Report 1 pa due dates are postponed. Statistical reporting. LLC reporting by employees

Each company and individual entrepreneur are obliged to report on the main indicators of their activities to the regulatory authorities - tax, funds (PFR, FSS), statistics. The reporting of entrepreneurs and companies applying different taxation systems varies significantly, but its presentation is a mandatory procedure, the implementation of which is established by the legislator. Not only non-submission of reports is considered a violation, but also their submission with delay. Let us recall the deadlines for submitting reports of enterprises with different taxation regimes.

Deadline for submission of financial statements in 2019

Excluding only businessmen (IE) who take into account income and expenses, as well as divisions of foreign companies, the obligation to keep accounting applies to all legal entities. Accounting involves the formation of:

• Balance sheet and OFR (report on financial results);
• Application reports - on cash flow (DDS), targeted use of funds, changes in capital;

Composition accounting statements for different enterprises it is different: micro and small enterprises are limited to drawing up simplified versions of reports, the rest of the companies submit full accounting reports, but the deadlines for submitting reports in 2019 remain the same for all - 3 months after the reporting year. Due to the coincidence of the last day of the deadline with the weekend, accounting must be submitted to the Federal Tax Service Inspectorate and the Rosstat authority no later than 04/01/2019.

Accountant's calendar for 2019: reporting deadlines (table)

In addition to accounting, enterprises submit tax reports and reports to funds (PFR and FSS). Deadlines for submitting reports are indicated in accordance with the law - they are shifted to the next weekday if they fall on a holiday (non-working) or weekend.

Reports in 2019: Due Date - Table

Submission of tax reports in 2019: deadlines

As you can see, the expectation of changes in the deadlines for submitting reports in connection with the many transformations introduced by the legislator to the Tax Code of the Russian Federation did not come true. We are not talking about the introduction of new reporting deadlines in 2019. The innovations affected individual articles, but in general did not affect the procedure for submitting reports either to the IFTS or to the funds. We only note that the forms of many reporting documents have been modernized (for example, declarations for UTII, 3-NDFL), and therefore, entities should form annual reporting on updated forms.

Late reporting: responsibility

So, the deadlines for submitting reports in 2019 did not change, and fines for non-submission remained at the same level. By general rules “Lateness” with the submission of a declaration or “Calculation of insurance premiums” may result in a fine of 5% of the amount reflected for payment, but not listed, tax for each month of “delay”, incl. incomplete (Article 119 of the Tax Code of the Russian Federation). The maximum penalty for failure to comply with the deadlines for submitting reports is 30% of the amount of unpaid tax on the declaration, the minimum is 1000 rubles. (for example, if a zero declaration is not submitted).

For other forms of reporting, various measures are envisaged. So, failure to surrender 6-NDFL is punishable by a fine of 1000 rubles. from the employer for each overdue month (clause 1.2 of article 126 of the Tax Code of the Russian Federation). Impressive sanctions are also provided for overdue reporting to funds. For example, the fine according to the 4-FSS report will be 5% of the amount of contributions payable for each overdue month, but not more than 30% of contributions and not less than 1000 rubles. (Article 26.30 of the Law of July 24, 1998 No. 125-FZ). Such significant troubles can be avoided only by forming reports without violating the terms of its submission.

* If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the next working day following it is considered the end of the term.

Tax reporting for 2017 to the Federal Tax Service and funds

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PC "Taxpayer" - designed to maintain accounting, preparation of accounting and tax reporting in the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSRAR in in electronic format on magnetic or paper carriers in approved forms and formats, including for transmission via telecommunication channels (TCS) with an electronic digital signature (EDS).

The calendar

What's new?

Added on payroll printed forms new document - logbook for the issuance of pay slips

The ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) to the information base of the program by means of electronic document management (EDM) according to approved formats (menu Accounting-EDO) has been implemented

When calculating / recalculating vacation and vacation compensation, added printing of an unified form for calculating average earnings

New indicators in the "Counterparty Monitoring" section. Improved stability.

Added a new mode: "Salary and personnel -\u003e Dividend accrual"

In the mode "Import from Buchsoft programs" added the ability to import from the software "Buchsoft Simplified System"

Import of data from BukhSoft software products has been implemented. Menu "Settings and service", "Import, export", "Import from Buchsoft programs"

Implemented the output of the P-4 form (statistics) on a magnetic medium

Tax return on the estimated income of an individual (form 4-NDFL, knd 1151021). New format 5.03.

Value added tax return (VAT, KND 1151001). New format 5.06.

New form on corporate property tax. Format 5.05. Applicable from Q1 2019.

Added a new mode: Reporting, taxes and contributions -\u003e 2-NDFL -\u003e Inquiries to various OKTMO. Designed to generate 2-NDFL certificates for 2018 for different OKTMO in different ranges of months

Terms of delivery of financial statements

Subjects economic activityregistered in the form of legal entities and private entrepreneurs are obliged to strictly observe the deadlines for submitting financial statements. In case of late submission or failure to submit documents to the controlling services, taxpayers face penalties and other types of legal liability.

When to submit reports to the Federal Tax Service

The deadlines for preparing reports in 2018 regulated by the law of the Russian Federation differ depending on the specifics of the activity legal entity and the selected tax regime.

To streamline accounting and ensure legal compliance, many accountants maintain a schedule of payments for taxes and mandatory contributions. This allows the management to know the estimated costs in advance and make the necessary payments without delay.

The reporting campaign for the past 2017 ends in May 2018. Taxpayers are required to submit documents in the following forms.

VAT declaration

The document indicates information from invoices for all conducted economic and financial transactions. The declaration is submitted in the period specified by the legislator:

• Until January 25, 2017 - for the 4th quarter of 2016.
• Until July 25, 2017 - for the 2nd quarter of 2017.
• Until October 25, 2017 - for the 3rd quarter of 2017.

Each of the named dates falls on a working day. This means that the postponement of this type tax reporting not provided.

Income tax declaration

The documents for the payment of profitable tax are submitted for the year (March 28 of the next year), 9 months (until October 30), half a year (until July 30) and a quarter (until April 30). If the average quarterly income of the enterprise is more than 15 million rubles, then the reporting is sent monthly.

Individual entrepreneurs draw up a 3-NDFL certificate. The deadline for submitting annual financial statements is April 30 of the next year.

Number of employees

According to the Tax Code of the Russian Federation, employers must report to the Federal Tax Service information on the average number of employed citizens. Information about employees is required no later than January 22, 2018. Reporting for legal entities that have passed state registration takes place before the 20th day of the month following the month of state registration.

Property tax declaration

Organizations pay tax on their own property. Companies submit documents on completed transfers in favor of the budget every 3 months. The annual report is handed over in the form of a declaration no later than March 30 of the next reporting year. Information on the payment of property tax is provided to the Federal Tax Service:

• Until May 2, 2017 - for the 1st quarter of 2017.
• Until July 31, 2017 - for the 1st half of 2017.
• Until October 31, 2017 - for 9 months of 2017.
• Until March 30, 2018 - for 2017.

Transport tax declaration

Cars and others vehiclesregistered with the traffic police as the property of legal entities are subject to taxation. Tax payment documents are submitted once a year. The 2017 report must be submitted to the fiscal authorities by February 1, 2018.

Land tax declaration

Land taxes are paid by the owners annually. Declarations for 2017 are accepted until 1 February 2018.

Reporting income of individuals persons (6-NDFL)

6-NDFL certificate is submitted:

• Until April 3, 2017 - for 2016.
• Until May 2, 2017 - 1st quarter of 2017.
• Until July 31, 2017 - 1st half of 2017.
• Until October 31, 2017 - 9 months of 2017.
• Until April 2, 2018 - for 2017.

I will help you in the form 2-NDFL for the past 2017, it is required to send to the territorial office of the tax inspectorate before April 2, 2018.

Financial statements

Information about the financial position of a legal entity, the amount of debts and capital is annually transmitted to the Federal Tax Service and Rosstat. The documentation contains a report on financial results and balance sheet. Information for 2017 is submitted to the control services until April 2, 2018.

When to submit reports to the FIU

There is NO report on the insurance premium since 2017. All data on insurance premiums go directly to the IFTS.

SZV-M must be transferred to the FIU by the 15th day of the month following the reporting one.

When to submit reports to the FSS

Policyholders calculate and pay premiums for accident insurance. Electronic submission of financial statements occurs:

• Until January 25, 2017 - for 2016.
• Until April 25, 2017 - for the 1st quarter of 2017.
• Until July 25, 2017 - for the 1st half of 2017.
• Until October 25, 2017 - for 9 months of 2017.
• Until January 25, 2018 - for 2017.

Periods for submitting financial statements in 4-FSS form on paper:

• Until January 20, 2017 - for 2016.
• Until April 20, 2017 - for the 1st quarter of 2017.
• Until July 20, 2017 - for the 1st half of 2017.
• Until October 20, 2017 - for 9 months of 2017.
• Until January 22, 2018 - for 2017.

What threatens for late reporting

Reporting is submitted in electronic form if the company employs more than 100 people. You need to send documents to the Federal Tax Service, the FSS, the Pension Fund of the Russian Federation located at the location of the taxpayer.

Persons who have violated the deadlines for submitting financial statements to the tax service are punished in accordance with the Tax Code of the Russian Federation.

Fines for late submission of reports - 5% of unpaid tax or a fee for each month of delay. Minimum size the fine is 1,000 rubles. If there is a 10-day delay, tax authority inspectors have the right to decide to block the organization's current account.

How Taxpayer PRO helps meet deadlines

In the PC "Taxpayer PRO" and in the service, a calendar for submitting financial statements is constantly kept. The program provides up-to-date data for timely submission of documents. This allows you to reduce the number of penalties and efficiently schedule mandatory payments.

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Responsibility for this violation of the deadlines for filing tax returns is provided for in Article 119 Of the Tax Code RF. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unlisted tax amount on the declaration and not less than 1,000 rubles.

For violation of the deadlines for submitting the company's declaration, the head or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Administrative Code of the Russian Federation). Officials draw up protocols on these administrative offenses. tax authorities
(Clause 5, Part 2, Article 28.3 of the Administrative Code of the Russian Federation).

So that you do not get fined, observe all the deadlines for submitting reports and paying taxes.

Organizations on a common taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

* If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the next working day following it is considered the end of the term.

Financial statements in 2017 with the Federal Tax Service and Rosstat

** If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the next working day after it is considered the end of the term.

Terms of delivery of reports of LLC to USN in 2016

Companies under the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies under the simplified taxation system are not exempt from filing reports with the Pension Fund of the Russian Federation, the FSS and the Federal Tax Service.

The Federal Tax Service must submit information on the average number and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2016 in the 4-FSS form, and then in 2017 you need to submit a Unified calculation of insurance premiums to the FSS.

The reporting of simplified taxpayers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.

In addition, the organization on the simplified tax system is obliged to report and pay transport and land taxif it has property on its balance sheet that is subject to taxation.

The company submits accounting reports on the simplified taxation system in the same way as the company does on OSNO.

Reports for the 2nd quarter of 2019 are submitted both within a quarter (monthly) and after its completion. The recipients of the reports are very diverse: the tax office, extrabudgetary funds, statistics bodies and other authorities. Learn more from our material.

Reporting to the IFTS

We are always in a hurry to deal with tax reports first of all, therefore, in the first section of our material, we have placed a detailed table on reporting for the 2nd quarter of 2019:

We are used to that the forms tax reports are regularly adjusted (supplemented and changed). Recently, many tax returns and calculations. For example, the VAT form was amended by order of the Federal Tax Service dated 28.12.2018 No. SA-7-3 / 853 @, and by order of the Federal Tax Service dated 26.06.2018 No. ММВ-7-3 / 414 @ the UTII declaration was changed.

Reporting for the 2nd quarter in the Pension Fund of the Russian Federation and the FSS

The FIU and FSS are expecting their portion of reports for the 2nd quarter of 2019. For the necessary information on submitting reports for the 2nd quarter of 2019, see the table below:

We remind you that the report on the use of contributions "for injuries" is a mandatory companion to the calculation in the form of 4-FSS for a certain group of policyholders ─ the details .

For the absence of social insurance reporting and for being late with it, material punishment is provided.

We will tell you about its size by link .

Do not forget that thanks to the decree of the Government of the Russian Federation "On interaction between the MFC and state authorities" dated 09/27/2011 No. 797, policyholders have another way of submitting social insurance reports - through the MFC.

However, this method has one significant drawback - reporting is received without an input check by control ratios... Therefore, the submission of reports in this way will require subsequent clarification in the FSS of the fact of the absence of errors and confirmation of the acceptance of the report by the fund.

What other documents and information can be sent to the FSS through the MFC, learn from this.

Reporting for the 2nd quarter to statistics

The duties of any company and individual entrepreneur include the provision of information to the statistics authorities. The composition of such reporting needs to be clarified in the territorial offices of Rosstat.

Even if you are sure that it includes such a set, it will not be superfluous to once again clarify the list of statements for the 2nd quarter of 2019 - perhaps you are in the sample, and you need to submit some of the statistical reports in the near future.

Each report has its own reporting period. For example, only for one deadline 15.05.2019 are submitted:

• information on the number and wages of employees (form P-4);
• data for a survey of business activity in the service sector (Form 1-DA);
• information for surveying the conjuncture and business activity in retail trade (form 1-conjuncture);
• information on the average prices for grain purchased by industrial organizations for the main production (form 2-purchase price (grain));
• other statistical reports.

You can find out what reports your company is obliged to submit and in what time frame on the Rosstat website.

How to use this service, see.

Outcome

The timing of reports for the 2nd quarter of 2019 depends on their type. The bulk of the reporting is submitted to the IFTS (VAT declaration - no later than July 25, 2019, for UTII - no later than July 22, 2019, etc.). Reporting to the FIU in the form SZV-M is submitted monthly no later than the 15th. In social insurance, at the end of the quarter, you should simultaneously send a calculation in the 4-FSS form and a report on the use of insurance premiums "for injuries." For a paper report, the reporting deadline falls on July 22, 2019, for electronic reporting, it is given 5 days more. Separate reporting dates are provided for statistical reports.