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Reporting for the 1st half of the year. Quarterly reporting. Under special tax regimes

The report for the 1st quarter of 2019 is prepared by almost all companies and individual entrepreneurs. The composition of reporting varies depending on the taxation system used and the number of employees on staff. You will find tips on the first quarterly reporting of 2019 in our material.

Reporting for the 1st quarter of 2019: what reports to submit and where

Taxpayers submit reports for the 1st quarter of 2019 to various regulatory authorities:

for tax authorities - tax returns (VAT, income tax, etc.) and reporting on personal income tax and contributions (6-NDFL, ERSV);
in the Social Insurance Fund - a report in Form 4-FSS, a report on the use of contributions “for injuries”;
to the Pension Fund of Russia - monthly reports SZV-M;
to other government agencies (statistical reports to statistical bodies, reporting to Rosprirodnadzor, etc.).

This publication will help you figure out how to find out what kind of reporting the statistical authorities expect from you.

Each taxpayer has their own set of reports for the 1st quarter of 2019. It depends on the taxation system used, the objects of taxation for certain taxes, as well as on the availability of payments to individuals.

What reports for the 1st quarter of 2019 need to be submitted? For your convenience, we have collected information on the deadlines for submitting reports for the 1st quarter of 2019 and the forms of reports for the 1st quarter of 2019 in tables.

The first quarterly reports of entrepreneurs in 2019

To understand what reports the first quarterly reporting of an individual entrepreneur for 2019 consists of, determine which group you, as an entrepreneur, belong to:

group 1 - individual entrepreneur on OSNO without employees;
group 2 - individual entrepreneur on OSNO with employees;
group 3 - individual entrepreneur on a special regime (except for UTII) without employees;
group 4 - individual entrepreneur on a special regime (except for UTII) with employees;
group 5 - individual entrepreneur on UTII without employees;
group 6 - individual entrepreneur on UTII with employees.

This grouping is due to the fact that of all special regime officers, only individual entrepreneurs need to report quarterly on UTII. And individual entrepreneurs submit a VAT return from all tax reports to OSNO. The presence of employees, regardless of the regime applied, requires reporting on insurance contributions and personal income tax.

From the table below, find out about the reporting composition of each group of individual entrepreneurs for the 1st quarter of 2019:

Company reporting on OSNO: table with tips on deadlines and types

The table shows reports for the first quarter of 2019 for companies using OSNO:

Report	Submit no later than	Additional Information
VAT declaration		Find out about new codes for VAT returns.
Income tax return	for quarterly and monthly (with additional payment at the end of the quarter) payment of advance payments: 04/29/2019 (postponed from the weekend of 04/28/2019) when paying advances monthly, based on actual profit: for January - 02/28/2019; for February - 03/28/2019; for March - 04/29/2019 (rescheduled from the weekend of 04/28/2019)	The materials in our section will help you understand the nuances of income tax reporting.
Tax calculation for advance payment of property tax		The tax calculation form for advance payment of property tax was approved by Order of the Federal Tax Service of Russia dated October 4, 2018 No. ММВ-7-21/575@
		Find out the details of filling out report lines from the materials in our section.
Unified calculation of insurance premiums		Download the calculation form from this material
	On paper: 04/19/2019 Electronically: 04/25/2019	For video instructions on filling out 4-FSS, see the link
Report on the use of insurance contributions for compulsory social insurance against accidents and industrial diseases, for financial support of preventive measures to reduce injuries and industrial diseases	Simultaneously with form 4-FSS

If there are taxable objects for transport and land taxes, reporting for the 1st quarter is not required. The declaration for these taxes is submitted once a year based on the results of the tax period.

Companies and individual entrepreneurs in special regimes: do they need quarterly reporting?

A significant number of special regime workers report on the tax associated with the use of the special regime (USN, Unified Agricultural Tax) once at the end of the year. For such companies, the composition of the first quarterly reporting depends only on the presence of employees on their staff (ERSV, 6-NDFL, SZV-M, 4-FSS). The picture for the reporting of companies and individual entrepreneurs combining special regimes is somewhat different. For example, if you combine the simplified tax system with UTII, you need to report on the results of the 1st quarter of 2019 using UTII, and you will submit a simplified declaration only at the end of the year.

This publication will tell you about the conditions for combining the simplified tax system with UTII.

If you combine the simplified form with PSN, you do not need to submit quarterly reports. This is explained by the frequency of reporting: according to the simplified tax system, you are required to submit a declaration once at the end of the year, and the use of the PSN generally relieves payers from tax reporting(in terms of the special regime).

Let us add that the use of the simplified tax system and UTII does not exempt the special regime officer from submitting property tax calculations for “cadastral” real estate objects (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

Under the Unified Agricultural Tax, you will also have to make advance payments for property tax and report on them (except for the property specified in clause 3 of Article 346.1 of the Tax Code of the Russian Federation).

Results

The first quarterly reports of 2019 for different companies and individual entrepreneurs contain a different set of reports. Companies and individual entrepreneurs on OSNO are required to report VAT, and companies are also required to report income and property taxes. Of the special regimes, the declaration must be submitted only to UTII payers.

Tax reports that Russian organizations must submit are the largest part of the entire structure of reporting information. The list of fiscal forms is quite large, so to group them, we will present the latest dates for sending information to the Federal Tax Service in the form of a table. Please note that the information also contains reporting deadlines for the 4th quarter of 2018 (table).

Tax reporting for 2019, reporting deadlines:

	During the period	Deadline
	During the period	Deadline
VAT return (quarterly)
Income tax return (quarterly)	Polug. 2019
Log book of received and issued invoices (electronically)
Certificate of income 2-NDFL	Reporting for 2018	03/01/2019, if tax is assessed but not withheld 04/01/2019 for paid income and withheld personal income tax
Calculation of personal income tax amounts, form 6-NDFL	Polug. 2019
Declaration of transport tax
Declaration of land tax
Property tax declaration
Advance property tax calculations	Polug. 2019
Water tax declaration (quarterly)
Mineral extraction tax declaration (monthly)
Information on the average number of employees
Declaration according to the simplified tax system (annual)		04/01/2019 - reporting deadlines in 2019 for the organization 04/30/2019 – deadline for individual entrepreneurs
Declaration on UTII (quarterly)
Declaration of Unified Agricultural Tax (annual)
Single simplified declaration	Polug. 2019
Calculation of insurance premiums (quarterly)	Polug. 2019

When sending reporting forms to the Federal Tax Service, if the last date falls on a holiday or weekend, the transfer rule applies. That is, the day the report is submitted is moved to the first working day after a holiday or day off.

Deadlines for submitting reports in the 1st quarter of 2019

Below we have collected all the reports for 2019, the deadlines for submission and the reporting table are divided by quarter.

Deadline	What's for rent	Who rents
	SZV-M for December 2018	All policyholders.
	Unified simplified tax return for 2018.	Organizations that do not have taxable objects and do not have bank and cash flows.
	Information on the average number of employees for 2018.	All organizations.
	Water tax declaration for the 4th quarter of 2018.	Companies and individual entrepreneurs from the list of Article 333.8 of the Tax Code of the Russian Federation.
	4-FSS for 2018 on paper.	All policyholders with an average number of employees of less than 25 people.
	Invoice journal for the 4th quarter of 2018 in electronic format.
	Declaration on UTII for the 4th quarter of 2018.	All companies on UTII.
	VAT return for the 4th quarter of 2018.
	4-FSS for 2018 in electronic form.	Policyholders with an average number of employees of more than 25 people.
	Calculation of insurance premiums for 2018 to the Federal Tax Service.	All policyholders.
	Transport tax return for 2018.	Companies that have vehicles.
	Land tax declaration for 2018.	Companies that own land.
	SZV-M for January.	All policyholders.
	Income tax return for January.	Companies on OSNO that submit reports monthly.
	Tax calculation for income tax for January.
	2-NDFL certificates indicating the impossibility of withholding tax.	Tax agents for personal income tax.
	SZV-STAGE.	All policyholders.
	SZV-M for February.	All policyholders.
	Income tax return for 2018.	Companies on OSNO.
	Income tax return for February.
	Tax calculation for income tax for February.	Tax agents who calculate monthly advance payments based on actual profits received.

Deadlines for submitting reports in the 2nd quarter of 2019

Deadline	What's for rent	Who rents
	Declaration of corporate property tax for 2018.	Companies that have property on their balance sheet.
	Accounting statements for 2018.	All companies that do accounting.
		Organizations on the simplified tax system.
	6-NDFL for 2018.	Tax agents.
	2-NDFL for 2018 with sign 1.
	Confirmation of the type of activity in the Social Insurance Fund for 2018.	All organizations.
	SZV-M for March.	All policyholders.
	Water tax declaration for the 1st quarter.
	Declaration of UTII for the 1st quarter.	Companies and individual entrepreneurs.
	Journal of invoices for the 1st quarter in electronic form.	Freight forwarders, intermediaries and developers.
	Unified simplified tax return for the 1st quarter.
	4-FSS for the 1st quarter on paper.
	VAT return for the 1st quarter.	VAT payers and tax agents.
	4-FSS for the 1st quarter in electronic form.
	Income tax return for the 1st quarter.	Companies on OSNO.
	Income tax return for March.	Companies on OSNO that report monthly.
	Tax calculation for income tax for March or 1st quarter.	Tax agents.
	6-NDFL for the 1st quarter.	Tax agents.
	3-NDFL for 2018.
	Calculation of insurance premiums for the 1st quarter.	All employers.
	Declaration under the simplified tax system for 2018.	IP on the simplified tax system.
	Calculation of property tax on advance payments for the 1st quarter.	Organizations that are required to pay.
	SZV-M for April.	All employers.
	Income tax return for April.	Companies on OSNO that report monthly.
	Tax calculation for income tax for April.	Tax agents who calculate monthly advance payments based on actual profits received.
	SZV-M for May.	All employers.
	Income tax return for May.	Companies on OSNO that report monthly.
	Tax calculation for income tax for May.	Tax agents who calculate monthly advance payments based on actual profits received.

Deadlines for submitting reports in the 3rd quarter of 2019

Deadline	What's for rent	Who rents
	SZV-M for June.
	4-FSS for half a year on paper.	Employers with an average number of employees of no more than 25 people.
	Water tax declaration for the 2nd quarter.	Companies and individual entrepreneurs from the list of Art. 333.8 Tax Code of the Russian Federation.
	Unified simplified tax return for the 2nd quarter.	Organizations that do not have taxable objects and do not have turnover in the bank or in the cash register.
	Declaration on UTII for the 2nd quarter.	Payers of UTII.
	Electronic journal accounting of invoices for the 2nd quarter.	Forwarders, intermediaries, developers.
	4-FSS for half a year in electronic form.	Employers with an average number of employees of more than 25 people.
	VAT return for the 2nd quarter.	VAT payers and tax agents.
	Half-year income tax return.	Companies on OSNO.
	Income tax return for June.	Companies that report monthly.
	Tax calculation for income tax for June or 2nd quarter.	Tax agents.
	Calculation of insurance premiums for six months.	All employers.
	Calculation of property tax on advance payments for the 2nd quarter.	Taxpayers.
	6-NDFL for half a year.	Tax agents for personal income tax.
	SZV-M for July.	All employers.
	Income tax return for July.
	Tax calculation for income tax for July.	Tax agents.
	SZV-M for August.	All employers.
	Income tax return for August.	Organizations that report monthly.
	Tax calculation for income tax for August.	Tax agents.

Deadlines for submitting reports in the 4th quarter of 2019

Deadline	What's for rent	Who rents
	SZV-M for September.	All employers.
	Unified simplified tax return for the 3rd quarter.	Organizations that do not have taxable objects and do not have turnover in the bank or in the cash register.
	Water tax declaration for the 3rd quarter.	Companies and individual entrepreneurs from the list of Art. 333.8 Tax Code of the Russian Federation.
	Declaration of UTII for the 3rd quarter.	Payers of UTII.
	Electronic journal of invoices for the 3rd quarter.	Freight forwarders, intermediaries and developers.
	4-FSS for nine months on paper.	Policyholders with a payroll of no more than 25 people.
	VAT return for the 3rd quarter.	VAT payers and tax agents.
	4-FSS for nine months in electronic form.	Insurers with a payroll of more than 25 people.
	Income tax return for September or nine months.	Organizations on OSNO.
	Tax calculation for income tax for September or nine months.	Companies on OSNO in relation to income and taxes of foreign companies.
	Calculation of insurance premiums for nine months.	All employer-insurers.
	Calculation of property tax on advance payments for the 3rd quarter.	Taxpayers.
	6-NDFL for nine months.	Tax agents.
	SZV-M for October.	All employer-insurers.
	Income tax return for October.	Organizations that report monthly.
		Tax agents.
	SZV-M for November.	All employer-insurers.
	Income tax return for November.	Organizations that report monthly.
	Tax calculation for income tax for November.	Tax agents.

Generalized file with reporting deadlines

Please note that the table below for annual reporting for 2018 (due dates for reporting in 2019) contains only key reporting forms. A generalized table will help you check the reporting in December 2019 or the deadlines for submitting reports for the 4th quarter of 2018 for all regulatory authorities.

Accounting forms

For state controllers (Rosstat, Federal Tax Service and Ministry of Justice) the date of provision is uniform. This period is equal to three calendar months from the end of the reporting financial year, or until March 31.

Please note that the deadline for submitting annual reports for 2018 in 2019 fell on a Sunday, and they were postponed, in accordance with the Tax Code of the Russian Federation, to 04/01/2019. However, inspectors of the Federal Tax Service do not recommend postponing the submission of accounting reports until the last day. This may result in fines.

In addition to state controllers, public sector employees are required to report to higher managers of budget funds, as well as send accounting reports to the founders. Specific deadlines for submitting reports for the 4th quarter of 2018, as well as annual forms of accounting financial statements, should be clarified in advance with the founder or superior manager, if such information has not been communicated to your institution in the prescribed manner.

Statistical reporting in 2019

Territorial statistical bodies especially carefully monitor organizations for the timeliness of providing information. For delay, administrative fines of up to 70,000 rubles per organization and up to 30,000 rubles per manager are provided, and this is only for the first offense. In case of repeated violation, the company will be fined 150,000 rubles, and the manager - 50,000 (Article 13.19 of the Administrative Code).

Current monthly, quarterly and annual reports for 2018, reporting deadlines - the download table is discussed in a separate material. To avoid penalties from controllers, we recommend checking what statistical reporting your organization must submit. Find out how to do this quickly and for free in a special article.

We report to the Pension Fund and the Social Insurance Fund

Since 2017, the composition of reports in Pension Fund and Social Security was sharply reduced. However, it is still necessary to provide information to extra-budgetary funds. For example, only two reports remain mandatory forms for the Pension Fund:

SZV-M - monthly form on the number of insured citizens. Handed over by the 15th day of the month following the reporting month;
SZV-STAZH - report annually, the form has become mandatory since 2018. Information must be provided to the Pension Fund by March 1st. Along with the SZV-STAZH form, it was necessary to send EDV-1 (accompanying inventory).

In addition to the information required for all policyholders, some companies were required to report on additional forms. For example, to pass DSV-3 in 2019:

submission of reports for the 4th quarter of 2018, due date - 01/21/2019;
for 1 sq. current 2019 - until April 22;
for the 2nd quarter - until July 22;
for the 3rd quarter - until October 21.

Let us remind you that DSV-3 is required by those employers who pay additional amounts in favor of insurance premiums voluntarily. For example, at the expense of the company or at the request of the insured person from his wages or other payments.

To the Foundation social insurance There is only one mandatory report left - 4-FSS. The form contains information about accrued and paid contributions for injuries. Deadline for submitting reports for 2019, table on insurance contributions to Social Security.

The use of such a preferential tax calculation system as the simplified one also implies the obligation of taxpayers on it to submit a certain list of reports and declarations. Their number is less than in the general mode, but, nevertheless, includes a certain number of forms. Let's take a closer look at what LLC reporting is provided on the simplified tax system in 2018: table and deadlines.

Involves submitting an annual single tax return in connection with the use of the simplified tax system. It must be drawn up when the reporting period ends.

For companies, tax legislation sets the deadline for submitting a single tax report under the simplified tax system until March 31. In 2018, this day will fall on 04/02/2018. This is due to the fact that the deadline for submitting the form falls on a weekend, so according to the current rules it must be postponed to the next working day.

Attention! An economic entity may lose the right to use the simplified procedure and switch to. Then the legislation also establishes the obligation to submit a declaration according to the simplified tax system to the Federal Tax Service by the 25th day of the month following the quarter of loss of the right to preferential treatment.

Procedure and terms for making advance payments according to the simplified tax system

Despite the fact that reporting on the simplified tax system is annual, legislative norms establish the obligation of business entities using this system to calculate and pay advance payments for a single tax to the budget.

This must be done quarterly. At the same time, the Tax Code of the Russian Federation establishes deadlines by which the taxpayer must send calculated tax advances to the Federal Tax Service. This must be done before the 25th day of the month following the end of the quarter.

It is necessary to take into account that if the deadline falls on a weekend or holiday, then the transfer rule to the next working day applies.

In 2018, advances and taxes under the simplified tax system should be made taking into account the following deadlines:

All LLC reporting on the simplified tax system in 2018: deadlines, table

Conventionally, the list of forms that enterprises need to send during 2018 can be divided into two groups - which will contain information with the results for 2017, and which will be sent during the year itself.

Reporting for 2017

Based on the results for 2017, the LLC will need to submit the following to the simplified tax system:

Form name		Actual submission deadline
Declaration of the simplified tax system		04/02/2018
Set of accounting reports ( and )	Until March 31 following the reporting year	04/02/2018
Employee reports
		01/15/2018
	Until March 1 following the reporting year	03/01/2018
		04/02/2018
Report to social security 4-FSS		01/22/2018 when submitted in paper form, 01/25/2018 when sent electronically
	Until April 1 following the reporting year	04/02/2018
		01/30/2018
	Until January 20 of the reporting year	01/22/2018

Income tax return	Until March 28 of the reporting year	03/28/2018
VAT declaration	Until the 25th day of the month following the reporting quarter	01/25/2018
Property tax	Until March 30 following the reporting year	03/30/2018
Transport tax	Until February 1 following the reporting year	01-02-2018
Declaration of negative impact	Until March 10 following the reporting year	03/12/2018
Water tax		01/22/2018
(if combined with the simplified tax system)	Until the 20th day of the month following the reporting period	01/22/2018

Reporting in 2018

During 2018, businesses will need to submit the following forms:

Form name	Legal submission deadline	Submission deadline
Employee reports
Form SZV-M	Until the 15th day of the month following the reporting period	02/15/2018
Form 6-NDFL	Until the last day of the month following the reporting period	04/30/2018
Report to social security 4-FSS	In paper form - before the 20th day of the month following the reporting month. In electronic form - until the 25th day of the month following the reporting month	When submitted in paper form When sent electronically
Calculation of insurance premiums	Until the 30th day of the month that follows the reporting quarter	04/30/2018
Reports that are submitted if there is an appropriate database (if there is none, zero reports do not need to be submitted)
Income tax return	Until the 28th day of the month following the reporting quarter	04/30/2018 07/30/2018

To avoid penalties and work restrictions, private business owners, regardless of their form of ownership, must timely submit reports for the 1st quarter of 2019. It should be taken into account that the deadlines for submitting such documents are clearly regulated by the norms of the current legislation, which also allows them to be shifted to take into account non-working days. To avoid confusion and meet the allotted deadline, it is better for the accountant to prepare everything in advance Required documents and check them for errors.

Types of reporting and deadlines for its submission

Depending on the taxation regime, each commercial enterprise is required to submit reports for the 1st quarter of 2019 within the deadline provided for by the Tax Code of the Russian Federation. To compile such documents, approved standard forms are used, which are freely available, and they are generated electronically using special accounting programs.

VAT declaration

Such reporting is submitted at the end of the quarter by each entity engaged in business activities. For the fourth quarter of 2018, you can report VAT until January 25, 2019. In this case, tax payments can be made in equal amounts over the next 3 months.

Income tax return

Every year, before March 28, each enterprise is required to submit the appropriate swelling form, as well as pay advance payment and tax, as provided for by the Tax Code of the Russian Federation. If the average number of officially employed workers is less than 100 people, then the document can be drawn up in paper form.

Information on the average number of employees

This form is submitted only once a year (in 2019, this must be done before January 22). It should reflect all changes in staffing, taking into account current information on the enterprise.

Form 4-FSS

Based on the results of the quarter, 6, 9 and 12 months of operation, LLCs and individual entrepreneurs that have hired specialists on their staff are required to promptly submit 4-FSS, which reflects only contributions from accidents. In the first quarter, this should be done before January 22, 2019 (at on paper) and until January 25, 2019 (electronically).

Unified calculation of insurance premiums

All enterprises where hired employees work are required to report insurance premiums. For 2018, such a report will need to be submitted in the first quarter of 2019 by January 30. If an LLC or individual entrepreneur has no more than 25 employees, this can be done electronically.

Property tax declaration

Each subject of the Russian Federation, at its own discretion, can determine the deadline for paying such a tax, as well as the procedure for making advance payments. The reporting for the 1st quarter of 2019 provides data on the results of work for the previous period until March 30 (taking into account the transfer - until April 1). An LLC with more than 100 employees is required to submit a document electronically. But even if the subject of the Russian Federation where business activities are carried out eliminates the filing of tax calculations, enterprises will still be required to report once a year on their own property, which is listed on their balance sheet.

Transport tax declaration

If the subject entrepreneurial activity contains on the balance sheet registered vehicle, then once a year before February 1, he is obliged to submit the appropriate declaration by filling out the form approved by law.

LLCs and individual entrepreneurs are also required to file other tax taxes (for example, SZV-M, used by the state to record working pensioners) and financial statements, which must contain certain applications. In addition, a reporting form for the 1st quarter is submitted to the Social Insurance Fund. 2019 to confirm the main activity.

Simplified taxation system

Small and medium-sized businesses can take advantage of the advantage provided by the state, which provides for the use of a simplified taxation system (STS). It differs in tariffs (only one tax is paid) and the number of reports that are submitted to regulatory authorities. And we are talking not only about payments to the budget, but also about other payments.

In “simplified” taxation rates are significantly lower compared to other taxation systems. For example, you only need to pay 6% on income, while regions can, at their discretion, reduce this tax rate down to 1%.

Reporting for the 1st quarter of 2019 for enterprises using the simplified tax system is submitted at the location (for LLC) and place of residence (IP) within the following deadlines:

individual entrepreneurs – until April 30;
LLC - until March 31 (taking into account the transfer - until April 1);
if the enterprise has ceased operation, then it must report by the 25th of the next month,
a subject deprived of the simplified tax system - until January 25, 2019, if it was transferred to the new form of taxation in the 4th quarter of 2018.

The received declarations are used by regulatory authorities to verify the correctness of the amounts paid in the form of taxes and fees. If it turns out that an error was made in the calculations, the subject will have to pay the shortfall, and if an overpayment is revealed, it will be credited as an advance for the next year.

Penalties

If the deadlines for submitting reports in 2019 are violated, the entity may be held liable, providing for a fine of 5% of the amount of tax that was not paid on time. In addition, a fine will be charged for each month of delay, even if the actual period was only a few days. The law establishes that the minimum amount of such a payment is 1 thousand rubles, and the maximum is no more than 30% of the amount of unpaid tax.

Failure to submit a VAT return on time may result in the blocking of the company's current account. The Federal Tax Service may make such a decision in relation to a violator who has overdue the reporting deadline by 10 working days.

In some cases, personal liability of officials of an LLC or individual entrepreneur is possible. In this case, the culprit may be given a warning or a fine (by court decision) in the range of 300-500 rubles.

Immediately after the end of March, the next reporting campaign begins. You must prepare and submit new forms for the first time. In order not to miss reporting deadlines, a reporting table for the 1st quarter of 2018 with forms for downloading will help you.

Reporting to tax, funds and statistics for the 1st quarter of 2018 will be in April-early May. In total, 12 important reports must be submitted in April-May. These include the first calculation of insurance contributions to the Federal Tax Service, 6-NDFL, SZV-M information for March, and the new 4-FSS. But there are also reports that no longer need to be submitted, including RSV-1.

The first report in April is SZV-M information for March. To avoid missing deadlines, please see the dates in the table. In it, we showed all reporting dates in a convenient and visual form. Compliance with them is the key to successful operation of the organization and the absence of claims from controllers. Failure to comply with the order will entail not only fines, but also time and financial costs.

Below is a table with all reports - for organizations and individual entrepreneurs. Dates include weekends and holidays.

Reporting deadlines for the 1st quarter of 2018: table for organizations and individual entrepreneurs

(including transfer)

Sample request to Rosstat for statistical reporting for an organization

Form P-1 statistics for March 2018

Form P-1 statistics

Sample form P-1

SZV-M for March 2018:

Form SZV-M for March 2018

Confirmation of main activity:

Application form for confirmation of the main type of activity in the Social Insurance Fund 2017

Sample application for confirmation of the main type of activity in the Social Insurance Fund 2017

Form of certificate confirming the main type of activity in the Social Insurance Fund 2017

Sample certificate confirming the main type of activity

Form P-4 statistics for March 2018

Form P-4 statistics

Journal of received and issued invoices

Invoice journal form

4-FSS (if the number of employees is less than 25 people)

New form 4-FSS

Sample 4-FSS

Unified (simplified) tax return

Form of a single (simplified) declaration

Sample of a single (simplified) declaration

Declaration on UTII

UTII declaration form

Sample UTII declaration

Declaration on mineral extraction tax

Mineral extraction tax declaration form

Sample declaration on mineral extraction tax

Reporting form on the volume of ethyl alcohol turnover

Gambling tax return

Gambling tax return form

VAT declaration

VAT declaration form

Sample VAT declaration

4-FSS (if the number of employees is more than 25 people)

New form 4-FSS

Sample 4-FSS

Tax return for indirect taxes

Indirect tax declaration form

Excise tax declaration for March 2018

Declaration form for excise taxes on tobacco products

Excise tax declaration form for excisable goods

Income tax return:

for March 2018 - with monthly delivery

for the 1st quarter of 2018 - with quarterly delivery

Income tax return form

Sample income tax return (monthly advance payments)

Sample income tax return (based on actual profit)

Unified calculation of insurance premiums

Insurance premium calculation form

Sample calculation of insurance premiums

Form 6-NDFL

Sample 6-NDFL

Calculation of advances for property tax (if such periods are established)

Form for calculating advance payment of property tax

Sample calculation of advance payment for property tax

Declaration under the simplified tax system for 2016

Declaration 3-NDFL for 2016

New reporting deadlines for the 1st quarter of 2018

1. SZV-STAGE forms; SZV-KORR; SZV-ISH; EDV-1 — 15th of each month / in March and April as necessary

Of all the forms that organizations and entrepreneurs previously submitted to the Pension Fund, only the SZV-M form remains. Starting from the 1st quarter, it is rented out every month on the 15th. That is, February 15, March 15, April 17.

Plus, the fund has introduced four more forms since March: SZV-STAZH, ODV-1, SZV-KORR and SZV-ISKH. Everyone must pass the SZV-STAZH by March 1, 2018 - the form is annual, but there are exceptions to the deadlines. The remaining forms are used as necessary, for example, when correcting information.

For the first time, all organizations and individual entrepreneurs are submitting a report for the 1st quarter to the Social Insurance Fund using a new form and only for contributions for injuries. The new form is smaller and smaller in volume, but the deadlines are the same. It must be submitted on the same dates - the 20th and 25th of the month following the reporting quarter.

Tax authorities will expect the first reporting of premiums from policyholders, with the exception of payments for injuries. It must be sent for each quarter - before the 30th day of the month immediately following the end of the period.

Information from Rosstat . Statistical reporting has dozens of forms: by type of activity, number of employees, individual performance indicators. There are two ways to find out what forms are expected from your company and within what time frame: wait for a request from Rosstat or look at the website statreg.gks.ru.

Calculation of insurance premiums to the Federal Tax Service . It is submitted via the Internet by policyholders whose average number of employees for the previous reporting or billing period exceeds 25 people (clause 10 of Article 431 of the Tax Code of the Russian Federation). If the number of employees is 25 or less, you have the right to submit a report on paper or electronically. The deadlines are uniform and it is important not to violate them - then there will be no fines for being late.

In order not to miss the delivery deadlines, remember that companies submit payments to the inspectorate at their location, entrepreneurs - at their place of residence (clause 11 of Article 431 of the Tax Code of the Russian Federation). If the organization has divisions that themselves calculate payments to employees, the form must be submitted to the place of registration of each office. The largest taxpayers also submit a report to the inspectorate at their location. Do not submit a tax report for the largest ones.

Inspectors will request clarification due to inconsistencies in the calculation. If the base is not underestimated, you can only give an explanation of the error. But inspectors can send a request even if there are no errors. Do this in advance.

Tax authorities will freeze the current account if the company submits a new contribution report too late. This conclusion was made by the Federal Tax Service in a letter dated January 27, 2017 No. ED-4-15/

The Ministry of Finance believes that the code does not give tax authorities the right to freeze an account (letter dated January 12, 2017 No. 03-02-07/1/556). Article 76 of the Tax Code of the Russian Federation does not directly mention blocking. Reporting on contributions is not a declaration, the company is not tax agent, and the payer. In addition, the procedure for blocking the account for 6-personal income tax and the declaration is described in different paragraphs (subclause 1, clause 3, clause 3.2, article 76 of the Tax Code of the Russian Federation). It is not clear which one to apply to the calculation.

The company has the right to interpret all ambiguities in the code in its favor. But, taking into account the opinion of the Federal Tax Service, it will most likely be possible to challenge the blocking only in court. Therefore, it is safer not to be late and to be on time by May 2 (clause 7 of Article 431 of the Tax Code of the Russian Federation).

SZV-M in the Pension Fund of Russia . Last year, the Pension Fund already explained that the due date is postponed if it falls on a non-working day (letter dated 04/07/2016 No. 09–19/4844). In a new letter, the fund supported its previous position. Information must be submitted monthly - no later than the 15th day of the next month (clause 2.2 of Article 11 of Law No. 27-FZ). If the 15th falls on a weekend, then the company has the right to send SZV-M on the next working day (see table).

It is not clear from the letter from the Pension Fund of Russia whether the SZV-M can be submitted later if the due date falls on a regional holiday. For example, August 15 is a non-working day in the Republic of Tyva (Part 5 of Article 1 of Law No. 143 of February 12, 1999). As we found out, the Pension Fund of Russia believes that regional holidays also extend the reporting period if the law of the subject has declared this day a non-working day.