Have the deadlines for submitting reports for the 3rd quarter changed?
The Government of the Russian Federation issued Resolution No. 409 dated April 2, 2020, according to which the deadlines for submitting reports for 2022 and the 1st quarter of this year were shifted. This decision was made in connection with the spread of coronavirus infection, which paralyzed the activities of business entities for several months.
However, the resolution did not contain information about the postponement of reporting deadlines for the 3rd quarter of this year, and therefore it must be submitted within the usual time frame.
Prepare and submit reports to regulatory authorities through the 1C: Reporting service. The program automatically fills documents with information from 1C and checks them. Saving time and eliminating errors - 1C: Reporting allows companies to quickly and correctly fulfill their reporting obligations.
Deadline for filing financial statements in 2020
As a general rule, organizations must submit financial statements for 2022 only to the INFS. They must do this electronically. True, organizations belonging to small and medium-sized businesses can submit reports for 2022 on paper:
- Financial statements for 2022 must be submitted no later than 03/31/2020 ( postponed to 05/06/2020 ).
- financial statements for 2022 must be submitted no later than 03/31/2021.
Income tax for the 3rd quarter
Those legal entities that apply the general tax regime are required to file an income tax return. In addition, the calculation is provided by tax agents who receive amounts from foreign organizations. The calculation must be submitted no later than October 28.
If a company transfers monthly advances on income tax, calculating them on the basis of actually received profits, then they submit a declaration within the following deadlines:
- until August 28 - for July;
- until September 28 - for August;
- until October 28 - for September.
If a non-profit company does not operate, it submits a report after the end of the reporting tax period. In the case of conducting business, filing income tax returns is carried out in the usual manner - every quarter.
Property taxes
Law No. 172-FZ provides for an exemption from payment for the second quarter of 2022 and property taxes of organizations and individual entrepreneurs: property tax, transport and land taxes.
If in the program, in the form of tax and reporting settings on the Anti-Crisis tab, the flag Activities classified as those affected by coronavirus was promptly set, then at the end of the second quarter, advance payments for property taxes were not accrued.
Declarations on transport and land taxes based on the results of 2020 are not required, except in cases where the organization is liquidated or reorganized during the year.
The Federal Tax Service of Russia explained the specifics of filling out property tax returns, if necessary, during the 2020 tax period during the liquidation (reorganization) of organizations subject to the provisions of Article 2 of Law No. 172-FZ in letter dated June 10, 2020 No. BS-4- 21/ [email protected]
In “1C: Accounting 8”, the amounts of an organization’s tax exemption for the second quarter of 2022 are automatically reflected in the declarations for property tax, transport tax and land tax.
Property tax returns are filled out automatically after completing regulatory operations for December 2022:
- Property tax calculation;
- Calculation of transport tax;
- Calculation of land tax.
If an organization is liquidated (reorganized) in the middle of the year, then the corresponding routine operation for calculating property tax for December 2022 should be performed separately from other processing operations Closing the month in the Operations - Regular operations section.
When filling out a declaration automatically, the benefit code in the form of a reduction in the tax amount, as well as the benefit amount, will be filled in for each taxable item in accordance with the recommendations given in the letter from the tax department discussed above. For example, for a SME subject in the affected industries, Section 2 of the corporate property tax declaration is filled out as follows:
- in the first part of line 230 the tax benefit code “2010501” is indicated, the second part is filled with zeros;
- line 240 reflects the amount of the advance payment for April - June 2022, from which the taxpayer is exempt.
Lines 110 and 120 of Section 3 are also filled in.
If a SME has the right to an additional regional benefit in the form of a reduction in the calculated tax amount and this benefit is reflected in the property tax settings, then in this case Section 2 of the corporate property tax declaration is filled out taking into account the following features:
- in the first part of line 230 the tax benefit code “2010505” is indicated, and in the second part the user manually indicates the number or letter designation of the corresponding structural unit of the law of the subject of the Russian Federation (article, part, clause, subclause, etc.);
- line 240 reflects the amount of the benefit in the form of a reduction in the amount of calculated tax, taking into account the amount of the advance payment for April - June 2022.
Lines 110 and 120 of Section 3 are also filled in.
1C:ITS
For more information on how to reflect the tax exemption for the second quarter of 2022 in “1C: Accounting 8” (rev. 3.0) when filling out property tax returns, see the section “Instructions for accounting in 1C programs.”
If an organization has the right to benefits for transport and (or) land taxes, then it must submit an application to the Federal Tax Service for the provision of these benefits in advance. The form and format of the application for benefits were approved by order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21/ [email protected] and supported in 1C.
How to prepare and send to the Federal Tax Service an application for benefits for transport and (or) land tax in “1C: Accounting 8” edition 3.0
UTII for the 3rd quarter
UTII payers must submit a declaration for the 3rd quarter no later than October 20. Let us remind you that starting from 2022, this special regime will be cancelled, and therefore business entities on the “imputation” only have to submit two declarations (for the 3rd and 4th quarters) and must remember to switch to a different taxation regime.
The deadlines for submitting other types of reporting are presented in the table:
| Report type | Who rents | Where to rent | When does it pass? |
| 4-FSS on paper for up to 25 people | Employers (individual entrepreneurs and legal entities) | FSS | The 20th of October |
| 4-FSS electronically for more than 25 people | Employers (individual entrepreneurs and legal entities) | FSS | October 26 |
| SZV-M | Employers | Pension Fund | — August 17 (for July) — September 15 (for August) — October 15 (for September) |
| SZV-TD | Employers | Pension Fund | - no later than 1 working day (upon hiring, dismissal) — 15th of the next month (if there are other personnel events) |
| DSV-3 | Employers paying additional contributions to pension insurance for employees | Pension Fund | — August 20 (for July) — September 21 (for August) — October 20 (for September) |
| Single simplified declaration | Entities that do not carry out activities and do not conduct transactions on current accounts | Inspectorate of the Federal Tax Service | The 20th of October |
| 6-NDFL | Employers making payments to individuals | Inspectorate of the Federal Tax Service | November 2 |
| Water tax declaration | Subjects using water bodies in their activities | Inspectorate of the Federal Tax Service | The 20th of October |
| MET | Subjects engaged in mining | Inspectorate of the Federal Tax Service | — August 31 (for July) — September 30 (for August) — October 2 (for September) |
| Gambling tax | Entities operating in the gambling business | Inspectorate of the Federal Tax Service | — August 20 (for July) — September 21 (for August) — October 20 (for September) |
| Declaration for excisable alcohol-containing products | Entities carrying out activities related to excisable goods | Inspectorate of the Federal Tax Service | — August 25 (for July) — September 25 (for August) — October 26 (for September) |
| Declaration of alcohol (with the exception of the volume of grapes) | Entities engaged in activities related to alcohol products | Inspectorate of the Federal Tax Service | The 20th of October |
Do you have any questions or need help submitting your reports? Book a consultation with our specialists!
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Reporting to statistics
Apart from the above types of tax and other reporting, most organizations submit reporting forms to Rosstat. Depending on the scope of activity of an economic entity, the lists of such forms may be different.
You can find out what reports an enterprise or individual entrepreneur must submit for the 3rd quarter of 2022 using a special service. To do this, just indicate your TIN - the system will issue a list of all reports that need to be submitted to Rosstat in 2022.
At the end of 2022, small enterprises will have to submit reports as part of Rosstat’s continuous statistical observation.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Who must submit a VAT return?
Anyone who, during the tax period (in our case, the third quarter of 2022) had at least one transaction requiring the calculation and payment of value added tax, must report VAT. It could be:
- operation or operations “standardly” taxed with VAT (named in paragraph 5 of Article 174 of the Tax Code of the Russian Federation);
- payment in favor of another person, for which the payer becomes a tax agent for VAT - that is, he is obliged to withhold tax at the source and transfer it to the budget of the Russian Federation (such cases are listed in paragraphs - Article 161 of the Tax Code of the Russian Federation);
- issuing a VAT invoice to the buyer if the seller: is not initially a VAT payer - for example, is in a special regime or enjoys an exemption under Art. 145 Tax Code of the Russian Federation;
- conducts activities that are exempt from VAT according to the norms of the Tax Code of the Russian Federation.
If an organization or individual entrepreneur is a VAT payer (for example, applies the special tax system or moves goods across the customs border of the EAEU), but there were no transactions with VAT in the reporting period, this still needs to be by submitting a zero declaration.
Also, if during the reporting period there was a suspension of activity - there were not only no transactions with the object of taxation, but also no movement of funds through accounts and in the cash register, it is permissible to submit a single simplified tax return (SUD) instead of a VAT return.
Read more about this in our article “Unified simplified declaration 2022: who submits it and when.”
The deadline for submitting reports to the Social Insurance Fund is 2022
| Type of reporting | Submission period | Submission deadline |
| Calculation of 4-FSS on paper | For 2022 | No later than 01/20/2022 |
| For the first quarter of 2022 | No later than 04/20/2022 | |
| For the first half of 2022 | No later than July 20, 2022 | |
| For 9 months of 2022 | No later than October 20, 2022 | |
| For 2022 | No later than 01/20/2023 | |
| Calculation of 4-FSS in electronic form | For 2022 | No later than 01/25/2022 |
| For the first quarter of 2022 | No later than 04/25/2022 | |
| For the first half of 2022 | No later than 07/25/2022 | |
| For 9 months of 2022 | No later than October 25, 2022 | |
| For 2022 | No later than 01/25/2023 | |
| Confirmation of main activity | For 2022 | No later than 04/15/2022 |
| For 2022 | No later than 04/17/2023 |
Tax reporting calendar for 2022 and reporting to funds
The list of forms and reporting deadlines depend on the adopted taxation system. Thus, the reporting of a company or individual entrepreneur under simplified taxation or other special regimes (UTII, patent, etc.) differs from that submitted by a legal entity or individual entrepreneur to OSNO.
In general, taxpayers are required to submit to the tax office:
- legal entity - income tax declarations (or according to the corresponding special regimes - simplified tax system, UTII, Unified Agricultural Tax), if there are taxable objects - for property, transport, land taxes;
- Individual entrepreneurs in OSNO submit 3-NDFL, in special regimes - the corresponding declarations;
- Information on the average number of personnel;
- DAM (calculation of insurance premiums);
- Accounting statements: balance sheet, financial results form, additional information on cash flow, capital, intended use of funds, explanations to the statements. Non-profit organizations, small and micro enterprises have the right to submit accounting reports in a simplified version. Individual entrepreneurs are not required to submit accounting reports, provided they keep records of income and expenses. The deadline for submitting financial statements in 2022 (accountant’s calendar - the table is given below) is the same for everyone, regardless of whether they submit full or simplified statements - 3 months after the end of the reporting year (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation).
Reports to the Pension Fund of the Russian Federation:
- information about insured employees (SZV - M);
- about the length of service of employees (SZV – EXPERIENCE);
- SZV - TD (the form will be included in the reporting calendar for 2020 due to the upcoming transition to work books in electronic format).
In FSS:
- 4 – FSS for insurance premiums for “injuries”;
- confirmation of the main type of activity for assignment of an insurance rate.
Payment of tax to the budget
Automatically generate a payment order for tax payment in a convenient way from the section:
- The main thing is the tasks of the organization - Payment of VAT at 1/3 of the amount for the 4th quarter;
- Reports - VAT reporting - from the VAT assistant.
We looked at how to fill out a VAT return for the 4th quarter of 2022 in 1C 8.3 Accounting, the deadlines for paying VAT for the 4th quarter of 2022, and how to check the correctness of the VAT return in 1C.
Deadlines for submitting reports to the Pension Fund in 2022
| Type of reporting | Submission period | Submission deadline |
| Information about insured persons in the Pension Fund (SZV-M) | For December 2022 | No later than 01/17/2022 |
| For January 2022 | No later than 02/15/2022 | |
| For February 2022 | No later than 03/15/2022 | |
| For March 2022 | No later than 04/15/2022 | |
| For April 2022 | No later than 05/16/2022 | |
| For May 2022 | No later than June 15, 2022 | |
| For June 2022 | No later than 07/15/2022 | |
| For July 2022 | No later than 08/15/2022 | |
| For August 2022 | No later than September 15, 2022 | |
| For September 2022 | No later than 10/17/2022 | |
| For October 2022 | No later than 11/15/2022 | |
| For November 2022 | No later than 12/15/2022 | |
| For December 2022 | No later than 01/16/2023 | |
| Information on the insurance experience of the insured persons (SZV-STAZH) and Information on the policyholder transferred to the Pension Fund of the Russian Federation for maintaining individual (personalized) records (EFV-1) | For 2022 | No later than 03/01/2022 |
| For 2022 | No later than 03/01/2023 |
VAT, excise taxes and alcohol
Presentation of the log of received and issued invoices in the established format in electronic form for the third quarter of 2022. The log is submitted by non-VAT payers, taxpayers exempt under Article 145 of the Tax Code, not recognized as tax agents, in the case of issuing and (or) receiving invoices by them - invoices when carrying out business activities under intermediary agreements. Clause 5.2. Article 174 of the Tax Code of the Russian Federation October 21 Submission of a tax return on indirect taxes when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union Order of the Federal Tax Service of Russia dated September 27, 2017 No. SA-7-3 / August 20September 20
October 21
Tax return for value added tax Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ dated 10/29/2014 (as amended on 12/28/2018) October 25 Tax return for excise duties on ethyl alcohol, alcohol and (or) excisable alcohol-containing products Order of the Federal Tax Service of Russia No. ММВ- 7-3/from 09/21/2018 August 26September 25
the 25th of October
Tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles Order of the Federal Tax Service of the Russian Federation No. MMV-7-3/ dated 01/12/2016 (as amended on 09/21/2018) August 26September 25
the 25th of October
Submission of declarations on alcohol (with the exception of declarations on the volume of grapes) Decree of the Government of the Russian Federation of 08/09/2012 No. 815 (as amended on 12/29/2018) October 21
