After creation, each company has responsibilities for maintaining records, presenting financial statements and paying taxes. The entrepreneur must take care of this so that the requirements of the law are met, since significant sanctions are provided for its violation. Most often, an accountant with work experience is hired for this purpose, who will help to skillfully calculate payments to the budget and prepare required deadlines reporting.

What to do if the company has not yet started operating? In this case, you are still required to submit reports, including a zero balance, because failure to submit zero reports will result in fines, and an account may be blocked if the inspection does not receive necessary forms after 10 working days from the regulated period.

Zero accounting statements for 2016 mean a form filled in with dashes, which is submitted to the Federal Tax Service, off-budget funds, statistics in the absence financial activities at the organization.

Currently, more and more often, instead of reporting with zero indicators, a single simplified declaration is submitted to the inspectorate. To be able to use it, two conditions must be met at once: there should be no taxable transactions and movements on accounts.

Currently, the following zero reporting is submitted:

• All companies and individual entrepreneurs by January 20, information about the average number of people on the payroll, with 0 people entered on the form. If the company has just been created, then you must submit information before the 20th day of the next month after registration.
• If the enterprise is not exempt, then a VAT return must be filed, even when reporting quarter activities were not carried out under VAT - they were not accepted for deduction and transactions for the sale of goods and provision of services were not carried out. The VAT return is sent only to in electronic format via special communication channels no later than the 20th day of the month following the reporting quarter.
• For personal income tax (NDFL), it is also provided to individual entrepreneurs (not simplified ones). Reports are submitted by April 30 of the following year.
• For corporate income tax, which is submitted no later than the 28th day of the month following the quarter.
• For the single agricultural tax (only in the first year of activity, then the right to apply is lost).
• Companies and entrepreneurs on the simplified tax system.
• In the FSS according to form 4 - FSS and Pension Fund according to the RSV-1 form quarterly.
• There is usually no zero declaration for UTII, since the imputation assumes that even in the absence of activity you will have to pay tax, although the courts have recently interpreted this point differently than the Federal Tax Service.

Zero balance. Sample filling

All enterprises must submit financial statements for 2016, including zero reports, to the tax office and Rosstat authorities within the exact reporting deadline - before March 31, 2017.

When late submission the company faces fines for failure to submit financial statements to the Federal Tax Service of 200 rubles for each unsubmitted document; according to statistics, fines are higher - from 3,000 to 5,000 rubles. Penalties in the amount of 300 to 500 rubles are imposed on officials.

Most small businesses have the right to prepare simplified financial statements. Small enterprises are considered small in 2016, where the number of employees is less than 100 people, and the revenue is no more than 800 million rubles per year. There are only two forms in the simplified balance sheet - balance sheet(zero including) and report on financial results, unlike a regular balance sheet, you do not need to fill out a movement report Money, statement of changes in equity and explanatory note, and the form of the balance itself is a little compressed. At the same time, we must not forget to record the use of the simplified form in the accounting policy.

Companies that are not classified as small enterprises, including joint-stock companies, housing cooperatives, and microfinance organizations must prepare complete financial statements.

The balance sheet indicates financial indicators as of December 31 of the reporting year and the year before. The annual FRA reflects data on accounting income and expenses for the reporting and previous years.

In fact, the balance sheet cannot be completely zero, even if there is no activity, it must at least reflect the entry authorized capital, since without it society cannot exist. If it is not fully paid, then it is necessary to reflect the receivables of the founders, but the information must be present in the balance sheet.

Let's consider a zero balance with an authorized capital (sample below) of 10,000 rubles for Centaur LLC. If the capital is paid in cash, the amount is indicated in the balance sheet asset in line 1250, if with property, then in line 1210, if the authorized capital has not yet been contributed, then it is indicated accounts receivable in line 1230. In our example, where the zero balance of the LLC for 2016 is given, cash was entered for the sample.

Since accounting principles are double entry, then the same amount must be reflected in the liability in line 1300. All transactions are reflected in thousands, this must be taken into account, so we simply indicate 10, if the authorized capital is 10,700 rubles, then we round it up and write 11.

Zero balance sheet 2016. Sample

(simplified form)

Zero reporting- this is the submission to the tax service and extra-budgetary funds of declarations of a special type, which are submitted if the company does not operate for any period of time tax period.

In 2017, the following conditions are required to file zero LLC returns:

• There is no movement of the organization's funds through bank accounts and cash desks.
• Since the date of registration of the company, no financial operations except for the contribution of the authorized capital.
• The company has just registered and has not yet begun commercial (economic) activities.
• The LLC has suspended or completely ceased its activities.
• The company has a complete lack of accruals and payments for wages to employees.

The data in the submitted zero declaration may not always have zero values. Company in mandatory must record in the documentation the size of the authorized capital and the sources of its formation.

Tax form

Depending on the company’s taxation system, the timing and procedure for submitting zero reporting have their own nuances.

If a company uses the simplified tax system (simplified tax system), zero reporting consists of the following documents:

• Form RSV-1 - submitted quarterly to Pension Fund, delivery is made from the beginning of the current quarter within 1.5 months. A sample filling can be viewed.
• Declaration of the simplified tax system for the past year, subject to filing annual reports by January 20th.
• Average number of employees.
• Form 4-FSS - submitted to the FSS every quarter, the document is sent within 2 weeks after the end of the reporting period.

If an organization uses a common tax system, zero reporting is presented in the following order:

• Form RSV-1 is submitted to the Pension Fund.
• A company income tax return is submitted to the tax service (the annual return is submitted by March 28 of the next year, the quarterly report is generated by the 28th of the next month after the end of the quarter).
• Form 4-FSS is submitted to the Social Insurance Fund by the 15th of the reporting period. The balance sheet is submitted (form KND 0710099).
• When submitting annual reports, information about the number of employees of the enterprise is provided.
• A VAT return is submitted.

If the organization does not have employees, information about the average number of employees is still submitted.

Example: the company has no employees. You must enter “0” in the corresponding column. However, if the company has only a director, the average headcount for the year will be 1.

Also, zero reporting should cover:

• Reports on property tax, with available funds on the balance sheet.
• Transport tax if the company owns any vehicles.
• Property tax if the organization is the owner of real estate or land.

If a company is not a property tax payer and does not have fixed capital, it does not need to submit zero reports on property (Article 373, clause 1 of the Tax Code of the Russian Federation).

Drawing up a zero declaration

How to correctly draw up zero declarations for an LLC? The declaration form must correspond to the established template in accordance with Order No. 62n dated July 10, 2007.

The following information must be entered into the document:

• The authority where the package of documents is submitted ( tax service, PFR, FSS).
• Company name.
• List of taxation systems for which reporting is submitted.
• Subject data for communication.
• The number of original documents and copies that are attached to the declaration.
• Signature of the head (director) of the company.

The declaration must be drawn up correctly, without erasures or corrections, in black or blue ink or on a computer. The pen can be a regular (ballpoint) or fountain pen.

Be careful - sanctions!

Late submission of zero reports or an incomplete package of submitted documentation may entail penalties (Article 119 of the Tax Code of the Russian Federation).

Fines:

• In case of violation of the deadlines for submitting zero reports - 1000 rubles.
• If the package of documents is incomplete, the fine is 200 rubles for each missed form.
• An official may be deducted from 300 to 500 rubles for each document not submitted to the tax office.

If these violations are not corrected within 10 days, all operations on the organization’s current account are suspended.

The fine for violation of filing zero reports to extra-budgetary funds is 5% of the company’s contributions for the last 3 months.

A zero declaration for companies operating under the simplified tax system is submitted once a year. LLCs must submit it by the end of March. If an organization pays VAT - quarterly. Zero reporting is submitted every quarter by the 20th of the month. A zero income tax return is submitted by the 28th quarterly.

The preparation and execution of zero reporting is entirely the responsibility of the company’s accountant, who must be aware of the filing deadlines and the full package of documents. Reporting must be submitted regardless of whether the company was operating or not. Otherwise, she will face troubles in the form of fines or blocking of current accounts.

Typically, inspection authorities do not require additional documents to confirm zero reporting for zero activity. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes inspection authorities may contact the bank where the company’s current account is located and request a cash flow statement. All the necessary information will be obtained from it.

In addition, the Federal Tax Service has the right to block the company’s current account if reports are not submitted within 10 days after deadline. The pension fund will also fine the organization for delays in reporting, but in the amount of 100 rubles, and if the calculations are not submitted for more than 181 days, then by 1000 rubles. With absence entrepreneurial activity during the tax period: there is no movement of funds through the current account and through the organization’s cash desk, there are no other tax obligations, zero reporting is submitted. The composition of zero reporting may differ depending on the type of taxation system of the company and the reporting period.

The composition of zero reporting for zero activity is as follows:

VAT return is submitted quarterly by the 20th day following the end of the tax period.

1. Income tax return - submitted quarterly by the 28th day following the end of the tax period.
2. Property tax declaration - submitted quarterly by the 30th day following the end of the tax period.
3. Reporting to the Social Insurance Fund is submitted quarterly by the 15th day following the end of the tax period.
4. Reporting to the Pension Fund of the Russian Federation is submitted quarterly by the 15th day of the second month following the end of the tax period.
5. Accounting statements are submitted once a year until March 31.

In the absence of cash flows and the emergence of taxable objects, you can fill out a single simplified declaration, which will replace income tax and VAT reports. It must be sent to the Federal Tax Service by the 20th after the end of the quarter. Individual entrepreneurs that do not have employees do not submit reports to the funds. For companies and entrepreneurs with employees, the simplified tax system is submitted zero declaration according to the simplified system (once a year until March 31 for companies and until April 30 for individual entrepreneurs) and payments to the Pension Fund and the Social Insurance Fund. Submission deadlines are the same. By the way, you can also fill out a single simplified declaration form.

It is important that the tax office does not accept empty imputed tax reports (UTII). On UTII, tax calculation does not depend on income received and expenses incurred. Even if no activity was carried out and the taxpayer was not deregistered, he is required to pay tax and prepare reports. The deadline for sending the report is the 20th day of the month following the end of the quarter. Accounting statements and reporting to funds will be zero. Another important point: When preparing financial statements, you also cannot leave the balance sheet columns empty. The organization has an authorized capital, possibly funds in an account or in the cash register, and some property. With absence business transactions During the reporting period, these figures must be reflected in the financial statements.

What happens if you don’t submit zero reports?

If the taxpayer does not report on time, he will be fined. Zero reporting is no exception. Failure to submit reports will entail sanctions from the tax inspectorate in the form of monetary penalties:

1. from the organization 1000 rubles;

2. from officials from 300 to 500 rubles.

Fines are assessed for each unsubmitted payment or declaration

You will have to pay to the tax office, the Pension Fund, and the Social Insurance Fund. For example, the minimum fine for any failed declaration is 1,000 rubles, and no matter how long you delay, one day or a month, you will have to pay a fine.

Even if you have paid the fine, you must submit your reports in full.

In addition, the Federal Tax Service has the right to block the company’s current account if reports are not submitted within 10 days after the due date. The pension fund will also fine the organization for delays in reporting, but in the amount of 100 rubles, and if the calculations are not submitted for more than 181 days, then by 1000 rubles.

Is it necessary to confirm the right to zero reporting?

Typically, inspection authorities do not require additional documents to confirm zero reporting. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes inspection authorities may contact the bank where the company’s current account is located and request a cash flow statement. All the necessary information will be obtained from it.

Can a director not receive a salary?

Since contributions to funds are calculated from wages, then the question arises: the company is registered, there is one director, but there is no salary? Many organizations in which the founder is a director do not pay wages in the absence of activity.

If claims arise from regulatory authorities, you can refer to the letter of the Ministry of Finance dated September 7, 2009 No. 03-04-07-02/13, which states that if there is no agreement with the director employment contract, then the obligation to pay wages does not arise. According to Art. 273 of the Labor Code of the Russian Federation, the sole founder cannot conclude an employment contract with himself. Subsequent payments, subject to profit, will be considered dividends.

Empty balance. Is this possible? There are often situations when a company has registered but is not yet active. And if there were no transactions, then, accordingly, the balance will be empty.

But what does “empty balance” mean? Does this mean that the balance is zero, i.e. Do you only need to fill out the header in the balance sheet?

No, in principle this cannot happen. Since your very first transaction will be related to the registration of the authorized capital, which, as you know, is somehow contributed to the enterprise fund.

That is, you will have the very first wiring

D-t 75 K-t 80 = amount of authorized capital, where

The amount in account 80 is the amount of the authorized capital determined in the charter (or other constituent documents) of the organization, registered with the tax office.

The amount in account 75 is the amount of debt to the founders who created this authorized capital. This account in analytics is maintained by founders.

Those. The next entry you will have is when you enter the founder’s capital. Most often, this operation is performed simultaneously with the first. The wiring will look like this:

Dt 51, 01, 08, 10, etc. Kt 75

Thus, in principle, you cannot have an empty balance.

What does “zero balance” mean? A zero balance is a balance that reflects transactions to determine the authorized capital, but there was no further movement. Zero balance is a conventional name. You can have zero balances when you have no activity for a certain period. Those. You may have account balances, but no movement during the tax period. Those. you simply carry forward balances from the beginning of the year to the end in the same amount.

Thus, an empty balance does not imply filling only one cap. You will still have the numbers.
A situation may arise when the founders deposited money into the current account to pay for the authorized capital. You had no activity. But during the validity period of the current account, the bank debits funds from your account for Banking services. This way, even if you have no activity, you will still have expenses.

What is the result? As a result, you received losses and you have no assets. Those. in the Asset balance you have zero. But in the liabilities side of the balance sheet, the capital still remains unchanged. But at the same time, you received losses for the same amount (these are your banking services). Losses, as you know, are entered into the balance sheet with a minus sign. So even if you end up with a zero balance, there will definitely be some movement in the balance lines.

Read what the company's losses threaten.

What to submit if you have zero reporting, read

Free book

Go on vacation soon!

To receive a free book, enter your information in the form below and click the "Get Book" button.

Your email: * Your name: *

Quite often a situation arises when a company is registered, but does not actually function: startups, optimization schemes, unsuccessful businesses.

You still need to report to regulatory authorities.

You can understand that a company is not conducting business using quite understandable criteria:

• no movements on current accounts and cash transactions;
• no salaries are paid to employees;
• no trade turnover.

Where to report if there is no activity?

The organization must submit reports “on zero basis” to the tax office, the Pension Fund (PFR) and the Fund social insurance(FSS).

In the Federal Tax Service of the organization on general mode taxes send zero balance sheets and VAT and income tax returns. Moreover, VAT and profit can be replaced with a Unified Simplified Tax Return if two conditions are met:

• no movements on current accounts and cash register;
• There were no objects of taxation for replaced taxes and insurance premiums.

Organizations using the simplified system send a regular declaration to their inspectorate.

On UTII “nulevka” is prohibited (see Letter of the Ministry of Finance dated October 24, 2014 No. 03-11-09/53916). You need to deregister or pay regular tax.

Organizations submit standard reports to the Pension Fund and the Social Insurance Fund with a reduced number of sections and tables.

Individual entrepreneurs do not report to the Pension Fund of the Russian Federation and the Social Insurance Fund if they have never hired employees or registered as an employer.

Why is it important to pass zeros on time?

Firstly, for failure to submit reports to the Federal Tax Service, the current account will be blocked (for more details, see the article Blocking a current account by the tax inspectorate. Of course, if the company “died”, this is no longer important, but resale of a company with “tails” will cost more.

Secondly, there will also be fines. In the Federal Tax Service, for failure to submit a report, a fine of 1000 rubles is imposed under Article 119 of the Tax Code of the Russian Federation. Accounting and quarterly profit reports will cost less - 200 rubles for each unsubmitted report (Article 126 of the Tax Code of the Russian Federation).

In the Pension Fund of Russia, an unturned zero will cost 1000 rubles, as stated in Art. 46 of Law 212-FZ “On Insurance Contributions”. In addition, a fine may be imposed on executive in the amount of 300-500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

There will be two fines in the FSS - under 212-FZ for 1000 rubles and under 125-FZ for 100 rubles. If the delay is more than 180 days, then 100 rubles will turn into 1000.

When to take zeros and how to fill them out

Zero balance sheet

For small businesses, it is enough to submit a balance sheet and profit and loss account in an easier form. The report is called “Accounting (financial) reporting for small businesses.” The form and procedure for filling out are approved in Appendix 5 to Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66N.

The report must be submitted by March 31 of the year following the reporting year. You can submit electronic or paper forms in person or by mail. Don't forget to send a copy of your accounting reports to Rosstat. Need to fill out title page.

In fact, zero balance does not exist. At a minimum, indicate the authorized capital.

Single simplified tax return

By Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62N

Unified simplified tax return rented quarterly until the 20th day of the month following the quarter. You can submit it electronically, in paper form, or by mail with a list of attachments.

The report consists of two pages. Organizations fill out only the first page. It contains standard data (TIN, adjustment number, year, tax, OKTMO, etc.). Something interesting is that a table is filled out listing the taxes that are replaced by a single simplified declaration, in the order of the items. Tax Code. Articles are listed in the columns on the right.

Zero VAT return

The VAT return is submitted electronically by the 25th day of the month following the quarter. It looks like regular VAT, approved by Order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ-7-3/558@. If no activity was carried out at all, you only need to fill out the title page and section 1.

Zero income tax return

Available every quarter, until the 28th of the month following the quarter. Annual declaration Available until March 28 next year.

You can submit it electronically or in paper form in person or by mail. The form and procedure for filling out were approved by Order of the Federal Tax Service of the Russian Federation dated November 26, 2014 No. ММВ-7-3/600@.

Section 1 (KBK and dashes) and section 2 (dashes) are filled out on the title page, as usual.

If there were income and expenses during the year, we fill out the declaration as usual. Profit and calculated tax will be equal to zero.

Zero simplification

You can forward the report to the Federal Tax Service either electronically or in paper form in person or by mail.

The title page and section 1 (KBK, OKTMO) are filled out.

Nulevka in the Pension Fund of Russia

Reports to the Pension Fund of the Russian Federation are submitted four times a year, before the 15th of the second month of the quarter - in paper form or before the 20th - in electronic form.

The report is submitted in form RSV-1. The filling procedure was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2P.

You need to fill out the title page, sections 1 and 2.

If your employees were on leave without pay (or on other types of leave, where the code is ADMINISTER), on maternity leave, or on parental leave, then in addition to RSV-1, individual information with completed length of service and zero amounts is also submitted.

Nulevka in the FSS

The 4-FSS report must be submitted to the FSS no later than the 20th day of the month following the reporting month - in paper form or no later than the 25th day - in electronic form.

The form and procedure for filling out the report are approved by Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59.

The title page, tables 1, 3, 6 and 7 are filled out and provided.

The online service Kontur.Accounting will help you easily calculate all taxes. If you do not want to submit the report yourself, then entrust the accounting to a professional accountant