Changes in reporting forms for the 3rd quarter. Accounting info. Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases

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

Requirements for generated reports

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

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

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

Current reporting deadlines for 9 months

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

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

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

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

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

The last quarter of 2017 has arrived, and now is the time to remind taxpayers of the deadlines for submitting annual reporting. We will tell you in this material what the deadlines for submitting reports will be for individual entrepreneurs and organizations for 2017.

Deadlines for submitting financial statements

All organizations, including those that are small businesses, are required to maintain accounting records, regardless of the tax regime they apply (Part 1, Article 6 of Law No. 402-FZ dated December 6, 2011). The annual accounting includes:

• financial results report,
• statement of changes in capital,
• report on the intended use of funds.

Small enterprises can report using simplified forms, but the reporting deadline is the same for all legal entities - 3 months after the end of the reporting year (Article 18 of Law No. 402-FZ). The last day for submitting accounting reports for 2017 to the Federal Tax Service and Rosstat will be April 2, 2018, since March 31 coincides with Saturday - a day off.

Deadlines for submitting tax reports 2017 to OSNO

Tax returns and calculations are submitted to the Federal Tax Service according to the established deadline for each type of report.

Organizations on OSNO file income tax returns, the frequency of which can be either monthly or quarterly. In any case, the income statement for 2017 must be submitted no later than March 28, 2018.

The reporting deadline is 2017 for other taxes:

• VAT – 01/25/2018,
• for the property of organizations - 03/30/2018,
• transport - 02/01/2018,
• land – 02/01/2018

The deadlines for submitting individual entrepreneurs’ reports for the year to OSNO are as follows:

• for declaration 3-NDFL - 04/30/2018,
• Entrepreneurs submit other reporting forms within the same deadlines as organizations.

Unified agricultural tax, UTII and simplified tax system - deadlines for submitting reports in special modes

Preferential tax regimes allow you not to pay a number of taxes - profit tax, VAT, property tax, personal income tax for individual entrepreneurs. In this case, there is a need to pay and report taxes under the special regime, as well as other taxes.

Individual entrepreneurs and companies that applied the simplified system in 2017 submit a single tax return under the simplified tax system once a year. At the same time, the reporting deadlines for legal entities and individual entrepreneurs differ: LLC “USN-2017” is submitted no later than 04/02/2018 (taking into account the postponement of the deadline from Saturday 03/31/2018), and the deadline for individual entrepreneurs is 04/30/2018. (clause 1 of article 346.23 of the Tax Code of the Russian Federation).

Producers of agricultural products can apply a special regime in which a single agricultural tax is paid instead of income tax. The Unified Agricultural Tax declaration for 2017 must be submitted no later than April 2, 2018, because the deadline (03/31/2018) coincides with a day off (clause 2 of article 346.10 of the Tax Code of the Russian Federation).

At imputation, declarations are submitted quarterly. Payers UTII delivery reporting, the deadlines of which are established in clause 3 of Art. 346.32 of the Tax Code of the Russian Federation, for the 4th quarter of 2017. provided no later than January 22, 2018.

For other taxes, which are calculated by the “simplified” and UTII payers and Unified Agricultural Tax, reporting forms and deadlines for their submission do not differ from those used in the general tax system.

Deadlines for submitting reports on insurance premiums and personal income tax

All employers, being tax agents for personal income tax, are required to submit reports for 2017 on payments made to individuals and withholding income tax. The deadlines for submitting 6-NDFL for 2017 and 2-NDFL certificates are the same - 04/02/2018. If the employer was unable to withhold tax from an individual, he must provide a 2-NDFL certificate for it no later than 03/01/2018.

In 2017, insurance premiums should be reported quarterly to the Federal Tax Service, and not to the funds. The deadline for submitting calculations for insurance premiums for 2017 is no later than January 30, 2018.

This does not apply to insurance premiums for “injuries” - 4-FSS reports still need to be submitted to the Social Insurance Fund. The deadlines for submitting reports 2017 established for 4-FSS are different for electronic payments - 01/25/2018, and for paper payments - 01/22/2018.

Only one report needs to be submitted to the Pension Fund for 2017 - this is a new form on the insurance experience of individuals SZV-STAZH, which will be submitted for the first time. The deadline for submitting the SZV-STAZH for 2017 is no later than 03/01/2018.

Deadline for submitting statistical reports

Reporting to Rosstat is provided by individual entrepreneurs and small enterprises if they are subject to continuous or selective statistical research. Continuous research is carried out once every 5 years, and selective research is carried out monthly/quarterly (for small and medium-sized businesses) or annually (for micro-enterprises). Lists of those who must report are formed on the basis of information from the unified register of small businesses (Article 5 of Law No. 209-FZ dated July 24, 2007).

Rosstat communicates specific information about the forms and deadlines for submitting reports for 2017 to individual entrepreneurs and organizations by mail, but in order to be informed in advance, it is better to track the information on the website of regional statistical authorities in the “Statistical Reporting” section, or check it in your Rosstat branch.

Deadlines for submitting reports for 2017 – table

In this material, the reader will find deadlines for submitting reports for the 3rd quarter of 2016 for individual entrepreneurs and organizations.

Let us remind you that according to the tax calendar for 2016-2017, for the specified period, policyholders and taxpayers, in accordance with the current legislation of the Russian Federation, must submit reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

It should be noted that some reports for the specified period are submitted within a time frame depending on the method of reporting: electronically or in paper form.

Also, before we give specific deadlines for submitting reports for the 3rd quarter of 2016, let us remind you that if the deadline falls on a weekend or holiday, it is postponed to the next working day following the weekend.

What reports are submitted for the 3rd quarter of 2016?

Employers and insurers are required to submit the following reports for the third quarter of 2016:

• UTII declaration - for individual entrepreneurs and organizations working on this taxation system. Download . Question related to delivery zero declaration according to UTII;
• VAT declaration for VAT payers. Instructions for filling out and form;
• 6-NDFL for employers. Instructions for filling, sample and form;
• RSV-1 for employers. Can be downloaded on this page;
• 4-FSS for employers. Details and ;
• SZV-M for employers. Nuances of filling out the form;

Explanations

If the average number of employees is less than the established limit for filing reports exclusively in electronic form, then the person has the right to choose the form and method of reporting at his own discretion.

Filing a VAT return, according to general rule, must be completed exclusively in electronic form. The only exception is the case when this report is submitted by a tax agent who does not pay VAT. That is, when an individual entrepreneur or organization is exempt from paying VAT, according to Art. 145 of the Tax Code of the Russian Federation or applies a special tax regime. In this situation, the return can be filed either in paper or electronic form, at the discretion of the taxpayer.

Reporting for the 3rd quarter of 2017, its composition and timing depend on the tax regime applied by the taxpayer and the characteristics of the activity. In this material, we consider the main modes and what and when will definitely need to be passed within the framework of each of them, and what may need to be passed additionally under certain circumstances of economic life.

General taxation system: submission of reports for the third quarter of 2017

The OSN can submit monthly, quarterly reports (for example, quarterly VAT) and reports for which the reporting period is a quarter and the tax year is a year. That is, the last of the listed types of reports will be characterized by the fact that, in essence, these are not reports for the 3rd quarter, but reports for 9 months.

For convenience, we have collected the main reporting and deadlines for submission in a table for 2017, 3rd quarter:

NOTE! Individual entrepreneurs submit approximately the same package of reports for the 3rd quarter of 2017 to the OSN as a legal entity, but with the exception of the profit declaration and property settlements.

In addition to the reports that have always been submitted to the Federal Tax Service, since 2017 a new consolidated calculation of contributions to salary funds has also been provided there. A single calculation of contributions is submitted quarterly, with a deadline of the 30th day of the month following the quarter for which they are reporting. That is, the declaration for the 3rd quarter on salary contributions must be submitted by October 30, 2017 inclusive to all taxpayers who paid income to employees during this period.

How to fill out the ERSV for 9 months of 2017 , find out .

Special tax regimes - submission of reports for enterprises and individual entrepreneurs

If the taxpayer works for special regime taxation - the composition of its reporting for the 3rd quarter has nuances. We also presented the main ones in a convenient tabular form:

The tables above list the main taxes that must be reported by payers applying one or another tax regime. In addition to the main ones, there are also specific taxes and fees, reports on which are provided if an enterprise or individual entrepreneur is a payer of this type of tax (fee).

Special taxes

For most special taxes, the reporting period is a year, so only for the results of the 3rd quarter of 2017 there is no need to submit reports. What kind of calculations these can be and how often they should be reported, see the table:

For those taxes for which there was no object of taxation in the reporting period, subject to certain conditions, the standard submission of reports for the 3rd quarter of 2017 can be replaced by the submission of a single simplified declaration (SUD). The quarterly EUD is submitted no later than the 20th day of the month following the quarter for which we are reporting (that is, for the 3rd quarter - before October 20, 2017).

Read about the nuances associated with EUD .

What codes to indicate in the declaration in the tax period 3rd quarter

Which code to indicate in a particular declaration depends on the tax for which the declaration is submitted and on the period. For different declarations, codes can be set by different orders of the Federal Tax Service. We have collected codes used in general cases in a cheat sheet (in it you will also find codes for the period 3rd quarter / 9 months)

NOTE! For those taxpayers who:

• ceases its activities,
• is being reorganized,
• reports as a consolidated group,

There are separate special codes that must be indicated in the relevant declarations. You can clarify them in the orders of the Federal Tax Service, according to which the “regular” codes are given in our table.

If your company is subject to liquidation or reorganization, find out useful information on drawing up 6-NDFL.

What financial statements are submitted for the 3rd quarter?

In 2017, there is no requirement to submit quarterly accounting forms to the Federal Tax Service. The legislation, both accounting and tax, establishes the obligation to submit a set of forms financial statements for the whole year.

There are several exceptions to this rule:

• State employees still report quarterly. At the same time, we remember that budgetary institutions report to the founder, not the Federal Tax Service.
• Taxpayers who cease their activities during the year generate reports on the date of entry into the registration register about the termination of activities (liquidation) and submit them within 3 months after this date.
• Taxpayers who began their activities during the reporting year (later than January 1) generate and submit a report for the period from the registration date to December 31. However, the deadline for submitting such a report does not differ from the standard deadline for submitting annual accounting reports.

More information about the deadlines and procedure for submitting accounting reports can be found in the article .

Accounting reports are submitted to the State Statistics Committee in a similar manner.

IMPORTANT! In addition to the traditional balance sheet and financial results, enterprises that are not classified as small businesses or included in the sample from the small business category submit other reports to the statistical authorities. These other reports may be monthly or quarterly. The timing and procedure for submission should be clarified with the State Statistics Committee.

As for reporting for founders and other interested users, it can be generated and submitted at any frequency. But there is no need to send such reports to the tax authorities.

Results

Compound tax reporting for the 3rd quarter depends on which regime the taxpayer applies. The majority of tax returns for the 3rd quarter of 2017 are submitted by those working on the OSN. For special regime employees, annual reports are often provided, with the exception of UTII. According to UTII you need to report quarterly, that is, a declaration for the 3rd quarter. 2017 must be filed in October 2017. In addition to declarations related to the application of the tax regime, all taxpayers paying income to individuals must report on 6-NDFL and Unified calculation on insurance premiums. Please note that the procedure and deadlines for paying taxes for the 3rd quarter. may not coincide with the procedure for the formation and deadlines for filing reports on these taxes. For example, tax under the simplified tax system must be paid in advance quarterly, despite the fact that the declaration under the simplified tax system is submitted once a year.

For more information on when to submit and when to pay taxes for the 3rd quarter of 2017, see.