Deadlines for filing quarterly reports per year. Report to the pension fund

You will find the 2018 reporting calendar at.

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

Our calendar will help you not to miss the deadline for submitting certain reports to the Federal Tax Service and extra-budgetary funds.

Deadlines for submitting basic tax reporting in 2017

Deadlines for submitting reports on insurance premiums to the Federal Tax Service in 2017

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

Deadlines for submitting reports to the Pension Fund in 2017

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

Deadlines for submitting reports to the Social Insurance Fund in 2017

In 2017, you need to submit to the FSS:

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

Deadlines for filing financial statements in 2017

Organizations (regardless of the applied taxation regime) must submit to the Federal Tax Service and statistical authorities financial statements for 2016

Deadlines for submitting other reports to the Federal Tax Service in 2017

Deadlines for filing tax returns such as: water tax, mineral extraction tax, etc. you will find in our.

Employers must submit a single calculation for insurance premiums no later than the 30th day of the month following the billing/reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). For the first time, these reports are submitted based on the results of the first quarter of 2017.

In 2017, this calculation must be submitted within the following deadlines:

Calculation of insurance premiums for 2017 must be submitted already in 2018 - no later than 01/30/2018.

Deadline for 4-FSS

The deadline for submitting reports to the Social Insurance Fund depends on the method of submission (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ):

• no later than the 20th day of the month following the billing/reporting period - when submitting a calculation on paper;
• no later than the 25th day of the month following the billing/reporting period - when submitting the calculation electronically.

Read about which employers are required to submit 4-FSS electronically. In it you will also find the deadlines for submitting 4-FSS in 2017.

Deadlines for submitting reports to the Pension Fund in 2017

To the Pension Fund of the Russian Federation, employers last reported on insurance premiums at the beginning of 2017, submitting RSV-1 for 2016 in February (no later than February 15 - on paper, no later than February 20 - in electronic form). In 2017, you no longer need to submit any reports on insurance contributions to the Pension Fund.

However, do not forget about other reporting that employers are required to submit to the Pension Fund. So, in 2017, they must submit monthly information about insured persons (SZV-M). The deadlines for submitting SZV-M are discussed.

Organizations and entrepreneurs on a simplified taxation system ( simplified tax system) besides declaration on single tax 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 last day 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 deadline 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 for the first time take a new 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

We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for 2017 (4th quarter of 2017). Violation of the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts. Our article will help you not to miss the deadline for submitting certain reports to regulatory authorities.

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 4th quarter of 2017 (for 2017)

Deadlines for submitting financial statements for 2017
Accounting statements for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018.
Also, financial statements must be submitted to the statistical authorities (Rosstat) no later than April 2, 2018.

Deadlines for submitting information on the average number of employees for 2017
Submission deadline information about the average number of employees for 2017 – no later January 22, 2018.
Newly created or reorganized organizations will also be required to submit information by the 20th day of the month following the month of registration.

Deadlines for submitting VAT returns and deadlines for paying VAT for the 4th quarter of 2017.
Tax VAT declaration must be submitted no later than January 25, 2018.
VAT payment deadline for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the tax amount accrued for the 4th quarter of 2017).

Deadlines for submitting income tax reports for 2017 (terms for payment of income tax)
Tax income tax return for 2017 (4th quarter of 2017) shall be submitted no later than March 28, 2018.
The deadline for paying income tax for 2017 (Q4 2017) is no later than March 28, 2018.

Deadlines for submitting calculations for insurance premiums for the 4th quarter of 2017.
Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2017.
Send declaration according to the simplified tax system for 2017 organizations required no later than April 20, 2018.
Send declaration according to the simplified tax system for 2017 individual entrepreneurs necessary no later than May 3, 2018 (since April 30, 2018 is a day off).

Organizations and individual entrepreneurs using the simplified tax system must pay advance payment for tax no later May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.

Deadlines for submitting reports and paying taxes when applying UTII for the 4th quarter of 2017.
Send UTII declaration for the 4th quarter of 2017 is required no later than January 22, 2018.
You must pay the UTII tax for the 4th quarter of 2017 no later than January 25, 2018.

Deadlines for submitting reports 6-NDFL and 2-NDFL for 2017 (4th quarter of 2017).
For 2017 it is necessary to pass certificates 2-NDFL and quarterly form 6-NDFL
Organizations and individual entrepreneurs must submit tax authorities information for 2017 for all individuals who received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.

Deadlines for submitting the 3-NDFL declaration for 2017.
Individual entrepreneurs who did not have employees in 2017 and did not make payments to individuals submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.

Deadlines for submitting reports and paying property taxes for 2017.
Tax property tax declaration for 2017 must be submitted no later than March 30, 2018.
Payers of property tax are companies with property on their balance sheet; the tax payment deadline is no later than March 30, 2018.

Deadlines for submitting reports and paying land tax for 2017.
Send land tax declaration
Land tax for 2017 must be paid no later than February 10, 2018.

Deadlines for submitting reports and paying transport tax for 2017.
Send transport tax declaration for 2017 is required no later than February 1, 2018.
Transport tax for 2017 must be paid no later than February 1, 2018.

Deadlines for submitting a single simplified declaration for 2017.
The unified simplified tax return for the 4th quarter of 2017 is submitted no later than January 22, 2018
This declaration is submitted only if at the same time:
- there was no movement Money on current accounts and at the cash desk;
- there were no objects of taxation for the taxes for which they are recognized as payers.

Deadlines for submitting reports to funds and paying insurance premiums for the 4th quarter of 2017

Individual entrepreneurs who have employees, as well as all organizations must pay insurance premiums monthly and submit reports to regulatory authorities quarterly (monthly). If insurance premiums and wages were not calculated in the reporting quarter, then you will need to submit a zero declaration.

Deadline for submitting reports to the Social Insurance Fund for the 4th quarter of 2017.
Since 2017, contributions for occupational diseases and injuries remain under the jurisdiction of the Social Insurance Fund. Reporting to the Social Insurance Fund since the 1st quarter of 2017 has been submitted in an abbreviated form.
On paper due no later than January 22, 2018
Electronic due no later than January 25, 2018

The FSS also needs to provide confirmation of the main activity not later April 16, 2018. IN this set includes:
- Statement indicating the main type of activity
- Certificate confirming the main type of economic activity with calculation
- A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

Deadline for submitting reports to the Pension Fund for 2017 (4th quarter of 2017).

Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting month. Delivery dates in the 1st quarter of 2018:
SZV-M for December 2017 – no later than January 15, 2018
SZV-M for January 2018 – no later February 15, 2018
SZV-M for February 2018 – no later than March 15, 2018

Deadlines for submitting the SZV-STAGE form for 2017.
Information on the insurance experience of insured persons for 2017 must be sent no later than March 1, 2018.

Deadlines for submitting the EFA-1 form for 2017.
Information on the policyholder submitted to the Pension Fund for maintaining individual (personalized) records for 2017 must be sent no later than March 1, 2018.

Deadlines for payment of insurance contributions to funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums monthly until the 15th of the month, following the month of assessment of contributions. If the 15th is a non-working day, then the deadline is considered to be the next working day.
Deadlines for payment of contributions to the funds for the 4th quarter of 2017 are until November 15 (for October), until December 15 (for November), until January 15 (for December).

Are there any difficulties with? Or do you need help online? Call us or our accountants will prepare and submit reports for you!

Important! Russians will take their last extra day off in 2017 in November.
November 4 is National Unity Day. This is a non-working holiday throughout the territory Russian Federation(Article 112 of the Labor Code of the Russian Federation). When a holiday falls on a weekend, the following Monday becomes a non-working day. This happened in 2017. Since November 4 is a Saturday, November 6 (Monday) is a day off. Therefore, after the first week of November you will be able to rest for three days. There will be a total of 8 days off and 22 working days in November.
More on this topic:
Production calendar for 2017;
Production calendar for 2018

Accountant's calendar for 2017 with changes in reporting

The accountant’s calendar with reporting deadlines takes into account all amendments to reporting on insurance premiums that came into force in 2017. There are more reports on contributions - four instead of three.

First - uniform calculation of contributions to the inspection(form approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551). The calculation includes information on pension, medical and social contributions in case of illness and maternity, as well as personalized accounting information.

The deadline for submitting a new calculation of contributions - for both paper and electronic reports - is the 30th day of the month following the reporting quarter.

The Federal Tax Service allowed companies to submit property tax calculations using a new form (approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271). The changes in the calculation are specific and apply to companies that have railway tracks.

What other reports need to be prepared in July-September, see the table below.

Deadlines for submitting reports in the 4th quarter of 2017: table

In October, accountants submit reports for 9 months or the 3rd quarter of 2017. For example, submit a paper calculation of 4-FSS for 9 months no later than October 20, and an electronic one no later than October 25. Some accountants believe that title page When calculating 4-FSS, the number of employees as of January 1 must be shown throughout the year. This is a misconception.

Always determine the number on the last day of the reporting quarter (clause 5.14 of the Procedure, approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381). For 4-FSS for 9 months, calculate this figure as of September 30. First, determine the monthly average headcount in January-September. Add up the results and divide by nine months. Provide the result on the title page (clauses 81.6, 81.7 of the Instructions, approved by Rosstat order No. 498 dated October 26, 2015).

What other reports need to be prepared in October-December, see the table below.

Deadlines for submitting reports for 2017 in 2018

At the end of 2017, accountants will for the first time submit a new report on the length of service of employees. It's called SZV-STAZH. The report form was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. All insured persons with whom the company has entered into employment or civil law contracts for the performance of work, provision of services, as well as copyright contracts should be shown to SZV-STAZH.

You must submit 2-NDFL and 6-NDFL for 2017 no later than April 2. Tax officials will reconcile these two reports. If inconsistencies are found, they will ask for clarification. There is also a risk of a fine - 500 rubles. for every erroneous report.

What other reports need to be prepared based on the results of 2017, see the table below.

Accountant's calendar in 2017: reporting deadlines in the 1st quarter (table)

Submit your declaration under the simplified tax system for 2016 using the new form (approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99). The main changes are that the new declaration allows you to reflect reduced tax rates for companies with the object “income” and trade tax.

Deadlines for submitting reports in the 2nd quarter of 2017: accountant’s calendar

What other reports need to be prepared in April, May and June 2017, see the table below.

Deadlines for submitting statistical reports in 2017

In 2016, Rosstat approved 155 new reporting forms. For large companies, reporting was provided for each field of activity - education, science, Agriculture, construction and others. For example, 54 annexes have been approved to form No. 1-enterprise, which is submitted by all organizations except small ones.

Special forms have also been approved for small businesses. Among them:

• No. MP(micro) “Information on the main performance indicators of a micro-enterprise”;
• No. 1-IP “Information on the activities of an individual entrepreneur”;
• No. PM “Information on the main performance indicators of a small enterprise.”

I have a question

The company has changed the operator through which it sends electronic reports. Do I need to report this to the inspectorate?

The answer to the question depends on whether the company sent declarations or requests through the new operator. If you have already sent it, then you do not need to inform the inspectorate about the new operator. Tax authorities will send demands to the company to the new address anyway.

If the company has not yet reported through the new operator, there is a risk that the tax authorities will send a demand to the previous one. By this time, the company’s contract with the previous operator may already have expired. Then, in response to the request, you will receive an error message with the wording “taxpayer not found.”

Inspectors may decide that the company has not ensured the acceptance of electronic documents (clause 5.1 of Article 23 of the Tax Code of the Russian Federation). On this basis, tax authorities have the right to block the account (subclause 1.1, clause 3, article 76 of the Tax Code of the Russian Federation).

The Federal Tax Service required inspectors to warn the company about blocking five working days in advance (letter dated June 29, 2016 No. ED-4-15/11597). If you receive a blocking letter from the tax authorities, inform them that the company has an agreement with the new operator and an electronic signature key certificate.

Fines for violating reporting deadlines in 2017

For late submission tax return faces a fine and blocking of the account.

The fine for each full and partial month of delay is 5 percent of the amount of tax payable on the basis of the declaration. Tax paid on time reduces the calculation basis for the penalty. The total amount of the fine cannot be more than 30 percent of the tax amount and less than 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

Please note that mitigating circumstances allow you to reduce the fine by at least half (clause 1 of Article 112, clause 3 of Article 114 of the Tax Code of the Russian Federation, clause 19 of the resolution of June 11, 1999 of the Plenum Supreme Court RF No. 41 and Plenum of the Supreme Arbitration Court of the Russian Federation No. 9).

In the table we have given the amounts of fines for late reporting of taxes and contributions, as well as for errors in them.

Penalties for reporting taxes and insurance contributions: table

When reporting is late by more than 10 working days, officials block current accounts (clause 3 of article 76, clause 6 of article 6.1 Tax Code RF). Since in this case there are no restrictions on the blocking amount, the company will not be able to manage the money.

Tax inspectors for being late financial statements fined under Article 126 of the Tax Code of the Russian Federation. Fine - 200 rubles. for each document in the reporting that the company must submit (letter of the Federal Tax Service of Russia dated November 16, 2012 No. AS-4-2/19309, Ministry of Finance of Russia dated May 23, 2013 No. 03-02-07/2/18285).

In addition, upon application, the tax court may fine the responsible employee in the amount of 300 to 500 rubles. (Part 1 of Article 23.1, Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

In each specific case, the culprit is identified individually. In this case, the courts proceed from the fact that the manager is responsible for organizing accounting, and Chief Accountant- for its correct maintenance and timely preparation of reports (clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18). Therefore, the chief accountant (an accountant with the rights of the chief) is usually recognized as a violator.

If the financial statements are not submitted on time to the territorial statistical office, fines under Article 19.7 of the RF Code on administrative offenses threaten:

• organizations - from 3000 to 5000 rubles;
• for an official - from 300 to 500 rubles.

There will be similar fines for the audit report.

If you don't submit it on time statistical reporting , faces a fine under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For a violation committed for the first time, the organization will pay from 20,000 rubles. up to 70,000 rubles, for a repeat – from 100,000 rubles. up to 150,000 rub.

For an official, the first such fine will cost from 10,000 rubles. up to 20,000 rubles, in case of repeated violation you will have to pay from 30,000 rubles. up to 50,000 rub. If the employee responsible for statistical reporting was not appointed by order, the fines will be paid by the head of the company.

In addition, the organization must compensate Rosstat for damage that arose due to the need to correct the consolidated statements (Article 3 of the Law of May 13, 1992 No. 2761-1).