Deadlines for submitting financial statements. When is the balance sheet submitted (deadlines, nuances) Procedure for submitting financial statements

Currently, the state requires that a balance be submitted only once a year: on any suitable day from March 1 to March 31. Such deadlines for submitting the balance sheet are specified in both accounting (clause 2, article 18 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ) and tax legislation (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

NOTE! The balance sheet for owners and other interested parties can be submitted at any other frequency (Clause 4, Article 13 of Law No. 402-FZ). Tax authorities and statistics do not need to submit such reports.

The balance sheet can be submitted to the Federal Tax Service both electronically and on paper. But with reporting for 2019, the rules change.

And from June 1, 2019, the forms of the balance sheet and other accounting records changed (Order of the Ministry of Finance dated April 19, 2019 No. 61n). The key changes are:

• now reporting can only be prepared in thousand rubles, millions can no longer be used as a unit of measurement;
• OKVED in the header has been replaced by OKVED 2;
• The balance sheet must contain information about the audit organization (auditor).

The auditor mark should only be given to those companies that are subject to mandatory audit. Tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they can request information on the organization in accordance with Art. 93 Tax Code of the Russian Federation.

More significant changes have occurred in Form 2. For more details, see.

If you fail to submit your report on time, punishment will inevitably come. Fortunately, its value does not depend on the balance sheet, as happens in the case of a late tax return.

If you do not send the balance to the tax authorities or do it with a delay, you will be fined 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation). Administrative punishment is also possible for officials under paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation in the amount of 300-500 rubles.

If the balance is not received by the statistical authorities, then the amount of punishment will be 10,000-20,000 rubles in case of a violation committed for the first time. for officials and 20,000-70,000 rubles. for legal entities (clause 1 of article 13.19 of the Code of Administrative Offenses of the Russian Federation). If the offense is repeated, the fines will increase respectively to 30,000-50,000 and 100,000-150,000 rubles. (clause 2 of article 13.19 of the Code of Administrative Offenses of the Russian Federation).

Typically the reporting period is one year. During this time, you need to draw up a balance sheet and submit it to all authorities within the established time frame.

But you can register and start working from any date within the calendar year, and then the reporting period will be shorter than traditional. At the same time, the deadline for preparing the balance sheet is usual: within 3 months after the end of the reporting period.

Another case is the liquidation of a company. For such a company, the reporting period ends with the date of entry into the Unified State Register of Legal Entities on liquidation (Article 17 of Law No. 402-FZ), and the same 3-month period applies for the preparation and submission of reports.

For more information about where the liquidation balance is submitted, read the material “Where to submit the liquidation balance sheet” .

An extended reporting period occurs when the decision to start a business is made at the end of the year and registration occurs after September 30 (for example, in October 2019). Then, according to paragraph 3 of Art. 15 of Law No. 402-FZ, the reporting period increases and lasts from October 1, 2019 to December 31, 2020. Such an increase does not affect the deadline established by law for submitting the balance sheet.

Results

Reports must be submitted no later than the deadlines established by law. Failure to submit a balance or delay in submitting it will result in penalties.

There are no specific deadlines for tour operator organizations within which they must submit copies of their financial statements to the Federal Agency for Tourism specifically. However, paragraph 4 of the Procedure, approved by order of the Federal Tourism Agency dated August 4, 2009 No. 175, states that these documents must be submitted along with information on financial security for the new term. And such papers are submitted no later than three months before the expiration of the current financial security (paragraph 4, article 17.3 of the Law of November 24, 1996 No. 132-FZ). This means that financial statements must be submitted within the same period.

What happens if you don’t submit your reports on time?

If financial statements are not submitted to the Federal Tax Service of Russia on time, the inspectorate may fine the organization under Article 126 of the Tax Code of the Russian Federation. The fine is 200 rubles. for each document included in the reporting that tax inspectors received late.

When determining the amount of the fine, inspectors are guided by the full list of documents that a specific organization must submit (letter of the Federal Tax Service of Russia dated November 16, 2012 No. AS-4-2/19309, Ministry of Finance of Russia dated May 23, 2013 No. 03-02-07/2 /18285). For example, as part of the financial statements for 2015, the organization must submit the following forms: Balance sheet (see. ), Statement of financial results, Statement of changes in equity, Statement of cash flows (see), explanations in tabular and text forms. If an organization fails to submit its financial statements on time, the fine will be 1,000 rubles. (200 rub. × 5).

In addition, for late submission of financial statements at the request of the tax inspectorate, the court may impose a fine in the amount of 300 to 500 rubles from the responsible employee (for example, the head of an organization). (Part 1 of Article 23.1, Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

In each specific case, the perpetrator of the offense is identified individually. In this case, the courts proceed from the fact that the manager is responsible for organizing accounting, and the chief accountant is responsible for its correct maintenance and timely preparation of reports (clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18). Therefore, the chief accountant (an accountant with the rights of the chief) is usually recognized as a violator. And the head of an organization may be found guilty in the following cases:

• the organization did not have a chief accountant at all (resolution of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);

• accounting was carried out by a specialized organization, and it also compiled reporting (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18);

• the reason for the violation was a written order from the manager, with which the chief accountant did not agree (clause 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18).

Composition of reporting

Attention: The current legislation does not provide for liability for the fact that the annual financial statements are not approved. But a fine is possible for failure to submit such reports to shareholders for approval.

Administrative liability in this case is established by Part 2 of Article 15.23.1 of the Code of the Russian Federation on Administrative Offenses. This provision provides for punishment, in particular, for failure to provide or violation of the deadline for providing mandatory information (materials) in preparation for the general meeting of shareholders. Such materials also include the organization’s annual financial statements (Part 3 of Article 52 of the Law of December 26, 1995 No. 208-FZ).

The fine will be:

• for an organization – from 500,000 to 700,000 rubles;

• for officials – from 20,000 to 30,000 rubles. or disqualification for up to one year.

Situation: is it possible to submit to the tax office annual financial statements that were not approved at the general meeting of participants (shareholders)? The deadline for filing reports expires before the date for which the general meeting is scheduled.

Yes, you can.

As a general rule, accounting (financial) statements are considered prepared after a paper copy is signed by the head of the organization (Part 8, Article 13 of Law No. 402-FZ of December 6, 2011).

But indeed, the period during which the annual financial statements must be submitted to the tax office does not coincide with the period during which they must be approved by the general meeting of the organization’s founders. Thus, the annual reporting of an LLC must be approved no earlier than two, but no later than four months after the end of the reporting year (paragraph 2 of Article 34 of the Law of February 8, 1998 No. 14-FZ). And in a joint-stock company - no earlier than two, but no later than six months after the end of the reporting year (paragraph 3, paragraph 1, article 47 of the Law of December 26, 1995 No. 208-FZ).

The annual financial statements must be submitted to the tax inspectorate no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). This deadline cannot be moved - the law does not provide for this. And for late submission of reports, the organization, its manager and (or) chief accountant may be fined.

So it turns out that annual financial statements must be submitted to the tax office, even if they did not have time to approve them at the general meeting.

Publication of reports

The organization must publish reports in cases provided for by law (clause 9 of article 13 of the Law of December 6, 2011 No. 402-FZ). Thus, public joint stock companies are required to publish their annual financial statements. This follows from paragraph 1 of Article 66.3 and paragraph 6 of Article 97 of the Civil Code of the Russian Federation, as well as paragraph 1.1 of Article 1 and Article 92 of the Law of December 26, 1995 No. 208-FZ. Moreover, they must publish the reports together with the auditor’s report (Clause 10, Article 13 of the Law of December 6, 2011 No. 402-FZ).

Joint stock companies publish the text of their annual financial statements on their website on the Internet. The period is three days from the date of drawing up the auditor’s report on the reliability of the reporting. In any case, accounting reports should be published no later than three calendar days from the date on which the deadline for its submission to Rosstat expired (clause 71.4 of Bank of Russia Regulation No. 454-P dated December 30, 2014).

Statistics for 2015 must be reported by March 31, 2016 inclusive. The deadline for publication of the financial statements along with the auditor's report is April 4. If you are late with publication, there will be a fine. The Bank of Russia warns about this in its information letter dated March 30, 2016 No. IN-06-52/17.

LLCs are required to do this only if they openly place bonds or other equity securities (Clause 2, Article 49 of Law No. 14-FZ of February 8, 1998).

The requirements for mandatory publication of reporting also apply to organizations that use the simplified tax system (letter of the Ministry of Finance of Russia dated June 18, 2008 No. 07-05-06/137).

Attention: for violation of legal requirements on disclosure of information by the issuer, administrative liability is provided (Part 2 of Article 15.19 of the Code of Administrative Offenses of the Russian Federation).

The penalty is a fine. In this case, the amount of the fine is:

• from 700,000 to 1,000,000 rubles. – for the organization;

• from 30,000 to 50,000 rub. – for officials (or disqualification for a period of one to two years).

The costs associated with the publication of financial statements are administrative (clause 7 of PBU 10/99). Therefore, in accounting, reflect them on account 26 or account 44 (for trading organizations). When calculating income tax, take into account the costs of publishing annual reports as part of other expenses (subclause 20, clause 1, article 264 of the Tax Code of the Russian Federation). When calculating the single tax when simplifying the difference between income and expenses, these costs can also be taken into account in reducing the tax base (subclause 16, clause 1, article 346.16 of the Tax Code of the Russian Federation).

You will find the 2018 reporting calendar at.

Missing the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts (clause 1, clause 3, article 76, clause 1, article 119 of the Tax Code of the Russian Federation).

Our calendar will help you not to miss the deadline for submitting certain reports to the Federal Tax Service and extra-budgetary funds.

Deadlines for submitting basic tax reporting in 2017

Deadlines for submitting reports on insurance premiums to the Federal Tax Service in 2017

Since 2017, insurance premiums (except for contributions for injuries) come under the control of the Federal Tax Service. Accordingly, for periods starting from 2017, it must be submitted to the Federal Tax Service (clauses 7, 10, Article 431 of the Tax Code of the Russian Federation).

Deadlines for submitting reports to the Pension Fund in 2017

Despite the fact that since 2017, insurance premiums have been administered by the Federal Tax Service, the calculation of RSV-1 based on the results of 2016 must be submitted to the Funds.

Deadlines for submitting reports to the Social Insurance Fund in 2017

In 2017, you need to submit to the FSS:

• 4-FSS based on the results of 2016 in the context of all contributions paid to this Fund (contributions in case of temporary disability and in connection with maternity, as well as contributions “for injuries”)
• 4-FSS (there will be a new form) for periods starting from 2017, in terms of contributions “for injuries”.

Deadlines for filing financial statements in 2017

Organizations (regardless of the applied taxation regime) must submit financial statements for 2016 to the Federal Tax Service and statistical authorities

Deadlines for submitting other reports to the Federal Tax Service in 2017

Deadlines for submitting declarations for taxes such as water tax, mineral extraction tax, etc. you will find in our.

An accounting report is a reflection of the enterprise’s activities as of the reporting date. Properly compiled, it can be useful not only to the tax authority, but also to the manager or owners of the enterprise. Therefore, you should pay special attention to how the balance sheet is formed and how it is surrendered.

The composition of the reporting and the rules for its completion are regulated by the federal law “On Accounting”. But when the balance is handed over is stated in Article 23 of the Tax Code of the Russian Federation.

Who hands over the balance

Which organizations hand over the balance sheet is stated in Law 402-FZ of December 6, 2011. Now all economic entities are required to provide financial statements, with the exception of some individual entrepreneurs who keep records of income and expenses. Also in this law there is a clause about which organizations may not hand over the balance. This applies to branches of enterprises established on the territory of foreign countries.

Composition of financial statements

Which reporting forms will need to be submitted depends on whether the enterprise is commercial, budget-funded, or whether it is a small business entity (SMB).

A commercial organization submits the following package of reporting forms:

• Balance sheet;
• Income statement;
• Attachments (statement of changes in equity, statement of cash flows and an appendix with a breakdown of the main lines of the balance sheet and income statement).

SMEs that are not subject to mandatory audit criteria have the right to provide simplified financial statements. It is distinguished by aggregated indicators grouped by articles and the absence of detailed transcripts. It is necessary to understand that this opportunity exists regardless of the taxation system. That is, both organizations using the simplified tax system may be required to submit basic detailed forms, and enterprises using the simplified tax system can provide simplified reporting . In addition, those who submit a balance sheet should remember that providing it in a simplified form is a right, not an obligation. And if necessary, you can always submit the main report.

For non-profit enterprises, the reporting includes a report on the intended use of funds instead of a report on financial results.

Advice: Every year before submitting the balance sheet, you should check whether the reporting forms have changed.

The form of the accounting report and appendices was approved by Order of the Ministry of Finance 66n dated 07/02/2010 and when writing the accounting policy, it can be supplemented, if necessary, with any number of lines, but it is not allowed to exclude any information from the established forms. When finalizing the form of the document, we must not forget that the financial statements must be:

• Reliable;
• Informative for users of the report in order to make economic decisions based on the data obtained;
• Compiled on the basis of data from accounting registers.

Remembering that the balance sheet is not only a report for regulatory authorities, but also an opportunity to check the state of accounting and assess the economic stability of the enterprise, drawing up such a document no longer seems like a burden.

Where and when are financial statements submitted?

During the period when the balance sheet is submitted, it is necessary to clarify whether the address of the tax authority to which the company belongs has changed. You can provide documents:

• To the inspection in person or through a representative by proxy;
• By mail with a mandatory list of attachments, which is subsequently stored along with the report;
• Through the Internet.

Having submitted the documents to the tax authority, it is necessary to send the report to the state statistics body.

But how many times a year do they hand over their balances? Now, fortunately, this question can be answered - only once, and not as before every quarter. The Tax Code requires reporting to be submitted no later than three months after the end of the year.

You should pay attention to the deadlines for submitting balance sheets for newly created organizations. They depend on the date of registration. If an enterprise is registered after September 30, then it submits its first report only at the end of the next year.

When answering the question of when organizations hand over their balance sheets, it is necessary to note cases of reorganization or liquidation. Then the inspection must be provided with a separation or liquidation balance sheet, respectively, in which the end date of the reporting period will be the day of making an entry about changes in the Unified State Register of Legal Entities.

You should also remember how many times a year the balance sheet must be submitted to the owners of the organization for approval. The problem is that the deadline for submitting reports to the tax office occurs earlier than the last date established for holding annual meetings of participants or shareholders (or the Board of Directors). Because of this, it is possible to correct the reports based on the results of the annual meeting, because When new facts of activity are discovered, the impact of business transactions on the balance sheet is inevitable. And clause 8 of PBU 22/2010 states whether it is possible to submit an updated balance sheet. It is possible only if a significant error found before the date of approval of the report is corrected in the manner prescribed by law.

For some types of activities, provision is made for the submission of interim quarterly reports to the authorities that control such activities. However, there is no need to provide such reports to the tax office. We are talking about the following companies:

• Insurance companies;
• Professional participants in the securities market.

Late submission of the balance sheet entails a fine of 200 rubles for each form, this is stated in Article 126 of the Tax Code of the Russian Federation, and officials can be brought to administrative liability with a fine of 300 to 500 rubles.

When preparing a balance sheet, you must remember accuracy, care, and accuracy, and then the document will become not only an unnecessary report, but a tool for competent management of the enterprise.

The advent of 2018 for people associated with the accounting of enterprises entails not only pleasant moments of the holidays, but also hard work on preparing reports for submission to government bodies. Don't panic! This article will help you and tell you when the balance sheet is due in 2018, and what you should pay attention to so as not to make mistakes and not receive a fine.

Who, in what form, where and when submits the balance?

The balance sheet is submitted to the state statistics and tax authorities. All enterprises submit accounting reports, regardless of the type of activity, form of ownership, organizational and legal form and the chosen tax regime. The exception is individual entrepreneurs.

The reporting period for drawing up the balance sheet is one year (from 01/01 to 31/12). Exceptions are possible in the event of reorganization, creation of a new enterprise or termination of activity (discussed below).

The balance sheet is submitted annually (in 2018, once per 2017), within 3 months after the end of the calendar year.

The balance can be submitted in paper form or electronically.

The list of mandatory accounting reports for the reporting year, which must be submitted within a certain time frame, includes the Balance Sheet and the Statement of Financial Results of the enterprise.

Representatives of medium and large businesses are required to provide:

• Form 4 (cash flow);
• Form 3 (change in equity);
• Form 6 (targeted use of funds);
• An explanatory note to the transmitted data in order to avoid incorrect interpretation of the results of operations, especially losses.

Enterprises that are required to do a mandatory audit, in addition to the balance sheet, also submit an audit report to the statistics body within certain deadlines.

Individual entrepreneurs (IP) may not comply with the deadlines for submitting financial statements, since they do not belong to enterprises required to maintain financial statements.

What to consider when preparing a balance sheet for the last reporting period

The balance sheet for 2018 should be compiled on the basis of accounting records (confirmed by supporting documents) and primary documentation for the period from December 1, 2017 to December 31, 2017. The accounting documentation must correctly display the financial performance indicators of the enterprise for the reporting period.

In a situation where the management financial cycle of an enterprise depends on seasonality and differs from the accounting year, the balance sheet should still use indicators from January 1 to December 31.

For the preparation of financial statements for the year, special forms are approved by law; they cannot be submitted in any form.

Errors that may affect the timing and quality of submission of financial statements

It is important that the annual balance sheet is submitted on time and without errors. If there are significant errors in the company’s reporting (the materiality threshold is determined by the company’s accounting policy, as a rule, it is 5 or 10%), then The following ways to correct them are provided:

• replacement of previously provided financial statements;
• retrospective recalculation.

When submitting a balance, the following errors may occur:

1. Unequal balance sheet price indicators - assets and liabilities. To prevent an error, you need to check the turnover figures, ledger and primary documents.
2. Inconsistency of indicators in different reporting forms. It is necessary to check using formulas for linking indicators in different reporting forms.
3. The impact of errors from previous periods that arose after reporting. To ensure that these errors do not affect the deadlines for submitting the balance sheet, information about the adjustments must be disclosed in the explanatory note.

In 2018, the deadline for submitting the balance sheet is 04/02/2018 (03/31/2018 is a holiday, which is postponed).

Balance sheets are also submitted by enterprises that did not conduct business activities in 2017 within the deadlines specified by law in 2018, as this is not a basis for exemption from reporting.

In case of violation of the deadlines for submitting the balance sheet to the statistics and tax authorities in 2018, the following fines are provided:

1. If the deadlines for submitting reports to the Tax Service are violated:

• fine for a legal entity - 200 rubles. for each document not provided;
• fine for officials - 300-500 rubles.

2. In case of violation of the deadlines for submitting reports to the Statistical Bodies:

• fine for a legal entity - 20,000-70,000 rubles;
• fine for officials - 10,000-20,000 rubles.

What may affect the timing of filing financial statements?

The deadlines for submitting balance sheets may be changed in the event of reorganization or termination of the enterprise. For companies created during the reporting period, special rules for filing financial statements are also established.

Deadlines for submitting balance sheets in special cases in 2018

1. When liquidating an enterprise, the balance sheet is submitted within 3 months from the date of making an entry in the Unified State Register of Legal Entities, the reporting period is from January 1, 2017 to the date of liquidation of the enterprise.

2. When creating an enterprise:

• until September 30, 2017 - the deadline for submitting reports is 04/02/2018, the reporting period is from the date of registration in the Unified State Register of Legal Entities to December 31, 2017;
• after September 30, 2017 - submission deadline no later than 04/01/2019, reporting period - from the date of entry in the Unified State Register of Legal Entities to December 31, 2018.

3. When reorganizing enterprises:

• the new enterprise submits introductory documentation within 3 months from the date preceding the date of registration of the last enterprise associated with the reorganization;
• in case of merger, the enterprise must submit the latest financial statements, the balance sheet is submitted within 3 months from the date preceding the date of entry in the Unified State Register of Legal Entities on the termination of activities.

Entrepreneurs submit their balance sheet on paper or electronically.

In paper form, reporting can be submitted directly to the offices of state statistics and tax authorities or via postal service.

Accounting statements can also be submitted to the designated lines using electronic document management (downloading directly from 1C, providing via VLSI, using the government services website). In this case, it is necessary to have electronic keys and enter into an agreement with an electronic document management operator.

The day of reporting is determined depending on the form of submission:

• in the case of personal transfer, the date of filing the report is the date on the stamp of the government agency;
• if the balance is transferred by post, the date is recorded in the receipt for sending the letter from the post office;
• When submitting reports in electronic form, the day of delivery is considered to be the date recorded by the telecom operator and indicated in the notice of receipt.

If you adhere to the basic rules for submitting financial statements (submit a complete list of documents, check for errors, submit a balance sheet within the deadline established by law), then the reporting process will go quickly, without problems and fines.