What period is the reporting and settlement period for insurance premiums in 2019? What do these periods affect? This is discussed in detail in this article.

Reporting and settlement period in the Tax Code of the Russian Federation

In 2019, Chapter 34 “Insurance contributions” continues to be in effect in the Tax Code. This chapter includes articles 419-432, which regulate the rules for calculating and paying insurance premiums. This chapter of the Tax Code of the Russian Federation, in particular, defines the concepts of reporting and settlement periods for insurance premiums in 2019. These concepts are disclosed in Article 423 of the Tax Code of the Russian Federation, namely:

• reporting periods are the first quarter, half a year, nine months of the calendar year;
• The billing period is the calendar year.

For insurance premium payers, these periods are needed to summarize the payment of premiums.

During the billing period of 2019, the accountant must form the basis for calculating insurance premiums (clause 1 of Article 421 of the Tax Code of the Russian Federation).
The billing period consists of four reporting periods. At the end of each reporting period, interim results on the payment of insurance premiums are summed up, and reports are drawn up and submitted to the tax office.

Billing period in 2019

The calculation period for pension, medical and insurance contributions for disability and maternity in 2019 is the calendar year (clause 1 of Article 423 of the Tax Code of the Russian Federation). Based on its results, the formation of the base for these contributions for the year is completed, and the amount of contributions to be paid is finally determined. Accordingly, in 2019 the billing period will begin on January 1 and end on December 31, 2019.

Reporting period in 2019

The reporting periods for insurance premiums are the first quarter, six months, 9 months of the calendar year and the calendar year (clause 2 of Article 423 of the Tax Code of the Russian Federation). For those policyholders who do not pay benefits to individuals and transfer insurance premiums only “for themselves,” there are no reporting periods. We are talking about individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (subclause 2 1. 1 of article 419 of the Tax Code of the Russian Federation).

They can pay insurance premiums either monthly or in a lump sum for the year. Moreover, the deadlines for the monthly payment of contributions have not been established, however, in general, the entire payment must be transferred no later than December 31 of the current year (clause 2 of Article 432 of the Tax Code of the Russian Federation).

However, if individual entrepreneurs attract employees, then they additionally calculate and pay insurance premiums from employee benefits. For such contributions, the billing period will consist of reporting periods. Based on their results, it is necessary to submit a calculation of insurance premiums, which was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551 (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Submission of reports based on the results of reporting periods

The reporting periods in 2019 are the first quarter, half a year, 9 months of the year, and a calendar year. Upon completion of each of them, you need to summarize the payment of insurance premiums - fill out and submit calculations for insurance premiums to the Federal Tax Service. Such calculations must be submitted on time, no later than the 30th day of the month following the reporting month (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Payment of contributions in the billing period

Payment of insurance premiums from payments to individuals assumes that during the billing period (year) you calculate and pay contributions in the form of monthly mandatory payments (clause 3 of Article 431 of the Tax Code of the Russian Federation). For example, insurance premiums for March 2019 must be paid no later than April 15, 2019. And this must be done throughout the entire billing period – 2019.

In accounting reporting period- a period of time that includes facts of economic activity that occurred during its duration or related to it, reflected by an economic entity in accounting and financial statements.

The main reporting period is the year, the intermediate ones are the month and quarter.

The reporting period that begins on January 1 and ends on December 31 is called the calendar reporting period.

If the reporting period, having the same duration, begins on any other date, then the reporting period is called a financial year.

The most common are quarterly and annual reporting periods:

Quarterly reporting is generated for a period of time that occurs every quarter (3 months) of the year.

The reporting period for annual accounting (financial) statements (reporting year) is the calendar year - from January 1 to December 31 inclusive, with the exception of cases of creation, reorganization and liquidation of a legal entity.

The first reporting year is the period from the date of state registration of an economic entity to December 31 of the same calendar year, inclusive.

If the state registration of an economic entity was carried out after September 30, the first reporting year is the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive.

Thus, annual statements are prepared for a period of time arising every year.

In tax accounting, a reporting period is a time period after which taxpayers and tax agents are required to provide tax reporting to the tax authority in relation to each individual tax.
Reporting periods are usually recognized as the first quarter, half year and nine months of the calendar year. In some cases, the reporting period may be a month.

For example, the reporting periods for income tax are the first quarter, six months and nine months of the calendar year.

At the same time, reporting periods for taxpayers who calculate monthly advance payments based on actual profits received are one month, two months, three months, and so on until the end of the calendar year.

At the end of each reporting period, advance tax payments must be made.

Since in tax accounting reporting periods are formed quarterly or monthly, it makes sense to establish the same reporting periods in accounting.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Reporting period: details for an accountant

• The date of receipt of income and the deadline for transferring personal income tax are different reporting periods

  Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out... an operation in one reporting period, and completed in another reporting period, then this... and, quite possibly, different reporting periods. When paying for vacation, a similar situation occurs... in one of the last three months of the reporting period. Example: A transport company's wages... personal income tax transfers fall on different reporting periods, then the information is calculated... stage. Calculated for the reporting period to which the date relates...

• New forms of individual (personalized) accounting

  Form SZV-KORR Section 3 “Reporting period” Reporting period (code) Is entered in accordance with... reporting periods of 2010 - the amounts for the last six months of the reporting period are indicated, and for the reporting periods... reporting periods of 2010 the amounts for the last six months of the reporting period, and for reporting periods... three months of the reporting period (for reporting periods in 2010 - in the last six months of the reporting period). At...

• Advance payments for income tax: procedure and terms of payment

  The profits of organizations at the end of the reporting period are calculated based on the results of economic...payments payable during the reporting period. Certain categories of taxpayers listed in... based on the results of the current reporting period (AP reporting) and the previous reporting period (AP previous), ... on line 180, for the reporting period and for the previous reporting period. On lines 300 ... and nine months of the calendar year. Reporting periods for taxpayers calculating monthly...

• “Standard” requirements for accounting for events after the reporting date

  Time period – reporting period. At the same time, between the end date of the reporting period and the date... the period of time is the reporting period. In this case, between the end date of the reporting period and the date... of the accounting (financial) statements for the reporting period, an Event indicating the conditions of activity... by the reporting entity on the last day of the reporting period by an additional accounting entry or... accounting (financial) statements for the reporting period period, information about the specified event is disclosed...

• Explanations of the Ministry of Finance on the application of the GHS “Events after the reporting date”

  A set of accounting (financial) statements for the reporting period. A brief description is subject to disclosure (... the decision of the founder on the last day of the reporting period by an additional accounting entry or... accounting (financial) statements for the reporting period, information about the specified event is disclosed... corrective entries are reflected on the last day of the reporting period by an additional accounting entry or. .. make corrections on the last day of the reporting period and send an updated accounting...

• If there is a profit tax loss for 2018

  In the amount of 600,000 rubles. The reporting periods are the first quarter, half a year, nine... on profit based on the results of the following reporting periods in 2019, that is, for... the sheet. In declarations for other reporting periods, line 110 of sheet 02 is determined... of the period and line 100 for the reporting period for which the declaration is drawn up. Example... the course of the year at the end of each reporting period can either increase or...

• GHS “Accounting Policies”

  Adjustment of reporting indicators at the beginning of the reporting period (opening balances) for the item... identified error Features of correction Error of the reporting period identified during the implementation of... accounting by the last reporting date of the reporting period and (or) by generating... updated reporting* An error in the reporting period, identified during a desk audit... through the generation of updated reporting. An error in the reporting period, identified during the implementation of internal...

• About accounting standards "Accounting policies" and "Events after the reporting date"

  Control) The last reporting date of the reporting period reflects an additional accounting entry or... desk audit) At the end of the reporting period, an additional accounting entry or... control, audit) At the end of the reporting period, an additional accounting entry or... the amount of the adjustment made is reflected Errors the previous reporting period After the date of approval of the annual... operational management rights) initiated in the reporting period; 5) receipt from the insurance...

• Application of the Federal Standard “Accounting Policies” in an institution

  Accounting (financial) statements at the beginning of the reporting period (opening balances) under the article “... in the reporting period in which the change occurred, and future reporting periods for which... indicators of the accounting (financial) statements for the reporting period, with indicating the monetary (cost) ... error detection Procedure for correction An error in the reporting period identified during the implementation ... of the values ​​of the completed reporting adjustments An error in the reporting period identified after the date of approval ...

• Accounts payable when selecting management companies through a competition

  Understand the reporting period and what accounts payable consists of. Reporting period A document ... of the approved balance sheet for the last reporting period, presented by an organization that is a participant in the open ... calendar day of the reporting period. Interim accounting (financial) statements are prepared for a reporting period that is less than... the completed reporting period. If an organization, by decision of the owners, draws up interim reporting, the reporting period...

• Correcting errors in accounting for financial assets

  Detections Correction procedure Error for the reporting period discovered before the submission... transaction log Reflected on the last day of the reporting period by an additional accounting entry or... and an additional accounting entry Error in the reporting period identified during the implementation... accounting accounts by the last date of the reporting period; b) by forming an accounting... for past tax (reporting) periods, in the current tax (reporting) period recalculation of the tax base...

• Guidelines for the application of FAS “Events after the reporting date”

  Related to transactions initiated during the reporting period; c) the occurrence of circumstances in... accounting on the last working day of the reporting period. In this case, an accounting... character is reflected by the institution on the last day of the reporting period with an additional accounting entry or... accounting (financial) statements for the reporting period, generated on the basis of data from the accounting... accounting (financial) statements for the reporting period. A brief description (...

• Standard "Accounting Policies"

  Identifications) are divided into errors of the reporting period and the previous reporting period. They are corrected as follows... Time of detection Correction procedure Errors of the reporting period When implementing internal control after... accounting entry at the end of the reporting period Clarification of reporting During... accounting entry at the end of the reporting period Clarification of reporting After the date... amount of completed adjustments Errors of the previous reporting period After the date of approval of the annual...

• We prepare quarterly reporting forms for 2019

  Acceptance, fulfillment, non-fulfillment of obligations in the reporting period is reflected in the report (form 0503738... data summarized for the reporting period on changes in indicators at the beginning of the reporting period of the opening balance sheet... 30,000 “Financial result of the last reporting period" (change in indicators in the inter-reporting period period... in reports (information) at the beginning of the reporting period (opening balances), adjusted to... at the end of the financial year preceding the reporting period (indicators of opening balances according to data...

• Recommendations of the Ministry of Finance on the application of the GHS “Accounting Policies”

  ...), balance sheet (f. 0503730), formed for the reporting period, are subject to adjustment on the lines reflecting... on the line “Financial result of previous reporting periods (040130000)”. Changes in balance sheet indicators additionally... at the beginning of the reporting period (beginning of the year preceding the reporting period (year)), indicators at the end of the reporting period (month...) of the year preceding the reporting period (year), turnover by indicators for the reporting period of the year preceding the reporting period (year...

The only reporting period fixed is the calendar year (clause 1, article 15). It is used to compile.

The reporting period always begins on January 1st. And it lasts until the reporting date inclusive (). For annual reporting, the reporting date is December 31.

A special procedure for determining reporting periods applies to companies created, reorganized or liquidated in the reporting year. But we will not dwell on them.

Interim financial statements

Reports prepared for a period of less than a calendar year are called interim ().

Clause 29 of the Regulations on Accounting and Accounting Reports in the Russian Federation (PVBU) states: the company must prepare interim reports (for the month and for the quarter) on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. But paragraph 4 of Article 13 of Law 402-FZ precisely establishes “otherwise”. In accordance with it, interim financial statements need to be prepared only in cases where the company is obliged to present them. Such an obligation can be established by the legislation of the Russian Federation, regulatory legal acts of state accounting regulatory bodies, or at the corporate level - by company contracts, its constituent documents or decisions of owners. Of course, reporting periods and (or) reporting dates must be determined.

For example, by virtue of law, the reporting date for a business company is the day of payment of dividends. The fact is that on this day it is necessary to determine (clause 2 of article 29 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”, clause 4 of article 43 of the Federal Law of December 26, 1995 No. 208- Federal Law “On Joint Stock Companies”).

For most companies, the reporting period is the calendar year. Basis - Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. The last day of the calendar month is not considered a generally established reporting date.

Another example: upon state registration of a securities prospectus, the issuer must submit interim reports for the last completed reporting period, consisting of three, six or nine months (subclause 3, clause 2, article 22 of the Federal Law of April 22, 1996 No. 39-FZ “ On the securities market").

Monthly reporting is not prepared

The norm on the preparation of interim reporting was introduced into Law 402-FZ by Federal Law No. 251-FZ of July 23, 2013 and came into force on September 1, 2013. It freed companies from the need to prepare monthly reports. Therefore, “automatically”, without special grounds, the last day of the calendar month is not considered the reporting date.

As a result, most companies do not generate interim reporting on a legal basis. And the reporting period for them by default, by force of law, is the calendar year.

Meanwhile, the term “reporting period” appears in all accounting standards without exception. How should we understand it? Let's think together.

Reporting period - basic concept for PBU

The problem is that accounting standards are not adapted to the innovations of Law 402-FZ. The official accounting methodology, based on the Instructions for Use, is still designed for monthly cyclical procedures. The central place among them is the closure of synthetic accounts 90 “Sales” and 91 “Other income and expenses”. In conditions where the reporting period was increasing monthly, this technique had a regulatory basis - paragraph 79 of the PVBU.

note

Accounting profit (loss) represents the final financial result (profit or loss) identified for the reporting period on the basis of accounting of all business transactions of the organization and assessment of balance sheet items (clause 79 of the Accounting Regulations).

It turns out that now it is not necessary to identify the financial result at the end of each month. This must be done on reporting dates. And if they are not specifically established, then closing accounts 90 and 91 is permissible once a year - on December 31.

It would seem that the complexity of accounting is decreasing. But abandoning previous positions will require large-scale restructuring.

There can only be one piece of advice here. If you adhere to the traditional methodology, establish in your accounting policy that for accounting purposes, the reporting date is considered to be the last day of each calendar month. Thus, you will formally maintain the same reporting periods as before. At the same time, the accounting policy “automatically” does not oblige you to prepare interim reports.

Advantages of innovation

Let’s assume you are interested in the “reporting period = calendar year” option. What are the pros and cons of this choice? On the one hand, you won’t have to close accounts 90 and 91 every month. However, this solution has a significant drawback: you will lose control over the current financial results of the company.

The rules for maintaining accounting records and preparing financial statements are applied to the extent that they do not contradict Federal Law No. 402-FZ (Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force of Federal Law dated 06.12.2011 No. 402-FZ from January 1, 2013 Federal Law "On Accounting"

How often to close accounts 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” - you decide for yourself. But depreciation of fixed assets and intangible assets must be calculated strictly monthly, since this is directly provided for.

But firms that use . Accountants “dislike” this standard because of the calculations they have to perform monthly. But if we assume that the only reporting date is December 31, then income and expenses under rolling contracts will have to be distributed only between calendar years. Which certainly makes life easier.

Problems of innovation

For an accountant, solutions that bring together accounting and tax accounting are always relevant. As is known, for profit tax purposes, reporting periods are formed quarterly or monthly. Accordingly, it makes sense to establish reporting periods in accounting.

The definitions given in :

. reporting period - the period for which the company must prepare financial statements;
. reporting date - the date as of which the company must prepare financial statements.

Another problem is the need for balance sheets for decision-making in business companies. For example, when classifying large transactions or to determine the amount of payments to a retiring LLC member. And for payment (quarterly or semi-annually), an interim report on financial results will be required. After all, these payments are possible only if there is current net profit (clause 1, article 28 of Law 14-FZ, clause 1 and clause 2, article 42 of Law 208-FZ). It is advisable to fix reporting dates for all such situations in advance in the charter. If you have not done this, you will need a decision of the general meeting of participants (shareholders) to determine the reporting date. When the reporting period was considered a month, such a need did not arise.

So, take note: the “reporting period” is under control!

Elena Dirkova, for the magazine "Practical Accounting"

Examples of filling out reporting forms

Berator “Accounting Reports” contains all the information for error-free completion of any reporting form with line-by-line comments for each form with examples of completion.

According to national Russian rules reporting year for all organizations the calendar year is from January 1 to December 31 inclusive, and reporting date - the date as of which the organization must prepare financial statements. For the purpose of preparing financial statements, the reporting date is considered to be the last calendar day of the reporting period.

The organization must prepare periodic financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by the legislation of the Russian Federation.

The first reporting year for newly created organizations is considered to be the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.

Data on business transactions carried out under the state registration of organizations are included in their financial statements for the first reporting year.

Monthly and quarterly reports are interim and are compiled on an accrual basis from the beginning of the reporting period.

Comparing the procedures established in Russia with the procedures adopted at the international level, it should be noted that IFRS does not establish specific deadlines for the preparation of a company’s annual financial statements. As a non-governmental organization, the IASB does not have the authority to make any mandatory regulations in this matter. Reporting deadlines in each country are determined by national legislation, securities regulators or relevant national professional organizations.

At the same time, IFRS defines a general approach to the time frame for preparing financial statements. When addressing this issue, ensuring such a qualitative characteristic of financial statements as relevance is of paramount importance. According to the principles of financial reporting, relevant reporting information helps users evaluate past, present and future events and confirm or correct their past estimates. In other words, the relevance of information means that it influences the economic decisions made by users. Reporting information performs predictive and confirmatory functions. The ability to perform these functions is impaired if financial information is not made available to users within an acceptable period after the reporting date.

According to paragraph 36 of IAS 1 Presentation of Financial Statements, entities are required to present a complete set of financial statements (including comparative information) at least on an annual basis. If an entity changes the end of the reporting period and presents financial statements for a period greater or less than one year, in addition to the period covered by the financial statements, the entity must disclose:

• - the reason for using a longer or shorter period;
• - the fact that the amounts presented in the financial statements are not fully comparable.

Typically, an entity prepares financial statements sequentially over a period of one year. However, for practical reasons, some businesses prefer to report over a period of, for example, 52 weeks. IAS 1 does not discourage this practice.

The experience of domestic companies shows that six months is a very realistic period for preparing and auditing financial statements under IFRS in Russia. However, preparing such reports for the first time usually requires more time. The time and effort spent by management on preparing the second and subsequent reports under IFRS usually decreases steadily as knowledge and experience accumulate, relevant skills are acquired, and procedures are refined.

When determining the specific timing for the presentation of financial statements to users, company management must find a balance between the characteristics of reporting such as relevance and reliability. If there is an undue delay in the presentation of financial statements, the information may become irrelevant. Therefore, to ensure the timeliness of information, it is often necessary to report before all the details of a business transaction or event are known, which can cause some damage to the reliability of the data. If the reporting is delayed until all the details are clarified, then the information may turn out to be extremely reliable, but due to the lack of timeliness, it is of little use for making economic decisions by interested users. In achieving a balance between relevance and reliability, the interests and needs of users of financial statements are decisive.

In addition to national legislation and the balance between the relevance and reliability of the reporting information, the following factors are taken into account when determining the time required to prepare the annual financial statements: the timing of the annual meeting of shareholders, the procedures for reviewing the reports by the board of directors and the audit commission, the organizational and management structure of the company, its size, nature and scale of activity, audit time, type of reporting, etc. However, permanent factors, such as the complexity of the company's activities, should not be used as an excuse for delay in submitting the report.

The actual length of the period for preparing annual financial statements can be judged by the date when the financial statements were authorized for issue. Essentially, it marks the end of work on the financial statements; no subsequent events are reflected in the financial statements. In accordance with IFRS 10 Events after the reporting date, this date must be disclosed in the financial statements.

The article will discuss the main points regarding the deadlines for submitting financial statements.

What you need to know, what are the deadlines for submission to various state inspection bodies, who is responsible - further.

All enterprises maintain financial statements that reveal the process of carrying out a business transaction and its results.

The document makes it possible to evaluate the organization’s activities from all sides – economic, financial and others.

The company submits its reports for audit to the tax service, so it is important to know how to prepare it and what the deadlines for submission are.

What you need to know

Accounting statements are the main source of information about the financial position of an organization. Each enterprise must prepare quarterly and annual reports.

Reporting requirements:

• a complete display of all operations carried out at the enterprise;
• use of methods and forms approved by the Ministry of Finance;
• timely submission of reports to the tax authorities.

Accounting reporting performs the following tasks:

• creation of such conditions that are necessary for making decisions on mutual action with the organization;
• assessment of the time and volume of payments;
• adequate reflection of the design of the financial resources of the enterprise.

This year there have been some changes regarding reporting deadlines. This year, a new form has been developed, and in case of non-compliance with the requirements, entrepreneurs will face sanctions in the form of a fine.

The form of submission depends on the number of employees - if there are many of them, then only the electronic version of reporting is used.

New forms:

In 2019, the chief accountant has the right not to sign the report. Organizations that use are not exempt from record keeping.

Individual entrepreneurs, on the contrary, are not required to maintain it. But they can compose at their own request.

Definitions

Financial statements	A system that characterizes the financial and property status of an institution and its performance results. Compiled on the basis of information from accounting for a certain period of time
Business transaction	An operation carried out in the course of the organization's activities; an action that displays various facts, transactions, financial results, etc.
Tax service	The Presidium of the executive branch of the state, which exercises control over compliance with the rules and requirements of current legislation
simplified tax system	Simplified tax system; regime, the purpose of which is to reduce the burden on business entities and facilitate the maintenance of financial records of the company
Individual entrepreneur	A person of physical type who has been registered and carries out entrepreneurial activities
Reporting date	The date on which an entity is required to prepare financial statements. Usually this is the final day of the past period

List of documents

To properly maintain records, you must know and use the following documents:

• balance sheet from accounting;
• statement of expenses and income;
• balance sheet applications;
• reporting forms approved by the Department of Finance;
• final part .

Legal regulation

When preparing financial statements, you should follow the following regulations and laws:

Here is a list of details that need to be displayed in this documentation. All documents and reports are subject to storage -.

The period is established by law - at least 5 years.

Table of deadlines for submitting financial statements in 2019

The procedure for submitting declarations this year for various funds:

Type	date
over the past year	Annual report - paper version - until January 20, electronic - until January 25	Over 25 workers
4-FSS for the current year 2019	Quarterly - April 20, July 20 and October 20 (for paper format), for electronic - April 27, July 27 and October 27	More than 25
over the past year	Year – February 15 (for paper version), for electronic – February 22	More than 25 workers
RSV-1 for 2019	Every 3 months – May 16, August 15, November 15 (paper format), Electronic – May 20, August 22, November 21	From 25 employees

For the tax service:

Type	date	Required electronic reporting
VAT declaration	Quarterly – January 25, April 25, July 25, October 25	Any number of workers
for 2019	Once a year - January 20	Over 100 employees
By and	Once a year – February 1	From 100 employees
Declaration on the use of the simplified tax system	Once a year. For enterprises – March 31, for businessmen – May 3	More than 100 people
According to UTII	Every quarter – January 20, April 20, July 20, October 20	Over 100
Personal income tax	Every quarter – May 3, August 1, October 31	More than 25 employees

Table for individual entrepreneurs about delivery periods:

Reporting period

Reporting period is the time period for which reports are prepared and taxes are collected.

For the preparation of financial statements, the reporting date is considered to be the period between January 1 and the date on which the report is prepared. The main reporting period is a year, the intermediate one is a quarter.

There is such a thing as “accounting reporting period code” - a two-digit number that is given a separate place in the report.

The code is different for each reporting period:

Coding is necessary for quick reference in reporting information.

Annual reports

Compiled at the end of the reporting year. How to properly prepare annual reports? First, the accountant must check whether the transactions carried out in the organization are correctly reflected.

To do this, an inventory is carried out, possible errors are corrected, and actions for the next year are displayed. After a complete check, taxes need to be calculated.

Annual reports are submitted 3 months from the beginning of the new year. If the last reporting date falls on a weekend, it is postponed until the next working day.

Compilation requirements:

• information must be neutral, that is, exclude the satisfaction of requests of one category over others;
• it is necessary to indicate the indicators of all divisions of the organization;
• facts and performance results for the year must be reliable;
• sequencing.

The annual declaration is submitted by all individuals and legal entities. It is not provided if the taxpayer received the following income:

• from agents who have already withheld tax at the time of payment;
• from one tax agent;
• in case of sale or exchange of property when the tax has already been paid;
• in case of receiving an inheritance;
• if the amount of taxes for the year does not exceed 120 times the minimum wage.

Entrepreneurs submit an annual declaration, even if there was no activity for a certain period.

Individuals submit a report before May 1 of the year following the reporting year, entrepreneurs - before February 9.

Registration procedure:

1. Carrying out an inventory approved by the commission.
2. Reconciliation of mutual settlements with creditors, budget, and other enterprises.
3. Registration of postings.
4. Closing those accounts that play a minor role in collecting data for the report.
5. Entering information into the declaration.
6. Reporting.

Since the reporting is annual, the listed items should be as close as possible to the reporting date. If the organization has recently opened, then reporting is completed from the moment of registration.

Deadlines for quarterly

Organizations and entrepreneurs are required to submit reports to the tax service and extra-budgetary funds in a timely manner. Otherwise, they are subject to liability in the form of a fine.

An individual entrepreneur (when using a simplified tax regime) must submit the following quarterly documents:

The quarterly report may be submitted in person or through a representative (a power of attorney is issued to him), by regular mail or by email. The submission date is considered to be the date when the report was sent.

An individual entrepreneur submits a report depending on the regime he uses in his activities. In the first quarter of this year, reporting is provided only on UTII

If an individual entrepreneur has employees, he provides the following documents:

Destination

All enterprises and entrepreneurs are required to report to government authorities on the progress of their activities. They submit reports to the Pension Fund, tax office and other extra-budgetary funds.

To the tax authorities

The provision of reporting is clearly regulated by the code. If the organization employs more than 100 people, then the documentation is submitted exclusively in electronic format.

However, the VAT return is submitted electronically, regardless of the number of employees.

In 2019, employers submit a new reporting form - 6-NDFL. It does not replace the old form (), but complements it.

This form of report contains general information about individuals. Provided at the place of registration of the organization every quarter until the last day of the month following the reporting month.

To statistics

Each organization must submit financial statements to statistical authorities. A statistical declaration is another type of reporting, which is provided along with accounting and tax reporting.

Submission is required; reporting forms can be in paper or electronic form. Observation of statistics can be continuous or selective.

The first is one whose results must be reported on a regular basis within a specified time frame.

Sample observation is carried out by statistical authorities, so an organization or individual entrepreneur has a chance to be included in the sample. Observations are carried out once every 5 years.

Video: financial statements in 1C Accounting 8

Persons who are required to report to statistics are called “respondents”. They are organizations, individual entrepreneurs and small businesses.

The latter report according to a simplified procedure. Such entities are considered individual entrepreneurs whose number of employees does not exceed 100 people.

If an organization is a small business, then it submits reports to statistics if it is included in the sample.

The statistical declaration forms are as follows:

• information about the activities of the institution;
• data on the availability of fixed assets and assets, their movement;
• information about the financial condition of the organization;
• data on the number and salary of the enterprise’s employees;
• information about part-time employment.

If reporting to statistics is not submitted on time or is not submitted at all, a fine is provided. Its size for individuals is 10,000 - 20,000 rubles, for legal entities - from 20 thousand to 70 thousand rubles.

The terms of provision depend on the type of organization. Can be submitted every month, once a quarter, every year and once every 5 years.

Shelf life at the enterprise

Organizations must retain documentation for at least 5 years. Annual reports are kept for 10 years, quarterly reports for 3 years.

The period begins to be calculated not from the date of reporting, but from January 1 of the year following the reporting one.

It is allowed to save financial documentation both in paper and electronic format. In the second case, an electronic signature is required.

If the reporting is saved in paper form, the documents must have a mark indicating that this documentation was submitted to the tax office.

Thus, financial reporting must be present in the organization without fail.

Its presence makes it possible to assess the position of the enterprise and its financial capabilities. It is necessary to adhere to the deadlines for submitting documents, otherwise the organization will have to pay a fine.