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Russian Tax Calendar 2022

DOING BUSINESS IN RUSSIA

 
 

Main Tax Calendar for Russian LLC's

The below calendar provides an overview of the most common tax filings and payments applicable to Russian LLC's in 2022. Contact us for a specific calendar for your company.

JANUARY

January 10

  • Pay personal income tax on sick leave and vacation pay issued in December 2021

 

January 17

  • Submit SZV-M for December 2021

  • Submit SZV-TD* for December 2021

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for December 2021

 

January 20

  • Submit a “paper” report 4-FSS for 2021

  • Submit a single simplified tax return for 2021 (companies on OSNO that did not operate)

 

January 25

  • Submit a VAT return for the 4th quarter of 2021

  • Pay the 1st part of VAT for the 4th quarter of 2021

  • Submit an “electronic” 4-FSS report for the 4th quarter of 2021

  • Pay the sales tax for 2021 (Moscow)

 

January 28

  • Pay income tax for January 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

 

January 31

  • Submit the calculation of insurance premiums (RSV) for 2021

  • Pay personal income tax on sick leave and vacation pay issued in January 2022

 

FEBRUARY

February 15

  • Submit SZV-M for January 2022

  • Submit SZV-TD* for January 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for January 2022

February 25

  • Pay the 2nd part of VAT for the 4th quarter of 2021

 

February 28

  • Submit an income tax return for January 2022 (taxpayers submitting income reports on a monthly basis)

  • Pay income tax for January 2022 (taxpayers paying monthly tax on actual profit)

  • Pay income tax for February 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

  • Pay personal income tax on sick leave and vacation pay issued in February 2022

MARCH

March 1

  • Pass SZV-STAGE and EFA-1 for 2021

  • Submit 6-personal income tax for 2021

  • Pay corporate property tax for 2021

  • Pay vehicle tax for 2021

  • Pay land tax for 2021

March 15

  • Submit SZV-M for February 2022

  • Submit SZV-TD* for February 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for February 2022

March 25

  • Pay the 3rd part of VAT for the 4th quarter of 2021

March 28

  • Submit an income tax return for 2021 (with quarterly and monthly reporting)

  • Pay income tax for 2021 (with quarterly and monthly tax payments)

  • Submit an income tax return for January-February 2022 (with monthly reporting)

  • Pay income tax for February 2022 (taxpayers who pay tax monthly on actual income)

  • Pay income tax for March 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

 

March 30

  • Submit a corporate property tax return

 

March 31

  • Submit tax return for 2021

  • Pay tax on the simplified tax system for 2021

  • Submit financial statements for 2021

  • Pay personal income tax on sick leave and vacation pay issued in March 2022

APRIL

April 15

  • Submit SZV-M for March 2022

  • Submit SZV-TD* for March 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for March 2022

  • Confirm core business for 2021

 

April 20

  • Submit a unified simplified tax return for the 1st quarter of 2022 (if you did not operate)

  • Submit a “paper” 4-FSS report for the 1st quarter of 2022

 

April 25

  • Submit a VAT return for the 1st quarter of 2022

  • Pay the 1st part of VAT for the 1st quarter of 2022

  • Submit an “electronic” report 4-FSS for the 1st quarter of 2022

  • Pay the sales tax for the 1st quarter of 2022 (Moscow)

  • Pay an advance payment on the simplified tax system for the 1st quarter of 2022

 

April 28

  • Submit an income tax return for the 1st quarter of 2022 (with quarterly reporting)

  • Pay income tax for the 1st quarter of 2022 (if tax is paid quarterly)

  • Submit an income tax return for January-March 2022 (with monthly reporting)

  • Pay income tax for March 2022 (taxpayers paying monthly tax on actual profit)

  • Pay income tax for April 2022 and make an additional payment for the 1st quarter of 2022 taxpayers paying monthly advance payments with an additional payment based on the results of the quarter)

MAY

May 14

  • Pass RSV for the 1st quarter of 2022

  • Pay personal income tax on sick leave and benefits issued in April 2022

  • Submit 6-personal income tax for the 1st quarter of 2022

  • Pay an advance payment on corporate property tax for the 1st quarter of 2022

  • Pay an advance payment for transport tax for the 1st quarter of 2022

  • Pay an advance payment on land tax for the 1st quarter of 2022

 

May 16

  • Submit SZV-M for April 2022

  • Submit SZV-TD* for April 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for April 2022

 

May 25

  • Pay the 2nd part of VAT for the 1st quarter of 2022

 

May 30

  • Pay income tax for May 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

  • Submit an income tax return for January-April 2022 (taxpayers submitting monthly income reports)

  • Pay income tax for April 2022 (taxpayers who pay tax monthly on actual profit)

May 31

  • Pay personal income tax on sick leave and benefits issued in May 2022

JUNE

June 15

  • Submit SZV-TD* for May 2022

  • Submit SZV-M for May 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for May 2022

 

June 27

  • Pay the 3rd part of VAT for the 1st quarter of 2022

 

June 28

  • Pay income tax for May 2022 (taxpayers paying monthly tax on actual profit)

  • Submit an income tax return for January-May 2022 (taxpayers submitting monthly income reports)

  • Pay income tax for June 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

 

June 30

  • Pay personal income tax on sick leave and benefits issued in June 2022

JULY

July 15

  • Submit SZV-M for June 2022

  • Submit SZV-TD* for June 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for June 2022

 

July 20

  • Submit a unified simplified tax return for the six months of 2022 (OSNO, if you did not conduct business)

  • Submit a “paper” report 4-FSS for the first half of 2022

 

July 25

  • Submit a VAT return for the 2nd quarter of 2022

  • Pay the 1st part of VAT for the 2nd quarter of 2022

  • Submit an “electronic” report 4-FSS for the first half of 2022

  • Pay the sales tax for the 2nd quarter of 2022 (Moscow)

  • Pay an advance payment on the simplified tax system for the first half of 2022

 

July 28

  • Submit an income tax return for the half year of 2022 (with quarterly reporting)

  • Submit an income tax return for January-June 2022 (with monthly reporting)

  • Pay income tax for June 2022 (taxpayers paying monthly tax on actual profit)

  • Pay income tax for July 2022 and make an additional payment for the half year of 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

  • Pay income tax for the half year of 2022 (if tax is paid quarterly)

 

AUGUST

August 1

  • Submit 6-personal income tax for the first half of 2022

  • Pass RSV for the first half of 2022

  • Pay an advance payment on corporate property tax for the 2nd quarter of 2022

  • Pay an advance payment for transport tax for the 2nd quarter of 2022

  • Pay an advance payment on land tax for the 2nd quarter of 2022

  • Pay personal income tax on sick leave and benefits issued in July 2022

 

August 15

  • Submit SZV-M for July 2022

  • Submit SZV-TD* for July 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for July 2022

 

August 25

  • Pay the 2nd part of VAT for the 2nd quarter of 2022

 

August 129

  • Submit an income tax return for January-July 2022 (taxpayers submitting monthly income reports)

  • Pay income tax for July 2022 (taxpayers paying monthly tax on actual profit)

  • Pay income tax for August 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

 

August 31

  • Pay personal income tax on sick leave and benefits issued in August 2022

 

SEPTEMBER

September 15

  • Submit SZV-M for August 2022

  • Submit SZV-TD* for August 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for August 2022

 

September 26

  • Pay the 3rd part of VAT for the 2nd quarter of 2022

 

September 28

  • Pay income tax for September 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

  • Submit an income tax return for January-August 2022 (taxpayers submitting monthly income reports)

  • Pay income tax for August 2022 (taxpayers paying monthly tax on actual profit)

 

September 30

  • Pay personal income tax on sick leave and benefits issued in September 2022

 

OCTOBER

October 17

  • Submit SZV-M for September 2022

  • Submit SZV-TD* for September 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for September 2022

 

October 20

  • Submit a unified simplified tax return for 9 months of 2022 (OSNO, if you did not conduct business)

  • Submit a “paper” report 4-FSS for 9 months of 2022

 

October 25

  • Submit a VAT return for the 3rd quarter of 2022

  • Pay the 1st part of VAT for the 3rd quarter of 2022

  • Pay the sales tax for the 3rd quarter of 2022 (Moscow)

  • Pay an advance payment under the simplified tax system for 9 months of 2022

  • Submit an “electronic” report 4-FSS for 9 months of 2022

 

October 28

  • Submit an income tax return for 9 months of 2022 (OSNO for quarterly reporting)

  • Pay income tax for 9 months of 2022 (OSNO if the tax is paid quarterly)

  • Submit an income tax return for January-September 2022 (OSNO for monthly reporting)

  • Pay income tax for September 2022 (basic taxpayers who pay tax monthly on actual profit)

  • Pay income tax for October 2022 and make an additional payment for 9 months of 2022 (OSNO taxpayers paying monthly advance payments with an additional payment based on quarterly results)

 

October 31

  • Pay personal income tax on sick leave and benefits issued in October 2022

  • Submit 6-personal income tax for 9 months of 2022

  • Pass RSV for 9 months of 2022

  • Pay an advance payment on corporate property tax for the 3rd quarter of 2022

  • Pay an advance payment for transport tax for the 3rd quarter of 2022

  • Pay an advance payment on land tax for the 3rd quarter of 2022

 

NOVEMBER

November 15

  • Submit SZV-M for October 2022

  • Submit SZV-TD* for October 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for October 2022

 

November 25

  • Pay the 2nd part of VAT for the 3rd quarter of 2022

 

November 28

  • Submit an income tax return for January-October 2022 (taxpayers submitting monthly income reports)

  • Pay income tax for October 2022 (taxpayers paying monthly tax on actual profit)

  • Pay income tax for November 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)

November 30

  • Pay personal income tax on sick leave and benefits issued in November 2022

 

 

DECEMBER

December 15

  • Submit SZV-M for November 2022

  • Submit SZV-TD* for November 2022

  • Pay insurance premiums (PFR, MHIF, FSS) and injury premiums for November 2022

 

December 26

  • Pay the 3rd part of VAT for the 3rd quarter of 2022

 

December 28

  • Submit an income tax return for January-November 2022 (taxpayers submitting monthly income reports)

  • Pay income tax for November 2022 (taxpayers who pay tax monthly on actual profit)

  • Pay income tax for December 2022 (taxpayers paying monthly advance payments with an additional payment based on quarterly results)