Filing a "zero" tax return (нулевая декларация) is essentially telling the tax office, "I'm still here, but I didn't make any money this period." Even with zero income, skipping this step can lead to blocked bank accounts and fines.
It proves your business is still active and registered, even during a lull.
Companies and IPs on the general system must use form KND 1151001 , usually via an electronic document operator like T-Bank (formerly Tinkoff) Business . Quick Tips for Filling: Fill the Title Page: This is mandatory. skachat blank nulevykh deklaratsii
Did your business take a breather this quarter? No sales? No expenses? You might think that means you have nothing to report.
You need form KND 1152017 . You can fill it out directly in the FNS Personal Cabinet or download it from Astral.ru . Quick Tips for Filling: Fill the Title Page:
For 2025/2026, IPs on USN generally have until April 25 (or the next working day if it's a weekend) to file their annual return Tochka Bank.
Don't trust random file-sharing sites. Always use official sources to ensure you have the latest 2026 versions: No expenses
Even a zero return filed late can cost you a minimum fine (usually around 1,000 rubles).