Reports for 9 months due date. Accountants, lawyers, managers of individual entrepreneurs, LLC. Information on the average number of employees for the previous calendar year

The 4th quarter of 2018 is coming to an end, it’s time to prepare for reporting, not forgetting about monthly reports. Here is a table where there are deadlines for submitting reports for the 4th quarter of 2018, which are established by law.

We have prepared for you a convenient table with the deadlines and names of tax reporting, which also contains links to instructions for working with the BukhSoft program when filling out reporting forms.

Use the accountant's personal calendar from the BukhSoft program. Find out the current deadlines for submitting reports, transferring taxes and insurance contributions, as well as payments to employees. You can create a calendar for yourself. Then the program will send reminders of important dates to your email address. Try it for free:

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Reporting table for the 4th quarter of 2018

Deadlines for submitting the declaration (calculation)		Reporting name	Who should present	How to fill out using Bukhsoft
on paper	electronically	Reporting name	Who should present	How to fill out using Bukhsoft
Doesn't give up	until 01/25/2019	VAT return for the 4th quarter of 2018	Companies paying VAT (including VAT tax agents) and persons listed in clause 5 of Art. 173 Tax Code of the Russian Federation
until March 28, 2019 (organizations listed in clause 3 of Article 80 of the Tax Code of the Russian Federation)	until March 28, 2019	Income tax return for 2018	Companies on OSN (when paying quarterly advances)
until 01/30/2019 (if the number of employees is no more than 25 people)	until 01/30/2019	Calculation of insurance premiums for 2018	All companies and individual entrepreneurs are payers of insurance premiums
until 01/21/2019 (if the number of employees is no more than 25 people)	until 01/21/2019	Form 4-FSS for 2018	Employers* and insurers for compulsory social insurance (organizations or individual entrepreneurs with an insurance certificate, but without employees)
until 04/01/2018 (if the number of employees is no more than 100 people)	until 04/01/2019	Property tax return for 2018	Organizations that pay property tax**
until 04/01/2019 (if the number of employees is no more than 25 people)	until 04/01/2019	Form 6-NDFL for 2018	Tax agents for personal income tax*
until 01/21/2019	until 01/21/2019	Declaration on UTII for the 4th quarter of 2018	Individual entrepreneurs and companies - payers of imputed tax
until 01/21/2019 (if the number of employees is no more than 100 people)	until 01/21/2019	Single simplified declaration for 2018	Business entities, while simultaneously fulfilling the conditions of clause 2 of Art. 80 Tax Code of the Russian Federation	We submit a declaration in the absence of activity in Bukhsoft Online
Doesn't give up	until 01/21/2019	Log of received and issued invoices for the 4th quarter of 2018	Companies and individual entrepreneurs that are not tax agents for VAT, but received or issued invoices with allocated VAT during the reporting period	We hand over the Logbook of received and issued invoices 2018

* Organizations, individual entrepreneurs and individuals, payers making payments and other rewards to individuals.
** The procedure for paying property tax is established by regional authorities in each constituent entity of the Russian Federation individually, so quarterly payments in a specific region may be canceled; check this nuance with your Federal Tax Service.

Monthly reporting in the 4th quarter of 2018

When submitting quarterly reports, do not forget about monthly reporting for the 4th quarter of 2018. Two types of reports are submitted monthly:

Form SZV-M;
Income tax return for monthly advance payments.

Information on the SZV-M form for October, November and December 2018 is submitted by employers acting as insurers for their employees to the Pension Fund of the Russian Federation. You need to report:

for October no later than November 15, 2018;
for November no later than December 17, 2018;
for December - no later than January 15, 2019.

The procedure for filling out and the form of the income tax declaration were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. Depending on whether the company pays advances on income tax - quarterly or monthly - depends on the frequency of filing the corresponding return. We have indicated in the table when to submit the declaration for 2018. When paying advances on a monthly basis, the income tax return must be sent to the Tax Office no later than the 30th day of the month following the previous period.

We wish you good luck in the reporting campaign based on the results of the 4th quarter of 2018, and the convenient “Calendar” in the Bukhsoft Online system will tell you about the next due date for submitting reports that are required to be generated by your company.

Organizations and entrepreneurs on a simplified tax system ( simplified tax system) besides single tax declarations must submit several more reports to various funds. Let's take a closer look at what these documents are, where and when they should be submitted.

1. Single tax declaration

The tax return is always submitted to the tax office, even in the absence of income. The declaration form, electronic format and filling procedure have been approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99 .

Deadlines for filing a declaration with the tax office for organizations at the place of registration no later than March 31, for entrepreneurs at your place of residence no later than April 30 (clause 1 art. 346.23 Tax Code of the Russian Federation ).

In case of loss of the right to use simplified tax system the declaration must be submitted no later than the 25th day of the month following the quarter in which this right was lost. The deadlines are the same for both companies and IP.

In case of termination of an activity in respect of which a simplified taxation system was applied, the tax inspectorate is notified within 15 working days. And the single tax declaration is submitted no later than 25th the day of the month following the one in which the activity is carried out simplified tax system was discontinued ( Art. 346.23 Tax Code of the Russian Federation ).

2. Accounting statements

A simplified form of accounting reporting can be used by organizations for simplified tax system (Appendix No. 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n ). Accounting statements for 2016 must be submitted until March 31, 2017 year inclusive, not only in Inspectorate of the Federal Tax Service, but also statistical authorities. Compilation of interim reporting during the year is not required, but can be prepared by the decision of the owners “for themselves”.

3. Reporting on employee income

If there are employees, reports are submitted to Inspectorate of the Federal Tax Service, FSS And Pension Fund.

The following are submitted to the tax office:

form 6-NDFL;
2-NDFL certificates;
calculation of insurance premiums
information on the average number of employees

Form 6-NDFL surrendered in the event of accrual of income subject to personal income tax. If such accruals and payments were not made, then there is no need to submit Form 6-NDFL ( letter of the Federal Tax Service of Russia dated May 4, 2016 No. BS-4-11/7928 ). In the latter case, it is enough to submit a letter to the Federal Tax Service stating that the organization or entrepreneur is not a tax agent. Late by more than 10 days may result in serious consequences: inspectors of the Federal Tax Service may block the current account.

Form 6-NDFL and the rules for filling it out are regulated by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 .

The form must be submitted no later than the last day of April, July and October, as well as April 1 of the following year ( para. 3 p. 2 art. 230 Tax Code of the Russian Federation ).

Deadlines for submitting 6-NDFL in 2017:

for the 1st quarter - no later than May 2 (April 30 - Sunday, May 1 - non-working Spring and Labor Day);
for six months - no later than July 31;
for 9 months - no later than October 31;
for the year - no later than April 2, 2018 (April 1 is Sunday).

Help on form 2-NDFL is rented for each employee ( Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485 ).

The deadline for submitting 2-NDFL certificates is April 1. In 2017 it falls on a day off. Therefore, the end date will be April 3 ( clause 7 art. 6.1 Tax Code of the Russian Federation ). In the event that an organization or entrepreneur was unable to withhold personal income tax for 2016 from payments to employees, it is necessary to submit certificates with feature 2 to the INFS. The deadline for submitting such a certificate is March 1.

Unified payment calculation must contain information about pension, medical and social contributions in case of illness and maternity for employee benefits ( Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551 ). Must be submitted no later than the 30th day of the calendar month following the reporting period. If this day is a weekend, the payment must be submitted on the next working day following it.

Information on the average number of employees are submitted regardless of whether there are employees or not ( Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174 ) no later than January 20 of the following year.

4. Reporting to the Pension Fund and Social Insurance Fund

IN Pension fund surrender:

SZV-M
SZV-STAZH

A report on insured persons in the SZV-M form must be submitted monthly no later than the 15th day of each month in paper or electronic form ( Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p) . If the last day falls on a weekend or holiday, then SZV-M is handed over on the next working day following it ( letter of the Pension Fund of December 28, 2016 No. 08-19/19045). For example, a report for March can be submitted on April 17.

Based on the results of 2017, organizations and individual entrepreneurs will take a new test for the first time on the simplified tax system. report on the length of service of employees in the form SZV-STAZH (Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p ), which must be submitted by March 1, 2018.

Social Insurance Fund

IN Social Insurance Fund it is necessary to submit a calculation of contributions for injuries in the form 4-FSS (Order of the FSS of Russia dated September 26, 2016 No. 381 ) quarterly no later than the 20th day of the month following the reporting period, and in electronic form no later than the 25th day.

Reporting to the simplified tax system. Due dates in 2017

Report name	Due dates	Document approving the report	At what number of employees should the report be submitted electronically?
REPORTING UNDER THE STS IN 2017 TO THE IFTS
Declaration according to the simplified tax system	Based on the results of 2016, organizations submit a declaration on March 31, 2017, individual entrepreneurs - on May 2, 2017 (postponement from April 30)	Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99	Organizations and individual entrepreneurs can submit a declaration both on paper and electronically. The number limit does not apply to them.
Help 2-NDFL	For 2016, a certificate with attribute “1” is due by March 1, 2017, with attribute “2” - before April 3, 2017	Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485	Over 25 people
Calculation of 6-NDFL	For 2016 - April 3, 2017 For the 1st quarter of 2017 - May 2, 2017 For the first half of 2017 - July 31, 2017 For 9 months of 2017 - October 31, 2017	Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450	Over 25 people
Unified calculation of insurance premiums	For the 1st quarter - May 2, 2017 For the half year - July 31 of the year For 9 months - October 30, 2017	Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/511	Over 25 people
Information on the number of employees	Based on the results of 2016 - no later than January 20	Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174	No restrictions
Accounting statements	Based on the results of 2016 - no later than March 31, 2017	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	No restrictions
REPORTING UNDER THE STS IN 2017 TO THE PFR
SZV-M	For December 2016 - January 16 For January 2017 - February 15 For February 2017 - March 15 For March 2017 - April 17 For April 2017 - May 15 For May 2017 - June 15 For June 2017 - July 17 For July 2017 - August 15 For August 2017 - September 15 For September 2017 - October 16 For October 2017 - November 15 For November 2017 - December 15	Resolution of the Board of the Pension Fund of 01.02.2016 No. 83p	25 people or more
REPORTING UNDER THE STS IN 2017 TO THE FSS
Form 4-FSS	For 2016 on paper - January 20, 2017, in electronic form - January 25, 2017 For the 1st quarter of 2017 on paper - April 20, 2017, in electronic form - April 25, 2017 For the 2nd quarter of 2017 (half year) on paper - July 20, 2017, in electronic form - July 25, 2017 For the 3rd quarter of 2017 (9 months) on paper - October 20, 2017, electronically - October 25, 2017	Order of the FSS of Russia dated September 26, 2016 No. 381	Over 25 people

The structure of tax reporting of companies is usually grouped depending on the taxation system. Let us not change this principle. The main thing you need to pay attention to is the time frame indicated in the topic. Don't want to read the intricacies of tax regulations? Then the summary table at the end of the article is for you.

For the busiest! You can prepare and submit reports quickly and easily using the online service link.

Traditional reporting for the third quarter

General taxation system (hereinafter referred to as OSNO), or as it is sometimes called “traditional”, combines: income tax and VAT. Organizational property tax is calculated and paid only by those companies that have objects of taxation. If there is no such property, the organization is not recognized as a payer and is not required to file zero declarations for the organization’s property tax.

Corporate income tax reporting

An income tax return must be submitted at the end of each reporting and tax period. Depending on the method of payment of income tax, the following reporting periods are recognized:

I quarter, half year, nine months;

a month, two months, three months and so on until the end of the calendar year.

The tax period is a calendar year.

If a company pays tax every quarter or month, based on the profit of the previous quarter, then it must report at the end of the third quarter (for nine months) no later than October 28, 2017. The same deadline is also set for those who pay tax in fact on a monthly basis for the period January-September.

By the way, if the reporting day falls on a weekend (October 28, 2017 - Saturday), then the deadline for submitting the declaration is postponed to the next working day (October 30, 2017).

VAT reporting

Taxpayers of indirect tax are traditionally considered to be those who apply OSNO. But not only these organizations are required to report VAT. There are a number of features for submitting VAT reports for certain types of activities, as well as for those who are not payers, but issue invoices with the allocated tax amount. But first things first.

As a general rule, the VAT return should be submitted no later than the 25th day of the month following the expired quarter. That is, the declaration for the tax period - III quarter is submitted no later than October 25, 2017. Foreign organizations that provide electronic services to individuals (not entrepreneurs) are required to file VAT returns within the same time frame (clause 8 of Article 174.2 of the Tax Code of the Russian Federation).

Sometimes “special regime officers” issue, at the request of their counterparties, invoices with an allocated tax amount. This amount will have to be declared and transferred to the budget.

Moreover, it does not matter what kind of invoice it is: advance or for delivery. Thus, organizations that a priori are not VAT payers, when allocating indirect tax on an invoice, are required to submit a declaration no later than the 25th day of the month following the quarter.

What if organizations apply a special regime for activities in the performance of intermediary, forwarding operations or perform the function of a developer? In this situation, they provide invoice logs electronically no later than the 20th day of the month following the reporting quarter. For our case on the topic - October 20, 2017. But in this case there is no need to submit declarations to the tax authority.

Reporting on property tax of organizations

Depending on the formation of the tax base for property tax, the following reporting periods are distinguished:

I quarter, first half of the year and nine months - for objects, the base for which is calculated from the average annual cost;
I quarter, II quarter, III quarter - for objects with a base of cadastral value.

The main tax document establishes that calculations of advance payments for property tax are submitted at the end of each reporting period no later than 30 calendar days from the date of its end. This means that in 2017, you must report for nine months (Q3) no later than October 30, 2017.

Reporting on special regimes

Simplified reporting (STS)

Enterprises using the simplified tax system submit a tax return for the year no later than March 31 of the following year. This means that companies do not have to report for the third quarter. There is no need to provide KUDiR (book of income and expenses).

By the way, single tax payers are not exempt from paying corporate property tax on objects for which the tax base is calculated based on the cadastral value. If the organization has such objects, then the accounting department must prepare and submit a calculation for the advance payment of property tax for the third quarter. This must be done before October 30, 2017.

Reporting on imputation (UTII)

The tax period for UTII is a quarter. The declaration is submitted by UTII payers no later than the 20th day of the month following the tax period. This means that you must report for the third quarter by October 20, 2017. This is Friday according to this year’s calendar.

Unified income tax payers were also exempted from paying property tax, with the exception of those objects for which the tax base is calculated based on the cadastral value. If the organization has such objects, then the accounting department must prepare and submit a calculation for the advance payment of property tax for the third quarter. This must be done before October 30, 2017.

Agricultural tax reporting (UST)

As with the simplification, the declaration under the Unified Agricultural Tax must be submitted only after the end of the calendar year. The calendar year is the tax period according to the Unified Agricultural Tax. The declaration is submitted no later than March 31 of the year following the reporting year. Under such conditions, there is no need to submit reports on the Unified Agricultural Tax based on the results of the third quarter.

By the way, organizations that calculate agricultural tax are generally exempt from paying tax on the organization’s property.

Salary taxes and contributions

Any organization that makes payments to its employees or citizens under civil contracts is recognized as a tax agent for personal income tax and is obliged to calculate insurance premiums. Moreover, the taxation system does not affect these responsibilities in any way.

Personal income tax

Certificate 2-NDFL is submitted to the tax authority before April 1 of the year following the reporting year. Within the framework of our topic, we could put an end to it. But the author will take the liberty of recalling exceptional cases of submitting 2-NDFL certificates. These are cases of reorganization or liquidation. In case of such events, certificates are provided no later than the deadline for making an entry in the Unified State Register of Legal Entities on reorganization/liquidation. In this case, certificates are drawn up for the period from the beginning of the year to the day of the relevant event.

Thus, an organization may have an obligation to submit a 2-NDFL certificate earlier than the generally established deadline. But this deadline may not fall in the third quarter.

Calculations using Form 6-NDFL came as a surprise to many organizations in 2016. Since last year, the amounts of tax withheld from the income of citizens must be reported quarterly. 9 months of 2017 are no exception. You must report on Form 6-NDFL no later than October 31, 2017.

Insurance premiums and contributions from NS and PP

It is no longer a secret that it is necessary to report insurance premiums to the tax authority. In this case, the deadlines are established by the Tax Code of the Russian Federation. In 2017, calculations for 9 months must be provided no later than October 30.

By the way, organizations that have temporarily ceased operations without deregistration and sent employees on vacation without pay must also report to the tax authority.

The only employee in the organization is the founding director without an employment contract? No exceptions apply in this case either.

Data for insurance premiums against accidents and occupational diseases should be reflected in. It must be submitted at the end of nine months no later than October 20, 2017. Do you report electronically? Your deadline is no later than October 25th. As before, this report is submitted at the location of the organization to its FSS branch.

An exception worth mentioning is liquidation. In this case, 4-FSS is submitted the day before filing an application for liquidation of the organization.

In addition to these two forms, the organization is obliged to provide the following to the Russian Pension Fund:

It should be noted that if an employee of an organization applies for a pension, then the SZV-STAGE for him must be submitted to the Pension Fund of the Russian Federation within 3 days after receiving an application from the employee to submit information about him to the Pension Fund of the Russian Federation.

Reporting for taxpayers with individual tax objects and types of activities

Mineral extraction tax (mineral extraction tax);
excise duty;
water tax;
transport tax;
land tax;
gambling tax.

MET. The tax return is submitted no later than the last day of the month following the expired tax period. For mineral extraction tax, the tax period is a month. That is, based on the results of the third quarter, from a calendar point of view, payers must report for September by October 31, 2017.

But there is one peculiarity regarding the mineral extraction tax. It consists in submitting a tax return to the inspectorate at the location of the organization. But the tax itself is paid to the budget of the constituent entity of the Russian Federation on whose territory the subsoil plot for which the organization received a production license is located.

Excise tax Excise tax reporting varies depending on what excisable goods the taxpayer produces.

So, separately report on:

tobacco products;
for alcoholic products, alcohol;
for petroleum products and motor vehicles.

In general, the tax period for excise taxes is a calendar month. This means, as in the case of the mineral extraction tax, we will take as the reporting point not the end of the third quarter according to the calendar, but the tax period for September. The deadline for submitting the excise tax declaration on tobacco products is no later than October 25, 2017. For the second group of taxpayers, the deadlines are the same with only one exception. For those who have received a certificate of registration of an organization carrying out transactions with denatured ethyl alcohol, the deadline for submission is no later than the 25th day of the third month following the reporting month. That is, such organizations will need to report for September by December 25.

Water tax. Payers are organizations that use water bodies. The tax period for taxes is quarterly.

Taxpayers submit a declaration no later than the 20th day of the month following the reporting quarter. That is, you must report for the third quarter no later than October 20, 2017.

Transport tax. Only organizations and companies to which vehicles are registered must report taxes. The tax system is not important.

Land tax. As in transport tax, it does not matter what taxation system the organization uses. It is important to have a land plot - an object of taxation.

The tax period for land tax is a calendar year. The declaration is submitted at the location of the land plot no later than February 1 of the year following the reporting year. Based on the results of the third quarter, there is no need to prepare and submit a declaration.

Gambling tax. Have you heard of this? This tax is regional. And gambling establishments pay it. These are opening in the territories of the Republic of Crimea, Altai, Primorsky and Krasnodar Territories and in the Kaliningrad Region.

The tax period for taxes is a month. The declaration is submitted no later than the 20th day of the month following the end of the tax period. That is, after the end of the third quarter according to the calendar for September, you must report by October 20, 2017.

Accounting statements

Accounting reports are submitted only by organizations. For example, merchants and divisions of foreign organizations are not required to report to the tax authority at all.

Annual reports must be submitted to:

tax office;
to the statistical authorities.

This must be done no later than three months after the end of the financial year.

There is no need to submit financial statements to the tax office during the year.

Tour operators, due to their specific nature, must submit financial statements to the FA for Tourism no later than three months before the expiration of the financial support period provided for by the Law on Tourism and Tourism Activities.

Information on the average number of employees for the previous calendar year

Such a document is not submitted based on the results of the third quarter. This is an annual report - until January 20 of the year following the reporting year. The exception is cases of reorganization. In this case, the document is provided no later than the 20th day of the month following the month of creation or reorganization of the organization (inclusive) (paragraph 3, paragraph 3, article 80 of the Tax Code of the Russian Federation).

All? Not all

Reporting in statistics is very specific, as evidenced by the variety of forms. It is not for nothing that the author of the article paid a lot of attention to this reporting. The fact is that statistical reporting forms and instructions for filling them out set the deadlines and frequency of submission. There are also quarterly forms. The organization just needs to decide on the forms depending on:

the industry in which the company operates;
society belonging to small, medium, large businesses;
specifics of society's financing (budgetary or private funds);
etc.

Let us remind you! You can easily prepare and submit reports using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by

The procedure and deadlines for submitting reports for 9 months are regulated by current tax legislation. Also, regulations regarding transfer to the Social Insurance Fund and Pension Fund have regulatory force in this aspect. As for taxpayers, those for whom quarterly monitoring of the results of financial and economic activities are provided report on the results of 3 quarters.

Requirements for generated reports

Documents drawn up by taxpayers based on the results of the 3rd quarter must comply with established standards. Sample reports can be easily downloaded from the official websites of federal departments. If you use electronic document management, you won’t have to look for up-to-date forms (provided you use licensed software and/or cooperate with a specialized operator).

A number of requirements apply not only to the format of reports, but also to the order of their submission to regulatory structures. For a number of reporting documents, the only method available is through telecommunications channels. For example, for, according to current legislation, the paper format is not applicable.

Also, most taxpayers submit reports on insurance premiums electronically. In particular, this applies to those with more than a hundred people.

Current reporting deadlines for 9 months

A report on each tax liability must be submitted within the prescribed period. Violation of tax legislation in this aspect entails consequences for the taxpayer.

In 2017, the following deadlines for submitting reports for 9 months were established:

For a single calculation of insurance premiums (submitted to the Federal Tax Service, combines 4 forms: RSV-1, RSV-2, 4-FSS, RV-3) – 30.
For reporting to the Social Insurance Fund on contributions for injuries and occupational diseases - October 20-25. Reporting may be submitted on paper or electronically. The forms to fill out are abbreviated.
For the Pension Fund (information on insured persons is submitted) - until October 15. This report is submitted monthly.

As for the basic reporting of legal entities and entrepreneurs, there are a number of nuances. For example, they are not provided for when applying a simplified taxation system.

For business entities working with, a 25-day period is provided for submitting a declaration for the specified tax from the end of the previous tax period. The document is submitted exclusively in electronic form.