Infs submission of financial statements. Submission of financial statements: requirements, submission rules and deadlines

The advent of 2018 for people associated with the accounting of enterprises entails not only pleasant moments public holidays, but also hard work on the preparation of reports for submission to government agencies. No panic! This article will help you and tell you when the balance sheet is due in 2018, and what you should pay attention to so as not to make mistakes and not get a fine.

Who, in what form, where and when delivers the balance?

The balance sheet is submitted to the state statistics and tax authorities. Accounting reports are submitted by all enterprises, regardless of the type of activity, form of ownership, legal form and the chosen tax regime. The exception is individual entrepreneurs.

The reporting period for the preparation of the balance sheet is one year (from 01.01 to 31.12). Exceptions are possible in case of reorganization, creation of a new enterprise or termination of activities (discussed below).

The balance sheet is submitted annually (in 2018 once for 2017), within 3 months after the end calendar year.

The delivery of the balance is allowed in paper form or in electronic format.

In the list of mandatory accounting puffiness for reporting year to be submitted to certain deadlines, includes Balance Sheet and Statement of financial results enterprises.

Representatives of medium and large businesses are required to provide:

Form 4 (movement Money);
Form 3 (change in equity capital);
Form 6 ( intended use funds);
An explanatory note to the transferred data in order to avoid incorrect interpretation of the results of activities, especially losses.

Enterprises that must do a mandatory audit, in addition to the balance sheet, also submit an audit report to the statistics authority at certain deadlines.

Individual entrepreneurs (IP) may not comply with the deadlines for providing financial statements, as they do not apply to enterprises obliged to keep accounting records.

What to consider when compiling the balance sheet for the last reporting period

The balance sheet for 2018 should be compiled on the basis of accounting records (confirmed by supporting documents) and primary documentation for the period from 12/01/2017 to 12/31/2017. AT accounting documentation indicators should be displayed correctly financial activities enterprises for the reporting period.

In a situation where the management financial cycle of an enterprise depends on seasonality and differs from accounting year, the balance sheet should still use the figures from January 1 to December 31.

For the preparation of financial statements for the year, special forms have been approved by law; it cannot be submitted in any form.

Errors that may affect the timing and quality of the submission of financial statements

It is important that the annual balance sheet is submitted on time and without errors. If the reporting of the enterprise will significant errors(the materiality threshold is determined accounting policy enterprises, as a rule, it is 5 or 10%), then There are the following ways to correct them:

replacement of previously submitted financial statements;
retrospective recalculation.

When submitting a balance sheet, the following errors may occur:

Unequal indicators of the balance price - asset and liability. On the day of avoiding an error, you need to check the indicators of turnover, the ledger and primary documents.
Inconsistency of indicators in different forms of reporting. It is necessary to check using the formulas for linking indicators in different reporting forms.
Impact of errors previous periods arising after reporting. In order for these errors not to affect the timing of the balance sheet, information about the adjustments should be disclosed in the explanatory note.

In 2018, the deadline for submitting the balance sheet is until 04/02/2018 (03/31/2018 - a day off that is postponed).

The balance sheet within the deadlines specified by law in 2018 is also submitted by enterprises that did not economic activity in 2017, as this is not a basis for exemption from reporting.

In case of violation of the deadlines for submitting the balance sheet to the statistical and tax authorities in 2018, the following penalties are provided:

1. In case of violation of the deadlines for reporting to the Tax Service:

fine for entity- 200 rub. for each document not submitted;
a fine for officials - 300-500 rubles.

2. In case of violation of the deadlines for submitting reports to the Statistical Bodies:

a fine for a legal entity - 20,000-70,000 rubles;
a fine for officials - 10,000-20,000 rubles.

What can affect the timing of filing financial statements

Deadlines for submission of balance sheets may be changed in the event of reorganization or termination of the enterprise. For companies established in the reporting period, special rules for filing financial statements are also established.

Balance submission deadlines special occasions in 2018

1. Upon liquidation of an enterprise, the balance sheet is submitted within 3 months from the date of making an entry in the Unified State Register of Legal Entities, the reporting period is from January 1, 2017 to the date of liquidation of the enterprise.

2. When creating an enterprise:

until September 30, 2017 - the deadline for submitting reports is until 04/02/2018, the reporting period - from the date of registration in the Unified State Register of Legal Entities to December 31, 2017;
after September 30, 2017 - the deadline for submission is no later than 04/01/2019, the reporting period - from the date of making an entry in the Unified State Register of Legal Entities until December 31, 2018.

3. When reorganizing enterprises:

the new enterprise submits introductory documentation within 3 months from the date preceding the date of registration of the last enterprise associated with the reorganization;
in case of merger, the enterprise must submit the latest financial statements, the balance sheet is submitted within 3 months from the date preceding the date of entry in the Unified State Register of Legal Entities on the termination of activities.

Entrepreneurs submit the balance sheet on paper or in electronic form.

In paper form, reports can be submitted directly to the departments government agencies statistics and tax service or via postal service.

Financial statements in the designated lines can also be submitted using electronic document management (uploading directly from 1C, providing through SBIS, using the public services website). In this case, it is necessary to have electronic keys and conclude an agreement with an electronic document management operator.

The day of reporting is determined depending on the form of submission:

in the case of a personal transfer, the reporting date is the date on the stamp of the public authority;
if the balance is transferred by postal service, the date is fixed in the receipt for sending the letter from the post office;
when submitting reports in electronic form, the date of delivery is considered to be the date fixed by the telecom operator and indicated in the notification of receipt.

If you follow the basic rules for the submission of financial statements (submit full list documents, check for errors, hand over the balance sheet within the time period established by law), then the filing process reporting will be quickly, without problems and fines.

To the territorial department of statistics and tax office It is obligatory to submit only annual financial statements. Deadline - no later than three months after the end of the reporting year. Reporting forms are approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Form 1	Who rents
Balance sheet
Balance sheet (simplified form)	and other organizations that use simplified accounting methods
Income statement	Everybody commercial organizations, including small businesses that have decided to apply generally established forms of accounting
Statement of financial results (simplified form)	Small businesses and other organizations that use simplified accounting methods
Statement of changes in equity
Cash flow statement	All commercial organizations 2
Explanations to the Balance Sheet and Statement of Financial Results (in text and (or) tabular forms)	All commercial organizations 1

1 Machine-readable forms (relevant to all organizations and those using simplified accounting methods) may be used, although this is not required.

2 Do not represent organizations that have the right to apply simplified accounting methods (for example, small businesses) in the absence of data, without knowledge of which an assessment is impossible financial position organization or financial results of its activities (clause 6 of the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n, part 4 of article 6 of the Law of December 6, 2011 No. 402-FZ).

How, where to submit annual reports - balance sheet, report on financial results 2018 - 2019

All companies, regardless of the taxation system, must submit to statistics (Rosstat) only for 2018 and in tax IFTS financial statements for 2018. And even those companies that are simplified (USN).

For newly created, new organizations, according to Law 402-FZ "On Accounting", if the state registration of an economic entity, with the exception of credit institution, produced after September 30, the first reporting year is, unless otherwise specified economic entity, period from date state registration to December 31 of the calendar year following the year of its state registration, inclusive.

Financial statements will only be accepted online.

Organizations and entrepreneurs who are required to keep accounting records will not have to submit annual accounting (financial) statements to Rosstat. It will be necessary to submit financial statements only to the tax authorities, and only via the Internet (via telecommunication channels through an electronic document management operator). Corresponding amendments to the accounting law were made by Federal Law No. 444-FZ dated November 28, 2018.

Starting from the reporting for 2019, a mandatory copy of the annual financial statements to the tax office will need to be submitted only via the Internet (via telecommunication channels through an electronic document management operator). An exception is provided for small businesses: for 2019 this category organizations and individual entrepreneurs will be able to report both electronically and on paper, but starting from the reporting for 2020 - only via the Internet.

Accounting reports in Rosstat will be canceled from 2020

From 2020, organizations and entrepreneurs will not have to submit balance sheets to Rosstat. A mandatory copy of the financial statements will only need to be submitted to the tax office at the location of the economic entity.

WHERE do you need to submit financial statements?

Must be handed over in two addresses, places.

1 . The obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics authority (Rosstat) only for 2018 at the place of state registration arises in accordance with the law on accounting 402-FZ.

2 . But the second copy of the financial statements - the balance sheet and the income statement must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises according to. Where does it say in paragraph 5 of paragraph 1 that the taxpayer is obliged to submit to the tax authority at the location of the organization annual accounting (financial) statements not later than three months after the end of the reporting year

Note: Except for cases when the organization, in accordance with the Federal Law of December 6, 2011 N 402-FZ "On Accounting", is not required to keep accounting records. These include, in particular, individual entrepreneurs.

When an AUDIT of accounting is MANDATORY, who can audit

Mandatory auditing carried out if the organization is:

joint-stock company;
professional market participant valuable papers or the organization's securities are admitted to organized trading;
insurance company;
non-state pension fund(or its management company);
credit organization.

For all other organizations (with the exception of authorities, as well as state (municipal) institutions), an audit is mandatory if, for example:

the organization provides (publishes) consolidated accounting (financial) statements (except for the state extra-budgetary fund);
revenue from product sales(goods, works, services) for previous reporting year exceeds 400,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
balance sheet assets at the end of the previous reporting year exceeds 60,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
if such obligation is secured by others federal laws(for example, for issuers of securities, the obligation to conduct an audit is established by paragraph 9 of Article 22 of the Law of April 22, 1996 No. 39-FZ, and for the organizers of gambling, by part 12 of Article 6 of the Law of December 29, 2006 No. 244-FZ).

A complete list of cases when it is necessary to conduct a mandatory audit is given in part 1 of Article 5 of the Law of December 30, 2008 No. No. 307-FZ.

The Ministry of Finance published a list of cases of mandatory audit of accounting (financial) statements

Note: Information of the Ministry of Finance dated 01/20/2016 No. IS-audit-1

Mandatory accounting audit-2018: who should pass

The new list includes 73 cases in which a mandatory audit of accounting (financial) statements is carried out. In particular, joint-stock companies, state-owned companies, banks, insurers, clearing organizations, private pension funds, lottery operators, gambling organizers, developers, tour operators, etc.

Only audit organizations have the right to conduct a mandatory audit

When choosing an audit organization (individual auditor):

make sure it is a member of a self-regulatory organization of auditors. Otherwise audit organization(an individual auditor) is not entitled to conduct an audit, provide audit-related services (part 2 of article 23 of the Law of December 30, 2008 No. 307-FZ);
make sure of its independence (part 1 of article 8 of the Law of December 30, 2008 No. 307-FZ).

To make sure that the audit organization is a member of a self-regulatory organization, you can request from it documents proving membership in one of them. With state register self-regulatory organizations auditors can be found on the official website of the Ministry of Finance of Russia www.minfin.ru

Submission of an audit report to Rosstat and the tax office

How to act for an organization not subject to statutory audit if Rosstat requested an audit opinion from it

If, in accordance with the current legislation, accounting (financial) statements are not subject to mandatory audit the organization is not required to provide an explanation. BUT ... At the same time, if the territorial body of Rosstat nevertheless requested an audit report, then ignore this request. As the authors of the letter dated 04.12.17 No. 04-4-04-4 / 136-SMI stated, in such a situation, the organization must provide relevant explanations to the statistics (that it has no obligation to send an audit report).

If an organization is required to conduct an audit, then it must submit an audit report along with financial statements to the territorial division of Rosstat. This must be done in accordance with Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ:

or simultaneously with the filing of financial statements;
or separately, but no later than 10 working days from the day following the date of the auditor's report, and no later than December 31 of the year following the reporting one.

Note: if you do not submit an audit report to Rosstat (submit late), an administrative fine will be charged.

It is not required to submit an audit report to the tax inspectorate, since the audit report is not included in the financial statements that are required to be submitted to the tax inspectorate. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724 and the Federal Tax Service of Russia for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15/003855.

Can organizations that are required to conduct an audit prepare financial statements in simplified forms
Organizations that are subject to mandatory audit, for example, these are joint-stock companies (including small enterprises) and LLC with the amount of assets in the balance sheet as of the end of the previous reporting year more than 60 million rubles. cannot prepare financial statements in simplified forms.
The reason is that the reporting of any joint-stock companies(both public and non-public) and LLC with a balance sheet total of more than 60 million rubles. subject to mandatory audit. And those organizations that are required to conduct an audit are not entitled to use simplified forms accounting and reporting. These requirements are enshrined in the Law of December 6, 2011 No. 402-FZ and paragraph 1 of part 1 of Article 5 of the Law of December 30, 2008 No. 307-FZ.

Deadline for submission of financial statements: balance sheet, income statement?

The obligation to submit annual financial statements to the tax authorities is assigned to organizations by subparagraph 5 of paragraph 1 of the Tax Code of the Russian Federation. By general rule documents must be submitted no later than three months after the end of the reporting year. But tax code does not determine the method of presenting accounting reports (on paper or in electronic form) and does not oblige the Federal Tax Service of Russia to develop electronic formats for such reporting. Nevertheless, the tax authorities have prepared recommended formats for the presentation of accounting (financial) statements in electronic form. They are approved by order of the Federal Tax Service of Russia dated March 20, 2017 No. ММВ-7-6/ [email protected].

For statistics, it will be necessary to hand over the Balance for 2016 only electronically

Large and medium-sized companies will be able to submit their balance sheet for 2015 to Rosstat only via the Internet. This follows from the bill, which the department submitted for public consideration (regulation.gov.ru). The amendments are likely to be adopted.

According to the plans of Rosstat, the balance sheet and the audit report for 2015 (if necessary) organizations with revenues of more than 800 million a year and more than 100 people will be required to submit electronically.

Small companies with revenues from 150 to 800 million rubles and a staff of 15 to 100 people will switch to filing an electronic balance sheet starting from reporting for 2016.

Microenterprises:24: where less than 15 people work and whose annual revenue does not exceed 150 million rubles, they will continue to be able to submit balance sheets to Rosstat on paper.

The article will help you find out who is obliged to submit statistical reports to Rosstat on the statistics website. The procedure and deadlines for the submission of statistical reports. What are the ways to submit a statistical form.

In what composition to submit financial statements to the department of Rosstat and tax?

Balance sheet, income statement and all appendices to them. It is necessary to hand over the forms to the department of Rosstat - statistics where the organization is registered. Deadline - no later than three months after the end of the reporting year, as well as to the tax office. That is, for 2018 - until March 31, 2019 inclusive.

Disclosure Service: financial statements, balance sheets and all other forms free of charge.

The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts the Balance Sheet and the Statement of Financial Results for Small Business Entities are compiled (KND Form 0710098). Download forms of balance sheet and income statement. Simplified accounting for small businesses. Download the program Taxpayer version 4.45.2

Internet reporting. Contour.Extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

The forms of the balance sheet and the report on the financial results of small businesses are given. Accounting statements 2018 - 2019, small businesses.

Forms of federal statistical observation with instructions for filling them out in Excel and Word format for 2018 - 2019 in the State Statistics Committee: 1-natura-BM, 1-VES, MP (micro), 1-IP, 4-TER, 11-TER, 6-TP, 1-alcohol, PM-prom, 1-NANO, 5-Z, P-5 (m).

Deadlines for the submission of financial statements: preparation of documents + innovations in 2017 + choice of reporting form + features of filing financial statements to statistical authorities + summary data on delivery for 4 quarters.

Whether it is a small or large business, the accounting process is an integral part of organizing the workflow throughout the year.

Today we consider the deadlines for the submission of financial statements and we will analyze the points that may raise questions due to the constant changes in the legislative system of our country.

Preparation of financial statements

The company's accounting department works all year round. Information is submitted to the relevant authorities in 4 quarters, each of which consists of 4 months.

Depending on the size of the organization, the preparation process can take 1-2 months of continuous work, and rechecking financial indicators complicates the work of the entire department.

1) Tasks of accounting reporting and requirements for it.

Why do you need to submit reports to government departments?

The incoming information enables the governing bodies to evaluate and control the amount of funds received by the treasury throughout the year.

Tasks of financial reporting:

assistance in resolving issues of mutual cooperation between the organization and the state;
analysis of periods and amounts of payment;
rational display of indicators financial stability organizations.

In addition to the tasks, a number of requirements are put forward, without which the probability of acceptance of documentation by the authorities will be equal to zero.

Proper design and structuring of reports is an important component of successful activity.

Requirements:

Displaying a complete financial picture of the enterprise through fixing its activities.
Application of types and methods of activity approved in advance by the financial department.
Compliance with the deadlines for submitting documentation to the tax authorities of the Russian Federation.

The main components of the reports are the figures on the organization's balance sheet and its quarterly expenses when making a profit in the process of functioning. Often, an audit summary and a note with explanations are added to the main volume of papers.

2) Changes in 2017.

Since January 2017, some deadlines for the submission of financial statements have changed. There are several new forms of documentation required to be submitted.

Failure to comply with the requirements for registration and deadlines will lead to the accrual of impressive fines to organizations.

In April 2017, the reporting form became simplified.

Information, including the insurance code and other personal data, is submitted for each employee to the pension authorities at the end of each quarter.

In case of delay in filing, a penalty of 1000 rubles is imposed, and in case of errors in the data, you will have to pay 500 rubles.

The procedure for final confirmation of papers is simplified: Chief Accountant is exempted from obligatory fastening of reports with a personal signature in documents.

If the company is registered according to a simplified scheme tax collection she would still have to without fail maintain reports and submit them within the time limits specified by law.

List of accounting documents

Starting from January 2013, according to the changes in the deadlines, each company is obliged to provide a list of basic documents informing the tax authorities about the work of the organization on time.

A large number of forms and declarations of various directions are included in the main sections on enterprise reporting, a list of the main ones is presented below.

Documentation must contain:

balance sheet;
statement of income and expenses;
statement of changes in capitals;
cash flow reports within the system;
additions to the balance;
reports on the forms of the finance department;
audit report;
explanatory note.

In fact, you must confirm and record any financial operations that took place in your company during the period of time included in the deadlines for filing puffiness.

1. Submission form.

Initially, you have 2 options on how to submit reports. An important factor are deadlines.

The procedure involves the transfer of documentation through nearby tax departments in the region of residence of an individual / legal entity.

If registration in hard copy can take up to 2 - 3 calendar days, then with electronic delivery, you are instantly noted in the state body.

Delivery in printed form:

Through a personal visit to the branch.

Both the head of the enterprise and his authorized representative can transfer documents.

The moment of puffiness is fixed by a representative on the spot.

Through mail.

To avoid overlaps, a description of the contents should be added to the envelope.

The date of submission is the moment of its departure from the post office.

The electronic form of filing is more in demand and avoids misunderstanding between the taxpayer and the system.

There are 2 most common ways to submit financial statements electronically:

Method 1: EDF operator.

The process is organized using telecommunication channels with 3 levels of protection electronic signatures.
The deadlines for submission are fixed upon receipt of reports on the server of the tax authorities.

Advantages of the method:

saving personal time.

You can submit reports from anywhere in the world without worrying about delivery times - all documents are registered in the system within 5 minutes;

no need for hard copies;
the system automatically searches for errors and indicates them, preventing premature sending;
the ability to update report forms and supplement the missing ones at any time from your personal account;
receipt within 24 hours of a certificate confirming the receipt and registration of documents on time;
multilevel protection system.

At any time, the user has the opportunity to send a request for the provision of individual documents for previous quarters.

A convenient way to recover lost files in case of hardware problems.

Method 2: Through the Federal Tax Service.

The federal tax website of Russia recently launched new project, which simplifies the form of submission of financial statements by taxpayers.

Work algorithm:

Get the user ID on the tax service website.
Install the "Legal Taxpayer" program.
Register through the program using the received identifier.
Install 2 additional modules: "Root certificate" and "List of revoked certificates".

Change accounting reports for enterprises with more than 100 employees, it should mainly be carried out electronically.

Large enterprises should focus on this particular format, presumably in 1-2 years the wish will become mandatory.

What are the deadlines for submitting financial statements?

The total amount of documentation to be submitted varies from 30 to 60 units per year. It all depends on the type of organization.

Private entrepreneurs who use can fit into 20 forms.

1) Quarterly table of deadlines for the submission of financial statements.

The table will be the most visual way to provide all the deadlines for submitting reports throughout the year.

A breakdown by quarters will make it possible to avoid confusion.

The table includes data on all items of financial statements that are required from both LLCs and private enterprises.

The deadlines for filing have been in force since 2013 and have not changed much over the past 4 years.

Features of the submission of financial statements to the statistical authorities

The submission of documentation on statistics is included in the package of financial statements. Submission is carried out in both printed and electronic form.

Depending on the type of organization, statistics can be selective or continuous.

Continuous statistics oblige to submit reports within the agreed time frame along with other documents. Random check is carried out tax authorities 1 - 2 times in 5 years.

The list of enterprises subject to inspection is compiled randomly.

In what forms can you submit:

data showing financial indicators organizations;
information on the turnover of assets of enterprises;
data on activities carried out in the reporting period;
declarations with information on employees (rate, number, and so on).

If the organization does not comply with the deadlines for filing, a fine of 20,000 rubles for individuals and up to 60,000 rubles for legal entities is provided.

The deadlines for submitting statistics are determined for each enterprise on an individual basis.

How long should financial statements be kept?

The retention periods for financial statements were last changed in 2013. The countdown starts in January next year.

That is, if you submitted reports in September 2017, the countdown should begin on January 1, 2018.

Institutions are required to keep records for 5 years. Quarterly reports are kept for 3 years, and annual reports for up to 10 years. If all the documentation is in printed form, it should be marked with tax returns.

As we see, the deadlines for the submission of financial statements have not changed for 4 years.

Information about minor amendments and innovations can be found on the official website of the tax office.

What are the deadlines for submitting financial statements?

Learn about when to submit reports to the FIU and the FSS from the video:

Compliance with the deadlines will avoid fines, as well as increase the level of government confidence in your organization.

Useful article? Don't miss out on new ones!
Enter your e-mail and receive new articles by mail

The last quarter of 2017 has arrived, and now is the time to remind taxpayers of the deadlines for submitting annual accounts. What will be the deadlines for submitting reports to individual entrepreneurs and organizations for 2017, we will tell in this material.

Deadlines for submission of financial statements

All organizations, including those that are small businesses, are required to keep accounting records, regardless of the tax regime they apply (Part 1, Article 6 of the Law of December 6, 2011 No. 402-FZ). The annual accounting includes:

financial results report,
statement of changes in equity,
report on the intended use of funds.

Small businesses can report using simplified forms, but the reporting deadline is the same for all legal entities - 3 months after the end of the reporting year (Article 18 of Law No. 402-FZ). The last day for the submission of accounting records for 2017 to the IFTS and Rosstat will be April 2, 2018, since March 31 coincides with Saturday - a day off.

Deadlines for the submission of tax returns 2017 for OSNO

Tax returns and calculations are submitted to the IFTS, according to due date for each type of report.

Organizations on OSNO submit income tax returns, the frequency of which can be either monthly or quarterly. In any case, the income statement for 2017 must be submitted no later than March 28, 2018.

Reporting deadline-2017 for other taxes:

VAT - 01/25/2018,
on the property of organizations - 30.03.2018,
transport - 01.02.2018,
land - 01.02.2018

The deadlines for the submission of IP reporting for the year on OSNO are as follows:

for declaration 3-NDFL - 04/30/2018,
Entrepreneurs submit other reporting forms within the same time frame as organizations.

ESHN, UTII and USN - deadlines for reporting on special regimes

Preferential tax regimes allow not to pay a number of taxes - income tax, VAT, property tax, personal income tax for individual entrepreneurs. In this case, there is a need to pay and report on tax under the special regime, as well as on other taxes.

Individual entrepreneurs and firms that applied the “simplified” system in 2017 submit a single tax declaration under the simplified tax system once a year. At the same time, for legal entities and individual entrepreneurs, the reporting deadlines differ: USN-2017 LLC is submitted no later than 04/02/2018 (taking into account the postponement of the deadline from Saturday 03/31/2018), and the deadline for individual entrepreneurs is 04/30/2018. (clause 1 of article 346.23 of the Tax Code of the Russian Federation).

Producers of agricultural products can apply a special regime in which instead of income tax, single agricultural tax. The declaration for the ESHN for 2017 must be submitted no later than 04/02/2018, because the deadline (03/31/2018) coincides with a day off (clause 2 of article 346.10 of the Tax Code of the Russian Federation).

At the "imputation" declarations are submitted quarterly. payers UTII delivery reporting, the terms of which are established by paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation, for the 4th quarter of 2017 provided no later than January 22, 2018.

For other taxes, which are calculated by "simplifiers" and payers of UTII and UAT, the reporting forms and deadlines for their submission do not differ from those used under the general tax system.

Deadlines for reporting on insurance premiums and personal income tax

All employers are tax agents for personal income tax, are required to submit reports for 2017 on payments made to individuals and withheld income tax. The deadlines for submitting 6-NDFL for 2017 and certificates 2-NDFL are the same - 04/02/2018. If the employer could not withhold tax from an individual, he must provide a 2-NDFL certificate on it no later than 03/01/2018.

In 2017, insurance premiums should be reported quarterly to the IFTS, and not to funds. The deadline for submitting the calculation of insurance premiums for 2017 is no later than January 30, 2018.

This does not apply to insurance premiums for "injuries" - as before, 4-FSS reports must be submitted to the Social Insurance Fund. The reporting deadlines for 4-FSS for 2017 are different for electronic settlements - 01/25/2018, and for paper settlements - 01/22/2018.

Only one report needs to be submitted to the FIU for 2017 - this is a new form of insurance experience individuals SZV-STAZH, which will be rented for the first time. Deadline for submission of SZV-STAZH for 2017 - no later than 03/01/2018.

Statistical reporting deadline

Reporting to the bodies of Rosstat is provided by individual entrepreneurs and small enterprises if they fall under a complete or selective statistical study. Continuous surveys are conducted every 5 years, and selective surveys are conducted monthly/quarterly (for small and medium-sized businesses) or annually (for micro-enterprises). The lists of those who must report are formed on the basis of information from the unified register of small businesses (Article 5 of the Law of July 24, 2007 No. 209-FZ).

Rosstat provides specific information on the forms and deadlines for reporting for 2017 to individual entrepreneurs and organizations by mail, but in order to be aware in advance, it is better to track the information on the website of regional statistical bodies in the section “ Statistical reporting”, or check it in your Rosstat department.

Reporting deadlines for 2017 - table

Reporting name	Who rents	Where is provided	Submission deadline
Annual financial statements (balance sheet, income statement and annexes to them)	organizations	IFTS, Rosstat authorities
VAT declaration for the 4th quarter of 2017	organizations and individual entrepreneurs
Income tax return for 2017	organizations
Declaration on corporate property tax for 2017	organizations
Declaration on transport tax for 2017	organizations
Declaration on land tax for 2017	organizations
Declaration 3-NDFL for 2017
Declaration on single tax at USN for 2017	organizations and individual entrepreneurs		04/02/2018 - organizations, 05/03/2018 - IP
Declaration on UTII for the 4th quarter of 2017	organizations and individual entrepreneurs
Declaration on ESHN for 2017	organizations and individual entrepreneurs
Help 2-NDFL for 2017			for individuals from whom it is impossible to withhold tax - 03/01/2018, for the rest - 04/02/2018
Form 6-NDFL for 2017	tax agents - organizations and individual entrepreneurs
Calculation of insurance premiums for 2017
Information about average headcount for 2017	organizations and individual entrepreneurs with employees
Calculation of 4-FSS for 2017	organizations and individual entrepreneurs with employees		01/22/2018 on paper, 25.01.2018 electronically
Confirmation of the main activity	organizations and individual entrepreneurs
Information SZV-STAZH for 2017	organizations and individual entrepreneurs with employees

You can find the reporting calendar for 2018 at.

Missing submission deadline tax reporting threatens not only with a fine, but also with blocking bank accounts(clause 1, clause 3, article 76, clause 1, article 119 of the Tax Code of the Russian Federation).

Our calendar will help you not to miss the deadline for submitting one or another report to the IFTS and off-budget funds.

Deadlines for submission of the main tax reporting in 2017

Type of reporting		Deadline for submission to the IFTS
Income tax return (for quarterly reporting)	For 2016	Not later than March 28, 2017
	For the first quarter of 2017	Not later than April 28, 2017
	For the first half of 2017	Not later than July 28, 2017
	For 9 months of 2017	Not later than October 30, 2017
Income tax return (with monthly reporting)	For 2016	Not later than March 28, 2017
	January 2017	Not later than February 28, 2017
	February 2017	Not later than March 28, 2017
	For March 2017	Not later than April 28, 2017
	April 2017	Not later than May 29, 2017
	May 2017	Not later than June 28, 2017
	June 2017	Not later than July 28, 2017
	July 2017	Not later than August 28, 2017
	For August 2017	Not later than September 28, 2017
	For September 2017	Not later than October 30, 2017
	October 2017	Not later than November 28, 2017
	November 2017	Not later than December 28, 2017
VAT declaration	For the fourth quarter of 2016	Not later than January 25, 2017
	For the first quarter of 2017	Not later than April 25, 2017
	For the second quarter of 2017	No later than July 25, 2017
	For the third quarter of 2017	Not later than October 25, 2017
Register of received and issued invoices	For the fourth quarter of 2016	Not later than January 20, 2017
	For the first quarter of 2017	Not later than April 20, 2017
	For the second quarter of 2017	Not later than July 20, 2017
	For the third quarter of 2017	Not later than October 20, 2017
	For 2016 (if it is impossible to withhold personal income tax from income)	Not later than March 1, 2017
	For 2016 (for all paid income)	Not later than April 3, 2017
	For 2016	Not later than April 3, 2017
	For the first quarter of 2017	Not later than 02.05.2017
	For the first half of 2017	Not later than July 31, 2017
	For 9 months of 2017	Not later than October 31, 2017
Corporate property tax declaration	For 2016	Not later than March 30, 2017
Calculation of advances on property tax of organizations (surrendered if the law of the subject of the Russian Federation establishes reporting periods)	For the first quarter of 2017	Not later than 02.05.2017
	For the first half of 2017	Not later than July 31, 2017
	For 9 months of 2017	Not later than October 30, 2017
tax return under USN	For 2016 (represented by organizations)	Not later than March 31, 2017
tax return under USN	For 2016 (represented by individual entrepreneurs)	Not later than 02.05.2017
Declaration on UTII	For the fourth quarter of 2016	Not later than January 20, 2017
	For the first quarter of 2017	Not later than April 20, 2017
	For the second quarter of 2017	Not later than July 20, 2017
	For the third quarter of 2017	Not later than October 20, 2017
Declaration on ESHN	For 2016	Not later than March 31, 2017
Transport tax declaration (submit only by organizations)	For 2016	Not later than 02/01/2017
Land tax declaration (only submitted by organizations)	For 2016	Not later than 02/01/2017
Single simplified declaration	For 2016	Not later than January 20, 2017
	For the first quarter of 2017	Not later than April 20, 2017
	For the first half of 2017	Not later than July 20, 2017
	For 9 months of 2017	Not later than October 20, 2017
Declaration in the form 3-NDFL (represent only IP)	For 2016	Not later than 02.05.2017

Deadlines for submitting reports on insurance premiums to the IFTS in 2017

Since 2017 insurance premiums(except for contributions "for injuries") come under the control of the Federal Tax Service. Accordingly, for periods starting in 2017, it must be submitted to the IFTS (clauses 7, 10 of article 431 of the Tax Code of the Russian Federation).

Deadlines for reporting to the FIU in 2017

Despite the fact that since 2017 the Federal Tax Service has been administering insurance premiums, the calculation of RSV-1 based on the results of 2016 must be submitted to the Funds.

Type of reporting	For what period is	Deadline for submission to the FIU
Calculation of RSV-1 PFR on paper	For 2016	Not later than February 15, 2017
Calculation of RSV-1 PFR in electronic form	For 2016	Not later than February 20, 2017
Information about insured persons in the FIU ()	December 2016	No later than January 16, 2017
	January 2017	Not later than February 15, 2017
	February 2017	Not later than March 15, 2017
	For March 2017	Not later than April 17, 2017
	April 2017	Not later than May 15, 1017
	May 2017	Not later than June 15, 2017
	June 2017	Not later than July 17, 2017
	July 2017	Not later than August 15, 2017
	For August 2017	Not later than September 15, 2017
	For September 2017	Not later than October 16, 2017
	October 2017	No later than November 15, 2017
	November 2017	Not later than December 15, 2017

Deadlines for submitting reports to the FSS in 2017

In 2017, the FSS must submit:

4-FSS at the end of 2016 in the context of all contributions paid in this Fund(contributions in case of temporary disability and in connection with maternity, as well as contributions "for injuries")
4-FSS (there will be a new form) for periods starting from 2017, in terms of contributions “for injuries”.

Type of reporting	For what period is	Deadline for submission to the FSS
Calculation of 4-FSS (in terms of all contributions paid to the FSS) on paper	For 2016	Not later than January 20, 2017
Calculation of 4-FSS (in terms of all contributions paid to the FSS) in electronic form	For 2016	Not later than January 25, 2017
Calculation of 4-FSS (in terms of contributions "for injuries") on paper	For the first quarter of 2017	Not later than April 20, 2017
	For the first half of 2017	Not later than July 20, 2017
	For 9 months of 2017	Not later than October 20, 2017
Calculation of 4-FSS (in terms of contributions "for injuries") in electronic form	For the first quarter of 2017	Not later than April 25, 2017
	For the first half of 2017	No later than July 25, 2017
	For 9 months of 2017	Not later than October 25, 2017
Confirmation of the main activity in the FSS	For 2016	Not later than April 17, 2017