Who rents VAT monthly per year. Deadline for filing VAT returns. Electronic VAT reporting

The reporting campaign for 2017 lasts the first months of 2018 and ends by April for organizations and May for entrepreneurs. The composition of the reporting is determined by the tax regime of the organization.

1. Deadline for submission of financial statements for 2017.

   The accounting statements for small businesses are the Balance Sheet and the income statement. Financial statements for 2017 must be submitted to the Federal Tax Service no later than April 2, 2018

   Financial statements must also be submitted to the statistical authorities (Rosstat) as well until April 2, 2018.

   There are no restrictions on the method of presentation of financial statements, so it can be submitted both electronically and in paper form.

   Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

2. Information about the average number of employees.

3. The deadline for submitting the calculation of insurance premiums to the IFTS (RSV) for the 4th quarter of 2017

   Since 2017, there have been changes in the procedure for calculating and paying insurance premiums. This procedure is regulated by the new chapter of the Tax Code of the Russian Federation "Insurance contributions". Since 2017, contributions to pension, medical and social insurance have been transferred under the administration of the Federal Tax Service.

   The calculation of insurance premiums for the 4th quarter of 2017 must be submitted to the Federal Tax Service on time until January 30, 2018.

4. Deadlines for submitting reports to the funds for the 4th quarter of 2017.

   Reports to off-budget funds are compiled and submitted by all organizations. And also these reports are submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees in the 4th quarter, then organizations must submit zero reporting. Individual entrepreneurs in the absence of employees should not submit zero reports.

   Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels.

   1. Deadline for reporting to the FSS (Social Insurance Fund) for the 4th quarter of 2017:

      1. Form 4-FSS

         • On paper: no later than January 22, 2018
         • Electronic: no later than January 25, 2018

      2. Confirmation of the main activity

         • Statement indicating the leading type of activity
         • Certificate confirming the main type of economic activity with the calculation
         • A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

   2. Deadline for reporting to the Pension Fund (Pension Fund) for the 4th quarter of 2016:

      1. Form SZV-M Information about the insured persons

         The SZV-M form must be submitted by the 15th day of the month following the reporting one. Deadline for SZV-M for December 2017 - until January 15, 2018.

      2. Form SZV-STAGE Information about the insurance period of the insured persons

      3. EFA-1 Information on the insured, transferred to the FIU for personalized accounting

      4. Terms of payment of insurance contributions to the funds

         Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the due date falls on a weekend or holiday, the due date is the next business day following the due date.

         Terms of payment of contributions to the funds in the 4th quarter of 2017. and for the 4th quarter of 2017 not later: October 16 (for September), November 15 (for October), December 15 (for November), January 15 (for December).

5. Deadlines for filing tax returns and paying taxes for 2017 (for the 4th quarter of 2017)

   The Tax Code of the Russian Federation has its own deadlines for each tax.

   1. Single simplified declaration for 2017

      The right to submit a single (simplified) tax return is granted to those organizations and entrepreneurs who, during the reporting (tax) period, simultaneously:

      • there was no cash flow on current accounts and at the cash desk;
      • there were no objects of taxation for those taxes, the payers of which they are recognized.

      A single (simplified) tax declaration is submitted to the tax authority at the location of the organization or the place of residence of an individual no later than the 20th day of the month following the expired quarter, half year, 9 months, calendar year. (Article 80 of the Tax Code of the Russian Federation)

   2. Deadlines for filing reports and paying taxes when applying the simplified tax system for 2017.

      Taxpayers - organizations must submit a tax return under the simplified tax system for 2017 no later than April 2, 2018.

      Taxpayers - individual entrepreneurs must submit a tax return under the simplified tax system for 2017 no later than April 30, 2018. But since this is a weekend, the deadline is postponed to the next working day, namely, on May 3, 2018.

      Tax under the simplified tax system is paid no later than the deadline set for filing a tax return.

      Deadline for payment of tax simplified tax system for individual entrepreneurs - no later than May 3, 2018.

      We remind you that the “simplifiers” are exempt from VAT (there are restrictions), income tax (there are restrictions), property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

      Other taxes are paid by "simplifiers" in the usual manner in accordance with the legislation on taxes and fees.

   3. Deadlines for reporting when applying UTII, deadlines for paying UTII for the 4th quarter of 2017.

      UTII payers must quarterly submit tax returns and pay tax. Deadline for submission of the UTII declaration for the 4th quarter of 2017: no later than January 22, 2018.

      (Article 346.32, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

      The single tax shall be paid by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period.

      Tax declarations based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)

   4. Deadlines for submitting VAT returns, deadlines for paying VAT for the 4th quarter of 2017

      Deadline for VAT payment for the 4th quarter of 2017: The 25th of January, February 26, March 26, 2018. (1/3 of the amount of tax accrued for the 4th quarter of 2017).

   5. Income tax reporting deadlines, income tax payment deadlines for 2017 (Q4 2017)

      We remind you of the deadlines for reporting to the regulatory authorities and the deadlines for paying taxes for 2017 (Q4 2017). Violation of the deadline for submitting tax returns threatens not only with a fine, but also with the blocking of bank accounts. Our article will help you not to miss the deadline for submitting a particular report to the regulatory authorities.

      Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 4th quarter of 2017 (for 2017)

      Deadlines for submission of financial statements for 2017
      Accounting statements for 2017 must be submitted to the Federal Tax Service no later than April 2, 2018.
      Also, financial statements must be submitted to the statistical authorities (Rosstat) no later than April 2, 2018.

      Deadlines for submitting information on the average number of employees for 2017
      Submission deadline information about the average number for 2017 - no later than January 22, 2018.
      Newly created or reorganized organizations will also have to submit information by the 20th day of the month following the month of registration.

      Deadlines for filing VAT returns and VAT payment deadlines for the 4th quarter of 2017
      tax VAT declaration must be submitted no later than January 25, 2018.
      Deadline for payment of VAT for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the amount of tax accrued for the 4th quarter of 2017 each).

      Deadlines for filing income tax returns for 2017 (deadlines for paying income tax)
      tax income tax return for 2017 (Q4 2017) is submitted no later than March 28, 2018.
      The deadline for paying income tax for 2017 (Q4 2017) is no later than March 28, 2018.

      Deadlines for submitting the calculation of insurance premiums for the 4th quarter of 2017
      Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.

      Deadlines for filing reports and paying taxes when applying the simplified tax system for 2017.
      Send tax return for 2017 organizations required no later than April 20, 2018.
      Send tax return for 2017 individual entrepreneurs required no later than May 3, 2018 (because April 30, 2018 is a public holiday).

      Organizations and individual entrepreneurs applying the simplified tax system must pay an advance tax payment no later than May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.

      Deadlines for reporting and paying taxes when applying UTII for the 4th quarter of 2017
      Send UTII declaration for the 4th quarter of 2017 is required no later than January 22, 2018.
      UTII tax for the 4th quarter of 2017 must be paid no later than January 25, 2018.

      Deadlines for reporting 6-NDFL and 2-NDFL for 2017 (Q4 2017).
      For 2017 must be submitted certificates 2-NDFL and quarterly Form 6-NDFL
      Organizations and individual entrepreneurs must submit to the tax authorities information for 2017 on all individuals who received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.

      Deadlines for the submission of the 3-NDFL declaration for 2017.
      Individual entrepreneurs who did not have employees in 2017 and did not make payments to individuals submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.

      Deadlines for reporting and payment of property tax for 2017.
      tax property tax return for 2017 is due no later than March 30, 2018.
      Property tax payers are companies that have property on their balance sheet, the tax payment deadline is no later than March 30, 2018.

      Deadlines for reporting and payment of land tax for 2017.
      Send land tax declaration
      Land tax for 2017 must be paid no later than February 10, 2018.

      Deadlines for reporting and payment of transport tax for 2017.
      Send transport tax declaration for 2017 is due no later than February 1, 2018.
      You must pay the transport tax for 2017 no later than February 1, 2018.

      Deadlines for the submission of a single simplified declaration for 2017.
      Tax unified simplified declaration for the 4th quarter of 2017 is submitted no later than January 22, 2018
      This declaration is submitted only if at the same time:
      - there was no movement of funds on current accounts and at the cash desk;
      - there were no objects of taxation for those taxes, the payers of which they are recognized.

      Deadlines for submitting reports to the funds and paying insurance premiums for the 4th quarter of 2017

      Individual entrepreneurs who have employees, as well as all organizations, must pay insurance premiums on a monthly basis and submit quarterly (monthly) reports to regulatory authorities. If insurance premiums and wages were not accrued in the reporting quarter, then it will be necessary to submit a zero declaration.

      Deadline for reporting to the FSS for the 4th quarter of 2017.
      Since 2017, contributions for occupational diseases and injuries have been administered by the FSS. Reporting to the FSS from the 1st quarter of 2017 is submitted in an abbreviated form.
      in paper form must be submitted no later than January 22, 2018.
      Electronic must be submitted no later than January 25, 2018.

      The FSS also needs to provide confirmation of the main activity not later April 16, 2018. This kit includes:
      - Statement indicating the main activity
      - Certificate-confirmation of the main type of economic activity with the calculation
      - A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

      Deadline for reporting to the FIU for 2017 (Q4 2017).

      Monthly reporting SZV-M:
      Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting one. Deadlines for the 1st quarter of 2018:
      SZV-M for December 2017 - no later than January 15, 2018
      SZV-M for January 2018 - no later than February 15, 2018
      SZV-M for February 2018 - no later than March 15, 2018

      Deadlines for submitting the SZV-STAZH form for 2017.
      Information about the insurance period of the insured persons for 2017 must be sent no later than March 1, 2018.

      Deadlines for submission of the EFA-1 form for 2017.
      Information on the insured, transferred to the FIU for maintaining individual (personalized) records for 2017, must be sent no later than March 1, 2018.

      Terms of payment of insurance contributions to the funds
      Individual entrepreneurs (employers) and organizations must pay monthly insurance premiums until the 15th day of the month following the month in which contributions are due. If the 15th is a non-working day, the deadline is the next business day.
      Deadlines for payment of contributions to the funds for the 4th quarter of 2017 until November 15 (for October), until December 15 (for November), until January 15 (for December).

      Difficulties arise when Or do you need help online? Call us or and our accountants will prepare and submit reports for you!

      VAT payment in 2017 is carried out in the same manner as in 2016. About featuresour article will tell you about the procedure for paying VAT and calculating it.

      When and in what budget to pay VAT

      VAT is a federal tax, so it must be paid to the federal budget. VAT is the most demanded tax for the state and provides up to 40% of all tax revenues.

      VAT is paid to the budget by taxpayers when selling value-added goods.

      Read more in the material "Who is the VAT payer?" .

      VAT payment is provided for legal entities and individual entrepreneurs on the general taxation regime (DOS), as well as persons who are exempt from VAT or apply special taxation regimes (STS, UTII, ESHN, PSN), but at the same time issued an invoice to the buyer with the allocated amount VAT.

      VAT is administered by the tax authorities and the customs service (when importing goods from countries outside the EAEU).

      They will help to issue a payment order for the payment of tax articles:

      • “Where to pay VAT and how and where to find the correct payment details?” ;
      • “Details for paying VAT in a payment order in 2016-2017: how to fill it out?” ;
      • "Payment order for VAT in 2017 - sample" .

      The procedure and period for paying VAT in 2017

      VAT is paid on the basis of a VAT declaration, which contains information from the books of purchases and sales, the journal for accounting for invoices (clause 5.1, article 174 of the Tax Code of the Russian Federation).

      In most cases, the declaration is submitted in electronic form before the 25th day of the month after the end of the quarter (clause 5, article 174 of the Tax Code of the Russian Federation). Accordingly, the deadlines for paying VAT are determined as the 25th day of each of the next 3 months.

      Read about the features of tax payment by its non-payers when they have such an obligation, read in the material “VAT evader who presented the tax to the buyer must pay it at a time” .

      Penalties are charged for violation of the tax payment deadline. Until 10/01/2017, penalties are calculated by multiplying the amount of arrears, 1/300 of the refinancing rate and the period of arrears (Article 75 of the Tax Code of the Russian Federation).

      From October 1, 2017, the procedure for calculating penalties for legal entities will change: in case of delay up to 30 days, penalties will be calculated as before, and from the 31st day of delay, 1/150 of the refinancing rate will be applied to the amount of arrears.

      In 2017, the tax return for VAT is accepted by the tax authorities in the form approved by the order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3-5 / [email protected](As amended by the order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/ [email protected]). It includes the data of books of purchases and sales, the journal of invoices. It contains all information about tax registers, contractors and invoices.

      If the declaration is not submitted on time, the violator is fined in accordance with Art. 119 of the Tax Code of the Russian Federation.

      tax postings

      Making payment for goods and registering them, transferring tax to the budget and other tax operations - all this is reflected in accounting. To do this, postings for specific operations are used:

      • payment for goods to the supplier: Dt 60 Kt 51;
      • receipt of goods from the supplier: Dt 41 Kt 60, Dt 19 Kt 60;
      • sale of goods: Dt 62 Kt 90, Dt 90 Kt 68;
      • VAT deductible: Dt 68 Kt 19;
      • transactions for the payment of VAT to the budget: Dt 68 Kt 51.

      Postings when calculating penalties - Dt 91 Kt 68, fines - Dt 99 Kt 68.

      Results

      In general, VAT is paid in equal installments of 1/3 of the payment indicated in the tax return on the 25th day of each month following the reporting one. Late submission of the declaration threatens with a fine, and violation of the tax payment deadline will lead to the accrual of penalties.

      In this article, our experts explain all the issues related to the submission of VAT declaration documentation in 2017

      15.09.2016

      Question number 1: who needs to submit VAT declaration documentation?

      Experts argue that VAT declaration documents must be submitted specifically by payers of this tax, as well as firms and individual entrepreneurs that are not such payers or are generally exempted from paying it legally (for example, when a buyer is issued invoices with an already indicated VAT amount) .

      Question number 2: who can not submit declaration documents for VAT?

      It turns out that not all taxpayers have to submit a VAT return. Be sure to do this:

      Individual entrepreneurs and firms that work with the use of special taxation regimes (for example, "simplified" and "imputed", etc.).

      Firms that have legally received exemption from paying this tax (if in the last quarter the amount of proceeds does not exceed two million rubles, this is without VAT).

      Those tax payers who submit declaration documents in a simplified form, since they simply do not carry out transactions with VAT or the funds remain in their current accounts without movement.

      Question number 3: who delivers accounting journals for invoices (received and issued)?

      Received and issued invoices must be recorded in special journals. They are conducted and handed over by those firms that are engaged in intermediary activities, that is, they work in the interests of a third party, but on their own behalf. These include:

      commissioners.

      1. Forwarders who have the opportunity to engage a third party without their participation.

         Developers who have the opportunity to engage a third party without their participation.

      Such an accounting journal must be submitted by the responsible person before the 20th day of the month following the quarterly period.

      Question number 4: what are the deadlines for submitting reporting and declaration documents for VAT in 2017?

      Experts remind that the declaration documentation must be submitted to the tax service by the 25th day of the month following the quarterly period. This period is the same for both the paper version of such documentation and for the electronic one.

      Question number 5: what methods of submission of declaration documents for VAT exist?

      Taxpayers must submit declaration documents relating to VAT to the local tax office where the company was registered. There are several ways to submit such documentation:

      The responsible person does this personally.

      Sending by means of telecommunication systems (for example, electronically via the Internet).

      Each method depends on what tax status the company has. So, VAT payers must submit reports only in electronic form, and tax agents have the opportunity to choose on their own the option of submitting documents - either electronic or paper.

      Question number 6: are there any penalties for failure to submit VAT declaration documents?

      Yes, there are penalties for failing to file a VAT return. This is 5% of the amount of unpaid tax (it is indicated in the relevant documents for each monthly period from the date of delivery, an incomplete month will also be taken into account here). But it should be borne in mind that the penalty cannot be:

      Above 30% of the unpaid tax.

      Less than one thousand rubles.

      What are the deadlines for submitting a VAT return in 2017? Have these dates changed? A table with the current deadlines for filing a VAT return in 2017 is given in this article.

      Who needs to submit a VAT return in 2017

      The VAT declaration in 2017 must be prepared by organizations and individual entrepreneurs, including intermediaries, which (clause 5, article 174 and subparagraph 1, paragraph 5, article 173 of the Tax Code of the Russian Federation):

      • are recognized as VAT payers;
      • are tax agents for VAT.

      At the same time, they may not submit a VAT return in 2017:

      • organizations and individual entrepreneurs using the simplified tax system, unified agricultural tax, UTII or patent taxation system;
      • VAT-exempt organizations (for which, over the past 3 months, the amount of revenue excluding VAT did not exceed 2 million rubles);
      • taxpayers submitting a simplified tax return (who have no VAT transactions or no current account movements).

      Declaration submission deadlines in 2017: table

      Please submit your 2017 VAT return no later than the 25th day of the month following the reporting quarter. We present the deadlines in the table.
      

      Deadline for submission of the register of received and issued invoices in 2017

      In 2017, the registers of received and issued invoices are required to be submitted by intermediaries acting in the interests of third parties on their own behalf. They are:

      • commission agents;
      • agents;
      • forwarders (attracting third parties without their own participation);
      • developers (attracting third parties without their own participation).

      The deadline for submitting the register of received and issued invoices is no later than the 20th day of the month following the expired quarter. Further in the table we present the deadlines for the submission of the register of received and issued invoices in 2017.
      

      Delivery method in 2017

      VAT returns must be submitted to the IFTS exclusively in electronic form through authorized telecom operators. And this has nothing to do with the number of employees of the organization and applies to everyone who must draw up VAT returns. Paper declarations in 2017 are not considered delivered (letter of the Federal Tax Service of Russia dated 01/31/2015 No. ОА-4-17/1350).