We changed our legal address. Where to pay taxes and submit reports?

After making changes to the registration documents, the question arises: where to submit reports and pay taxes. Let's find out.

In order to determine where to submit reports, you need to open Procedure No. 1588. It states that tax returns must be submitted and taxes paid:

• at the previous (not the main) place of registration until the end of the current budget year;
• at the main (new) place of registration from January 1 of the following year.

This rule applies only to income tax and VAT.

Single tax

Legal entities paying the single tax must pay and report on the single tax from the month following the month of moving to the new tax office. However, the tax authorities themselves ignore this requirement and insist that they have to report and pay the single tax to the old tax office until the end of the budget year.

Property tax

Land fees or real estate taxes are tied to the location of the taxable entity, meaning that a change in the location of a legal entity does not affect which tax office it pays property tax to and submits reports to.

If a legal entity sells real estate, land or terminates a land lease agreement and buys new property or land at a new location, then for the last month of use of such a taxable object, it must pay taxes and fees to the old tax office and file a revised declaration there. And at the new location, you need to pay and report to the new tax office, starting from the month of purchase or lease of the taxable object.

Combined reporting on unified social security tax, personal income tax and payroll tax

The combined report on ERUs, personal income tax and military duty must be submitted at the main (new) place of registration. Reports must be submitted from the month in which changes were made to the USR.

You also need to pay the unified social contribution to the new tax office from the moment changes are made to the USR. However, personal income tax and social security tax must be paid to the old tax office until the end of the budget year. Starting January 1 of the next year, you will have to pay the USC, personal income tax and withholding tax, as well as report to the new tax office.

Single account

If a legal entity decides to open a single account and pay taxes and fees to it, nothing changes after the change of location. In other words, such a taxpayer does not need to open a new single account with a new tax office, as the account is not tied to a specific tax office.

The State Tax Service distributes the amounts credited to the single account to the necessary treasury accounts on the basis of the submitted declarations, which means that this is a headache for tax authorities, not for legal entities.