of 2017 on time. To avoid late fees, read everything about deadlines in this article.

When submitting reports on UTII based on the results of last year, take into account the postponement of the deadline. In January, you can report for the 4th quarter two days later.

Deadlines for submitting the UTII declaration for the 4th quarter of 2017

The reporting period for UTII is a quarter. You must report no later than the 20th day of the month following the reporting quarter (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). This is a single deadline for submitting declarations under the imputed special regime. There are no separate deadlines for submitting paper and electronic reports, such as, for example, for reports to the Social Insurance Fund.

Extreme deadline for submitting the UTII declaration for the 4th quarter of 2017- January 22, 2018 (postponed from January 20). It's a working day. Therefore, the reporting date is not transferred.

The declaration must be submitted electronically if the average number of imputed employees for the past year is 100 or more people.

Reports should be submitted to each inspection in which the organization is listed as a UTII payer. If activities are carried out on the territory of several municipalities under the jurisdiction of one inspectorate, then one declaration must be submitted with the completion of Section 2 for each municipality (each OKTMO code).

Fines for late submission of UTII reports for the 4th quarter of 2017

Responsibility for late submission of the UTII declaration is regulated by Article 119 of the Tax Code of the Russian Federation. According to this norm, the amount of the fine for failure to submit a declaration by October 20, 2017 inclusive will be 5% of the tax amount indicated in the declaration. The fine will have to be paid for each full, as well as partial, month of delay from the date established for submitting the declaration. The fine is calculated from the difference between the amount of tax that must be paid according to the declaration and the amount actually transferred to the budget on time.

According to the law, the amount of the fine cannot be higher than 30% of the amount of tax indicated in the UTII declaration. In cases where the imputed person does not have a single tax debt, a fine for late submission of the declaration cannot be avoided. But it will be 1000 rubles.

You will be fined for late declaration and under Article 15.5 of the Code of Administrative Offenses of the Russian Federation. Violation of the deadlines for submitting reports to the inspectorate at the place of registration entails a warning or a fine for officials in the amount of 300 to 500 rubles.

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 offices.

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 last quarter of 2017 has arrived, and now is the time to remind taxpayers about the deadlines for submitting annual reports. We will tell you in this material what the deadlines for submitting reports will be for individual entrepreneurs and organizations for 2017.

Deadlines for submitting financial statements

All organizations, including those that are small businesses, are required to maintain accounting records, regardless of the tax regime they apply (Part 1, Article 6 of Law No. 402-FZ dated December 6, 2011). The annual accounting includes:

financial results report,
statement of changes in capital,
report on the intended use of funds.

Small enterprises can report using simplified forms, but the reporting deadline is the same for all legal entities - 3 months after the end of the reporting year (Article 18 of Law No. 402-FZ). The last day for submitting accounting reports for 2017 to the Federal Tax Service and Rosstat will be April 2, 2018, since March 31 coincides with Saturday - a day off.

Deadlines for submitting tax reports 2017 to OSNO

Tax returns and calculations are submitted to the Federal Tax Service according to the established deadline for each type of report.

Organizations on OSNO file income tax returns, the frequency of which can be either monthly or quarterly. In any case, the income statement for 2017 must be submitted no later than March 28, 2018.

The reporting deadline is 2017 for other taxes:

VAT – 01/25/2018,
for the property of organizations - 03/30/2018,
transport – 02/01/2018,
land – 02/01/2018

The deadlines for submitting individual entrepreneurs’ reports for the year to OSNO are as follows:

for declaration 3-NDFL - 04/30/2018,
Entrepreneurs submit other reporting forms within the same deadlines as organizations.

Unified agricultural tax, UTII and simplified tax system - deadlines for submitting reports in special modes

Preferential tax regimes allow you not to pay a number of taxes - income tax, VAT, property tax, personal income tax for individual entrepreneurs. In this case, there is a need to pay and report taxes under the special regime, as well as other taxes.

Individual entrepreneurs and companies that applied the simplified system in 2017 submit a single tax return under the simplified tax system once a year. At the same time, the reporting deadlines for legal entities and individual entrepreneurs differ: LLC “USN-2017” is submitted no later than 04/02/2018 (taking into account the postponement of the deadline from Saturday 03/31/2018), and the deadline for individual entrepreneurs is 04/30/2018. (clause 1 of article 346.23 of the Tax Code of the Russian Federation).

Producers of agricultural products can apply a special regime in which a single agricultural tax is paid instead of income tax. The Unified Agricultural Tax declaration for 2017 must be submitted no later than April 2, 2018, because the deadline (03/31/2018) coincides with a day off (clause 2 of article 346.10 of the Tax Code of the Russian Federation).

At imputation, declarations are submitted quarterly. UTII payers submit reports, the deadlines for which are established in clause 3 of Art. 346.32 of the Tax Code of the Russian Federation, for the 4th quarter of 2017. provided no later than January 22, 2018.

For other taxes, which are calculated by “simplified people” and payers of UTII and Unified Agricultural Tax, the reporting forms and deadlines for their submission do not differ from those used in the general tax system.

Deadlines for submitting reports on insurance premiums and personal income tax

All employers, being tax agents for personal income tax, are required to submit reports for 2017 on payments made to individuals and withheld income tax. The deadlines for submitting 6-NDFL for 2017 and 2-NDFL certificates are the same - 04/02/2018. If the employer was unable to withhold tax from an individual, he must provide a 2-NDFL certificate for it no later than 03/01/2018.

In 2017, insurance premiums should be reported quarterly to the Federal Tax Service, and not to the funds. The deadline for submitting calculations for insurance premiums for 2017 is no later than January 30, 2018.

This does not apply to insurance premiums for “injuries” - 4-FSS reports still need to be submitted to the Social Insurance Fund. The deadlines for submitting reports 2017 established for 4-FSS are different for electronic payments - 01/25/2018, and for paper payments - 01/22/2018.

Only one report needs to be submitted to the Pension Fund for 2017 - this is a new form on the insurance experience of individuals SZV-STAZH, which will be submitted for the first time. The deadline for submitting the SZV-STAZH for 2017 is no later than 03/01/2018.

Deadline for submitting statistical reports

Reporting to Rosstat is provided by individual entrepreneurs and small enterprises if they are subject to continuous or selective statistical research. Continuous research is carried out once every 5 years, and selective research is carried out monthly/quarterly (for small and medium-sized businesses) or annually (for micro-enterprises). Lists of those who must report are formed on the basis of information from the unified register of small businesses (Article 5 of Law No. 209-FZ dated July 24, 2007).

Rosstat communicates specific information about the forms and deadlines for submitting reports for 2017 to individual entrepreneurs and organizations by mail, but in order to be informed in advance, it is better to track the information on the website of regional statistical authorities in the “Statistical Reporting” section, or check it in your Rosstat branch.

Deadlines for submitting reports for 2017 – table

Reporting name	Who rents	Where is it provided?	Submission deadline
Annual financial statements (balance sheet, financial results report and appendices)	organizations	Federal Tax Service Inspectorate, Rosstat authorities
VAT return for the 4th quarter of 2017	organizations and individual entrepreneurs
Income tax return for 2017	organizations
Declaration of corporate property tax for 2017	organizations
Transport tax return for 2017	organizations
Land tax return for 2017	organizations
Declaration 3-NDFL for 2017
Declaration of single tax under the simplified tax system for 2017.	organizations and individual entrepreneurs		04/02/2018 - organizations, 05/03/2018 - IP
Declaration on UTII for the 4th quarter of 2017	organizations and individual entrepreneurs
Declaration on Unified Agricultural Tax for 2017	organizations and individual entrepreneurs
Certificate 2-NDFL for 2017			for individuals from whom it is impossible to withhold tax – 03/01/2018, for the rest - 04/02/2018
Form 6-NDFL for 2017	tax agents - organizations and individual entrepreneurs
Calculation of insurance premiums for 2017
Information on the average number of employees for 2017	organizations and individual entrepreneurs with employees
Calculation of 4-FSS for 2017	organizations and individual entrepreneurs with employees		01/22/2018 on paper, 01/25/2018 electronically
Confirmation of main activity	organizations and individual entrepreneurs
Information from SZV-STAZH for 2017	organizations and individual entrepreneurs with employees