UTII tax return for the 3rd quarter. Ways to file a tax return

The UTII declaration for the 2nd quarter of 2019 for an LLC does not differ in form from the declaration of an individual entrepreneur. And the order of filling has its own characteristics. You can download the form and sample UTII declaration for the 2nd quarter of 2019 for an LLC in the article.

What to add to the UTII declaration -

UTII declaration form for the 2nd quarter of 2019 for LLC

LLCs must fill out the UTII declaration based on the results of the 2nd quarter of 2019 on the form that the Federal Tax Service approved by order No. ММВ-7-3/414@ dated June 26, 2018.

"Glavbukh Audit" will check any tax, salary or accounting report in just a few seconds. The service will find errors in your work, explain in detail why they are dangerous, and how to quickly fix them.

You can download the current UTII declaration form for the 2nd quarter of 2019 in Excel by clicking on the button. The declaration form has the KND code 1152016.

The general rules for filling out the form are as follows. Round the cost figures to the nearest full ruble according to the rules of arithmetic. Values less than 50 kopecks. throw it away, and 50 kopecks. and more - round to the nearest ruble.

Indicate the values of physical indicators in whole units. If the values of physical indicators are less than 0.5 units, discard them; if they are equal to or exceed 0.5 units, round them to the nearest whole unit.

Sample of filling out a UTII declaration for the 2nd quarter of 2019 for an LLC

Filling out the UTII declaration for the 2nd quarter of 2019

In the UTII declaration form for the 2nd quarter of 2019, companies fill out the title page and three sections:

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.”

The line-by-line procedure for filling out a declaration with all codes can be found in the Federal Tax Service order dated June 26, 2018 No. ММВ-7-3/414 or the recommendations of the Glavbukh System “How to draw up and submit a UTII declaration.”

Title page

On the title page of the UTII declaration form, enter the details of the company (name, INN, KPP), indicate OKVED, tax period code and the year for which the declaration is submitted. For the 2nd quarter, the period code is 22. In the cells with the adjustment number, put 0 if reporting for the first time. When submitting clarifications, they enter the numbers in order - 1, 2, 3, etc.

Section 1

Section 1 is completed last, based on the data from sections 2 and 3. Section 1 indicates what amounts of “imputed” tax the company transferred for the quarter by each OKTMO. In line 010 indicate the OKTMO code, in line 020 - the tax amount.

In section 1, you can fill in line 010 more than once. This is necessary if the organization operates in several municipalities, which are supervised by one tax office. If there are not enough lines with code 010, fill out additional sheets.

If an organization operates on the territory of several municipalities under the jurisdiction of one tax inspectorate, then determine the amount of UTII payable for each OKTMO in a special order >>>

Column 3 in lines 070, 080 and 090 is filled out only if you are registered as a UTII payer or deregistered in the middle of the quarter. Then column 3 reflects how many days are taken into account when calculating the tax. The line is selected depending on the month in which the placement or withdrawal took place.

If the organization registered (deregistered) as a UTII payer during the quarter, in column 3 indicate the number of calendar days of business in the month of registration or deregistration. If the UTII payer did not register or cease activities in a month, put dashes in column 3.

In column 4, enter the value of the tax base, taking into account the actual duration of activity on UTII in a separate month.

Section 3

Section 3 calculates the total amount of tax payable for all places and types of activities on UTII. Fill out this section based on the data from all sections 2. In this case, on line 005, indicate the characteristic of taxpayer 1 - organizations that pay income to citizens.

On line 010, write down the sum of the values of lines 110 of all completed sections 2 of the declaration. On line 020, indicate the total amount of insurance premiums and hospital benefits that can be used to reduce tax. Companies do not fill out lines 030 and 040. On line 050, enter the tax payable. Please note that the value on line 050 cannot be negative.

Where to submit the declaration

Where and in what quantity to submit the UTII declaration for the 2nd quarter of 2019 depends on where the company operates and in which inspections it is registered. For example, if a company operates in municipalities under the jurisdiction of one inspection, the declaration must be submitted to this inspection. A special memo will help you figure out where to report the “imputed” tax in other cases.

Where to submit UTII declarations for the 2nd quarter of 2019

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

Where and in what quantity to submit UTII declarations depends on where the payer operates and with which inspections it is registered. The table will help you understand all possible situations >>>

How to submit a declaration

Companies and entrepreneurs have the right to submit an imputation report:

in person or through a representative in paper form;
by registered mail with a list of the contents;
via the Internet via electronic exchange.

In companies on UTII, the average number of employees does not exceed 100 people. Therefore, they can submit tax reports under the TKS only on their own initiative. Tax inspectorates do not have the right to require such organizations to submit an electronic UTII declaration.

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 recorded 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.

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.

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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.

Quarterly preparation of the declaration is mandatory for all imputed tax payers. The latter include companies and private merchants that meet the following conditions:

In the territory where a commercial structure operates, UTII was introduced by order of the municipal authorities.
The taxpayer is engaged in a type of activity for which imputation may be applied.

Factors that exclude the possibility of using UTII include:

Work under a trust management agreement.
Activities of a commercial structure in the format of a simple partnership.
Belonging to the category of the largest taxpayers, confirmed by a notification received from the Federal Tax Service.
Obligation to remit sales tax.
Inconsistency with other criteria (size of staff, capital structure, characteristics of activities, etc.).

If an LLC or individual entrepreneur meets the criteria for the imputed regime, it has the right to switch to a special regime. The UTII declaration will replace several reports: on VAT, obligations on profit and property.

If a company or private merchant changes the taxation system, they are required to submit UTII reports to the fiscal for all periods when they were in a special regime.

Deadlines and procedure for submitting a UTII declaration

Declarations for “imputed” persons include information for one quarter. They should be submitted no later than the 20th day of the month following the end of the next three-month period (Article 346.32 of the Tax Code of the Russian Federation).

If the deadline for submitting the form falls on a “red day” of the production calendar, it is moved to the weekday following the weekend.

Reporting is submitted to the fiscal structure where the company or individual entrepreneur is registered as an “imputer”.

If a commercial structure is listed as an “imputed entity” in different cities (districts) controlled by different fiscal authorities, the completed form is submitted to each of them.

If an organization or businessman works in different cities (districts) under the jurisdiction of one Federal Tax Service, it fills out one declaration for one recipient.

Reporting methods

Current legislation leaves the company and individual entrepreneur the right to choose the method of submitting the UTII tax return 2017 between two alternatives:

on paper;
electronically.

The right to choose is granted to all taxpayers, regardless of the size of revenue and number of personnel.

If a company or individual entrepreneur wants to submit a report on paper, it has the right to use the following options:

the general director or individual entrepreneur brings the document to the Federal Tax Service in person;
the report is submitted during a personal visit by another person acting by proxy;
papers are sent by post (registered mail).

In the first two cases, the moment of acceptance of the declaration is the day of actual submission to the tax authorities, in the third - the date of sending by mail.

If a company or merchant chooses the electronic option of submitting the form, it can send it via TKS or through the taxpayer’s personal account. In both cases, it is necessary to take care in advance of obtaining an enhanced digital signature for the director of the company or individual entrepreneur. The date of submission of the report is the day of its actual dispatch.

Having received the reporting via TKS, the fiscal authority is obliged to send the taxpayer a receipt within 24 hours.

Do I need to submit a “zero” declaration for UTII 2017?

According to clarifications from the Ministry of Finance, companies and individual entrepreneurs are required to submit UTII declarations to the tax authorities as long as they are registered as “imputed”. This is necessary even in a situation where the commercial structure did not operate during the quarter and did not receive income.

To stop preparing declarations, you need to contact “your” Federal Tax Service with an application for removal from imputed registration.

Tax authorities will accept a zero declaration only if the commercial structure does not have physical indicators. For example, an entrepreneur sold a retail store at the end of the 2nd quarter, but did not have time to deregister. In this situation, for the 3rd quarter he will submit reports with zero values.

Form for imputed reporting in 2017

The UTII declaration form 2017 was approved by order of the Federal Tax Service MMV-7-3/574@. In 2017, it changed in relation to previous periods. This is due to adjustments made by the fiscal services to the tax calculation procedure.

The most significant of them is the right of an individual entrepreneur using hired labor to reduce the amount of the budget obligation by the amount of contributions for pension and health insurance transferred for himself.

In the third section of the declaration, since 2017, a line has been added to indicate the amount of contributions for individual entrepreneurs. They are combined with deductions for employees and reduce the amount of imputed tax, but not by more than 50%.

Structure of the imputed declaration

The sample for filling out the UTII declaration 2017 includes four interrelated parts:

A title page containing information about the structure that compiled the report, the period of data provision and its recipient.
Three sections:

the first is the total amount of imputed tax to be transferred to the state treasury;
the second is the calculation of the amount of budget obligations;
third - determining the amount of tax on UTII, taking into account the transferred insurance contributions.

The taxpayer is required to complete all parts of the report, and some of them several times, if he was engaged in different areas of work or operated in different territorial units.

It is recommended to start filling out the form from the second section, then proceed to the third. The data obtained during the calculations in these parts of the declaration are transferred to part No. 1. Finally, a cover page is prepared, where the total number of sheets of the report is written.

General rules for filling out the declaration

To ensure that the recipient tax office does not have questions regarding the form and content of the document, when filling out the declaration you must adhere to the following recommendations:

Each page of the report, including the title page, must be numbered in a three-digit format, for example, “001”.
One field is allocated for each indicator (except for dates and fractional values).
If the accountant does not have data to enter in a specific field, it is crossed out.
The TIN and KPP of the compiler company are indicated on each page.
Total values (revenue and others) recorded in the reporting form are indicated without kopecks.
The physical indicator used to calculate tax is always an integer.

If a commercial structure prepares a declaration on paper, it uses a black or blue-violet pen and puts capital block letters in the familiar places. It is prohibited to correct defects in the finished document using a proofreader or similar means.

If a report submitted on paper is typed on a computer, when printing it is important to ensure that the fields do not “move out”. Printing on both sides is not allowed; sheets are not stapled.

In order to avoid mistakes when filling out the form for the first time, you should familiarize yourself with the explanations of the Federal Tax Service in advance and (or) find an example of a finished document on the websites of information and legal systems.

How to fill out the title page?

The UTII declaration form for 2017 begins with the title page. This part of the report contains the following information:

TIN - if the document is filled out by a company, it indicates a 10-digit code and crosses out the last two cells. If the taxpayer is a private businessman, he indicates 12 digits.
Checkpoint – the field is filled in exclusively by the “imputing” organizations. Individual entrepreneurs do not have such a code; dashes are placed in the cells.
Quarter code – selected from the directory. For the fourth quarter, the value is “24”.
Adjustment code - lets tax authorities know when the report is submitted. If the data is provided for the first time, “0” is indicated, if repeatedly after edits, “1” is indicated, etc.
No. of the year for which information is provided, for example, “2017”.
Code of the fiscal authority receiving the document.
Code at the place of registration - selected from the directory. For example, companies filing a declaration at the place of actual operation write the combination of numbers “320”.
The name of the legal entity according to registration documents or the full name of the merchant. The remaining empty cells in this field are crossed out.
The main OKVED code of the company according to the new directory (consists of 4 characters).
Phone number of the organization or individual entrepreneur.
Number of sheets of the declaration and its annexes. It is recommended that you complete this field after preparing the remaining sections of the form.
Code of the person submitting the declaration. There are two options: “1” – the taxpayer himself, “2” – his trusted employee.
Full name of the head of the company or other authorized person submitting the declaration. If a private merchant has chosen code “1” in the previous field, he does not fill out these cells, but puts dashes in them.
Information about the document confirming the authority of the representative (filled in if the person code “2” was selected).
Date of completion of the document and signature of the authorized person.

If the “imputed person” is at the stage of reorganization or liquidation, he needs to fill out additional title fields: TIN, KPP and reorganization code (selected from the directory).

What is the second section of the form about?

This is a sheet reflecting the procedure for calculating imputed tax. It must be filled out separately:

for each OKVED within one city (district);
for each operating address of a commercial structure with its own OKTMO.

At the top of the page the standard “header” is indicated: TIN and KPP, sheet number in order. Below is written the code corresponding to the area of activity of the company or individual entrepreneur, for example, “01” – household services, “03” – car maintenance, etc.

Below, the declaration preparer fills in the lines:

040 – basic profitability for a specific OKVED, specified in the Tax Code of the Russian Federation.
050 - K1 - the value established by the federal authorities for the entire territory of the country for one year. It can be found out from the press and clarified on the websites of information and legal systems.
060 – local coefficient determined by the city (district) authorities. You can check it with “your” Federal Tax Service or look it up on the website of the local administration.

Lines 070 to 090 are values for three months of the quarter. The taxpayer specifies:

the value of the physical indicator (for example, the number of employees, the footage of stores, the number of cars used, etc.);
number of days of operation (filled in with dashes if the month has been fully worked out; values are entered for companies and individual entrepreneurs that were deregistered as “imputed” in a particular month);
the size of the tax base calculated using the standard UTII formula.

Next, line No. 100 summarizes the fiscal base for three months, which gives the total for the quarter. It is multiplied by the rate (p. 105) and the total is displayed in field 110 - the amount of fiscal liability for a specific OKTMO and line of commercial activity.

What is written in the third section of the declaration?

The third section begins with a “header” with the sheet number, INN and KPP of the compiling structure. The lines below contain the data:

005 – taxpayer attribute (you must select “1” if the company or individual entrepreneur uses hired labor or “2” otherwise).
010 – the amount of calculated tax for all pages of the second section of the declaration. Obtained by adding the values along the lines “110”.
020 – contributions to extra-budgetary funds for personnel (without 50% limit).
030 – the amount of contributions of an individual entrepreneur who does not hire staff “for himself”.
040 – final figure of the budget obligation. It is transferred to the first section and serves as a guide for fiscal authorities during inspection.

When determining the value in field 040, the taxpayer must take into account that the imputed tax cannot be reduced by contributions by more than ½.

How to fill out the first section?

The first section of the UTII form for 2017 is a summary of the remaining parts of the report. On top of it is written the taxpayer’s INN and KPP, page number in order. Next, the contents of the sheet consist of repeating lines:

010 – OKTMO value corresponding to the taxpayer’s business address.
020 – the amount of the budget obligation calculated for a specific OKTMO. The value defined in the third section is transferred here.

Pairs of lines are repeated, the taxpayer fills in their number corresponding to the number of OKTMOs for which the activity is carried out. The remaining fields are filled with dashes.

At the bottom of the page there is a signature from the head of the commercial structure confirming the accuracy of the information and the date of the report.

The quarterly preparation of a UTII declaration is not good will, but the responsibility of companies and individual entrepreneurs on the “imputation”. The document is used by fiscal authorities to verify the correctness of the calculation of budget obligations and the completeness of their transfer. Failure to prepare a reporting form will result in a fine being imposed on the company as a whole and on its officials.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Taxpayers submit UTII declarations four times a year at the end of the quarter. In the article we will talk about the deadlines for submitting the declaration, changes for 2019, tax calculation and filling out the declaration, fines and zeros.

it is submitted to the tax office directly by the head of the company, or his officially authorized representative, or an individual entrepreneur;
by registered mail (standard for such documents there should be a notification and a list of attachments);
in electronic form via the Internet: using the Federal Tax Service or an EDF operator.

Dates and place of submission of the UTII declaration

You must submit UTII by the 20th day of the month following the last month of the reporting quarter.

Report for the 1st quarter of 2019 - until April 22, 2019(The 20th falls on Saturday, so the deadline has shifted to Monday the 22nd) .

Tax on imputed income must be paid by the 25th day of the month following the reporting quarter.

The UTII declaration is submitted to the tax office at the place of registration of the business or at the actual location. For example, for private cargo carriers, the workplace is constantly moving.

You won't have to spend a lot of time learning a new form. The form remained the same, but was supplemented with an additional section. Section 4 was introduced to reflect the costs of purchasing, installing and configuring online cash register systems by entrepreneurs. Let us remind you that the transition to online cash registers will end on July 1, 2019, so there is a need to update the form. When purchasing cash register equipment in this section you need to reflect:

name of the purchased cash register model;
serial number of the cash register;
registration number received from the tax office;
date of registration of the cash register with the inspection;
expenses for purchase, installation and configuration - expenses in the amount of no more than 18,000 rubles per cash register can be deducted.

Declaration on UTII for the 1st quarter

The reporting period for imputed tax is quarterly. Therefore, in April 2019, you must submit the report again. The generally accepted deadline is the 20th of the month following the reporting quarter. In 2019, April 20 falls on a Saturday, so the deadline will shift to the 22nd. Tax must be paid no later than April 25th.

Keep in mind that even if you did not purchase an online cash register and you do not have the opportunity to apply a deduction, you are required to use the new reporting form. Do not forget that increased deflator coefficients have been in effect since 2019, K1 is equal to 1.915, and check the value of K2 with your local tax office.

On the title page, enter the reporting year in the field as 2019, and in the tax period code as 22 for the second quarter. When reorganizing or liquidating an organization in the second quarter, enter period code 54.

Declaration on UTII for the 2nd quarter

Prepare the second report in 2019 for the period April-June. The generally accepted deadline is the 20th of the month following the reporting quarter. This year, July 20 falls on a Saturday, so the deadline is postponed to the 22nd. You can submit your declaration in electronic or paper form. On paper, the report can be taken to the tax office in person, delivered with a representative, or sent by mail. Tax must be paid by July 25th.

Don't forget to apply the new deflator coefficient K1, which is 1.915 this year. Ask your local Federal Tax Service for new K2 values.

On the title page, enter the reporting year in the field as 2019, and in the tax period code as 21 for the first quarter. When reorganizing or liquidating an organization in the first quarter, enter period code 51.

What sections does UTII consist of?

The UTII declaration consists of a title page and four sections. Individual entrepreneurs on UTII who wish to receive a deduction at the cash register must fill out all sections.

On all sheets of the declaration, the company’s tax identification number and checkpoint are indicated. If an organization is simultaneously registered at the location of a separate division (branch) and at the place where it conducts activities subject to tax on imputed income, then the declaration must indicate the checkpoint assigned to the company as a payer of this tax, and not the checkpoint of the branch.

There have been no changes to the title page. It must be filled out according to the old rules. Indicate basic information about the business: name or full name, tax period, reporting code, code for the place of representation, which OKVED code your business corresponds to, etc.

The first section is usually completed last. It reflects the obligation to pay UTII to the budget.

In the second section you need to calculate the amount of tax. The second section is filled out separately for each type of activity and for each OKTMO. Indicate in section 2 the address of work, UTII code, basic profitability and coefficients K1 and K2. On lines 070-090, indicate the value of the physical indicator by month of the quarter. Enter a tax rate of 15% (or less if your region has incentives) and calculate the tax for the quarter.

The third section contains financial information on the business and insurance premiums. Here you need to combine the information from the second and fourth sections to calculate the total tax amount. First, the tax is reduced by insurance premiums, and then by the deduction for the purchase of cash registers.

The fourth section must be completed for each unit of cash register purchased for work on UTII. The amount of expenses for purchasing a copy of the cash register is accepted for deduction and is indicated in line 040 of Section 3.

How to calculate UTII

The following formula is used to calculate tax:

Tax amount = Tax base × Tax rate.

To calculate the tax base (the amount of imputed income), the following formula is used:

Imputed income for the month = Basic profitability × K1 × K2 × Physical indicator

Basic profitability is determined by the type of business in accordance with clause 3 of Art. 346.29 Tax Code of the Russian Federation. There you can also find physical indicators for UTII.

The physical indicator depends on the type of activity. If you provide household services and are an individual entrepreneur, then your physical indicator is your employees. And for an entrepreneur on his bus that transports passengers, the physical indicator is the seats in the car. Accordingly, the tax base will be different.

As for the adjustment deflator coefficients K1 and K2, they can be found in Order No. 595 dated October 30, 2018 (K1) and in the decision of the local government authority at the place of registration of the business (K2). K1 has increased to 1.915 since 2019.

Zero declaration on UTII

Even if the company/individual entrepreneur did not conduct any activity in the reporting quarter, it is not worth handing over an empty (zero) UTII. You will still be charged tax, but for the last period when there was non-zero reporting.

The fact is that the tax is calculated based on physical indicators, not actual income. The absence of physical indicators is a reason to deregister, and not to refuse to pay tax. Even if the payer has not worked under UTII for some time, he must submit a declaration indicating the amount of tax calculated on the basis of the physical indicator and the rate of return.

Fine for UTII declaration 2019

Prepare and submit UTII via the Internet in the online service Kontur.Accounting. The declaration is generated automatically based on your records and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. The first month of work is free. For new LLCs, the gift is 3 free months of work and reporting.