The balance sheet for 2018 is submitted in March 2019 by all organizations - small, medium and large. One copy goes to the tax office, the other to Rosstat. Along with the balance sheet, you must send a statement of financial results. You can download official forms and samples, as well as find out the deadlines and procedure for filling them out in our article. We provide the most complete instructions for filling out financial statements with an explanation of all lines and examples.
Fill out your balance online in the Bukhsoft program
In the article:
Changes
In 2019, companies submit reports for 2018 according to the old rules. Then the rules will change. Firstly, the form will become electronic; it will no longer be possible to submit it on paper. Secondly, reporting to Rosstat is canceled; companies will submit reports only to the tax office. All laws have already been signed, see for a detailed review.
Composition of financial statements for 2018
Individual entrepreneurs do not submit financial statements.
Organizations submit financial statements for 2018 to two bodies: the Federal Tax Service and statistics at the place of registration.
The financial statements for 2018 consist of:
- Balance
- Financial results report
- Applications: , (these applications are submitted in private cases)
You can also attach other explanations to the financial statements, presented in tabular or text form. And it is mandatory - an audit report confirming the reliability of the financial statements if the organization is subject to audit in accordance with the law (clause 10 of Article 13 of Law No. 402-FZ).
At the same time, the annual financial statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them.
Data in reporting forms are given in thousands of rubles without decimal places. An organization that has expensive property (significant turnover) can display data in millions of rubles without decimal places.
Corrections to 2018 forms are not permitted. In addition, there should be no erasures or erasures in the financial statements. If the value of any numerical indicator is missing, then a dash must be placed in the line.
Earlier, Rosstat published the financial statements for 2018 of all Russian companies. This information is available in the "Simplified. Counterparties" service. To view your balance and make sure the supplier is reliable, get free access to the program for 24 hours.
Due dates
The company's annual financial statements are submitted to the tax authority within three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). A similar deadline is established for submitting reports to statistical authorities (clause 2 of article 18 of Law No. 402-FZ).
The deadline for submitting reports for 2018 to the Federal Tax Service and statistics is - no later than March 31, 2019. But since March 31 is Sunday, the deadline is postponed to the next working day - April 1.
If you prepare interim financial statements for your own purposes (they are prepared optionally), you do not need to submit them to any regulatory authorities.
In what form is the report submitted: paper or electronic?
In 2019, the Tax Code of the Russian Federation does not establish the obligation of organizations to submit financial statements to the tax office in electronic form. Filing reports electronically is a taxpayer's right.
Therefore, companies have the right to send reports to the Federal Tax Service on paper. To do this, the head of the company or his representative can personally contact the inspectorate. Or documents can be sent by mail with a list of attachments.
As for accounting reports to the statistical institution, it is also allowed to be submitted on paper. There is no legal obligation to report online.
Form
The 2018 form and financial results report are presented in the files. This reporting is recommended by the Federal Tax Service of Russia, so it is safe to submit it.
The asset reflects the amount of non-current and current assets, the liability - the amount of equity capital and borrowed funds, as well as accounts payable.
Let us list what is included in the enlarged items of the simplified balance sheet under the simplified taxation system in 2018. At the same time, we will not reveal what specifically relates to the components of each indicator, since we will talk about this in detail later when we move on to the balance sheet compiled in the general form. After reviewing all the forms, we will give an example of filling out a simplified balance sheet form. And also, for comparison, a sample of filling out a balance sheet using the general form.
Assets
Tangible non-current assets. This line reflects, in particular, fixed assets and unfinished capital investments in fixed assets.
Intangible, financial and other non-current assets. The very title of the article suggests that it should reflect intangible assets and long-term financial investments. The line also includes the results of research and development, unfinished investments in intangible assets, and research.
Inventories. This line should not raise any special questions. Since the article of the same name is also in the usual form of the balance sheet.
What was said about the previous line also applies to this one.
Financial and other current assets. The line is intended to reflect short-term financial investments, accounts receivable and other assets.
Passive
Capital and reserves. This includes authorized capital, additional and reserve capital (if any), retained earnings (uncovered loss), revaluation of fixed assets (intangible assets), if any. Also own shares purchased from shareholders for cancellation (founders' shares).
Long-term borrowed funds. This shows borrowed funds received from long-term loans and borrowings.
Short-term borrowed funds. This line is intended to reflect borrowed funds received under short-term loans and borrowings.
Accounts payable. The amount of other short-term debt of the organization to its creditors is indicated on this line.
For indicators that remain unreflected, the lines “ Other long-term liabilities" And " Other current liabilities».
Intangible and tangible search assets. These two indicators are given in lines numbered and . They are intended for organizations - users of subsoil to reflect information on the costs of developing natural resources (approved).
Fixed assets. For depreciable objects, the residual value of fixed assets is recorded. If we are talking about non-depreciable property, then the line indicates its original cost.
Assets classified as fixed assets must comply with the conditions of PBU 6/01 “Accounting for fixed assets”, approved.
Objects must be owned by the organization or have the right of operational management or economic management. It is also allowed to include property received under a leasing agreement as fixed assets if it is taken into account on the balance sheet of the lessee. Objects subject to mandatory state registration of property rights are considered fixed assets from the moment they are registered. The fact that documents are submitted to the appropriate authority does not matter.
Financial investments. For long-term financial investments, that is, with a circulation period of more than a year, is reserved (for short-term ones - Section II “Current assets”). Investments in subsidiaries, affiliates and other companies are also shown here. Financial investments are taken into account in the amount spent on their acquisition. Don’t forget: the cost of own shares purchased from shareholders for resale or cancellation, and interest-free loans issued to employees do not qualify as financial investments (19/02 “Accounting for financial investments”, approved). For the first indicator, it is provided in the liability side of the balance sheet. The second indicator is reflected in the asset as part of accounts receivable, namely: long-term loans are shown at, short-term - at.
Deferred tax assets.“Deferred tax assets” are filled in by income tax payers. Since “simplified people” are not included in their number, it must be marked with a dash.
Other noncurrent assets. Here () data is shown on non-current assets that are not reflected in other balance sheet lines.
Section II. Current assets
Inventories. The cost of inventories is reflected at. Previously, this indicator had to be deciphered. In the current reporting form, decoding is not required. However, it is needed if the indicators included in are significant. In this case, you should add decryption lines, for example:
- raw materials and materials;
- costs in work in progress;
- finished products and goods for resale;
- goods shipped, etc.
Value added tax on purchased assets. This line with the code “simplified” can be filled out if, according to the organization’s accounting policy, the amounts of “input” VAT are reflected in account 19 “Value added tax on acquired assets.” Let us remind you that “simplified” are not VAT (VAT) payers, therefore they can take into account the “input” tax in the cost of goods, materials, work or services.
Accounts receivable. This is intended for short-term receivables, that is, repayment of which is expected within 12 months after the reporting date.
Financial investments (excluding cash equivalents). For these assets, a ratio is provided, which, in particular, shows loans provided by the organization for a period of less than 12 months.
If you are determining the current market value of financial investments, use all sources of information available to you, including data from foreign organized markets or trade organizers. Such recommendations are contained in. If at the reporting date you cannot determine the market value of a previously assessed object, reflect it at the cost of the last assessment.
Cash and cash equivalents. To fill out the line, you need to sum up the cost of cash equivalents (the balance of the corresponding subaccounts of account 58) and the balances of the accounts in which your funds are accounted for (50 “Cash”, 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks " and 57 "Translations on the way"). The concept of cash equivalents, we recall, is contained in approved. Cash equivalents may include, for example, demand deposits opened with credit institutions.
Other current assets. Here () data is shown on current assets that are not reflected in other asset lines of your balance sheet.
Section III. Capital and reserves
Authorized capital (share capital, authorized capital, contributions of partners). The balance sheet reflects the amount of the authorized capital. It must coincide with the amount of the authorized capital, which is recorded in the constituent documents of the company.
Own shares purchased from shareholders. We have already said that if an organization purchased its own shares (founders’ shares) in the authorized capital not for sale, then their cost is included in. Such shares are supposed to be cancelled, which automatically leads to a decrease in the authorized capital, therefore the indicator of this line as a negative value is given in parentheses. But if own shares are repurchased and resold, they are already considered an asset and their value must be included in “Other current assets.”
Revaluation of non-current assets. This line is assigned the number . It shows the additional valuation of fixed assets and intangible assets, which is taken into account in account 83 “Additional capital”.
Additional capital (without revaluation). The amounts of additional capital are reflected according to. Note that the indicator for this line is taken without taking into account the amounts of revaluation, which should be reflected in the line above.
Reserve capital. The balance of the reserve fund is indicated by. This reflects both reserves formed as required by law and reserves created in accordance with the constituent documents. Decoding is required only if the indicators are significant.
Retained earnings (uncovered loss). Retained earnings accumulated for all years, including the reporting year, are shown in. It also reflects the uncovered loss (only this amount is included in brackets).
The components of the indicator (profit (loss) for the reporting year and (or) for previous periods) can be written down in additional lines, that is, a breakdown can be made based on the financial results obtained (profit/loss), as well as for all years of the company’s activity.
Section IV. long term duties
Estimated liabilities. The explanations that we gave to the following apply here: fill out if the company recognizes estimated liabilities in accounting. Only in reflect long-term liabilities, and in - short-term.
Other obligations. They show other short-term liabilities that are not reflected in other balance sheet lines.
So, we have looked at the balance sheet items. Now we offer a diagram that will help determine its indicators (we denote the debit and credit balances of the accounting accounts as Dt and Kt, respectively).
Summary of balance sheet lines according to the general form for 2018
Section I “Non-current assets”
Section II "Current assets"
Section III "Capital and reserves"
Section V “Short-term liabilities”
If all transactions are reflected correctly and correctly transferred to the balance sheet, the indicators will coincide. If this equality is not observed, an error has been made somewhere. Then you need to check, recalculate and adjust the entered data.
An example of filling out a balance sheet using a general and simplified form
LLC was registered in 2018. The indicators of the accounting registers as of December 31, 2018 are shown in the table.
Balances (Kt - credit, Dt - debit) on the accounting accounts as of December 31, 2018 of Zvezda LLC
|
Balance |
Amount, rub. |
Balance |
Amount, rub. |
|---|---|---|---|
In the line “for___20__.” in each form, the accountant indicated: as of December 31, 2018. After that, I entered the full name of the company, type of activity, organizational and legal form, and form of ownership. The accountant crossed out the unit of measurement “millions”. RUB”, since it reflects indicators in thousands.
Indicate the location of the company, and in the special fields on the right - the necessary codes. Since the company was registered in 2018, in the last two columns of each balance sheet form, put dashes instead of indicators.
General balance sheet
The accountant crossed out all lines in column 1. Since the organization does not draw up explanations for the financial statements, the numbers of which are indicated in this column. In column 4, the accountant reflected the indicators as of December 31, 2018. In column 3 I put the line codes.
Fixed assets. The accountant determined the indicator of line 1150 “Fixed assets” as follows: debit balance of account 01 – credit balance of account 02. Result: 668,700 rubles. (RUB 700,600 – RUB 31,900). All balance lines are filled in thousand rubles. Therefore, the accountant rounded all the indicators to the nearest thousand and wrote down 669 thousand rubles in line 1150.
In line 1170 “Financial investments” the accountant entered the debit balance of the account 58 - 90 thousand rubles.
Total for summary line 1100: 759 thousand rubles. (669 thousand rubles (line 1150) + 90 thousand rubles (line 1170)).
Current assets. In line 1210 “Inventories”, the accountant recorded the cost of goods - debit balance on account 41, equal to 165 thousand rubles.
The indicator in line 1230 “Accounts receivable” is equal to the debit balance on accounts 62, 71 and 73, so the accountant added 343 thousand rubles to the balance sheet. (250 thousand rubles + + 43 thousand rubles + 50 thousand rubles).
The indicator for line 1250 “Cash and cash equivalents” was found by adding the debit balance of account 50 and the debit balance of account 51. The result is 135 thousand rubles. (17 thousand rubles + 118 thousand rubles).
Total for summary line 1200: 643 thousand rubles. (165 thousand rubles (line 1210) + 343 thousand rubles (line 1230) + 135 thousand rubles (line 1250)).
The final line 1600 shows the sum of the indicators of lines 1100 and 1200. That is, 1402 thousand rubles. (759 thousand rubles + 643 thousand rubles).
The remaining lines of column 4 are filled with dashes.
Balance liability. The indicator on line 1310 “Authorized capital” is equal to the credit balance of account 80, that is, it costs 50 thousand rubles in the balance sheet.
Line 1370 “Retained earnings (uncovered loss)” shows the balance of account 84. It is a credit balance. This means that the organization has a profit at the end of the year. Its value is 799 thousand rubles. There is no need to put the indicator in brackets.
The summary line indicator 1300 is equal to 849 thousand rubles. (50 thousand rubles (line 1310) + + 799 thousand rubles (line 1370)).
In line 1510, the accountant recorded the credit balance of the account 66 - 150 thousand rubles.
The accountant determined the indicator for line 1520 “Accounts payable” as follows: credit balance of account 60 + credit balance of account 68 + credit balance of account 69 + + credit balance of account 70. The result is 403 thousand rubles. (208 thousand rubles + 103 thousand rubles + + 3 thousand rubles + 89 thousand rubles).
In line 1500, the accountant entered the sum of lines 1510 and 1520, amounting to 553 thousand rubles. (150 thousand rubles + 403 thousand rubles).
The final line indicator 1700 is equal to the sum of lines 1300 and 1500. The resulting value is 1402 thousand rubles. (849 thousand rubles + 553 thousand rubles). In the remaining liability lines, the accountant added dashes.
The indicators for the total lines 1600 and 1700 are equal. In both lines the value is 1402 thousand rubles. The balance is correct, which means the accountant filled everything out correctly.
Sample balance sheet in general form
Balance sheet in a simplified form
Here fill out columns 2 and 3 of the form. At the same time, the accountant added column 2 independently to reflect the line codes. Column 3 directly reflects the values of the indicators.
The cost of fixed assets in the amount of 669 thousand rubles. The accountant reflected it under the item “Tangible non-current assets”. The specified line code is 1150.
Financial investments in the amount of 90 thousand rubles. The accountant wrote down the line “Intangible, financial and other non-current assets.” In column 3, the accountant entered line code 1170 (for the indicator “financial investments”).
The “Inventories” line contains the same indicator that the accountant calculated for the general balance sheet form, since the rules for calculating and filling out this line are the same. The accountant reflected 165 thousand rubles on this line. and set the code to 1210.
The line “Cash and cash equivalents” includes only cash in the amount of 135 thousand rubles. The line code is 1250.
Of the current assets that were not reflected in the above balance sheet lines, there remained accounts receivable in the amount of 343 thousand rubles. The accountant entered this indicator in the line “Financial and other current assets.” The line code is 1230.
The final indicator of the division of the asset (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1230 and 1250. And amounts to 1402 thousand rubles. (669 thousand rubles + 90 thousand rubles + + 165 thousand rubles + 135 thousand rubles + 343 thousand rubles).
Let's move on to the balance sheet liability. The authorized capital and retained earnings are reflected in one line “Capital and reserves”. The line amount is 849 thousand rubles. (50 thousand rubles + 799 thousand rubles). The line code is assigned to the indicator that has the largest share in the aggregated indicator. This is retained earnings. Therefore the line code is 1370.
In the line “Short-term borrowed funds” the accountant entered code 1510 and indicated the value - 150 thousand rubles.
In the remaining lines of column 3, passives are dashes, since there is no data.
The total indicator of the liability section (line 1700) is equal to the sum of lines 1370, 1510 and 1520.
Let's compare the indicators of lines 1600 and 1700. In both lines the value is 1402 thousand rubles. The balance is correct, which means the accountant filled out the form correctly.
Each form was signed by the head of the organization and indicated the date.
Sample balance sheet in a simplified form
Statement of financial results in a simplified form
The sums of interest that the organization received in the reporting period on bonds, deposits, government securities, funds stored in a current account, issued loans and borrowings are combined. And the amounts of interest that are accrued for payment on their bonds and bills, as well as on loans and borrowings taken, are contributed to. This is an expense, so write the amount in parentheses.
Lines and show other income and expenses that were not included in the figures of the previous lines.
Profit before tax is calculated by summing it up - and taking into account that expenses are indicated with a minus sign.
- are intended for income tax payers, so the “simplified” people put dashes in them and move on to the next line -. It, in particular, reflects the tax paid under the simplified taxation system (in brackets), as well as penalties and fines accrued for violations of tax legislation.
B calculate net profit (or loss) for the reporting year. For “simplified” people, this will be profit minus the accrued single tax. By the way, the indicator on the financial results statement must coincide with the indicator of retained earnings (uncovered loss) from the liabilities side of the balance sheet for this year (minus the indicator of retained earnings or uncovered loss for the previous year).
The following is background information. They show the result of the revaluation of the organization’s non-current assets carried out in the reporting period. Note that this line indicates only the change in additional capital that arose due to the revaluation of non-current assets carried out in the reporting period. The amounts of additional valuation (depreciation) of fixed assets and intangible assets included in the financial result as other income (other expenses) are shown according to
The weighted average is the quotient of the total number of shares of the organization outstanding on the 1st day of each month of the reporting year divided by the number of months in it.
Another indicator related to the stock market, diluted earnings (loss) per share is reflected in . It is calculated like this:
The figures are provided by shareholders holding convertible securities.
Now we offer a diagram that helps determine the report indicators (Dt and Kt mean debit and credit turnover for the reporting period according to the accounting accounts).
“Revenue (less VAT, excise taxes and other similar mandatory payments)”= Kt 90 subaccount “Revenue” – Dt 90 subaccounts “VAT”, “Excise taxes”, “Export duties”.
"Cost of sales"= Dt 90 subaccount “Cost of sales” in correspondence with accounts 20, 41, 43 and 45. Enclose the indicator in brackets.
"Gross profit" = +
Zvezda LLC was registered in 2018. Accounting indicators for 2018 are shown in the table. A sample of a completed report on the financial results of Zvezda LLC in the general form is shown after the example. And the report in a simplified form is behind it.
Accounting indicators of LLC
In both forms in the line “for ___20__.” The reporting period is indicated as 2018. After this, the accountant entered the company details, crossed out the unnecessary unit of measurement, and entered the date and necessary codes. Since the company was registered in 2018, there are dashes in the last column of each report form.
Statement of financial results in a general form
The accountant crossed out the lines in column 1, since the company does not issue explanations.
In column 4, the accountant entered indicators based on data from the table. The accountant also added column 3 to indicate the line codes.
The accountant filled out all indicators in thousand rubles. Line 2110 showed revenue in the amount of 5,616 thousand rubles. In line 2120 - cost of sales - 3800 thousand rubles. in brackets. Next, the accountant calculated the gross profit (loss). It amounted to 1816 thousand rubles. (5616 thousand rubles – 3800 thousand rubles). The accountant entered the indicator in line 2100.
In line 2210, the accountant reflected business expenses - 803 thousand rubles, and in line 2200 - profit from sales in the amount of 1013 thousand rubles. (1816 thousand rubles – 803 thousand rubles). There were no management expenses.
In line 2330, the accountant wrote down the accrued interest in brackets - 32 thousand rubles. In line 2300 there will be interest payable - 981 thousand rubles. (1013 thousand rubles – 32 thousand rubles).
The company did not receive dividends or interest, so there are no indicators in lines 2310 and 2320.
In line 2460, the accountant indicated in brackets the amount of tax under the simplified system - 182 thousand rubles. The indicator is enclosed in parentheses.
In line 2400, the company's net profit was calculated. It is equal to 799 thousand rubles. (981 thousand rubles – 182 thousand rubles).
In the reference part of the report on line 2500, the accountant indicated the total financial result of the reporting period - 799 thousand rubles. The accountant put dashes in all unfilled lines in column 4.
Sample report on financial results in a general form
Statement of financial results in a simplified form
In the “Revenue” line, the accountant recorded revenue for 2018 - 5,616 thousand rubles. and line code 2110. And in the line “Expenses for ordinary activities” - cost (3800 thousand rubles) and commercial expenses (803 thousand rubles). The final value is 4603 thousand rubles. Since the cost of sales is higher than other expenses, the item was assigned code 2120. In line 2330 there will be accrued interest payable equal to 32 thousand rubles. The accrued tax according to the simplified tax system (182 thousand rubles) was written down in brackets in the line “Profit taxes (income)” with code 2460.
The bottom line indicator 2400 is equal to 799 thousand rubles. (5616 thousand rubles – 4603 thousand rubles – 32 thousand rubles – 182 thousand rubles).
Net profit indicators in reports in regular and simplified forms are the same.
Sample report on financial results in a simplified form
Answers to questions about financial statements
|
Question |
Answer |
|---|---|
|
General questions about submitting accounting reports |
|
|
Is it mandatory to submit financial statements using simplified forms? |
No, it is not necessary to submit accounting reports using simplified forms. This is only your right, not your obligation. Therefore, if you wish, you can draw up reports using regular forms |
|
Are there cases when “simplified people” are required to send accounting records to the Federal Tax Service and the statistics agency in electronic form? |
At the time of preparation of the publication, there is no special requirement for submitting electronic reporting for “simplified” people by law. Therefore, you can submit electronic returns via the Internet only on your own initiative. It is not necessary to submit forms electronically. |
|
Do I need to submit financial statements if there is no activity? |
Yes, even if you do not run a business, you will still have to submit your financial statements to the tax office and the territorial statistics department (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation and clause 1, article 18 of Law No. 402-FZ). The fact that there was no activity is irrelevant |
|
Is it worth submitting attachments and an explanatory note as part of the accounting reports? |
Not always. “Simplers”, as a rule, are small businesses. And this category of companies can generate simplified financial statements (clause 6 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010). That is, without attachments to reports and explanatory notes. You should draw up and attach attachments to reporting only if (in your opinion!) there is important information that is reflected in such reports. And without knowledge of this information, users of reporting (founders of the company, regulatory authorities) will not be able to properly assess the financial position of the organization or the financial results of its activities. Therefore, if, in your opinion, there is nothing to reflect in these reports, then you do not need to fill them out. The same applies to an explanatory note - draw it up if there is something to clarify and decipher |
|
Is it worth submitting an audit report along with reporting to the Federal Tax Service and the statistics agency? |
There is no need to submit an audit report to the tax office. Since it is not part of the annual financial statements. But the audit report must be submitted to the statistics agency. This obligation is established by paragraph 2 of Article 18 of Law No. 402-FZ. The opinion can be submitted either simultaneously with the financial statements, or separately, but no later than 10 business days from the day following the date of the auditor’s report, and no later than December 31 of the year following the reporting year (letter of the Ministry of Finance of Russia dated January 30, 2014 No. 03-02- 07/1/1724 and Federal Tax Service of Russia for Moscow dated 03/31/2015 No. 13-11/030545) |
|
What forms of accounting must NPOs submit? |
Non-profit organizations are required to fill out a balance sheet and a report on the intended use of funds (clause 2 of article 14 of Law No. 402-FZ). A report on the financial results of NPOs is prepared only in some cases. For example, if a company conducts commercial activities and its income is significant. In this case, you can draw up Form No. 2 if you think that the data in the report on the intended use of funds to disclose the company’s performance indicators is insufficient |
|
What sanctions face an organization that fails to submit its financial statements to the Federal Tax Service and the statistics agency on time? |
If for some reason the company does not submit financial statements to the tax office, it will be fined 200 rubles. for each separate form (Article 126 of the Tax Code of the Russian Federation). Liability is also provided for late submission of reports to Rosstat. Fine - from 3000 to 5000 rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation) |
|
Can the chief accountant or director of a company be personally fined for late submission of reports to the tax office or statistics? |
Yes, for late submission of accounting reports, responsible officials of your organization may be fined in the amount of 300 to 500 rubles. (Articles 15.6 and 19.7 of the Code of Administrative Offenses of the Russian Federation) |
|
Questions about filling out financial statements |
|
|
In what units of measurement should financial statements be prepared? |
Financial statements should be presented in thousands of rubles without decimal places. An organization that has significant sales turnover, large amounts of liabilities, etc., can provide data in the financial statements presented in millions of rubles without decimal places (clause 14 of PBU 4/99, appendices No. 1 and 5 to order No. 66n) |
|
Should the amount of revenue in the income statement match the amount of income in the Accounting Book? |
No, the amount of revenue on your financial results statement will not coincide with the amount of annual income in the Accounting Book. After all, you fill out the financial results report using accounting data, not tax accounting data. And you do accounting “by shipment”. That is, you take into account the accrued amounts reflected in the accounting. The fact of payment (or non-payment) does not matter. And income and expenses are reflected in the Accounting Book only after payment. Therefore, the indicators will not match |
|
Do accounting forms need to be stamped? |
Accounting statements do not have to be certified with a seal, since there is no such requirement in the legislation. Consequently, tax authorities do not have the right to refuse to accept reports due to the absence of a stamp on them. Nevertheless, in practice, many companies, as a rule, put a seal on the accounting statements |
|
Who is required to sign financial statements? |
Accounting statements are signed only by the head of the organization. After this, the reporting is considered completed (Clause 8, Article 13 of Law No. 402-FZ) |
|
Where to show loans issued on the balance sheet |
The treatment of loans in the balance sheet will depend on whether it is an interest-bearing loan or not. So, if you issued a loan with interest, then record it as part of the company’s financial investments. Since the return of interest assumes the receipt of income in the future. This means that a loan can be considered a financial investment. If you issued a loan without interest, then reflect it as part of the company’s receivables. Record the loan issued to the employee in the debit of account 73 of the subaccount “Settlements on loans provided.” Loan to an individual who is not an employee, or to a company - in the debit of account 76. |
|
Is it possible to close mutual debt on the balance sheet? |
It is possible to close mutual debt to each other on the balance sheet only if there has been a real settlement of claims with the counterparty, as a result of which the debts have been repaid. And all this was reflected in the corresponding accounting entries. If there was no offset, then the debt cannot be eliminated. That is, in this case, offsetting between the items of assets and liabilities of the balance sheet is prohibited (clause 34 of PBU 4/99 and clause 40 of Regulation No. 34n) |
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
| Reporting type | Deadline for submission to the Federal Tax Service | |
|---|---|---|
| Income tax return (for quarterly reporting) | For 2016 | No later than March 28, 2017 |
| For the first quarter of 2017 | No later than 04/28/2017 | |
| For the first half of 2017 | No later than July 28, 2017 | |
| For 9 months of 2017 | No later than October 30, 2017 | |
| Income tax return (for monthly reporting) | For 2016 | No later than March 28, 2017 |
| For January 2017 | No later than 02/28/2017 | |
| For February 2017 | No later than March 28, 2017 | |
| For March 2017 | No later than 04/28/2017 | |
| For April 2017 | No later than May 29, 2017 | |
| For May 2017 | No later than June 28, 2017 | |
| For June 2017 | No later than July 28, 2017 | |
| For July 2017 | No later than 08/28/2017 | |
| For August 2017 | No later than September 28, 2017 | |
| For September 2017 | No later than October 30, 2017 | |
| For October 2017 | No later than November 28, 2017 | |
| For November 2017 | No later than December 28, 2017 | |
| VAT declaration | For the fourth quarter of 2016 | No later than 01/25/2017 |
| For the first quarter of 2017 | No later than 04/25/2017 | |
| For the second quarter of 2017 | No later than July 25, 2017 | |
| For the third quarter of 2017 | No later than October 25, 2017 | |
| Journal of received and issued invoices | For the fourth quarter of 2016 | No later than 01/20/2017 |
| For the first quarter of 2017 | No later than 04/20/2017 | |
| For the second quarter of 2017 | No later than July 20, 2017 | |
| For the third quarter of 2017 | No later than October 20, 2017 | |
| For 2016 (if it is impossible to withhold personal income tax from income) | No later than 03/01/2017 | |
| For 2016 (for all paid income) | No later than 04/03/2017 | |
| For 2016 | No later than 04/03/2017 | |
| For the first quarter of 2017 | No later than 05/02/2017 | |
| For the first half of 2017 | No later than 07/31/2017 | |
| For 9 months of 2017 | No later than October 31, 2017 | |
| Declaration on property tax of organizations | For 2016 | No later than March 30, 2017 |
| Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2017 | No later than 05/02/2017 |
| For the first half of 2017 | No later than 07/31/2017 | |
| For 9 months of 2017 | No later than October 30, 2017 | |
| Tax declaration under the simplified tax system | For 2016 (represented by organizations) | No later than March 31, 2017 |
| For 2016 (represented by individual entrepreneurs) | No later than 05/02/2017 | |
| Declaration on UTII | For the fourth quarter of 2016 | No later than 01/20/2017 |
| For the first quarter of 2017 | No later than 04/20/2017 | |
| For the second quarter of 2017 | No later than July 20, 2017 | |
| For the third quarter of 2017 | No later than October 20, 2017 | |
| Declaration on Unified Agricultural Tax | For 2016 | No later than March 31, 2017 |
| Transport tax declaration (submitted only by organizations) | For 2016 | No later than 02/01/2017 |
| Land tax declaration (submitted only by organizations) | For 2016 | No later than 02/01/2017 |
| Single simplified declaration | For 2016 | No later than 01/20/2017 |
| For the first quarter of 2017 | No later than 04/20/2017 | |
| For the first half of 2017 | No later than July 20, 2017 | |
| For 9 months of 2017 | No later than October 20, 2017 | |
| Declaration in form 3-NDFL (submit only individual entrepreneurs) | For 2016 | No later than 05/02/2017 |
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.
| Reporting type | For what period is it represented? | Deadline for submission to the Pension Fund |
|---|---|---|
| Calculation of RSV-1 Pension Fund on paper | For 2016 | No later than 02/15/2017 |
| Calculation of RSV-1 Pension Fund in electronic form | For 2016 | No later than 02/20/2017 |
| Information about insured persons in the Pension Fund () | For December 2016 | No later than January 16, 2017 |
| For January 2017 | No later than 02/15/2017 | |
| For February 2017 | No later than March 15, 2017 | |
| For March 2017 | No later than 04/17/2017 | |
| For April 2017 | No later than May 15, 1017 | |
| For May 2017 | No later than June 15, 2017 | |
| For June 2017 | No later than July 17, 2017 | |
| For July 2017 | No later than 08/15/2017 | |
| For August 2017 | No later than September 15, 2017 | |
| For September 2017 | No later than October 16, 2017 | |
| For October 2017 | No later than November 15, 2017 | |
| For November 2017 | No later than December 15, 2017 |
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”.
| Reporting type | For what period is it represented? | Deadline for submission to the FSS |
|---|---|---|
| Calculation of 4-FSS (in terms of all contributions paid to the FSS) on paper | For 2016 | No later than 01/20/2017 |
| Calculation of 4-FSS (in terms of all contributions paid to the FSS) in electronic form | For 2016 | No later than 01/25/2017 |
| Calculation of 4-FSS (in terms of contributions “for injuries”) on paper | For the first quarter of 2017 | No later than 04/20/2017 |
| For the first half of 2017 | No later than July 20, 2017 | |
| For 9 months of 2017 | No later than October 20, 2017 | |
| Calculation of 4-FSS (in terms of contributions “for injuries”) in electronic form | For the first quarter of 2017 | No later than 04/25/2017 |
| For the first half of 2017 | No later than July 25, 2017 | |
| For 9 months of 2017 | No later than October 25, 2017 | |
| Confirmation of the main type of activity in the Social Insurance Fund | For 2016 | No later than 04/17/2017 |
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.
Organizations that are required to keep accounting records must submit financial statements to their tax inspectorate no later than 3 months after the end of the reporting year (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation). We will tell you about submitting your balance to the tax office for 2017 in our consultation.
Preparation of tax balance
The balance sheet submitted to the tax office is compiled in accordance with the requirements of the legislation in the field of accounting. Therefore, when talking about the tax balance, we mean a set of financial statements submitted to the tax office on machine-readable forms. And the balance sheet is only part of such reporting. The Income Statement is added to the balance sheet. The full composition of the financial statements also includes appendices to them: Statement of changes in capital, Statement of cash flows, Explanations to the balance sheet and Statement of financial results.
Please note that there is no requirement that the balance be submitted to statistics with a tax mark. Statistical bodies are the same external as tax authorities, and information to them, incl. financial statements are provided independently of each other.
If the organization did not conduct any activities in the reporting year, then it must be submitted.
Accountants probably remember that once upon a time balance sheets were submitted once a quarter. Now you need to submit it to the Federal Tax Service only at the end of the year. In this article we will tell you when to submit the balance sheet form and how to fill out the sections of the reporting form.
Who submits form No. 1
All companies are required to submit a balance sheet. Small enterprises have the right to submit annual financial statements using simplified forms (clause “a”, clause 6 of Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).
Many accountants call the balance sheet Form No. 1, but in fact the balance sheet is the OKUD form No. 071000.
Download the balance sheet form (form 1)
Where to submit and when?
First of all, the annual balance must be submitted to the Federal Tax Service.
One copy of the balance sheet as part of the financial statements must be sent to the territorial statistics body (Article 18 of the Federal Law of December 6, 2011 No. 402-FZ).
Suppliers or founders may also request a balance sheet to assess the financial position of the company.
Deadline for submitting the balance sheet for 2018- until April 1 inclusive 2019 (the deadline is shifted due to weekends).
How to draw up a balance sheet
Assets and liabilities are components of the balance sheet.
The asset includes two sections: current assets (debts of debtors, money in accounts, etc.) and non-current assets (intangible assets, fixed assets, deferred tax assets, etc.).
The passive consists of three sections:
- Capital and reserves.
- Short-term liabilities.
- Long term duties.
The asset of the balance sheet informs about all the property of the company, and the liability tells about the sources of receipt of this property. Equality must be observed: Active = Passive.
The balance sheet contains information at the end of the year. It also provides information on all indicators at the end of the previous two years. Thus, in the balance sheet for 2018, accountants will also indicate data for 2017 and 2016.
All balance sheet indicators are combined into articles. Each balance line has its own code. Small businesses can draw up a brief balance sheet, but other companies provide a detailed breakdown of all items. The organization itself determines how much detail to disclose information in the balance sheet, based on the level of materiality of a particular indicator (note No. 2 to the balance sheet, specified in Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). Information about materiality levels is usually specified in the accounting policies.
The balance sheet for 2016 is the most important form of annual reporting for all companies. Don't miss the deadline for submitting your balance sheet in 2017 so you have time to prepare it properly. After all, organizations are severely fined for delays and errors in reports.
In this article we explained in detail:
- About the deadlines for submitting the balance sheet for 2016 to the tax office,
- What will be the penalty for missing the deadline?
- What reporting needs to be submitted along with the balance sheet for 2016.
Deadlines for submitting the balance sheet for 2016 to the tax office and Rosstat
Deadline for submitting the balance sheet for 2016 to the tax office And term his passing statistics in 2017 match up. For convenience, we have compiled a small table:
It is important to know: You do not need to submit interim financial statements, even if you maintain them.
We would also like to draw the attention of those companies for which mandatory audit has been introduced. Along with the balance sheet and other reports for 2016, you are required to provide Rosstat with the audit report. The deadline for submitting the audit report in 2017 is 10 working days, starting from the next day from the date specified in this document, but no later than December 31, 2017.
Which companies are required to undergo a statutory audit, see the article “Standard Audit: Criteria in 2017”.
Who submits the balance sheet for 2016 and where?
All companies are required to keep accounting records, regardless of the tax regime they apply (clause 1, part 1, article 2, part 1, article 6 of Law No. 402-FZ). Therefore, all commercial and non-profit organizations must submit balance sheet on time for 2016 along with other financial statements. We will describe below what is included in the annual financial statements for different types of enterprises.
All companies that maintain accounting, in accordance with paragraphs. 5 p. 1 art. 23 Tax Code of the Russian Federation, Part 1, Art. 18 of Law No. 402-FZ, are required to submit an annual balance sheet and other reporting:
- to the Federal Tax Service;
- to the statistical authorities at the place of registration;
- to the owners of the company (founders, shareholders) at their request.
Who does not hand over the balance?
Individual entrepreneurs exempted from submitting the annual balance sheet and other financial statements for 2016.
In what form are annual financial statements submitted for 2016?
According to the Order of the Federal Tax Service No. AS-7-6/711@ dated December 31, 2015, enterprises can decide for themselves whether to submit annual reports for 2016 on paper or electronically.
Fines for late submission of balance sheets in 2017
For late submission of the balance sheet, the company will be fined, and the amount of the fine depends on whether you were late with reporting to the tax office or to Rosstat.
Missed the deadline for submitting your balance to the Federal Tax Service
So if you Not submitted the balance sheet on time and other financial statements to the Federal Tax Service, then according to clause 1 of Article 126 of the Tax Code of the Russian Federation, you will be fined 200 rubles for each overdue reporting document.
It is worth making one clarification here - the financial statements include five documents: balance sheet, income statement, cash flow statement, statement of changes in capital and explanations, thus the maximum late fee can be 1000 rubles.
Missed the deadline for submitting the balance sheet for 2016 to Rosstat
If you in 2017, the balance sheet was not submitted on time and other reporting to statistical authorities, then the company faces an even higher fine, already in the amount of 3,000 to 5,000 rubles.
At the same time, both the tax service and Rosstat have the right to additionally fine the head of the organization in the amount of 300 to 500 rubles (Part 1 of Article 15.6 of the Administrative Code).
