LLC reporting: tax and financial returns

LLC returns and deadlines

• turnover tax — monthly by the 15th, annual return by 15 February (Article 470 of the Tax Code);
• VAT — by the 20th of the following month (Article 273);
• corporate profit tax — annual return by 1 March (Article 339);
• personal income tax — by the 15th, annual return by 15 February (Article 389); social tax — on the same dates (Article 407);
• property tax — statement by 20 January, annual return by 1 March (Article 417); land tax — by 20 January (Article 431);
• annual financial statements — no later than 1 March (clause 7 of Regulation No. 3567).

Filing channels

• tax returns — electronically through the taxpayer's personal account, with e-signature login (Articles 56, 82 of the Tax Code);
• the Unified Reporting System via the entrepreneur's personal account: from 1 January 2026 — voluntary, from 2027 — mandatory for small and medium-sized businesses, from 2028 — for everyone (PP-8);
• paper filing of reports included in the unified list is being abolished (PP-8).

What the service includes

• Checking the completeness and accuracy of accounting data for the period
• Generating the reporting forms
• A control check of indicators before submission
• Filing returns within the established deadlines
• Preparing amended returns where necessary

Checks before submission

The main things checked before submission are consistency of indicators between forms, agreement of reported data with accounting registers, and comparability with prior periods. An unexplained jump in an indicator is a reason to recheck the books, not to send the form as it is.

If an error is found after filing

The error is corrected by filing an amended return. Delaying is not in your interest: correcting it yourself before an inspection detects the breach usually has lesser consequences.