Detailed instructions for filling out in 2018
IMPORTANT! You need to start filling out from section 2, then go to section 3, and only then section 1. It is in this correct order that the sections of the instructions are located.
Click on each field of interest for detailed information.
Important filling rules
The value of the correction factor K2 is rounded after the decimal point to the third digit inclusive. The values of physical indicators are indicated in whole units.
All amounts are indicated in full rubles. Values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded up to the full ruble (whole unit).
All letters are PRINTED CAPITALS!
If you fill in on the computer - also capital letters / font Courier New height 16-18 points.
Correction of errors by corrective or other similar means is not allowed.
No need to fasten, stitch the declaration.
A dash is put in empty unfilled cells. If these sums are equal to 0, then dashes are also put down.
Title page
1) Specify TIN and KPP.
Checkpoint - fill in only organizations. Individual entrepreneurs put dashes in this field.
2) Field "Adjustment number".
Specify "0--" - if the declaration is primary
If you are submitting a revised declaration (if there are errors and incorrect data in the previous declaration), then indicate the correction number, which shows which declaration you are submitting (1--, 2--, 3--, etc.)
3) The field "Tax period".
34 - if you submit a declaration for the year
50 - if you submit a declaration upon closing an IP, upon liquidation (reorganization) of a legal entity
95 - if you submit a declaration when switching to a different taxation regime
4) Field "Reporting year".
Please indicate the year you are reporting for.
5) The field “Represented in tax authority».
Enter your tax code. You can find it on the website of the Federal Tax Service of Russia in the online service
3) Line 030 "OKTMO code".
It can be found on the website of the Federal Tax Service of Russia "", or in your tax office.
4) Line 040. Indicate the basic profitability of your type of activity.
Just do not forget to set your region in the site settings.
Or, in order not to delve into the documents, you can call the local tax office on this issue.
7) Lines 070, 080, 090.
BOX 2. Specify the value of physical indicators. What is the physical indicator calculated depending on the type of activity, see the table.
If the physical indicator changed during the quarter, then we indicate this in the line of the month in which the change occurred.
If you carry out the same type of activity, but in different places of the same city (with one OKTMO), then sum up the values of physical indicators from each such place.
BOX 3. Specify the number of days of activity. This field must be completed in the following cases:
If you registered for UTII in the quarter for which you report, i.e. quarter is incomplete.
And if you leave UTII without waiting for the end of the quarter.
For example, you submit a declaration for the 1st quarter.
Then, in column 3:
line 070 - write 15
line 080 - write 21
line 090 - put a dash
Those. In January, you worked for UTII for 15 days (including the day of registration), and in February for 21 days.
If you have worked on UTII for a full quarter without registration and deregistration, put a dash in all lines of column 3.
BOX 4. Calculate the tax base (that from which we will calculate the final tax) for each month of the quarter. For this:
1) The product of the following lines (line 040 * line 050 * line 060).
2) We multiply in turn by the value of lines 070, 080, 090.
3) The result is entered in the corresponding line of column 4.
4) At the same time, if there is some value in column 3 (number of days), then the amounts in column 4 are multiplied by this corresponding number of days worked in a month and divided by the number of calendar days of the month for which we make calculations.
Let's say that in January they worked for 10 days (registered on the 22nd).
Then: (column 4 line 070) * column 3 (10 days) / 31 (number of days in January)
8) Line 100. Indicate the total tax base for 3 months of the reporting quarter.
line 100 = (Lines from column 4: 070 + 080 + 090)
9) Line 105. Enter the tax rate.
10) Line 110. Indicate the tax amount for the reporting quarter.
Calculation according to the formula: line 110 = line 100 * line 105 / 100
1) Line 005. "The sign of the taxpayer."
1 - if you are a taxpayer making payments to individuals. Simply put, if you have employees, put the number 1.
2 - if you do not have employees either under labor or civil law contracts.
We are talking about workers employed in the types of UTII activities!
2) Line 010. Enter the amount of tax calculated for the quarter.
It all depends on how many sheets of section 2 you filled out:
1) If you have one sheet of section 2, then simply rewrite the amount from line 110 of section 2;
2) If you have 2 or more sheets of section 2 - add up all the sums of lines 110 from each such sheet of section 2 and write the result in line 010.
3) Line 020. Enter the amount of insurance premiums already paid in reporting quarter for employees engaged in UTII activities.
4) Line 030. Indicate the amount of insurance premiums already paid in the reporting quarter for yourself.
5) Line 040. Indicate the total amount of UTII tax payable for the reporting quarter.
We calculate as follows:
1) If 1 is selected in line 005, then:
line 040 = line 010 - line 020 while line 040 must be >= 50% of line 010
We explain. Since in this case the taxpayer has employees, the tax can be reduced by no more than 50% on the amount of insurance premiums for employees. Therefore, line 040 cannot be less than half of line 010, even if line 020 (employee contributions) is equal to line 010.
2) If 2 is selected in line 005, then:
line 040 = line 010 - line 030
IN this case taxpayer without employees, so you can reduce the tax by 100% of the amount of all fixed insurance premiums paid for yourself.
1) Line 010 "OKTMO code".
Enter OKTMO code ( All-Russian classifier territories municipalities).
It can be found on the website of the Federal Tax Service of Russia, or in your tax office.
2) Line 020. Enter the total amount of tax payable for the reporting quarter.
Rewrite the amount from line 040 of section 3.
But if you carry out activities in different places (with different OKTMO), but which at the same time belong to the same tax office, then we calculate the tax amount separately for each such OKTMO.
We calculate according to the formula:
line 020 = page 040 of section 3 * (Sum of lines 110 of all sheets of section 2 for this OKTMO / line 010 of section 3)
3) The section at the bottom of the sheet "I confirm the accuracy and completeness of the information indicated on this page."
The date of signing and the personal signature of the person who signed the title page of the declaration is put.
1. Information on title page are filled in by the taxpayer, with the exception of the lower right block "To be filled in by the inspectorate officer".
2. TIN / KPP. The corresponding codes are written. IP field "checkpoint" is not filled.
Legal entities fill in the checkpoint code received from the IFTS at the place of business in the imputed mode, with the registration reason code "35" (5-6 positions of the checkpoint).
3. Updated report number. If the declaration is submitted for the first time, the code is indicated: “0–”. Clarification is submitted if it is necessary to make changes to the data indicated in the primary report. In such a situation, the serial number of the adjustment should be indicated: “1–”, “2–”, etc.
4. Taxable period. The period for which the report is submitted is indicated:
5. Reporting year. The year for which information is submitted is filled in.
6. Inspection code. The four-digit code of the tax authority to which the document is submitted is filled in.
7. Code at the place of registration. Specifies the code of the place of presentation of the document:
| Code | Name |
| 120 | At the place of residence of the IP |
| By location: | |
| 214 | Russian legal entity not recognized as the largest taxpayer |
| 215 | successor, not related to the largest taxpayers |
| Place of business: | |
| 245 | a foreign company through a permanent establishment; |
| 310 | Russian legal entity |
| 320 | IP |
| 331 | foreign company through a branch of a foreign company |
8. The full name of the legal entity or full name of the individual entrepreneur is filled in below (line by line).
10. Reorganization (liquidation) code and TIN/KPP of the reorganized legal entity. These fields are filled in only in cases of liquidation (reorganization) of the company in accordance with Appendix No. 2 to the Procedure:
11. Then you need to specify the contact telephone number of the business entity.
12. The number of pages of the declaration and the number of pages of attached documents are indicated. If there are no attachments, dashes are put in the empty field.
13. Block "Confirmation of the reliability of information." The code of the person submitting the report is indicated:
- 1 - if the declaration is submitted by the taxpayer himself;
- 2 - if the document is submitted by a representative of an economic entity.
Name, signature, date fields are filled in the following order:
| Who is reporting | What information is provided |
| IP | signs and puts the date of signing the report, full name is not filled out |
| Organization | full name is deciphered line by line. the head of the legal entity, put the date and signature |
| Representative - individual | full name is indicated. representative, date and signature, details of the power of attorney or other document confirming the authority of the representative are filled in below |
| Representative - legal entity | First, the full name is indicated. authorized person of the representative firm, then the name of the representative firm itself is entered, the signature, date and details of the supporting document on the powers of the individual submitting the report are put |
Using the program is free, without registration and without sending SMS.
Changes 2018
Calculation
The calculation of the UTII payment (amount payable) for the quarter will be shown in line 060 of Section 3.
On the site, in the program, a complete calculation of all indicators of the declaration of 2015, with the ability to download the completed form KND-1152016 " Tax return By single tax on imputed income for certain types of activities" in Excel format, the one that the tax office accepts. Also, from paid ... and send via the Internet (from 150 rubles / month).
The service can be used as an example and a sample for filling out any imputation declaration, as well as for reconciling indicators.
imputation declaration, submitted separately for each type of activity and new address. To do this, the required number of sheets "Section 2" of the declaration is filled in (if the declaration is submitted to one IFTS) or a separate declaration is submitted.
Zero declaration can not be. If a person does not conduct activities under a single tax, then he ceases to be a payer of an imputed tax. But it depends on your tax office. Sometimes zero reporting still accept. To generate a zero imputation report, you need to put "0" in the calculator on pages 050, 060 and 070.
The service guarantees confidentiality. Only numbers are used for calculations - no personal data is required.
The data is filled in for each address and / or type of activity separately (each has its own page "Section 2"). The program can calculate three addresses and/or activities. If you have one UTII address/type of activity, leave "Section 2-2" and "Section 2-3" blank. If you operate in another district / city (under a different tax), then you need to register for the imputation separately and submit a separate UTII declaration.
Note: the indicator "area trading floor" is determined by the area actually used for trade (this is a part, not the entire lease area).
Since the first quarter of 2018, the procedure for filling out a declaration for a single tax on imputed income (UTII) has undergone a number of changes. It cannot be said that these adjustments greatly complicated the registration procedure. tax reporting for individual entrepreneurs and legal entities applying this taxation option. However, taxpayers have questions, and the easiest way to understand the innovations will be with the help of a specific example.
Let's take as a basis the example of an individual entrepreneur who is a UTII payer and has the following indicators:
- place of business - Yaroslavl;
- type of activity - cargo transportation, OKVED 49.41;
- physical indicators: three cars, there are employees, activities are carried out at one address;
- tax period - the first quarter of 2018;
- UTII was applied throughout the quarter;
- paid insurance premiums - 5 thousand rubles for themselves and 12 thousand rubles for staff.
If UTII payer is engaged in cargo transportation, the amount of tax is affected by the number of cars used by him
Calculation of UTII for the first quarter of 2018
At calculation of UTII for the named type of activity in Yaroslavl, the following characteristics are also important:
- basic income - 6 thousand rubles a month;
- coefficients: K1 - 1.798, K2 - 1.
Now, based on these characteristics, we calculate the tax for the first quarter of 2018. For this:
A special case is when an individual entrepreneur applied UTII for an incomplete month. For example, I switched to it from January 15th. In this scenario, in relation to our case, he would have to divide the amount of the tax base by the number of days in a month (there are 31 in January), and multiply the result by the number of days during which he applied UTII (from January 15 to January 31, inclusive, 17 days are obtained) : 32364: 31 \u003d 1044, taking into account rounding, 1044 x 17 \u003d 17748 rubles. General the tax base at the end of the quarter, then it will be (32364 x 2) + 17748 = 82476, and the amount of tax payable will be 82476 x 15% = 12371.
A sample of filling out the UTII declaration in 2018
A sample of filling out the UTII declaration (download the form) based on the example being analyzed will help us achieve complete clarity.
In 2018, the UTII declaration consists of three sections, the first of which is devoted to the amount of tax.
If an individual entrepreneur applies UTII for several types of activities, in section No. 2 he gives calculations for each of them. In our case, the IP has one type of activity.
Finally, section No. 3 is devoted to calculating the amount of insurance premiums paid by an individual entrepreneur for himself and employees, by which he has the right to reduce the amount of UTII.
Based on this sample and calculation example, you can easily calculate the tax and fill out the declaration. To do this, you only need to use appropriate indicators that are relevant to your situation.
To automatically calculate and generate the UTII declaration in 2018 in PDF and Excel formats, you can use the free online service directly on our website. If you want to avoid annoying financial losses, we suggest trying outsourcing accounting from 1C with a month.
Samples of filling in 2018
UTII declaration for individual entrepreneurs (sample filling).
Declaration of UTII for organizations (sample filling).
Declaration deadline
The tax period for UTII is quarter.
UTII declaration is submitted at the end of each quarter no later than the 20th the first month of the next quarter.
Thus, in 2018, the declaration must be submitted:
- for the 1st quarter of 2018 - no later than April 20, 2018;
- for the 2nd quarter of 2018 - no later than July 20, 2018;
- for the 3rd quarter of 2018 - no later than October 22, 2018;
- for the 4th quarter of 2018 - no later than January 21, 2019.
If the 20th falls on a weekend or holiday, then deadline the filing of the declaration is postponed to the next business day, as is the case with the UTII declaration for the 3rd and 4th quarter of 2018.
Penalties for late submission of the declaration
Behind late delivery UTII declaration provides for the following fines:
- if the UTII tax was paid - 1,000 rubles.
- if the UTII tax has not been paid - 5% of the amount of tax payable on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.
Where to submit the UTII declaration
Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.
When providing services such as:
- delivery or delivery retail;
- placement of advertisements on vehicles;
- rendering road transport services for the transportation of passengers and goods;
it is impossible to unambiguously determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service at the place of residence, and organizations at the location (legal address).
Several points on UTII with one type of activity
in one municipality(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.
If you have several points on UTII with the same activity in different municipalities(with different OKTMO), then it is necessary to submit your own declaration to the tax office of each entity, while summing up physical indicators and filling out several sheets of the second section is not necessary.
Several types of UTII activities
If you are engaged in several types of UTII activities in the territory under the jurisdiction of one IFTS, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).
If you are engaged in several types of UTII activities in different municipalities, then you must submit your declaration to the tax office of each entity with the required number of sections 2 sheets.
Methods for filing a UTII declaration
The UTII declaration can be submitted in three ways:
- In paper form (in 2 copies). One copy will remain in the tax office, and the second (with the necessary mark) will be given back. It will serve as confirmation that you have submitted the declaration.
- By mail by registered mail with a description of the attachment. In this case, an inventory of the investment (with an indication of the declaration to be sent) and a receipt must remain, the date of which will be considered the date of submission of the declaration.
- IN in electronic format via the Internet (under an agreement through an EDI operator or a service on the website of the Federal Tax Service).
Note: to submit a declaration through a representative- Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in a simple written form (signed by the head and stamped).
note, when filing a declaration in paper form, some IFTS may require:
- attach the declaration file in electronic form on a diskette or flash drive;
- print a special barcode on the declaration that will duplicate the information contained in the declaration.
Such requirements are not based on the Tax Code of the Russian Federation, but in practice their failure to comply may lead to an unsuccessful attempt to submit a declaration.
Basic rules for filling out the declaration
- All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be put in them.
- If there is no data to fill in the field, a dash is placed in each of its cells.
- Physical indicators and values of value indicators are indicated in whole units according to the rounding rules (with the exception of the K2 coefficient, the value of which is rounded to the third decimal place).
- The text fields are filled in capital letters.
- When filling out the declaration, you must use black, purple or blue ink.
- When filling out the declaration on a computer, the characters must be printed in Courier New font, 16-18 points high.
- All pages, starting from the title page, must be numbered (for example, the 1st page - "001"; the second - "020", etc.).
- On the title page and pages of the first section, you must sign and sign the declaration. At the same time, if there is a seal, then it should be put only on the title page, where M.P. (place of printing).
- There is no need to staple or staple the declaration pages.
- Double-sided printing of the declaration and correction of errors in it is not allowed.
- Fines and penalties are not reflected in the declaration.
- It is more convenient to fill out the second section first, then the third, and lastly the first section of the declaration.
Instructions for filling out the UTII declaration
You can download the official instructions for filling out the UTII declaration at this link.
Title page
Field " TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint". IP checkpoint field is not filled. Organizations indicate the checkpoint, which was received at the IFTS at the place of registration as a UTII taxpayer. The reason for registration (5-6 sign of the checkpoint) should have the code "35".
Field " Correction number". Put: " 0— "(if for the tax period (quarter) the declaration is submitted for the first time)," 1— " (if this is the first fix), " 2— » (if the second), etc.
Field " Tax period (code)". The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).
Field " Reporting year". This field indicates the year for which the declaration is submitted.
Field " Submitted to the tax authority (code)". The code of the tax authority to which the declaration is submitted is indicated. You can find out your IFTS code using.
Field " at the place of registration (code)". The code of the place of submission of the declaration to the tax authority is indicated ( see Appendix 3).
Field " Taxpayer". Individual entrepreneurs must fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.
Field " View Code economic activity according to OKVED classifier". This field indicates the UTII activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the USRIP or USRLE.
note, when submitting a UTII declaration in 2018, this code must be indicated in accordance with the new edition of OKVED. Convert code from old to new edition You can use our service for matching OKVED codes.
If you carry out several types of UTII activities or several OKVED codes apply to the activity, then you must specify the activity code with maximum income.
Field " Form of reorganization, liquidation (code)" and field " TIN/KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation ( see Appendix 4).
Field " Number contact phone ". Specified in any format (for example, "+74950001122").
Field " On the pages". This field indicates the number of pages that the declaration consists of (for example, "004").
Field " with the attachment of supporting documents or their copies". Here the number of sheets of documents that are attached to the declaration (for example, a power of attorney of a representative) is put. If there are no such documents, then put dashes.
Block " Power of attorney and completeness of the information specified in this declaration". In the first field, you must specify: 1 "(if the reliability of the declaration is confirmed by the individual entrepreneur or the head of the organization)," 2 (if the representative of the taxpayer).
In other fields of this block:
- If the declaration is submitted by an individual entrepreneur, then the field "last name, first name, patronymic in full" is not filled. The entrepreneur only needs to sign and sign the declaration.
- If the declaration is submitted by an organization, then it is necessary to indicate the full name of the head line by line in the field “last name, first name, patronymic in full”. After that, the head needs to sign, seal the organization and the date of signing the declaration.
- If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full”. After that, the representative must sign, sign the declaration and indicate the name of the document confirming his authority.
- If the declaration is submitted by a representative ( entity), then in the field "Last name, first name, patronymic in full" the full name of the authorized individual this organization. After that, this individual must sign, the date of signing the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the "name of organization" field and stamps it.
Section 2. Calculation of the amount of a single tax on imputed income for certain types of activities
If you are engaged in several types of UTII activities in the territory of one municipality (with one OKTMO), then you need to submit one declaration, but with multiple sheets section 2(filled in separately for each type of activity).
You will also have to fill out several sheets of section 2, in cases where activities are carried out in different municipalities (with different OKTMOs), but they are territorial belong to the same IFTS.
Field "TIN" And checkpoint field(how to fill in, see the section "Title page").
String "010". You must specify the business activity code ( see Appendix 1).
String "020". It is necessary to fill in the full address of the place of business (if the line “010” contains the type of activity with the code 05 , 06 , 10 or 16, then organizations in the line "020" need to write legal address, and IP - the address of the place of residence).
String "030". You can find out the OKTMO code using.
String "040". Here it is indicated basic return your activities ( see Appendix 1).
String "050". In 2018, the deflator coefficient K1 = 1.868(in 2017 it was 1.798).
String "060". Correction factor K2 set by the authorities of municipalities in order to reduce the size of the UTII tax. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the “Peculiarities of regional legislation” section).
Lines "070", "080" And "090":
In column 2 it is necessary to indicate the values of physical indicators for the corresponding type of activity in each month of the quarter (which is a physical indicator see Appendix 1). When filling out the declaration, the values of physical indicators are rounded to whole units according to the rounding rules.
If during the quarter the physical indicator changed (for example, another employee was hired), then this change is reflected in the declaration, starting from the same month in which it occurred.
If you carry out one type and the same type of activity, but in different places of the same city (with one OKTMO), then you do not need to fill out another sheet of section 2, just add up the values of physical indicators from each such place.
In column 3 indicates the number of days of activity. This column is filled out only in cases where the declaration is submitted for the quarter in which you either just registered as a UTII payer (not from the beginning of the month), or ended your activity without waiting for the end of the quarter.
Example. You submit a declaration for the 4th quarter. Let's say that on October 25 you registered, and on November 5 you wrote an application for deregistration. In this case, in column 3 lines 070 you need to write " 7- ", and in the line 080 specify " 5- ” (because in October you were active for 7 days, and in November for 5 days). In line 090 will need to put dashes.
Note: if during the quarter you did not register (did not deregister), then dashes must be put in all cells of column 3.
In column 4 the tax base (value of imputed income) is calculated for each calendar month quarter. To get the values of the fields of column 4, you must perform the product of lines 040 , 050 , 060 , and then multiply the result by the corresponding value of each row of column 2.
Moreover, if you have values in column 3, then the obtained values \u200b\u200bfor column 4 must additionally be multiplied by the corresponding value of each completed line of column 3 and the result should be divided by the number of calendar days in the month for which the tax base is calculated.
String "100". Here the total tax base for 3 months of the quarter is indicated (the sum of lines 070-090 column 4).
String "110". Here the tax amount for the quarter is indicated, which is calculated using the formula:
Row 100 x 15 / 100
Section 3. Calculation of the amount of the single tax on imputed income for the tax period
String "005". It is put " 1 "- if an individual entrepreneur or organization makes payments to employees employed in those areas of activity for which UTII tax is paid or put " 0 "- if the individual entrepreneur does not make payments to individuals.
String "010". Record the total amount of tax for the quarter. This value is considered as the sum of the values of lines 110 of all completed sheets of the 2nd section of the declaration.
String "020". Organizations and individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for employees employed in those areas of activity for which UTII tax is paid. Also, payments and expenses provided for in paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation.
String "030". Individual entrepreneurs indicate in this line the amount of insurance premiums paid in this quarter for themselves in a fixed amount.
String "040". Here it is indicated total amount UTII tax payable to the budget.
Depending on the value of line 005, it is calculated using one of the following formulas:
If line 005 = 1 , Then:
Line 040 = Line 010 - Line 020, while the resulting value must be ≥ 50% of row 010.