Annual reporting deadlines. Pension fund report. to the Pension Fund

Information on the timing and requirements for the reports of companies and individual entrepreneurs for the 1st quarter of 2017

Coming to the end of the first quarter of 2017. It's time for accountants to prepare for the reporting quarterly campaign. We have prepared for you a convenient table with the deadlines and requirements for reports that need to be submitted to government agencies at the end of the quarter.

Reporting table for the 1st quarter of 2017

* Organizations, individual entrepreneurs and individuals, payers making payments and other remuneration to individuals.

** The procedure for paying property tax is established by the regional authorities in each constituent entity of the Russian Federation individually, so quarterly calculations in a particular region may be canceled, check this nuance in your IFTS.

Deadline for submission of other mandatory (non-quarterly) reports

In addition to providing information on the results of the first quarter of 2017, do not forget about the reporting forms submitted on the basis of the results for the month and the results of the year. Recall what these reports are.

Form SZV-M- monthly reporting to the FIU for companies and individual entrepreneurs with employees. Information for March must be submitted no later than April 17, 2017 (the deadline has been postponed due to falling on a weekend). The form is submitted electronically if the average number of employees is more than 25 people, with a smaller number - it is possible on paper.

In April, it is also necessary to submit such reports to the FSS as confirmation of the main type of economic activity for 2016. Based on these data, the company will set the rate of contributions "for injuries" for the current year. To confirm the main type of activity, before April 14, 2017, an application must be sent to the FSS, a certificate confirming the main type of activity and a copy of the explanatory note to the book. balance sheet for 2016 (representatives of small businesses do not submit an explanatory note).

Please note that the legal deadline for submitting information on confirmation of the main activity is April 15. In 2017, this day falls on Saturday, but for this type of reporting, the deadline is not postponed.

Information can be sent to Social Insurance both on paper and electronically via TCS. However, some regional offices of the FSS accept reports exclusively on paper; check this nuance before sending information.

Once a year, tax reporting involves filing references 2-NFDL both businessmen and legal entities. For 2016, a certificate must be submitted no later than April 3, 2017. Information is sent to the IFTS employees exclusively in electronic form if the number of employees exceeds 25 people. With a smaller number of employees, you can report on paper.

And further

Literally tomorrow is the deadline for filing a tax return. This reporting to the Tax Office is submitted once a year (until March 31). But don't forget to pay quarterly advance payments under the simplified tax system, so, for the first quarter of 2017, the advance payment must be made before April 25.

Buchsoft Online has a handy reminder for reports "Calendar". She will inform you about the reporting forms that your organization must submit, and will remind you of this in time!

The submission of reports for the 4th quarter will go smoothly if you know exactly which report, on which form, when and to which authority to submit. In our article you will find a convenient table of reporting deadlines for the 4th quarter and for the year, links to current reporting forms, as well as tips from our experts on this reporting campaign.

Deadlines for reporting for the 4th quarter of 2018 and for 2018 in the table

Reporting deadlines are set by the Tax Code and regional authorities. Our experts grouped the main reporting forms and the deadlines for their submission for the 4th quarter of 2018 and 2018 to various departments in a convenient table.

When to pay taxes for 2018, find out

Consider the nuances of filling out declarations that cause the most questions from accountants.

What to consider when filing a VAT return for the 4th quarter?

Recall the basic rules for filing and submitting a VAT return for the 4th quarter - for 2018, these rules remained unchanged:

• Please use the current VAT return form.

To study the sample of its filling, go to link .

• On the title page of the declaration for the 4th quarter, enter the tax period code "24".

Check out other VAT tax period codes ;

• Check the correctness of the reflection in the declaration of operation codes.

• Pay attention to the correctness of the reflection of the data in the sections of the declaration.

See the nuances of filling in our publications, for example, in section 3 and Section 8 and etc.

• Before sending the declaration to the IFTS, eliminate all inconsistencies, inconsistencies and errors in the information reflected in it.

Use tips from material .

• The deadline for submitting the report for the 4th quarter on VAT is no later than January 25, 2019.

Find out what changes to expect in the procedure for submitting VAT returns for the 4th quarter, find out below.

How will the VAT declaration change in the near future?

Amendments to the VAT return are related to recent changes in legislation, such as:

• increase in the tax rate from 18 to 20%;
• from 01.01.2018 imposing on the tax agent the obligation to calculate VAT on the sale of animal scrap and skins;
• cancellation from 01.01.2019 of the obligation to calculate VAT by a tax agent purchasing electronic services from foreign persons;
• introduction of Tax Free and some others.

Thus, when issuing 6-NDFL based on the results of October-December 2018, this report cannot be unequivocally called a quarterly report for the 4th quarter, since only part of it is of a quarterly nature, the rest of the data is given in the form inherent in the annual report - a cumulative total.

What to consider when applying for 6-personal income tax at the end of the 4th quarter - we will tell in the next section.

The nuances of registration and submission of 6-personal income tax at the end of the 4th quarter

When applying for 6-personal income tax for 2018 (according to section 2 - for the 4th quarter):

• take the form blank (and learn how to fill it out);
• you can issue 6-personal income tax on paper if during the reporting period you paid income to less than 25 individuals, if the number of income recipients is 25 or more - the report must be in electronic form (clause 2 of article 230 of the Tax Code of the Russian Federation);
• issue several 6-personal income tax according to the number of separate divisions (put checkpoints and OKTMO divisions in them - letter of the Federal Tax Service of Russia dated 03/23/2016 No. BS-4-11 / [email protected]) and one 6-personal income tax on the income of employees of the parent company (paragraph 4, clause 2, article 230 of the Tax Code of the Russian Federation);
• check the control ratios.

As the provisions of Art. 55 of the Tax Code of the Russian Federation affect the obligation of taxpayers to submit quarterly declarations?

Regarding quarterly reports, the rules established in paragraphs. 3.1, 3.2 Art. 55 of the Tax Code of the Russian Federation, namely:

• if less than 10 days have passed from the date of registration of the company or individual entrepreneur until the end of the quarter, the first time you need to report on the results of the quarter following the quarter in which the company was created (the individual entrepreneur is registered);
• if registration with the tax authorities took place at least 10 days before the end of the quarter (according to state registers), the first quarterly declarations for this quarter must be submitted.

How the tax authorities increase the reliability of the information reflected in the Unified State Register of Legal Entities, see publications .

Let us clarify that in this case we are talking about working, not calendar days (clause 6, article 6.1 of the Tax Code of the Russian Federation).

How companies and individual entrepreneurs correctly assess their chances of legal exemption from filing the first quarterly declarations will be described in the next section.

Do I need to submit tax returns for the 4th quarter if the company or individual entrepreneur registered in December 2018?

Let us explain with an example when companies and individual entrepreneurs do not have an obligation to submit reports to the IFTS for the 4th quarter.

Example

Motosport LLC and IP Kozhevnikov N. G. in December 2018 registered with the tax office and started working. Wherein:

• information in the USRIP about IP Kozhevnikov N. G. appeared on 12/18/2018;
• according to the Unified State Register of Legal Entities, Motosport LLC has a creation date of 12/19/2018.

Both the company and the individual entrepreneur from the beginning of their activities apply a special regime - UTII (the tax period for this tax is a quarter).

Based on the results of the 4th quarter, the tax return for UTII:

• Motorsport LLC is not required to file with the IFTS, since 9 business days have passed from the moment of its registration to the end of the quarter (from December 19 to 22 and from December 25 to 29);
• IP Kozhevnikov N. G. is obliged to report - the period from the moment of his registration as an IP until the end of the quarter is 10 days (the reporting deadlines for the 4th quarter for him are the same as for all other UTII payers).

Thus, for taxes for which the tax period is a quarter, a newly created company or individual entrepreneur:

• are required to report for the 4th quarter of 2018 if the company or individual entrepreneur was registered in October-November or December (from 12/01/2018 to 12/18/2018);
• do not have to file quarterly tax returns if the registration date falls between 19 and 31 December 2018.

In the latter case, the data for the days worked in December 2018 will still be included in the declaration, but not for the 4th quarter of 2018, but for the 1st quarter of 2019.

Results

When submitting reports for the 4th quarter, it is necessary to take into account the changes that have occurred in the legislation, track the updated formats for submitting declarations and possible adjustments in the rules for their execution and submission.

The deadlines for reporting for the 4th quarter of 2018 for the main taxes (VAT, income tax, UTII, etc.) remained unchanged compared to the previous year.

Accordingly, commercial organizations do not have to submit reports to the regulatory authorities for these taxes. Despite this, they must keep accounting records and report to Rosstat and the Federal Tax Service on time. All business entities that use the labor of hired workers must pay insurance premiums for them and, based on the results of reporting periods, submit appropriate calculations to off-budget funds. In addition, organizations that have switched to the simplified tax system are required to submit the following reports:

• information on the average number of full-time employees;
• forms 6-NDFL and 2-NDFL;
• declarations on transport and land taxes (provided that the organization's balance sheet includes objects of taxation);
• USN declaration (it should be submitted for 2016 no later than March 31, 2017, and tax liabilities must be paid before this date).

Advice: commercial organizations working on the simplified tax system must make advance payments during the reporting period (year): until 04/25/2017, until 07/25/2017, until 10/25/2017. This procedure is regulated by the Tax Code of the Russian Federation (Article 346).

Business entities that use the UTII tax regime in their work are exempt from paying the following taxes (TC RF, article 346):

• property tax;
• income tax.

All other taxes and fees are paid by vmeneniye on a general basis and report on them within the time limits established by federal legislation. They should submit the following declarations and calculations:

• declarations on UTII, land and transport taxes;
• 4-FSS, including confirmation of the main activity, which is submitted to this body;
• calculation of RSV1;
• 6-NDFL, 2-NDFL.

The main report submitted by scammers is the UTII declaration. The Tax Code of the Russian Federation establishes the deadline for its delivery in 2017:

• until 20.01.2017 - 4th quarter of 2016;
• until 20.04.2017 – Q1 2017;
• until 20.07.2017 – Q2 2017;
• until 20.10.2017 – 3rd quarter of 2017;
• until 20.01.2018 – 4th quarter of 2017.

After filing, commercial organizations must pay their tax obligations. The amount of accrued UTII tax must be transferred to the budget by the 25th day of the month following the reporting quarter. In the event that the 25th falls on a weekend or holiday, the deadline for payment is postponed to the first working day.

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Each commercial organization must submit declarations and other reports to the regulatory authorities in a timely manner. When filling out all the forms established by federal legislation, tax liabilities to the budget are determined. All calculated taxes, fees and obligatory payments must be transferred to the local or Federal budget within the established time limits. For violation of the deadlines for filing reports and paying tax obligations, regulatory authorities will issue a fine and charge penalties. Violators will be held administratively liable.

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The types and deadlines for the submission of tax and accounting reports in 2017 differ from the reports of previous periods. Reporting at the end of the year is required for all enterprises, regardless of the type of activity. The types, composition and timing of reporting for 2017 depend on the taxation system used at the enterprise and the legal form.

We will consider the composition of reporting to state bodies for Limited Liability Companies LLC on different taxation systems.

At the beginning of the year, all organizations need to prepare the annual report for 2016. Annual reports must be submitted between January and the end of March 2017. The type and timing of reporting depends on what taxation system the company uses.

In 2017, organizations will have to submit annual financial statements for 2016, then monthly or quarterly tax returns to the Federal Tax Service and settlements on insurance premiums to funds based on the results of each quarter, six months and 9 months. What reports are included in the reporting for LLC on the general taxation system and special regimes (USN and UTII).

LLC on the general taxation system (OSNO)

Organizations on OSNO submit:

Accounting statements

• Balance sheet (OKUD 0710001)
• Statement of financial results (OKUD 0710002)
• Statement of changes in equity (OKUD 0710003)
• Cash flow statement (OKUD 0710004)
• Report on the intended use of funds (OKUD 0710006)
• Notes to the balance sheet and income statement.

tax reporting:

• VAT declaration
• property tax return
• transport tax declaration
• Land tax declaration
• 6-personal income tax
• 2-personal income tax
• Information about the average headcount

Reporting to funds

• Calculation according to the RSV-1 form for 2016
• SZV-M
• Calculation in the form 4-FSS for 2016
• Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017)
• Confirmation of the main activity in the FSS

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

The annual accounting (financial) statements consist of the balance sheet, income statement and annexes thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of 06.12.2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is set by subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation and paragraph 2 of article 18 of Federal Law No. 402-FZ dated 06.12.2011.

The deadline for submitting annual reports for 2016 is 03/31/2017.

The deadline for submission of annual reports for 2017 is 04/02/2018*.

Tax reporting

VAT declaration

Organizations submit a VAT declaration based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. The terms and procedure for submitting a declaration, as well as paying tax, are specified in Article 174 of the Tax Code of the Russian Federation.

In 2017, the VAT return must be submitted on time:

• for the IV quarter of 2016 - until January 25, 2017;
• for the I quarter of 2017 - until April 25, 2017;
• for the II quarter of 2017 - until July 25, 2017;
• for the III quarter of 2017 - until October 25, 2017;
• for the IV quarter of 2017 - until January 25, 2018.

Electronic VAT reporting

The VAT declaration is submitted via telecommunication channels in electronic form, through an electronic document management operator. This rule applies to all taxpayers, including VAT payers.

Only tax agents who are not VAT payers or are exempt from VAT can submit a declaration on paper. In addition, they should not be the largest taxpayers, and the average number of their employees should not exceed 100 people. This procedure is defined in paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

VAT payment

VAT is paid in equal installments within three months following the reporting period - quarter. Payments must be sent by the 25th of each month. For example, the tax for the 1st quarter of 2017 must be transferred from April to June, on the following dates:
until 04/25/2017, 05/25/2017, 06/27/2017*.

In addition, according to paragraph 5.2. Article 174 of the Tax Code of the Russian Federation, organizations that are not VAT payers and are not recognized as tax agents, if they issue invoices, are required to submit to the tax inspectorate a register of received and issued invoices in electronic form. Deadline - no later than the 20th day of the month following the expired tax period.

income tax return

Income tax reporting is submitted quarterly: based on the results of the first quarter, six months,
9 months and years. The reporting deadlines for income tax are established by Article 285 of the Tax Code of the Russian Federation.

In the income tax return, revenue and expenses are indicated on an accrual basis from the beginning of the year.

The reporting period for income tax is a quarter or a month. The tax period for income tax is one year. It is important not to confuse.

The terms and procedure for filing a declaration, as well as the terms for paying advance payments and tax, are established in Articles 287 and 289 of the Tax Code of the Russian Federation.

In 2017, the income tax return must be submitted:

• for 2016 - until March 28, 2017;
• for the I quarter of 2017 - until April 28, 2017;
• for the first half of 2017 - until July 28, 2017;
• for 9 months of 2017 - until October 30, 2017*.

Organizations that make monthly advance payments of income tax submit declarations on a monthly basis no later than the 28th day of the month following the reporting one. The deadlines for filing an income tax return are defined in paragraph 3, Article 289 and Article 287 of the Tax Code of the Russian Federation.

An income tax return must be submitted electronically via telecommunication channels through an electronic document management operator.

An income tax return in paper form can be submitted to organizations, e, if the average number of employees is not more than 100 people.

Corporate property tax declaration

Corporate property tax is paid by companies that have property on their balance sheets. The tax period for corporate property tax is a calendar year.

Please note that since 2016, when calculating property tax, different tax periods apply.

If the property tax is calculated on the basis of the cadastral value, the reporting periods for property tax will be: I, II and III quarters of the calendar year.

If the property tax is calculated from its average annual value, the reporting periods will be the first quarter, six months and nine months of the calendar year.

The terms and procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. Check with your region if you need to submit a calculation of advance payments for property tax.

The calculation of advance payments for property tax must be submitted to the tax office on a quarterly basis. According to the results of the first quarter, six months, nine months, it must be submitted within 30 days after the end of the corresponding reporting period.

The deadline for submitting a property tax return for the year is established by Article 386 of the Tax Code of the Russian Federation.

Calculations of advance payments for property tax are submitted quarterly:

• for the 1st quarter of 2017 - until May 2, 2017*;
• for the first half of 2017 - until July 31, 2017;
• for 9 months of 2017 - until October 31, 2017.

If the number of employees is more than 100 people, the declaration must be submitted electronically.

Transport tax declaration

Submit a transport tax declaration and pay tax only to organizations that have a registered vehicle. According to article 357 of the Tax Code of the Russian Federation.

The procedure and terms for the payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. The date of payment of the transport tax at the end of the year cannot be set earlier than February 1, in accordance with paragraph 1 of Article 363 of the Tax Code of the Russian Federation.

Transport tax declaration is submitted 1 (one) time per year no later than February 1
in accordance with Article 363.1 of the Tax Code of the Russian Federation.

Land tax declaration

Organizations that are owners of a land plot recognized as objects of taxation are required to submit a Land Tax Declaration and pay this tax. Article 388 of the Tax Code of the Russian Federation.

The procedure and terms for paying land tax and advance payments are determined and approved by the heads of municipalities. However, as a general rule, in accordance with Article 397 of the Tax Code of the Russian Federation, the tax payment date for the year-end cannot be set earlier.
1st of February.

Land tax return is submitted 1 (one) time per year no later than
1st of February.

If the number of employees of the organization is more than 100 people, the declaration must be submitted electronically.

Income tax reporting in 2017

Reporting to the tax on personal income tax on a quarterly basis and for the year is submitted by all organizations with employees.

Reporting in the form 6-NDFL

Reporting to the Federal Tax Service on personal income tax in 2017 is submitted quarterly in the form 6-NDFL. Clause 2 of Article 230 of the Tax Code of the Russian Federation.

Form 6-NDFL must be submitted in 2017:

• for 2016 - no later than April 3, 2017*;
• for the I quarter of 2017 - no later than May 2, 2017;
• for the first half of 2017 - no later than August 1, 2017;
• for 9 months of 2017 - no later than October 31, 2017.

Reporting in the form 2-NDFL

In addition to reporting in the 6-NDFL form, organizations are required to submit a 2-NDFL certificate to the Federal Tax Service.
This certificate is submitted 1 (one) time per year.

Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017. *

Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018. *

If the number of individuals on whom information is submitted is up to 25 people, the organization has the right to submit reports on paper. If the number is more than 25 people, you need to report only in electronic form.

Information on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service only 1 (one) time per year.

In 2017 Information on the average number of employees must be submitted to the tax office no later than January 20, 2017.

Unified calculation of insurance premiums

A unified calculation of insurance premiums appears in the reporting of organizations from the 1st quarter
2017.

It appeared after the IFTS transferred control over mandatory insurance premiums, which in 2016 all companies paid to the funds.

The calculation is submitted by all organizations that have employees. Reporting is submitted to the INFS on a quarterly basis: based on the results of the first quarter, six months, nine months and the calendar year.
In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation. Reporting must be submitted in electronic format.

So, all organizations with employees submit a Unified calculation of insurance premiums:

• for the I quarter of 2017 - no later than April 30;
• for the II quarter of 2017 - no later than July 31*;
• for the III quarter of 2017 - no later than October 30.

Reporting to funds

Form RSV-1 for 2016 in the FIU

In 2017, you need to submit to the FIU a report in the RSV-1 form for 2016.

Deadline: no later than February 15, 2017 in paper form; no later than February 20, 2017 in electronic form.

Reporting is submitted electronically if the average number of employees is more than 25 people. If the company has less than 25 employees, reports can be submitted on paper.

In the future, during 2017, the RSV-1 report is not required to be quarterly submitted to the FIU. This report replaced the Unified Calculation of Insurance Premiums, which has been submitted quarterly to the Federal Tax Service since 2017.

Form SZV-M in the FIU

Every month, organizations are required to report to the FIU in the SZV-M form.

Reporting to the FIU in 2017 in the form of SZV-M must be submitted no later than the 15th day of the month following the reporting one.

Form 4-FSS

Reporting is submitted by all organizations that have employees. Most organizations are required to submit reports electronically. Only organizations with an average headcount of less than 25 people can submit reports in paper form.

In 2017, it is necessary to submit reports in the form 4-FSS for 2016 1 (one) time.

Further, in 2017, according to the calculation in the form 4-FSS, it is not necessary to hand over to the FSS. Instead of this form, new reporting has been introduced - "Unified calculation of insurance premiums for employees", which is submitted to the IFTS starting from the 1st quarter of 2017.

Calculation of contributions for compulsory insurance against industrial accidents
and occupational diseases

Reporting to the FSS is submitted quarterly: based on the results of the first quarter, six months, nine months and the calendar year.

The calculation of contributions for compulsory insurance against industrial accidents and occupational diseases for 2016 is submitted as part of reporting in the form 4-FSS to the FSS.

In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases is submitted to the FSS. The calculation must be submitted to the FSS quarterly, starting
from the 1st quarter of 2017.

The reporting deadlines are established by paragraph 1 of Article 24 of the Federal Law of 07/24/98
No. 125-FZ.

For most organizations, there is a requirement to submit reports electronically. If the organization has an average number of employees of more than 25 people, then it is necessary to submit reports in electronic form. If the company has less than 25 employees, reports can be submitted on paper.

The calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted in 2017:

• for the I quarter of 2017 - until April 20 (on paper), April 25 (electronically);
• for the first half of 2017 - until July 20 (on paper), July 25 (electronic);
• for 9 months of 2017 - until October 20 (on paper), October 25.

Confirmation of the main activity

Every year, the organization is required to confirm its type of activity in the FSS. This requirement was approved by the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.

• statement confirming the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses);
• calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017).

Deadlines for reporting in 2017 for LLC on the simplified tax system

Organizations that apply the simplified tax system are exempt from paying VAT, income tax and property tax. The exception is the cases directly indicated in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation.

Organizations on the simplified system of taxation of the USN keep accounting records and they, like everyone else, must submit annual financial statements to the Federal Tax Service and Rosstat.

All organizations that have employees are required to report to the FSS and the FIU, regardless of the taxation system that they apply.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL.

The reporting procedure, the timing and composition of reporting to the FSS and the Federal Tax Service according to the forms 2-NDFL and 6-NDFL are discussed in this article above. They are the same as for the organization on OSNO.

Transport and land tax must be paid if the organization has property on its balance sheet that is subject to taxation.

The declaration on the simplified tax system is submitted 1 (one) time per year.

The declaration on the simplified tax system for 2016 must be submitted by March 31, 2017, either in paper or electronic form. This period is established in article 346.23 of the Tax Code of the Russian Federation.

Tax for 2016 must be transferred to the budget before 03/31/2017.

Organizations on the simplified tax system must pay advance tax payments, in accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation, in the following terms:

• for the I quarter of 2017 - until April 25;
• for the first half of 2017 - until July 25;
• for 9 months of 2017 - until October 25.

Reporting deadlines in 2017 for LLC on UTII

Organizations on UTII do not pay income tax, VAT and property tax in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation. The remaining taxes must be paid in the general order.

If the number of employees in the organization exceeds 100 people, then the organization cannot apply UTII.

Organizations on UTII submit the following reports:

• UTII declaration;
• information about the average number;
• calculation in the form 4-FSS;
• confirmation of the main activity in the FSS;
• calculation according to the RSV-1 form;
• transport tax declaration;
• land tax declaration;
• 2-personal income tax;
• 6-personal income tax;
• accounting reporting.

Declaration on UTII is submitted quarterly:

• for the IV quarter of 2016 - until January 20;
• for the I quarter of 2017 - until April 20;
• for the II quarter of 2017 - until July 20;
• for the III quarter of 2017 - until October 20.

UTII is paid on the basis of the results of each quarter by the 25th day of the month following the tax period.

If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

The financial statements for 2018 show the size of the property and the financial condition of the company. The Ministry of Finance revised the composition of financial statements, but not for everyone. Changes in accounting for 2018, deadlines and report forms in excel can be found in the article.

Accounting statements are systematized information about the company's financial position at the reporting date, the financial result of its activities and the cash flow for the reporting period. Accounting (financial) statements must be reliable. All companies must compile and submit it. The obligation does not depend on what taxation regime the organization applies.

Changes in the financial statements for 2018

The Ministry of Finance made changes to the forms of financial statements by order No. 41n dated March 6, 2018. Non-profit organizations submit a report on the intended use of funds. Previously, in the list of forms, this report was referred to as an appendix to the balance sheet. However, according to the law, this is an independent form of reporting. Therefore, officials excluded her from applications.

The format of the intended use report has changed. The column "Explanations" was added to it before the column "Name of the indicator". In the new column, indicate the number of the explanation for the corresponding line of the report. In the explanations, disclose information about income and expenses, cash flows for the reporting period.

The simplified form of the report remains the same. Non-profit organizations have the right to apply it, if the law does not prohibit them from simplifying accounting.

For commercial organizations, the forms of financial statements have not changed.

Composition of financial statements for 2018 for commercial companies

The composition of the financial statements is determined by Article 14 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting". Accounting consists of a balance sheet, a statement of financial results, an explanatory note and two appendices:

• statement of changes in equity,
• cash flow statement,

Tip from the experts

Forms of financial statements are approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. General accounting forms are given in Appendix No. 1 to Order No. 66n. Simplified forms are in Appendix No. 5 to the same document. You can download free accounting forms for 2018 in excel using the links below. Recommendations "How to fill in each line of the Balance Sheet in a simplified form" and "How to fill in each line of the Statement of Financial Results in a simplified form" will help to fill in the forms.

Accounting Forms

Deadlines for submission of financial statements for 2018

Annual accounting (financial) statements must be submitted to the tax inspectorate and statistics authorities no later than three months after the end of the reporting year. In other words, no later than March 31 of the following year. If the last day of the deadline falls on a weekend or holiday, submit it on the next business day (clause 47 PBU 4/99). When it is necessary to submit reports on the results of 2018, see the table.

Deadlines for the submission of financial statements for 2018: table

If the accounting (financial) statements are not submitted to the inspection on time, the company will be fined 200 rubles. for each form not submitted (clause 1, article 126 of the Tax Code of the Russian Federation).

If the balance sheet is not submitted to the statistical authorities in a timely manner, then the organization will be fined in the amount of 3,000 rubles. up to 5000 rubles, and for its officials - from 300 rubles. up to 500 rubles (Article 19.7 of the Code of Administrative Offenses).

Shelf life of financial statements in the organization: table

Requirements for the preparation of financial statements for 2018

The main requirements for the presentation of accounting statements are given in Article 13 of Law No. 402-FZ and Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. The requirements are:

• reporting includes performance indicators of all divisions of the company, including its branches and representative offices, regardless of their location
• reporting is made in Russian rubles and in Russian
• the information in the reporting is reliable and gives a complete picture of the financial condition of the company.

The financial statements are considered to be drawn up after the head of the organization signed it on paper. If accounting is maintained by a specialized organization, then the accounting must be signed by the heads of both organizations, that is, the one that provides accounting services (clause 17 PBU 4/99).

The signature of the chief accountant on reports submitted to Rosstat is not required (Article 18 of the Law of December 6, 2011 No. 402-FZ, letter of Rosstat of April 7, 2016 No. 532 / OG). The signature of the chief accountant is not required in the accounting submitted to the Federal Tax Service. This is not provided for by current legislation.