Reporting deadlines for the 3rd quarter of 2021: table

What reports should I submit for the 3rd quarter of 2021? What payments should I send? What are the deadlines for submitting reports and submitting payment orders for personal income tax and VAT? The answers are presented in the form of a table for the accountant about the deadlines for submitting reports for the 3rd quarter of 2021. The table also provides explanations on reporting forms, current BCCs and features of the formation of payment orders.

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24.01.2018

Who submits financial statements in 2019

Those who are required to keep accounting records must submit financial statements in 2021.
And these are all organizations, regardless of the legal status and the applied taxation system (Part 1, Article 6, Part 2, Article 13 of the Law of December 6, 2011 No. 402-FZ). Only individual entrepreneurs are not required to prepare financial statements.

Also see “ Do I need to submit financial statements to Rosstat in 2021 ”

Procedure for filling out the EUND

In most cases, a simplified declaration consists of one sheet containing both general information and reporting information.

1. TIN and KPP codes in accordance with the tax registration certificate.
2. Correction number. When submitting the report for the first time, the code “1” is entered; when submitting an updated declaration, a code that includes the number 3 and the adjustment number separated by a fraction, for example “3/1”, “3/2”, etc.
3. Reporting year – 2021.
4. Name and code of the department of the Federal Tax Service to which the report is submitted.
5. Full name of the organization or full name of an individual.
6. OKATO code. Because Since the form was approved in 2007 and has not been adjusted since then, the “OKTMO Code” field is not provided in it. However, tax authorities recommend indicating it in the “OKATO code” field (letter of the Federal Tax Service of the Russian Federation dated October 17, 2013 N ED-4-3/18585).
7. OKVED code.

1. Taxes included in the declaration:

– in column 1 the names of taxes are indicated in the order in which they are reflected in part 2 of the Tax Code of the Russian Federation;

– in column 2 – the number of Chapter 2 of the Tax Code of the Russian Federation regulating this tax;

– in columns 3 and 4 – tax (reporting period); if the tax period is equal to a quarter, then code “3” is entered in column 3, and code “03” is entered in column 4 (third quarter); for a tax with a one-year period, column 3 indicates the reporting period “9” (nine months), column 4 is not filled in.

1. Contact number.
2. The number of sheets of the declaration itself and supporting documents.

1. Full name and signature of the responsible person, date of signing and stamp (if available). If the declaration is submitted by a representative, then the details of the power of attorney must be indicated.
2. Information about the acceptance of the report is filled out by tax authorities. It includes the delivery form, number of sheets, date, full name and signature of the Federal Tax Service specialist.

If the taxpayer is an individual who has not indicated the TIN, then the declaration must include a second sheet containing his personal data:

1. FULL NAME.
2. Date and place of birth.
3. Citizenship.
4. Details of the identity document.
5. Address of residence (place of stay) in the Russian Federation.

What to do if you haven't submitted your reports?

There are often situations in which financial statements are not submitted on time. As a rule, this ends in penalties; the bodies that control the submission of reports send taxpayers decisions on imposing penalties. If tax returns are not submitted, the Tax Inspectorate has the right to block the current account of a company or entrepreneur. To avoid such troubles, in particular at the beginning of business activities, entrepreneurs should monitor the quarterly date. Reporting in most cases is submitted every quarter by the 20th on paper and on the 25th electronically. In addition, there are interim reports to the Pension Fund. If reporting has not been submitted for a long period, the organization may need to restore its accounting records.

In our accounting company you can get advice on the deadlines for submitting tax and accounting reports.

Simplified accounting procedures for small companies

Let us recall that on June 20, 2021, Order No. 64n of the Ministry of Finance of Russia dated May 16, 2016 came into force, changing simplified accounting methods for small and non-profit organizations. This means that small companies will be able to prepare reports for 2021 using simplified forms.

A simplified reporting procedure can be used by organizations that are allowed to conduct accounting in a simplified way. Such organizations include (Article 7 of the Law of December 6, 2011 No. 402-FZ “On Accounting”):

• small businesses;
• NPO;
• organizations that have received the status of participants in the Skolkovo project.

The criteria by which companies are classified as small businesses are established by Federal Law No. 156-FZ dated June 29, 2015:

• the amount of revenue for the previous year from the sale of goods, works or services (excluding VAT) does not exceed 800 million rubles;
• the average number of employees is no more than 100 people;
• the share of third parties in the authorized capital of the company is no more than 49 percent.

Such small companies can conduct accounting in a simplified way. The indicators of the accounting reporting items also depend on the chosen method of accounting.

Important!

But the situation changes dramatically if a small company is subject to mandatory audit. In this case, the company is faced with the need to generate a complete set of financial statements, ensure that differences between accounting and tax accounting are maintained in the accounts (i.e. apply PBU 18/02*, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n), create a reserve for vacation pay (i.e. apply PBU 8/2010, approved by Order of the Ministry of Finance of the Russian Federation dated December 13, 2010 No. 167), etc.

Note*

It is possible to refuse to use PBU 18/02 only if a small enterprise has the right to use simplified methods of accounting. And “little ones” who are subject to mandatory audit do not have the right to do this (clause 1, clause 5, article 6 of Law No. 402-FZ).

If a company applies special tax regimes (UTII, simplified tax system, unified agricultural tax), then PBU 18/02 can not be applied, having stated this in the accounting policy.

As a rule, a small enterprise with the legal form of a joint-stock company is deprived of such simplified benefits (clause 1, clause 1, article 5 of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”, hereinafter referred to as Law No. 307 -FZ). At the same time, the legislation of the Russian Federation provides for a special procedure for conducting a mandatory audit in a joint-stock company, in the authorized capital of which there is a certain share of state participation (clause 4 of article 5 of Law No. 307-FZ).

The “baby” may have revenues from the sale of products (goods, works, services) for the previous reporting year amounting to more than 400 million rubles, or the amount of balance sheet assets at the end of the previous reporting year - more than 60 million rubles (clause 5, clause 1, art. 5 of Law No. 307-FZ). And in this case, a small enterprise is subject to mandatory audit and you can forget about simplified forms of accounting reporting.

What declarations can be replaced with EUND

The current procedure for filling out the EUND (hereinafter referred to as the Procedure) was approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n.

In paragraphs Clause 9 of clause 7 of the procedure indicates the frequency of submitting the report - once a quarter. Therefore, you can immediately “cut off” payments with a shorter (monthly) tax period:

1. Excise taxes.
2. Mineral extraction tax.

All payers of these taxes, in any case, submit a separate declaration for them (in the absence of objects of taxation - zero).

It is also impossible to replace taxes for which there are no “zero” declarations with EUND:

1. Gambling tax.
2. UTII.

For these two mandatory payments, the base is calculated on the basis of physical indicators (number of facilities, employees, area of ​​premises, etc.). Therefore, if an economic entity is, in principle, a payer of these taxes, then the base for them cannot be zero.

What is a declaration?

The tax return contains information about income, their sources, property, expenses and other facts of the economic life of a legal entity that may affect the amount of tax calculated and paid. It can be provided both on paper and in electronic form.

An individual entrepreneur, like other legal entities, must promptly submit declarations to the tax office.

The nature of the declaration will depend on the tax regime under which the individual entrepreneur will operate. The choice of mode, in turn, will determine the frequency of reporting to the tax authorities.

Where is the balance deposited?

Law No. 402-FZ “On Accounting” and the Tax Code of the Russian Federation determine the authorities where the balance must be submitted. This is the Federal Tax Service and the Rosstat authority at the place of state registration. The deadline for submitting the balance sheet to statistics for 2021 does not differ from the deadline for submission to the Federal Tax Service - it can be any working day during the 1st quarter of 2021. until April 1st.

Despite the fact that the legal requirement provides for the submission of balance sheets once a year, many companies create interim accounting reports, for example, quarterly or monthly. This is due to legal norms, the interest of the founders, other users, the specifics of production or other reasons. The frequency of drawing up the balance sheet is fixed in the company’s accounting policy, but interim reporting does not need to be submitted either to the Federal Tax Service or to the statistical authorities

IP in special modes

In accordance with the Tax Code of the Russian Federation, special tax regimes are recognized:

• STS – simplified taxation system
• PSN – patent tax system
• Unified agricultural tax - unified agricultural tax
• UTII – single tax on imputed income

Under the simplified taxation system, the general rules require the submission of a corresponding declaration at the end of the year by April 30.

The UTII declaration is submitted quarterly.

The patent taxation system exempts the entrepreneur from submitting reports under the patent.

If an individual entrepreneur, being in the Unified Agricultural Tax regime, plans to cease activities within the quarter, then he is obliged to notify the inspectorate about this no later than the 25th day of the month following the month of termination of activities. Based on the results of the activities, a final declaration must be submitted. Accordingly, if the decision to terminate agricultural activities was made in July, then the inspectorate must be informed about this and the corresponding declaration must be submitted before August 25.

To the Pension Fund:

• SZV-M reporting is provided monthly by the 15th day of the month following the reporting month, for 9 months - by October 15, 2018.

For which employees should SZV-M be provided:

In accordance with section 4 of the Information on the SZV-M form, this form contains information about the insured persons - employees of the insured, with whom the following contracts were concluded, continue to be valid or terminated during the reporting period:

• employment contracts
• civil contracts, the subject of which is the performance of work, provision of services
• copyright contracts
• agreements on the alienation of the exclusive right to works of science, literature, art
• publishing licensing agreements
• licensing agreements granting the right to use works of science, literature, art

Penalty for failure to submit SZV-M

on time - 500 rub. for each insured person, information about which should have been reflected in this report (Article 17 of Law No. 27-FZ).

The fine for failure to comply with the procedure for submitting SZV-M in electronic form is 1,000 rubles. (Article 17 of Law No. 27-FZ).

Section 3 of the UTII form for the 3rd quarter. 2021

This part of the declaration allows you to calculate the tax amount as a whole. In the new report form, line 040 has been added, which takes into account the “cash” deduction.

1. Line 005 reflects the taxpayer’s characteristics in terms of payments to individuals. If he makes such payments, then sign 1 is indicated, if not (this is only possible for individual entrepreneurs) – sign 2.
2. Line 010 indicates the total tax amount. To do this, you need to add up the indicators for all types of activities and OKTMO codes, i.e. along lines 110 of all sections 2.
3. Line 020 reflects the tax deduction in the amount of insurance premiums and other expenses paid for employees (clause 2 of Article 346.32 of the Tax Code of the Russian Federation). At the same time, workers must be employed in areas of activity subject to UTII.
4. Line 030 indicates the deduction for individual entrepreneurs in the amount of fixed payments for pension and health insurance “for oneself” (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).
5. Line 040 is a new indicator that appeared in the changed report. It contains the amount of deduction for expenses for the purchase of cash registers and is the sum of lines 050 of section 4.
6. Line 050 contains the total amount of tax payable taking into account all deductions. It is calculated as the difference between the values ​​of line 010 and lines 020, 030, 040. If the taxpayer makes payments to individuals (signature 1), then the deduction applied from the indicators of lines 020 and 030 should be no more than 50% of the “original” tax amount in line 010. If the taxpayer is an individual entrepreneur without employees (sign 2), then the deduction for contributions “for oneself” is applied in full. But in any case, the indicator in line 050, taking into account all deductions, cannot be negative.

Reducing the simplified tax system due to contributions for individual entrepreneurs and for employees

When determining the amount of tax, there is a legal way to reduce it. This is especially true for entrepreneurs who use the “Income” system. In this case, the percentage of reduction depends on the presence or absence of attracted employees.

If an individual entrepreneur uses the “Income” system, then the following rules are used to reduce:

• An entrepreneur without employees can reduce the entire tax amount, but with hired employees - by no more than 50%.
• The tax can be reduced by the following contributions: Fixed payments of individual entrepreneurs for themselves (in 2021 their amount will be 32,385 rubles);
• 1% of income received more than 300 thousand rubles;
• Listed contributions for employees to the pension fund, medical insurance, social insurance and injury;
• Sick leave paid for the first 3 days;
• Contributions for employees for voluntary health insurance.

To optimally reduce the amount of tax for individual entrepreneurs who use the simplified tax system for income, it is more profitable to transfer contributions for yourself quarterly in different amounts.

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Information on the average number of employees: sample filling, form

When using the “Income reduced by expenses” system, the amounts of paid contributions are included in expenses in the amounts actually transferred.

Important! Contributions for which tax reduction is planned must be paid in the same period for which the tax is calculated. It does not matter for what calendar period this transfer took place.

Deadline for submitting the balance sheet for 2021 (LLC, etc.) with a changed reporting period

Various circumstances arise in the work of a company. Sometimes they change the length of the reporting period. For example, its duration may be less than the standard one, equal to a calendar year, if the enterprise was created (as recorded by an entry in the Unified State Register of Legal Entities) before September 30. In this case, the balance sheet will have to be submitted for the period from the date of state registration to December 31 of the year in which the company was formed. The duration of the reporting period is also affected by the date of liquidation of the enterprise - in this case, it will be the period from January 1 until the end of the company’s activities, reflected in the state register.

And, conversely, if the company was created after September 30, then the first reporting period will be a longer period of time - from the moment of registration to December 31 of the following year, i.e. it will exceed a calendar year (Article Law No. 402-FZ). For example, a company created on October 29, 2018 will submit its first balance sheet for the period from October 29, 2018 to December 31, 2019.