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

Deadlines for submitting reports for the 4th quarter of 2018 and for 2018 in the table

Deadlines for submitting reports are established by the Tax Code and regional authorities. Our experts have grouped the main reporting forms and deadlines for their submission for the 4th quarter of 2018 and for 2018 to various departments into a convenient table.

No.	Form	Where to take it	Deadline	Where to download the form
	Certificate of average number of employees
	Single simplified declaration
	Water tax declaration
	Gambling tax return
	Logbook of received and issued invoices
	Declaration of indirect taxes when importing from EAEU countries
	Excise tax declaration			There are several forms. Look for them in the “Excise taxes” section
				On the website of the Federal Tax Service or any legal system. The form was approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197@
	Transport tax declaration
	Land tax declaration
	Income tax return
	Property tax declaration
			04/01/2019 organizations;
				The declaration form is given in the order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384@. Download it
	Accounting statements			All forms of accounting are given in the heading “Annual financial statements for 2018 (composition)”
	Form 2-NDFL with data on the impossibility of withholding income tax			For 2018 it is submitted using a new form.
	Certificates 2-NDFL
	Calculation of 6-NDFL
	Declaration 3-NDFL
	Unified calculation of insurance premiums
				The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. You can download it
	SZV-STAZH and ODV-1
	Certificate confirmation OKVED
	Form 4-FSS		01/21/2019 - on paper; 01/25/2019 - electronically

Find out when to pay taxes for 2018

Let's look at the nuances of filling out declarations that raise the most questions among accountants.

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

Let us recall the basic rules for preparing and submitting a VAT return for the 4th quarter—for 2018, these rules remained unchanged:

• Use a current VAT return form.

To study a sample of how to fill it out, go to link .

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

Get acquainted with other tax period codes for VAT ;

• Check that the transaction codes are reflected correctly in the declaration.

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

For details on filling out, see our publications, for example, section 3 and section 8 etc.

• Before sending the declaration to the Federal Tax Service, eliminate all discrepancies, inconsistencies and errors in the information reflected in it.

Use tips from material .

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

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

How will the VAT return change in the near future?

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

• increasing the tax rate from 18 to 20%;
• imposing on the tax agent the responsibility for calculating VAT on the sale of scrap and animal skins from 01.01.2018;
• cancellation from 01/01/2019 of the obligation to calculate VAT by a tax agent purchasing electronic services from foreign entities;
• introduction of Tax Free and some others.

Thus, when preparing 6-NDFL based on the results of October-December 2018, this report cannot be unambiguously called a quarterly report for the 4th quarter, since only part of it is of a quarterly nature, the remaining data is presented in the form inherent in an annual report - on an accrual basis.

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

Nuances of registration and submission of 6-NDFL at the end of the 4th quarter

When filing 6-NDFL for 2018 (under section 2 - for the 4th quarter):

• take the form (and learn how to fill it out);
• you can issue 6-NDFL on paper if during the reporting period you paid income to less than 25 individuals, if the number of income recipients is 25 or more, the report must be in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• issue several 6-NDFL according to the number of separate divisions (include checkpoints and OKTMO divisions in them - letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900@) and one 6-NDFL according to the income of employees of the parent company (paragraph 4 p 2 Article 230 of the Tax Code of the Russian Federation);
• check reference ratios.

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

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

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

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

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

We will tell you how companies and individual entrepreneurs can correctly assess their chances of being legally exempt from filing their first quarterly returns in the next section.

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

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

Example

LLC "Motosport" and IP Kozhevnikov N.G. registered with the tax office in December 2018 and began working. In this case:

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

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

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

• Motorsport LLC is not required to submit to the Federal Tax Service, since 9 working days have passed from the moment of its registration until the end of the quarter (from December 19 to 22 and from December 25 to 29);
• Individual entrepreneur N.G. Kozhevnikov is required to report - the period from the moment of his registration as an individual entrepreneur until the end of the quarter is 10 days (the reporting deadlines for the 4th quarter for him are the same as for all other UTII payers).

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

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

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

Results

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

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

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Tax reporting for 2017 to the Federal Tax Service and funds

Reporting	Where to take it	Frequency of reporting and deadlines
VAT declaration	To the Federal Tax Service	Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments within 3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period. New VAT return.
Income tax return	To the Federal Tax Service	The income tax return is submitted quarterly. Organizations that make monthly advance payments of income tax are required to submit monthly declarations no later than the 28th day of the month following the reporting month. New income tax return.
Property tax declaration	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. Property tax return for 2017 must be submitted until March 30, 2018. New property tax return. The reporting deadlines, the procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation.
Transport tax declaration	To the Federal Tax Service	The transport tax return for 2017 must be submitted. A new transport tax return must be submitted.
Land tax declaration	To the Federal Tax Service	The land tax return for 2017 must be submitted no later than February 1, 2018.
Form 6-NDFL	To the Federal Tax Service	The tax period for personal income tax is a calendar year. Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly.
Unified calculation of insurance premiums	To the Federal Tax Service

All organizations and individual entrepreneurs (insurers) will have to fill out a new calculation of insurance premiums (DAM) for the first quarter of 2017 for the first time. How to create a new calculation? When should I submit it to the Federal Tax Service? How to report to organizations using the simplified tax system that apply reduced insurance premium rates? This article provides instructions for filling out a new calculation for insurance premiums, and also contains a sample DAM for the 1st quarter of 2017 filled out using a specific example.

Changes in reporting on insurance premiums since 2017

Since 2017, employers have faced serious changes: pension, medical, and contributions in case of disability and in connection with maternity (except for contributions for injuries) moved from the Pension Fund of the Russian Federation under the control of the Federal Tax Service. In connection with this, Federal Tax Service Order No. ММВ-7-11/551 dated 10.10.2016 approved a new form for calculating insurance premiums, which must be presented to the Federal Tax Service to all enterprises, regardless of their legal form and owners of their own business (IP) who have workers.

The new unified calculation of insurance premiums is a document that simultaneously replaced the calculations of RSV-1, 4-FSS, RSV-2 and RV-3. Tax officials identify three main purposes for which new reporting has been introduced:

• reducing the administrative burden on business by reducing the number of regulatory authorities;
• reporting optimization;
• improving the quality of inspections.

You can learn more about changes in reporting since 2017 from our materials: “”, “”.

Methods and deadlines for submitting a new calculation

A new reporting document must be submitted to the territorial tax service. You can do this in two ways:

The deadline for submitting a new calculation for insurance premiums in 2017 is until the 30th day of the month following the reporting period:

In 2016, the method of submitting calculations for insurance premiums (RSV-1) influenced the acceptable deadline for submitting reports. Those who report electronically had 5 more days to submit the RSV-1. Thus, legislators apparently encouraged employers to switch to electronic reporting. But in 2017 there is no such approach. A single deadline has been determined for all taxpayers: insurance premium payments must be submitted by all by the 30th day of the month following the reporting period.

Composition of calculations for insurance premiums

The composition of the calculation of insurance premiums in 2017 is as follows:

• front page;
• sheet for persons who do not have the status of an individual entrepreneur;
• Section No. 1, which includes 10 applications;
• Section No. 2, supplemented by one appendix;
• Section No. 3 – contains personal information about the persons for whom the policyholder makes contributions.

At first it may seem that the new calculation of insurance premiums is very large - there are 10 annexes to section 1 alone! However, there is no need to be afraid. It is not necessary to fill out and submit all sections and applications as part of the calculation of insurance premiums for the 1st quarter of 2017. The table below will help you figure out exactly which sections of the new calculation need to be generated and submitted to the inspection:

Which sections of the calculation of insurance premiums should be filled out?
Calculation sheet (or section)	Who makes up
Front page	All policyholders
Sheet “Information about an individual who is not an individual entrepreneur”	Individuals who are not individual entrepreneurs, if they did not indicate their TIN in the calculation
Section 1, subsections 1.1 and 1.2 of appendices 1 and 2 to section 1, section 3	All organizations and individual entrepreneurs that paid income to individuals in the 1st quarter of 2017
Section 2 and Appendix 1 to Section 2	Heads of peasant farms
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1	Organizations and individual entrepreneurs transferring insurance premiums at additional rates
Appendices 5 - 8 to section 1	Organizations and individual entrepreneurs applying reduced tariffs (for example, conducting preferential activities on the simplified tax system)
Appendix 9 to section 1	Organizations and individual entrepreneurs that paid income to foreign employees or stateless employees temporarily staying in the Russian Federation in the 1st quarter of 2017
Appendix 10 to section 1	Organizations and individual entrepreneurs that paid income to students working in student teams in the 1st quarter of 2017
Appendices 3 and 4 to section 1	Organizations and individual entrepreneurs that paid hospital benefits, child benefits, etc. in the 1st quarter of 2017 (that is, related to compensation from the Social Insurance Fund or payments from the federal budget)

Filling out the calculation of insurance premiums for the 1st quarter of 2017: rules

When drawing up a single calculation of insurance premiums for the 1st quarter of 2017, use the insurance premiums card, which reflects payments and rewards accrued and paid to individuals in 2017. See "".

Taking into account the list of non-taxable payments presented in Article 422 of the Tax Code of the Russian Federation, the accountant should, in particular, determine the base of insurance premiums and perform the necessary calculations. The results are entered into the corresponding calculation fields. Cm. " ".

As we have already said, you need to fill out the calculation of insurance premiums in 2017 using the form approved by the Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551 () in compliance with 7 fundamental rules, which are approved by the same document:

1. each field is intended for a specific indicator and cannot be supplemented with other information;
2. pages are formatted in the corresponding cells in this way: “001”, “002”... “033”;
3. for a decimal fraction, two fields are allocated: the first contains the whole part, and the second contains the remainder;
4. text fields are filled in from left to right, starting from the first window;
5. cost indicators are indicated in rubles and kopecks, separated by a dot;
6. when filling out a document on a computer, use the Courier New font (16-18 point);
7. In the fields for quantitative and total indicators, put “0” (“zero”). In other cases, for example, when there are no text indicators, put a dash in all character spaces in the field. However, when filling out the calculation on a computer, you do not need to put zeros and dashes in the empty cells.

Now let’s look at the procedure for filling out each section and appendices using examples of generating calculations for insurance premiums for the 1st quarter of 2017.

Front page

The title page contains fields intended to be filled out by the payer and the tax authority employee. The accountant of an organization or individual entrepreneur enters information in the following lines:

TIN and checkpoint

Taxpayer identification number - indicate in accordance with the certificate of registration with the Federal Tax Service of a legal entity, individual entrepreneur or individual. Organizations are assigned a 10-digit code, so put a dash in the last two cells (if you are generating a report “on paper”):

Meaning of checkpoint - write in accordance with the legal entity registration document. Individual entrepreneurs put dashes in the “Checkpoint” field (or leave it blank if the calculation is filled out on a computer for submission electronically).

Correction number

Place the adjustment number on the title page of the calculation for the 1st quarter of 2017 only when submitting a clarifying calculation. If you are filling out the document and submitting it to the tax office for the first time, then indicate the mark “0 – -”.

Settlement (reporting) period

In this field on the title page, enter a code that characterizes the specific period of time for which reporting is submitted. When calculating for the 1st quarter of 2017, enter code 21.

Federal Tax Service code

In this field, you need to mark the code of the Federal Tax Service to which you are submitting reports for the 1st quarter of 2017. You can find out the value for a specific region on the Federal Tax Service website using the official service.

Place of provision code

As this code, show a digital value indicating the ownership of the Federal Tax Service to which the DAM is submitted for the 1st quarter of 2017. The codes used are presented in the table:

Name

Indicate the name of the organization or full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. Leave one free cell between words.

Form of reorganization or liquidation

The meaning of this field depends on the specific situation in which the organization finds itself. The following values ​​can be accepted:

OKVED codes

In the field “Code of the type of economic activity according to the OKVED2 classifier”, indicate the code according to the All-Russian Classifier of Types of Economic Activities. You cannot enter “old” OKVED codes in the DAM calculation for the 1st quarter of 2017.

Reliability and completeness of information

Confirmation of the accuracy and completeness of information in the calculation of insurance premiums for the 1st quarter of 2017 - this information is necessary for tax authorities. In the special fields on the title page, write down the name of the policyholder, indicate the date of the calculation and sign. If the calculation is submitted by a representative, then an additional copy of documentary evidence of authority should be attached to the reporting. Most likely, no questions will arise with the design of the remaining cells of the title page. But if in doubt, refer to the completed sample:

Appendix 1: calculation of pension and medical contributions

In Appendix 1 to Section 1, reflect the calculation of insurance premiums for pension and health insurance, as well as the number of insured persons for whose payments contributions were accrued. This application consists of four subsections:

• subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”;
• subsection 1.2 “Calculation of insurance premiums for compulsory health insurance”;
• subsection 1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional tariff for certain categories of insurance premium payers specified in Article 428 of the Tax Code of the Russian Federation”;
• subsection 1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.”

The first two subsections are required to be completed by all persons providing calculations of insurance premiums in 2017. Form the indicators of subsections 1.1 and 1.2 from the beginning of 2017. Where necessary: ​​make a “breakdown” for January, February and March 2017. Let's look at the features of filling out the main fields of these sections and provide examples.

Subsection 1.1: pension contributions

In subsection 1.1 of Appendix 1 to Section 1, include data on the calculation of the taxable base and the amount of insurance contributions for compulsory pension insurance. Also indicate the possible payer tariff code:

We will explain the features of filling out the main lines of this section as part of the calculation of insurance premiums for the 1st quarter of 2017 in the table and add a sample:

Filling out the lines of subsection 1.1
Subsection line 1.1	Filling
010	The total number of insured persons under compulsory pension insurance since the beginning of 2017 (broken down by January, February and March).
020	The number of individuals from whose payments you calculated pension insurance contributions from January 1, 2017 to March 31, 2017.
021	The number of individuals from line 020 whose payments exceeded the maximum base for calculating pension contributions. In 2017, this amount was 876,000 rubles (See “”).
030	Amounts of accrued payments and rewards in favor of individuals in the period from January to March 2017 (inclusive). This refers to payments that are subject to insurance premiums (clauses 1 and 2 of Article 420 of the Tax Code of the Russian Federation).
040	Amounts of payments not subject to insurance contributions for compulsory pension insurance (Article 422 of the Tax Code of the Russian Federation);
050	Base for calculating pension contributions in the 1st quarter of 2017.
051	The base for calculating pension insurance contributions in amounts that exceed the maximum base value for each insured person: 876,000 rubles (clauses 3–6 of Article 421 of the Tax Code of the Russian Federation).
060 (including 61 and 62)	Amounts of calculated pension contributions, in particular: - on line 061 - from a base not exceeding 876,000 rubles; - on line 062 – from a base exceeding 876,000 rubles.

Subsection 1.2: medical contributions

Subsection 1.2 of Appendix 1 to Section 1 should include the calculation of the taxable base and the amount of insurance premiums for compulsory health insurance. We will explain the procedure for filling out the lines of this subsection as part of the calculation for the 1st quarter of 2017 in the table and give an example of filling:

Filling out the lines of subsection 1.2
Subsection line 1.2	Filling
010	Total number of insured people in the health insurance system since the beginning of 2017.
020	The number of individuals from whose payments you have calculated insurance premiums since the beginning of 2017.
030	Amounts of payments in favor of individuals from January to March 2017 (inclusive).
040	Amounts of payments that are not subject to insurance premiums for compulsory health insurance (Article 422 of the Tax Code of the Russian Federation).
050	The basis for calculating contributions for health insurance (clause 1 of Article 421 of the Tax Code of the Russian Federation).
060	Amounts of calculated “medical” contributions.

The remaining sections of Appendix No. 1 are completed in the case of deduction of insurance premiums at additional rates provided for certain categories of insurance premium payers. However, within the scope of this article we will not consider filling them out.

Appendix 2: calculation of contributions for disability and maternity

In Appendix 2 to Section 1 of the calculation for the 1st quarter of 2017, describe the calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Since 2017, these contributions have also been controlled by the Federal Tax Service.

In field 001 of Appendix 2, indicate the code for insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity, namely:

• “1” – if direct payments of insurance coverage are made from the Social Insurance Fund budget (if a Social Insurance Fund pilot project has been implemented in the region, see “ ”);
• “2” – if benefits are paid by employers, and then the costs are counted against the payment of insurance premiums.

Let's decipher the order of filling out the remaining lines of this section and give a sample:

Filling application lines 2
Application line 2	Filling
010	Total number of insured employees since the beginning of 2017.
020	Amounts of payments to employees from January to March 2017 (inclusive).
030	Amounts of payments not subject to insurance contributions for compulsory social insurance (Article 422 of the Tax Code of the Russian Federation).
040	Amounts of payments and other remuneration in favor of individuals who are subject to social insurance contributions and exceed the limit for the next year (in 2017 these are payments in excess of 755,000 rubles for each person). Cm. " ").
050	The basis for calculating insurance contributions for compulsory social insurance, formed from January 1 to March 31, 2017.
051	The indicator in this line must be entered by companies or individual entrepreneurs that have a license for pharmaceutical activities and apply UTII. In this line, they should record the basis for calculating insurance premiums in terms of payments in favor of employees who have the right to engage in pharmaceutical activities or are admitted to it.
052	This line must be filled out by companies making payments to crew members of ships registered in the Russian International Register of Ships in 2017. In this line you need to record the basis for calculating insurance premiums in terms of payments to crew members (subclause 4, clause 1, article 427 of the Tax Code of the Russian Federation).
053	This line is filled out only by individual entrepreneurs who apply the patent taxation system (with the exception of individual entrepreneurs whose leading activities are specified in subclause 19, 45–48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation), who make payments to employees (subclause 9 clause 1 of Art. 427 Tax Code of the Russian Federation). Using this line, they need to fix the basis for calculating insurance premiums in terms of payments to employees under employment contracts.
054	This line is for organizations and private businessmen paying income to foreign employees temporarily staying in Russia. Using this line, they need to show the basis for calculating insurance premiums in terms of payments in favor of such employees. The exception is citizens of countries from the EAEU. They do not belong to this line.
060	Amounts of calculated insurance contributions for compulsory social insurance for the 1st quarter of 2017.
070	Amounts of expenses for the payment of insurance coverage for compulsory social insurance (sick leave, maternity benefits, etc.).
080	Amounts that in the first quarter of 2017 an organization or individual entrepreneur received from the Social Insurance Fund in the form of reimbursement of expenses (for sick leave, maternity benefits, etc.).
090	The amount of insurance premiums payable for each month of the 1st quarter of 2017. If the amount of contributions to be paid is obtained, then in line 090 enter code “1” (that is, if the contributions turned out to be more than the cost of benefits). If the amount of benefit expenses exceeded the amount of accrued contributions, then reflect code “2” on line 090.

Starting from the new year, entrepreneurs will have to submit amended reports to the relevant authorities. It’s no wonder that many businessmen are already trying to find out the current deadlines and approved forms. reporting for the 1st quarter of 2017 to avoid exposing your firm to unnecessary penalties. It is also worth noting that starting from 2017, all payments for insurance premiums will be supervised by the tax service.

Innovations that relate to the reporting of large enterprises and individual entrepreneurs will come into force in 2017. Entrepreneurs will have to use new reporting forms, in particular for insurance premiums.

Back in October 2016, representatives of the Federal Tax Service finally approved the form of the document for reporting. Let's say more, from now on all payments for insurance premiums are transferred to the tax authorities.

The exception is payments for injuries, which remain in . This decision was made so that the collection of necessary payments was better and more seriously controlled.

In September 2016, the 4-FSS reporting form was optimized; it will be used in the 1st quarter of 2017. Please note that such a report can be filled out manually (if the number of employees does not exceed 25 people) and electronically (if the number of employees is more than 25 people). However, the deadlines for submitting these documents will be different.

In addition, in February-March 2017, all entrepreneurs must submit a report to the Pension Fund. Let us remind you that from April 1 of this year, reporting within the framework of SZV-M was introduced, which will be used in the future 2017. By the way, these forms must be submitted to the relevant authorities monthly.

Do not forget that based on the results of last year, businessmen must provide a report on the RSV-1 form. If representatives of the Pension Fund make a request, you will also have to fill out the SZV-K form. In the case when an employee retires, the organization must fill out the SPV-2 form and send it to the necessary authority.

No errors: deadlines for submitting reports for the 1st quarter of 2017

The tables you will find below show the current deadlines for submitting reports on the company’s activities for the 1st quarter of 2017.

In January, all large and small enterprises must submit the following forms: SSC, SZV-M (for December), UTII, VAT (October-December), water tax report, 4-FSS calculations, simplified declaration.

Deadline in January	Reporting type	Who provides
10.01.2017	SZV-M (for December)	Policyholders
20.01.2017	SSC	Enterprises and individual entrepreneurs that have hired new employees
20.01.2017	Calculation of 4-FSS (on paper)	Organizations with fewer than 25 employees
20.01.2017	Information on water tax (for October-December)	Companies using such facilities
20.01.2017	Simplified annual declaration	Legal entities that did not operate during the reporting period
20.01.2017	Declaration on UTII (for October-December)	Organizations that use UTII
25.01.2017	Calculation 4-FSS (electronic version)	Organizations with more than 25 employees
25.01.2017	VAT declaration (for October-December)	Tax agents and VAT payers

With the arrival of February, all companies must submit the following package of reports: RSV-1, income tax data, personalized accounting information, SZV-M for January. In addition, you will have to submit reports on land tax and transport tax.

Deadline in February	Reporting type	Who provides
01.02.2017	Land tax data	Legal entities that own land plots
01.02.2017	Transport tax declaration	Legal entities that own vehicles.
15.02.2017	SZV-M (for January)	Policyholders
15.02.2017	Information within the framework of RSV-1 Pension Fund (paper form); annual report in case of individual accounting (paper form)	Insureds with less than 25 employees
20.02.2017	Information within the framework of RSV-1 Pension Fund (electronic version); individual accounting information (electronic form)	Insurers with more than 25 employees
28.02.2017	Income tax data (for January)	Legal entities with a total income for January of more than 15 million rubles.

In March 2017, reporting for the 1st quarter ends and entrepreneurs must provide the following reports: SZV-M (February), calculation of income tax, annual reporting as part of accounting, data on the impossibility of withholding personal income tax.

Deadline in March	Reporting type	Who provides
01.03.2017	Information about the impossibility of withholding personal income tax	All organizations that are tax agents
15.03.2017	SZV-M (for February)	Policyholders
28.03.2017	Calculation of income tax (previous year return)	Legal entities with quarterly income less than 15 million rubles
28.03.2017	Income tax calculation	Legal entities with a quarterly income of more than 15 million rubles
30.03.2017	Annual declaration with property tax data.	Firms that own various assets
31.03.2017	Annual financial statements	Those organizations that, under current legislation, must maintain accounting records.

Please note that entrepreneurs who use the simplified taxation system must also submit for the 1st quarter of 2017. The main documents for companies are:

• annual declaration under the simplified tax system (for organizations until March 31, for individual entrepreneurs - until May 3);
• payment of tax for 2016 (until March 31).

Video news

Reporting for the first quarter of 2017

The reporting campaign for the first quarter of 2017 started on April 1. There are quite a lot of changes - these are completely new forms and updated formats of existing forms. Below we will tell you what to pay attention to when filling out declarations and tax calculations, and when to send quarterly reports.

Reporting to the Federal Tax Service

In April and May, the tax office expects VAT and income tax returns from taxpayers, and calculation of 6-NDFL. Also, for the first time, we will have to report to the Federal Tax Service on insurance premiums.

VAT

The VAT return must be submitted using the new form. There are no significant changes in it. Major updates have been introduced for participants of the FEZ of the Kaliningrad region. In particular, new lines have been added to section 3.

Before sending the declaration to the Federal Tax Service, make sure that the necessary codes are entered for all transactions. If the declaration is sent in electronic format, the program will issue a warning if the KVO is indicated incorrectly.

6-NDFL

The form is submitted by tax agents who pay income to individuals. The calculation is filled in with a cumulative total.

For the first quarter, you must submit 6-NDFL by 05/02/2017 inclusive. The deadline is delayed due to holidays.

Calculation of insurance premiums

Until 05/02/2017, policyholders need to send a calculation of contributions to the Federal Tax Service. Accruals for all premiums except accident insurance premiums should be included on this form.

Please note that if there is no activity or employee benefits, you must submit a zero calculation for insurance premiums.

Reporting to funds

In 2017, policyholders will not have to submit RSV-1 - it has been cancelled. You still need to take 4-FSS, but in a simplified form. The Pension Fund also expects the SZV-M form every month.

SZV-M

Starting from 04/01/2017, you need to report using the updated format. Check that the form is up to date in your accounting software. The changes affected only the electronic format of SZV-M.

Back in March, the Pension Fund of the Russian Federation accepted SZV-M both in the old and new format; now only the format that corresponds to the Resolution of the Board of the Pension Fund of the Russian Federation of December 7, 2016 No. 1077p is acceptable.

SZV-M for March must be sent before 04/17/2017 inclusive.

It is important to submit the SZV-M in a timely manner, because for violation of reporting deadlines, companies face a fine of 500 rubles per person (Part 4 of Article 17 of Law No. 27-FZ). Thus, if an enterprise employs 50 people, the fine will be 25,000 rubles. The policyholder will face a similar fine for false data.

4-FSS

For the first quarter of 2017, you need to submit a new form 4-FSS.

The deadlines for the report are the same: you need to report on paper by 04/20/2017 and electronically by 04/25/2017.

On the title page you must indicate the new OKVED (clause 5.11 of the Order of the Federal Tax Service of the Russian Federation dated September 26, 2016 No. 381).

SZV-STAZH and ODV-1

In 2017, new forms for reporting to the Pension Fund appeared - SZV-STAZH and the EDV-1 inventory.

These forms are submitted to pensioners.

Reporting for companies and individual entrepreneurs on the simplified tax system

Simplified persons submit the same reports to the Pension Fund of the Russian Federation and the Social Insurance Fund as other insurers. You also need to submit a new calculation of insurance premiums to the Federal Tax Service.

Form 6-NDFL is submitted when paying income to individuals.

Simplified people rarely report on VAT. When you have to submit a VAT return, read the article.

An income tax return must be submitted when accruing dividends to legal entities. You will also have to report on the profits of controlled foreign companies.