Deadlines for submission of reports for the 2nd quarter of 2018
The time period for which it is necessary to carry out the submission of reports relating to the 2nd quarter, in 2018 is 3 months - from May to July. Those companies that pay income tax will be required to submit to the FTS a declaration compiled from the beginning of the year on an accrual basis. VAT payers should also consider the 2 nd quarter as an independent period for which it is necessary to report. Employers who act as tax agents for employees are required to submit a report on the form 6-ndfl for April-June 2018. Section 1 of this form is filled with the cumulative total for the half year, and Section 2 will include information for the 2nd quarter.
On the contrary, "simplified" should report on their tax only at the end of the year. For USN intermediate reports or calculations for advances are not provided.
Reporting on premiums
In 2017, Russian taxpayers report to the Federal Tax Service.This applies to a single report on social, pension and health insurance. Also, the 4-FSS form is sent to the FSS, which is a report on the accrual and payment of contributions for injuries. Employers will have to provide the SZV-M form with personal information on a monthly basis to the Pension Fund. The deadline for submission is the 15th day of the month following the reporting period. However, information can be sent before the end of the current month if there is confidence in the immutability of the composition of employees and data about them.
For the 2 nd quarter of 2018, the form SZV-STAGE should not be submitted, since this report is provided at the end of the calendar year.
Legislation does not impose mandatory interim reporting. And the annual reporting should be ready within 3 months after the end of the calendar year, it has nothing to do with the period in question.
Deadlines for submission of reports in Russia in 2018
The reporting schedule for quarter 2 is given in the following table:
|Month||The name of the report and the period for which it is prepared||Deadline|
|May 2018||Provision of form SZV-M for April to the Pension Fund||May 15|
|June 2018||Provision of form SZV-M for May to the Pension Fund||June 15|
|July 2018||Provision of form SZV-M for June to the Pension Fund||July 16 (postponement taking into account the day off)|
|Invoicing log for the 2nd quarter||July 20|
|Form 4-FSS for six months||July 20 - on paper, July 25 - in electronic form|
|VAT declaration for the 2nd quarter||July 25|
|Calculation of insurance contributions to the tax inspectorate for the 1st half year||July 30|
|Calculation of advances on property tax||July 30|
|6-NDFL for 1 half year||July 31|
In the table below there are no deadlines for filing income tax returns. Companies working on the ESS provide them to the IFSN monthly or quarterly, depending on the chosen scheme. For those taxpayers who calculate the payment on a monthly basis on the basis of actually received profits, the deadline for filing the declaration is the 28th day of each month. Companies that calculate tax based on profits earned in the previous quarter must file a half-year return no later than July 30.
The greatest burden on accountants falls in April, since in addition to the last forms for the last year, you need to have time to submit reports for the 1st quarter.
Deadlines for reporting to the SP at the USN: the latest news
The simplified system is a convenient taxation model for entrepreneurs. It allows you to carry out various activities, while paying one main tax, and the number of reports is significantly reduced. The reporting that an entrepreneur must prepare is divided into the one that he sends as an employer and is handed over for himself. Responsibilities for the preparation of financial statements at the PI there.