Deadlines for filing annual reports for the year. When is the balance sheet submitted (deadlines, nuances)

Download quickly and free of charge the correct sample balance sheet for 2016 for the organization in excel format. How to distribute amounts across accounts between balance sheet items, what should you remember when filling out the Form 1 report in 2017?

Form and example of filling out a balance sheet in 2017- download .

In 2017, organizations must submit a balance sheet to the tax authorities based on accounting data for 2016. To fill out, you should use the balance sheet approved by Order No. 66n of the Federal Tax Service. The article provides detailed instructions for filling out the articles of this report, as well as links where you can download the current form and a sample of filling out the balance sheet for 2016 for free.

The balance sheet of an enterprise is the main accounting report that is prepared by each organization at the end of the year. If the enterprise itself wishes, interim balance sheets are also drawn up throughout the year to verify the information recorded. There is no need to submit interim reports anywhere; the company itself needs them for self-audit. Regulatory authorities require the mandatory submission of a balance sheet at the end of the year.

Balance due date

For 2016, the balance sheet (formerly also called Form 1) must be submitted on the last day of March 2017; the report can be submitted earlier. March 31 is the deadline for submitting reports, and in 2017 this date falls on a working day, and therefore there will be no postponements of the deadline.

The place where the balance is submitted is the Federal Tax Service branch at the place of registration of the organization, as well as Rosstat. At the same time, the balance sheet must be submitted to the statistics agency in electronic format; for the tax office, there are no strict requirements for the form of reporting.

Balance sheet form in 2017

When submitting reports for 2016, you must use the form approved by Order 66n, the last edition of which was on 04/06/2015. That is, the form has not changed, you need to submit the same form as last year.

If the company is considered small in terms of its indicators, then you can fill out the balance sheet in an abbreviated simplified version.

As an example, the process of filling out the balance sheet for 2016 is analyzed, the instructions are presented below, the result is a completed sample, the link to which is given below.

Sample of filling out the balance sheet for 2016

Form 1 contains two sections, the first shows the assets of the enterprise, the second collects liabilities.

Each section is represented by articles by which accounting data for the year is distributed. The level of detail of the information reflected is determined by each organization independently. The presented balance sheet form is recommended and can be adjusted, supplemented with items for greater detail. Unnecessary lines for which there is no data can be crossed out or deleted.

At the same time, it is important that the organization uses the same balance sheet items from year to year, since information for the last 3 years is shown in one form. Therefore, there should not be a situation where in one year there is a certain line in the form, but not in another. In this regard, it is better not to exclude lines that are not used in the reporting year; perhaps they will be needed next year; it is better to put a dash in the empty line.

Only enterprises in any tax regime fill out the balance sheet. Individual entrepreneurs do not fill out the report, since they have no obligation to keep accounting.

Line by line filling of balance sheet assets

Line	Filling
1110 NMA	The debit balance for accounts 04 and 08.5 is added up, and the accrued depreciation on the loan account 05 is subtracted from the result obtained. That is, the line of the form shows the residual value of intangible assets and investments in them.
1150 OS	The debit balance for accounts 07, 08 (except for subaccount 08.5) and 01 is added up, and depreciation on the loan account 02 is subtracted from the result obtained. The balance sheet line reflects the residual value of fixed assets and investments in them.
1170 Financial investment	To obtain the result, the debit balance of account 58 is taken, from which the credit balance of accounts 59 and 63 is subtracted. In this case, only data related to long-term investments are taken into account. This is convenient to do if you initially distribute short-term and long-term investments, conducting analytics on them. Long-term investments have a repayment period exceeding 1 year. This includes shares, contributions to the capital of other companies, loans, bonds.
1210 Reserves	This concept must include all the inventories the organization has, information about which can be distributed among accounts 10, 15, 20, 21, 23, 41, 44, 45, 97. The debit turnover on these accounts is taken, after which the credit balance on counts 14 and 42.
1230 Debit.request.	The debt of others to the organization filling out the balance sheet. For the calculation, the debit balance of account 46 is taken, as well as data on subaccounts 60, 62, 68, 69, 70, 71, 73, 75, 76. The credit balance of account 63 is subtracted from the result.
1240 Financial investment	This line of form 1 shows short-term investments, the maturity of which must occur in the next 12 months. The procedure for calculating the indicator is similar to that given in balance line 1170, only data on short-term investments is taken. Again, it is convenient to take this information if it was taken into account in advance in separate analytical accounts.
1250 Den.av.	This line of the balance sheet shows the sum of all assets of the enterprise in monetary terms. The indicator can be calculated by adding up the debit balance of accounts 50, 51, 52, 57.

Line by line filling out the liabilities of the balance sheet form

Line	Filling
1340 Revaluation	If during 2016 the value of fixed assets was recalculated, then the result is shown in account 83; the data from this account must be shown in this line of the balance sheet.
1370 Profit/loss	The final result of the activity, expressed in the form of annual profit or loss, is entered in this line of the balance sheet form. The results are summed up after the reformation. If the account balance is 84 credit, then this is the profit that is entered in this line without brackets. If the balance of account 84 is debit, then this is a loss that is entered in parentheses.
1410 Borrowed	Loans that are long-term in nature are shown, that is, the repayment period will not occur in the next 12 months. The indicator for filling out the balance line is the credit balance of account 67.
1510 Replace medium	Loans that are short-term in nature are shown, that is, the repayment period will occur in the next year. The indicator to be filled out is taken from account 66.
1520 Credit.back.	The organization's debt to contractors, suppliers, customers, and personnel at the end of 2016. The indicator is calculated as the sum of credit balances on subaccounts 60, 62, 68, 69, 70, 71, 73, 75.2, 76
1540 Est. oblig.	The indicator to be entered in this line of the balance sheet is the credit balance according to account 96.

After all the data on the accounts as of December 31, 2016 is distributed among the balance sheet items, it is necessary to summarize the results by calculating the amount of all assets and entering it in line 1600, and then calculating the amount of all liabilities and entering it in line 1700.

For several years now, accounting has been the responsibility of every legal entity, regardless of the taxation system it applies. Let us recall that until 2013, firms using the simplified tax system had the right to enjoy some kind of privilege and keep only tax records. Now there are no such concessions, so each company is required to submit a set of financial statements to the Federal Tax Service, as well as to Rosstat, by March 31 of the year following the reporting year. Of course, in addition to fulfilling this reporting obligation as part of accounting, the organization is not exempt from the need to provide reports and declarations to regulatory authorities based on the taxation system it applies, as well as its default status as an employer.

Composition of financial statements

If the organization is a small business, then it can prepare financial statements in a simplified form. In this case, the entire set will consist of only two forms: a balance sheet and a statement of financial results. All other companies submit financial statements in the following forms:

• balance;
• financial results report;
• statement of changes in capital;
• cash flow statement;
• explanatory note.

Deadline for submitting balance sheets and other forms for 2016

The deadline for submitting financial statements for both of these cases is the same: the last day for submitting reports for 2016 to the tax office and statistical agency is March 31, 2017.

But the timing for approval of reporting by the company’s owners in the accounting calendar for 2017 will be different. The founders of the LLC review and approve the balance sheet and other forms as part of the reporting in March-April of the year following the reporting one; for the shareholders of the JSC, a period from March to June is provided for the same purposes.

Deadlines for submitting tax reports for 2016

Tax reporting, unlike accounting, is not reviewed or approved by the owners of the organization. So, when planning the dates for submitting reports, including for 2016, you need to focus only on the deadlines established for submitting reporting forms to the tax office and funds. As mentioned above, the specific types of declarations and calculations that a company is required to file depend on the taxation system it applies.

The most comprehensive set of both quarterly and annual reporting companies on OSN. Let us remind you that they are payers of income tax, VAT, transport tax and corporate property tax.

Annual declaration for income tax submitted at the end of the year by March 28. In addition, depending on the variation of tax calculation (quarterly or monthly), the company is also required to report to the tax authorities by the 28th day of the month following the reporting period. Moreover, the data in the declarations will be recorded on an accrual basis from the beginning of the year.

Reporting period for VAT is each separate quarter, so that the tax base for this payment is not transferred consistently from quarter to quarter. The deadline for submitting reports in this case is until the 25th day of the month following the end of the quarter.

Tax period according to corporate property tax is the calendar year. Reporting periods are the 1st quarter, half a year and 9 months of the year. Companies that have property on their balance sheets are required to submit quarterly reports no later than 30 calendar days from the end of the corresponding reporting period. The year-end declaration is submitted by March 30 of the year following the previous one.

And finally transport tax, a report for which is submitted only if the company owns a vehicle. The tax period in this case is the calendar year. Organizations submit their annual transport tax return no later than February 1 of the year following the expired tax period. In this case, quarterly reports are not provided.

Companies that have chosen as a base simplified taxation system, do not pay income tax and VAT and, accordingly, do not report on them. They are required to submit a “simplified” declaration at the end of the year. The deadline for this report is the same as for submitting the balance sheet: for 2016 - by March 31st. Firms submit property and transport tax declarations to the simplified tax system in the same manner as general tax regimes.

If any area of ​​the company’s activity on the OSN or simplified tax system is transferred to the payment of imputed tax, then such a company is obliged, in addition to all of the above, to submit a quarterly UTII declaration. The deadline for its submission is until the 20th day of the month following the reporting quarter.

Deadlines for submitting payroll reports

Each company, regardless of the fact of paying wages to its employees, is considered an employer and, therefore, is obliged to report accrued and paid contributions to the Pension Fund and the Social Insurance Fund.

Calculation by form 4-FSS RF submitted on an accrual basis at the end of the 1st quarter, half-year, 9 months and the year as a whole. The deadline for submitting it to the Social Insurance Fund is no later than the 20th day of the month following the reporting period. This deadline is established for submitting the form in paper form, that is, during a personal visit or when sent by mail. If you report electronically, then you must fulfill this obligation to the Social Insurance Fund no later than the 25th day of the month following the reporting period.

Form submission deadlines RSV-1 PFR also depend on the form in which it is submitted - printed, that is, paper or via electronic communication channels. In the first case, it must be provided before the 15th day, in the second - before the 20th day of the second month following the reporting quarter.

New for this year – monthly form SZV-M– a fairly simple report containing information about the TIN and SNILS number of employees. It must be submitted to the Pension Fund by the 10th day of the month following the reporting month.

Another “salary” tax – personal income tax, withheld from employees’ earnings and transferred to the budget by the employer, requires the submission of two reports at once: 2-NDFL at the end of the year by April 1, as well as quarterly 6-NDFL, which must be submitted to the Federal Tax Service by the end of the month at the end of the reporting quarter.

And finally, one more report, which can be conditionally classified as reports on employees - information on the average number of employees. It must be submitted once a year, no later than January 20th.

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

Starting this year, entrepreneurs should take into account the new reporting form 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 to the Pension Fund, which will contain their 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 the personal income tax calculation report, the entrepreneur will face 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
Average headcount for 2015		more than 100 employees
Message about the impossibility of withholding personal income tax		more than 10 employees
Transport tax declaration		more than 100 employees
Land tax declaration		more than 100 employees
Financial statements		Not limited
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 changes in reporting are expected by entrepreneurs 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 submitting documents to the Insurance Funds and the tax office.

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.

In May 2016, accountants will face a serious workload - deadlines for submitting several reports are approaching.

Until May 3, individual entrepreneurs need to submit a declaration and pay tax according to the simplified tax system for 2015, and by May 4 - submit the 6-NDFL report for the first quarter of 2016. In addition, two reports must be sent to the Pension Fund of the Russian Federation - the usual RSV-1 (on paper - by May 16, in electronic form - by May 20) and the new SZV-M.
Let's talk about everything in more detail.

STS report for individual entrepreneurs

Individual entrepreneurs applying this tax regime must report under the simplified tax system by May 4. Please note: on April 10, a new declaration form came into force, approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@ “On approval of the tax declaration form for the tax paid in connection with the use of the simplified taxation system, the procedure for filling it out , as well as the format for submitting a tax return for the tax paid in connection with the application of the simplified taxation system in electronic form.” This means that individual entrepreneurs who postponed submitting the declaration until the end of the deadline will have to report using this new form. However, changes in filling will affect only trade tax payers. For others, the update is purely “cosmetic”.

Report 6-NDFL

The 6-NDFL report on the income of individuals, which appeared this year, must be submitted every quarter since 2016. That is, now he gives up for the first time.

6-NDFL is submitted only in electronic form if the number of employees of the company exceeds 25 people. In other cases, you can submit it in paper form.

Read more about 6-NDFL in this article.

RSV-1 report

The RSV-1 report is submitted four times a year, before the 15th day of the next month after the quarter - in paper form or before the 20th day - in electronic form. The procedure for filling out this form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2P.

You need to fill out the title page, the first and second sections.

If the company’s employees were on leave without pay (without pay, on maternity leave, on maternity leave), then in addition to RSV-1, individual information with completed length of service and zero amounts is also submitted.

SZV-M report

This year, reporting to the Pension Fund for employees appeared in the new form SZV-M (Federal Law dated December 29, 2015 No. 385-FZ). This type of reporting is needed to control the payment of pensions to pensioners who are still working. Form SZV-M must be submitted for each employee of the company.

If you do not submit the report on time, the company will be fined in the amount of 500 rubles for each employee. If the information in the document turns out to be unreliable (for example, there is an error), the fine is the same - 500 rubles per document.

What does the SZV-M form consist of:

• Details of the policyholder;
• Type of shape;
• Months of the reporting period;
• Employee data (full name, SNILS and TIN)

Before sending, the document is certified by the signature and seal of the head of the organization.

Nuances when filling out the SZV-M form:

1. The SZV-M must include employees who have had no income for a month, for example, those on leave without pay or on maternity leave. They retain their jobs and their employment contracts continue to apply.

2. Current legislation obliges organizations to submit a report, even if there were no payments or rewards in favor of individuals. But some branches of the Pension Fund of the Russian Federation believe that the basis for submitting SZV-M is the existence of an employment contract or a GPC agreement. For example, if there is no agreement concluded with the director, the sole founder, then there is no need to submit a report. To avoid disputes, it is better to clarify this issue with your Pension Fund branch.

Keep records in Kontur.Accounting - an online service for calculating salaries and sending reports via the Internet. The service is suitable for comfortable collaboration between an accountant and a director.

What is the deadline to submit the balance sheet for 2017 to the Federal Tax Service? Who should take it? Are individual entrepreneurs required to submit a balance sheet? The answers to these questions are given in this consultation.

Who must submit the balance sheet for the past year?

Those who are responsible for accounting are required to prepare and submit financial statements. And these include all organizations. So, for example, companies using the simplified tax system, UTII and OSNO are required to keep accounting records. The tax system does not play a role in this case (Part 1, Article 6, Part 2, Article 13 of the Law of December 6, 2011 No. 402-FZ).

At the same time, under certain conditions, only individual entrepreneurs should not generate financial statements. This follows from Part 2 of Article 6 of the Law of December 6, 2011 No. 402-FZ. To be exempt from accounting, they must keep records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner established by Russian tax legislation.

Composition of financial statements for 2017

As part of the financial statements for 2017, the organization must submit the following forms:

• Balance sheet;
• Income statement;
• Statement of changes in equity;
• Cash flow statement;
• Explanations in tabular and text forms.

Balance due date in 2018

As a general rule, the balance sheet must be submitted no later than three months after the end of the reporting year. The reporting year in our case is 2017.

The reporting period for annual financial statements (i.e., reporting year) is the calendar year - from January 1 to December 31 inclusive. An exception is cases when an organization is registered, reorganized or liquidated in the middle of the year.

It turns out that the balance sheet for 2017 must be submitted no later than April 2, 2018 (this is Monday).

Read also Cash flow statement in 2017: form 4

New organizations

For companies created after September 30, 2017, the first reporting year is from the date of their registration to December 31, 2018 (Part 3, Article 15 of Law No. 402-FZ). For the first time, they must submit a balance sheet only based on the results of 2018.

Example

Zhdun LLC was organized and registered with the Federal Tax Service as a new company on November 8, 2017. In this case, for the first time, the company must submit its balance sheet for 2018 no later than April 1, 2019 inclusive (since March 31, 2019 is a Sunday).

If the company was organized no later than September 30, 2017, then the first reporting period will begin from the date of registration and end on December 31, 2017 (Part 3, Article 15 of Law No. 402-FZ).

Liquidated organizations

For liquidated organizations, the last reporting year is the period from January 1 to the date of making an entry about liquidation in the Unified State Register of Legal Entities (Article 17 of the Law of December 6, 2011 No. 402-FZ). Therefore, reports must be submitted within three months from this date. For example, an entry on the liquidation of an organization was made in the Unified State Register of Legal Entities on October 27, 2017, prepare financial statements as of October 26, 2017, the reporting period is from January 1 to October 26, 2017.

Reorganized companies.

In case of reorganization, the last reporting year is from January 1 of the year in which the last of the companies that emerged was registered until the date of such registration (Part 1, Article 16 of Law No. 402-FZ). An exception is cases of merger, when the last reporting year is the period from January 1 to the date when an entry was made in the Unified State Register of Legal Entities about the termination of the activities of the merged company (Part 2 of Article 16 of Law No. 402-FZ).
The reorganized company must submit its balance sheet no later than three months from the day that precedes the date of state registration of the last of the emerging companies or the date when an entry was made in the Unified State Register of Legal Entities about the termination of the activities of the affiliated organization (Part 3 of Article 16, Part 2 of Article 18 of the Law No. 402-FZ).