Tax period 2. Codes of tax reporting periods. Reporting period for VAT

The current legislation of the Russian Federation obliges persons with physical or legal status to make tax payments to the state treasury. Eligible citizens are given a certain amount of time to pay the fees.

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In this article, we will cover the following information:

• What is a tax period?
• what types does it include?
• tax period 22, which quarter is this;
• consider the features of UTII, VAT and payment of income tax.

What it is

The time allotted for the payment of a particular state fee is called the tax period. The definition of the corresponding concept is given by Article 55 of the Tax Code of Russia. The first paragraph states that the period for payment may be one calendar year or another amount of time provided for in this regulatory framework.

When the period ends, at the end of it, the employees of the Federal Tax Service of the Russian Federation calculate the amount of the fee (payable) and the base (for what) with the declaration (reporting document on the person's income).

NP can be from one or more terms. For example: the fee is paid not once, but three times in 1 calendar year.

The Tax Code states that if an enterprise was opened between December 1 of the current year and December 31 of the next year, then the deadline for paying the federal fee will be the interval between the moment of its creation and the same day, but next year. Example: an entrepreneur in 2019 will make tax payments for 2017.

At the end of the enterprise's activities before the end of the current year, the tax period is the interval: opening - closing day.

What are the types

Relevant terms include five types:

• 1 month;
• quarter;
• half a year;
• 9 months;
• 1 year.

It is calendar days that are taken into account to determine the amount of money for payment. Everything counts: weekends, holidays and weekdays. A quarter is three months. There are four such periods in a year (they give a total of 12).

Code 22 is which quarter

When the owner of the enterprise submits a declaration, he indicates a special code. It always consists of two digits, starting with 01 and ending with 99.

The codes are necessary for tax inspectorate employees to simplify the determination of the appropriate base (characteristics of a particular object of taxation) and the calculation of the amount of the fee.

The payer must carefully consider their selection before entering into the documentation. Errors result in the refusal of the operation.

The classification of the distribution of identifiers to taxpayers contains 8 sections:

• documentation issued on a monthly basis (from January to December, 01 - 12, respectively);
• declarations, which are submitted quarterly (from 1 to 2 quarters, 21-24);
• annually, only one code - 34;
• on an accrual basis from the beginning of the new year;
• for taxpayers belonging to a consolidated group;
• codes for securities that are issued within the framework of an investor partnership;
• reorganization or liquidation of an enterprise;
• other documentation. There are three codes here:

Code 22 refers to the second section and indicates quarter-2. Two-digit ciphers are found both in declarations and in payment documentation. They are placed in specially designated places. The first digit means that a particular tax is levied by quarters, and the second indicates their number.

Taxpayers have misconceptions regarding the concepts of "Code" and "Field". The latter is also available in payments. The field "22" was introduced in 2014, on March 31st. In payment documents, the corresponding columns contain unique identifiers of payments or accruals (UIP or UIN, respectively).

In the field, the numbers are entered when a person is assigned a fine, penalties or debts. In case of their absence, “0” is put in the column. Field "22" is not related to reporting on the periods of payment of fees by the Federal Tax Service of the Russian Federation! The code is placed on the title page.

Individual entrepreneurs who have chosen a simplified taxation system use the designations of cumulative totals: quarter, 6, 9 months and year. 95 and 96 when changing the type of payment and liquidation, respectively. In such cases, "21-24" also does not fit.

VAT

In this case, "22" goes as KVO. Operation type code. The payment of VAT (value added tax) is provided for in Article 163 of the Tax Code of Russia.

It is produced quarterly. 22 KVO is responsible for chargebacks on an advance basis. If it is a matter of reporting, then the corresponding code still refers to quarter II.

ENDV

There is a nuance here regarding the term for paying a single tax on temporary income. It must be paid by the 20th day of the month following the quarter. In fact, the deadline is 25. In the corresponding case, the code 22 is indicated in the document issued for the second quarter.

When liquidating an enterprise, it is forbidden to enter standard code numbers (21-24)! In the corresponding case, the 1st quarter is encrypted as 51, the second - 54, the third - 55, the fourth - 56. A special application is included in the declaration set. It contains a checklist to help you avoid mistakes.

income tax

Fees withheld from the income of organizations are subject to regulation 1 of paragraph 2 of article number 285. It states that corporate income taxes are paid both annually and quarterly.

In the first case, 34 is entered, and in the second, the standard code is 22. Individuals declare for personal income tax. When reporting to the CGT, the cipher corresponding to quarter II is not set.

Individual entrepreneurs and organizations (LLC, CJSC, LLC) are required to pay taxes. To facilitate their work, employees of the Federal Tax Service use special codes developed taking into account the current regulatory framework.

There are five types of tax periods, each of them is tied to the type of payments. The quarterly fee is numbered with codes: 21, 22, 23 and 24. A table with codes is attached to the procedure for filling out the declaring documentation so that the designer can double-check the entered data.

The tax and reporting period for VAT is the timing of accrual and submission of reports on value added tax, one of the main sources of replenishment of the budget of the Russian Federation. Let's figure out what the calculation rules are, what is the tax period for value added tax, how often taxpayers submit reports and in what order they are compiled.

Rules for calculating and paying VAT

The rules by which value added tax is calculated and paid are prescribed in Chapter 21 of the Tax Code of the Russian Federation. Taxpayers are organizations and individual entrepreneurs. The objects of taxation are:

• sale of goods, works, services on the territory of the Russian Federation;
• construction and installation works and transfer of goods and services for own needs;
• import of goods into the customs territory of the Russian Federation.

The tax base is defined as the cost of goods, works, services.

Article 164 of the Tax Code of the Russian Federation There are three tax rates: 18%, 10% and 0%. From 01/01/2019, the basic rate of 18% has been increased to 20% (303-FZ of 08/03/2018). The other two rates will continue to operate without changes.

Organizations and individual entrepreneurs applying special taxation regimes (STS, UTII, PSN) are exempted from the obligation to pay VAT. Also, in a declarative manner, organizations and individual entrepreneurs whose income for the previous two months did not exceed two million rubles can receive an exemption.

What is the tax and reporting period for VAT

According to article 163 of the Tax Code of the Russian Federation, the tax period for VAT is a quarter for all categories of payers. Since a quarter is recognized as a tax period for VAT, taxpayers determine the tax payable on a quarterly basis. Since the beginning of the year, this fiscal fee is not determined on an accrual basis.

The value added tax calculated for the quarter shall be paid in three equal installments. Transfers must be made before the 25th day of each of the three months following the reporting quarter.

For example, when transferring tax for the 1st quarter in the amount of 300,000 rubles. must be paid:

• 100 000 rub. — until April 25;
• 100 000 rub. — until May 25;
• 100 000 rub. - until June 25.

Taxpayers, according to article 174 of the Tax Code of the Russian Federation, submit a declaration to the IFTS after the expiration of the tax period. Thus, for a given fiscal payment, the reporting period is equal to the tax period.

Rules for the preparation and submission of reports

The VAT tax period is set as a quarter. It is with this frequency that VAT reporting is submitted to the FTS inspectorate at the location of the taxpayer. T

The declaration form is established by the Order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3 / [email protected]. The report form consists of a title page and 12 sections. If there are taxable transactions, the following must be included in the declaration:

• title page;
• section 1 - the amount of tax payable;
• section 3 - calculation of tax payable;
• section 8 - information from the purchase book;
• section 9 - information from the sales book.

The remaining sections are included in the report as necessary, if there are corresponding operations.

Data on the time period for which the report is provided is given on the title page of the declaration in coded form. Their full list is given in Appendix 3 to the Procedure for filling out. Commonly used codes are given in the table.

Since the tax period for VAT is a quarter, the declaration should be submitted to the IFTS no later than the 25th day of the month following the reporting quarter. It is provided only in electronic form through telecommunication channels.

In paper form, only persons who are not taxpayers, but who are entrusted with the obligation to submit a report, can submit a report. For example, agents or commission agents who include in the declaration only information from the logs of received and issued invoices in the interests of other persons.

Some of the information on the title page of the income tax return is indicated in coded form. This is the period for which the declaration was drawn up, and the “number” of the IFTS in which the declaration is submitted, and some information about the taxpayer himself.

Period code in income tax return

This code (Appendix No. 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N MMV-7-3 / [email protected]) allows tax authorities to determine for which specific period the payer submitted a declaration. Moreover, for ordinary organizations and responsible participants in the consolidated group of taxpayers (hereinafter referred to as the CTG), different codes are provided.

Special period code

In addition to codes for standard periods, there is a period code "50". It must be set if an organization that is being liquidated or reorganized submits a declaration for the last tax period.

What other information is reflected in the codes in the income tax return

In the income tax return (approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3 / [email protected]​) The following information is to be encoded:

• the name of the inspection to which the declaration is submitted. For example, if you submit reports to the Federal Tax Service of Russia No. 14 for Moscow, then the code “7714” is put in the declaration;
• information about your belonging to a particular inspection. Suppose your company, not being the largest taxpayer, submits an income tax return at the place of registration of the organization itself. In this case, you need to put the code "214" ("At the location of the Russian organization that is not the largest taxpayer"). And if, for example, you submit a declaration at the place of registration of your separate subdivision, then the code “220” (“At the location of the separate subdivision of the Russian organization”);
• data on reorganization/liquidation. For example, if the declaration is submitted by a company terminating its activities, then “0” (“Liquidation”) is put in the corresponding cell of the title page of the declaration;
• information about who signs the declaration: the payer himself (code "1") or his representative (code "2").

"Tax period code" - this phrase is familiar to professionals related to taxes. Our material will help to understand this encoding and will allow you to reflect the code indicating the tax period in the declarations without errors.

Tax period codes

Tax period codes

Tax period codes for declarations can consist of a wide variety of digital combinations: 01, 31, 34, 24, etc. They encode information about the tax period established by tax legislation for each tax.

IMPORTANT! The tax period is a calendar year or other period of time, after which the tax is calculated and paid (clause 1, article 55 of the Tax Code of the Russian Federation).

Tax period codes of the VAT declaration: 21, 22, 23, 24

The tax period in the VAT return is indicated most often by the numbers 21, 22, 23 and 24. They are affixed in accordance with Appendix 3 to the order of the Federal Tax Service of Russia dated 10/29/2014 No. ММВ-7-3 / [email protected], which for the tax periods of 2017-2018 is applied as amended on 12/20/2016.

The numbers in the tax period code in the VAT return indicate the following: the first digit of the code is a number, which is always 2, and the second digit changes depending on the quarter number. For example, 24 is the VAT return for the 4th quarter.

Similar codes are used in tax declarations, the reporting periods for which are a quarter. In addition to VAT, such taxes, for example, include water (Article 333.11 of the Tax Code of the Russian Federation) or UTII (Article 346.30 of the Tax Code of the Russian Federation).

Read more about how to fill out a VAT return. “What is the procedure for filling out a VAT return (example, instructions, rules)” .

"Profitable" report with codes 21, 31, 33, 34

The code 21 reflecting the tax reporting period in the income tax declaration is similar to the quarterly tax coding considered in the previous section and means the report for the 1st quarter. The number 31 is put down in the semi-annual declaration. The code 33 denoting the tax period in the income tax declaration indicates that the information reflected in this document refers to the reporting period from January 1 to September 30 (for 9 months), and the tax period 34 is entered in the annual "profitable" declaration.

These ciphers are not used by all taxpayers who draw up a "profitable" declaration. Firms paying monthly advance payments on actual profits use a different coding: 35, 36, 37, etc.

Such encryption of the tax period of a “profitable” declaration is provided for in Appendix 1 to the procedure for filling out a declaration, approved by order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3 / [email protected]

For information on the deadlines for filing a profit declaration, read the article What are the deadlines for filing income tax returns? .

Read the following articles on how to fill out an income tax return correctly:

• “What is the procedure for filling out an income tax return (example)”;
• How to fill out an income tax return for the year?

Tax period code in the payment: field 107

The tax period code is indicated not only in declarations, but also in payment orders for transferring tax payments to the budget. Field 107 is intended for this.

In contrast to the 2-digit tax period codes in declarations, the “payment” tax period code consists of 10 characters. Its composition:

• the first 2 characters indicate the frequency of tax payment in accordance with tax legislation (MS - month, KV - quarter, etc.);
• the next 2 characters are the number of the month (for monthly payments from 01 to 12), quarter (for quarterly payments from 01 to 04), half-year (for semi-annual payments 01 or 02);
• in 7-10 characters - an indication of the year for which the tax is paid.

For example, in field 107, the tax period may look like this: "Q.01.2018" - this means tax payment for the 1st quarter of 2018.

For more information on specifying the tax period in a payment order, see the article "How to indicate the tax period - 2018 in a payment order?".

In addition to the tax period code, other codes are also used in payment orders for paying taxes, for example, the KBK budget classification code. About in which field of the payment order you need to indicate it, where to get information about the correct CSC and what are the consequences of its incorrect indication, read in the materials:

• "Deciphering the BCC in 2017-2018 - 18210102010011000110, etc.";
• "Fill in field 104 in the payment order (nuances)."

Tax period 50 - what is it?

Code 50 is affixed in tax returns for income tax, property tax, according to the simplified tax system of a liquidated or reorganized company. It means that the declaration is submitted for the last tax period for this company (unless other codes are provided for in the procedure for filling out tax returns).

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Anyone who has had to fill out standard reporting forms has already come across four-digit ciphers that stand apart from the names of rows in tables. These are accounting codes. They are needed, first of all, by tax authorities in order to automatically process huge amounts of data that come to them with documents. Special programs allow you to read them and analyze the information in a matter of seconds.

Digital codes are determined by the Order of the Ministry of Finance of the Russian Federation No. 66-n of 07/02/2010.

In this article, we will talk in more detail about the main codes used in standard forms of accounting reports.

Reporting line codes

They encrypt all information about the organization. They are put down directly in the reporting tables themselves. In Appendix No. 4 to Order No. 66-n, each code is linked to a separate report form.

Under the general accounting system, companies fill out 6 forms, and, accordingly, apply 6 types of codification:

- balance sheet. The line code has the form 1ХХХ;
— report on financial results: 2ХХХ;
— statement of changes in equity: 3ХХХ;
— cash flow statement: 4ХХХ;
— appendix to the balance sheet 5ХХХ;
— report on the intended use of funds 6XXX.

Inside each report there are sections, they are encrypted in the second line of code.

Example: section 2 of the balance sheet is called "current assets", and the lines in it begin with 12XX. Or the gross profit calculation section on Form No. 2: 21XX.

Subsections are encrypted in the third digit of the code.
Example: subsection "reserves" of the section "working capital" of the balance sheet - 121X.

The fourth, last digit of the code details the information in the subsection:
Example: the line "raw materials and materials" of the subsection "Stocks" has the code 1211.

As you can see, the structure has a clear construction logic, and is easy to use.

Companies using simplified accounting in their activities use the same coding.

Accounting period codes in 2018

The vast majority of legal entities submit financial statements once a year. For them, the reporting period code on the title page is always "34". But there are organizations that are required to report quarterly. For example, insurance companies. Codes for quarterly reports are provided:

• for the first quarter - "21";
• for the first half of the year - "31";
• for nine months - "33"

In the event of liquidation or reorganization of an enterprise, ciphers are provided:

• "94" - for interim reports;
• "90" - for the final report.

Codes of tax reporting periods in 2018

There are also two-digit codes in tax returns. Each period has its own codes, which have a two-digit case.
Income tax is considered a cumulative total and the codes will be as follows:

• 1 quarter - "21";
• 1st half - "31";
• 9 months - "33";
• year - "34". VAT is calculated quarterly, and the ciphers are different:
• 1 quarter - "21";
• 2 quarter - "22";
• 3 quarter - "23";
• 4 quarter - "24".

When submitting declarations in the process of reorganization or liquidation of an enterprise, code 50 is used. The first digit 5 ​​in the code always means for the tax authorities that this is the last reporting of the company.

Period codes for USN

The reporting period is a year, which means that the code “34” is always indicated in the ordinary declaration.

In special cases, codes apply:

• "50" - liquidation or reorganization;
• "95" - the last period before switching to another mode;
• "96" - the last period for the termination of business activities.

Period codes for UTII

Reports are submitted once a quarter, so the codes will be as follows:

• 1 quarter - "21";
• 2 quarter - "22";
• 3 quarter - "23";
• 4 quarter - "24".

Other codes

In addition to those listed, the following codes are affixed in the declarations:

• place of submission of the declaration;
• forms of reorganization (liquidation);
• method of submitting the declaration (in paper, electronic form, etc.);

The list of codes that must be entered in the declarations can be found in the relevant Orders of the Ministry of Finance:

• No. ММВ-7-3/ [email protected] dated October 29, 2014 - for VAT;
• No. ММВ-7-3/ [email protected] dated October 19, 2016 - for income tax;
• No. ММВ-7-21/ [email protected] dated March 31, 2017 - for property tax;
• No. ММВ-7-3/ [email protected] dated February 26, 2016 - according to the simplified tax system;
• No. ММВ-7-3/ [email protected] dated 07/04/2014 - according to UTII;
• No. ММВ-7-11/ [email protected] dated December 24, 2014 - according to 3-personal income tax.

It is not at all necessary to delve into the codes in order to correctly fill out the reports. Become a user of the My Business service and the system will do everything for you.

The database of the service contains all the most up-to-date information, so you can be sure that the documents will be drawn up in accordance with the latest legal requirements for your taxation system.

By registering with the service, you will be able to:

1. Do your own bookkeeping. You will enter transactions, and the system itself will post them into accounts, calculate taxes and generate reports.
2. Send declarations and other reports to recipients directly from your personal account. We make an electronic signature for our users free of charge.
3. Make payments with the budget and contractors. The system is integrated with banks, which allows you to transfer money in one click.
4. Maintain personnel records. The system automatically prepares a package of documents for hiring a new employee, as well as documents for vacation or dismissal.
5. Generate primary documents and send them to contractors. Requisites of both parties in waybills, acts and invoices are substituted automatically.
6. Send requests to the tax office and the FIU. The answers will come to your personal account.
7. Receive extracts from the Unified State Register of Enterprises and Legal Entities, check the reliability of counterparties.
8. Ask questions to My Business experts and get answers within 24 hours.
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Why tax periods are assigned codes

The code of the tax period in the declaration is affixed depending on which tax the report was compiled for and for what time period. Note that a two-digit code is indicated in tax returns, and a 10-digit code in payment orders.

NOTE! The tax period is understood as a time period, usually from a month to a year, after which it is necessary to report to the tax authorities and make an appropriate tax payment to the budget.

Let us explain the principles for assigning codes for various taxes and periods.

Code of the tax period of the VAT declaration - what values ​​are provided

In the VAT declaration, the specified code can take four numerical values:

• 21 - means that the declaration was made for the 1st quarter;
• 22 - for the 2nd quarter;
• 23 - for the 3rd quarter;
• 24 - for the 4th quarter.

It is easy to see that the second digit of the code is the designation of the number of the quarter for which the report on this tax was compiled. The first digit means that the taxpayer reports for the quarter, and not for some other period.

In addition to VAT, these codes are also indicated in reports for all other taxes for which a quarter is a tax period, i.e., it is at the end of the quarter that taxpayers must report and transfer tax to the state treasury (UTII, for example).

The principle of designation is defined in Appendix No. 3 to the order of the Federal Tax Service of the Russian Federation of October 29, 2014 No. ММВ-7-3 / [email protected]

Income tax - what codes are put in the declarations

For income tax, the assignment of codes has its own specifics. The values ​​will be as follows:

• 21 - for the 1st quarter;
• 31 - for half a year;
• 33 - for a 9-month period;
• 34 - annual declaration.

It should be noted that the above coding should not be used by taxpayers making monthly advances on income tax based on actual profit. In such a situation, the first digit will be 0, and the second - the serial number of the month for which the declaration is submitted. For example, code 05 means that the taxpayer reports for May.

This encoding is determined by another regulatory document - Order of the Federal Tax Service of the Russian Federation dated November 26, 2014 No. ММВ-7-3 / [email protected]

Code in field 107 of the payment order - how to decrypt

In addition to reporting, codes must also be entered in payment documents for the transfer of taxes to the state. In payment orders, the 107th field is reserved for this purpose.

The designation system here is completely different than in the reports. The number of characters in such a code is much greater than their number in reporting codes and is 10 characters. These include not only numbers, but also letters and even punctuation marks (two dots). Let's describe how the codes in field 107 are decrypted (from left to right):

• first there are two letters - the abbreviated name of the tax period for which payment is made (MS is the month, KV is the quarter, etc.);
• a dot is placed after them;
• then the serial number of the period is determined through a two-digit number (for months, this block can take a value from 01 to 12, for quarters - from 01 to 04, for semi-annual periods - 01 and 02);
• a dot is placed after it;
• the last four digits are the year for which payment is made.

In practice, it will look like this: MS.06.2017 - payment was made for June 2017.

What tax period is meant by code 50

A rather rare code 50 is also found in tax reporting. This designation is used only in circumstances where a report is prepared by an organization undergoing reorganization or liquidation altogether.

Code 50 means that the report is prepared for the period that was the last for the company in its activities.

The code corresponding to the tax period should be put in reports and payments for the transfer of budget payments. Declarations contain a code consisting of 2 digits, payment orders - from 10 characters, which include both alphabetic and numeric designations. By such codes, you can determine which period serves as the basis for the report or for making tax payments to the budget.

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A few words about the essence of accounting

Thanks to accounting reporting codes, it is possible to determine the exact dates of the reporting period.

Any entrepreneur should know that it is necessary to reflect in the financial statements all data on the economic activity of the enterprise, on the economic and property status of this enterprise. The reports should include:

1. All products that the enterprise has produced, or all services provided, or work performed by the enterprise. It all depends on the direction of the enterprise.
2. All income that was received as a result of the sale of any property.
3. All income received from deposits, as well as from the return of debts and loans to the enterprise.
4. Income received from the shareholders of this enterprise.
5. All expenses that are needed for the purchase of equipment for the enterprise.
6. Funds that are necessary to repay all loans issued by the enterprise.
7. All taxes paid.

In addition to these points, it is necessary to indicate a lot of different data, which indicate what amounts the company received, or with what amounts it was spent for the full reporting period.

What is the reporting period and period code in the financial statements for?

The main requirement for financial statements is the completeness and reliability of all information. That is why the reporting is submitted only for a certain reporting period, and reflects the most complete information for this period. Only based on information from different periods, one can understand whether a given enterprise is progressing or not.

By a few figures, you can accurately understand whether any type of product is in demand. An individual entrepreneur can determine whether it is worth continuing to produce a similar product, or whether it would be better to completely curtail its production. All this can be determined only by a few numbers, without wasting time reading large texts.

Therefore, the encoded document is easier to understand and fill out with documentation. After all, it is much easier to put a few numbers and read all the information on them than to write a few words.

At the same time, reporting used purely within the enterprise may not contain encoded information. However, experts recommend using encoding here too in order to get used to this type of filling more.

Tax period code in financial statements

Reporting periods in tax reporting most often do not coincide with reporting periods in financial statements. At the same time, both types of reporting use certain codes. By the way, these codes often undergo various changes, therefore, before filling out the reporting, you need to carefully read all the latest innovations.

In the financial statements of 2012, the following encodings should have been used:

• 21 - report for the quarter
• 31 - half year report
• 33 - report for 9 months
• 34 - report for the year
• 90 - liquidation annual reporting, in case of termination of the enterprise.
• 94 - liquidation interim reporting, in case of termination of the enterprise

In 2013, it is possible to change the encoding. Therefore, this needs to be clarified.

Submission of interim financial statements

In addition to the main reporting for the year, there used to be a requirement to submit interim financial statements. For example, six or nine months. However, no such requirement currently exists. But still, some organizations are still submitting interim reports. Also, the maintenance of interim accounting reports is recommended within the enterprise.

Code 31 in the financial statements

Code 31 in the financial statements means a half-year report. The reporting period begins on January 1st. This report should include the following documents:

1. A complete account of all financial transactions made during the past six months.
2. Balance sheet for six months.
3. Report on all cash flows of the enterprise within six months.
4. Enterprise capital statement. And about changing it.

According to the legislation, reporting for half a year is submitted only when it is provided for by the Federal authorities.

Code 33 in the financial statements

Code 33 in the financial statements means a report for 9 months. All documents in this report are exactly the same as in the six-month report. Only the deadline for submission of documents and reports changes.

It must be remembered that statistical reporting must be submitted no later than October 15, 2013. The income statement must be submitted no later than October 28, 2013, and personalized accounting must be submitted no later than November 15, 2013.

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Types of tax periods:

• month;
• quarter;
• half a year;
• 9 months;

The tax period code is fixed on the title page of the declaration or other reporting form. Usually, payers can find all the codes for a particular declaration in the order by filling out the declaration (in the appendix). For example, for an income tax return, the period codes are specified in the Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3/ [email protected]

If the tax is considered a cumulative total, declarations are submitted in the periods listed below with codes:

• quarter - 21;
• the first half of the year - 31;
• 9 months - 33;
• calendar year - 34.

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If the declaration is submitted monthly, the codes will be as follows:

For consolidated groups of taxpayers, their own codes have been approved: from 13 to 16 (where code 14 corresponds to half a year, and 16 to a year).

Monthly reporting coding of consolidated groups starts with code 57 and ends with code 68.

When liquidating a company, code 50 must be set.

For property tax, other codes apply:

21 - I quarter;

17 - half a year;

18 - 9 months;

51 - I quarter during the reorganization;

47 - half a year during the reorganization;

48 - 9 months for reorganization.

Codes for simplists

When submitting reports, standard codes are used: 21, 31, 33, 34.

There are also special codes for USN:

95 - the final tax period when changing the taxation regime;

96 - the last tax period before the completion of activities on the simplified tax system.

Codes for UTII

When filling out a UTII declaration, payers must use the following codes:

21 (51) — I quarter (I quarter in case of liquidation);

22 (54) — II quarter (II quarter in case of liquidation);

23 (55) — III quarter (III quarter upon liquidation);

24 (56) - IV quarter (IV quarter in case of liquidation).

The code can always be checked by opening the corresponding appendix to the procedure for filling out the declaration. Usually all codes are summarized in a table.

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The tax period for VAT is stipulated in Art. 163 of the Tax Code of the Russian Federation. It is necessary to know it in order to pay tax on time and report on it. The duration of the tax period for VAT has changed more than once: it was equal to both a month and a quarter. From our article you will find out for what period the VAT declaration is being drawn up and in what time frame you need to report and pay for this tax.

What is the difference between a tax period and a reporting period?

The tax period is the time after which the tax base is determined and the tax is calculated. Each type of tax has its own tax period, and each of them may contain several reporting periods.

The reporting period is the time at the end of which the reporting is compiled and submitted. In addition, the reporting period can also be set for taxes for which reporting is submitted only once per tax year, but during this year intermediate (advance) payments are calculated for them (for example, simplified tax system, land and transport taxes).

Read more about the tax and reporting period in this article.

VAT tax period

The tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). If the registration of the enterprise took place after January 1, then the beginning of its tax period for VAT will be the day of its registration (clause 2, article 55 of the Tax Code of the Russian Federation). If the company was liquidated or reorganized, then the last tax period will be considered the day of its liquidation (reorganization), i.e. the day when the procedure was formalized by the corresponding entry in the Unified State Register of Legal Entities (clause 3 of article 55 of the Tax Code of the Russian Federation).

Tax period for VAT in 2019

The tax period for VAT in 2019 is still equal to a quarter. And there are no changes expected. Payment of VAT is made before the 25th day in equal shares of 1/3 of the total amount of the accrued tax for 3 months following the tax period (clause 1, article 174 of the Tax Code of the Russian Federation).

Reporting period for VAT

The reporting period for VAT coincides with the tax period and is a quarter. This means that VAT reporting is prepared on a quarterly basis (that is, the data is entered into the form not on an accrual basis, but separately for each quarter). In other words, the VAT return is submitted to the IFTS after each quarter of the year and contains only data related to that particular quarter.

The deadline for filing VAT returns in 2019 is no later than the 25th day of the month following the tax period (clause 5, article 174 of the Tax Code of the Russian Federation). This provision applies both to VAT taxpayers and tax agents for this tax.

The declaration must be submitted electronically. If the declaration is submitted on paper, it is considered not submitted. In this case, a fine will be charged for failure to submit a declaration (Article 119 of the Tax Code of the Russian Federation), blocking of the account is also possible (clause 3 of Article 76 of the Tax Code of the Russian Federation).

In addition to taxpayers, a VAT return is submitted (clause 5, article 174 of the Tax Code of the Russian Federation):

• tax agents who are not VAT payers or who are exempted from the performance of duties related to the calculation and payment of VAT;
• enterprises that are not VAT payers, but have issued an invoice with a dedicated VAT amount.

When liquidating or reorganizing an enterprise, it is better to coordinate the time for submitting VAT reports with local tax authorities (clause 5, article 55 of the Tax Code of the Russian Federation). If there is no such agreement with the inspectors, then the declaration should be submitted within the prescribed period. But this must be done before the date of liquidation / reorganization, since after making an entry about this in the Unified State Register of Legal Entities, the enterprise no longer exists, there is no one to submit reports.