The time is coming for holidays, travels and, at the same time, the period for reporting and paying taxes for the first half of the year (Q2) of 2018. And absolutely everyone has the right to leave. And in order to be in time, we will tell you about the main types and deadlines for submitting reports and paying taxes / insurance premiums for taxpayers of all taxation systems in this article.
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General taxation system (OSNO) - reporting and taxes for the 1st half of the year (2nd quarter) of 2018
Value Added Tax (VAT)
Payer: individual entrepreneurs, organizations and other persons who are responsible for paying VAT, incl. tax agents, participants, concessionaires and managers of various types of partnerships (Article 143 of the Tax Germany WhatsApp Number List Code of the Russian Federation), incl. who are not VAT payers, in case of issuing VAT invoices in the reporting period.
Where reports are submitted / payments are made: to the tax office at the place of registration
Deadline for reporting: no later than July 25, 2018.
Deadline for payment of taxes / fees: in equal installments within 3 months, no later than:
July 25, 2018.
August 27, 2018.
September 25, 2018.
Note: Chapter 21 of the Tax Code of the Russian Federation
The VAT declaration is submitted in electronic form (Article 174 of the Tax Code of the Russian Federation).
VAT for the provision of services by foreign organizations in electronic form - no later than the 25th day of the month following the reporting quarter;
VAT when importing goods into the territory of the Russian Federation from the territory of the member states of the Customs Union (EAEU) - no later than the 20th day of the month following the month of registration of imported goods) - see section Other taxes.