Deadline for submitting the annual report. Deadlines for submitting financial statements

Organizations prepare monthly, quarterly and annual financial statements. In this case, the first and second financial statements are interim.

Reporting year for all organizations covers the period from January 1 to December 31 of the calendar year inclusive. The first reporting year for newly created organizations is considered to be from the date of their state registration to December 31; for organizations created after October 1 - from the date of state registration to December 31 of the following year inclusive.

Organizations, with the exception of budgetary ones, must submit annual and quarterly reporting:

• * participants or owners of their property;
• * territorial bodies of state statistics at the place of their registration;
• * other executive authorities, banks, financial authorities of the tax inspectorate and other users who, in accordance with the current legislation of the Russian Federation, are entrusted with checking certain aspects of the organization’s activities and receiving relevant reports.

State and municipal unitary organizations submit financial statements to bodies authorized to manage state property. Organizations are required to submit financial statements to the specified addresses free of charge, one copy at a time. All organizations, with the exception of budgetary ones, submit quarterly financial statements within 30 days after the end of the quarter, and annual ones - within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation. Annual financial statements must be submitted no earlier than 60 days after the end of the reporting year. Before submission to the above addresses, annual and quarterly financial statements are reviewed and approved in the manner established by the constituent documents.

If technical capabilities are available, financial statements can be presented on a floppy disk or other computer storage medium for reporting information. Budgetary organizations submit monthly, quarterly and annual financial statements to a higher authority within the deadlines established by it. Date of submission accounting statements for a one-city organization are considered the day of its actual transfer by ownership, and for a non-resident organization - the date of its mailing. In cases where the reporting submission date coincides with a weekend (non-working) day, the reporting submission deadline is postponed to the first working day following it.

Organizations publish financial statements and the final part of the auditor’s report, if provided for by Russian legislation. Publication is made no later than June 1 of the year following the reporting year, in newspapers, magazines or by distributing brochures, booklets and other publications among users.

How not to get confused about the deadlines and forms for submitting accounting and tax reporting? We present a summary table on the deadlines and forms for submitting accounting and tax reporting for 2017.

Timing and composition of submission of financial reporting forms for 2017

A set of financial statements for 2017 must be submitted to the tax inspectorate and statistical authorities no later than April 2, 2018* (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation, article 18 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter referred to as Law No. 402-FZ).

*Note.

03/31/2018 falls on a day off, and therefore companies must submit financial statements for 2017 to the Federal Tax Service and statistical authorities no later than 04/02/2018.

The composition of the presented financial statements for 2017 is systematized in the table:

Accounting statements can be provided both on paper and in electronic form. At the same time, the signature of the chief accountant on the paper form is not required (Order of the Ministry of Finance of the Russian Federation dated April 6, 2015 No. 57n).

To date, the obligation to submit financial statements in electronic form has not been established (letter of the Federal Tax Service of the Russian Federation dated December 7, 2015 No. SD-4-3/21316, letter of the Ministry of Finance of the Russian Federation dated June 11, 2015 No. 03-02-08/34055).

Where are financial statements submitted?

As a general rule, companies are required no later than three months after the end of 2017 to submit annual financial statements to the tax office at their location (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

The annual accounting (financial) statements of a joint-stock company, subject to mandatory audit, are disclosed by publishing its text together with the auditor’s report on the Internet page no later than three days from the date of drawing up the audit report, but no later than three days from the date of expiration of the period established by the legislation of the Russian Federation for the submission of a mandatory a copy of the prepared annual accounting (financial) statements. A mandatory copy of the prepared annual accounting (financial) statements is submitted no later than three months after the end of the reporting period (clause 10, article 13, clause 2, article 18 of Law No. 402-FZ, clause 71.3 and clause 71.4 of Regulation No. 454-P ).

Information on the accounting (financial) statements of the JSC for 2017 must be disclosed no later than 04/03/2018.

In addition, the company is required to submit a legal copy of its annual financial statements to the state statistics body.

And if the reporting is subject to mandatory audit, then the organization is obliged to submit an audit report to the state statistics bodies (clause 2 of Article 18 of Law No. 402-FZ). The audit report is submitted to statistics together with the annual financial statements or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year (clause 2 of article 18 of Law No. 402-FZ, Appendix to the Letter of the Ministry of Finance of the Russian Federation dated January 29, 2014 No. 07-04-18/01).

The audit report is not submitted to the tax authorities (Letters of the Ministry of Finance of the Russian Federation dated January 30, 2013 No. 03-02-07/1/1724, Federal Tax Service of the Russian Federation for Moscow dated March 31, 2014 No. 13-11/030545).

In addition, companies are required to submit financial statements to other addresses provided for by the legislation of the Russian Federation, the constituent documents of the organization, decisions of the relevant management bodies of the organization (clause 44 of PBU 4/99, Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

Deadlines and composition of submission of reporting forms for taxes and contributions for 2017

The composition and timing of tax reporting for 2017 is systematized in the table:

In addition, do not forget about other forms of tax control (providing information on the average number of employees - no later than January 22, 2018, etc.).

Deadlines for submitting annual financial statements for 2018

All organizations are required to report to the state on the results of their activities. Accounting statements must be prepared in 3 copies: one is kept in the company, the second is submitted to the Federal Tax Service, and the third is submitted to Rosstat. This must be done continuously from the day the legal entity is created until the day it is liquidated.

Attention! Starting with reporting for 2019, enterprises will only have access to the electronic format for submitting accounting forms (Clause 4 of Article 1 of the Law “On Amendments...” dated November 28, 2018 No. 444-FZ).

When are annual financial statements submitted? They are regulated by Art. 18 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ and Art. 23 of the Tax Code of the Russian Federation: reports must be submitted within 3 months after the end of the reporting period - before March 31.

If the deadline for submitting documents falls on a weekend, the deadline is extended to the first working day following it. In 2019, March 31st falls on a Sunday, so if for some reason you did not have time to submit the documentation before this time, you can do it on April 1st.

For all organizations, regardless of the taxation system they use, the deadline for submitting annual financial statements for 2018 will be as follows:

• submission to the territorial Federal Tax Service - before 04/01/2019;
• submission to the state statistics authorities - until 04/01/2019.

Almost all companies submit the following forms of accounting (Article 14 of Law 402-FZ):

Read about the composition of accounting reports for different organizations.

Don't know your rights?

For what period should reports be submitted?

In general, companies report their operating results for a calendar year, from January 1 to December 31. For companies created after September 30, the reporting year is considered to be the period from the date of state registration to December 31 of the following year. Legal entities created as a result of reorganization draw up annual accounting records as of December 31 of the same year in which the reorganization process took place.

IMPORTANT! The date of submission of accounting reports for a specific company is the day of mailing or the day when it was actually transferred to the Federal Tax Service at the place of registration (Article 15 of Law 402-FZ).

Fines for violators

The deadline for submitting annual financial statements must be strictly observed. Violators face tax and administrative liability.

In accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, for each reporting form not submitted to the tax authority, the organization will have to pay a fine of 200 rubles. If you count all the documents included in the accounting set, the total fine can be up to 1,000 rubles.

Submitting reporting documentation to statistical authorities late or sending an incomplete package of documents may be punishable by larger fines. Thus, Rosstat’s letter No. 13-13-2/28-SMI dated February 16, 2016 states that organizations will have to pay penalties in the amount of 3,000 to 5,000 rubles, and their management - from 300 to 500 rubles. (Article 19.7 of the Administrative Code).

Even more serious liability can be applied under Art. 15.11 of the Code of Administrative Offenses (for gross violation of accounting requirements) and under Art. 15.19 Code of Administrative Offenses (for non-disclosure of information on financial markets). Here fines are already calculated in tens and hundreds of thousands of rubles.

The deadline for submitting annual accounting reports for 2018 to the Federal Tax Service and Rosstat is April 1, 2019. Legal entities that violate legal requirements will have to pay large fines. Managers are also held administratively liable.

05.01.2016

The composition of financial statements is determined by clause 5 of PBU 4/99, and the specific list of forms, deadlines and addresses for submission depend on the duration of the periods covered by the statements.

Intermediate financial statements consist of a balance sheet and a profit and loss account, annual includes:

• balance sheet (form No. 1);
• profit and loss statement (form No. 2);
• statement of changes in capital (form No. 3);
• cash flow statement (form No. 4);
• Appendix to the balance sheet (form No. 5);
• explanatory note;
• auditor's report (for organizations subject to mandatory audit).

Small businesses that are not required to conduct an independent audit of the accuracy of their financial statements, in accordance with the legislation of the Russian Federation, have the right not to submit forms No. 3, 4, 5 and an explanatory note as part of the annual financial statements.

Small businesses required to conduct an audit of financial statements, in the absence of relevant data, have the right not to provide Form No. 3, Form No. 4, Form No. 5 as part of the annual financial statements.

Non-profit organizations do not provide a “Report on Changes in Capital” (form No. 3), “Statement of Cash Flows” (format 4), or Appendixes to the Balance Sheet (form No. 5) as part of their annual financial statements. But they are recommended to include in their financial statements a “Report on the intended use of funds received” (Form No. 6).

Public organizations that are not engaged in entrepreneurial activities do not provide forms No. 3,4,5 and an explanatory note as part of their annual financial statements.

If an organization has subsidiaries and dependent companies, then it is obliged, in addition to its own financial statements, to prepare consolidated financial statements that include indicators of the reports of such companies located both on the territory of the Russian Federation and abroad.

Deadlines for submitting financial statements

Annual financial statements , with the exception of budgetary ones, is submitted within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and intermediate within 30 days after the end of the quarter. Annual financial statements are submitted no earlier than 60 days after the end of the reporting year.

Addresses for submitting financial statements

Reporting is submitted to the founders and participants of the organization, owners of its property, as well as territorial bodies of state statistics. In addition, in accordance with sub. 4 paragraphs 1 art. 23 of the Tax Code of the Russian Federation, it must be submitted to the tax authorities at the place of registration of the organization. State and municipal unitary enterprises are also required to send financial statements to bodies authorized to manage state property.

Approval procedure

Before reporting can be presented to interested users, it must be approved. So, in accordance with the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies,” the annual reporting of a joint-stock company is approved by the general meeting of shareholders, and of limited liability companies by the general meeting of participants (Federal Law of February 8, 1998 No. 14 - Federal Law "On Limited Liability Companies").

The annual general meeting of shareholders is held within the time limits established by the company's charter, but no earlier than two months and no later than six months after the end of the company's financial year.

Order of presentation

According to paragraph 5 of Art. 15 of the Law on Accounting, financial statements can be submitted by an organization directly or through its representative; sent by post with a description of the attachment or transmitted electronically. The procedure for submitting tax and accounting reports in electronic form via telecommunication channels is determined by Order of the Ministry of Taxes of Russia dated April 2, 2002 No. BG-3-32/169, Order of the Ministry of Taxes of the Russian Federation dated December 10, 2002 No. BG-3-32/705@ “On the organization and functioning of the system for submitting tax returns and financial statements in electronic form via telecommunication channels” (as amended on August 8, 2003).

The day of sending the reporting is considered to be the date of sending the postal item or the date of its sending via telecommunication channels or the date of actual presentation of the reporting.

The annual financial statements of organizations are open to interested users, who can familiarize themselves with them and receive copies of them with reimbursement for the costs of copying.

Publication of financial statements

In cases provided for by the legislation of the Russian Federation, organizations no later than June 1 of the year following the reporting year must publish their financial statements and the final part of the audit report.
In accordance with the order of the Ministry of Finance of the Russian Federation dated November 28, 1996 No. 101, open joint-stock companies are required to publish:

• balance sheet;
• Profits and Losses Report.

One of two options can be adopted:

1. fully. Must include the full text of the final part of the auditor's report;
2. according to reduced requirements. Must contain the opinion of an independent audit firm on the reliability of the financial statements.

Annual financial statements starting from January 1, 2013, it is submitted “no later than three months after the end of the reporting period” (previously within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation). Annual financial statements are submitted no earlier than 60 days after the end of the reporting year.

The organization must form interim financial statements no later than 30 days after the end of the reporting period (clause 51 of PBU 4/99).

Addresses for submitting financial statements

The organization is obliged to ensure the submission of annual financial statements to each founder (participant) within the time limits established by the legislation of the Russian Federation.

Law N 402-FZ establishes only one address for reporting - to the state statistics authorities at the place of state registration. Moreover, only a “mandatory copy of the annual accounting (financial) statements” is submitted to the state statistics bodies.

The obligation to submit accounting (financial) statements to the tax authority at your location is established in subclause 5 of clause 1 of Art. 23 Tax Code of the Russian Federation. Only from 2013, organizations will have to submit only annual accounting (financial) statements to the tax authority. The deadline for its submission is no later than three months after the end of the reporting year. This is provided for by the amendments made to the Tax Code of the Russian Federation by Federal Law dated June 29, 2012 N 97-FZ.

Submission of interim accounting (financial) statements to tax authorities and state statistics authorities since 2013 is not provided for either by Law No. 402-FZ or the Tax Code of the Russian Federation.

At the same time, the need to submit interim reporting is enshrined in other regulations. In particular, the obligation to submit quarterly accounting (financial) statements is established for issuers of securities by Federal Law No. 39-FZ of April 22, 1996 “On the Securities Market” when registering a securities prospectus.

Order of presentation

According to paragraph 5 of Art. 15 of the Accounting Law No. 129-FZ, financial statements could be submitted by the organization directly or through its representative; sent by post with a description of the attachment or transmitted electronically. It was allowed to submit financial statements in electronic form - subject to the availability of technical capabilities and with the consent of users of the financial statements.

The new Accounting Law does not provide for this possibility. Moreover, Part 8 of Art. 13 it is specifically stated that The date of reporting is determined by the date of signing the paper version of the reporting forms.

Accounting statements are considered prepared after they are signed by the head of the entity, and not approved by the owners. This provision is important for meeting the deadlines for submitting reports to government bodies, since it eliminates the currently existing inconsistencies in the deadlines for its submission (within 90 days after the end of the year), which fall earlier than the deadline for its approval.

In addition, the signature of the chief accountant is not required.

The emergence of a new legislative norm is likely due to the desire of the legislator to minimize the possibility of making subsequent changes to reporting forms compiled in electronic form. Nevertheless, the format for presenting financial statements in electronic form was approved by a joint order of the Ministry of Finance of Russia and the Federal Tax Service of Russia dated February 15, 2012 N ММВ-7-6/87@ (the order came into force for financial statements in electronic form for the reporting period of 2011).

Accounting statements are open to users - founders (participants), investors, credit institutions, lenders, buyers, suppliers, etc. The organization must provide an opportunity for users to familiarize themselves with the accounting statements.

Currently, a Unified Interdepartmental Information and Statistical System is being created, the Regulations of which were approved by Decree of the Government of the Russian Federation dated May 26, 2010 N 367.

Paragraph 4 of the said Regulations establishes that access to official statistical information included in the statistical resources included in the interdepartmental system is carried out on a free and non-discriminatory basis. From the norm of Part 4 of Art. 18 of the new Law on Accounting it follows that, in general, the use of a state information resource that combines data from the financial statements of economic entities will be paid. From this we can conclude that the specified state information resource will be formed and function outside the framework of the said Unified Interdepartmental Information and Statistical System.