After creation, each company has responsibilities for keeping records, submitting financial statements and paying taxes. The entrepreneur should take care of this in order to comply with the requirements of the law, since significant sanctions are provided for its violation. Most often, an accountant with work experience is hired for this, who will help to competently calculate the payment to the budget and prepare reporting in the right time frame.

But what if the company has not started working yet? In this case, you still need to submit reports, including a zero balance, because for non-submission of zero reports, penalties occur, and account blocking can be applied if the inspectorate does not receive the necessary forms after 10 working days from the regulated period.

Zero accounting for 2016 means a form filled in with dashes, which is submitted to the IFTS, off-budget funds, statistics in the absence of financial activity from the organization.

Nowadays, 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 must be no taxable transactions and account movements.

At the moment, the following zero reporting is submitted:

• For all companies and individual entrepreneurs, by January 20, information on the average headcount, with 0 people in the form. If the company has just been created, then it is necessary to submit information before the 20th day of the next month after registration.
• If the company is not exempt, then a VAT declaration must be filed, even when there was no VAT activity in the reporting quarter - it was not deducted and no transactions were made to sell goods or provide services. The VAT declaration is sent only in electronic form via special communication channels no later than the 20th day of the month following the reporting quarter.
• Personal income tax (PIT) is also provided by individual entrepreneurs (not simplified). The reporting is submitted by April 30 of the next year.
• For corporate income tax, which is filed no later than the 28th day of the month next quarter.
• According to the unified 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 in form 4 - FSS and PFR in the form of RSV-1 on a quarterly basis.
• There is usually no zero declaration for UTII, since imputation assumes that even in the absence of activity, tax will have to be paid, although the courts have recently interpreted this point differently from the Federal Tax Service.

Zero balance. Sample filling

All enterprises must submit financial statements for 2016, including zero, to the tax inspectorate and Rosstat authorities within the exact deadlines for submitting reports - by March 31, 2017.

In case of untimely submission, the company will face fines for failure to submit financial statements to the IFTS of 200 rubles for each non-submitted document, in statistics the 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 are allowed to prepare simplified financial statements. Small enterprises are considered to be enterprises in 2016, where the number of employees is less than 100 people, and the revenue is no more than 800 million rubles per year. In a simplified balance sheet, there are only two forms - a balance sheet (including zero) and a statement of financial results, unlike a regular balance sheet, you do not need to fill out a cash flow statement, a statement of capital changes and an explanatory note, and the balance sheet itself is a little compressed. At the same time, one must not forget to fix the application of the simplified form in the accounting policy.

Companies that are not small businesses, including joint-stock companies, housing cooperatives, microfinance organizations, must prepare full financial statements.

The balance sheet shows financial indicators as of December 31 of the reporting past and the year before. The annual FMI 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 should at least reflect the contribution of the authorized capital, since without it the company cannot exist. If it is not fully paid, then you need to reflect the accounts receivable of the founders, but the information must be present in the balance sheet.

Consider a zero balance sheet with an authorized capital (sample below) 10,000 rubles of OOO Centavr. In the case of entering the Criminal Code in cash, the amount is indicated in the asset of the balance sheet in line 1250, if by property, then in line 1210, if the authorized capital has not yet been contributed, then the receivables are indicated in line 1230. In our example, where a zero balance of LLC is given for 2016 , funds have been deposited for the sample.

Since the principles of accounting are double entry, the same amount must be reflected in the liability on line 1300. All transactions are reflected in thousands, this must be taken into account, therefore we simply indicate 10, if the Criminal Code is 10,700 rubles, then we round and write 11.

Zero balance sheet 2016. Sample

(simplified form)

If a company does not operate, this does not mean that it is exempted from filing reports. Reporting must be submitted in any case. In this article, we will consider a list of mandatory reports for legal entities that do not conduct any activity.

List of reports for the tax office from LLC on OSNO

When a legal entity is on the general taxation system, it submits the largest number of reports in comparison with other taxation systems. Non-operating companies must file zero tax returns for the following taxes:

1. Income tax. A return with zero rates must be submitted once a quarter. The deadline for filing for each quarter is by the 28th of the month following the reporting quarter. The deadline for the annual return is March 28 of the year following the reporting year.
2. Value Added Tax. A zero declaration for this type of tax must be submitted quarterly by the 25th day of the month that follows the reporting month.

Important! If the deadline for submitting the report falls on a weekend, then it is postponed to the first working day.

Single declaration

There is another way to submit zero reports if the company is not active and not:

• Account and cash register movements;
• Objects of taxation;
• Operations to be reflected in the value added tax declaration.

This method is the filing of a single simplified declaration. It can be applied to taxpayers who are payers of income tax, value added tax, tax under the simplified tax system and unified agricultural tax. The deadline for submitting such a report is the twentieth day of the month following the reporting month. That is, instead of a declaration for the simplified tax system, VAT, unified agricultural tax or income tax, the taxpayer submits this type of declaration.

List of reports for the tax office for LLC on the simplified tax system

If a legal entity operates on a simplified taxation system, then it is obliged to report on this system once a year - to submit a declaration under the simplified tax system. The declaration is submitted based on the results of the year and must be received by the tax authority by March 31 of the next year after the reporting year. If such a company does not carry out activities, then it is still necessary to submit reports - with zero indicators.

Zero declaration for UTII

There is no zero declaration for UTII. If a taxpayer is registered as a UTII payer, then he is obliged to pay tax on imputed income. If the activity of the LLC is not conducted and it is not planned to be conducted, then it is necessary to deregister as a payer of this tax in the tax office in which the registration was carried out.

Important! There can be no zero declaration for UTII. If the taxpayer does not conduct business, then it is necessary to deregister it as a payer of this tax.

List of mandatory reports on employees in the IFTS, PFR and FSS

In addition to taxes that are calculated from the income received by the company, there are also taxes and fees for employees. For such taxes, you also need to submit zero declarations in the absence of company activities. Let's take a look at the list of required zero reports:

1. Calculation of insurance premiums - submitted on a quarterly basis, even with zero turnover and the absence of LLC activities. The deadline is 30 days after the end of the quarter.
2. 4-FSS - submitted quarterly to the Social Insurance Fund. The deadlines for the printed and electronic forms differ - the printed form must be submitted by the 20th day of the month following the reporting month, and the electronic one - by the 25th.
3. SZV-M is submitted monthly to the Pension Fund and SZV-Stazh is submitted annually to the Pension Fund. Until March 2018, taxpayers did not have such an obligation, but in March 2018 a Letter from the Ministry of Labor was issued, which indicated the introduction of the obligation to submit SZV-M and SZV-experience to the sole founder, who is the director of the LLC. Therefore, even if there is no activity, then SZV-M and SZV-Experience must be submitted to the founding director.
4. Average headcount - submitted by all taxpayers-organizations at the end of the year until January 20 of the next year.

This is the entire list of employee reporting. All of these declarations can be submitted both in printed form (with a personal visit or by mail) and in electronic form.

List of financial statements

Even in the absence of activity, it is necessary to submit financial statements to all organizations without exception. This list includes a balance sheet or income statement. Financial statements are submitted to the tax inspectorate and statistical bodies. The frequency of delivery is once a year until March 30 of the next year.

conclusions

In the absence of activity, no one cancels the obligation to submit reports by the company. It is necessary to submit declarations regardless of the presence or absence of a financial result. In the absence of submitted reports within one calendar year, the tax inspectorate can exclude the company from the Unified State Register of Legal Entities, charge numerous fines.

When a store suspends its activity, suffers losses without making a profit, “zero” reporting is sent to the fiscal authorities. What forms, to whom, when to send, depending on the type of taxation, the article tells.

1. In what case and to whom are zero reports submitted?

If the store has during the reporting period:

• there was no movement of money through current accounts;
• salaries were not paid to employees;
• there was no turnover of goods and services.

In the above situations, the company has the right to submit documents with zero data or zero reporting. Zeros are required by the tax office, pension and insurance funds.

This table clearly shows which reports can be with zero values, which are not, and will be useful for a novice entrepreneur. Next, we will consider in detail what and how to take. The easiest way is to use a special service.

2. Zero reports from VAT payers

Stores operating on OSNO, which are VAT payers, submit zero reports:

1. Tax office:

A VAT declaration, which must be submitted to the fiscal authorities in electronic or paper form on a quarterly basis (this is how LLCs listed in clause 5 of article 174 of the Tax Code of the Russian Federation have the right to report). The form is sent by the 25th day of the month following the time period for which the company reports.

The rules for filling in the "zero" are detailed in the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / 558. To put them briefly, you need to fill out the title page and the first section, putting dashes in lines from thirtieth to eightieth.

Profit tax reporting is submitted on a quarterly basis, under special conditions (for the previous year, the profit was more than 15 million, or the average staff of the team is more than a hundred people), it is necessary to report monthly. The Tax Office must receive the documents before the expiration of the month following the reporting one.

Dashes are used instead of profit values. Not only LLCs that have suspended work, but also those who have not received profit, have the right to submit a declaration filled out in this way.

The program for Biznes.Ru stores will allow you to automate accounting and tax reporting, always be aware of all mutual settlements with employees, control cash flows in the company, and your personal calendar will remind you of important events.

Instead of two documents containing dashes, the company has the right to submit a zero simplified declaration (not to be confused with the “simplified” declaration) approved by Order of the Ministry of Finance dated 10.07.2007 No. 62n.

Sample filling out a zero simplified declaration

The quarterly calculation of insurance premiums, showing the absence of payments, must be submitted. With its help, Tax Office employees weed out those who did not work from those who worked but did not pay their contributions (Letter of the Federal Tax Service of Russia dated 03.04.2017 No. BS-4-11 / 6174).

The document is handed over in electronic form, if the hired employees are less than nine, you can use the paper version. Reports must be submitted by the end of the month following the quarter for which the LLC reports. >>>

Although there are no clear instructions obliging companies to pass the "zero" 6-NDFL, most experienced accountants advise to do this. There are practical examples when the Federal Tax Service blocked the accounts of firms that did not submit a report on time, and it took up to several weeks to unblock them.

With a team of less than 25 people, paper carriers can be used, the rest - only electronic ones. A month is given for the preparation of documents, after the end of the reporting quarter. At the end of 2017, the completed form must be sent by April 2.

Annual balance sheet, profit and loss statement with explanations, appendices. Even if the company did not work, there is an authorized capital, the amount of which must be reflected in the final balance sheet. The rest of the indicators will be zero.

The last day for submitting documents reflecting last year's results of the firm's work is April 2, 2018. Do not forget to send the second copy to Rosstat.

2. Documents in the FSS:

The Business.Ru service has a wide range of possibilities for automating the work of stores. You can implement sales of any complexity in the program: maintain separate contracts, draw up acts of completed work and set up the reservation of goods. All the necessary data on purchases and sales can be uploaded to the 1C: Accounting program.

• Since last year, the FSS has received only the 4-FSS form concerning payments for occupational hazards or industrial injuries. In the absence of the above, the form is not filled out.
• Certificate and statement confirming the main type of economic activity. The official resource of Rosstat will help to fill them in correctly.

3. "Nulevki" for the Pension Fund of Russia:

• SZV-M companies that do not have hired personnel rent on a monthly basis. They have one employee - the director.
• You do not need to take SZV-STAGE.

Frequency of submission of reports with one employee:

3. Zero reports for LLC on STS

Stores that have chosen the simplified taxation system submit fewer documents than VAT payers:

1. For tax authorities they prepare:

• before April 2, a zero income tax return:

• calculation of insurance premiums (the rules are the same as for VAT payers);
• form 6-NDFL (the rules are the same as for LLC on OSNO);
• annual balance sheet.

Sotsstrakh receives from stores operating on the "simplified" system, the same reports as from VAT payers. The rules for filling in "zeroes", the terms of sending, are the same.

Do not forget to prepare a certificate for Rosstat using the official resource.

Someone is already familiar with it, but for someone this concept is new and therefore not entirely clear. Therefore, let us first explain.

Zero reporting is submitted in the event that the company (or individual entrepreneur) did not carry out its activities for some time, did not conduct business operations. That is, this is reporting with zero indicators. Perhaps you are thinking: why then take it? The fact is that, according to the law, the provision of reporting is mandatory for all business entities, even if during the reporting period they did not perform a single business transaction, never paid a salary, did not transfer a single amount to suppliers.

In any case, the state needs to be notified of the results of your work in the reporting period. Otherwise - that is, if the reporting is not provided - you risk getting a fine, and a very decent one. For this type of offense, the state punishes both the company and its manager.

Important: With zero reporting in free form, a letter is drawn up explaining why the tax payable is zero. One copy of the letter is attached to the reporting, and the other is sent to the tax office.

But let's figure it out, why in general the company may not have any receipts or expenditures on the current account?

Submission of empty (zero) tax and accounting reports

* If it is necessary to submit reports, the submission of reports via the Internet is additionally paid - 500 rubles per report.

Why can activities be suspended?

There are many reasons. For instance:

• The firm has just recently registered. She does not have orders yet, and therefore there is no movement on the accounts.
• The head or founder has changed, and the company is temporarily unable to work due to the fact that any organizational issues have not been resolved.
• There is no financial means, which is especially true for companies that sell or produce something. There is no product (raw materials, contracts), so there are no sales.
• The company simply temporarily does not work for some reason. Well, he doesn't want to, for example. In this case, the procedure is not much different from the usual one.

Important: in terms of time and labor intensity, the process of filling out and submitting zero reporting is practically no different from the same processes for ordinary reporting. Also, all data about the company (or individual entrepreneur) are filled in, the necessary codes are prescribed. The only difference is that you do not need to calculate the amount of taxes and deductions.

What taxes do you need to submit zero reporting?

• VAT. The zero declaration is submitted only in electronic form.
• Income tax. True, if the company does not calculate monthly advance payments, then zero reports do not need to be submitted.
• Personal income tax. Zero declarations are submitted in the form of 3-NDFL and 4-NDFL.
• Single tax at the simplified tax system. An important point: KUDIR needs to be conducted even with a zero tax!

There is no need to submit zero UTII declarations (since it is necessary to deregister within 5 days from the date of termination of activity) and property tax (if it simply does not exist).

And what about zero employee reporting?

If there were no payments to employees for the period, then you do not need to submit zero personal income tax declarations. It is necessary to submit reports to the FIU and the FSS, including if an economic entity has fired all its employees, but has not yet been removed from the register.

A company that has suspended its activities is also obliged to submit to tax zero accounting statements: balance sheet and statement of financial results. Of course, the balance is called "zero" conditionally, since some lines must be filled in in it. In the liability - the authorized capital, and in the asset - cash or reserves, depending on how the capital was formed. And, of course, there should be totals for the section and the actual balance.

How much does zero reporting cost?

It depends on the number of reports and their type. Submission of reports via the Internet is paid separately (if you want to do it yourself). In any case, this is an inexpensive service that will save you time for something more useful and important. For example, to establish current activities.

If you would like to ask us questions about zero reporting, request a call back or write a message using the special forms below.

Zero reporting is usually submitted by entrepreneurs and organizations that have recently registered and have not yet started working or have suspended or ceased their activities.

Experts explain what reports must be submitted to individual entrepreneurs and organizations, what penalties are provided for failure to submit zero reporting, how zero reporting changes depending on the type of taxation and the reporting period, what are the composition and timing of zero reporting.

Natalia Morozova, expert methodologist at BDO Unicon Outsourcing

All employers are required to submit a variety of reporting documents to the regulatory authorities: on income and taxes of individuals, insurance premiums, insurance experience and the number of employees. These requirements apply to both legal entities and individual entrepreneurs.

What forms of "salary" reporting exist and to which government agencies it is necessary to report?

1. Personal Income Tax Information