Legal entities are required to transfer a large number of taxes to the Federal Tax Service. Depending on the specifics of the activity and location of the legal entity, there can be up to a dozen taxes at a time. It is also worth taking into account mandatory insurance contributions, which, like taxes, have their deadlines for payment. It’s difficult to sort through a large number of dates and avoid delays if you don’t have a visual aid at hand. Detailed tax payment deadlines in 2019 for legal entities are presented below in table form. A clear tax calendar will prevent you from making mistakes in payments.

Commercial taxes refer to levies, most often levied on profits. This category includes deductions such as VAT and income tax. The fees in question should be calculated based on the actual or estimated profit of the organization (IP) for the reporting period.

VAT is payable monthly, that is, three times every quarter. In the tax calendar, payments are conventionally divided into four periods, each of which has three subgroups: 1st, 2nd and 3rd quarterly payment. Monthly contributions must be transferred to the account no later than the 25th. The exception is when the deadline falls on a holiday or weekend. Then the deadline for payment is moved to the next weekday. In 2019, VAT payment deadlines increased in 4 months: February, March, August and September.

Please note that VAT collections for the fourth quarter of 2019 will have to be transferred in 2020. Similarly, for the last quarter of 2018, transfers are made in 2019.

VAT is paid equally for all payers.

The second commercial tax is income tax. The timing of its payment may vary depending on the characteristics of the organization, as well as the rules established by the Federal Tax Service. There are several options for how you can pay the fee:

• quarterly advances;
• monthly advance tax payments;
• additional payment based on the results of the quarter if monthly advance payments are paid;
• monthly for actual profit.

Organizations and individual entrepreneurs that earn less than 15 million per quarter or 60 million per year must transfer funds every quarter no later than the 28th day of the month following the reporting period. As with VAT, the schedule changes if the date falls on a weekend.

Those organizations that receive more than 15 million in profit per quarter are required to pay:

1. Monthly deductions based on actual profits. To gain access to such a fee system, you must additionally submit an application to the regional department of the Federal Tax Service.
2. Monthly advance payments plus additional payments according to the schedule based on the results of the quarter. This deduction system is valid for those organizations that receive more than 60 million per year, but have not submitted an application for accounting tax calculation based on actual profit.

When making calculations based on actual revenue, funds must be transferred no later than the 28th day of the month following the reporting month. If a monthly advance is selected, the transfer is made in the same month in which the profit is received. The additional payment is made the following month also no later than the 28th.

Deadlines for paying income tax in 2019, table:

Payment deadlines for regional fees

In the regions there are additional taxes: on the property of legal entities, the gambling industry and transport. The amount of the tax, as well as the timing and frequency of payments, is determined by the regional administration. You can find out the exact dates at the official representative office of the Federal Tax Service in the region, as well as on the tax website of the subject.

Main date restrictions:

• when paying property tax - regardless of the frequency of payments, all dates are set by the region;
• for gambling business fees, payments are made monthly, no later than the 20th day of the calendar month following the reporting month;
• for deductions for transport - all terms are determined by the regional government.

Municipal tax payment period

Municipalities establish additional fees for legal entities. These may include land taxes as well as trade fees. In 2019, land tax is valid in all municipalities, and trade tax exists only in St. Petersburg, Moscow and Sevastopol. The timing of payment of these taxes is determined by the government of the administrative unit. To find out the exact dates, you need to contact the Federal Tax Service office. The following are general dates after which payments cannot be made without penalty:

• land tax without tax periods - no earlier than 01.02.2020;
• land tax with reporting periods - for the 4th quarter no earlier than 02/1/20, other dates are determined by the region;
• trading fee – quarterly, until the 25th day of the month that follows the reporting period.

Ignorance of municipal dates intended for payment of taxes does not exempt from the accrual of penalties. For this reason, it is necessary to find out deadlines in advance.

Deadlines for payment of fees under special taxation regimes: UTII and simplified tax system

Special income tax treatment is available only to certain taxpayers. Thus, the simplified tax system can be used by legal entities that are not engaged in excise business, have a staff of up to 100 people, are registered in the Russian Federation, and also have an annual income of up to 150 million rubles. Gaining access to UTII is even more difficult: this type of tax on imputed income is allowed only to companies with 14 types of activities and only outside the capital.

The simplified tax system is paid in several parts in advance payments: for 1 quarter, half a year, nine months, and then for a year. Regardless of whether the legal entity is an individual entrepreneur or an LLC, the deadlines for transferring advances are the same: no later than the 25th day of the month following the quarter. But when transferring the annual tax, there are benefits for entrepreneurs. If companies must transfer funds no later than April 1 of the next year, then individual entrepreneurs can do this no later than April 30.

UTII is also paid every three months. Payments for the first three quarters are due in 2019, and for the fourth quarters the funds are transferred in January 2020. Collections are accepted no later than the 25th day of the month following the reporting period.

Insurance premium deductions

Since 2017, articles on insurance premiums have been included in the Tax Code of the Russian Federation. Regional departments of the Federal Tax Service are responsible for collecting most contributions to non-budgetary organizations. Therefore, individual entrepreneurs and organizations need to pay even more attention to the timing of these payments than before.

Individual entrepreneurs who did not hire employees have a limited list of insurance contributions. Entrepreneurs only need to pay a fixed amount for themselves:

• to the Pension Fund of Russia - no later than December 31;
• in the Pension Fund of the Russian Federation (with an income of more than 300 thousand) - no later than April 1 of the next year;
• in the Federal Compulsory Medical Insurance Fund - no later than December 31.

Organizations, as well as individual entrepreneurs with employees, must pay contributions for employees:

• in the Pension Fund of Russia - no later than the 15th day of the month following the reporting month;
• in the Social Insurance Fund – the same period;
• in FFOMS - the same period.

As you can see, the tax payment deadlines in April 2019 were moved up by a day due to the weekend.

Personal income tax is also paid on employee salaries. The fee must be accrued no later than the day following the date of salary transfer. taxpayer.

General table for 1st quarter

For clarity, below is a tax calendar that includes the main deductions for legal entities for the first reporting period of 2019.

Tax payment deadlines for the 1st quarter of 2019, table:

Penalties in case of late payments

The tax calendar for 2019 and the deadlines for paying specific taxes must be carefully studied so that the accountant does not allow delays. Delays in payments are fraught with penalties from tax authorities.

The conditions for calculating penalties are regulated by the Tax Code of the Russian Federation and the Federal Code of the Russian Federation. Additional funds are charged to the entrepreneur or legal entity if there is a delay of 1 or more days. Penalties are calculated starting from the day following the deadline for paying taxes.

The amount of the penalty depends on the status of the legal entity:

• individual entrepreneurs pay 1/300 of the refinancing rate of the Central Bank of the Russian Federation, regardless of the number of days of delay;
• organizations pay a percentage of 1/300 of the Central Bank rate in the first 30 days, and from the 31st day of delay the percentage increases to 1/150 of the rate.

The legal entity pays penalties along with the tax, the payment of which was delayed, or shortly after it. If a legal entity does not transfer the accumulated interest, it can be written off from the account or received through the sale of property.

Only those legal entities whose accounts were blocked during the period of delay by decision of the administrative or tax authorities are exempt from paying penalties. In other cases, even with a deferment, the accrual of interest is not suspended.

To avoid additional expenses, it is necessary to hire a competent accountant who will follow the established tax calendar for legal entities.

If the accounting representative does not pay the fees on time, you can use a convenient calculator to calculate additional penalties - http://glavkniga.ru/calculators/peni_nalog.

After an entrepreneur (LLC or individual entrepreneur), who is a VAT taxpayer, has determined how much value added tax he must transfer to the budget, he must do this no later than the 25th day of the month following the end of the tax period. The tax period for VAT is a quarter. This rule applies to the vast majority of those who pay VAT - entrepreneurs who are engaged in trade, provision of services and performance of work. The same applies when it comes to the transfer of goods and construction for one's own needs.

The deadline for VAT payments is until the 25th - the main change that will happen in 2016 regarding this tax. This is a fairly significant relaxation in favor of the payer: previously (before 2015) it was necessary to pay and submit the declaration by the 20th. Now the money remains in the entrepreneur’s circulation for an additional 5 days.

You can not pay immediately, but divide the payment into three parts and pay 1/3 every month. Each 1/3 of the payment for the reporting quarter - the completed tax period - is actually paid throughout the entire next quarter every month in equal installments. “Before the 25th” is the rule for partial monthly VAT payments: each 1/3 of the payment is paid no later than the 25th of its month.

If suddenly the quarterly VAT amount is not divided into three parts exactly, then each part is simply rounded to the nearest ruble, and the last one is rounded up. For example, the amount of VAT for the fourth quarter of 2015 is equal to 123841 ruble If we divide this sum into three parts, we get 41280.3333 (3 in period) rub. Therefore, in our example, we will pay the entire amount of VAT for the fourth quarter of 2015 as follows:

RUR 41,280.00 – until January 25, 2016.
RUR 41,280.00 – until February 25, 2016.
and 41281.00 rub. – until March 25, 2016.

If the deadline – the 25th – falls on a weekend or holiday, then the deadline for paying VAT is the first next working day.

VAT return

The tax return is submitted to the tax service for each quarter, that is, for each tax period. It must be submitted electronically through special communication channels with the tax service. In this case, submission in paper form, for example, when an entrepreneur decided to manually fill out a report and send it by mail, will be considered as if he did not submit the report. Tax agents submit returns in the same manner and within the same time frame.

The declaration is submitted to the tax service (Federal Tax Service department) in which the taxpayer is registered. The declaration is also submitted before the 25th day of the month following the tax period.

Fines for violations of VAT payment

The Tax Code provides for fines for various violations in the field of tax payment and filing of declarations:

• Failure to submit (failure to submit) a declaration – 5% of the tax amount for this failed declaration. This also applies to “zero” declarations - if there is no tax to pay and the declaration has not been submitted, then the minimum fine is 1000 rubles.
• Submitting a declaration in violation of the method of submitting it – 200 rubles.

For violations related to tax payment, the penalties are much more severe:

• Non-payment or incomplete payment of tax - 20% of this unpaid amount. This is if the non-payment occurred unintentionally, accidentally, for example, the accountant made a mistake in the documents and calculations.
• Non-payment or incomplete payment, if this is done on purpose, that is, intentionally, the fine will be 40% of the underpaid amount.

VAT payment deadlines in 2016

For the 4th quarter of 2015, the declaration will need to be submitted by January 25, 2016. And pay the tax amount in equal parts of 1/3 by January 25, February 25 and March 25, 2016, respectively.
For the 1st quarter of 2016, you submit the report by April 25, 2016. And payments are made within the deadlines of April 25, May 25 and June 27 (the 25th is a day off).
For the 2nd quarter of 2016, you must report to the tax authorities by July 25, 2016. Make three payments before July 25, August 25 and September 26, 2016 (the 25th is a holiday again).
For the 3rd quarter of 2016, send the declaration no later than October 25. Payments: until October 25, November 25 and December 26, 2016.
For the 4th quarter of 2016 you report and pay in 2017. The declaration must be submitted by January 25, 2017. Payments: until January 25, February 27 and March 27, 2017.

Procedure for paying VAT: some features

General rule: VAT is paid at the place of registration of the taxpayer. The same applies to tax agents, including payment deadlines.

If a foreign organization sells something in Russia (or provides services) and is not registered with the Federal Tax Service as a taxpayer, then payment of VAT on such transactions is made simultaneously with settlements with this foreign organization.

The bank that serves the tax agent for such transactions monitors: it accepts a payment order for the transfer of money to a foreign company for goods sold (services provided) only if VAT is paid at the same time. In other words, the bank makes sure that there are two payment slips: for transferring money to a foreign company and a second payment slip for paying VAT. Moreover, VAT in such cases is paid from an account opened with the same bank.

Since the 25th day in February falls on a day off (Sunday), the payment deadline is postponed to the first working day following it, that is, to February 26, 2018. Thus, organizations and individual entrepreneurs engaged in the sale of goods (work, services) subject to VAT must pay tax for the fourth quarter of 2017 by February 26 (Monday) inclusive. Ours also reminds us of this, which we recommend bookmarking so as not to miss other deadlines for paying taxes and fees, as well as submitting tax returns and calculations.

The amount of tax in this case is determined as 1/3 of the VAT amount calculated for the previous tax period (i.e., the amount invoiced in October-December 2017 is divided into three equal parts) (). The tax is paid to the budget at the place of registration of the taxpayer with the tax authorities (), and by tax agents (organizations and individual entrepreneurs) - at their location ().

As previously explained by the Federal Tax Service of Russia (), non-payment or incomplete payment of tax to the budget according to the relevant payment deadlines (in an amount less than 1/3 of the amount of tax due for payment for the expired tax period) is considered a violation of the legislation on taxes and fees. Such a violation entails the application of a set of enforcement measures, as well as interim measures to fulfill the taxpayer’s obligation to pay tax.

Organizations and private entrepreneurs doing business in Russia must submit reporting forms to the fiscal authorities, one of which is the VAT return for the 4th quarter of 2017. Based on the document data, tax officials check the correctness of calculation of the amounts of tax obligations of a business entity. Ignoring a legislative obligation entails the imposition of penalties.

According to the provisions of the law, reporting is submitted by the following business entities:

• organizations and individual entrepreneurs on OSNO;
• commercial structures that fulfilled VAT agent obligations in the past period (purchased goods and services from foreign companies, entered into sales or rental transactions with state or local authorities);
• by business entities under special regimes (USN, UTII, Unified Agricultural Tax), if in the 4th quarter they issued invoices to counterparties with a highlighted line “VAT”.

The obligation to prepare a declaration remains with the commercial structure, even if in October-December 2017 it actually did not conduct business (idle). If there was no turnover in the reporting period, two pages of the report are filled out - the title page and the first sheet.

How is the VAT return for the 4th quarter submitted?

The declaration contains information about transactions for the past three-month period. It is submitted to the tax office no later than the 25th day of the month following the quarter. If the specified date turns out to be a non-working day, the “deadline” is moved to the following weekday.

The current deadlines for submitting reports are as follows:

• for 4 sq. 17 – until 01/25/18 inclusive;
• for 1 sq. 18 – until 04/25/18 inclusive;
• for 2 sq. 18 – until 07.25.18 inclusive.

The declaration is submitted to the Federal Tax Service at the place of the legal address of the company or the area of ​​registration of the individual entrepreneur. If a commercial structure has branches in different cities, it prepares one report: VAT goes 100% to the federal budget, so there is no need to split the data.

The finished form is submitted via TKS. This rule does not depend on the number of personnel of a legal entity. In order not to violate the deadlines, you need to choose a telecom operator in advance and conclude an agreement with him for the provision of paid services.

Important! The only exception to the rule is companies and entrepreneurs in special regimes who are not VAT payers, but who performed the functions of tax agents in the reporting quarter.

If the taxpayer brings the completed report in paper form to “his” branch of the Federal Tax Service, the situation will be regarded as failure to provide information. The sanctions described in Art. 119 of the Tax Code of the Russian Federation, up to the “freezing” of the current account.

How to fill out the declaration correctly?

To prepare a report, you need to download its current form from the official website of the Federal Tax Service. Another option is to fill out the form in the accounting program used by the organization (for example, 1C).

The basic rules for filling out the declaration are as follows:

• Numerical and alphabetic values ​​are entered from left to right.
• There are no empty cells left in the report: if there is no data to be entered in a field, a dash is placed in it.
• Each field of the form contains one indicator.
• Amounts are indicated without kopecks; standard mathematical rules apply when rounding.
• Form pages must be numbered in order in a three-digit format, for example, “001”.
• Data about the taxpayer is entered in accordance with its constituent documents.
• OKVED is written on the title page in accordance with the classifier in force since 2016. To transform old values ​​into current ones, you can use various Internet programs.

The completed report is sent to the Federal Tax Service via Internet communication methods. It is certified by an enhanced digital signature made in the name of the general director of the company, private entrepreneur or other official of a commercial structure. You need to take care of the signature in advance.

If a business entity has the right to submit reports on paper, it must fill it out in blue, black or purple ink. Duplex printing and the use of correction tools to correct errors are not permitted. The finished declaration is certified by the handwritten signature of the company’s first person and a seal.

VAT return structure

The form, current for 2017, consists of a title page and twelve sections. The first of them is filled in by all commercial structures without exception, 2-12 are optional, depending on whether the company or individual entrepreneur carried out a particular type of transaction.

The title card contains the following information:

• number of the period for which data are presented;
• code of the fiscal authority receiving the report;
• name of the document originator;
• INN and KPP of the taxpayer;
• contact details of the company or individual entrepreneur;
• OKVED code of the organization;
• Correction number indicating that the taxpayer is submitting a report for the first time or is clarifying a previously submitted form with errors;
• Full name of the authorized person of the company, his signature.

The information indicated on the title page must correspond to the taxpayer's registration documents. For organizations at the stage of reorganization and liquidation, special fields are provided.

Sections of the VAT return for 2017

Let's look at the contents of each section of the reporting form:

• First

This is the main sheet of the declaration - summing up the results. It summarizes the data indicated on other pages and determines the amount of tax to be transferred to the state treasury. The first page is filled out by companies and individual entrepreneurs on OSNO, special regimes, and commercial structures that fulfilled agency VAT obligations in the past quarter.

• Second

To be completed by entrepreneurs and firms that have acted as a tax agent over the past three months. These are business entities that purchased goods from foreigners that were shipped to the Russian Federation, paid for services provided in the country, and entered into sales or rental transactions with authorities.

• Third

Dedicated to calculating the amount of tax. Required to be filled out by commercial entities that performed transactions at a rate other than zero. The section indicates the income received, advances and tax deductions. The result of the calculations is transferred to the first sheet.

• Fourth-sixth

Addressed to companies and entrepreneurs exporting goods or services engaged in intercountry transportation of goods. The choice of section depends on the situation: whether a package of supporting documents has been collected, whether the tax authorities have approved the use of a 0% rate.

• Seventh

Dedicated to transactions exempt from taxation in accordance with current legislation. Transactions are grouped by codes, a list of which is given in the appendix to the official instructions for preparing a declaration drawn up by the Federal Tax Service.

• Eighth-ninth

The data specified in the Sales and Purchase Books compiled by the organization is transferred to the sections. These sheets are necessary for fiscal authorities to simplify the process of conducting a desk audit.

• Tenth-eleventh

These are sheets filled out by companies or individual entrepreneurs who work under agency agreements, are developers or forwarders.

• Twelfth

Addressed to organizations under special regimes that erroneously or intentionally highlighted the “VAT” line in their invoices.

What is a zero declaration?

If a company or individual entrepreneur did not actually work during the reporting period, they do not have the data to fill out sections 2-12. This is possible if a commercial structure is at the stage of bankruptcy, has suspended operations due to seasonality, has registered, but has not started a business.

The zero declaration is submitted within the same time frame as the “standard” report. It is sent to the Federal Tax Service office strictly in electronic form.

The VAT declaration form is completed for only two elements:

• title page;
• first page.

Since no activity was actually carried out, only the number “001”, KBK and OKTMO are entered on the first sheet. The values ​​in rows 30, 40, 50 are zeros.

According to the law, lack of turnover is not recognized as a basis for refusing to prepare a declaration. If a company ignores the need to submit a report, tax authorities have the right to impose a fine on it in the amount of 1,000 rubles. for each month of delay (full or incomplete) or block her accounts with credit institutions.

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№ 154974 Zhuravleva Oksana Sergeevna Velikiy Novgorod

Good afternoon, Dear Lawyers! Consult me ​​please. Previously, I lived alone with my son in my grandfather’s apartment (he is not registered). I started dating my future husband and the receipts began to arrive...

Good afternoon, Dear Lawyers! Consult me ​​please. Previously, I lived alone with my son in my grandfather’s apartment (he is not registered). I started dating my future husband and receipts began to arrive for three. I have a housing complex, the chairman brings to the housing department a sheet with the number of people actually living in all the apartments. There is no hot water meter in either the house or our apartment. We pay for registration of 2 family members at a different address (we got married, a son was born), where there is no running water. In general, do they have the right to demand that we be paid for 4 people? In the last receipt we were asked to pay for 18 cubic meters of mountains. water! Is it possible to return the money that we have already paid for 3 (until the second child is born)? Since the New Year, 4 people have already been placed, but we have not paid the receipts yet. Thank you very much in advance!

I am an individual entrepreneur, I rented premises from an OJSC department in a store of 6 sq.m. (in the contract). During the contract, my area was reduced to 4 sq.m., but this was not reflected in the contract and I was forced to pay for 6 sq.m. I wrote a letter to the landlord asking him to correct the contract or reduce the rent, he refused, but in his reply he admitted that I occupy 4.9 sq.m., and 1.1 is the area for customers to walk through. I have a department separated by tables, with only a salesperson’s workplace inside. For the last 2 months I have not paid rent, I counted this as an overpayment for 2 sq.m. After the end of the contract, I wrote an acceptance certificate, but the landlord did not sign it. The landlord filed a claim in arbitration for the last 2 months and a penalty for 2 months after the expiration of the contract, allegedly because the act was not signed. The judge does not take my arguments into account and insists on a settlement agreement with the tenant, according to which I will not pay penalties, but only rent for the last 2 months. What to do in this case? The case was postponed because the judge did not make a decision and forced him to agree to a settlement. Thank you. Alexei.

Hello! I am buying a municipal property for 159 federal laws, installments for three years. The contract indicates the price excluding VAT (as written). The tax office verbally says that you need to pay VAT, but they don’t officially demand it (a year has already passed). The administration says, find out everything from the tax office. How to proceed? To pay or not? Thank you for your attention.

In 2007, I entered into a purchase and sale agreement for a 3-room apartment in a new building; according to the agreement, the total area of ​​the apartment is 71 sq.m. When concluding the contract, I immediately deposited money for the apartment at the seller’s cash desk at the rate of 71 sq.m.

After handing over the house and taking measurements from the BTI, it turned out that the design area of ​​the apartment I purchased was 77 sq.m., and the actual area (according to BTI measurements) was 75.65 sq.m. Currently, the developer requires an additional payment for 4.65 sq.m. and on this basis does not issue documents for registration of ownership.

Am I obligated to pay extra for the extra space? The increase in area occurred as a result of the developer deceiving the buyer regarding the project area and, as a consequence, the price of the apartment?

A WWII veteran was given an apartment in the 90s, which cannot be privatized, i.e. after the death of him and his wife, they need to move out of there. The veteran died, but his grandmother remained - the widow of a WWII veteran. According to the law, it is possible to move out of this state-owned apartment and receive a subsidy for the purchase of housing. Until July 2008 this subsidy was equal to the amount for 18 square meters, then a decree was issued to increase the subsidy to the amount for 22 square meters. meters. We decided to move out and take a subsidy in December 2008, but the money was transferred for 18 sq.m. meters. What to do and is it realistic to sue the amount for 4 sq. meters, and this is more than 80,000 rubles.

Thank you in advance.