The SME Corporation reminded entrepreneurs about the deadlines for submitting basic reports, paying taxes and contributions

November is a relatively quiet month for an entrepreneur. Quarterly reports are behind us, and of the mandatory current ones, only monthly ones. This month allows you to plan important things for the end of the year without fuss, and the entrepreneur's Calendar from the SME Corporation will help you navigate and not forget about the deadlines for submitting basic reports, paying taxes and contributions.

By November 1, organizations and sole proprietors with employees can apply to the Social Fund of Russia for discounts on contributions "for injuries" in 2025.

By November 5, organizations and sole proprietors with employees send a personal income tax notice for employees from October 23 to October 31 and pay it (if there were payments during this period).

Until November 15, organizations and sole proprietors with employees pay insurance premiums to the Social Fund of Russia "for injuries" for October.

By November 20, importers of goods from the EAEU countries pay indirect taxes and submit a declaration for October. 

Until November 25th:

• organizations and sole proprietors with employees submit to the tax service:

- notification of the amounts of insurance premiums for October and personal income tax for the period from 1 to 22 November;

- personalized information about individuals for October;

• manufacturers of excisable goods submit an excise tax declaration;
• organizations and sole proprietors on AutoSTS, pay tax for October;
• organizations on the GTS that have switched to paying tax on actual profits submit a declaration for October.

Until November 28th:

• the self-employed pay the self-employment tax for October;
• organizations and sole proprietors with employees pay insurance premiums to the tax inspectorate for October and personal income tax for the period from November 1 to November 22;
• organizations on the main account pay an advance on income tax (if you do not pay only quarterly advances according to clause 3 of Article 286 of the Tax Code);
• organizations and sole proprietors pay VAT on GTS and Single Agricultural Tax (if you do not use the exemption under clause 1 of Article 145 of the Tax Code);
• Manufacturers of excisable goods pay excise taxes.

By November 30, educational and medical organizations have the right to apply for the zeroing of income tax under Article 284.1 of the Tax Code.

Let us recall that sole proprietors, self-employed and farms should prepare to pay property taxes (transport, land and property of individuals) by December 1.

Interactive will help you not to miss accounting, payment and other important datesEntrepreneur's calendar on the SME.RF digital platform. The service can be customized for your business, and it will generate events on the right dates and send reminders by email. The digital platform was created and is being developed within the framework of the national project "Small and Medium-sized Entrepreneurship" initiated by the President Vladimir Putin.

This material does not contain information about events that are atypical for small businesses, such as taxes on gambling and mining, fees, environmental impact charges, etc.