What reports must be submitted per year? Statistical reporting

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 of payment of 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:

Name of the form		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	01-03-2018
		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:

Name of the form	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 - until 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

Reporting in 2019 is submitted according to deadlines, taking into account postponements. The article contains a table indicating the deadlines for submitting tax, accounting reports and documents to the funds, as well as free forms for downloading.

Report type	Reporting sanction in 2019
Tax return	account blocking 10 days after the deadline to submit the declaration
Calculation of “tax” contributions	fine 5 percent of the amount of arrears
Calculation 6 personal income tax	fine 1000 rub. for each month after the deadline to submit a calculation account blocking 10 days after the deadline for submitting a payment
Calculation of 4 FSS “on injuries”	Fine 5 percent of the amount of arrears
	Fine 500 rub. for each individual who must be reflected in the SZV M: employee executor under the contract owner of exclusive rights author, etc.

However, it is necessary to submit correctly compiled reports on current forms on time. To avoid errors, reports to the tax office and funds must be checked using control ratios - for example, in the BukhSoft program.

Useful documents

Land tax declaration (organization)

Single simplified declaration

1st quarter 2019

2nd quarter (half year) 2019

3rd quarter (9 months) 2019

Declaration 3-NDFL (IP)

Reporting calendar for 2019 on contributions to the Federal Tax Service

The deadlines for reporting mandatory insurance contributions to the Federal Tax Service in 2019 are set by the Russian Tax Code. Payments for contributions (ERSV) must be submitted by the 30th day of the month after the end of the period - quarter, half-year, 9 months or full year.

For the specified deadline dates, the transfer rule applies if they fall on non-working days - national weekends or federal holidays. In this case, the deadline is shifted to the earliest of the following working days. Table 3 is compiled taking into account postponements of deadlines for the ERSV due to tax rules.

UTII declaration

Save time on report preparation:

Draw up a UTII declaration

Calculation 6 personal income tax

Prepare 6 personal income taxes

Property tax report

Try generating the report automatically:

To make a report

Transport tax declaration

Prepare your declaration online:

Draw up a declaration

"Profitable" declaration

Save time on preparing a declaration:

Prepare a declaration

VAT declaration

Draw up a VAT return

Deadlines for submitting reports in 2019 to the Pension Fund

Reporting type		Due dates
Information about the length of service in the form SZV-STAZH
Information about insured persons according to the SZV-M form	December 2018
	January 2019
	February 2019

	April 2019



	August 2019
	September 2019
	October 2019
	November 2019
Information about work experience until 2002 in the form SZV-K	at the request of the fund

Reporting calendar for 2019 for contributions “for injuries”

The deadline to submit the 4th FSS calculation depends on the number of individuals for whom this report is being filled out. If there are more than 25, then you can only report electronically, and submitting 4 FSS in the form of a file is required by the 25th day of the month after the end of the period - quarter, half-year, 9 months or full year. If there are 25 or fewer individuals in the report, it can be submitted on paper, but no later than the 20th day of the month after the end of the period.

For the deadlines for FSS 4, the transfer rule applies if these dates fall on non-working days - national weekends or federal holidays. In this case, the deadline is shifted to the earliest of the following working days. Table 6 is compiled taking into account the postponement of deadlines for 4 FSS.

Reporting type
Confirmation of main activity
Calculation of 4-FSS on paper
	1st quarter 2019
	2nd quarter (half year) 2019
	3rd quarter (9 months) 2019
Calculation of 4-FSS in electronic form
	1st quarter 2019
	2nd quarter (half year) 2019
	3rd quarter (9 months) 2019

Reports to funds online

The BukhSoft program automatically generates, checks for control ratios and transmits basic reports to funds. Try reporting online, the links in Table 7 will help you with this.

Table 7. Reports to funds online

Deadline for submitting financial statements in 2019

The deadline for submitting documents to the tax office and Rosstat is set only for the annual accounting report. It must be submitted by March 31st after the end of the year. Moreover, this deadline is subject to a transfer rule if it falls on a non-working day. In this case, the deadline is shifted to the earliest of the following working days.

The main focus of accountants at the beginning of 2018 was on filing the annual financial statements for 2017. We take it once a year and spend from several days to months preparing it.

As our survey conducted on the website showed: 35% of accountants cope with preparing reports in a maximum of 2 weeks, 48% prepare reports within a month, and only 17% of accountants use almost all the time allotted for this to prepare a report - from 2 to 3 months.

The last day for submitting financial statements, March 31, 2018, falls on Saturday. Therefore, it is postponed to the next working day. In 2018, accountants still have Saturday and Sunday (31.03 and 01.04), if someone does not have time to complete the balance sheet and reporting forms.

After submitting the annual reports, everyday life will come and every month you will have to submit some kind of report.

Tax reporting and reporting to funds

At the beginning of the year, we submit reports on taxes and funds for the previous year - for 2017, until April. Then we go into work mode and submit reports almost monthly, depending on whether you work with VAT or not, pay advances on profits or not, and how many employees you have.

We have collected all the reports in a table. Check those that apply to your company.

We did not include specific reports for narrow markets and non-common types of activities in the table. But you can always check the reporting deadlines according to the accounting and tax calendar on our website.

Tax reporting and reporting to funds for 2017 in 2018

The table contains declarations and reports that must be submitted at the beginning of 2018 based on the results of work for 2017.

What we rent	Where do we rent?	Deadline
VAT return for the 4th quarter of 2017	to the Federal Tax Service	You need to submit a declaration for the fourth quarter of 2017 until January 25, 2018.
Income tax return for 2017	to the Federal Tax Service	Tax return for 2017 must be submitted until March 28, 2018.
Property tax return for 2017	to the Federal Tax Service	Property tax return for 2017 must be submitted until March 30, 2018.
Transport tax return for 2017	to the Federal Tax Service	The transport tax return for 2017 must be submitted
Land tax declaration for 2017	to the Federal Tax Service	The land tax return for 2017 must be submitted no later than February 1, 2018.
Form 6-NDFL for 2017	to the Federal Tax Service	Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly. The tax period is one year. For 2017, 6-NDFL must be submitted no later than April 2, 2018.
Unified calculation of insurance premiums at the end of the year	to the Federal Tax Service	A single calculation of insurance premiums for 2017 must be submitted no later than January 30, 2018.
Form 2 - Personal income tax	to the Federal Tax Service	Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service until April 02, 2018. If the number of employees is more than 25 people, reporting is submitted electronically. If less than 25 - in paper form.
Information on the insurance experience of insured persons (SZV-STAZH) for 2017	To the Pension Fund	Information is provided 1 (one) time per year. Information on the insurance experience of insured persons (SZV-STAZH) for 2017 must be provided no later than March 1, 2018.

Quarterly (current) tax reporting and reporting to funds in 2018

Table

What we rent	Where do we rent?	How we pay and how we submit reports
VAT declaration	to the Federal Tax Service	VAT is paid quarterly: in equal installments over 3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period. Organizations submit VAT returns based on the results of each quarter: - for the 1st quarter – until April 25, 2018 - for the 2nd quarter – until July 25, 2018 - for the 3rd quarter – until October 25, 2018 - for the 4th quarter of 2018 – until January 25, 2019
Calculation of advance payments for income tax	to the Federal Tax Service	Calculation of advance payments for income tax is submitted quarterly. until April 30, 2018 - for the first half of 2018 – until July 30, 2018. - for 9 months of 2018 – until October 29, 2018 Organizations that make monthly advance payments for income tax are required to submit monthly declarations no later than the 28th day of the month following the reporting month.
	to the Federal Tax Service	until March 28, 2019
Calculation of advance payments for property tax	to the Federal Tax Service	The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half a year and nine months of the calendar year. Calculations for advance payments are submitted: - for the 1st quarter of 2018 – until April 30, 2018 - for the first half of 2018 – until July 30, 2018 - for 9 months of 2018 – until October 30, 2018
		Organizations submit a property tax declaration at the end of the year: - for 2018 – until April 1, 2018
Form 6-NDFL	to the Federal Tax Service	Personal income tax reporting in 2018 according to the form 6-NDFL is submitted quarterly. - for the 1st quarter of 2018 – until April 30, 2018 - for the first half of 2018 – until July 31, 2018 - for 9 months of 2018 – until October 31, 2018 - for 2018 - no later than April 1, 2019
	to the Federal Tax Service	A single calculation of insurance premiums is submitted to the Federal Tax Service quarterly: based on the results of the first quarter, half a year, nine months and a calendar year. - for the 1st quarter of 2018 – until April 30, 2018 - for the first half of 2018 – until July 30, 2018 - for 9 months of 2018 – until October 30, 2018 - for 2018 -
Confirmation of main activity	In the FSS	Must be submitted to the FSS until April 15, 2018: - statement; - confirmation certificate; - a copy of the explanatory note to the balance sheet for the previous year, except for small enterprises; - calculation of contributions for compulsory insurance against industrial accidents and occupational diseases.

Tax reporting for 2018

This table contains declarations and reports that are submitted once a year. After they were submitted at the beginning of 2018 based on the results of work for 2017, the next reporting period is not soon - only in 2019.

Table

What we rent	Where do we rent?	When we rent
Income tax return for 2018	to the Federal Tax Service	The income tax return for 2018 must be submitted until March 28, 2019
Property tax return for the year	to the Federal Tax Service	Organizations submit a property tax declaration at the end of the year: - for 2018 – until April 1, 2019
Form 6-NDFL	to the Federal Tax Service	Personal income tax reporting in 2018 in form 6-NDFL for 2018 is submitted no later than April 1, 2019. The tax period for personal income tax is a calendar year.
Unified calculation of insurance premiums	to the Federal Tax Service	A single calculation of insurance premiums is submitted to the Federal Tax Service: - for 2018 – no later than April 1, 2019
Transport tax return for 2018	to the Federal Tax Service	The transport tax return must be submitted once a year. no later than February 1. The transport tax return for 2018 must be submitted
Land tax return for 2018	to the Federal Tax Service	The land tax return is submitted once a year no later than February 1. The land tax return for 2018 must be submitted no later than February 1, 2019.
Form 2-NDFL for 2018	to the Federal Tax Service	The personal income tax report in Form 2-NDFL is submitted 1 (one) time per year. Certificate 2-NDFL for 2018 must be submitted to the Federal Tax Service until April 1, 2019. If the number of employees is more than 25 people, reporting is submitted electronically. If less than 25 - in paper form.
Information on the insurance experience of insured persons (SZV-STAZH) for the year	To the Pension Fund	Insurers, including employers, are required to provide individual (personalized) accounting information to the Pension Fund office at their place of registration. Information is provided 1 (one) time per year. Information on the insurance experience of insured persons (SZV-STAZH) for 2018 must be provided no later than March 1, 2019. The SVZ-STAZH form is being submitted for the first time.

The next reporting time has arrived - accountants and entrepreneurs are preparing to submit declarations and calculations for the first half of 2018. We will tell you in this article what reports companies and individual entrepreneurs need to submit for this period to the Federal Tax Service and extra-budgetary funds.

Insurance premiums and personal income tax: reporting deadlines for the 2nd quarter of 2018.

Regardless of the tax regime, organizations and individual entrepreneurs must withhold personal income tax from income paid to citizens, since they are tax agents. In addition, employers pay monthly insurance premiums for employees. Despite the fact that the Federal Tax Service is now responsible for overseeing insurance premiums, some reports should still be submitted to the Social Insurance Fund and the Pension Fund of the Russian Federation.

Deadlines for submitting reports (Q2 2018 and half-year) - personal income tax and insurance contributions:

	Last day of delivery	Recipient	Who rents
half year 2018			legal entities and individual entrepreneurs who made payments to individuals
half year 2018			legal entities and individual insureds
half year 2018	07/20/2018 – those who pass on paper; 07/25/2018 – for electronic submission		legal entities and individual insurers
			legal entities and individual insurers
2nd quarter 2018			legal entities and individual entrepreneurs transferring additional “pension” insurance contributions for employees

Reporting 2nd quarter 2018: VAT deadlines

Not only those who work for OSNO need to submit VAT information to the inspectorate. In some cases, “special regime officials” also have to file a declaration if they are tax agents for VAT, or have allocated the tax by issuing an invoice. In addition, persons who are not agents or VAT payers (or are exempt from payment) issuing invoices under intermediary agreements are required to submit to the Federal Tax Service the “Logbook of invoices” (issued and received in the reporting period). All VAT reporting is submitted only electronically.

Deadlines for submitting reports for the 2nd quarter of 2018 on OSNO and special modes

Companies on OSNO need to report income tax and property tax. Of the “special regime officers”, only “imposed” persons, for whom the quarterly frequency of submitting declarations is established, must report on their activities at the end of the six months. The opportunity to submit one instead of several reports - a “Single Simplified Declaration” - is only available to those firms and individual entrepreneurs who did not actually conduct business in the first half of the year (lack of tax objects and cash flows).

		Last day of delivery	Recipient	Who rents
Declaration of “profit” (for quarterly delivery)	half year 2018			legal entity – “general regime”
Declaration of “profit” (when calculating monthly payments)	January-April January-May January June			legal entity on OSNO, calculating advance payments monthly
	half year 2018			legal entity on OSNO, if reporting periods are established by regional law
	2nd quarter 2018			legal entities and individual entrepreneurs using the “imputed” regime
	half year 2018			legal entity and individual entrepreneur on OSNO, simplified tax system, unified agricultural tax (in the absence of a tax object and cash flow)

Deadline for submitting reports for the 2nd quarter of 2018 for other taxes

		Last day of delivery	Recipient	Who rents
Declaration on mineral extraction tax (mining)				legal entity and individual entrepreneur extracting minerals
Water tax declaration	2nd quarter 2018			legal entity and individual entrepreneur - licensed water users
Gambling tax return				legal entities involved in gambling business

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
Transport tax declaration
Land tax declaration
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.
	Journal of invoices for the 4th quarter of 2018 in electronic form.
	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.	Insurers 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 return 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 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 number 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 of 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 to the Pension Fund and Social Security has sharply decreased. 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 salary or other payments.

There is only one mandatory report left to the Social Insurance Fund - 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.