Report to the tax office for the year. When the balance sheet is submitted (terms, nuances). What companies' reporting on the simplified tax system is expected in statistics

Reporting calendar and payment of taxes and fees
for the III quarter of 2015

Reporting calendar and payment of taxes and fees
for the II quarter of 2015

Reporting and payment calendar of taxes and fees
for the I quarter of 2015

* If the last day of reporting coincides with a weekend or a holiday - this day is transferred to the first working day after the weekend

The first quarter of the new year is the traditional time when all business entities must submit a set of reports for the past calendar year. Moreover, each of them can send their own set of tax, accounting and other forms. This primarily depends on the tax calculation system that applies to them, as well as the availability of objects to be taxed. Consider which LLC and individual entrepreneur submit reports in 2018, deadlines, a table for its recipient.

Starting this year, new forms for reports on several taxes are introduced. So, the 4-FSS form, the declaration on transport tax, income tax declaration. Property tax declarations, 3-NDFL, land tax declarations were also completely changed.

But it should be noted that there are no fundamental changes in these forms. Most of the amendments are related to bringing the form in line with the latest amendments and innovations in tax legislation. This usually boiled down to the introduction of new lines in the form.

Also, new forms were created that business entities are prescribed to use starting from 2018. it new form calculation of insurance premiums, 2-NDFL certificate, 6-NDFL declaration, UTII declaration and others.

For the first time, all business entities that have hired employees are ordered to submit the SZV-STAGE form this year. Many organizations have already received notification letters from the FIU indicating the deadline for sending the report. Such letters were sent both in electronic form, through the EDM systems, and by regular mail. The need for this report arose due to the fact that the previously existing single report was divided into two, one of which must be submitted to the tax office, and the second to the FIU.

Attention! A large number of reports that need to be sent to Rosstat have been updated. Also this year, this department has banned the sending of zero forms. Therefore, if a company has some form in the list of mandatory forms, but there is no possibility of its formation (for example, the company does not have these objects), then it is necessary to draw up a letter explaining why it is impossible to submit this form.

Rescheduling on weekends and holidays

The principle of postponing the deadline for sending the report due to a weekend or holiday has not changed. So, if the last day falls on holidays or weekends, then it must be moved forward to the next day of work.

For example, the "" form must be submitted by January 20. Due to the fact that in 2018 this day is Saturday, the last day moved to January 22, Monday.

In previous years, the FSS form had to be handed over strictly on time, excluding holidays and weekends. But since 2018, the fund has revised its position. Now, when determining the deadline for the transmission of the report, it will also need to be adjusted for non-working days.

Reporting deadlines in 2018 accountant's calendar: table

Deadlines for submitting reports to the FIU: table

Deadlines for submitting reports to the FSS: table

In the FSS in 2018, you also need to submit only one form. The time for sending it depends on how the form will be transmitted - on paper or electronically.

Attention! You also need to remember about the confirmation of the main type of activity, which is necessary for an injury rate before April 15.

Terms of submission of financial statements

All organizations that are required to maintain accounting in full must submit the balance sheet and the forms attached to it. This group includes absolutely all firms, regardless of the tax system they use, organizational form or form of ownership.

In 2018, entrepreneurs and branches of foreign organizations are endowed with the right not to send the balance, since they are allowed not to keep accounting.

The same day for all dispatch and set on March 31, 2018. But since this day is a weekend, the end date moves to April 2, 2018.

However, it must be remembered that if the company was registered after October 1, 2017, this period does not apply to it. By law, the first reporting period for them is established from the date of foundation until December 31 of the following year. That is, they will have to send the balance for the first time in 2019.

Attention! If it will be in 2018, then the reporting period for it will be the time from January 1 to the day the entry is made in the Unified State Register of Legal Entities. Then the balance will need to be sent within 3 months from the closing date.

Reporting to statistics

When sending reports to Rosstat, you need to remember that its composition, which company should submit, has significantly expanded. In addition, starting with this period reporting to Rosstat must be submitted with data, zero reports will be rejected.

The list of forms of the statistical form depends on what subjects the firm belongs to - small, medium, large business, as well as on the type of activity carried out.

However, in mandatory organizations must submit accounting forms to Rosstat. For them, the deadline is March 31, 2018. Individuals who are registered with the IFTS as an individual entrepreneur may not submit these forms, since they are released at the legislative level.

Companies of a large business sector, as well as enterprises equated to them, must send the following forms to Rosstat:

Small and medium-sized enterprises do not submit these forms on a mandatory basis. However, in relation to them the program of selective statistical observation operates. To find out what reports need to be submitted to Rosstat, they should check the list of reports on the website http://statreg.gks.ru/ according to their TIN or OKPO.

Nevertheless, for them there are obligatory reports:

Penalty for not providing

Submission of all types of reporting is established as the responsibility of the business entity at the legislative level. If he does not serve it or violates deadlines delivery, then measures of influence are applied to it.

The same rules apply to the size of penalties this year as before. But we must accept the innovations that came into force in October 2017. According to the old rules, company officials faced criminal liability if the amount of unpaid taxes exceeded the amount established by law maximum size... The unpaid amounts were not included insurance premiums... Now these unpaid payments are included in it.

In addition, for certain declarations and reports for failure to submit them, additional types of liability are provided:

Accountants probably remember that once the balance was handed over once a quarter. Now it is necessary to submit it to the Federal Tax Service only at the end of the year. In the article we will tell you in what time frame to submit the balance sheet, how to fill out the sections of the reporting form.

Who submits form number 1

All companies must surrender the balance. Small businesses are eligible to take the annual accounting statements according to simplified forms (subparagraph "a" of paragraph 6 of the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n).

Many accountants call the balance sheet form No. 1, but in fact the balance sheet is a form according to OKUD No. 071000.

Download the balance sheet form (form 1)

Where to take and in what time frame

First thing annual balance must be submitted to the Federal Tax Service.

Be sure to send one copy of the balance sheet as part of the financial statements to the territorial statistics office (Article 18 of the Federal Law of 06.12.2011 No. 402-FZ).

Also, the balance can be requested by suppliers or founders to assess the financial position of the company.

Balance sheet deadline for 2018 - until April 1, 2019 (the deadline is shifted due to the weekend).

How to draw up a balance sheet

Assets and liabilities are integral parts of the balance sheet.

An asset includes two sections: current assets (debtor debt, money in accounts, etc.) and fixed assets (Intangible assets, fixed assets, deferred tax assets, etc.).

The liability is divided into three sections:

• Capital and reserves.
• Short-term obligations.
• Long term duties.

The asset of the balance sheet informs about all the property of the company, and the liability will tell about the sources of this property. Equality must be observed: Asset \u003d Liability.

The balance sheet contains information at the end of the year. It also contains information on all indicators at the end of two previous years... So, in the balance sheet for 2018, accountants will also indicate data for 2017 and 2016.

All balance sheet indicators are combined into items. Each balance line has its own code. Small businesses can make a short balance sheet, but other companies give a detailed breakdown of all items. The organization itself determines how much to disclose information in the balance sheet, based on the level of materiality of this or that indicator (Note No. 2 to the balance sheet, specified in the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n). Information about levels of materiality is usually prescribed in accounting policies.

It is mandatory to submit only annual financial statements to the territorial statistics department and the tax office. Deadline - no later than three months after the end of the reporting year. The reporting forms were approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

1 Machine-readable forms (relevant for all organizations and for those using simplified accounting methods) can be used, although this is not required.

2 Do not represent organizations that have the right to use simplified methods of accounting (for example, small businesses) in the absence of data, without knowledge of which it is impossible to assess financial situation organization or financial results of its activities (clause 6 of the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n, part 4 of article 6 of the Law of December 6, 2011 No. 402-FZ).

How, where to submit annual statements - balance sheet, statement of financial results 2018 - 2019

All companies, regardless of the taxation system, must submit to statistics (Rosstat) only for 2018 and in tax IFTS financial statements for 2018. And even those companies that are simplified (simplified taxation system).

For newly created, new organizations, according to the law 402-FZ "On accounting", in the event that the state registration of an economic entity, with the exception of credit institution, produced after September 30, the first reporting year is, unless otherwise established by the economic entity, the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive.

Accounting statements will be accepted only via the Internet

Organizations and entrepreneurs who are required to keep accounting do not have to submit annual accounting (financial) statements to Rosstat. It will be necessary to submit financial statements only to the tax authorities, and only via the Internet (via telecommunication channels through the operator electronic document management). The corresponding amendments to the accounting law were introduced by Federal Law No. 444-FZ of 28.11.18.

Starting from the reporting for 2019, the obligatory copy of the annual financial statements will need to be submitted to the tax office only via the Internet (via telecommunication channels through the electronic document management operator). An exception is provided for small businesses: for 2019, this category of organizations and individual entrepreneurs will be able to report both in electronic form and on paper, but starting from the reporting for 2020 - only via the Internet.

Accounting reporting to Rosstat will be canceled from 2020

From 2020, organizations and entrepreneurs will not have to submit balances to Rosstat. The obligatory copy of the financial statements will need to be handed over only to the tax office at the location of the economic entity.

WHERE do you need to submit financial statements?

It is necessary to take it while in two addresses, places.

2 ... But the second copy of the financial statements - the balance sheet and the statement of financial results must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises according to. Where it is said in subparagraph 5 of paragraph 1 that the taxpayer is obliged to submit to the tax authority at the location of the organization annual accounting (financial) statements no later than three months after the end of the reporting year

Note: Except for cases when the organization, in accordance with Federal Law of December 6, 2011 N 402-FZ "On Accounting", is not obliged to maintain accounting records. These include, in particular, individual entrepreneurs - entrepreneurs.

When ACCOUNTING AUDIT is OBLIGATORY, who can audit

Mandatory auditing carried out if the organization is:

• joint stock company;
• a professional participant in the securities market or the organization's securities are admitted to organized trading;
• an insurance company;
• a non-state pension fund (or its management company);
• a credit institution.

For all other organizations (with the exception of government bodies, as well as state (municipal) institutions), an audit is mandatory if, for example:

• the organization provides (publishes) the consolidated accounting (financial) statements (except for the state off-budget fund);
• volume of proceeds from product sales (goods, works, services) for preceding the reporting year exceeds 400,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
• balance sheet assets at the end of the previous reporting year exceeds 60,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
• if such a duty is assigned by others federal laws (for example, for issuers of securities, the obligation to conduct an audit is established by paragraph 9 of Article 22 of the Law of April 22, 1996 No. 39-FZ, and for organizers of gambling, by part 12 of Article 6 of the Law of December 29, 2006 No. 244-FZ).

A complete list of cases when it is necessary to conduct a mandatory audit is given in part 1 of article 5 of the Law of December 30, 2008 No. No. 307-FZ.

The Ministry of Finance has published a list of cases of statutory audit of accounting (financial) statements

Note: Information of the Ministry of Finance dated January 20, 2016 No. IS-audit-1

Mandatory accounting audit-2018: who should pass

The new list includes 73 cases in which a statutory audit of accounting (financial) statements is carried out. In particular, joint-stock companies, state-owned companies, banks, insurers, clearing organizations, private pension funds, lottery operators, gambling organizers, developers, tour operators, etc. are required to pass an audit of accounting for the past year.

Only audit organizations are entitled to conduct a statutory audit

When choosing an audit organization (individual auditor):

• make sure she is a member of a self-regulatory organization of auditors. Otherwise, the audit organization (individual auditor) is not entitled to conduct an audit, provide audit-related services (part 2 of article 23 of the Law of December 30, 2008 No. 307-FZ);
• make sure of its independence (part 1 of article 8 of the Law of December 30, 2008 No. 307-FZ).

To make sure that the audit organization is a member of a self-regulatory organization, you can request documents from it that prove membership in one of them. The state register of self-regulatory organizations of auditors can be found on the official website of the Ministry of Finance of Russia www.minfin.ru

Submission of an audit report to Rosstat and the tax inspection

How to act for an organization that is not subject to statutory audit if Rosstat has requested an audit report from it

If, in accordance with the current legislation, the accounting (financial) statements are not subject to mandatory audit, then the organization is not obliged to provide explanations. BUT ... At the same time, if the territorial body of Rosstat nevertheless requested audit reportthen ignore this request... As the authors of the letter dated 04.12.17 No. 04-4-04-4 / 136-mass media stated, in such a situation, the organization must provide the statistics with appropriate explanations (that it has no obligation to send an audit opinion).

If an organization is obliged to conduct an audit, then it must submit an audit report along with accounting reports to the territorial division of Rosstat. This must be done in accordance with part 2 of article 18 of the Law of December 6, 2011 No. 402-FZ:

• either simultaneously with the filing of financial statements;
• or separately, but no later than 10 business days from the day following the date of the auditor's report, and no later than December 31 of the year following the reporting year.

Note: if you do not submit the audit report to Rosstat (submit it with a delay), an administrative fine will be collected.

It is not required to submit an auditor's report to the tax office, since the auditor's report is not part of the financial statements required to be submitted to the tax office. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724 and the Federal Tax Service of Russia for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15 / 003855.

Can organizations that are required to conduct an audit prepare financial statements using simplified forms

Organizations subject to statutory audit, for example, these are joint-stock companies (including small enterprises) and LLCs with the total assets of the balance sheet as of the end of the previous reporting year more than 60 million rubles. cannot draw up financial statements in simplified forms.

The reason is that the reporting of any joint stock companies (both public and non-public) and LLC with a balance sheet total of over 60 million rubles. is subject to mandatory audit. And those organizations that are required to conduct an audit are not entitled to use simplified forms accounting and reporting. These requirements are enshrined in the Law of December 6, 2011 No. 402-FZ and paragraph 1 of part 1 of Article 5 of the Law of December 30, 2008 No. 307-FZ.

Deadline for submission of financial statements: balance sheet, statement of financial results?

The obligation to submit annual financial statements to the tax authorities is assigned to organizations by subparagraph 5 of paragraph 1 of the Tax Code of the Russian Federation. By general rule, documents must be submitted no later than three months after the end of the reporting year. But the Tax Code does not define the way of presenting accounting reports (on paper or in electronic form) and does not oblige the Federal Tax Service of Russia to develop electronic formats for such reports. Nevertheless, the tax authorities have prepared the recommended formats for submitting accounting (financial) statements in electronic form. They were approved by order of the Federal Tax Service of Russia dated 03.20.17 No. ММВ-7-6 / 228 @.

You will need to hand over the Balance for 2016 for statistics only electronically

Large and medium-sized companies will be able to submit their balance sheet for 2015 to Rosstat only via the Internet. This follows from the bill that the department has submitted for public consideration (regulation.gov.ru). The amendments are likely to be accepted.

According to the plans of Rosstat, the balance sheet and the auditor's report for 2015 (if needed) organizations with revenues of more than 800 million per year and with a staff of 100 or more will be required to submit electronically.

Small companies with revenues from 150 to 800 million rubles and a staff of 15 to 100 people will switch to the electronic balance sheet starting from the reporting for 2016.

Micro-enterprises: 24: employing less than 15 people and whose annual revenue does not exceed 150 million rubles, and will then be able to submit balance sheets to Rosstat on paper.

The article will help you find out who is required to submit statistical reporting in Rosstat to the statistics website. Procedure and terms of submission of statistical reporting. What methods can be used to submit a statistical form.

In what composition should the financial statements be submitted to the Rosstat and tax departments?

Balance sheet, statement of financial results and all attachments to them. It is necessary to submit the forms to the branch of Rosstat - statistics where the organization is registered. Term - no later than three months after the end of the reporting year, as well as to the tax office. That is, for 2018 - until March 31, 2019 inclusive.

Information disclosure service: financial statements, balance sheets and all other forms for free.

The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts are the Balance Sheet and the Statement of Financial Results for Small Businesses (Form KND 0710098). Download the forms of the balance sheet and the statement of financial results. Simplified accounting for small businesses. Download Taxpayer program version 4.45.2

Internet reporting. Contour.extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure the delivery of the report the first time. Send reports to the Federal Tax Service directly from 1C!

Simplified companies do not pay:

• property tax (exception - property tax with cadastral value real estate);
• income tax (exception - income tax on income of controlled foreign companies, dividends and interest on state (municipal) securities);
• VAT (exception - import and operations under agreements of joint activity, trust management of property, under concession agreements).

The rest of the taxes, fees and charges must be paid. For example, contributions to compulsory pension, social and health insurance, contributions to insurance against accidents and occupational diseases, transport tax, payment for environmental pollution.

In addition, simplified companies are not exempt from duties tax agent withholding and paying VAT, personal income tax and income tax.

This follows from the provisions of paragraph and article 346.11 Of the Tax Code RF.

How to submit reports of the simplified tax system for 2015 (reporting deadlines)

In 2016, companies submit the following reports to the USN for 2015 (reporting deadlines for 2016):

• declaration on the simplified tax system for 2015 (once a year no later than March 31);
• information on the average number of employees for 2015 (once a year no later than January 20);
• 2-NDFL (on the impossibility of withholding tax - no later than March 1, on income paid in 2015 - no later than April 1);
• transport tax declaration for 2015 (once a year - no later than February 1).

Reporting in extrabudgetary funds for rent much more often.

4-FSS RF must be submitted:
- for 2015 - no later than January 20 on paper and no later than January 25 in electronic form;
- for the first quarter of 2016 - no later than April 20 on paper and no later than April 25 in electronic form;
- for the six months of 2016 - no later than July 20 on paper and no later than July 25 in electronic form;
- for nine months of 2016 - no later than October 20 on paper and no later than October 25 in electronic form.

Officials are waiting for the calculation of the RSV-1 PFR:

For 2015 - no later than February 15 on paper or no later than February 20 in electronic form;
- for the first quarter - no later than May 16 (May 15 is a day off) in hard copy or no later than May 20 in electronic form;
- for half a year - no later than August 15 on paper or no later than August 22 (August 20 and 21 - days off) in electronic form;
- nine months in advance - no later than November 15 (November 15 is a day off) on paper or no later than November 21 (November 20 is a day off) in electronic form.

In addition, from April 2016, monthly information about employees must be submitted to the FIU. Deadline - no later than the 10th day of the month following the reporting month. Details.

What companies' reporting on the simplified tax system is expected in statistics

Companies on the simplified tax system meet the criteria for small businesses.

Such companies must submit to the statistics department only annual financial statements - balance sheet and statement of financial results. From statistical forms - on a quarterly basis, on a sample basis, a specialized form No. PM "Information on the main indicators of the activity of a small enterprise", as well as other forms for certain types of economic activity.

Important!
There are all valid forms on the Internet at gks.ru. Go to the heading "Information for respondents", then to the sub-heading "Forms of federal statistical observation"

At the beginning of the reporting year, all small businesses will be notified of their participation in the sample survey from the Rosstat office in writing or by e-mail. In addition, lists of small and micro-enterprises included in the sample will be posted on the websites territorial bodies Rosstat.