VAT due date for 2 sq. Delivery of VAT. Are there separate deadlines for zero VAT returns?

, 1.2 Art. 126 of the Tax Code of the Russian Federation), but also in some cases by blocking bank accounts (subparagraph 1 of paragraph 3 of Article 76 of the Tax Code of the Russian Federation).

Our calendar, prepared taking into account, will help you not to miss the deadline for the submission of any reports to the IFTS and off-budget funds.

Deadlines for submission to the IFTS of the main reporting in 2018

Submission deadlines other tax reporting, for example such as a declaration on water tax or by severance tax, you will find in our.

Deadlines for submitting reports to the FIU in 2018

In 2018, the following statements must be submitted to the FIU:

Deadline for submitting reports to the FSS in 2018

The deadline for submitting 4-FSS depends on the method of submitting the Calculation (on paper or in in electronic format):

In addition, employers must prove their core business for 2017. This must be done no later than 04/16/2018.

Deadlines for submitting financial statements in 2018

Organizations (regardless of the applicable tax regime) must submit to the IFTS and statistics authorities accounting statements for 2017 no later than 02.04.2018.

The next reporting time has come - accountants and entrepreneurs are preparing for the submission of declarations and settlements for the first half of 2018. We will describe in this article what reports companies and individual entrepreneurs need to submit for this period to the IFTS and off-budget funds.

Insurance premiums and personal income tax: deadlines for submitting reports for the 2nd quarter of 2018

Regardless tax regime, organizations and individual entrepreneurs must withhold personal income tax from income paid to citizens, since they are tax agents. In addition, employers are monthly deducted for employees insurance premiums... Despite the fact that the Inspectorate of the Federal Tax Service is now responsible for overseeing insurance premiums, some reports should still be submitted to the FSS and the Pension Fund of the Russian Federation.

Reporting deadlines (Q2 2018 and half a year) - personal income tax and insurance premiums:

Reporting 2 quarter 2018: deadlines for VAT

It is not only those who work for OSNO that need to submit information on VAT to the inspection. In some cases, “special regimes” also have to submit a declaration if they are tax agents for VAT, or have allocated a tax by issuing an invoice. In addition, persons who are not agents or payers of VAT (or are exempt from payment) who issue invoices under intermediary agreements are required to submit to the Federal Tax Service Inspectorate the "Register of invoices" (issued and received in reporting period). All VAT reporting is submitted electronically only.

Deadlines for submitting reports for the 2nd quarter of 2018 on OSNO and special modes

Companies on OSNO need to report on income tax and property tax... Of the "special regimes", only the "bribes" should report on their activities at the end of the six months, for whom a quarterly frequency of submission of declarations has been established. The opportunity to submit instead of several reports one - "Single Simplified Declaration" - is available only to those firms and individual entrepreneurs who actually did not carry out activities in the first half of the year (lack of tax facilities and money flow).

Deadline for submitting reports for the 2nd quarter of 2018 for other taxes

VAT is a tax that mandatory should be calculated by business entities applying general rules taxation. In certain situations, non-payers will have to count it.

The calculation is usually straightforward. When selling inventory items (goods and materials) or services, the VAT payer increases the sales amount by the VAT rate, and takes the input tax deducted, thereby reducing the tax charged on the sale. In fact, VAT is calculated from the margin. For example, a company bought goods and materials for 12,000 rubles. (10,000 - for the goods and 2,000 - VAT), and sold them for 18,000 rubles. (15,000 - for goods and materials with a surcharge and 3,000 rubles - VAT). The difference between sales tax and input tax must be paid to the budget, that is, 1,000 rubles. (3,000 - 2,000). Non-payers of tax are not entitled to use the deduction.

Information about incoming VAT should be recorded in the purchase book, and outgoing - in the sales book. The difference is displayed in the declaration for the quarter. Purchase and sales ledger data is part of this report. The declaration must be submitted to the FTS at the place of registration of the taxpayer no later than the 25th day of the month following the reporting quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation)

NOTE! VAT payers can send declarations to the Federal Tax Service Inspectorate only in electronic form via secure communication channels, having previously certified the files with an electronic digital signature. Non-payers have the right to submit this report on paper.

In case of late submission of VAT reports, there are penalties in the amount of 5% of the tax amount for each month of delay, but not less than 1000 rubles. and not more than 30% of the tax amount (clause 1 of article 119 of the Tax Code of the Russian Federation).

Deadline for VAT payment to the budget in 2019

The procedure and terms for payment of VAT are regulated by paragraph 1 of Art. 174 of the Tax Code of the Russian Federation. Payment should be made monthly by the 25th day during the quarter following the reporting period, dividing the amount of the calculated tax in equal shares. Moreover, if the payment deadline falls on a day off, then it is automatically transferred to the next working date following the day off (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

Consider the VAT payment deadline in 2019 in the table:

Example

The amount of VAT payable by Yug-Polymer LLC for the 1st quarter of 2019 amounted to 34,549 rubles. To determine the amount of the payment, it is necessary to divide the tax amount into 3 parts. In the example, it will be 11,516.3333 rubles. (34 549/3).

Since the size of the payment as a result of the division is obtained with the remainder, tranches 1 and 2 are rounded down to whole rubles, and 3 - into the big one. At the same time, increasing the amount upwards in tranches 1 and 2 will also not be a mistake. This condition is reflected in the letter of the Federal Tax Service of Russia in Moscow dated 26.12.2008 No. 19-12 / 121393.

That is, before04/25/2019 and 05/27/2019 the accountant needs to transfer 11 516 rubles each, and before25.06.2019 - 11 517 rubles.

NOTE! The procedure for rounding kopecks to rubles is approved only for taxes. Often, companies, in order to simplify mutual settlements, round up kopecks to rubles in the primary sector. This is quite dangerous, as the firm runs the risk of understating payments, which will entail the imposition of penalties.

Tax legislation allows for early tax payment. It is not forbidden to pay the entire amount in one payment by the 25th day of the first month, or pay 1/3 of the amount by the 25th day of the first month, and 2/3 - by the 25th day of the second month.

When transferring tax, you should carefully check the details of the tax office in the region.

Find out what details to pay attention to when filling out a payment order in the article "Where to pay VAT and how and where to find the correct payment details?" .

In case of delay in payment, the company will face tax penalties of 20% of the amount unpaid tax (Clause 1 of Article 122 of the Tax Code of the Russian Federation). If the tax authorities can prove that VAT was not paid intentionally, then the company will be fined 40% of the amount of unpaid tax (clause 3 of article 122 of the Tax Code of the Russian Federation).

Read more about the taxpayer's liability for late payment of VAT in the material "What is the responsibility for late payment of VAT?" .

Read about the payment and deadline for VAT delivery by a tax agent in our special section.

Outcome

The deadline for paying VAT for payers of this tax is the 25th. In this case, the tax is paid monthly in equal parts for 1/3 of its amount accrued in the declaration.

Every VAT taxpayer must make delivery of VAT at the end of the tax period in three equal installments: no later than the 25th day of each of the three months following this period. One tax period equals one quarter. If the deadline for VAT payment coincides with a weekend or a non-working holiday, the last day when VAT can be paid is the next working day.

Based on the above, vAT deadlines in 2016 year must be no later than:

For the 4th quarter of 2015 - 01/25/2016, 02/25/2016 and 03/25/2016;

For the 1st quarter of 2016 - 04/25/2016, 05/25/2016 and 06/27/2016;

For the 2nd quarter of 2016 - 25.07.2016, 25.08.2016 and 09/26/2016;

For the 3rd quarter of 2016 - 25.10.2016, 25.11.2016 and 26.12.2016.

If there is a need to submit VAT in advance, then in accordance with the Tax Code of the Russian Federation, this is allowed. It is necessary to transfer in the first month after the last quarter, for example, two thirds of the calculated VAT amount or the entire amount in full.

Payment of VAT.

If the tax is not paid on time, a penalty may be charged.

Legal entities and individual entrepreneurs using special modes, as well as other persons who are listed in paragraph 5 of Article 173 of the Tax Code of the Russian Federation, must pay VAT if they have issued an invoice to their buyer with a dedicated tax amount. For them, the deadline for paying VAT in 2016 is no later than the 25th day of the month following the reporting quarter (in which the invoice was issued), and without splitting the tax into parts. That is, the entire amount is paid within the specified period.

Tax agents who bought work or services from foreign organizations that are not registered with tax authorities RF, and made payment in cash, pay VAT simultaneously with the transfer of remuneration to a foreign person. That is, 2 payment documents are sent to the bank at once - the first for the transfer of funds to a foreign counterparty, the second for the transfer of withheld VAT.

Other tax agents produce delivery of VAT within the same terms as taxpayers - in 3 equal parts no later than the 25th of each of the 3 months following the quarter.

VAT is paid in full to the federal budget. For VAT to be credited to the required account, you must fill in payment order... The indicated BCC will depend on the transactions in respect of which tax was charged, and the payer's status code will depend on who pays VAT (payer or tax agent).

VAT due date.

Submit VAT returns to its Inspectorate of the Federal Tax Service must be no later than the 25th day of the month following the past quarter. This rule is equally applicable to both VAT taxpayers and tax agents, as well as to persons specified in clause 5 of article 173 of the Tax Code of the Russian Federation. If the last day of the deadline for submitting the VAT return coincides with a weekend or a non-working holiday, then you can submit it to the tax office the next business day without delay.