UTII report. Declaration submission method code

15.01.2024

The taxpayer of the single tax on imputed income must submit a quarterly UTII declaration and pay the estimated amount of tax. Filling out the declaration has certain features that you need to know. Let's look at how to correctly fill out the UTII declaration.

Attention! If several types of activities are carried out, then it is necessary to fill out the appropriate number of sheets in Section 2.

On page 020 you must indicate the address of doing business. In this case, it is necessary to fill out these fields in accordance with the reference book of abbreviations KLADR.

Section No. 3: tax calculation

At the top you must indicate the TIN and KPP, as well as the next page number.

On page 005 the taxpayer's characteristics are indicated:

If an individual entrepreneur or LLC is an employer and makes payments to its employees.
If an individual entrepreneur works without employees.

To line 010 we transfer the amount of tax received on line 110 of section 2. If several sections 2 were filled out, then you need to add up all the values.

On page 020 the amount of expenses, contributions and payments provided for by the Tax Code of the Russian Federation, Art. 346.32, paragraph 2, which reduce the tax base. In fact, this includes contributions paid from employee salaries, etc.

On page 030 we enter the amount of fixed payments transferred by individual entrepreneurs for themselves during the reporting period to the Pension Fund of the Russian Federation and to compulsory health insurance, as well as 1% from excess of 300 thousand.

Attention! Lines 020 and 030 include the amounts of contributions actually transferred during the reporting period, and not accrued for the same period. So for, for example, for the first quarter, we take into account the amounts that passed through the current account in the period from January to March.

The final tax amount is indicated on page 040; it is calculated depending on the attribute specified on page 005:

If you indicated “1”, then we calculate it like this: page 010 – (page 020 + page 030). In this case, it is impossible to reduce the tax by more than 50% of line 010. To do this, compare line 010 and the amount of lines 020 and 030. If it is greater, then line 040 = line 010/2, if less, then line .040= page 010 – (page 020 + page 030).
If you indicated “2”, then page 040=page 010-page 020-page 030. The value of p.040 cannot be less than zero, so if the difference is negative, set it to “0”. This can happen if the tax amount is less than the contributions paid.

Now we indicate the received tax amount on page 020 of section 1.

Attention! When paying fixed individual entrepreneur contributions for yourself per quarter, pay just enough to reduce the estimated tax amount to zero. Overpayments are not carried over to other periods.

Fines for non-reporting

Penalties for failure to submit reports or non-payment of taxes:

If the taxpayer paid the UTII tax, but did not submit a declaration, the fine will be 1,000 rubles.
If the tax has not been paid, then for each full or incomplete month that has passed since the delay, the fine will be 5% of the calculated amount. In this case, the minimum amount is 1000 rubles, and the maximum cannot exceed 30% of the estimated tax amount.

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.

Fill out the UTII declaration online in 2017, starting from the 1st quarter of 2017, you need an updated form. What's new in the modified report and what opportunities are available to generate it online in 2017, read in this article.

New tax return for UTII: what has changed and how to prepare it

By order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/574@, an updated form of the UTII declaration was introduced. Changes in it were needed primarily due to the fact that the law of June 2, 2016 No. 178-FZ amended subparagraph. 1 item 2 art. 346.32 Tax Code of the Russian Federation.

Amendments to Art. 346.32 of the Tax Code of the Russian Federation eliminated some previously existing “discrimination” against individual entrepreneurs on UTII. From 01/01/2017, individual entrepreneurs on UTII paying wages to employees can reduce the single tax due for payment by the amount of insurance premiums paid both for employees and for themselves. In the same way, for example, those individual entrepreneurs who are on the simplified tax system have the right to do this.

Let us remind you that until 2017 Art. 346.32 of the Tax Code of the Russian Federation contained a restriction that did not allow individual entrepreneurs with hired employees to reduce the amount of UTII payable to the budget for insurance premiums paid for themselves.

Thus, in the new UTII declaration, corresponding new calculation formulas have been added for the columns that record the amount of insurance contributions accepted as a tax reduction.

In addition, some changes have been made to the barcoding of the form, as well as to the names of the columns.

After the changes have been made drawing up a UTII declaration should be done:

for the 4th quarter of 2016 - according to the “old” form, approved by order of the Federal Tax Service of Russia dated 07/04/2014 No. ММВ-7-3/353@ (since the changes are valid from 01/01/2017);
for the 1st quarter of 2017 - according to the new form according to order No. ММВ-7-3/574@.

We’ll talk further about how to draw up a new declaration.

Download the declaration form for 2017 or fill it out online

Fill out the UTII declaration and you can submit it to the tax office in 2017:

on paper and submitted in person or through a representative;
on paper and send by mail (by mail with a list of attachments);
electronically and send via the Internet.

Which method to choose is decided by the compiler himself.

You can download the new UTII declaration form for further filling out and printing in paper format at .

To generate an electronic xml file for sending via electronic communication channels, you will need a special program. It could be:

The program offered by the Federal Tax Service portal is “Legal Taxpayer”. It also contains a package of reports for individual entrepreneurs, including UTII. You can download the latest version of the program or get updates on the Federal Tax Service portal: https://www.nalog.ru/rn77/program//5961229/.
The program is from the “1C: Entrepreneur” series - it also contains all the necessary updates for generating the current version of IP declarations. However, please note that the program is paid.
EDF operator program - in the operator’s system, you can either download a ready-made report file from another system or manually fill out an up-to-date electronic form. This method is also paid, as it requires concluding an agreement with an EDF operator.

You can send the completed declaration electronically:

through the Federal Tax Service website;
through the EDF operator;
through the 1C program used, if it has such a function (the latest versions of officially purchased programs usually have it).

Sample of filling out a declaration for UTII using the example of an individual entrepreneur without employees

It itself has not undergone any significant changes. Let's consider how to fill out a UTII declaration - 2017 using the example of an individual entrepreneur who does not have hired employees.

Our individual entrepreneur is registered in the city of Mytishchi Moscow Region and is engaged in private cargo transportation.

The principle of entering data into the title page remains the same - all initial identification information is entered into it. In particular, the code for the place of registration, since UTII is paid at the actual place of business. The individual entrepreneur is engaged in cargo transportation, that is, he is not tied to a specific place other than his place of residence. Therefore, he puts code 120. And if an individual entrepreneur, for example, owned premises for the provision of services on UTII in another district of the Moscow region, he would have to register with the Federal Tax Service at the place where the premises are located and report there, putting code 320 in the declaration (according to place of business).

The completion of other sections also did not change significantly. Correction factors for correct tax calculation should be used:

K1 - from the relevant order of the Ministry of Economic Development. In 2017, Order No. 698 dated November 3, 2016 is in effect.
K2 - from the decision of the local municipal authority for the area for which UTII is paid (in our example, this will be the decision of the Council of Deputies of the Mytishchi District “On UTII for certain types of activities” dated October 20, 2016 No. 12/3).

NOTE! In 2017, a new minimum wage is in force - 7,500 rubles. Let us remind you that for calculating insurance premiums for individual entrepreneurs, the minimum wage valid at the beginning of the year is used. Therefore, the new minimum wage introduced on July 1, 2016 will only affect individual entrepreneurs’ contributions for themselves starting from January 1, 2017.

And it will have a big impact. So much so that our individual entrepreneur, who paid these contributions and put them into deduction, did not have UTII to pay for the quarter.

Nuances of determining the value of a physical indicator

Separately, when filling out the declaration, it is worth focusing on determining the value of the physical indicator used to calculate the tax base on a monthly basis.

The indicator depends on the type of activity and “ties” the size of the tax base to the characteristics of the activity being carried out.

For example, in the example given, our individual entrepreneur independently carries out transportation using one truck. Accordingly, its physical indicator by type of activity is 1 (one truck).

For comparison: if an individual entrepreneur began to transport passengers, the physical indicator would no longer be the car, but the number of seats in this car. For example, 15. And then we would get a completely different calculation and a different value of the tax base for UTII.

For more information on how to determine a physical indicator, read: .

Results

The UTII declaration in 2017 can be generated and submitted both on paper and online. Despite the fact that the declaration form has been changed (taking into account changes in legislation), the procedure for filling it out remains approximately the same. Both in paper form and in electronic form, you should carefully approach such points as determining the code at the place of registration (the place of delivery and payment of tax will depend on it). You should also correctly determine the physical indicator of UTII when calculating the tax base.

Many individual entrepreneurs and companies whose activities fall within the scope defined by law use a single imputed tax in their work. Its significant advantage is its independence from real profits. The amount of taxes to the state budget is determined taking into account the average level of income. Working “under imputation” does not mean there is no need to submit reports to the tax authorities. For this type of activity, a special document is provided - the UTII declaration.

New UTII declaration form 2019 -

The area in which enterprises operating under imputed tax fall is determined by the municipal authority. There are general rules that fall under:

companies, individual entrepreneurs with more than 100 employees;
partnerships, companies with trust management, individual entrepreneurs operating under a contract;
large taxpayers;
enterprises of the social category.

The monthly tax for organizations operating under NKVD is calculated using the formula: BDxFPxK1xK2x15%, where BD is the basic profitability, FP is a physical indicator, K1 is a deflator calculated by the Ministry of Economic Development, K2 is a municipal adjustment indicator.

The UTII declaration is submitted quarterly; the deadline for its submission is the 25th of the month following the reporting period. “Imputement” can be combined with other types of taxation: simplified taxation system, OSN, unified agricultural tax.

UTII rate in 2019

Currently, local authorities have the opportunity to determine the tax rate taking into account the conditions prevailing in the region. It can fluctuate in the range of 7.5-15%, depending on the type of activity and taxpayer status. This innovation appeared in the fall of 2015 last year. In order to find out what rate is provided in your subject of the federation for the type of activity of your enterprise on UTII for 2019, you need to go to the official website of the administration and familiarize yourself with the conditions provided for your region.

UTII coefficient for 2019

The coefficient for UTII is calculated by the Ministry of Economic Development for the year, taking into account the level of inflation that developed in the past year. The basic yield will not change in 2016, and the coefficient is 2.083.

Filling out UTII 2017 instructions

The UTII declaration consists of a title page and three sections. Filling out this document is not particularly difficult. But you need to enter the data carefully to avoid errors for which penalties may be imposed. After filling out the declaration, all its sheets must be numbered, starting with the title page with the number 001. There are special fields for serial numbers. The pen ink should be black, purple or blue. Do not fasten sheets, which leads to their damage.

The UTII declaration must be filled out in capital block letters. If there are no indicators for any field, you must put a dash. This requirement applies to sections that are not required by law to be completed. On each page of the declaration it is necessary to indicate the TIN and KPP of the enterprise.

The title page contains detailed information about the taxpayer: TIN, checkpoint, codes, address, date, etc. It is mandatory to indicate the number of sheets in the declaration. There is a section on the title page that provides for notarization of the information provided. But this clause is not needed for all declarations. Therefore, you need to familiarize yourself with the requirements for this item.

In the first section of UTII, you must indicate the eleven-digit OKTMO code, the amount of tax that is paid to the state budget. Its value is calculated using the formula. To determine the indicator, the data on page 040 from the 3rd section, the sum of lines 110 in all sheets of the 2nd section, are used.

In the second section of the declaration, tax data for certain types of business is entered, indicating OKTMO codes (codes can be determined using a special Directory or visiting the websites of the municipal authority).

The third section contains data on the total amount of tax payments by an individual entrepreneur or company to the state budget, insurance contributions for compulsory health insurance (compulsory health insurance), and contributions to the Pension Fund of the Russian Federation. The payments provided for in Art. 346.32 of the Internal Revenue Code. The amount of payments is reduced on the grounds provided for by the legislation of the Russian Federation.

Download the UTII form and sample for free

A sample that can be downloaded on our website and used in your work will help you fill out the UTII declaration correctly and correctly. There is also a UTII 2017 document form that can be downloaded to your computer and printed. Downloading documents is free, you do not need to register on the site.

Download the updated UTII declaration form taking into account the changes made by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/574)

Blank UTII declaration form 2019 -

Sample of filling out the UTII declaration 2019 -

Legal advice on UTII

Having difficulties calculating UTII tax? Have questions? Ask them to our lawyer for free using the feedback form below. A lawyer will contact you within 15 minutes.

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.