Calendar of financial statements for the year table. When reporting is submitted only electronically

  • 24.04.2020

In 2016, business representatives can expect significant changes in reporting, which will affect various aspects.

Starting this year, entrepreneurs should consider new uniform reporting, and additional sanctions in case of late submission of information. In addition, penalties for submitting false data have been changed.

Schedule for 2016

This year, business representatives will submit two reporting groups:

  • for insurance funds;
  • for the tax office.

In this case, the form of presentation of information depends on the total number of employees. For large companies An electronic reporting form is used.

Paper reporting is submitted by an authorized person or by mail. In addition, it is worth considering the frequency and date by which information must be submitted.

Innovations for this year

To ensure correct reporting this year, business representatives should take into account the updated reporting templates that have come into effect. New reporting forms, which entrepreneurs will have to submit in 2016:

  • 3-NDFL, which provides for new tax rates on dividends and changes in tax deductions.
  • Changes have been made to form 2-NDFL regarding social and investment deductions.
  • From April 2016, organizations will have to submit simplified reporting for each employee in Pension Fund, which will contain your full name, tax identification number and insurance number.

In addition, the innovations will affect existing fines for possible violations. Business representatives should take into account the following changes in reporting, which will come into effect in 2016:

  • additional quarterly reporting, Form 6-NDFL, has appeared, which defines the calculation of personal income tax (previously, the concept of calculation was absent in this form);
  • Personal income tax on vacation pay is paid until the end of the month in which the payment occurred;
  • in case of untimely submission of a report on personal income tax calculation, the entrepreneur faces a fine of 1 thousand rubles. for each month of delay. The tax office will also be able to block accounts if the delay in submitting Form 6-NDFL exceeds 10 days.
  • a report with false information will result in a fine of 500 rubles/document.

Reporting schedule in 2016 is shown in the following table:

Report type

Frequency/until what date

Mandatory electronic reporting

Reporting for Funds

4-FFS for last year

Year / 20.01 (paper form), 25.01 (electronic)

more than 25 employees

4-FFS for 2016

Quarter / 20.04, 20.07, 20.10 (paper form)

27.04, 27.07, 27.10 (electronic)

more than 25 employees

RSV-1 for last year

Year / 15.02 (paper form), 22.02 (electronic)

from 25 employees

RSV-1 for 2016

Quarter / 16.05, 15.08, 15.11 (paper form)

20.05, 22.08, 21.11 (electronic)

from 25 employees

Tax reporting

VAT declaration

Quarter / 25.01, 25.04, 25.07, 25.10

For any size

C average number for 2015

more than 100 employees

Message about the impossibility of withholding personal income tax

more than 10 employees

Declaration of transport tax

more than 100 employees

Declaration of land tax

more than 100 employees

Accounting statements

Unlimited

Declaration according to the simplified tax system:

organizations;

entrepreneurs.

more than 100 employees

Help 2-NDFL

more than 10 employees

Declaration on UTII

Quarter / 20.01, 20.04, 20.07, 20.10

more than 100 employees

Property tax declaration

more than 100 employees

Quarterly personal income tax

Quarter / 03.05, 01.08, 31.10

more than 25 employees

Current legislation determines what reporting changes entrepreneurs expect in 2016. First of all, it is worth considering the form of information submission, which depends on the number of employees. The reporting schedule for the current year displays the timing and frequency of filing documents insurance funds and tax.

In addition, in 2016, modified reporting forms appeared and additional penalties began to apply. Taking into account these nuances, business representatives will be able to correctly submit the required information, which will avoid unforeseen complications.

What manager doesn’t want everything to be in order with his papers, so that there are no unnecessary costs for penalties, and that all reporting forms are submitted on time and correctly completed.

APB LLC will help you submit any accounting report competently and without unnecessary effort. We work with companies and private entrepreneurs in Moscow, as well as the Moscow region. Cooperation with us will save you from organizing the work of a staff of accountants and equipping their workplaces. Our specialists are competent in all matters of accounting and auditing. To simplify your task, we have prepared a table for submitting reports in 2016. You will have information about the deadlines for creating a particular report, as well as about its submission to the competent authorities, you will be able to prepare for it in advance or contact us for help in advance.

Reporting table for 2016

Title (type) of the report When should the report be submitted? Description
VAT return

The report is submitted no later than twenty-five calendar days after the end of the final quarter:

For the quarter of 2015 – until 25.01;

For the first quarter of 2016 – until April 25;

For the first quarter of 2016 - until June 25;

For the fourth quarter of 2016 – until 25.10;

For ӀВкв-л – until 25.01 (already 2017).

This type of report is submitted to electronic form every quarter. Payments must be made in equal installments over 3 months following the reporting period.
Income tax return

For the previous year, 2015 – until March 28, 2016

9 months 2016 – 10/28/2016

The declaration is submitted based on the results of each final period, cumulatively starting from the beginning current year. If the taxpayer makes payments once a month, the report is submitted every month. This report is sent to the tax authorities electronically. It is also possible to submit it on paper if the average number of employees is up to one hundred people.

Information on the average number of employees at the enterprise (organization) Until January 20th of each year. For rent this form once a year. It contains data on the average number of employees at the enterprise (organization).

For the past year - until January 20, 2016 (if on paper);

Until January 25, 2016 (in electronic form);

For 1 sq. 2016 – until April 20, 2016 (if on paper);

Until April 25, 2016 (in electronic form);

For six months 2016 – until July 20, 2016 (on paper);

Until July 25, 2016 (in electronic form);

Reporting period 9 months. – until October 20, 2016 (on paper);

Until October 25, 2016 (in electric version).

All LLC organizations must report to the Social Insurance Fund on an accrual basis after calculating the results of the first quarter, half a year, nine months and the whole year. Organizations with up to 25 employees can submit a report on paper. Organizations with more than 25 employees submit reports electronically.

Confirmation of the main activity of the enterprise in the Social Insurance Fund

In 2016, the document must be completed by 04/15/2016

It must be submitted to all organizations to confirm your type of activity.

Documents that need to be prepared:

1. Statement.

2.A certificate confirming the main type of activity;

3. A copy of the balance sheet for the previous year (does not need to be submitted to small businesses).

f. RSV – 1

Paper version of the report:

For 2015 – until February 15, 2016;

For the 1st quarter - until May 16, 2016;

Six months before August 15, 2016;

In 9 months – until November 15, 2016.

Electronic report:

For 2015 – until February 22, 2016;

For 1 sq. – until May 20, 2016;

Six months before August 22, 2016;

In 9 months – until November 21, 2016.

Rented to the Pension Fund by all organizations with hired employees. Firms with up to 25 employees can submit reports to paper form, over 25 – electronic form for submitting a report.

Reports f.2-NDFL and f.6-NDFL

For the 1st quarter of 2016 – until 05/04/2016;

For a period of six months – until 08/01/2016;

In 9 months – until October 31, 2016;

For 2016 – until April 1, 2017.

The Form 6-NDFL report is submitted to the tax authorities quarterly. This is a newly adopted type of report. It must be submitted electronically to the authorities tax service. Form 2-NDFL can be submitted in paper form (if the number of employees in the enterprise is on average up to 25 people).

Land tax declaration

Rented once a year. The tax must be paid by February following the reporting year.

The report is submitted by organizations whose balance sheets include land plots.

Accounting reports

Reports for 2015 must be submitted by March 31, 2016. You can submit financial statements in paper and electronic form. Annual reporting on accounting must be submitted to the statistical authorities and the Federal Tax Service. These include: balance sheet, profit and loss statement, as well as appendices to these reports.
Transport tax declaration Served once a year. Payment deadlines are no later than February 1st.

The declaration is submitted by organizations that have registered vehicles.

Thus, this information will be very useful to accountants, as well as directors of enterprises and organizations. If you have a staff of accountants, this will help them submit all the necessary reports on time and avoid penalties for failure to submit.

And if you don’t have an accounting department, you can look at the reporting submission table in 2016 and contact us for help in advance, and our specialists will help you. The company APB LLC will prepare all the reports for you, and can also provide competent, complete advice on this issue.

You can find out all the conditions and tariffs for cooperation with us in more detail on our website, by calling us by phone or by sending a request for our specialist to call you. We always have favorable prices, as well as interesting conditions and optimal offers.

Already with us for a long time Large firms and organizations constantly cooperate. They are satisfied with our quality and service. Join the ranks of our regular customers, and we guarantee that you will no longer worry about submitting reports, we will take all these worries upon ourselves.

Based on the results of 2015

Information on the average number of employees for the previous calendar year V tax office

(clause 3 of article 80 of the Tax Code of the Russian Federation)

(Clause 5 of Article 226 of the Tax Code of the Russian Federation in new edition)

With the number of people receiving income in reporting year, in the amount of 25 people or more (clause 1 of the Procedure approved by order dated September 16, 2011 No. ММВ-7-3/576)

Transport tax declaration

(Article 363.1 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

Land tax declaration

(Article 398 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

Income tax return

(clause 4 of article 289 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

Declaration on property tax of organizations

(clause 3 of article 386 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

Accounting statements*

(Subclause 5, Clause 1, Article 23 of the Tax Code of the Russian Federation)

Declaration of STS of organizations

(Subclause 1, Clause 1, Article 346.23 of the Tax Code of the Russian Federation)

You can report voluntarily electronically. Mandatory cases not legally established

Help 2-NDFL

(clause 2 of article 230 of the Tax Code of the Russian Federation)

With numbers individuals who received income in the reporting year, in the amount of 25 people or more (clause 2 of Article 230 of the Tax Code of the Russian Federation as amended) (clause 1 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576)

Declaration of USN for entrepreneurs

(Subclause 2, Clause 1, Article 346.23, Clause 7, Article 6.1 of the Tax Code of the Russian Federation)

You can report voluntarily electronically. Mandatory cases are not established by law

Personal income tax declaration (form 3-NDFL)

(clause 1 of article 229, clause 7 of article 6.1 of the Tax Code of the Russian Federation)

You can report voluntarily electronically. Mandatory cases are not established by law

Reporting in off-budget funds based on the results of 2015

Form 4-FSS

January 20 - on paper, January 25 - electronically (subparagraph 2, paragraph 9, article 15 Federal Law dated July 24, 2009 No. 212-FZ, clause 1 art. 24 Federal Law dated July 24, 1998 No. 125-FZ)

Form RSV-1 PFR

February 15 - on paper, February 22 - electronically (subclause 1, clause 9, article 15 and clause 7, article 4 of the Federal Law of July 24, 2009 No. 212-FZ)

* At the same time - no later than March 31 - a copy must be submitted to Rosstat (Clause 2, Article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

Table. Deadlines for submitting interim reports for 2016

Reporting name

Reporting (tax) period

Deadline for reporting in 2016

When reporting is submitted only electronically

2016 reporting to the tax office

Declaration on UTII

I quarter

(Article 346.30 of the Tax Code of the Russian Federation)

(clause 3 of article 346.32 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

II quarter

(Article 346.30 of the Tax Code of the Russian Federation)

(clause 3 of article 346.32 of the Tax Code of the Russian Federation)

III quarter

(Article 346.30 of the Tax Code of the Russian Federation)

(clause 3 of article 346.32 of the Tax Code of the Russian Federation)

Journal of received and issued invoices

I quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

In electronic form for any number of employees (clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

II quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

III quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5.2 of Article 174 of the Tax Code of the Russian Federation)

VAT declaration

I quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5 of Article 174 of the Tax Code of the Russian Federation)

In electronic form for any number of employees. Exception: if the declaration is submitted tax agent- VAT defaulter. That is, a person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. In this case, you can submit the declaration on paper or electronically. There is only one case in which this benefit does not apply: if the tax agent is an intermediary, forwarder or developer who, on his own behalf, issues or receives invoices in the interests of other persons. Then you need to submit reports only electronically (clause 5 of Article 174 of the Tax Code of the Russian Federation)

II quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5 of Article 174 of the Tax Code of the Russian Federation)

III quarter

(Article 163 of the Tax Code of the Russian Federation)

(Clause 5 of Article 174 of the Tax Code of the Russian Federation)

Income tax return*

I quarter

(Clause 2 of Article 285 of the Tax Code of the Russian Federation)

(clause 3 of article 289 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

Half year

(Clause 2 of Article 285 of the Tax Code of the Russian Federation)

(clause 3 of article 289 of the Tax Code of the Russian Federation)

9 months

(Clause 2 of Article 285 of the Tax Code of the Russian Federation)

(clause 3 of article 289 of the Tax Code of the Russian Federation)

Tax officer for advance payments of corporate property tax**

I quarter

(Clause 2 of Article 379 of the Tax Code of the Russian Federation)

If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation)

Half year

(Clause 2 of Article 379 of the Tax Code of the Russian Federation)

(clause 2 of article 386, clause 7 of article 6.1 of the Tax Code of the Russian Federation)

9 months

(Clause 2 of Article 379 of the Tax Code of the Russian Federation)

(clause 2 of article 386, clause 7 of article 6.1 of the Tax Code of the Russian Federation)

Calculation of 6-NDFL

I quarter

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

When the number of individuals who received income in the reporting year is 25 people or more (Clause 2 of Article 230 of the Tax Code of the Russian Federation as amended)

Half year

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

(clause 2 of article 230 of the Tax Code of the Russian Federation in the new edition, clause 7 of article 6.1 of the Tax Code of the Russian Federation)

9 months

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

2016 reporting to extra-budgetary funds

Form 4-FSS

I quarter

April 20 - on paper, April 25 - electronically (subparagraph 2, paragraph 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 24 of the Federal Law of July 24, 2009 No. 125-FZ)

If the average number of individuals in whose favor payments and other remuneration are made for 2015 exceeds 25 people. If the organization is newly created (including during reorganization) - if the number of specified individuals exceeds 25 people (Clause 10, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ)

Half year

(clause 2 of article 10 of the Federal Law of July 24, 2009 No. 212-FZ)

July 20 - on paper, July 25 - electronically (subparagraph 2, paragraph 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 24 of the Federal Law of July 24, 2009 No. 125-FZ)

9 months

(clause 2 of article 10 of the Federal Law of July 24, 2009 No. 212-FZ)

October 20 - on paper, October 25 - electronically (subparagraph 2, paragraph 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 24 of the Federal Law of July 24, 2009 No. 125-FZ)

Form RSV-1 PFR

I quarter

(clause 2 of article 10 of the Federal Law of July 24, 2009 No. 212-FZ)

May 16 - on paper, May 20 - electronically (subclause 1, clause 9, article 15 and clause 7, article 4 of the Federal Law of July 24, 2009 No. 212-FZ)

If the average number of individuals in whose favor payments and other remunerations are made for 2015 is 25 people or more. If the organization is newly created (including during reorganization) - if the number of specified individuals is 25 people or more (clause 10, article 15 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 3, clause 2, article 8 of the Federal Law Law of 01.04.96 No. 27-FZ)

Half year

(clause 2 of article 10 of the Federal Law of July 24, 2009 No. 212-FZ)

July 15 - on paper, July 20 - electronically (subparagraph 1, paragraph 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ)

9 months

(clause 2 of article 10 of the Federal Law of July 24, 2009 No. 212-FZ)

November 15 - on paper, November 21 - electronically (subparagraph 1, paragraph 9, article 15 and paragraph 7, article 4 of the Federal Law of July 24, 2009 No. 212-FZ)

* Taxpayers who calculate the amounts of monthly advance payments based on the actual profit received submit monthly payments within 28 days (inclusive) from the end of the reporting month (clause 3 of Article 289, paragraph 4 of clause 1 of Article 287 of the Tax Code of the Russian Federation).

** Legislative (representative) body of the subject Russian Federation when taxing property of organizations has the right not to provide reporting periods(Clause 3 of Article 379 of the Tax Code of the Russian Federation). Then tax calculations Advance payments for corporate property tax are not submitted.

Reporting type Deadline for submission to the Federal Tax Service
Income tax return (for quarterly reporting) For 2015 No later than March 28, 2016
For the first quarter of 2016 No later than 04/28/2016
For the first half of 2016 No later than July 28, 2016
For 9 months of 2016 No later than October 28, 2016
Income tax return (for monthly reporting) For 2015 No later than March 28, 2016
For January 2016 No later than 02/29/2016
For February 2016 No later than March 28, 2016
For March 2016 No later than 04/28/2016
For April 2016 No later than 05/30/2016
For May 2016 No later than June 28, 2016
For June 2016 No later than July 28, 2016
For July 2016 No later than 08/29/2016
For August 2016 No later than September 28, 2016
For September 2016 No later than October 28, 2016
For October 2016 No later than November 28, 2016
For November 2016 No later than December 28, 2016
For the fourth quarter of 2015 No later than 01/25/2016
For the first quarter of 2016 No later than 04/25/2016
For the second quarter of 2016 No later than July 25, 2016
For the third quarter of 2016 No later than October 25, 2016
Journal of received and issued invoices For the fourth quarter of 2015 No later than 01/20/2016
For the first quarter of 2016 No later than 04/20/2016
For the second quarter of 2016 No later than July 20, 2016
For the third quarter of 2016 No later than October 20, 2016
For 2015 (if it is impossible to withhold personal income tax from income) No later than 03/01/2016
For 2015 (for all paid income) No later than 04/01/2016
new look reporting!!! For the first quarter of 2016 No later than 05/04/2016
For the first half of 2016 No later than 08/01/2016
For 9 months of 2016 No later than October 31, 2016
Declaration on property tax of organizations For 2015 No later than March 30, 2016
Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) For the first quarter of 2016 No later than 05/04/2016
For the first half of 2016 No later than 08/01/2016
For 9 months of 2016 No later than October 31, 2016
Tax declaration under the simplified tax system For 2015 (represented by organizations) No later than March 31, 2016
For 2015 (represented by individual entrepreneurs) No later than 05/04/2016
Declaration on UTII For the fourth quarter of 2015 No later than 01/20/2016
For the first quarter of 2016 No later than 04/20/2016
For the second quarter of 2016 No later than July 20, 2016
For the third quarter of 2016 No later than October 20, 2016
Declaration on Unified Agricultural Tax For 2015 No later than March 31, 2016
Transport tax declaration (submitted only by organizations) For 2015 No later than 02/01/2016
Land tax declaration (submitted only by organizations) For 2015 No later than 02/01/2016
Single simplified declaration For 2015 No later than 01/20/2016
For the first quarter of 2016 No later than 04/20/2016
For the first half of 2016 No later than July 20, 2016
For 9 months of 2016 No later than October 20, 2016
Declaration in form 3-NDFL (submit only individual entrepreneurs) For 2015 No later than 05/04/2016

Deadlines for submitting reports to the Pension Fund in 2016

Reporting type For what period is it represented? Deadline for submission to the Pension Fund
Calculation of RSV-1 Pension Fund on paper For 2015 No later than 02/15/2016
For the first quarter of 2016 No later than May 16, 2016
For the first half of 2016 No later than 08/15/2016
For 9 months of 2016 No later than November 15, 2016
Calculation of RSV-1 Pension Fund in electronic form For 2015 No later than 02/20/2016
For the first quarter of 2016 No later than May 20, 2016
For the first half of 2016 No later than 08/22/2016
For 9 months of 2016 No later than November 21, 2016
Information about insured persons in the Pension Fund of Russia - new type of reporting!!! For April 2016 No later than 05/10/2016
For May 2016 No later than June 10, 2016
For June 2016 No later than 07/11/2016
For July 2016 No later than 08/10/2016
For August 2016 No later than September 12, 2016
For September 2016 No later than 10/10/2016
For October 2016 No later than November 10, 2016
For November 2016 No later than December 12, 2016

Deadlines for submitting reports to the Social Insurance Fund in 2016

Reporting type For what period is it represented? Deadline for submission to the FSS
Calculation of 4-FSS RF on paper For 2015 No later than 01/20/2016
For the first quarter of 2016 No later than 04/20/2016
For the first half of 2016 No later than July 20, 2016
For 9 months of 2016 No later than October 20, 2016
Calculation of 4-FSS RF in electronic form For 2015 No later than 01/25/2016
For the first quarter of 2016 No later than 04/25/2016
For the first half of 2016 No later than July 25, 2016
For 9 months of 2016 No later than October 25, 2016
Confirmation of the main type of activity in the Social Insurance Fund For 2015 No later than 04/15/2016

Deadlines for filing financial statements in 2016

Accounting statements for 2015 must be submitted to the Federal Tax Service and the statistical authorities for organizations regardless of the taxation regime

Deadlines for submitting other reports to the Federal Tax Service and Funds in 2016

Submission deadlines are different tax reporting(for example, VAT declarations when importing from EAEU countries, mineral extraction tax declarations or water tax), as well as reporting to extra-budgetary funds (for example, a report on the use of contributions “for injuries”) can be found in ours.