Accountant's calendar for the 1st quarter. New features of the current year

What manager does not want everything to be in order with his papers, so that there are no unnecessary costs for penalties, and all forms of reports were submitted on time and correctly executed.

APB LLC will help you to submit any accounting report competently and effortlessly. We work with companies and private entrepreneurs in Moscow and the Moscow region. Cooperation with us will save you from organizing the work of the staff of accountants and equipping them with workplaces. Our specialists are competent in all matters of accounting and auditing. To simplify your task, we have prepared a reporting submission table in 2016. You will have information about the timing of the creation of this or that report, as well as about its submission to the competent authorities, you can prepare for it in advance or contact us in advance for help.

Reporting submission table in 2016

Name (type) of the report What are the deadlines for submitting the report Description
VAT tax return

The report is submitted no later than twenty-five calendar days after the end of the final quarter:

For ӀѴq-l 2015 - until 25.01;

For Ӏ quarter-l 2016 - until 25.04;

For ӀӀ quarter-l 2016 - until June 25;

For ӀӀӀ quarter of 2016 - until 25.10;

For ӀѴq-l - until 25.01 (already 2017).

This type of report is submitted to in electronic format every quarter. It is necessary to pay in equal parts for 3 months following the reporting period.
Income tax declaration

For the previous year, 2015 - until 28.03.2016

9 months 2016 - 28.10.2016

The declaration is submitted according to the results of each final period, on an accrual basis, starting from the beginning current year... If the taxpayer makes the payment once a month, the report is submitted every month. This report is sent to the tax authorities electronically. It is also possible to surrender on paper, if average headcount employees up to a hundred people.

Information on the average number of employees at the enterprise (organization) Until January 20 of each year. This form is submitted once a year. It contains data on the average number of employees at the enterprise (in the organization).

For the last year - until January 20, 2016 (if on paper);

Until 25.01.2016 (in electronic form);

For 1 sq. 2016 - until 04/20/2016 (if on paper);

Until 04/25/2016 (in electronic form);

For half a year 2016 - until July 20, 2016 (on paper);

Until 07.25.2016 (in electronic form);

Reporting period 9 months. - until 20.10.2016 (on the paper);

Until 25.10.2016 (in electronic version).

All LLC organizations need to report to the FSS on an accrual basis after calculating the results of the first quarter, six months, nine months and a whole year. Organizations with up to 25 employees can submit reports on paper. Organizations with more than 25 employees submit the report electronically.

Confirmation of the main activity of the enterprise in the FSS

In 2016, the document must be completed by 15.04.2016

It is necessary to pass it to all organizations to confirm your type of activity.

Documents to be prepared:

1. Application.

2. Help, which confirms the main type of activity;

3. A copy of the balance sheet transcript for the last year (no need to submit to small businesses).

f. RSV - 1

Paper version of the report:

For 2015 - until 15.02.2016;

For 1 quarter-l - until 05.16.2016;

Six months before 15.08.2016;

For 9 months. - until 15.11.2016.

Electronic form of the report:

For 2015 - until 22.02.2016;

For 1 sq. - until 05/20/2016;

For six months - until 08.22.2016;

For 9 months. - until November 21, 2016.

Rented to the FIU by all organizations with hired employees. Firms with a staff of up to 25 people can submit a report on paper, over 25 - an electronic form for submitting a report.

Reports f.2-NDFL and f.6-NDFL

For Q1 2016 - until 04/05/2016;

For a period of six months - until 01.08.2016;

For 9 months. - until 31.10.2016;

For 2016 - until April 1, 2017.

The report f.6-NDFL is submitted to the tax authorities on a quarterly basis. This is a newly adopted type of report. It must be submitted electronically to the tax authorities. Form 2-NDFL can be submitted in paper form (if the number of employees in the company is on average up to 25 people).

Land tax declaration

Rent once a year. Tax must be paid by February following the reporting year.

The report is submitted by organizations on the balance sheet of which land plots are listed.

Accounting reports

Reports for 2015 must be submitted by 31.03.2016. You can submit financial statements in paper and electronic form. Annual reporting on accounting must be submitted to statistics authorities and the Federal Tax Service. These include: balance sheet, profit and loss statement, as well as annexes to these reports.
Declaration on transport tax Served once a year. Payment terms - no later than February 01.

The declaration is handed over to organizations that have registered vehicles.

Thus, this information will be very useful to the accountant, as well as the director of enterprises and organizations. If you have a staff of accountants, it will help them submit all the necessary reports on time and avoid penalties for failure.

And if you do not have accounting, you can, having looked at the reporting submission table in 2016, contact us in advance for help, and our specialists will help you. The company LLC "APB" will prepare all reports for you, and can also provide competent full advice on this matter.

You can find out more about all the conditions and tariffs of cooperation with us on our website by calling us by phone or by sending a request for a call from our specialist to you. We always have favorable prices, as well as interesting conditions and optimal offers.

Large companies and organizations have been constantly cooperating with us for a long time. They are satisfied with our quality and service. Join us as our regular customers, and we guarantee that you will no longer worry about submitting reports, we will take care of all these concerns.

In 2016, business representatives expect significant changes in the submission of reports, which will affect various aspects.

Starting this year, entrepreneurs should consider new form reporting, and additional sanctions in case of late submission of information. In addition, the penalties for submitting inaccurate data have been changed.

Schedule for 2016

This year, business representatives will submit two reporting groups:

  • for insurance funds;
  • for the tax.

In this case, the form of presentation of information depends on the total number of employees. For large companies, an electronic reporting form is used.

Paper records are submitted by an authorized person or by mail. In addition, it is worth considering the frequency and the date by which information must be submitted.

New features of the current year

For the correct presentation of reports this year, business representatives should take into account the updated report templates that have come into effect. New reporting formsthat entrepreneurs will have to submit in 2016:

  • 3-NDFL, which provides for new tax rates on dividends and changes in tax deductions.
  • Changes have been made to the 2-NDFL form in terms of social and investment deductions.
  • From April 2016, organizations will have to submit simplified reporting for each employee to the Pension Fund, which will contain the full name, TIN and insurance number.

In addition, the innovations will affect the current penalties for possible violations. Business representatives should consider the following changes in reporting, which come into effect in 2016:

  • there was an additional quarterly reporting form 6-NDFL, which determines the calculation of personal income tax (previously the concept of calculation was absent in this form);
  • Personal income tax from vacation pay is paid until the end of the month in which the payment occurred;
  • in case of late submission of a report on calculation of personal income tax, the entrepreneur expects a fine of 1 thousand rubles. for each month of delay. Also, the tax office will be able to block accounts if the delay in submission in the 6-NDFL form exceeds 10 days.
  • a report with inaccurate information will result in a fine of 500 rubles / document.

Reporting schedule in 2016 is displayed in the following table:

Report type

Frequency / until what date

Mandatory electronic reporting

Reporting for Funds

4-FFS last year

Year / 20.01 (paper form), 25.01 (electronic)

more than 25 employees

4-FFS for 2016

Quarter / 20.04, 20.07, 20.10 (paper form)

27.04, 27.07, 27.10 (electronic)

more than 25 employees

RSV-1 for the last year

Year / 15.02 (paper form), 22.02 (electronic)

from 25 employees

RSV-1 for 2016

Quarter / 16.05, 15.08, 15.11 (paper form)

20.05, 22.08, 21.11 (electronic)

from 25 employees

Reporting for tax

VAT declaration

Quarter / 25.01, 25.04, 25.07, 25.10

For any number

Average headcount for 2015

more than 100 employees

Message about the inability to withhold personal income tax

more than 10 employees

Transport tax declaration

more than 100 employees

Declaration on land tax

more than 100 employees

Financial statements

Not limited

Declaration on the simplified tax system:

organizations;

entrepreneurs.

more than 100 employees

Help 2-NDFL

more than 10 employees

Declaration on UTII

Quarter / 20.01, 20.04, 20.07, 20.10

more than 100 employees

Property tax declaration

more than 100 employees

Quarterly personal income tax

Quarter / 03.05, 01.08, 31.10

more than 25 employees

The current legislation determines what changes in the filing of reports are expected by entrepreneurs in 2016. First of all, it is worth considering the form of submitting information, which depends on the number of employees. The reporting schedule for the current year displays the timing and frequency of filing documents in insurance funds and tax.

In addition, in 2016, modified reporting forms appeared and additional penalties were applied. Given these nuances, business representatives will be able to correctly pass the required information, which will avoid unforeseen complications.

At the end of 2015

Information on the average number of employees for the previous calendar year to the tax office

(Clause 3, Article 80 of the Tax Code of the Russian Federation)

(Clause 5 of Article 226 of the Tax Code of the Russian Federation as amended)

With the number of people who received income in reporting year, in the amount of 25 people or more (clause 1 of the Procedure approved by order of September 16, 2011 No. ММВ-7-3 / 576)

Transport tax declaration

(Article 363.1 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

Land tax declaration

(Article 398 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

Income tax declaration

(Clause 4 of Art.289 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

Corporate property tax declaration

(Clause 3 of Article 386 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

Financial statements*

(subparagraph 5, clause 1 of article 23 of the Tax Code of the Russian Federation)

Declaration on the simplified tax system of organizations

(subparagraph 1 of clause 1 of article 346.23 of the Tax Code of the Russian Federation)

You can submit an electronic report voluntarily. Mandatory cases not legally established

Help 2-NDFL

(Clause 2 of Article 230 of the Tax Code of the Russian Federation)

With the number individualswho received income in the reporting year, in the amount of 25 people or more (clause 2 of article 230 of the Tax Code of the Russian Federation in the new edition) (clause 1 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3 / 576)

Declaration on the simplified taxation system of entrepreneurs

(Subclause 2, Clause 1, Article 346.23, Clause 7, Article 6.1 of the RF Tax Code)

You can submit an electronic report voluntarily. Mandatory cases are not legally established

Personal income tax declaration (form 3-personal income tax)

(clause 1 of article 229, clause 7 of article 6.1 of the Tax Code of the Russian Federation)

You can submit an electronic report voluntarily. Mandatory cases are not legally established

Reporting in extrabudgetary funds by the end of 2015

Form 4-FSS

January 20 - on paper, January 25 - electronically (subparagraph 2, clause 9, article 15 Federal law dated 24.07.2009 No. 212-FZ, clause 1 of Art. 24 of the Federal Law of 24.07.98 No. 125-FZ)

RSV-1 PFR form

February 15 - on paper, February 22 - electronically (subclause 1, clause 9, article 15 and clause 7, article 4 of the Federal Law of 24.07.2009 No. 212-FZ)

* Within the same time frame - no later than March 31 - a copy must be submitted to Rosstat (clause 2 of article 18 of the Federal Law of 06.12.2011 No. 402-FZ).

Table. Deadlines for submission of interim reports for 2016

Reporting title

Reporting (tax) period

Deadline for submitting reports in 2016

When reporting is submitted only in electronic form

Reporting 2016 to the tax office

Declaration on UTII

I quarter

(Article 346.30 of the Tax Code of the Russian Federation)

(Clause 3 of Article 346.32 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

II quarter

(Article 346.30 of the Tax Code of the Russian Federation)

(Clause 3 of Article 346.32 of the Tax Code of the Russian Federation)

III quarter

(Article 346.30 of the Tax Code of the Russian Federation)

(Clause 3 of Article 346.32 of the Tax Code of the Russian Federation)

Log of received and issued invoices

I quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

In electronic form for any number of employees (clause 5.2 of article 174 of the Tax Code of the Russian Federation)

II quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

III quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

VAT declaration

I quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5, Article 174 of the Tax Code of the Russian Federation)

In electronic form for any number of employees. Exception: if the declaration is submitted tax agent - non-payer of VAT. That is, the person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. In this case, you can submit the declaration on paper or electronically. In only one case, this exemption does not apply: if the tax agent is an intermediary, freight forwarder or developer who issues or receives invoices on his own behalf in the interests of others. Then you need to submit reports only electronically (clause 5 of article 174 of the Tax Code of the Russian Federation)

II quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5, Article 174 of the Tax Code of the Russian Federation)

III quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5, Article 174 of the Tax Code of the Russian Federation)

Income tax declaration *

I quarter

(Clause 2, Article 285 of the Tax Code of the Russian Federation)

(Clause 3 of Art.289 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

Half year

(Clause 2, Article 285 of the Tax Code of the Russian Federation)

(Clause 3 of Art.289 of the Tax Code of the Russian Federation)

9 months

(Clause 2, Article 285 of the Tax Code of the Russian Federation)

(Clause 3 of Art.289 of the Tax Code of the Russian Federation)

Tax on advance payments of corporate property tax **

I quarter

(Clause 2, Article 379 of the Tax Code of the Russian Federation)

If the average number of employees in 2015 is more than 100 people. If the organization is newly created (including during reorganization) - with the number of employees over 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation)

Half year

(Clause 2, Article 379 of the Tax Code of the Russian Federation)

(Clause 2, Article 386, Clause 7, Article 6.1 of the Tax Code of the Russian Federation)

9 months

(Clause 2, Article 379 of the Tax Code of the Russian Federation)

(Clause 2, Article 386, Clause 7, Article 6.1 of the Tax Code of the Russian Federation)

Calculation of 6-NDFL

I quarter

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

With the number of individuals who received income in the reporting year, in the amount of 25 people or more (clause 2 of article 230 of the Tax Code of the Russian Federation in the new edition)

Half year

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition, Clause 7 of Article 6.1 of the Tax Code of the Russian Federation)

9 months

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

2016 reporting to extrabudgetary funds

Form 4-FSS

I quarter

April 20 - on paper, April 25 - electronically (subparagraph 2, clause 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 1 of article 24 of the Federal Law of July 24, 1998 No. 125-FZ)

If the average number of individuals, in favor of whom payments and other remuneration are made, for 2015 exceeds 25 people. If the organization is newly created (including during reorganization) - with the number of these individuals exceeding 25 people (clause 10 of article 15 of the Federal Law of July 24, 2009 No. 212-FZ)

Half year

(Clause 2, Article 10 of the Federal Law of 24.07.2009 No. 212-FZ)

July 20 - on paper, July 25 - electronically (subclause 2, clause 9, article 15 of the Federal Law of 24.07.2009 No. 212-FZ, clause 1 of article 24 of the Federal Law of 24.07.98, No. 125-FZ)

9 months

(Clause 2, Article 10 of the Federal Law of 24.07.2009 No. 212-FZ)

October 20 - on paper, October 25 - electronically (subparagraph 2, clause 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 1 of article 24 of the Federal Law of July 24, 1998 No. 125-FZ)

RSV-1 PFR form

I quarter

(Clause 2, Article 10 of the Federal Law of 24.07.2009 No. 212-FZ)

May 16 - on paper, May 20 - electronically (subclause 1, clause 9, article 15 and clause 7, article 4 of the Federal Law of 24.07.2009 No. 212-FZ)

If the average number of individuals, in favor of whom payments and other remuneration are made, for 2015 is 25 people or more. If the organization is newly created (including during reorganization) - with the number of these individuals in 25 people or more (clause 10 of article 15 of the Federal Law of 24.07.2009 No. 212-FZ, paragraph 3 of clause 2 of article 8 of the Federal Law dated 01.04.96 No. 27-FZ)

Half year

(Clause 2, Article 10 of the Federal Law of 24.07.2009 No. 212-FZ)

July 15 - on paper, July 20 - electronically (subclause 1, clause 9, article 15 of the Federal Law of 24.07.2009 No. 212-FZ)

9 months

(Clause 2, Article 10 of the Federal Law of 24.07.2009 No. 212-FZ)

November 15 - on paper, November 21 - electronically (subclause 1, clause 9, article 15 and clause 7, article 4 of the Federal Law of 24.07.2009 No. 212-FZ)

* Taxpayers calculating the amount of monthly advance payments on the actually received profit shall submit monthly within 28 days (inclusive) from the date of the end of the reporting month (clause 3 of article 289, paragraph 4 of clause 1 of article 287 of the Tax Code of the Russian Federation).

** Legislative (representative) body of the subject Russian Federation in case of tax on the property of organizations has the right not reporting periods (Clause 3, Article 379 of the Tax Code of the Russian Federation). Then tax calculations for advance payments of property tax of organizations are not filed.

Reporting type Deadline for submission to the IFTS
Income tax declaration (with quarterly reporting) For 2015 Not later than 28.03.2016
For the I quarter of 2016 Not later than 28.04.2016
For the first half of 2016 Not later than July 28, 2016
For 9 months 2016 Not later than 28.10.2016
Income tax return (with monthly reporting) For 2015 Not later than 28.03.2016
January 2016 Not later than 29.02.2016
For February 2016 Not later than 28.03.2016
March 2016 Not later than 28.04.2016
April 2016 Not later than May 30, 2016
May 2016 Not later than 28.06.2016
June 2016 Not later than July 28, 2016
July 2016 Not later than 29.08.2016
August 2016 Not later than September 28, 2016
September 2016 Not later than 28.10.2016
October 2016 Not later than 28.11.2016
November 2016 Not later than 28.12.2016
For IV quarter 2015 Not later than 25.01.2016
For the I quarter of 2016 Not later than 25.04.2016
For the II quarter of 2016 Not later than July 25, 2016
For the III quarter of 2016 Not later than 25.10.2016
Log of received and issued invoices For IV quarter 2015 Not later than January 20, 2016
For the I quarter of 2016 Not later than 20.04.2016
For the II quarter of 2016 No later than July 20, 2016
For the III quarter of 2016 Not later than 20.10.2016
For 2015 (if it is impossible to withhold personal income tax from income) Not later than 01.03.2016
For 2015 (for all paid income) Not later than 01.04.2016
the new kind reporting !!! For the I quarter of 2016 Not later than 04.05.2016
For the first half of 2016 Not later than 01.08.2016
For 9 months 2016 Not later than 31.10.2016
Corporate property tax declaration For 2015 Not later than 30.03.2016
Calculation of advances on property tax of organizations (surrendered if reporting periods are established by the law of the subject of the Russian Federation) For the I quarter of 2016 Not later than 04.05.2016
For the first half of 2016 Not later than 01.08.2016
For 9 months 2016 Not later than 31.10.2016
Tax declaration under the simplified tax system 2015 (represented by organizations) Not later than 31.03.2016
2015 (represented by individual entrepreneurs) Not later than 04.05.2016
Declaration on UTII For IV quarter 2015 Not later than January 20, 2016
For the I quarter of 2016 Not later than 20.04.2016
For the II quarter of 2016 No later than July 20, 2016
For the III quarter of 2016 Not later than 20.10.2016
Unified agricultural tax declaration For 2015 Not later than 31.03.2016
Transport tax declaration (submitted only by organizations) For 2015 Not later than 01.02.2016
Land tax declaration (submitted only by organizations) For 2015 Not later than 01.02.2016
Single simplified declaration For 2015 Not later than January 20, 2016
For the I quarter of 2016 Not later than 20.04.2016
For the first half of 2016 No later than July 20, 2016
For 9 months 2016 Not later than 20.10.2016
Declaration in the form 3-NDFL (submit only individual entrepreneurs) For 2015 Not later than 04.05.2016

Deadlines for submitting reports to the FIU in 2016

Reporting type For what period is Deadline for submission to the FIU
Calculation of RSV-1 PFR on paper For 2015 Not later than 15.02.2016
For the I quarter of 2016 Not later than May 16, 2016
For the first half of 2016 Not later than 15.08.2016
For 9 months 2016 Not later than 15.11.2016
Calculation of RSV-1 PFR in electronic form For 2015 Not later than 20.02.2016
For the I quarter of 2016 Not later than 20.05.2016
For the first half of 2016 Not later than August 22, 2016
For 9 months 2016 Not later than November 21, 2016
Information about the insured persons in the FIU - a new type of reporting !!! April 2016 Not later than 10.05.2016
May 2016 Not later than 10.06.2016
June 2016 Not later than July 11, 2016
July 2016 Not later than 10.08.2016
August 2016 Not later than 12.09.2016
September 2016 Not later than 10.10.2016
October 2016 Not later than November 10, 2016
November 2016 Not later than 12.12.2016

Deadlines for submitting reports to the FSS in 2016

Reporting type For what period is Deadline for submission to the FSS
Calculation of 4-FSS RF on paper For 2015 Not later than January 20, 2016
For the I quarter of 2016 Not later than 20.04.2016
For the first half of 2016 No later than July 20, 2016
For 9 months 2016 Not later than 20.10.2016
Calculation of 4-FSS RF in electronic form For 2015 Not later than 25.01.2016
For the I quarter of 2016 Not later than 25.04.2016
For the first half of 2016 Not later than July 25, 2016
For 9 months 2016 Not later than 25.10.2016
Confirmation of the main activity in the FSS For 2015 Not later than 15.04.2016

Deadlines for submitting financial statements in 2016

Accounting reporting for 2015 must be submitted to the Inspectorate of the Federal Tax Service and the statistical authorities to organizations regardless of the tax regime

Deadlines for submitting other reports to the IFTS and Funds in 2016

Submission deadline is different tax reporting (for example, VAT declarations for imports from the EAEU countries, mineral extraction tax declarations or water tax), as well as reporting to extra-budgetary funds (for example, a report on the use of contributions "for injuries") can be found in our.



Copyright © 2020 All for an entrepreneur.