Accountant's quarterly reports. LLC reporting

01Jan

Hello, dear readers! We have already noted that a whole series of articles has accumulated in the section of the site, which is a little problematic for beginners to navigate. Especially if at the same time the essence of the articles needs to be synchronized with reporting forms - you can find them in the section.

Previously, we made a general article about. Today we’ll talk about LLC reporting and deadlines for its submission.. And, of course, we will try to provide links in the text to all useful articles and forms that are available on the site.

For more convenient and quick submission of LLC reports, everyone uses THIS service.

As always, we first divide the LLC’s reporting into groups. Here, unlike individual entrepreneurs, there will be five groups, not four. I’ll tell you why this is so later. So, the groups:

Now let's take a closer look at each group.

LLC reporting according to the taxation system used

The standard rule applies here: what tax we pay - such a declaration must be submitted to the Federal Tax Service. We present the basic information in the form of a table:

Tax regime	Declaration (form)	Due dates
BASIC (general mode)		If you pay quarterly advance payments: made for a quarter, half a year, 9 months before the 28th day of the month following the specified period, and for a year before March 28 of the next year If you pay monthly advance payments: made per month, 2 months, 3 months, etc. up to 11 months before the 28th day of the month following the specified period, and a year before March 28 of the following year
		Compiled based on the results of the quarter before the 25th day of the month following this quarter
Unified tax on imputed income (UTII)		Compiled for a quarter, must be submitted by the 20th day of the month following that quarter.
		Compiled for a year, must be submitted by March 31 of the following year.
		Compiled based on the results of the quarter, before the 25th day of the month following the quarter

As always I will add: LLC in the general regime is a VAT payer, therefore the table shows two declarations: for income tax and VAT. Special regimes are exempt from VAT, except for the Unified Agricultural Tax (under which the obligation to pay VAT and submit a declaration was introduced from 01/01/2019), for the simplified tax system, UTII we submit only the declaration corresponding to the special regime used. The obligation to submit a report and pay VAT for these entrepreneurs arises only in special cases, for example, renting premises from the municipality. When combining regimes, for example, simplification and imputation, you will have to submit 2 declarations, that is, one for each regime.

We have already written about how to fill out declarations (all examples for individual entrepreneurs also apply to LLCs, the essence of filling out the data on the form is the same):

As for KUDIR for LLC, there are some peculiarities.

Firstly, LLC will fill out KUDIR only in a simplified special mode. . General regime LLCs and Unified Agricultural Taxes do not maintain KUDIRs; they take all the necessary information for calculating tax from accounting. No one keeps a book of income/expenses on UTII: it simply doesn’t exist. But no one has canceled the recording of physical indicators, so it will still have to be organized.

The following articles may help you fill out the KUDIR:

• (for combining modes).

Submitting reports on additional taxes

Depending on the specifics of the LLC’s activities, it may pay other taxes. These include:

• Land tax - ;
• Transport tax - ;

Both declarations are drawn up based on the results of the calendar year and are submitted before February 1 of the following year.

• Water tax - compiled based on the results of each quarter, must be submitted by the 20th day of the month following this quarter;
• Gambling business tax - if you work in this area, then at the end of each month you will need, the due date is the 20th of the next month;

For legal entities working in the field of mining, or legal entities whose activities are related to the use of wildlife / aquatic biological resources (aquatic biological resources), the following taxes / fees must be paid and submitted:

• Mineral extraction tax (abbreviated as severance tax) - is compiled for each month, must be submitted by the end of the next month;
• Fees for the use of wildlife objects are submitted to the tax office, the deadline for submission is within 10 days from the date of receipt of such permission;
• Fees for the use of FBR facilities - here two types of reporting must be submitted to the tax office:
  • – also surrendered within 10 days from the date of receipt of such permission;
  • – surrendered before the 20th day of the month following the last month of validity of the received permit.
• Regular payments for the use of subsoil - submitted to the tax office, drawn up for the quarter, due date - no later than the last day of the month following this quarter.

LLC reporting on employees

As for contributions for employees, then with reporting everything is the same as with. In 2019, we report to the tax office (average headcount, 2-NDFL, 6-NDFL and calculation of insurance premiums), to the Pension Fund of the Russian Federation (SZV-M and information on the insurance experience of insured persons) and to the Social Insurance Fund (submitting 4-FSS for contributions for injuries) .

Organizational reporting on cash transactions

We have also written about cash transactions more than once. So, organizations are required to observe cash discipline, including setting a cash limit - the maximum amount of cash that can be stored in the cash register (everything in excess of it must be deposited at the bank). There is a relaxation for small organizations: there is no need to set a cash limit, but this decision must be formalized by an appropriate order. You can find out what kind of business you belong to: small, medium or large - using established criteria. .

Quarterly reporting is tax reporting and reporting to extra-budgetary funds, which is submitted quarterly.

Types of quarterly tax reporting

Limited liability companies (hereinafter referred to as LLC) on the general taxation system (hereinafter referred to as OSNO) are required to submit quarterly tax reports to the Federal Tax Service at the place of registration of the company.

Let us remind you that the tax reporting quarters are as follows:

• 1st quarter (January, February, March);

• 2nd quarter – also called half-year (April, May, June);

• 3rd quarter – also called 9 months (July, August, September);

• 4th quarter – also called the year (October, November, December).

The VAT declaration is submitted by the 25th day of the month following the reporting month (reporting period quarter). The declaration is prepared quarterly. Compiled on the basis of books of purchases and sales, a journal of issued and received invoices.

The Profit Declaration is submitted by the 28th day of the month following the reporting month (reporting period quarter). The declaration is drawn up on an accrual basis for the quarter. Those. When preparing a declaration for the quarter, it is necessary to take into account the indicators of the previous quarter. Compiled on the basis of the balance sheet.

Advance payment for property tax is due by the 30th day of the month following the reporting month (reporting period quarter). The declaration is drawn up on an accrual basis for the quarter. Those. When preparing a declaration for the quarter, it is necessary to take into account the indicators of the previous quarter. Compiled on the basis of 01 “Fixed assets” and 02 “Depreciation of fixed assets” accounts.

Quarterly reporting to extra-budgetary funds

LLCs in all taxation systems (OSNO, USN), even if they do not have employees and business turnover, are required to prepare and submit quarterly reports to the funds.

Quarterly reporting to the Social Insurance Fund (SIF) is submitted in the form of Form 4-FSS. The reporting deadline is the 20th of the month following the reporting (quarter). The report is filled in with a cumulative total, i.e. when compiling it, you will need data from the previous quarter. This report takes into account the indicators of such accounts as 69.01 “Calculations for social insurance”, as well as 69.11 “Insurance against personal injury and health insurance”.

Quarterly reporting to the pension fund (PFR) is submitted in the form of RSV-1, and also if you had or have employees, then you need to provide personalized report forms along with the report. The deadline for submitting forms is the 15th of the month, 2 months following the reporting period (quarter). The report is filled in with a cumulative total, i.e. when compiling it, you will need data from the previous quarter. This report takes into account the indicators of such accounts as 69.01 “Calculations for social insurance”, as well as 69.02.1 “Insurance part of the labor pension”, 69.02.2 “Cumulative part of the pension”, 69.03.1 “Federal Compulsory Medical Insurance Fund”.

Failure to submit quarterly tax reports will result in a fine of 1,000 rubles, and failure to submit quarterly reports to funds will result in a fine of 150 rubles. from the fund.

30Jan

Good afternoon, our dear readers! The section has already accumulated quite a lot of articles that have been published on the site for about a year and a half. In addition, we have created a section for you where you can download current declaration forms, KUDIR, various reports and read brief requirements for filling them out. It's time to organize this information a little, and there is quite a lot of information accumulated!

Let me say in advance that the most convenient way to generate and submit reports is through special service.

Today we will partially try to do this: we will try to briefly and clearly talk about what kind of reporting must be submitted to an individual entrepreneur.

Individual entrepreneur reporting

Let me start, perhaps, with the fact that all the reporting that an individual entrepreneur must submit/keep can be divided into several groups for convenience. Basically, there are four of them:

1. Reporting on the taxation system used;
2. Reporting on other taxes (if necessary);
3. Reporting for employees (if there are any, of course);
4. Reporting on cash transactions (if there are cash transactions).

Now let's look at each of these four groups in more detail.

Individual entrepreneur reporting according to the taxation system used

Everything is simple here: what basic tax we pay is the declaration we submit. We combine two modes - which means we submit two declarations. Where do we rent? Of course, to the tax office. All information is in the following table:

Tax regime	Declaration (form)	Due dates
	4-NDFL	Compiled after receiving the first income, it must be submitted within 5 days after the expiration of a month from the date of receipt of this income (for new individual entrepreneurs)
	*
		Compiled for a year, must be submitted by April 30 of the following year.
Unified tax on imputed income (UTII)		Compiled for a quarter, must be submitted by the 20th day of the month following that quarter.
	There is no declaration	Doesn't give up
		Compiled for a year, must be submitted by March 31 of the following year.
		Compiled based on the results of the quarter before the 25th day of the month following this quarter

*And a little comment: Individual entrepreneur in general mode (OSNO) is a VAT payer, therefore he must report on this tax in addition to personal income tax. From January 1, 2019, entrepreneurs on the Unified Agricultural Tax also became obligated to pay VAT, so they will also be forced to submit this declaration. The rest of the taxation systems belong to special regimes that exempt from VAT, except for those transactions that are subject to mandatory taxation; accordingly, you only need to submit a declaration according to your regime.

When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be only one declaration, since there is simply no declaration under PSN.

We have already written about how to fill out declarations:

Each tax regime has its own KUDIR form. Let me remind you that KUDIR must be maintained without fail. There is no need to go to the tax office to certify it, this has long been canceled, but you should have it in your possession: printed, numbered and stitched. The form of the book depends on the tax regime:

You may need the following items to complete:

• (for combining modes);

Individual entrepreneur reports on other (additional) taxes

An individual entrepreneur can carry out a variety of activities, depending on this, he may have an obligation to pay and report on other taxes. This group of taxes includes:

• Land tax;
• Transport tax;

For these two taxes, only legal entities submit a declaration; individual entrepreneurs do not submit it: the tax office itself will calculate the tax and send a notification.

• Water tax - compiled based on the results of each quarter, must be submitted by the 20th day of the month following this quarter;

For individual entrepreneurs who work in the field of extraction of natural resources or use of wildlife / aquatic biological resources (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:

• Mineral extraction tax (abbreviated as severance tax) - is compiled for each month, it must be submitted by the end of the next month;
• Fees for the use of wildlife objects are submitted to the tax office, the deadline for submission is within 10 days from the date of receipt of such permission;
• Fees for the use of FBR facilities - here two types of reporting must be submitted to the tax office:
  • – also surrendered within 10 days from the date of receipt of such permission;
  • – surrendered before the 20th day of the month following the last month of validity of the received permit.
• Regular payments for the use of subsoil - submitted to the tax office, drawn up for the quarter, due date - no later than the last day of the month following this quarter.

Reporting of individual entrepreneurs with employees

If an individual entrepreneur works on his own, he simply pays insurance premiums for himself: a fixed amount and, if the amount of his income is more than 300 thousand. In this case, no reporting is required.

But if an entrepreneur has employees, then the volume of reporting that must be prepared and submitted to the appropriate authorities increases sharply. In 2019, documents are submitted to three places: the tax office, the Pension Fund and the Social Insurance Fund.

What and where to submit, we read in the article - here we have already discussed this issue in detail with links to document forms.

Individual entrepreneur reporting on cash transactions

Let me remind you once again that individual entrepreneurs who have operations related to the receipt/issuance/storage of funds must observe cash discipline. Moreover, compliance with cash discipline does not depend in any way on the tax payment regime used and the availability of a cash register.

Those who, as part of maintaining cash discipline, maintain these documents can find information about them and download the forms in the section. For example, this is relevant for fairly large individual entrepreneurs working in the trade sector and having several stores.

Relaxations in compliance with cash discipline for individual entrepreneurs do not apply to the payment of wages to employees in cash. If you pay your employees in cash, what are your obligations?

Service for maintaining and submitting reports for individual entrepreneurs

Eat useful service “My Business” for submitting reports via the Internet, accounting, etc.

With it, submitting reports is very simple, because the documents are filled out automatically, the calendar will always tell you when and what to submit, completed documents can be sent via the Internet. Saves a lot of time, effort and patience!

That's all. If you have questions, write in the comments.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by tax officials
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general 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

Reporting	Where to take it	Frequency of reporting and deadlines
VAT declaration	To the Federal Tax Service	The tax period for VAT is quarterly. Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments within 3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period. The deadlines and procedure for filing a declaration, as well as the deadlines for paying VAT, are established by the Tax Code of the Russian Federation: Article 163, Article 174.
Income tax return	To the Federal Tax Service	The income tax return is submitted quarterly. In 2017, the income tax return must be submitted: Organizations that make monthly advance payments for income tax are required to submit declarations monthly no later than 28th day of the month following the reporting month. The deadlines and procedure for filing a declaration, as well as the deadlines for paying advance payments and taxes are established in Articles 287 and 289 of the Tax Code of the Russian Federation.
Property tax declaration	To the Federal Tax Service	The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half a year and nine months of the calendar year. The reporting deadlines, the procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property taxes is regulated by the Tax Code of the Russian Federation: Article 386, Article 383.
Transport tax declaration	To the Federal Tax Service	The procedure and terms for payment of transport tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 357, Article 363.
Land tax declaration	To the Federal Tax Service	The procedure and deadlines for paying land tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 388, Article 397.
Form 6-NDFL	To the Federal Tax Service	The tax period for personal income tax is a calendar year. Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly. Form 6-NDFL must be submitted in 2017: The annual calculation in form 6-NDFL is due no later than April 1 of the year following the reporting period.
Unified calculation of insurance premiums	To the Federal Tax Service	A unified calculation of insurance premiums is submitted to the Federal Tax Service quarterly, starting from the first quarter of 2017: based on the results of the first quarter, half a year, nine months and a calendar year. All organizations that have employees submit reports. A single calculation of insurance premiums is submitted to the Federal Tax Service in 2017: This calculation has almost completely replaced reporting 4-FSS.
Form 2 - Personal income tax	To the Federal Tax Service	Personal income tax report according to form 2-NDFL is rented 1 (one) time per year. Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.* Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.* If the number of employees is more than 25 people, reporting is submitted electronically. If less than 25 - in paper form. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230.
Information on the average number of employees	To the Federal Tax Service	Organizations need to provide information on the average number of employees until January 20, 2017. Information is provided 1 (one) time per year.
Form 4-FSS	In the FSS	In 2016, all LLCs with employees on staff reported to the Social Insurance Fund based on the results of the quarter, half of the year, 9 months and a year. In 2017, the report on Form 4-FSS must be submitted once. The report on Form 4-FSS for 2016 is submitted: Instead of a report in Form 4-FSS, a Unified calculation of employee insurance contributions has been introduced, which must be submitted to the Federal Tax Service starting from the 1st quarter of 2017.
Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases	In the FSS	In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted quarterly to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund starting from the 1st quarter of 2017: Based on the results of 2016, such a calculation does not need to be provided, since it is submitted as part of Form 4-FSS (see above).
Confirmation of main activity	In the FSS	To confirm the main type of economic activity, the following documents are provided: Statement; Confirmation certificate; A copy of the explanatory note to the balance sheet for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.
Report on form RSV-1	To the Pension Fund	In 2017, a report in form RSV-1 must be submitted to the Pension Fund only 1 (one) time in 2016. Deadline for submitting RSV-1 for 2016: no later than 02/15/2017 in paper form; No later than 02/20/2017 in electronic form. In 2017, there is no need to submit quarterly reports in form RSV-1 to the Pension Fund. Instead of RSV-1, you need to submit a Unified Calculation of Insurance Contributions to the Federal Tax Service.
Reporting according to the SZM-M form	To the Pension Fund	Reporting to the Pension Fund of Russia in 2017 in the SZV-M form is submitted no later than the 15th day of the month following the reporting month.

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

Accounting statements in 2017 to the Federal Tax Service and Rosstat

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

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using 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 using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

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

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

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

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.

Reporting	Where to take it	Deadlines and reporting procedures
Declaration according to the simplified tax system	To the Federal Tax Service	The simplified taxation system declaration for 2016 must be submitted no later than March 31, 2017, either in paper or electronic form. The due date has been postponed to April 2, 2018, since if the last day of the deadline falls on a weekend and (or) non-working holiday, the deadline is considered to be the next working day. The procedure and deadline for submitting a declaration under the simplified tax system is established in Article 346.23 Tax Code of the Russian Federation. Tax for 2016 must be transferred to the budget by March 31, 2017. Deadline for payment of advance payments by the company using the simplified tax system: The deadlines for paying advance payments are established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

Currently, the state requires that a balance be submitted only once a year: on any suitable day from March 1 to March 31. Such deadlines for submitting the balance sheet are specified in both accounting (clause 2, article 18 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ) and tax legislation (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

NOTE! The balance sheet for owners and other interested parties can be submitted at any other frequency (Clause 4, Article 13 of Law No. 402-FZ). Tax authorities and statistics do not need to submit such reports.

The balance sheet can be submitted to the Federal Tax Service both electronically and on paper. But with reporting for 2019, the rules change.

And from June 1, 2019, the forms of the balance sheet and other accounting records changed (Order of the Ministry of Finance dated April 19, 2019 No. 61n). The key changes are:

• now reporting can only be prepared in thousand rubles, millions can no longer be used as a unit of measurement;
• OKVED in the header has been replaced by OKVED 2;
• The balance sheet must contain information about the auditing organization (auditor).

The auditor mark should only be given to those companies that are subject to mandatory audit. Tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they can request information on the organization in accordance with Art. 93 Tax Code of the Russian Federation.

More significant changes have occurred in Form 2. For more details, see.

If you fail to submit your report on time, punishment will inevitably come. Fortunately, its value does not depend on the balance sheet, as happens in the case of a late tax return.

If you do not send the balance to the tax authorities or do it with a delay, you will be fined 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation). Administrative punishment is also possible for officials under paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation in the amount of 300-500 rubles.

If the balance is not received by the statistical authorities, then the amount of punishment will be 10,000-20,000 rubles in case of a violation committed for the first time. for officials and 20,000-70,000 rubles. for legal entities (clause 1 of article 13.19 of the Code of Administrative Offenses of the Russian Federation). If the offense is repeated, the fines will increase respectively to 30,000-50,000 and 100,000-150,000 rubles. (clause 2 of article 13.19 of the Code of Administrative Offenses of the Russian Federation).

Typically the reporting period is one year. During this time, you need to draw up a balance sheet and submit it to all authorities within the established time frame.

But you can register and start working from any date within the calendar year, and then the reporting period will be shorter than traditional. At the same time, the deadline for preparing the balance sheet is usual: within 3 months after the end of the reporting period.

Another case is the liquidation of a company. For such a company, the reporting period ends with the date of entry into the Unified State Register of Legal Entities on liquidation (Article 17 of Law No. 402-FZ), and the same 3-month period applies for the preparation and submission of reports.

For more information about where the liquidation balance is submitted, read the material “Where to submit the liquidation balance sheet” .

An extended reporting period occurs when the decision to start a business is made at the end of the year and registration occurs after September 30 (for example, in October 2019). Then, according to paragraph 3 of Art. 15 of Law No. 402-FZ, the reporting period increases and lasts from October 1, 2019 to December 31, 2020. Such an increase does not affect the deadline established by law for submitting the balance sheet.

Results

Reports must be submitted no later than the deadlines established by law. Failure to submit a balance or delay in submitting it will result in penalties.