How to fill out a Declaration UTII UI

According to Russian Legislation, all enterprises and individual entrepreneurs are obliged to report to tax authorities about his income. There are different types of taxation, but the most convenient and popular among entrepreneurs is the single tax on imputed income (UTII), under which falls the greatest number of categories of entrepreneurial activity.

Rules of submission of the Declaration UTII

According to the rules, you need on a quarterly basis to submit a Declaration imputed income to the tax office and pay the advance payments to the budget in accordance with the calculations presented in this document. Prepare and submit a Declaration of ENVD on the official website on, it will need to assure the personal document with an electronic signature.

In addition, there are numerous agencies offering their services in the delivery of tax statements. In this case, it is necessary to issue officially certified by a notary power of attorney. Submission of declarations provided only in the electronic version, fill it out manually and personally to bring to the tax office is impossible. However, the Declaration will not make special difficulties, if the entrepreneur decides to do it yourself. The help can come from a variety of online services, clearly demonstrating how to complete sections of the document.

How to fill out a Declaration

In the form of the document provides for the filling of the title page and three sections:

The cover sheet, in the appropriate fields you need to specify default information about the entrepreneur: full name; INN; ORGN; contact phone number; a tax authority; OKATO code; reporting period.

- Part 1 – the size of the imputed income amounts payable to the budget;
- Part 2 – designed to calculate this amount;
- Part 3 – calculation of the amount of imputed income for the tax period.

How to calculate the amount of tax on imputed income?

It should be remembered that according to the Order FNS of the RF № MM-7-3/13 dated 23.02.2012 not allowed filing zero tax returns of PT. To calculate independently the amount of imputed income, you need to know the underlying profitability of its activities. To help can article 346.29 NK the Russian Federation, where the appropriate table need to find the line of this indicator its activity.

The next stage of the calculation – will need to multiply the value of basic profitability on the physical indicator (in m2; HP, etc.), the deflator coefficient K1. Its value is set annually by the Ministry of economic development of Russia, to clarify the figure on the official website of the Department.

In addition to K1, the local authorities introduced a correction factor K2. The mechanism of its development is described in the relevant article of the tax code, it is intended to reflect the real factors affecting the amount of income entrepreneurs who pay the imputed income.

Thus, the calculation of the amount of imputed income under the formula: BD*physical index*K1*K2.

To reduce the size of the imputed income payable to the budget, timely made insurance contributions to the pension Fund: if the employer pays them in good faith on a quarterly basis, these amounts are counted, allowing to save on payment of ENVD.

When an employee the IRS will accept a document for processing, the program will generate a Protocol for receiving data, which can be printed and attached to their paper statements. For false Declaration UTII correction is provided for data, but this capability will not appear until after the tax officer will check it, will discover a mismatch and send the PI a notification.