The reporting campaign for 2017 lasts the first months of 2018 and ends by April for organizations and by May for entrepreneurs. The composition of the reporting is determined by the taxation regime of the organization.
Accounting statements for small businesses are the Balance Sheet and Income Statement. Accounting statements for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018
Accounting statements must also be submitted to the statistical authorities (Rosstat) also until April 2, 2018.
There are no restrictions on the method of presenting financial statements, so they can be submitted both electronically and in paper form.
Individual entrepreneurs are not required to keep accounting records and prepare financial statements.
Since 2017, there have been changes in the procedure for calculating and paying insurance premiums. This procedure is regulated by the new chapter of the Tax Code of the Russian Federation “Insurance premiums”. Since 2017, contributions to pension, health and social insurance are transferred under the administration of the Federal Tax Service.
The calculation of insurance premiums for the 4th quarter of 2017 must be submitted to the Federal Tax Service on time until January 30, 2018.
All organizations prepare and submit reports to extra-budgetary funds. These reports are also submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees registered in the 4th quarter, then organizations must submit zero reports. Individual entrepreneurs in the absence of employees should not submit zero reports.
Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels.
Form SZV-M must be submitted by the 15th day of the month following the reporting month. SZV-M due date for December 2017 – until January 15, 2018.
Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the payment deadline falls on a weekend or holiday, the deadline is considered to be the next working day following it.
Deadlines for payment of contributions to the funds in the 4th quarter of 2017. and for the 4th quarter of 2017 not later: October 16 (for September), November 15 (for October), December 15 (for November), January 15 (for December).
The Tax Code of the Russian Federation sets its own deadlines for each tax.
The right to submit a single (simplified) tax return is available to those organizations and entrepreneurs who, during the reporting (tax) period, simultaneously:
A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year. (Article 80 of the Tax Code of the Russian Federation)
Taxpayers - organizations must submit a tax return under the simplified tax system for 2017 no later than April 2, 2018.
Taxpayers - individual entrepreneurs must submit a tax return under the simplified tax system for 2017 no later than April 30, 2018. But since this is a day off, the deadline is postponed to the next working day, namely, as of May 3, 2018.
Tax under the simplified tax system is paid no later than the deadline established for filing a tax return.
The deadline for paying the simplified tax system for individual entrepreneurs is no later than May 3, 2018.
We remind you that “simplified” are exempt from VAT (there are restrictions), income tax (there are restrictions), and property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).
Other taxes are paid by “simplified” residents in the usual manner in accordance with the legislation on taxes and fees.
Payers of UTII must submit tax returns and pay taxes quarterly. Deadline for submitting the UTII declaration for the 4th quarter of 2017: no later than January 22, 2018.
(Article 346.32, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):
Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.
Tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)
VAT payment deadline for the 4th quarter of 2017: The 25th of January, February 26, March 26, 2018. (1/3 of the amount of tax accrued for the 4th quarter of 2017).
2017 brought a number of changes regarding the provision of reports by policyholders who have hired employees or work with individuals on the basis of civil law contracts. For example, reporting regarding insurance premiums, from this year should be submitted not to extra-budgetary funds (PFR, Social Insurance Fund), as was previously the case, but to the Federal Tax Service.
This type of reporting must, as before, be submitted every quarter. However, in this case, you should use the new report form, which was approved in October last year by order of the Federal Tax Service under the number MMV-7-11/551.
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Not only the form for providing information and the government body to which it must be submitted has changed, but also the deadline for submitting calculations. This year, information should be provided to tax authorities in a shorter time frame compared to the previous period. If back in 2019 it took from 45 to 50 calendar days to prepare a report, then in 2019 you need to submit the report in just 30 days.
Since the end of 2019, the federal law on insurance contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund, No. 212 of July 2009, has lost its force, according to which organizations were required to submit reports regarding insurance contributions to the Pension Fund of Russia and the Social Insurance Fund. In this regard, employers are wondering where to submit.
It should be noted that since the beginning of 2019, divisions of the Pension Fund have lost their right to accept and verify reports regarding the payment of insurance contributions. As a result, starting this year, the issue of paying contributions for compulsory medical and pension insurance, in case of temporary disability, as well as payments related to maternity, is regulated by Section 34 of the Russian Tax Code, which concerns insurance contributions.
Thus, the report for the 1st quarter of 2019 must be submitted by employing companies to the tax office at the place of their registration, since it is this structure that is the organization that controls the payment of insurance premiums, in accordance with the changes made to Russian legislation. The only exception is contributions for injuries; data on them, as before, is submitted to the Social Insurance Fund.
The calculation of paid insurance premiums is carried out using RSV-1. All policyholders who employ full-time and freelance employees must submit the 2019 form to the tax service. Both organizations and private entrepreneurs have this obligation.
The fact that the employer did not carry out business activities throughout the year, moreover, did not make any payments to employees, does not relieve the organization/entrepreneur from the obligation to submit the report form. It is submitted even if the organization has only one employee - the director, who is also the sole founder.
Individual entrepreneurs who do not have employees should not submit such a report, and therefore they simply cannot pay any remuneration to individuals.
All calculations for insurance premiums, including clarifying ones, for the reporting period that expired before January 1 of the current year must be submitted to the Pension Fund and the Social Insurance Fund in the order that was in effect before the specified date. This rule is provided for by the provisions of federal law number 250.
Based on this, policyholders had to submit a report for 2019 to the Pension Fund, and not to the tax service. Organizations that applied to tax authorities to submit these reports were refused due to the lack of authority to accept and verify reports that were generated based on data received before 2019.
With the advent of 2019, not only the government body that deals with the issue of accrual and payment of various insurance premiums is changing, but also the format of the report provided. From this period, such a form as RSV-1 is abolished, as well as some other forms of reports, and a single reporting form for insurance payments is introduced.
This means that all reports that the organization prepares, starting from the 1st quarter of 2019, are submitted to the tax office at the location of the company. In this case, the updated report form is used.
When the question arises about providing data for the past period, you need to use the old form, which was approved in 2019 by resolution of the Pension Fund No. 2, which was amended in 2019 by resolution No. 194.
It should be noted that all policyholders must complete the following sections of the form:
Other sections of the report are completed only if the organization made payments to its employees and calculated insurance premiums.
When submitting a reporting form, you need to carefully approach not only the question of where to submit RSV-1, but also the format in which this report should be submitted in connection with the cancellation of the form that was in force until the end of 2019. The Federal Tax Service has developed and approved a new reporting form. For this purpose, an order was signed under the number MMV-7-11/551, issued in October last year.
Blank form RSV-1:
For the RSV-1 form, which was approved by the Pension Fund of Russia back in 2019, the following submission deadlines were in effect:
Considering that in 2019 there were changes regarding the body that is responsible for receiving reports, the very form in which the report is now provided, the deadline for its submission also changes.
Company accountants may, out of habit, continue to refer to reporting on insurance payments as RSV-1. The main thing in this situation is that the report is submitted to the required authority within the allotted time, and not the accuracy of the wording that is used in everyday life.
However, whether experts want it or not, they will have to get used to the changed reporting deadlines. Since their violation can lead to the most unpleasant consequences in the form of penalties.
The term for filing this type of reporting in the current year is regulated by tax legislation, more specifically, Article 431 of the Russian Tax Code. This legislative norm determines that starting from 2019, the calculation must be submitted no later than the 30th of the month that follows the calculation month. Thus, it is clear that business leaders now have significantly tighter deadlines than in past years.
In the event that the final deadline for submitting a report falls on a weekend or non-working holiday, the terms are shifted according to the rules that are used when providing any kind of reporting by the policyholder.
The final filing day in this case will be the first working day following the weekend. So, if the report is due on Saturday, the deadline will be postponed and the company will have the opportunity to submit the report to the tax service on Monday.
What are the deadlines for submitting reports for each quarter of 2019:
| First quarter report | You must submit your application before May 2, 2019 inclusive, this is due to the fact that April 30 falls on a Sunday, and a transfer to the 1st is not possible, since it is also a non-working day due to a public holiday and a day off. |
| Report for the first six months of the year | It must also be filed within a longer time frame than those specified in the law. The policyholder has one day left to prepare this report, since it must be submitted before July 31 inclusive (July 30 is the official filing day, which falls on Sunday). |
| Report for three quarters (for nine months) | Must be submitted by October 30 inclusive. Thus, when providing this report, the employer must strictly follow the rules of the law, without hoping for an extension of the period allotted for the preparation of this type of information |
| Report for the entire year 2019 | It should be submitted next year and this should happen no later than January 30, which is the last day for submitting the report. |
But you need to keep in mind that waiting until the very last day to submit the reporting form is very risky, since due to various situations and circumstances, the report may be rejected by the tax inspector, and there will simply be no time left to make changes and adjustments to it. The result is late delivery and penalties.
Thus, the conclusion regarding the deadlines for submitting reports on insurance premiums is obvious: now a single deadline has been established, no matter in what form the report is provided - on paper or in electronic format.
It should be recalled that organizations that have less than 25 employees can choose in what form it is more convenient for them to submit a report: in paper or in the form of an electronic document. Those employers who have more than 25 employees under their command do not have such a right to choose; everything is decided for them by the legislator, and they must provide reports exclusively in electronic format using a specialized electronic signature.
What are the deadlines for submitting reports on insurance premiums from 2017? What are the deadlines for submitting calculations using the new form? The table with deadlines is given in tabular form.
Since 2017, the administration of insurance contributions to the Pension Fund and the Social Insurance Fund (except for contributions for injuries) comes under the control of the Federal Tax Service. In this regard, for periods starting from 2017, payers will have to submit a single calculation of insurance premiums to their Federal Tax Service. This calculation will replace RSV-1 PFR. The new calculation, in fact, will combine the four forms in force in 2016: RSV-1, 4-FSS, RSV-2, RV-3.
In 2016, the method of submitting reports on insurance premiums directly affected the deadline by which reports can be submitted.
Deadlines for submitting payments until 2017
| Reporting type | Delivery method | Deadline |
| Calculation of RSV-1 PFR | "on paper" | no later than the 15th day of the second calendar month following the reporting period |
| electronic | no later than the 20th day of the second calendar month following the reporting period | |
| Calculation 4-FSS | on paper | no later than the 20th day of the month following the reporting period |
| electronic | no later than the 25th day of the month following the reporting period |
Since 2017, if the average number of people in whose favor the organization/individual entrepreneur made payments for the previous reporting/accounting period was 25 people or less, then a single calculation of insurance contributions to the Federal Tax Service can be submitted “on paper” (clause 10 of Art. 431 Tax Code of the Russian Federation). If the number exceeds 25 people, then the organization or individual entrepreneur is required to submit the calculation in electronic form.
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.
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):
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.
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.
Officials from the Federal Tax Service have developed a new form for calculating insurance premiums. The new form has been published on the Unified Portal for posting draft legal acts. But to be more precise, the project intends to approve a new edition of the form for calculating insurance premiums, and not a new form.
As for the changes, for example, in the updated form there is no annex that includes information about the application of the reduced tariff established for the period until 2018. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields have appeared.
The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute “Adjustment type”. Accountants, as in SZV-M, will put a mark in it indicating which form they are submitting: original, correcting or canceling. In the order of filling out, it was indicated that the calculation should not contain numbers with minuses. And in Appendix 2 to Section 1, the field “Payer’s tariff code” was added. The changes also affected other calculation applications.
However, the draft provides that the new order will come into force on January 1, 2018 and will be applied starting with the submission of calculations for insurance premiums for the first quarter of 2018.
Submit your invoice no later than the 30th day of the month following the reporting (billing) period. If the due date falls on a weekend, the payment can be submitted on the next working day.
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Such rules are established by paragraph 7 of Article 431, paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation.
The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year. This is provided for in Article 423 of the Tax Code of the Russian Federation.
Heads of peasant (farm) households without hired workers submit payments once a year before January 30 of the calendar year that follows the expired billing period. Therefore, no later than January 30, 2018, they submit the calculation for 2017.
In 2018, organizations and individual entrepreneurs submit calculations to the Federal Tax Service at the place of registration. The method of submission depends on the average number of employees for the previous reporting (calculation) period:
This is stated in paragraph 10 of Article 431 of the Tax Code of the Russian Federation.
What happens if the deadlines for submitting insurance premium payments are missed in 2018?
For late submission of calculations, the tax office may fine an organization or entrepreneur. The amount of the fine is 5 percent of the contributions that must be paid (additional payment) based on this calculation. When calculating the fine, inspectors will subtract from this amount the contributions that you transferred to the budget on time.
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