Zero reporting

Zero balance has the following features:

• Balance currency does not exceed authorized capital
• In the statement of profit and loss, profit is 0 or negative

Zero balance shall be surrendered before the 30th day of the month following the quarter, annual - from March 1 to March 31 (March 30 of a leap year) of the following year. The balance cannot be completely zero, unless it is a liquidation balance sheet.

Zero reporting is compiled in accordance with generally accepted forms, with most of the indicators in it being “0”, therefore it is customary to call it zero ^[1] . In zero reporting, all variable fields, except for the title page, section 1 (Information about the organization) and 2 (OKATO code / from 01.01.2014 at this place the OKTMO code, KBK) are equal to zero or "empty value". It is worth noting that if the tax base when using tax benefits is zero, then the reporting is not zero. As a rule, the tax authorities do not even ask for the presence of a floppy disk, if they give up along with a zero balance they do not refuse the floppy disk.

It is necessary to submit zero reporting only for the following taxes ^[2]

• information on the average headcount - 0 people, must be submitted before January 20 (to all organizations and individual entrepreneurs who attracted employees), as well as until the 20th day of the next month after registration (only to organizations).
• VAT — value added tax (if no exemption is granted). Since 2014, it is mandatory to take in the form of a Single Simplified Declaration.
• Personal income tax — personal income tax (only IP in general mode)
• corporate income tax
• single agricultural tax (only in the first year after state registration, otherwise the right to use the unified agricultural tax is lost from the beginning of the year).
• simplified tax

UTII declarations cannot be zero (a taxpayer must be deregistered). However, a zero return on UTII is permissible in a number of exceptions, for example, temporary disability of an entrepreneur.

For other taxes, if there is no object of taxation, a zero return is not submitted.

Penalty Failure Fines

Penalties are charged for late delivery. Technical errors are not punished, but an error in the tax period in a declaration in electronic form is an undelivered report.

• Tax. For the organization - from September 2, 2010 - 1000 rubles (100 rubles earlier), for officials - from 300 to 500 rubles for each declaration.
• Accounting, as well as the average number. For organization - from September 2, 2010 - 200 rubles (50 rubles earlier), for officials - from 300 to 500 rubles for each form. Starting from 2014, for individual entrepreneurs, the average headcount report is equivalent to that provided from 0 employees.
• To the funds (FSS, PFR). For organization - 1000 rubles.
• To the statistical authorities. For officials - from 3,000 to 5,000 rubles. Comment!!! If an error is detected after 2 months after the date of the reporting, penalties cannot be applied.

Single Simplified Declaration

The organization under the general taxation regime has the right to submit a single simplified declaration consisting of the first sheet, and in the absence of the TIN, the head on the back side will fill out an additional sheet. Legally, a certificate from the bank is required, but many territorial tax authorities allow for surrender of documents without delivery, or only with a letter signed by the head. The procedure for filling out a VAT return recommended to submit the Unified Simplified and since 2014 only in this form this “zero” declaration can be submitted in paper form.

USN payers can also submit a single (simplified) declaration if during the year they did not have activity and there was no cash flow to the current account and cash desk. The deadline for submitting a single simplified declaration is no later than January 20 ^[3] .

Individual entrepreneurs surrender only if they were previously registered as employers, but all employees were previously laid off, and were not deregistered.

A 4-FSS form is submitted quarterly, in which the fund recommends indicating the number of 1 person (manager), taking into account his gender and disability.

Since 2010, the PFR has been given up the RSV-1 form with a cover letter and without a floppy disk.

Usually zero statistical reporting does not give up. However, a zero balance must be provided.

There is also the concept of "zero reporting with balance balance". In practice, change distinguish 2 cases

• The form contains an overpayment or arrears from previous periods, but the remaining indicators are not filled. Reporting can usually be submitted as zero.
• The statements have not changed from the previous period, but are filled in cumulatively from the beginning of the year (or the arrears on personified accounts have been repaid). In this case, it is not.

1. ↑ Filing of zero reporting for individual entrepreneurs and legal entities of LLC (neopr.) . www.bu57.ru. Date of treatment March 6, 2018.
2. ↑ in sequence in the Tax Code
3. ↑ Epikhin N.P. What declaration can be handed over if the activity was not conducted throughout the year // journal "Simplified".