Annual report on the simplified taxation system. The procedure and deadlines for submitting a tax return according to the USN
With regard to the declaration of the simplified tax system for 2017, the deadlines for submission to the IFTS are set Tax Code RF. Moreover, they are completely different for organizations (firms, enterprises) operating on a simplified system, and individual entrepreneurs on the simplified tax system. We are considering when it is necessary to have time to submit the annual reports on the simplified tax system for 2017 for each of the categories of simplified taxpayers and what will happen if you are late.
Who is obliged to submit the declaration
The final declaration on the simplified tax system for 2017 must be submitted by all legal entities and entrepreneurs working on the simplified tax system, and regardless of the object they have chosen:
1. Tax on income only.
2. Tax on income after deduction of expenses.
Moreover, even those payers who did not conduct any activity in 2017 must submit a zero tax return for 2017. Simply put, when the business was “frozen,” it stood idle. In particular, there were no account transactions.
The deadline for the submission of the USN declaration for 2017 is regulated by sub. 1 and 2 p. 1 of Art. 346.23 of the Tax Code of the Russian Federation. And let's say right away that there are no changes to these norms in 2017 and 2018. That is, the old rules apply.
When organizations rent
As a general rule, the deadline for filing the USN declaration for 2017 by organizations (legal entities) is no later than March 31 (subparagraph 1 of clause 1 of article 346.23 of the Tax Code of the Russian Federation). However, March 31, 2018 falls on Saturday - a day off. Therefore, according to the rules of the Tax Code of the Russian Federation, if the deadline falls on an official weekend or non-working day, then it is automatically subject to postponement. This is evidenced by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation.
So the 2018 deadlines tax return according to the simplified tax system for 2017 legal entities fall on April 2, 2018 inclusive. It will be Monday:
As you can see, simplified organizations in 2018 have one additional day to prepare and submit a declaration on the simplified taxation system for 2017 on time.
The declaration form for the simplified tax system, its electronic format and the rules for filling out are fixed by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / 99 (see "").
When they rent an individual entrepreneur
As for the individual entrepreneur, the deadlines for submitting the declaration under the simplified taxation system for 2017 have been shifted exactly 1 month later (subparagraph 2, clause 1 of article 346.23 of the Tax Code of the Russian Federation) - until April 30, 2018 inclusive. Although it will be Monday, it will be an official non-working day due to the following first May holidays.
As a result, the Tax Code of the Russian Federation rule on the postponement of the deadline also applies to the period for filing the IP declaration of the USN for 2017. It falls on May 03 - Thursday. This will be the first working day after the extended weekend in May:
Thus, entrepreneurs on simplified taxation in 2018 have two extra days to have time to prepare and submit the declaration for 2017. Let us remind you that businessmen do this at their place of residence.
The deadlines for submitting the declaration under the simplified tax system by legal entities and individual entrepreneurs are different. The law gives entrepreneurs on a simplified basis exactly 1 month more to fill out and submit this annual report... And interim declarations - based on the results of the quarters - are not handed over to individual entrepreneurs according to the simplified taxation system.
Special dates
Note that Article 346.23 of the Tax Code of the Russian Federation also identifies 2 special situations when simplified persons must submit a declaration under the simplified tax system at other times:
- upon termination of activity on the simplified tax system - no later than the 25th day of the month following the month of its termination (clause 2 of article 346.23 of the Tax Code of the Russian Federation);
- in case of loss of the right to the simplified tax system - no later than the 25th day of the month following the quarter in which this right was lost (clause 3 of article 346.23 of the Tax Code of the Russian Federation).
What threatens for missing the deadline
If the above deadlines for the delivery of the USN declaration for 2017 are not met, it means that a fine under clause 1 of Art. 119 of the Tax Code of the Russian Federation. This is at least 1000 rubles, even if the tax is paid in full to the budget. And in general, the inspectorate will collect from 5 to 30% of the tax amount not transferred to the treasury under the simplified tax system according to the declaration for each full or incomplete month starting out:
- from April 3, 2018 - in relation to legal entities;
- from May 4, 2018 - by entrepreneurs.
Another extremely undesirable measure that the management of the IFTS may take is the freezing of bank accounts, including the movement of electronic payments (clause 3 of article 76 of the Tax Code of the Russian Federation). There is a reason when the delay in filing a declaration is 10 business days or more. That is, the inspectors never saw it:
- by April 17, 2018 - from the organization;
- by May 21, 2018 - from individual entrepreneurs.
The IFTS must cancel the suspension of transactions on accounts no later than one business day following the day when the simplified person finally submitted the declaration (paragraph 2, clause 3, clause 11, article 76 of the Tax Code of the Russian Federation).
According to the clarifications of the Ministry of Finance dated October 7, 2011 No. 03-02-08 / 108, administrative penalty for individual entrepreneurs under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation for a late submitted declaration of the USN is not imposed. He threatens only the officials of the organization - the head, the accountant, etc.
For many entrepreneurs who have registered as an individual entrepreneur or LLC and have chosen the simplified tax system, the question arises: what papers (reports, declarations, calculations, etc.) and when should I submit? Requirements are constantly changing, we will try to figure out what and when to take to simplified people in 2019.
Questions of this nature and many others, businessmen have long been accustomed to solving in this service, try to minimize risks and save time.
STS reporting to the tax office
Let's start with the very declarations on the simplified tax system which is filled in for last year... Its deadline for an LLC and an individual entrepreneur is different: for legal entities it is March 31, for an individual entrepreneur - the deadline is a month longer, that is, April 30. Before that date, you must submit the declaration in paper form in person (or through a representative), by mail or in electronic format. It is not recommended to delay with this until the last day - you may be late, and through no fault of your own.
What else are we handing over? Declarations for other taxes:
- for transport and land they must be handed over before February 1. The requirement applies only to organizations, as they calculate the tax themselves. The format of delivery of the document - paper or electronic - can be selected. Individual entrepreneurs are individuals, so the inspectorate considers these taxes for them.
- declaration on UTII- relevant for those who combine two special regimes and, accordingly, must submit two declarations - both for simplified taxation and for UTII. The declaration is filled in quarterly, the form of delivery can also be selected, the deadlines are set for January 20th, April, July and October.
- if you are recognized as a property tax payer(from which tax is now paid from cadastral value), then within 30 days after the end of the quarter, you need to submit a tax calculation (since advance payments are paid for tax). This requirement is also relevant only for legal entities, since LLCs must calculate the tax themselves.
- VAT return it is necessary to fill in only those who are its payers. Yes, the simplified version provides for exemption from VAT, but there are individual cases when it is still required to pay it, which means that you need to report. The deadline is set for the 25th of the month following the ended quarter (January, April, July and October, respectively). The declaration is handed over only in in electronic format.
As for the information related to the existing staff?
Before January 20, the inspectorate must submit data on average headcount... For organizations, this requirement is mandatory, with individual entrepreneurs the situation is somewhat different. If you are an individual entrepreneur with employees - you also hand over, if they are not there - you do not need to hand over. But there are times when you do not have employees now, but you attracted them for a certain period of the year, for example, 2-3 months. In this case, the information must be submitted, even if the figure is rounded to zero. If the tax authorities have any questions, then on your part you just need to prepare an explanation.
Those who play the role of tax agents and withhold personal income tax from their employees need to submit two more documents: a certificate (before April 1) and a message about the impossibility of withholding personal income tax, if there are such facts (before March 1). In addition, you must also take 6-NDFL - a month after the end of the quarter is given to submit the report, and the annual report must be submitted by April 1.
Since 2017, employers quarterly report to the tax office on insurance premiums - they pass. The deadline for its delivery is set on the 30th day of the month following the ended period.
If the number of employees exceeds 25 people, you have the obligation to submit these forms in electronic format.
For organizations applying the simplified tax system, you need to submit it to the tax annual financial statements. The deadline is set for March 31 (three months after the end of the reporting period).
STS reporting to funds
Three reports must be submitted to the funds:, and SZV-STAZH with a generalizing form EFA-1 (data on the number of employees). 4-FSS is submitted quarterly, SZV-M - monthly, and information about insurance experience- annually. The dates are set as follows:
- 4-FSS in paper format must be submitted by the 20th day of the month following the ended quarter, in electronic format - by the 25th day of the same month.
- RSV-1 in paper version must be submitted by the 15th day of the month following the quarter, in e-mail - by the 20th.
- SZV-M should be handed over before the 15th day of the month following the reporting one.
Information on the insurance experience must be submitted by March 1 of the next year, that is, for 2017 this report must be submitted by March 1, 2018.
When these dates fall on the weekend, they are also carried over to the next day - Monday. Note the very important point: since 2015, the requirements for the submission of these documents by electronic means have changed. The report is submitted to the Social Insurance Fund in electronic format, if the number exceeds 25 people, in Pension Fund- equal to 25 or more. If there are fewer employees, then you can choose the form of delivery.
All LLCs and individual entrepreneurs who are registered as an employer are reported, even if you worked in reporting period by oneself. Individual entrepreneurs without workers who pay a fixed rate of contributions for themselves do not need to hand over anything.
What other documents need to be submitted to government agencies
These documents include reporting to Rosprirodnadzor and statistics bodies.
Rosprirodnadzor submits a declaration of payment for negative impact on the environment- this should be done only when, according to the law, you are recognized as a payer of the environmental fee. The declaration must be submitted before March 10 of the year that follows the expired period. If the specified date falls on a weekend, then the deadline for submitting the report is not transferred to the next working day. The report will need to be submitted on the last working day, i.e. 7.03. The new type of report must be submitted in electronic format, certified by an electronic signature. In a paper version, this declaration can be accepted by those who, firstly, do not have electronic signature, secondly, the annual fee for a negative impact on the environment is equal to or less than 25 thousand rubles, and thirdly, there is no Internet connection due to technical problems.
What are we submitting to statistics? Firstly, LLC on the simplified tax system must submit financial statements to the statistical authorities. The deadline is March 31st. Secondly, LLC and individual entrepreneur on a simplified basis must submit special statistical reports:
- Form No. PM is submitted by small businesses (no later than the 29th day of the month following the reporting quarter);
- Form No. MP (micro) is handed over by micro-enterprises, except for those employed in agriculture(the form is annual, it must be submitted by February 5);
- Form No. 1-IP is filled out by individual entrepreneurs who are not employed in agriculture (the form is also filled in one year in advance, to be submitted by March 2).
For some types of activity (trade, agriculture) Rosstat provides special forms of statistical observation.
Statistical reporting should not be submitted to everyone, but only to those LLCs and individual entrepreneurs that were in the sample of the territorial statistics body. You should receive a corresponding official request from the statistical office. To know for sure whether you will need to submit something to the statistics authorities this year or not, it is best to contact the territorial authorities at the place of registration. Information about those included in the sample can also be found on the Rosstat website.
The reporting of companies and individual entrepreneurs using a simplified taxation system is somewhat different from the reports submitted by enterprises operating on OSNO. Simplified people do not pay income tax, in most situations - VAT and property tax. And these features affect the package of mandatory reports. Let's figure out what forms are included in STS reporting in 2018, having formed the given information, for ease of perception, a table contains a list of reports that must be submitted by simplified documents to the controlling authorities within the specified time frame.
LLC reports on the USN in 2018: table
According to the results of activities for the year, companies pass on the simplified tax system annual balance with the necessary attachments, a simplified tax declaration, are reported on the income of employees, their average headcount and retirement experience. The quarterly reporting of LLC on the USN in 2018 is made up of 6-NDFL reports, calculations of insurance premiums to the IFTS and FSS. On a monthly basis, it is necessary to submit SZV-M reports to the Pension Fund.
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Form features |
Report submission deadline |
Representative body |
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for half a year |
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Declaration on the simplified taxation system for 2018 |
Submitted in accordance with paragraph 1 of Art. 346.23 of the Tax Code of the Russian Federation |
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Financial statements for the year |
According to Art. 13, 18 of the Law of 06.12.2011 No. 402-FZ and Art. 23 of the Tax Code of the Russian Federation |
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Quarterly form (clause 2 of article 230 of the Tax Code) |
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References 2-NDFL |
Annual reporting of the income of each employee and individuals interacting with the company (clause 2 of article 230 of the Tax Code). The due date depends on the sign of the certificate indicating the fact of tax withholding (sign 1 - personal income tax withheld, sign 2 - tax is charged, but not withheld). |
03/01/2019 (feature 2) 04/01/2019 (feature 1) |
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Quarterly report, combining the amount of deductions for insurance premiums (clause 7 of article 431 of the Tax Code) in the Pension Fund of the Russian Federation, FFOMS, FSS (for temporary disability and maternity) |
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Information about the average headcount |
Annual form (clause 3 of article 80 of the Tax Code of the Russian Federation) |
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The quarterly form is submitted by the 20th day of the month after the reporting quarter, if the report is drawn up on paper, and by the 25th, if sent electronically |
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Monthly form (clause 2.2 of article 11 of the law "On accounting in the OPS system" dated 01.04.1996 No. 27-FZ) |
Submitted monthly no later than the 15th day of the month following the reporting one. |
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Annual report on the retirement experience of employees (clause 2 of article 11 of the law "On personnel accounting in the OPS system" dated 01.04.1996 No. 27-FZ) |
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Reporting of individual entrepreneurs on the simplified tax system in 2018
Significantly fewer reporting forms are submitted by an entrepreneur who works "in one person", that is, without hired personnel - he only submits a declaration on single tax which is also a calculation. It makes life easier for individual entrepreneurs on the simplified tax system, exemption from accounting and reporting to the IFTS. Filling out the declaration by a businessman is carried out on the basis of tax register data (KUDiR). A declaration is submitted to the IFTS by entrepreneurs no later than April 30 of the year following the reporting year.
Entrepreneurs with a staff of hired employees are required to submit to the regulatory authorities a package of mandatory reports, almost equal to the volume presented by the simplified enterprise (except for accounting). We list all the main forms that an entrepreneur and employees must submit to the regulatory authorities within the prescribed time frame:
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Report submission deadline |
Representative body |
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for half a year |
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Declaration on the simplified taxation system for 2018 |
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03/01/2019 (feature 2) 04/01/2019 (feature 1) |
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Calculation of insurance premiums |
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Calculation of contributions for "injuries" (4-FSS) |
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Monthly until the 15th day of the next month |
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By general rules the submission deadline is adjusted if falls on a weekend or holidays- is shifted to the next working day following it.
Organizations and entrepreneurs on a simplified taxation system ( STS) besides single tax declaration must submit a few more reports to various funds. Let's consider carefully what kind of documents they are, where and in what time frame they must be submitted.
1. Declaration on the single tax
Tax declaration must be submitted to tax office always and even in the absence of income. Declaration form, electronic format and filling procedure approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / 99 .
Deadlines for submitting a declaration to the tax office for organizations at the place of registration no later than March 31, for entrepreneurs at the place of residence no later than April 30 (clause 1 of Art. 346.23 of the Tax Code of the Russian Federation ).
In case of loss of the right to use STS the declaration must be submitted no later than the 25th day of the month following the quarter in which this right was lost. The deadlines are the same for both companies and SP.
In the event of the termination of the activities in respect of which the simplified system taxation, the tax office shall be notified within 15 working days. And the single tax declaration is submitted no later than 25th day of the month following the one in which the activity on STS was discontinued ( Art. 346.23 of the Tax Code of the Russian Federation ).
2. Accounting statements
A simplified form of accounting statements can be used by organizations for STS (Appendix No. 5 to the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n ). Financial statements for 2016 must be completed until March 31, 2017 years inclusive, not only in IFTS, but also statistics authorities... Compilation of interim reporting during the year is not required, but it can be drawn up by the decision of the owners "for themselves".
3. Reporting on employee income
If there are employees, reporting is submitted to IFTS, FSS and FIU.
The following are submitted to the tax office:
- form 6-NDFL;
- 2-NDFL certificates;
- calculation of insurance premiums
- information on the average number of employees
Form 6-NDFL surrendered in case of accrual of income taxed with personal income tax. If such accruals and payments were not made, then there is no need to submit the 6-NDFL form ( letter of the Federal Tax Service of Russia dated 04.05.2016 No. BS-4-11 / 7928 ). In the latter case, it is enough to submit a letter to the Federal Tax Service Inspectorate stating that the organization or entrepreneur is not tax agent... More than late 10 days can have serious consequences: inspectors of the Federal Tax Service Inspectorate can block the current account.
Form 6-NDFL and the rules for filling it out are governed by by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450 .
The form must be submitted no later than the last day of April, July and October, as well as April 1 of the next year ( par. 3 p. 2 art. 230 of the Tax Code of the Russian Federation ).
Terms of delivery of 6-NDFL in 2017:
- for the 1st quarter - no later than May 2 (April 30 - Sunday, May 1 - non-working Spring and Labor Day);
- for half a year - no later than July 31;
- for 9 months - no later than October 31;
- per year - no later than April 2, 2018 (April 1 - Sunday).
Help on the form 2-NDFL for each employee ( Order of the Federal Tax Service dated 30.10.2015 No. ММВ-7-11 / 485 ).
The deadline for submitting the 2-NDFL certificates is April 1. In 2017, it falls on a day off. Therefore, the expiration date will be April 3 ( clause 7 of Art. 6.1 of the Tax Code of the Russian Federation ). In the event that an organization or an entrepreneur could not withhold personal income tax for 2016 from employee benefits, it is necessary to submit to the INFS certificates with attribute 2. The deadline for submitting such a certificate is March 1.
Single payment of contributions must contain information about pension, medical and social contributions in case of illness and maternity for employee benefits ( FTS of Russia dated October 10, 2016 No. ММВ-7-11 / 551 ). Must be submitted no later than the 30th day of the calendar month following the reporting period. If this day is a day off, the calculation should be submitted on the next working day following it.
Information about the average number of employees served regardless of whether there is wage-earners or not ( Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174 ) no later than January 20 of the following year.
4. Reporting to the FIU and FSS
V Pension Fund surrender:
- SZV-M
- SZV-STAGE
Insured persons report on form SZV-M must be submitted monthly no later than the 15th day of each month in paper or electronic form ( Resolution of the PFR Board dated 01.02.2016 No. 83p) ... If the last day fell on a weekend or holiday, then SZV-M surrenders on the next working day following it ( letter from the Pension Fund of Russia dated 28.12.2016 No. 08-19 / 19045). For example, a report for March can be submitted on April 17th.
Organizations and individual entrepreneurs on the simplified tax system at the end of 2017 will pass a new one for the first time report on the work experience of employees in the SZV-STAGE form (Resolution of the PFR Board dated January 11, 2017 No. 3p ), which must be submitted by March 1, 2018.
Social Insurance Fund
V Social Insurance Fund it is necessary to submit the calculation of the injury contributions according to the form 4-FSS (Order of the FSS of Russia dated September 26, 2016 No. 381 ) on a quarterly basis no later than the 20th day of the month following the reporting period, and in electronic form - no later than the 25th day.
Reporting under the simplified tax system. Completion dates in 2017
| Report title | Deadline for delivery | Document Approving the Report | At what number of employees should the report be submitted electronically |
|---|---|---|---|
| REPORTING FOR STS IN 2017 IN THE IFTS | |||
| Declaration on the simplified tax system | At the end of 2016, organizations submit a declaration on March 31, 2017, individual entrepreneurs - on May 2, 2017 (postponed from April 30) | Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / 99 | Organizations and individual entrepreneurs can submit a declaration both on paper and in electronic form. The limitation on the number of them does not apply |
| Help 2-NDFL | For 2016, a certificate with the sign "1" is submitted before March 1, 2017, with the sign "2" - until April 3, 2017 | Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / 485 | Over 25 people |
| Calculation of 6-NDFL | For 2016 - April 3, 2017 For the 1st quarter of 2017 - May 2, 2017 For the half of 2017 - July 31, 2017 For 9 months of 2017 - October 31, 2017 |
Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450 | Over 25 people |
| Single calculation of insurance premiums | For the 1st quarter - May 2, 2017 For half a year - July 31 of the year For 9 months - October 30, 2017 |
Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 511 | Over 25 people |
| Information about the number of employees | At the end of 2016 - no later than January 20 | Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174 | No limits |
| Financial statements | At the end of 2016 - no later than March 31, 2017 | Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n | No limits |
| STATEMENT OF STATEMENT IN 2017 IN PFR | |||
| SZV-M | December 2016 - January 16 January 2017 - February 15 For February 2017 - March 15 For March 2017 - April 17 April 2017 - May 15 May 2017 - June 15 June 2017 - July 17 July 2017 - August 15 For August 2017 - September 15 For September 2017 - October 16 For October 2017 - November 15 For November 2017 - December 15 |
Resolution of the PFR Board dated 01.02.2016 No. 83p | 25 people and more |
| REPORTING FOR STS IN 2017 IN FSS | |||
| Form 4-FSS | For 2016 on paper - January 20, 2017, in electronic form - January 25, 2017 For the 1st quarter of 2017 on paper - April 20, 2017, in electronic form - April 25, 2017 For the 2nd quarter of 2017 (half a year) on paper - July 20, 2017, in electronic form - July 25, 2017 For the 3rd quarter of 2017 (9 months) on paper - October 20, 2017, in electronic form - October 25, 2017 |
Order of the FSS of Russia dated September 26, 2016 No. 381 | Over 25 people |
Small businesses (LLC on the simplified taxation system, if the revenue for the previous year does not exceed 800 million rubles) conduct Accounting in a simplified form. But this is a voluntary matter - you can keep records in general order if it is more convenient for the company's accountant.
List of documents of simplified reporting of LLC on the simplified taxation system at the end of the year
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Document |
Deadline |
Where to take |
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Book of expenses and income (KUDiR) |
approved By order of the Ministry of Finance N 135n |
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Form1 (approved by Order of the Ministry of Finance N 66n) |
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Profit and Loss Statement - Statement of financial results |
Form 2 (approved by Order of the Ministry of Finance N 66n) |
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Employee count report |
Form approved By order of the Federal Tax Service No. MM-3-25 / [email protected] |
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Declaration |
New form approved By order of the Federal Tax Service dated 26.02.16 N ММВ-7-3 / [email protected] |
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Explanatory note to the annual report |
Free form (provided voluntarily if necessary) |
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Personal income statement faces |
Form 2-NDFL (approved by Order of the Federal Tax Service N ММВ-7-11 / [email protected]) |
In addition to the final reporting, LLC on the USN quarterly submit information to the FSS, PFR, MHIF.