Is zero reporting submitted? Zero self-reporting

Changes: February, 2019

How to submit zero reporting for an LLC yourself? An enterprise that does not conduct commercial activities in the reporting period, that is, has zero turnover, is nevertheless obliged to submit a tax return to the Tax Inspectorate (FTS) in the prescribed form. Let us consider the specifics of the company’s fulfillment of this obligation in more detail.

What is a zero declaration?

A zero declaration can be understood as:

1. A standard declaration for a particular tax (profit, VAT, simplified tax system, UTII), which reflects the absence of turnover in the established way.
2. A specialized simplified declaration approved by Order of the Ministry of Finance of the Russian Federation No. 62n, issued on July 10, 2007.

A zero declaration under paragraph 2 can be submitted to the Federal Tax Service only if the company had no turnover for a particular reporting period. At the same time, it cannot be used for all periods (we will study this feature later in the article).

Let’s take a closer look at the specifics of how an enterprise operates with the specified zero declaration formats.

The procedure for submitting a standard zero return by a company depends on which taxation system it uses. Typically, this is one of the following 3 systems:

• general (or OCH);
• simplified (or simplified tax system);
• imputed (or UTII).

Let's study the features of providing zero reporting according to these tax calculation systems.

Zero reporting under OSN according to a standard declaration: nuances

If a company operates under the OSN, then its main reporting documents at zero turnover will be:

• declaration of tax paid on profits;
• VAT declaration.

The income tax declaration, which is paid if the company operates on the special tax system, can be submitted to the Federal Tax Service:

1. according to a scheme that involves monthly transfer of advance payments to the budget (the tax base is calculated based on actual profit);
2. according to a scheme that involves transferring taxes to the budget quarterly;
3. according to a scheme that involves payment of tax in the form of monthly advance payments, subject to additional payment based on the results of commercial activities in the reporting quarter.

If a company pays tax under OSN according to the first scheme, then the structure of the tax return will include:

1. When submitting a document for the reporting month at the end of 3, 6 and 9 months of the year:

• title page, information on subsection 1.1 in section 1;

The deadline for submitting documentation presented in the specified structure is the 28th day of the month following the reporting month.

1. When submitting a document for the reporting month in other reporting periods - the same documents as specified in paragraph 1, except for the appendices to sheet No. 02.
2. When submitting a document at the end of the year - all the same documents as in the case of a monthly declaration according to the scheme reflected in paragraph 1.

The deadline for submitting documentation submitted to the relevant structure is March 28 of the year following the reporting year.

If a company pays tax on the OSN according to the second or third scheme, then the declaration can be submitted to the Federal Tax Service:

1. Based on the results of the reporting quarter. The reporting deadline in this case is the 28th day of the month, which follows the reporting quarter.
2. At the end of the year. The deadline for sending documentation to the Federal Tax Service is March 28 of the year following the reporting year.

Moreover, in both cases it will have to include:

• title page;
• subsection 1.1 in section 1;
• sheet No. 02, as well as appendices No. 1 and 2 to it.

Enterprises operating under the special tax system are also required to pay VAT to the budget, accrued on revenue from the sale of goods or provision of services. If this revenue is zero, then the VAT return must nevertheless be submitted to the Tax Service by the company. The corresponding version of the declaration must contain:

• title page of the document;
• section 1.

The deadline for submitting a zero declaration in this case is the 25th day of the month, which follows the reporting quarter.

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Zero declaration under the simplified tax system: nuances

A company operating under the simplified tax system, in the absence of turnover, is nevertheless obliged to submit, as in the case of the simplified tax system, a declaration to the Tax Service. At the same time, the structure of this declaration will depend on which of the 2 types of simplified taxation system the company uses: simplified taxation system “income” or simplified taxation system “income minus expenses”.

In the first case, when tax under the simplified tax system is charged only on income, the structure of the zero declaration will have to include:

• title page of the document;
• sections 1.1 and 2.1.

In the second case - when paying the simplified tax system according to the “income minus expenses” scheme, the declaration must include:

• title page;
• sections 1.2 and 2.2.

Regardless of the “subtype” of the simplified tax system, the declaration is submitted to the Tax Service before March 31 of the year following the reporting year.

Is it possible to submit a zero declaration for UTII?

The specificity of UTII lies in the fact that an enterprise operating under the appropriate taxation system pays a fixed tax to the budget, which does not depend on the enterprise’s turnover. Thus, the UTII declaration, by definition, cannot be zero.

This point of view is also shared by Russian departments that regulate tax legal relations. Even if the LLC has zero turnover, the UTII tax must be paid by the company, and the quarterly declaration for it must be submitted on time (by the 20th day of the month following the reporting quarter).

What is a special zero declaration?

There is an alternative to the schemes for submitting a zero declaration to the Federal Tax Service that we have considered. We are talking about the application of the Unified Declaration, which was approved by Order of the Ministry of Finance of Russia No. 62n, which was issued on July 10, 2007.

This declaration was developed specifically for those cases when companies need to report to the Federal Tax Service with zero income.

The relevant document must, in particular:

• reflect the tax paid by a company with zero turnover (information about this is recorded in column 1 of the document);
• indicate the number of the chapter of the Russian Tax Code, which regulates the payment of the tax for which reporting is submitted to the Federal Tax Service (this information is reflected in column 2 of the document);
• indicate the year for which the document is being submitted (columns 3 and 4).

It should be noted that the deadline for filing a declaration under Order No. 62n may occur earlier than that established for sending the main declarations to the Federal Tax Service (those that we discussed above). Thus, for the reporting quarter, the declaration in question must be submitted before the 20th month following the corresponding quarter. While the deadline for filing reports, for example, for income tax in one of the options, is the 28th day of the month following the reporting quarter.

One more nuance: in a simplified zero declaration, you can reflect reporting only if the reporting period lasts a quarter or a year. If a company, for example, pays tax under the OSN monthly and reports on the results of each month, then it will not be able to apply the considered version of the declaration.

Thus, the use of a declaration in the form established by Order No. 62n may be justified if the owner of the LLC is satisfied with the deadlines for submitting reports to the Federal Tax Service on this declaration.

It will be useful to consider the specifics of filling out the relevant declaration in more detail.

Zero declaration under Order No. 62: filling out features

The declaration in question has 2 pages. The 1st one reflects information about taxes of organizations and individual entrepreneurs, the 2nd one - individuals (who, for one reason or another, are required to declare taxes additionally).

The director or representative of the LLC will thus fill out only the 1st page of the declaration. It must reflect:

1. Information about the organization and business:

• full name;
• OKVED.

2. Information about the document:

• type of declaration (primary - with code 1, sent for adjustment purposes - with code 3);
• number of pages in the document;
• number of sheets of attachments to the document (if any).

3. The year for which the declaration is provided.

4. Information about the department of the Federal Tax Service to which the document is sent:

• name of the Tax Inspectorate;
• Tax Inspectorate code;
• OKATO code of the municipality in which the corresponding division of the Federal Tax Service operates.

To avoid errors in the reflection of information in paragraph 4, it is advisable to first clarify the relevant information directly with the Federal Tax Service - for example, by calling there or using the resources of the Tax Service website.

5. Information about the tax for which zero reporting is submitted:

• name of the tax;
• number of the chapter of the Tax Code of the Russian Federation, which regulates the payment of the tax for which reporting is generated;
• tax period (if this is a quarter, then with code 03 and reporting period code 01, 02, 03 or 04 - according to the number of the corresponding quarter, and if this is a year, then with code 0, 3, 6 or 9 - accordingly, for the full year, 3, 6 or 9 months without reflecting the reporting period).

6. Information about the head of the business entity:

• phone number.

The date of its preparation is indicated on the simplified declaration. The document is signed and stamped personally by the head of the company.

If a zero declaration is not provided: possible sanctions

An inexperienced entrepreneur who believes that if there is no turnover in the business, it is not necessary to submit a declaration to the Federal Tax Service, may face serious sanctions from the tax authorities. These sanctions can be presented:

• a fine;
• blocking the current account.

The owner of the LLC will be fined if he does not file a declaration:

1. for income tax - by 200 rubles;
2. for other taxes (VAT, simplified tax system, UTII) - by 1000 rubles.

An LLC's account may be frozen if a declaration for any tax is not submitted, except for the tax paid under OSN. The account is blocked if the declaration is not submitted within 10 working days after the deadline for sending it to the Tax Inspectorate.

In principle, you can try to avoid or reduce the fine if, simultaneously with the declaration, you send a letter to the Federal Tax Service explaining the failure to submit reports on time. It should reflect arguments about the existence of a valid reason that resulted in the enterprise violating the rules of tax law on the provision of reporting.

It may be noted that failure to provide tax information is fined, not the declaration itself, and this is quite logical given the fact that reporting with zero turnover can be sent to the Federal Tax Service using a special simplified declaration. Which is not used, as we noted at the beginning of the article, if the company has turnover - and in this case, tax information must be provided to the Federal Tax Service through a standard declaration.

Summary “Q&A”

What is a zero declaration?

This informal term may correspond to:

• standard form of declaration (for example, according to OSN, simplified tax system, VAT, UTII), which reflects the zero turnover of the enterprise;
• a special simplified declaration - approved by Order of the Ministry of Finance No. 62n, which can be submitted instead of the standard one if the business entity has no turnover for the reporting period.

From a legal point of view, both documents are equivalent.

Is a zero return filed by an LLC for all taxes?

Yes, and failure to provide it may become a reason for the Federal Tax Service to apply sanctions to the taxpayer - in the form of fines and account blocking.

In what cases is it better to use a declaration in Form No. 62?

First of all, you need to make sure that it is suitable in terms of the timing of submission (that is, when sending it, the requirements of tax legislation for the relevant deadlines will not be violated). If the declaration meets the relevant criteria, then it may be preferable to the standard one due to the fact that:

• has a simpler structure;
• has a specialized focus - the Federal Tax Service will be clearly aware that the business has no turnover.

To draw up a simplified declaration, as a rule, it is not necessary to seek the help of competent specialists. Its structure is such that the likelihood of errors occurring when reflecting information in it is minimized.

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The company is registered, but there is no turnover? Despite this, you will still have to submit reports to regulatory authorities. Which zero reports to submit depends on the taxation system. The reporting periods, standard and zero, are the same.

It happens that newcomers to the market do not conduct business for the first time. That is, the company is registered, but there is no turnover. Despite this, such a company will still have to submit reports to regulatory authorities. Reports that do not contain cost indicators are called zero.

Which zero reports to submit depends on the taxation system. The reporting periods, standard and zero, are the same.

Zero reporting of LLC on OSNO

Being in the general regime, companies are required to submit a number of declarations: for VAT, profit, property. In addition, you need to submit forms 4-FSS, SZV-M, SZV-STAZH, calculation of insurance premiums, 6-NDFL and 2-NDFL. Accounting statements are submitted once a year.

There is a lot of reporting, but some reporting, in principle, cannot be zero. For example, there cannot be a zero SZV-M. This type of report is submitted to insured persons regardless of payments. If the company did not have any activities, and therefore no payments to employees, it will still have to be submitted.

The balance sheet cannot be zero; at least it will contain the amount of the authorized capital.

The situation is different with declarations. For all types, zero is acceptable. Usually, in a zero declaration, only the title page is filled in, and the cells in the remaining sections are crossed out.

Forms 6-NDFL and 2-NDFL are submitted by tax agents. The LLC becomes a tax agent only at the time of payment of income to the employee. If there were no payments, the LLC is not an agent. Therefore, if there is no activity in the company, 6-NDFL and 2-NDFL may not be submitted.

If during the reporting period there are no bank and cash register turnovers, and there is no taxable object, the LLC has the right to submit a single (simplified) declaration. This type of report replaces declarations for several taxes at once. At its core, a simplified declaration is zero, since it does not contain tax amounts.

Zero reporting for LLC in special mode

LLCs under special regimes are exempt from a number of taxes. They do not need to submit a VAT or profit return.

LLCs using the simplified tax system report their income and expenses to the tax service in their declaration under the simplified tax system. If no activity was carried out, you need to submit a zero declaration under the simplified tax system. The deadline for submitting a zero is until March 31. Zero reporting for 2018 is sent to the Federal Tax Service by March 31, 2019.

Also, simplified workers must submit zero reports in Form 4-FSS and calculations of insurance premiums if there have been no payments.

LLCs submit an imputed tax return on UTII. Companies pay tax regardless of whether there was activity or not. Therefore, even in the absence of activity, you cannot submit a zero UTII declaration.

Responsibility

Filing zero reporting is mandatory in most cases. If you fail to submit a zero report, the company will be fined for each type of report not submitted. The fine for LLC will be 1,000 rubles. In addition, the official will also be fined 300-500 rubles.

Failure to submit zero reports on time may result in the blocking of the company's current account.

The Federal Tax Service or funds may request an explanatory letter from the LLC. In it, the company must explain why the activity is not carried out.

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Taxes and reports on OSNO

New VAT return from 2019

Starting from January 1, 2019, new rules for paying value added tax are in effect. The changes also affect the form of the submitted declaration. First of all, they are related to the introduction of a new VAT rate of 20%. Familiarize yourself with the procedure for filling out the form, as well as the deadlines for submitting it to the tax office in 2019.

If a company does not operate, this does not mean that it is exempt from reporting. Reporting must be submitted in any case. In this article we will look at the list of mandatory reports for legal entities that do not conduct any activities.

List of reports for the tax inspectorate from LLC on OSNO

When a legal entity is on the general taxation system, it submits the largest number of reports compared to other taxation systems. Companies that do not operate must file zero returns for the following taxes:

1. Income tax. A declaration with zero indicators must be submitted once a quarter. The deadline for filing for each quarter is the 28th day of the month following the reporting quarter. The deadline for the annual declaration 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 before the 25th day of the month following the reporting month.

Important! If the deadline for submitting a report falls on a weekend, it will be moved to the first working day.

Single declaration

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

• Movements on accounts and cash desk;
• Objects of taxation;
• Transactions to be reflected in the value added tax return.

This method is the submission of a single simplified declaration. It can be used for 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 under the simplified tax system, VAT, unified agricultural tax or income tax, the taxpayer submits this type of declaration.

List of reports for the tax inspectorate for LLCs on the simplified tax system

If a legal entity operates on a simplified taxation system, then it is obliged to report once a year under this system - 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 before March 31 of the following year after the reporting year. If such a company does not operate, then reports still need to be submitted - with zero indicators.

Zero declaration on UTII

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

Important! There cannot be a zero declaration on UTII. If the taxpayer does not conduct business, then it is necessary to deregister as a payer of this tax.

List of mandatory reports on employees to the Federal Tax Service, Pension Fund and Social Insurance Fund

In addition to taxes, which are calculated on the income received by the enterprise, there are also taxes and fees for employees. For such taxes, you also need to submit zero returns in the absence of company activity. Let's look at the list of mandatory zero reports:

1. Calculation of insurance premiums is submitted quarterly even if there is zero turnover and there is no activity of the LLC. The deadline is 30 days after the end of the quarter.
2. 4-FSS - submitted quarterly to the Social Insurance Fund. Submission deadlines for printed and electronic forms differ - the printed form must be submitted by the 20th of the month following the reporting month, and the electronic form 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 not carrying out activities had no such 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 for the sole founder, who is the director of the LLC. Therefore, even if there is no activity, then the SZV-M and SZV-Experience must be submitted for the founding director.
4. Average headcount - submitted by all taxpayer organizations at the end of the year until January 20 of the following year.

This is the entire list of employee reporting. All these declarations can be submitted either in printed form (in person or by mail) or electronically.

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 the balance sheet or profit and loss statement. Accounting reports are submitted to the tax office and statistical authorities. The frequency of delivery is once a year until March 30 of the following year.

conclusions

In the absence of activity, no one cancels the company’s obligation to submit reports. It is necessary to submit declarations regardless of the presence or absence of a financial result. In the absence of submitted reporting within one calendar year, the tax office may exclude the company from the Unified State Register of Legal Entities and impose numerous fines.

The situation when the question arises about how to submit a zero report to the tax service arises quite often, and this is due to the trends of the domestic market and its unstable conditions. There are situations in life when, in fact, an enterprise operates only on paper, but as a result of its existence, it receives neither income nor expenses, and, therefore, does not pay any taxes.
In this scenario, taxpayers, especially those who work on a simplified taxation system or are individual entrepreneurs, believe that it is not worth submitting reports with zero figures to the Federal Tax Service. But this is not correct, and such a situation can lead to disastrous results, including the collection of fines.

Zero reporting: what is it?

What is zero reporting? This is the tax and accounting reporting that is compiled with zero values. Therefore, if all zero values ​​are present, then no cash transactions or flows occurred at the enterprise during the reporting period. At the same time, there is a difference in the composition of zero reporting for those who work on the simplified taxation system and on the general system.

Composition of zero reporting for enterprises operating under the general taxation system:

• VAT declaration. The reporting period is a quarter, therefore, even in the absence of cash flows and turnover related to VAT, the company must submit this form quarterly. The deadline for submitting the document is the 25th day of the month following the quarter;
• Declaration of property. Also available for rent every quarter. Zero reporting is submitted when the enterprise does not have its own or leased property on its balance sheet;
• Income tax return. Enterprises using the common system submit documents every quarter, so they will have to report to the fiscal authorities 4 times a year;
• Document on insurance premiums, which is submitted to the tax authorities every quarter by the 20th day of the month following the quarter.

In addition to the fact that there is a tax return, you should not forget about the financial statements, which include a balance sheet, a cash flow statement, a statement of authorized capital, and Notes to the statements. To the delight of taxpayers, financial statements are prepared solely based on the results of the reporting year and are therefore submitted once a year. The deadline for submitting financial statements is March 31 of the following year.

But you should know that the state provides simplified form for filing a declaration for those who did not have any account transactions at the end of the reporting period, etc. – this is the opportunity to submit a single simplified form for income tax and value added tax.

The deadline for submitting such a simplified form is until the 20th day, which follows the end of the reporting quarter. The number must be remembered, since many taxpayers submit the simplified form before the 25th. For 5 days of delay they will be charged a fine.

Attention! This right is automatically lost if at least 1 ruble is credited to the enterprise’s account at the end of the reporting period.

And even if such a transfer is erroneous, it will be very difficult to prove this to the Federal Tax Service. In this case, you will have to fill out a full declaration form - separately for income tax and separately for VAT.

And if everything is clear with the usual form of taxation, then what about enterprises operating on a simplified taxation system ? It all depends on whether such an enterprise has hired employees or not.

If the company has employees, then even if there are no monetary transactions in the company’s accounts, it must submit the following forms:

1. An empty declaration of a single form with zero indicators in a simplified form. Please note that recently the simplified declaration form has been slightly changed, so it is necessary to use only new forms with current OKVED documents;
2. Reports to the Pension Fund in the form SZV-M.

As for deadlines, reports to the Pension Fund, regardless of whether the company makes a profit or not, must be submitted by the 15th day following the reporting month. Please note that reports to the Pension Fund are submitted monthly, not quarterly.
As for the deadlines for filing a single declaration, it is submitted exclusively for the year and before March 31 for enterprises and until April 30 for individual entrepreneurs.

Also, while studying the issue of zero reporting, I would like to draw attention to the features of filling out financial statements with zero indicators. Filling out balance sheets and other forms simply indicating the details, and putting “0” in other columns, is prohibited or, at least, suspicious. Each company must have its own authorized capital, otherwise without it it would be impossible to register the company and register it. In addition, each company must have some balances of finished products, work in progress, etc. on its balance sheet. Therefore, a zero balance sheet and a statement of capital very often confuse inspectors and force them to take a more careful look at the issue of studying the reporting documentation.

The only controversial issue that is still being discussed by fiscal authorities and business representatives is the following: Do I need to submit a zero UTII return? This is due to the fact that according to the Tax Code, filing a declaration for such a tax is not provided at all, but the tax authorities believe that it is necessary to file it. The question remains open, but it is better to submit than to be obliged.

Submission of zero reporting

How to submit zero reporting and are there any special programs for preparing such reporting?
We remind you that many automated accounting programs contain forms that require filing a zero declaration according to a simplified scheme. In addition, it is worth remembering that when filling out such a document manually, it is imperative to put dashes in the empty cells and not leave the space empty.

You can submit zero reporting in the same way as any other:

1. Directly to the territorial division of the Federal Tax Service;
2. Any postal operator;
3. Using the Internet and special telecommunication channels.

Responsibility for failure to submit reports

A completely logical question arises: what is the responsibility for the fact that reports are not submitted on time? Responsibility is provided, although in most cases it does not scare violators.

At the moment, the most common forms of liability are:

• Collection of a fine of 1000 rubles from the organization itself;
• 300-500 rubles are collected from the official who is responsible for such submission of documents.

But you shouldn’t delude yourself too much and systematically violate the Law. Such rules usually apply to those who have violated the Law one or more times. But if such a violation is repeated systematically, then the Federal Tax Service has all the powers to block the company’s current accounts. She has this right only after the expiration of the 10 day period.
Thus, it turns out that it is necessary for everyone to submit zero reporting, and even for those who did not take any action at all during the reporting period. It is necessary to remember the penalties that may be applicable to the taxpayer and the liability that the legal entity bears.

When do you need to take the very first “zero” test after opening a company?

You submit your first reports for the quarter in which you registered. Let's say you registered on March 20, then you need to submit zero reports for the 1st quarter. Please note that if the date of registration falls on the last day of the quarter, it is mandatory to submit a zero.

Look in the state registration certificate for the date of registration. From this date you formally started work. Even if you haven’t actually started doing business yet, the tax office, the Pension Fund of the Russian Federation, the Social Insurance Fund and Rosstat are already waiting for your reports.

Is it necessary to return zero if the current account has not yet been opened?

From the nearest reporting date after the state registration, you are required to provide reporting. Whether you opened a current account or not does not matter. By the way, many companies operate without a current account - they only use cash registers. Thus, the date of opening the current account does not affect the submission of zero reporting.

Who is required to submit zero reporting electronically?

Since 2014, companies and individual entrepreneurs under the general regime are required to submit VAT returns exclusively in electronic form via telecommunication channels (TCS). Otherwise, the report is considered not submitted and the taxpayer faces a fine or blocking of the current account.

However, if you have had no movements on your current account at all, you can submit a single (simplified) tax return on paper (not to be confused with a return under the simplified tax system).

The single declaration replaces the income tax and VAT declarations. Only companies that have no activities can submit a simplified declaration, that is, zero reporting.

Important! You can submit a single (simplified) declaration on paper only if you are 100% sure that there have been no movements on the account. If, for example, the bank wrote off a commission, the VAT return must be submitted electronically.

Once the inspectors receive the paper statements, they will send a request to your bank. If it turns out that there were movements on the account, they will issue a fine and may also block the account. Therefore, if you have an OSN, it is safer to immediately submit reports to the Federal Tax Service electronically.

Will the reporting be zero if the bank has written off the commission?

A situation often occurs when a current account has already been opened, and the bank writes off a commission according to the tariffs. In this case, reporting will no longer be zero. And you need to make one of two possible decisions.

Include bank fees as expenses. In this situation, reporting will not be zero, despite the lack of income for the quarter. You will have a loss on your tax return and financial statements.

Do not include bank commissions as expenses. You have the right not to include bank commission expenses in your reporting.

Then you can submit zero. In this case, you will not have to explain to the tax authorities where the loss came from. In addition, submitting a “Zero Report” through us is cheaper.

Will the tax office ask why there was no activity?

It is important for the tax inspectorate that reporting is submitted on time and in full. But what data it contains - zero or non-zero - does not matter.

If a company is registered and does not submit any reports, this threatens:

• account blocking;
• calling the general director to the tax office;
• imposing a fine on the company and personally on the CEO.

What happens if several zero years have not been passed?
reports?

The risks and consequences here are the same as for failure to submit zero reports. Only for each set not submitted, fines will be multiplied by the corresponding number of missed reporting periods. It’s better to resolve this issue as soon as possible, especially since we provide a penalty for ordering several sets at the same time.

How can you submit zero reporting yourself?

You can choose one of two options.

By mail, with a list of attachments. We will prepare all the necessary reports for you. All you have to do is print it out, sign it and mail it to the nearest Russian Post office.

We will send a list of investments along with the reporting by email. The inventory contains a list of all reports. And also the address where you need to send your zero reporting.

Note! Postal employees must put a stamp that looks like this. The stamp contains information about the date the reports were sent. It is with this number that your zero reporting is considered submitted. The inventory of investments must be kept together with second copies of the statements for at least 5 years.

This method has one drawback. Due to the fault of the post office, reports may not arrive on time. However, if you have a list of attachments with a mail mark, you can easily prove that the claims of government authorities are not justified.

One more piece of advice - in addition to listing the investments, you can send the statements with receipt of receipt. Get the form from the post office. Here's a sample.

Receipt of delivery means that your letter will be delivered personally to the addressee, about which government employees. authorities will put their signature. This notification will be returned to you with a signature. This is 100% proof that the inspectors received your zero reporting.

The inspector personally takes it into his own hands. If you choose this method, you personally or your representative will have to go to the tax office and funds to submit zero reporting.

If you submit reports for a legal entity, anyone can be a representative. A simple power of attorney from the head of the company will do. But representatives of individual entrepreneurs need a notarized power of attorney.

The advantage of this method is that you will be sure that you have accepted zero reporting. What the inspectors will put a stamp on your copy.

The disadvantage is that you will have to spend a lot of time traveling to the desired institution and standing in line.

If you don’t want to go anywhere and send anything yourself, order a package. This includes submitting zero reports on our own.