3rd quarter earnings timing. Accounting info. Reporting to funds

For many business representatives, submitting a single simplified declaration for the 3rd quarter of 2017 is a rather convenient solution. We'll tell you about this reporting form and who it will help avoid problems with the tax authorities. Moreover, the deadline for its delivery for the 3rd quarter of 2017 is very close.

Which form to use

The current form of the unified simplified declaration for the 3rd quarter of 2017 (also – EUD) was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n:

Interestingly, there have been no changes to this form since 2007. Therefore, the EUD has not lost its relevance. The only thing: instead of the OKATO code, you need to enter the OKTMO code.

You can download this report form for the 3rd quarter of 2017 from our website using the following.

The right to submit such reports is not affected by whether an enterprise or individual entrepreneur pays one or more taxes to the budget.

Conditions and deadline

To be precise, they submit a single simplified declaration not for the 3rd quarter of 2017, but for all 9 months of this period, but as of the 3rd quarter.

This report can be submitted if there are 2 conditions, which are named in paragraph 2 of Art. 80 Tax Code of the Russian Federation. If in the first 9 months of 2017 the company or merchant in any tax system or special regime did not have:

Movement of money through bank accounts/at the cash desk.
Objects of taxation.

The deadline for submitting a single simplified declaration for the 3rd quarter of 2017 is October 20, 2017 inclusive:

The single simplified declaration must be sent to the following place:

residence of an individual (IP);
location of the enterprise.

You can choose: submit the EUD or zero reports for the relevant taxes.

Delivery form

You can submit a single simplified declaration to the Federal Tax Service for the 3rd quarter of 2017:

in paper form (letter of the Federal Tax Service dated April 4, 2014 No. GD-4-3/6132);
in electronic form (requirements for the proper format are contained in the order of the Federal Tax Service dated August 20, 2007 No. MM-3-13/495).

During 2019, you need to submit your VAT return three times. Including for the second quarter - no later than July 25, and for the third quarter - until October 25. The declaration changed in March 2019, and the form has remained unchanged since then. We will tell you who, when and where should submit the declaration, what the consequences of failure to submit the document are, and we will give an example of how to fill it out.

Who submits a VAT return and how?

All value added tax payers submit this declaration. It is also submitted by VAT non-payers who issued a VAT invoice in the past quarter, and by tax agents who received or issued invoices as intermediaries, even if they work in special modes.

All these categories submit the declaration electronically. If you submit a document on paper, the tax office will consider this tantamount to failure to submit a return. On paper, the document can only be handed over to the defaulter - the tax agent.

Where and when do we submit the declaration?

The declaration is submitted within 25 days after the end of the quarter. In 2019, the deadlines are as follows:

for the 1st quarter - until April 25;
for the 2nd quarter - until July 25;
for the 3rd quarter - until October 25;
for the 4th quarter - until January 25, 2020.

Declarations are sent to the Federal Tax Service at the location of the parent organization or place of residence of the individual entrepreneur. For separate divisions, there is no need to generate a separate report and send it to the tax office.

Responsibility for failure to submit a declaration

For late filing of a return, the tax office may hold a company or entrepreneur liable. First of all, this is a fine: its amount will be 5% of the tax payable. The fine is imposed for each full or partial month, starting from the last deadline for submitting the declaration. The fine will not exceed 30% of the tax amount, but will not fall below 1000 rubles.

That is, for being late with the declaration you will pay 1000 rubles or more. Most likely, a fine will be imposed even if the zero declaration is sent untimely. There is no consensus on this issue, but in practice the tax service fines for late payments, and the courts support it. Although there are also opposite court decisions, when companies that are late with “zero” are exempt from fines, there are fewer of them.

Also, the Federal Tax Service may block a current account for failure to submit a declaration 10 working days after the deadline for submitting the document.

Deductions in the declaration

Deductions help reduce your tax bill. There are several types of VAT deductions, they are listed in Art. 171 Tax Code of the Russian Federation. Since the beginning of 2017, deductions for capital construction have been reflected in the VAT return. This is done in section 3, line 125. The declaration had a line for these deductions until 2015, then it was removed, and since 2017 it has been returned to collect data for analytics.

The average percentage of deductions in the country is 88.06%. In practice, tax authorities focus not on all-Russian, but on regional indicators. Check them on the Federal Tax Service website. Nothing prevents you from taking a larger deduction if there is a reason to do so. But if a company’s deductions do not correspond to the average deductions in the region, inspectors can call “on the carpet” and schedule inspections - even on-site inspections.

What sections does the declaration consist of?

The radio includes a title page and 12 sections. Figure out which sections you need to fill out. If filling out the declaration raises many questions and difficulties, seek help from an experienced accountant or keep an accountant, who will generate all the reports and check them before sending them to the tax office and funds. This is relevant for most VAT payers and intermediaries who send the document to the tax office only in electronic form.

Filling out the declaration: the title page and 1 section are filled out by all VAT payers;

Section 2 is filled out by tax agents separately for each company for which there are tax agent responsibilities;
Section 3 - to indicate the tax base and tax payable at non-zero rates;
Sections 4, 5 and 6 are completed by exporters;
Section 7 - for companies that carried out VAT-free transactions in the previous quarter;
Section 8 is the purchase ledger data;
Section 9 - sales book data;
Section 10 for intermediaries - you need to provide information from the journal of issued invoices;
Section 11 for intermediaries - information from the log of received invoices;
Section 12 is filled out by simplifiers and UTII payers who issue VAT invoices.

Instructions for filling

Here is a sample of filling out a declaration for Romashka LLC - this is a micro-enterprise with two employees at OSNO, the main activity is wholesale trade. The organization fills out only part of the sections of the declaration:

“Romashka” does not lease state property, so it does not fill out section 2;
does not apply a 0% tax rate, therefore does not complete sections 4, 5 and 6;
does not deal with operations that are not subject to taxation or are carried out outside the territory of Russia, and also does not make an advance payment for the supply of goods with a production cycle of more than six months, therefore does not fill out section 7.

On the title page we indicate the INN and KPP, tax authority code, reporting year 2019 and reporting period - “22” for the 2nd quarter and “23” for the 3rd quarter. We write the name of the organization in full, indicate the OKVED code, telephone number, number of sheets in the declaration and details of the director or entrepreneur.

In section 1 we indicate the OKTMO code, the budget classification code and the amount of tax payable to the budget.

In section 3, we calculate the amount of tax payable: we enter the amounts of the tax base and tax at the appropriate interest rate.

Sections 8 and 9 are information from the Purchase and Sales Books about transactions for the quarter. To generate these sections of the Declaration, the company will have to install an accounting program or register in a web service, because taxpayers who fill out and submit these sections as part of the declaration have the right to submit it only in electronic form.

Easily prepare and submit your VAT return online using the online service. The declaration is generated automatically based on accounting and is checked before sending. Get rid of the routine, submit reports and benefit from the support of our service experts. For the first month, new users use the service for free. For new LLCs, the gift is 3 free months of work and reporting.

arrears of VAT and penalties due to the unreasonable application of VAT deductions for unrealistic transactions.

Decision: The claim was rejected because the invoices contain false information, were signed by unidentified persons and do not reflect real financial and economic transactions with the counterparty, which did not have personnel, equipment, the turnover of funds on the account was of a transit nature, taxable

Circumstances: Disputed

By decision, the company was held liable in the form of a fine, it was asked to pay the amounts of arrears for VAT and income tax, fines, and penalties.

Decision: The claim was denied, since the company sold real estate to an interdependent party, and it was established that he understated the proceeds from the sale of real estate.

Circumstances: By

As a result of the audit, decisions were made to refuse to bring the company to tax liability, to refuse VAT reimbursement for the purchase of a herbicide (bazagran), since VAT deductions for the transaction with the counterparty were inflated, documents were presented that did not reflect real business transactions.

Decision: The request was denied, since the tax authority

All judicial practice on this topic »

Personal Income Tax (Personal Income Tax, Income Tax)

Unified tax on imputed income (UTII)

Procedure for paying insurance premiums

In this material, the reader will find deadlines for submitting reports for the 3rd quarter of 2016 for individual entrepreneurs and organizations.

Let us remind you that according to the tax calendar for 2016-2017, for the specified period, policyholders and taxpayers, in accordance with the current legislation of the Russian Federation, must submit reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

It should be noted that some reports for the specified period are submitted within a time frame depending on the method of reporting: electronically or in paper form.

Also, before giving specific deadlines for submitting reports for the 3rd quarter of 2016, let us remind you that if the deadline falls on a weekend or holiday, it is postponed to the next working day following the weekend.

What reports are submitted for the 3rd quarter of 2016?

Employers and insurers are required to submit the following reports for the third quarter of 2016:

UTII declaration - for individual entrepreneurs and organizations working on this taxation system. Download . Question related to submitting a zero declaration for UTII;
VAT declaration for VAT payers. Instructions for filling out and form;
6-NDFL for employers. Instructions for filling, sample and form;
RSV-1 for employers. Can be downloaded on this page;
4-FSS for employers. Details and ;
SZV-M for employers. Nuances of filling out the form;

Explanations

If the average number of employees is less than the established limit for filing reports exclusively in electronic form, then the person has the right to choose the form and method of reporting at his own discretion.

As a general rule, filing a VAT return must be done exclusively electronically. The only exception is the case when this report is submitted by a tax agent who does not pay VAT. That is, when an individual entrepreneur or organization is exempt from paying VAT, according to Art. 145 of the Tax Code of the Russian Federation or applies a special tax regime. In this situation, the return can be filed either in paper or electronic form, at the discretion of the taxpayer.

Reporting for the 3rd quarter of 2017, its composition and timing depend on the tax regime applied by the taxpayer and the characteristics of the activity. In this material, we consider the main modes and what and when will definitely need to be passed within the framework of each of them, and what may need to be passed additionally under certain circumstances of economic life.

General taxation system: submission of reports for the third quarter of 2017

The OSN can submit monthly, quarterly reports (for example, quarterly VAT) and reports for which the reporting period is a quarter and the tax year is a year. That is, the last of the listed types of reports will be characterized by the fact that, in essence, these are not reports for the 3rd quarter, but reports for 9 months.

For convenience, we have collected the main reporting and deadlines for submission in a table for 2017, 3rd quarter:

Tax	What report	Period	Deadline
Income tax, quarterly (according to clause 3 of Article 286 of the Tax Code of the Russian Federation)	Declaration	9 months of 2017	Until October 30, 2017 inclusive
Income tax, monthly (for those who pay the budget based on actual profits and are not specifically mentioned in paragraph 3 of Article 286 of the Tax Code of the Russian Federation)	Declaration	July 2017	Until August 28, 2017 inclusive
	Declaration	August 2017	Until September 28, 2017 inclusive
	Declaration	September 2017	Until October 30, 2017 inclusive
	Declaration	3rd quarter 2017	Until October 25, 2017 inclusive
	Invoice journal	3rd quarter 2017	Until October 20, 2017 inclusive
	Calculation of 6-NDFL	9 months of 2017	Until October 31, 2017 inclusive
Property tax	Calculation of advance payments ( IMPORTANT! For rent if the reporting period quarter is established by law at the level of a constituent entity of the Russian Federation)	9 months of 2017	Until October 30, 2017 inclusive

NOTE! Individual entrepreneurs submit approximately the same set of reports to the OSN for the 3rd quarter of 2017 as a legal entity, but with the exception of the profit declaration and property settlements.

In addition to the reports that have always been submitted to the Federal Tax Service, since 2017 a new consolidated calculation of contributions to salary funds has also been provided there. A single calculation of contributions is submitted quarterly, with a deadline of the 30th day of the month following the quarter for which they are reporting. That is, the declaration for the 3rd quarter on salary contributions must be submitted by October 30, 2017 inclusive to all taxpayers who paid income to employees during this period.

How to fill out the ERSV for 9 months of 2017 , find out .

Special tax regimes - submission of reports for enterprises and individual entrepreneurs

If a taxpayer works under a special tax regime, the composition of his reporting for the 3rd quarter has nuances. We also presented the main ones in a convenient tabular form:

Mode	Tax	What report	Reporting period	Deadlines for submitting the report for the 3rd quarter
	Tax under simplified tax system	Declaration		Doesn't give up
		Calculation of 6-NDFL	9 months of 2017	Until October 31, 2017 inclusive
		Declaration	3rd quarter 2017	Until October 20, 2017 inclusive
		Calculation of 6-NDFL	9 months of 2017	Until October 31, 2017 inclusive
		Declaration		Doesn't give up
		Calculation of 6-NDFL	9 months of 2017	Until October 31, 2017 inclusive

The tables above list the main taxes that must be reported by payers applying one or another tax regime. In addition to the main ones, there are also specific taxes and fees, reports on which are provided if an enterprise or individual entrepreneur is a payer of this type of tax (fee).

Special taxes

For most special taxes, the reporting period is a year, so only for the results of the 3rd quarter of 2017 there is no need to submit reports. What kind of calculations these can be and how often they should be reported, see the table:

Tax (fee)	What report	Reporting period	Submission of reports for the 3rd quarter	A comment
Transport tax	Declaration		Doesn't give up
Water tax	Declaration	3rd quarter 2017	Until October 20, 2017 inclusive
Land tax	Declaration		Doesn't give up	Only legal entities report and for the year
Environmental fee and pollution fee (garbage tax)			Don't give up	In fact, calculations for these fees are not 100 percent tax payments and are submitted not to the Federal Tax Service, but to the bodies of Rosprirodnadzor. See details .
	Declaration	Depends on the type of excise tax	Rent depending on the type of excise duty	Find details about the deadlines for paying and submitting reports on excise taxes. .

For those taxes for which there was no object of taxation in the reporting period, subject to certain conditions, the standard submission of reports for the 3rd quarter of 2017 can be replaced by the submission of a single simplified declaration (SUD). The quarterly EUD is submitted no later than the 20th day of the month following the quarter for which we are reporting (that is, for the 3rd quarter - before October 20, 2017).

Read about the nuances associated with EUD .

What codes to indicate in the declaration in the tax period 3rd quarter

Which code to indicate in a particular declaration depends on the tax for which the declaration is submitted and on the period. For different declarations, codes can be set by different orders of the Federal Tax Service. We have collected codes used in general cases in a cheat sheet (in it you will also find codes for the period 3rd quarter / 9 months)

Tax	Period	Note
VAT (monthly)







	September



VAT (quarterly)	1st quarter	Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@
	2nd quarter
	3rd quarter
	4th quarter
Income tax (monthly throughout the year, on a cumulative basis)



	5 months
	6 months
	7 months
	8 months
	9 months
	10 months
	11 months
	12 months (year)
Income tax (quarterly throughout the year, on a cumulative basis)	1st quarter	Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@
	1st half of the year
	9 months

Property tax - calculation of advances	1st quarter	Order of the Federal Tax Service dated November 24, 2011 No. ММВ-7-11/895 Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@ (based on the results of 2017) Letter No. BS-4-21/12076 of the Federal Tax Service of Russia dated June 23, 2017 states that for the reporting periods of 2017, tax calculations for advance payments can be submitted in the form approved by one of the above orders (at the taxpayer’s choice)
	1st half of the year
	9 months
Property tax - annual return
Declaration according to the simplified tax system		Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@
Declaration on UTII	1st quarter	Order of the Federal Tax Service dated July 4, 2014 No. ММВ-7-3/353@
	2nd quarter
	3rd quarter
	4th quarter
Calculation of 6-NDFL	1st quarter	Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@
	1st half of the year
	9 months

Unified calculation of insurance premiums	1st quarter	Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@
	1st half of the year
	9 months

NOTE! For those taxpayers who:

ceases its activities,
is being reorganized,
reports as a consolidated group,

There are separate special codes that must be indicated in the relevant declarations. You can clarify them in the orders of the Federal Tax Service, according to which the “regular” codes are given in our table.

If your company is subject to liquidation or reorganization, find out useful information on drawing up 6-NDFL.

What financial statements are submitted for the 3rd quarter?

In 2017, there is no requirement to submit quarterly accounting forms to the Federal Tax Service. The legislation, both accounting and tax, establishes the obligation to submit a set of accounting reporting forms for the entire year.

There are several exceptions to this rule:

State employees still report quarterly. At the same time, we remember that budgetary institutions report to the founder, and not to the Federal Tax Service.
Taxpayers who cease their activities during the year generate reports on the date of entry into the registration register about the termination of activities (liquidation) and submit them within 3 months after this date.
Taxpayers who began their activities during the reporting year (later than January 1) generate and submit a report for the period from the registration date to December 31. However, the deadline for submitting such a report does not differ from the standard deadline for submitting annual accounting reports.

More information about the deadlines and procedure for submitting accounting reports can be found in the article .

Accounting reports are submitted to the State Statistics Committee in a similar manner.

IMPORTANT! In addition to the traditional balance sheet and financial results, enterprises that are not classified as small businesses or included in the sample from the small business category submit other reports to the statistical authorities. These other reports may be monthly or quarterly. The timing and procedure for submission should be clarified with the State Statistics Committee.

As for reporting for founders and other interested users, it can be generated and submitted at any frequency. But there is no need to send such reports to the tax authorities.

Results

The composition of tax reporting for the 3rd quarter depends on which regime the taxpayer applies. The majority of tax returns for the 3rd quarter of 2017 are submitted by those working on the OSN. For special regime employees, annual reports are often provided, with the exception of UTII. According to UTII you need to report quarterly, that is, a declaration for the 3rd quarter. 2017 must be filed in October 2017. In addition to declarations related to the application of the tax regime, all taxpayers paying income to individuals must report 6-NDFL and the Unified Calculation of Insurance Contributions at the end of 9 months. Please note that the procedure and deadlines for paying taxes for the 3rd quarter. may not coincide with the procedure for the formation and deadlines for filing reports on these taxes. For example, tax under the simplified tax system must be paid in advance quarterly, despite the fact that the declaration under the simplified tax system is submitted once a year.

For more information on when to submit and when to pay taxes for the 3rd quarter of 2017, see.