|
Tax |
Tax (reporting) period |
Deadlines for reporting |
Deadlines for payment |
|
VAT |
Quarter |
Not later than the 25th day of the month following the reporting quarter
|
Equal payments not later than the 25th day of each of the three months following the reporting quarter. |
|
VAT on delivery of services in electronic format by foreign organisations |
Quarter |
Not later than the 25th day of the month following the reporting quarter |
Not later than the 25th day of the month following the reporting quarter |
|
VAT on importing goods into the Russian Federation from Member States of the Customs Union (EEU) |
Month |
Not later than the 20th day of the month following the month of the recording of imported goods |
Not later than the 20th day of the month following the month of the recording of imported goods (prior to submission of tax return) |
|
Excises |
Month |
Not later than the 25th day of the month following the reporting period |
Not later than the 25th day of the month following the reporting month |
|
Profit tax |
Month |
Within 28 days after the end of the reporting month |
Not later than the 28th day of the month following the reporting month |
| Q1, H1, 9 months | Not later than the 28th day of the month following the reporting period |
Advance payments not later than the 28th day of each month of the reporting quarter. Not later than the 28th day of the month following the reporting period. |
|
| Year | Not later than 28 March following the tax period | Not later than 28 March following the tax period | |
|
Tax on income of foreign legal entities |
Q1, H1, 9 months, tax period, year |
Not later than the 28th day of the month following the reporting period. Not later than 28 March following the tax period |
Income payment date |
| Property tax | Q1, H1, 9 months | Within 30 days after the end of the reporting period | Established by the laws of constituent entities of the Russian Federation |
|
Land tax |
Year |
Not later than 1 February of the year following the reporting year |
Established by the laws of constituent entities of the Russian Federation |
| Transport tax | Year | Not later than 1 February of the year following the reporting year | Established by the laws of constituent entities of the Russian Federation (on 5 February in Moscow) |
| Water tax | Quarter | Not later than the 20th day of the first month following the tax period | Not later than the 20th day of the first month following the tax period |
| Sales charge | Quarter | - | Not later than the 25th day of the month following the elapsed period |
| Environmental charge | Year | Before 15 April 2018 | Before 15 April 2018 |
|
Resort levy (in the Republic of Crimea, Altai Territory and Stavropol Territory) |
Assessment period – days of actual residence at the accommodation facility | - |
Not later than the time of leaving the accommodation facility
|
| Agricultural tax | Year | Not later than 31 March following the tax period |
Advance payment based on the performance in H1 – 25 July at the latest. Final payment – not later than 31 March the year following the reporting year. |
| Single tax under the Simplified Taxation Scheme (STS) | Q1, H1, 9 months, tax period, year | Not later than 31 March following the tax period |
Advance payment — not later than the 25th day of the first month following the reporting period. Not later than the date of submitting a tax return for the tax period (31 March). |
| Unified Tax on Imputed Income | Quarter | Not later than the 20th day of the first month following the tax period | Not later than the 25th day of the first month following the tax period |
| Unified (simplified) tax return | Quarter | Not later than the 20th day of the month following the reporting (tax) period | - |
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