SSV m new form due date. We submit the report to SZV. Calculation of contributions

New deadlines for submitting monthly reports SZV-M come into force in 2017. This article provides a table with new deadlines for submitting personalized SZV-M reports. But what is the deadline to submit SZV-M for December 2016? Is there a deadline for submitting clarifications or corrective SZV-M? Let's figure it out.

New deadlines for delivery of SZV-M in 2017

The new deadlines for submitting monthly reports in the SZV-M form will take effect from January 1, 2017. This is due to amendments to subclause 2.2 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ. Starting next year, this norm will say that reports must be submitted no later than the 15th day of the month following the reporting period.

In the table we present the new deadlines for the completion of SZV-M in 2017.

The reporting month	Due in 2017
December 2016	No later than January 16 (since the 15th is Sunday)
January 2017	No later than February 15
February 2017	No later than March 15
March 2017	No later than April 17 (since the 15th and 16th are weekends)
April 2017	No later than May 15
May 2017	No later than June 15
June 2017	No later than July 17 (since the 15th and 16th are weekends)
July 2017	No later than August 15
August 2017	No later than September 15
September 2017	No later than October 16 (since the 15th is Sunday).
October 2017	No later than November 15
November 2017	No later than December 15

Please note that the SZV-M for December 2016 must be submitted on the new deadline. This is due to the fact that legislators did not provide any transitional provisions in this part. Consequently, the new deadlines fully apply to the December calculation.

The rule on rescheduling: a controversial point

As can be seen from the table above with the deadlines for submitting SZV-M in 2017, we have moved the deadlines for submitting some reports from weekends to the next working days. So, for example, SZV-M for December 2016, in our opinion, can be submitted no later than January 16, 2017 (since the 15th is Sunday). But did we do the right thing? This issue, unfortunately, is controversial.

Read also It became known how much the Pension Fund earned from the pension savings of Russians

The fact is that in 2016, the deadlines for submitting SZV-M were postponed from weekends or holidays to working days for several reasons:

• Part 7 of Article 4 of Federal Law No. 212-FZ dated July 24, 2009 provided that if the last day of the period falls on a weekend and (or) a non-working holiday, then the end of the period is considered to be the next working day;
• The Pension Fund of Russia in its letter dated 04/07/2016 No. 09-19/4844 explained that policyholders have the right to be guided by Federal Law dated 07/24/2009 No. 212-FZ and postpone the deadline for submitting SZV-M to the next working day.

However, from December 31, 2016, Federal Law No. 212-FZ dated July 24, 2009 loses force. Accordingly, from this date the rules on postponing the deadlines for submitting personalized reporting (including SZV-M) also become invalid. Does this mean that the deadlines for submitting SZV-M in 2017 will not be postponed from weekends (or holidays)?

In our opinion, the rule on rescheduling should continue to apply in 2017. The justification for this is Article 193 of the Civil Code of the Russian Federation, according to which “if the last day of the period falls on a non-working day, the day of expiration of the term is considered to be the next working day following it.” We believe that the rules of civil law can be applied to legal relations related to the submission of personalized reports.

The Pension Fund has not yet provided any official explanations about the possibility of postponing the deadline for the delivery of SZV-M to 2017.

Method of delivery of SZV-M in 2017

If SZV-M includes 25 or more “physicists” in a month, then the policyholder (organization or individual entrepreneur) is obliged to submit reports via the Internet as an electronic document signed with an enhanced qualified electronic signature. If there are less than 25 people in the report, then the submission of a “paper” report is allowed (paragraph 3, paragraph 2, article 8 of the Federal Law of April 1, 1996 No. 27-FZ). At the same time, for electronic and paper SZV-M, the deadlines for submitting SZV-M in 2017 are the same. Information must be submitted no later than the 15th day of the month following the reporting month (regardless of the method of submission).

Read also SZV-M for April 2018: due date and sample form

Responsibility for SZV-M in 2017

What will happen if the SZV-M deadlines are not met in 2017? Are there any penalties for failure to submit monthly reports by the 15th day following the reporting month?
Yes, there is responsibility. For failure to submit within the prescribed period or submission of incomplete and (or) unreliable information as part of the SZV-M report, financial sanctions in the amount of 500 rubles are applied to such policyholder in the amount of 500 rubles in relation to each insured person (Article 17 of the Federal Law of 01.04.1996 No. 27-FZ).

Accordingly, if you are late in submitting the SZV-M, for example, for December 2016 by at least one day, and the report includes 85 people, then the fine for lateness will be 42,500 rubles (85 × 500).

In addition, since 2017, a new fine has been introduced for violating the procedure for submitting information - 1000 rubles (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ). That is, if in 2017 you violate the method of submitting SZV-M and submit, for example, a paper report instead of an electronic file, then inspectors from the Pension Fund of the Russian Federation may additionally fine the organization or individual entrepreneur. In 2016, there was no such fine at all.

Adjustments to the completed SZV-M in 2017

• “iskhd” (initial) – a report submitted for the first time;
• “additional” (supplementary) – a report that allows you to supplement previously submitted and accepted information;
• “cancel” (cancelling) – if you need to cancel previously incorrectly submitted information.

Everything is clear with the initial forms of SZV-M (primary). In 2017, they must be submitted no later than the 15th day of the month following the reporting month. However, in 2017, the legislation still does not stipulate anything about the deadlines for submitting supplementary or canceling forms. But then, what is the timeframe for updating SZV-M reports? Let's try to figure it out with an example.

Example.

The organization passed the SZV-M for December 2016 on January 13, 2017. However, on January 19, 2017, the accountant independently discovered that the report mistakenly did not include one person who was hired at the end of December 2016 under an employment contract. In this regard, on January 20, the accountant submitted a SZV-M report with the “additional” type to the Pension Fund and supplemented the already submitted report with information from the accepted employee.

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

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

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

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Reporting table for the 4th quarter of 2018

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

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

Monthly reporting in the 4th quarter of 2018

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

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

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

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

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

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

The SZV-M form must contain information about employees who work for you as an entrepreneur or for your company on the basis of official contracts - labor, civil or student. The contribution does not depend on whether the company or individual entrepreneur conducted activities during the reporting period; in any case, you need to insure all employees and provide information about them to the Pension Fund. Also keep in mind that SZV-M does not have a zero form. So this report is mandatory for any employer:

• for Russian and foreign organizations operating in the Russian Federation and their separate divisions;
• for entrepreneurs;
• for specialists conducting detective, lawyer or notary activities, if there are employees on staff.

Entrepreneurs who work without employees do not take the SZV-M. There is no need to include personal data in the report. (Clause 2.2 of Article 11 of the Law dated 01.04.96 No. 27-FZ).

Starting from March 2018, a director must be included in SZV-M if he is the only participant and owner of the organization’s property.

Deadlines for completion of SZV-M in 2019

Data must be submitted every month. If the policyholder wants, for example, to submit information to the Pension Fund of Russia for October, then this must be done before November 15 - this new date is defined in paragraph 2.2 of Article 11 of the Federal Law dated April 1, 1996 No. 27-FZ. If the 15th day of the month (after the reporting month) falls on a weekend, then the due date is extended until the first subsequent working day.

The exact dates for submitting SZV-M and other reports in 2019 can be found in our accounting calendar. Deadlines for submitting reports for 2019, including weekends:

• for January - until February 15;
• for February - until March 15;
• for March - until April 15;
• for April - until May 15;
• for May - until June 17;
• for June - until July 15;
• for July - until August 15;
• for August - until September 16;
• for September - until October 15;
• for October - until November 15;
• for November - until December 16;
• for December - until January 15, 2019.

Regional branches of the Pension Fund of Russia can set schedules for submitting reports for companies. Such schedules are available in the Vladimir, Novosibirsk and Jewish Autonomous Regions. Those who submit a paper report should pay special attention to the schedule. The Pension Fund of Russia believes that this saves businessmen from queues. There is no fine for violating the department schedule - the main thing is to report before the 15th.

The report must be submitted by the 15th, but the law allows this to be done ahead of schedule. However, you cannot submit a report before the end of the reporting month. Otherwise, the Pension Fund will send a negative protocol. This is necessary to avoid an incomplete report: you submit the report on October 25 and hire another employee on the last days of the month.

How and where to take SZV-M in 2019?

The rule has remained unchanged since 2016. If a company or individual entrepreneur has 25 employees or more, the report must be submitted in electronic format with an electronic signature. If less than 25, you can pass on paper. For both options, the deadlines are the same - until the 15th day of the month following the reporting month. For an incorrect report form, you will be fined 1,000 rubles, so do not forget to switch to electronic format when you hire your twenty-fifth employee. In Kontur.Accounting, you can automatically generate an electronic SZV-M and quickly send it if data on employees was previously entered into the system.

The SZV-M must be submitted at the place of residence of the individual entrepreneur or at the place of registration of the company. If the organization has separate divisions with employees, submit a report to the place where the division is registered.

How and when to adjust SZV-M in 2019?

In response to the SZV-M report, you may be sent a notification with an error code of 50, 20 or 30. Code 50 means that the report was not accepted. Code 30 and 20 - which is partially accepted. In total, the Fund can identify 14 errors; they are listed in Table 7 of the resolution of the Pension Fund Board dated December 7, 2016. No. 1077p.

Each error has its own correction rules. In response to error 50, you need to submit the report again, and for shortcomings identified by codes 20 and 30, send a supplementary report. In order to correct the error, you have 5 working days from the date of receipt of the notification.

SZV-M reports are divided into three types: initial (code “iskhd”), supplementary (code “add”) and canceling (code “cancel”). The original one is submitted for the first time, the supplementary one - if after submitting the original one there were changes that need to be taken into account in the report, and the canceled one - if you made a mistake and want to cancel the report.

To correct error code 30, first submit a cancellation form for those employees for whom there were errors in the report. The information must be in its original form (with errors). And then submit a supplementary form for these employees with corrected information.

To correct error code 20 (incorrect TIN), submit a supplementary form with the corrected taxpayer number.

Be careful when writing your report. From October 1, 2018, the rules according to which information in the report must be corrected have changed again.

If the Pension Fund sends you a notification of an error, you can submit a supplementary report within 5 days only for those employees listed in the notification. It does not matter who found the error first - you or the Foundation. For each employee for whom data has not been submitted, you will be fined 500 rubles. In addition, the director can also receive a fine - from 300 to 500 rubles.

What sections are included in SZV-M in 2019?

There are four sections in total in the report. What should they contain?

• Section 1: the details of the policyholder are entered here: name of the organization, registration number of the organization in the Pension Fund, INN, KPP.
• Section 2: information about the reporting period.
• Section 3: Select the type of form (original, supplementary, or canceling).
• Section 4: information about all insured employees is entered - full name, SNILS and INN.

Submit SZV-M in the Kontur.Accounting service. The service will fill out the report itself and check it before sending it. Report online, do accounting in Kontur.Accounting, pay salaries, exchange electronic documents with counterparties and control the company’s finances directly in the service. The first month of operation is free for all new users!

Individual entrepreneurs, as well as organizations, must submit a report in the SZV-M form. The obligation to submit this document is absent only for individual entrepreneurs who do not use hired labor.

All employees must be included in the SZV-M, regardless of whether they are on vacation or maternity leave.

In this article we will find out the deadlines for submitting the SZV-M for May 2019 and whether it is possible to submit the SZV-M ahead of schedule and in what form.

SZV-M for May 2019: document submission deadline

The deadline for submitting the SZV-M for May 2019 is June 15, 2019. But since this day falls on Saturday, the due date is postponed to the first working day after the deadline established by law. Therefore, you can submit the report until June 17 inclusive. The deadline for submitting the document is the same for both organizations and individual entrepreneurs. 06/17/2019, according to the production calendar for 2019.

Due to the fact that new deadlines for submitting the SZV-M report have not yet been introduced, it is necessary to adhere to the previous deadlines for submitting this document. In particular, the report should be submitted no later than the 15th day of the month following the reporting period.

Please note that if the report is submitted after June 17, 2019, penalties may be imposed on the policyholder. Organizations and individual entrepreneurs that fail to submit the document on time will face a fine of 500 rubles for each employee who was listed in the report for the period May 2019.

SZV-M for May 2019: is it possible to pass it early?

A situation may arise that the accountant will need to submit the document in advance (for example, if the organization’s accountant goes on vacation after the New Year or for a number of other reasons). Current legislation does not prohibit submitting the SZV-M form before the due date, but it is necessary to comply with the established periods.

Let us remind you that the report must be submitted to the Pension Fund of Russia in the form approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated February 1, 2016.

This can be done in advance, in May 2019, without waiting for the deadline for submitting the document - June 17, 2019.

It should be taken into account that if the SZV-M report is submitted in May 2019 for May 2019, there is a possibility that the document will require clarification in the future (for example, a new employee was hired after submitting the SZV-M form - 31.05 .2019). The corrective report will need to be submitted to the Pension Fund no later than June 17, 2019.

In addition, even if the report was submitted on time, but not all employees of the organization or individual entrepreneur are indicated in it, then in this case, a fine of 500 rubles may be imposed for each employee not included in the SZV-M report. A fine of the same amount is also provided for the inclusion of incorrect information and details in the report.

It is worth considering that in accordance with the order of the Pension Fund of the Russian Federation No. 1077p dated December 7, 2016, the electronic form of the SZV-M report provides for a reporting period, which must be equal to a month or less.

Thus, an organization can submit an early report in May for May or in June for June 2019. But for June 2019, it will not be possible to submit the document in May 2019. The organization or individual entrepreneur will receive a response that the protocol is erroneous.

This is due to the fact that in the Resolution of the Board of the Pension Fund of the Russian Federation No. 1077p dated December 7, 2016 (Table 7) some errors are coded (for example, code “50”). As a result, a response is received that the document has not been accepted and an indication that it is necessary to resubmit the SZV-M report. That is, the report is considered not accepted and you will have to submit the form again.

To summarize, we note that it is possible to submit the SZV-M report in March 2019 for March 2019 in advance, but sending a report, for example, in May for June 2019 is unacceptable.

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The deadline for submitting reports for the 3rd quarter of 2017 is postponed due to weekends. See the table for exact deadlines for submitting reports.

In October, companies will begin submitting reports for the 3rd quarter of 2017. Delivery times depend on weekends and holidays. So, if the deadline falls on a weekend, then the company can report on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Also, the procedure for submitting reports for the 3rd quarter of 2017 depends on the number of employees. For example, for income tax you need to focus on the average number of employees for the previous year. If there are more than 100 people, then the organization has the right to report only electronically.

You will find the exact deadlines for submitting reports for the 3rd quarter of 2017 in a single table. Or download the guide so you don't miss anything. In the table you can also see in what form you must report and in what form.

You can quickly and freely submit electronic reports to the tax office, the Pension Fund of the Russian Federation, the Social Insurance Fund and Rosstat using the Glavbukh System.

Deadlines for submitting reports for the 3rd quarter of 2017

Deadline	Reporting type	Who rents	What is the approved reporting form?	Where to take it	In what form should I submit it?
		Policyholders			On paper or in
		Policyholders			On paper or in in electronic format. The second method is mandatory if information is submitted for 25 or more employees (Article 8 of Federal Law No. 27-FZ of April 1, 1996).
		Subsoil users			On paper or in
		Policyholders			On paper or in in electronic format. The second method is mandatory if information is submitted for 25 or more employees (Article 8 of Federal Law No. 27-FZ of April 1, 1996).
		Companies that did not have any movement of money in the bank or in the cash register, and also did not have objects of taxation.			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Policyholders whose average number of employees in 2016 is less than 25 people			On paper
		Forwarders, intermediaries, developers			In electronic form (clause 5.2 of article 174 of the Tax Code of the Russian Federation).
		Companies that use water bodies			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Companies and entrepreneurs who use imputation			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Organizations that produce, purchase and supply ethyl alcohol, alcohol and alcohol-containing products		Rosalkogolregulirovanie	Electronic
		Policyholders whose average number of employees in 2016 is more than 25 people			Electronic
		VAT payers Tax agents Companies that are not tax payers or are exempt from tax Taxpayers with transactions that are not subject to taxation
		Tax agents who are not payers or are exempt from tax			On paper In electronic form (clause 5 of article 174 of the Tax Code of the Russian Federation)
		Excise tax payers. Exception: payers who have a certificate for operations with straight-run gasoline and (or) a certificate for operations with denatured ethyl alcohol			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
					On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Companies and entrepreneurs that pay benefits to employees			On paper or in in electronic format. The second method is mandatory if the average number of employees for the previous billing (reporting) period is more than 25 people (clause 10 of Article 431 of the Tax Code of the Russian Federation).
		Payers of income tax whose reporting period is the first quarter, half a year and nine months			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Taxpayers who calculate monthly advance payments based on actual profits received			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Companies that have fixed assets on their balance sheet	Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895 Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271		On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Residents			On paper
		Tax agents			On paper or in in electronic format. The second method is mandatory if the payment is submitted for 25 people or more (Clause 2 of Article 230 of the Tax Code of the Russian Federation).
		Subsoil users			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Subsoil users			On paper or in in electronic format
		Taxpayers who have a certificate for operations with straight-run gasoline and (or) a certificate for operations with denatured ethyl alcohol			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).
		Taxpayers who have a certificate for operations with straight-run gasoline and (or) a certificate for operations with denatured ethyl alcohol			On paper or in in electronic format. The second method is mandatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).

SZV-M

All employers must submit the SZV-M form. It's monthly. The document must be sent to the Pension Fund no later than the 15th day of the month following the reporting month. You can see the exact deadlines for submitting reports on SZV-M for the 3rd quarter of 2017 in the table.

The form is submitted to all insured persons. These include:

• employees with whom the company has entered into an employment contract;
• executors under civil contracts, if insurance premiums are charged on remuneration (letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581).

In addition to the fund, the company also issues a copy of the information to the employee. The period is five calendar days from the date the employee applied for information. However, it is not worth making a copy of the entire SZV-M. After all, it contains the personal data of all employees, and cannot be disclosed to third parties. In order not to violate this rule, you can make an extract from the report, which the accountant will issue.

Calculation of contributions

All policyholders submit calculations quarterly, regardless of legal form. Therefore, you must report:

• organizations;
• separate divisions, if they themselves pay remuneration to employees;
• individual entrepreneurs.

The calculation is submitted no later than the 30th day of the month following the reporting (settlement) period. If you are late, the tax authorities will issue a fine - 5 percent of the amount of contributions, but at least 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation). It will have to be paid in three separate payments - to a separate KBK, depending on the type of contribution.

When you fill out the calculation, check the BCC that you entered in section 1. If you make a mistake, then the accruals and payments for the six months in the inspection database will appear on different personal cards. And this will cause arrears and penalties. To correct the error, you will have to submit an update.

4-FSS

All organizations and entrepreneurs must submit calculations using form 4-FSS if they pay employees remuneration from which compulsory social insurance contributions are calculated (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

Since July 9, 2017, a new form of calculation for contributions for injuries has been used. The FSS made three changes (order dated June 7, 2017 No. 275):

1. a new field has appeared on the title page. But you need to fill it out only if you are a budget organization;
2. a new line 1.1 was introduced into table 2 of the calculation. It is filled out by successor companies to which the debt of another policyholder was transferred after reorganization or the debt of a separate division deregistered;
3. Table 2 was supplemented with line 14.1. It is used by successor companies that received the Fund's debt to the policyholder after reorganization or deregistration of a division.

6-NDFL

All tax agents must submit 6-NDFL calculations (clause 2 of Article 230 of the Tax Code of the Russian Federation). These are organizations and entrepreneurs that pay income under employment contracts or remuneration under civil contracts.

If you did not accrue employee benefits during the 3rd quarter of 2017, then you do not need to submit a calculation. If there was at least one accrual, then 6-NDFL will have to be filled out and submitted. And it doesn’t matter whether you transferred the money to the employee or not.

The calculation consists of a title page and two sections:

• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Section 1 is filled in with a cumulative total. Section 2 provides information only for the last three months.

VAT declaration

VAT returns are submitted by companies that are VAT payers or tax agents. Those who use special regimes must also report if:

• imported goods;
• issued a VAT invoice to the buyer;
• conducted common affairs in simple partnerships, are trustees or concessionaires.

Inspectors began to find new dangerous errors in VAT declarations. The tax authorities told us about them, and we are sharing them with you. So what do accountants do wrong:

1. They forget to enter the tax amount. Suppliers make this mistake in section 9 of the declaration. They indicate invoices and all indicators on it, except for the VAT amount.
2. The intermediary is not specified. This applies to companies that purchase goods or services through commission agents or agents. They act on their own behalf. By mistake, the buyer's accountant forgets to include the intermediary's TIN/KPP in the purchase book. Because of this, the Federal Tax Service program cannot verify the deduction, and inspectors ask for clarification.
3. An invoice is registered when property is transferred to the authorized capital. A company that transfers property to the authorized capital must restore VAT. The accountant must show the transaction in the sales ledger. This is usually done by registering an invoice for the property. This is not a critical error, but a flaw. The reason is that the recipient of the property registers in the purchase book not an invoice, but an acceptance certificate. Therefore, the tax program sees discrepancies. To avoid disputes, tax authorities advise registering the act in the sales book (letter of the Federal Tax Service of Russia dated April 5, 2017 No. 15-3-03/125).

Income tax

The income tax return must be prepared by:

• Russian organizations that apply the general taxation system and are payers of income tax (clause 1.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572);
• organizations that are tax agents for income tax; organizations that are responsible participants in consolidated groups of taxpayers;
• organizations on special regimes that perform the duties of tax agents (clause 2 of Article 346.11, clause 3 of Article 346.1 of the Tax Code of the Russian Federation).

The timing of income tax reporting depends on how the company calculates income taxes: monthly based on actual profits or four times a year based on the previous quarter's profits. In the first case, the declaration is submitted no later than the 28th of the next month. In the second case - quarterly no later than 28 days after the end of the quarter.