What is the 3rd quarter. The term of the statistical reporting. Special tax regimes - delivery of reports for enterprises and IP

Observe the deadlines for the expired 2018 to avoid penalties, penalties and problems with locked accounts of the organization. All the nearest reporting in terms of transfers - in the table.

Reporting for expired last year Organizations and entrepreneurs take over the first two quarters of this year. When passing reporting acts general rule (Art. 6.1 of the Tax Code of the Russian Federation), according to which, if the reporting date falls on a day off or a holiday, the period is automatically transferred to the nearest working day, which goes for a holiday or weekend. Or you can report in advance. All timing with the transfer, see the table below.

Timing of annual reporting (2018)

See the table below, what reporting in 2018 and when you need to hand over organizations and entrepreneurs, including tax reporting and insurance premiums.

Reporting deadlines for 2018

View reporting	Deadline for delivery	Where to pass
Medium number information		IFTS at the place of accounting
Calculation of 4-FSS on paper	01/21/2019 (transfer from 01/20/2019)	FSS office at the place of accounting
Calculation of 4-FSS in in electronic format	25.01.2019	FSS office at the place of accounting
Calculation of insurance premiums	30.01.2019	IFTS at the place of accounting
Financial statements: income statement capital Change Report cash Movement Report report on target use Tools explanations K. accounting balance and report on financial results		IFTS and the separation of Rosstat at the place of accounting
Information about the experience of SZV experience	01.03.2019	Department of PFR at the place of accounting
Profit tax declaration	28.03.2019	IFTS at the place of accounting
Property Tax Declaration	04/01/2019 (transfer from 03/30/2019)
Declaration of PO transport tax	01.02.2019
Declaration of PO land tax	01.02.2019
Calculation of 6-NDFL	04/01/2019 (transfer from 03/31/2019)
Help 2-NDFL If it is impossible to keep income tax	01.03.2019
Help 2-NDFL for all revenues paid	01.04.2019
Declaration on the board for NVOS	03/11/2019 (transfer from 03/10/2019)	rosprodnadzor organs
Confirmation of the main activity of the organization	15.04.2019	FSS office at the insurer
Declaration on USN (organization)	04/01/2019 (transfer from 03/31/2019)	IFTS at the place of accounting
Declaration on USN (IP)	30.04.2019
Declaration for Eskhn	04/01/2019 (transfer from 03/31/2019)
Declaration in form 3-NDFL (IP)	30.04.2019
Unified simplified declaration	01/21/2019 (transfer from 01/20/2019)

In FS. Insureders (companies and IP) are reported only on contributions to injuries. The fund needs to pass 4-FSS and confirm the main type of activity.

In Rosstat. For December 2018, you need to pass several reporting forms. The first mandatory monthly form - P-1. This is information about the production and shipment of goods and services. It is necessary to take it no later than the 4th day of the month following after the reporting. January 4 falls on new Year's vacation. Consequently, to surrender reporting on this form is necessary until January 9, 2019 inclusive. Another form is P-3. Its as follows: Only Section 1 - every month - no later than the 28th day of the month following the reporting period; The whole form - every quarter - no later than the 30th day of the month following the reporting period. Other Statform in the last months of 2018 - P-4. Organizations are obliged to pass into statistics the form of P-4 at the end of December 2018 on time no later than the 15th day of the month following the reporting period. For December, the form must be submitted until January 15, 2019.

We have listed the main deadlines for reporting for 2018. Send reports on time to avoid penalties and fines, as well as questions of verifier.

The reporting deadlines for the 3rd quarter of 2017 are transferred due to weekends. For accurate deadlines, see the table.

In October, the company will begin to give reporting for the 3rd quarter of 2017. Terms of delivery depends on weekends and holidays. So, if the term falls on the day off, then the company will report to the next closest day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation). Also, the reporting procedure for the 3rd quarter of 2017 depends on the number of employees. For example, for income tax it is necessary to focus on the average number of employees for the previous year. If it is more than 100 people, then the organization has the right to report only in electronic form.

Exact dates for reporting for the 3rd quarter of 2017 can be found in a single table. Or download a memo to miss anything. You can also see the table in which form you must report and in what form.

Quickly and free to pass electronic reporting in tax inspection, PFR, FSS and Rosstat you can with the help of the Glavbukh system.

Dates of the reporting of the reporting for the 3rd quarter of 2017

Who gives	Than approved reporting form	Where to pass	In what form to take
Insured			On paper or in
Insured			On paper or in in electronic format. The second method is obligatory if the information is submitted by 25 or more workers (Art. 8 Federal Law dated April 1, 1996 No. 27-FZ).
Users subsoil			On paper or in
Insured			On paper or in in electronic format. The second method is mandatory if information is submitted for 25 or more workers (Art. 8 of the Federal Law of April 1, 1996 No. 27-FZ).
Companies that did not have the movement of money in a bank or at the checkout, but also there were no tax objects.			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).

Insureders who have the average number of employees for 2016 is less than 25 people			On the paper
Forwarders, mediators, developers			In electronic form (clause 5.2 of Art. 174 of the Tax Code of the Russian Federation).
Companies that use water objects			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Companies and entrepreneurs who apply a charge			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Organizations that produce are purchased and supplying ethyl alcohol, alcoholic and alcohol-containing products		Rosalkogolregulation	Electronic

Insurers who have the average number of employees for 2016 is more than 25 people			Electronic
VAT payers Tax agents Companies that are not payers or exempt from tax Taxpayers with operations that are not subject to taxation
Tax agents who are not payers or exempt from tax			On the paper In electronic form (paragraph 5 of Art. 174 of the Tax Code of the Russian Federation)
Excise payers. Exception: Payers who have a test certificate with rectangular gasoline and (or) certificate of operation with denatured ethyl alcohol			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Companies and entrepreneurs who pay remuneration to employees			On paper or in in electronic format. The second method is obligatory if the average number of employees for the previous estimated (reporting) period of more than 25 people (paragraph 10 of Article 431 of the Tax Code of the Russian Federation).
Payers for income tax, in which the reporting period is the first quarter, half a year and nine months			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Taxpayers who calculate monthly advance payments on actually received profits			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Companies whose balance has fixed assets	Order of the Federal Tax Service of Russia of November 24, 2011 No. MMB-7-11 / 895 Order of the Federal Tax Service of Russia of March 31, 2017 No. MMB-7-21 / 271		On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Residents			On the paper
Tax agents			On paper or in in electronic format. The second method is obligatory if the calculation is submitted by 25 people or more (paragraph 2 of Art. 230 Tax Code of the Russian Federation).
Users subsoil			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Users subsoil			On paper or in in electronic format
Taxpayers who have evidence of rectangular gasoline operations and (or) certificate of operation with denatured ethyl alcohol			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Taxpayers who have evidence of rectangular gasoline operations and (or) certificate of operation with denatured ethyl alcohol			On paper or in in electronic format. The second method is obligatory if the average number of employees for 2016 exceeds 100 people, as well as new companies with more than 100 employees (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).

SZV-M.

Drop the form of the SZV-M must all employers. It is monthly. Send the document must be in the FIU no later than the 15th day of the month following the reporting. Show the exact deadlines for reporting on the SZV-M for the 3rd quarter of 2017 can be in the table.

The form is passed on all insured persons. These include:

employees with whom the company has concluded an employment contract;
artists on civil legal contracts, if the remuneration is charged insurance contributions (letter of the FIU of July 27, 2016 No. LF-08-19 / 10581).

In addition to the Fund, a copy of information Company issues and an employee. The term is five calendar days From the date when the worker appealed for information. However, it is not worth a copy of the entire SZV-M. After all, it contains personal data of all employees, and it is impossible to disclose their third parties. In order not to violate this rule, you can make an extract from the report that an accountant will issue.

Calculation of contributions

Calculation will hand over all the insureders quarterly independently of legal form. Therefore, report should be reported:

organizations;
separate units, if they share employees' remuneration;
individual entrepreneurs.

The calculation is given no later than the 30th day of the month following the reporting (calculated) period. If you be late, the tax authorities will discharge fine - 5 percent of the amount of contributions, but at least 1000 rubles. (Art. 119 of the Tax Code of the Russian Federation). It will have to pay three separate payments - on a separate CBC, depending on the type of contribution.

When you fill out the calculation, check the CBK that you entered 1 partition. If you make mistakes, then accruals and payments for half a year in the Inspection Base will be on different facial cards. And it will cause arrears and penalties. To correct the error, you will have to give a clarified.

4-FS.

Understanding the calculation in the form of 4-FSS should all organizations and entrepreneurs must be paid if they pay remuneration employees with which contributions for compulsory social insurance (paragraph 1 of Art. 24 of the Federal Law of July 24, 1998 No. 125-FZ).

From July 9, 2017 use new form Calculation of contributions to injuries. FSS introduced three changes (order of June 7, 2017 No. 275):

a new field appeared on the title page. But it is necessary to fill it only if you -public sector entity;
the table 2 introduced a new line 1.1 introduced the calculation table. It is filled by the company's company, to which the debt of another policyholder has passed after the reorganization or the debt separed division;
table 2 supplemented a string 14.1. It is used by the company's company, which received after the reorganization or removal from the accounting of the Division of the Fund's debt before the policyholder.

6-NDFL

Unscluded 6-NDFLs must be calculated all tax agents (paragraph 2 of Art. 230 Tax Code of the Russian Federation). These are organizations and entrepreneurs who pay income on labor contracts or remuneration on civil law agreements.

If you have not accrued remuneration to employees during the 3rd quarter of 2017, you do not need to pass the calculation. If there was at least one accrual, then the 6th NDFL will have to fill out and pass. And it does not matter, you have listed money to the employee or not.

The calculation consists of title leaf and two sections:

section 1 "Generalized Indicators";
section 2 "Dates and sums of actually received income and retained income tax individuals».

Section 1 fill the incremental result. Section 2 information is given only over the past three months.

VAT declaration

VAT declaration will hand over companies that are VAT payers or tax agents on tax. Also report should also be those who apply specials if:

imported goods;
put an invoice with VAT to the buyer;
the general affairs in simple partnerships are trust managers or concessioners.

In VAT declarations, the inspectors began to find new dangerous errors. The tax authorities told us about them, and we share with you. So what do not so accountants do:

Forget to fit the amount of tax. Such an error performs providers in section 9 declarations. They indicate invoices and all indicators on it, except for the amount of VAT.
Do not specify an intermediary. This applies to companies that buy goods or services through commissioners or agents. They act on their own behalf. By mistake, the buyer's accountant forgets include the Inn / CPP intermediary in the shopping book. Because of this, the FNS program cannot verify the deduction, and the inspectors request explanations.
Register an invoice when the property is transmitted in authorized capital. A company that transmits property to share capital should restore VAT. The accountant must show an operation in the sales book. Usually, the invoice is registered for this property. This is not a critical error, but defects. The reason is that the recipient of the property registers in the book of purchases is not an invoice, but an act of acceptance and transmission. Therefore, the tax of the tax authorities sees divergence. To avoid disputes, the tax authorities are advised to register in the sales book of the Act (letter of the Federal Tax Service of Russia dated April 5, 2017 No. 15-3-03 / 125).

Profit Tax

Profit tax declaration should be:

russian organizationsthat use general System taxation and are payers of income tax (p. 1.1 of the order approved by the Order of the Federal Tax Service of Russia of October 19, 2016 No. MMB-7-3 / 572);
organizations that are tax agents for income tax; organizations that are responsible participants in consolidated groups of taxpayers;
organizations on specialists that perform the duties of tax agents (paragraph 2 of Art. 346.11, paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation).

Profit reports on income tax depend on how the company considers income tax: monthly based on the actual profit or four times a year on the profits of the previous quarter. In the first case, the declaration is passed no later than the 28th day of the next month. In the second case - quarterly no later than 28 days after the end of the quarter.

The 4th quarter of 2018 comes to an end, it's time to prepare for reporting, not forgetting about monthly reports. Here is the table where there are deadlines for reporting for the 4th quarter of 2018, which are established by law.

We have prepared for you a convenient table with deadlines and names. tax reportingwhich also provides links to the instructions for working with the Bukoft program when filling out the reporting forms.

Take advantage of a personal accountant calendar from the Buxoft program. Learn the current deadlines for reporting, transfer taxes and insurance premiums, as well as payments to employees. You can form a calendar for yourself. Then the program will send reminders of important dates to your email address. Try free:

Get a personal calendar

Reporting Table for the 4th quarter of 2018

Terms of delivery of the declaration (calculation)		Reporting name	Who should submit	How to fill with Buxoft
on the paper	electronics	Reporting name	Who should submit	How to fill with Buxoft
Do not give up	until 01/25/2019	VAT Declaration for the 4th quarter of 2018	Companies paying VAT (including tax agents on VAT) and the persons listed in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation
until March 28, 2019 (organizations listed in paragraph 3 of Article 80 of the Tax Code of the Russian Federation)	until 03/28/2019	Profit Tax Declaration for 2018	Companies on the OSN (when paying quarterly advances)
until January 30, 2019 (if the number of employees is not more than 25 people)	until January 30, 2019.	Calculation of insurance premiums for 2018	All companies and IP - payers of insurance premiums
until 01/21/2019 (if the number of employees is not more than 25 people)	until 01/21/2019	Form 4-FSS for 2018	Employers * and insurers for compulsory social ones (organization or IP with a testimony of the insured, but without workers)
until 04/01/2018 (if the number of employees is not more than 100 people)	until 04/01/2019	Property Tax Declaration for 2018	Organizations that pay property tax **
until 04/01/2019 (if the number of employees is not more than 25 people)	until 04/01/2019	6-NDFL form for 2018	Tax Agents on NFFL *
until 01/21/2019	until 01/21/2019	Declaration on UTII for the 4th quarter of 2018	IP and companies - payers of imputed tax
until 01/21/2019 (if the number of employees is no more than 100 people)	until 01/21/2019	Unified Simplified Declaration for 2018	Subjects of entrepreneurial activities while performing the conditions of paragraph 2 of Art. 80 NK RF	We rent a declaration in the absence of business in Buxoft online
Do not give up	until 01/21/2019	Journal of accounting received and invoices for the 4th quarter of 2018	Companies and IP that are not tax agents on VAT, but received or exhibiting reporting period invoices with dedicated VAT	We rent a magazine accounting and invoice received and invoice.

* Organizations, IP and Physicians, payers, payments and other remuneration to individuals.
** The procedure for payment of property tax establishes regional authorities in each subject of the Russian Federation individually, so quarterly calculations in a particular region can be canceled, specify this nuance in your IFTS.

Monthly reporting in the 4th quarter of 2018

Passing quarterly reports, do not forget about the monthly reporting of the 4th quarter of 2018. Two types of reports are submitted monthly:

Form of SZV-M;
Declaration for income tax when paying advances monthly.

Information in the form of the SZV-M for October, November and December 2018 are employers serving for their employees to policyholders, Pension Fund RF. Need to report:

for October no later than November 15, 2018;
for November no later than December 17, 2018;
for December - no later than January 15, 2019.

The order of filling and form of a profit tax declaration was approved by the Order of the Federal Tax Service of Russia of October 19, 2016 No.MB-7-3 / 572. Depending on how the company pays advances in profitable tax - quarterly or monthly, the frequency of filing the relevant declaration is depends. When to submit a declaration for 2018, we pointed out in the table. With the monthly payment of advances, the income tax declaration should be sent to the tax no later than the 30th day following the past period.

We wish you good luck in the reporting campaign for the 4th quarter of 2018, and a convenient "calendar" in the Buxoft online system will prompt about the next approaching reports, mandatory for the formation of your company.

* If the last day of the term falls on a day, recognized in accordance with the legislation of the Russian Federation weekends and (or) inoperative festive day, the end of the deadline is considered the closest working day next.

Tax reporting for 2017 in the FTS and Funds

Reporting	Where to pass	Frequency of reporting and deadlines
VAT declaration	In FNS.	The Declaration on VAT organization is handed over for each quarter: for the 1st quarter, half of the year, 9 months and year. The payment of VAT is made by equal shares within 3 months following the reporting quarter. Pay VAT to the 25th of each month following the reporting period. New Declaration on VAT.
Profit tax declaration	In FNS.	Profit tax declaration is rented quarterly. Organizations that monthly carry out advance payment payments on income tax are required to provide declarations every month no later than the 28th month of following reporting. New earnings tax declaration.
Property Tax Declaration	In FNS.	For property tax set taxable period - Calendar year. For property tax, which is calculated from cadastral value, reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual costThe reporting periods are the first quarter, half a year and nine months of the calendar year. Declaration on property tax for 2017 must be passed until March 30, 2018. New property tax declaration. Reporting deadlines, the procedure for payment of property tax and advance payments are established by the constituent entities of the Russian Federation.
Transport tax Declaration	In FNS.	The 2017 Transport Tax Declaration should be surrendered by a new Transport Tax Declaration.
Land Tax Declaration	In FNS.	Land Tax Declaration for 2017 must be passed no later than February 1, 2018.
6-NDFL form	In FNS.	The tax period on the income tax of individuals is recognized as a calendar year. Independent income tax reporting in 2017 in form 6-NDFL is represented quarterly.
Single Calculation of Insurance Contributions	In FNS.