New tax return form under the simplified tax system for reporting in 2021

The Federal Tax Service has developed a new declaration form for the simplified tax system, which will be valid from 2021 (reporting period – 2021).

The order of the Ministry of Finance of Russia “On amendments to the annexes to the order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] ” is under consideration and has not yet been approved, but it is a matter of time. This article will be adjusted due to changes in legislation; the latest information at the moment is presented here.

There will be no significant changes to the form, but you need to know about this in advance, because when submitting reports for 2021, the tax office will refuse to accept a declaration using the “outdated” form.

Deferment of tax payment and reporting due to COVID-19

A 6-month deferment has been introduced for the payment of tax under the simplified tax system.
LLCs must pay tax for 2021 by September 30, 2021, and individual entrepreneurs by October 30. The advance payment for the first quarter of 2021 must be made by October 26, for the first half of 2021 by November 25. The above tax payment deadlines apply only to LLCs and individual entrepreneurs included in the list of the most affected industries. Businesses that the state has not recognized as affected must pay taxes by May 12. Those companies that were recognized as a going concern and continued to operate on non-working days were required to pay taxes within the standard deadlines.

Tax payments (except VAT) and insurance premiums for the second quarter will not be allowed to be paid at all. The President of the Russian Federation announced this in his last address on May 11. The benefit is intended for individual entrepreneurs and organizations that are included in the SME register and operate in the most affected industries. There is no regulation on this issue yet, so the exact conditions are unknown.

Transition to simplified tax system in 2021

In terms of ease of doing business and the amount of taxes, the simplified tax system in 2020 will remain the best regime for most entrepreneurs and companies.

To switch to the simplified tax system, check whether your case meets the criteria:

1. Business without branches
2. Average number of employees - up to 100 (130) people
3. Participation share of other companies - up to 25%
4. Income for 3 quarters of 2021 - up to 112,500,000 rubles
5. Residual value of fixed assets - up to 150,000,000 rubles

If you answered “yes” to all five points, feel free to submit a notification about the transition to the simplified tax system to the tax office. This can be done in person (form from the Order of the Federal Tax Service No. ММВ-7-3/ [email protected] ) or via the Internet (form from the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/ [email protected] ).

Deferment of payment of insurance premiums for employees and reduction of rates

From April 1, 2021, insurance premium rates for employees can be reduced to 15%. This applies not only to the affected industries, but to all small and medium-sized businesses (Federal Law No. 102-FZ dated April 1, 2020).

If an employee’s salary exceeds the federal minimum wage (12,130 rubles) at the end of the month, then reduced rates are applied to part of the excess. It looks like this:

Example. AfroPineapple LLC is included in the SME register. For April 2020, she paid her employee 45,000 rubles. For part of the earnings within the minimum wage, contributions are calculated at the standard rate:

• 12,130 rubles × 22% = 2,668.6 rubles
• 12,130 rubles × 5.1% = 618.63 rubles
• 12,130 rubles × 2.9% = 351.77 rubles

The payment exceeding the minimum wage amounted to 32,870 rubles. Contributions to it are calculated at reduced rates:

• 32,870 × 10% = 3,287 rubles
• 32,870 × 5% = 1,643.5 rubles

Total for April, AfroPineapple LLC will pay 8,569.5 rubles instead of 13,500 (45,000 × 30%).

In his last address dated May 11, the President of the Russian Federation announced that individual entrepreneurs from the most affected industries will receive a tax deduction for insurance premiums within one minimum wage, that is, 12,130 rubles of salary will not be subject to insurance premiums. There is no regulatory act on this benefit yet, so the detailed conditions are unknown.

In addition, businesses from affected industries may pay insurance premiums for workers later:

• for May 2021 - December 15;
• for June 2021 - November 16;
• for July 2021 - December 15.

Installment payment of taxes and contributions

Also, SMEs from the affected industries were given an installment plan to pay taxes, advance payments and insurance premiums, for which a deferment is provided. The installment payment period begins in the month following the month in which the extended payment due date occurs. You must pay in equal installments in the amount of 1/12 of the specified amount monthly, but no later than the last date.

For example, the extended deadline for paying income tax for 2021 is September 28. You will have to pay 1/12 of the tax amount monthly, starting in October.

For the payment of VAT and agency personal income tax, the government did not postpone the payment deadline and did not provide for an installment plan.

New simplified tax system limits and tax rates

In April 2021, the simplified basic rates will remain the same: simplified tax system “income” - 6%, simplified tax system “income minus expenses” - 15%. Entrepreneurs lose the right to apply the simplified tax system if the number of their employees exceeds 100 people and their annual income exceeds 150 million rubles.

In connection with the coronavirus, 49 regions of Russia have reduced rates for organizations and individual entrepreneurs on the simplified tax system. Let us remind you that the maximum reduction is possible up to 1% on the “income” basis and up to 5% on the “income minus expenses” basis. Some have reduced taxes for everyone, while others have reduced taxes only for affected industries - check local government regulations for details.

Bill No. 875580-7 provides for the opportunity to remain on the simplified tax system until the end of the year if the established limits are exceeded to an insignificant extent. But from the quarter in which excesses were made, you will have to pay taxes at an increased rate - 8% for the simplified tax system “income” and 20% for the simplified tax system “income minus expenses”.

If intermediate limits are exceeded, the right to simplification will be lost and taxes will have to be paid within the framework of OSNO.

You can clearly see the changes in the tax regime in the table.

If in the next tax period the income for the year does not exceed 150 million rubles, and the number of employees is 100 people, the taxpayer has the right to apply the standard rate - 6% or 15%.

If the limit on revenue or number of employees is exceeded at the end of the year, then advance payments will have to be paid at an increased rate for the entire next year.

Renewal of the deflator coefficient

The income limit for the transition and application of the simplified tax system must be adjusted every year by the deflator coefficient. Its value is established by the Ministry of Economic Development (clause 4 of article 346.13, clause 2 of article 346.12 of the Tax Code of the Russian Federation).

In the period from 01/01/2017 to 12/31/2019, the deflator coefficient was suspended and made equal to 1 by default (Article 5.4 of the Law of 07/03/2016 No. 243-FZ “On Amendments...”). In this regard, the value of the marginal income from 2021 to 2021 actually did not change and remained equal to 112.5 million rubles. for the transition to a simplified system and 150 million rubles. - to work on it.

From 01/01/2020, income must again be adjusted by the coefficient, although its value for this year was left the same - 1 (Article 4.4 of Law No. 243-FZ). That is, the maximum limits in 2021 are the same as in 2021. For 2021, the coefficient will most likely be increased, and therefore the maximum limits will also increase. Data on new coefficients for 2021 will appear closer to the fall of 2021.

Additional expenses to reduce the tax base

For taxpayers using the simplified tax system, “income minus expenses” has increased the list of expenses by which the tax base can be reduced. Now these include costs (clauses 7, 8 of article 1 of the Federal Law of April 22, 2020 No. 121-FZ):

• for disinfection of premises;
• purchase of devices, equipment, masks, gloves, antiseptics and other means of personal and collective protection.

But only if these costs are incurred to fulfill the requirements of state authorities, local governments and their officials in connection with the spread of coronavirus.

Changes to the simplified tax system for 2021 in the accounting procedure

The new law No. 325-FZ of September 29, 2021 introduced changes for certain categories of entrepreneurs and companies on the simplified tax system.

New procedure for accounting for fixed assets

Now real estate expenses can be written off faster. The cost of fixed assets can be written off as expenses immediately after commissioning, without waiting for papers to be submitted for state registration. This applies even to those “real estate” properties for which registration of ownership rights is enshrined in law.

New accounting procedure for management companies and homeowners associations

Starting from 2021, homeowners' associations, management companies and other cooperatives will not include payments for utility bills by owners in their income if this money is transferred to utility companies. At the same time, when switching to the simplified tax system in 2021, management companies and homeowners associations will not be able to include these revenues in the list of material expenses.

New procedure for accounting for subsidies

Another important change to the simplified tax system for 2021: the procedure for accounting for subsidies for business development or promoting self-employment of individual entrepreneurs now applies to an additional case - a subsidy for compensation of expenses. Until 2021, it only applied to the purchase of property, work or services.

Simplified tax system online and cancellation of declarations

Bill No. 875583-7 provides for the abolition of annual declarations for those individual entrepreneurs who use the simplified tax system for “income” and work with an online cash register. They will also not need to keep KUDiR - a book of income and expenses. The Federal Tax Service officially called this mode “STS-online”.

Under the new regime, the tax office will receive data on an entrepreneur’s income through an online cash register. Based on them, she herself will generate receipts for advance payments and taxes at the end of the year. They can be seen in the taxpayer’s personal account.

The Federal Tax Service will also take into account and deduct the amounts of insurance premiums paid for yourself and your employees. Entrepreneurs will only have to pay taxes on time.

Refusal to independently submit an annual declaration is a right, not an obligation, of an entrepreneur. If he decides to transfer the function of calculating taxes to the Federal Tax Service, he must notify the tax authority about this through the taxpayer’s personal account, indicating the date of transition.

Now the Tax Code of the Russian Federation obliges all simplifiers to annually submit an income declaration. Until March 31 of the next year - for organizations, until April 30 - for individual entrepreneurs (Article 346.23 of the Tax Code of the Russian Federation).

Let's sum it up

• From 01/01/2020, the limits on the number of employees and maximum income will increase, allowing the use of the simplified tax system.
• In 2021, the Federal Tax Service plans to mark the tax return under the simplified tax system and KUDiR for those who switch to the new “STS-online” mode.
• From the beginning of 2021, the maximum income for the transition and application of the simplified tax system will need to be adjusted by the deflator coefficient. True, the correction will be formal, since the coefficient is still 1.
• Starting from 2021, tax holidays under the simplified tax system are canceled in all regions.

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Increase in insurance premiums for individual entrepreneurs

For 2021, individual entrepreneurs will pay increased amounts of insurance premiums for themselves. Their size is fixed in part 1 of Art. 430 Tax Code of the Russian Federation. More details in the table.

Contributions for 2021, which individual entrepreneurs were required to pay before July 1, 2020, were deferred for 4 months. But only for affected industries.

An individual entrepreneur is required to pay insurance premiums to the Pension Fund and the Compulsory Medical Insurance Fund even when he does not conduct business and does not receive income. Exceptions are provided in Part 7 of Art. 430 Tax Code of the Russian Federation.

Out of sight, out of mind

Let's say goodbye to next year with a few reports. Cancelled:

Declarations on transport and land taxes . Instead, organizations will now receive messages from tax authorities about the calculated tax amount.

It’s probably not difficult to say whether it’s good or bad. The accounting of objects in the authorities leaves much to be desired, interdepartmental exchange is also not very well organized, and the Federal Tax Service is taking on more and more functions (digital signatures are going to be issued in 2022). Soon it will be like with Russian Post - you go in, and there you can send a parcel, get a loan, and buy groceries for the week.

By the way, companies are not exempt from the obligation to pay advance payments and must calculate them independently, just like the annual tax. If, suddenly, the amounts in the “letter of happiness” and the accounting department do not match, you will have to file objections (with justification, of course).

Information on the average number of employees. As such, the report will cease to exist; data on the number of employees will now be included in the calculation of insurance premiums. The innovation is effective starting with reporting for 2021.

Declarations on UTII . Well, how are they cancelled. No tax - no declarations. Initiative deputies are trying to revive and revive the UTII, but Mishustin is sure that now the state does not need this regime for nothing. Online cash registers, labeling and other goodies for business whiten it up as much as possible; hiding in the shadows is now very dangerous and expensive - fines for selling unlabeled goods wow. By the way, UTII cannot be used for their sale, and according to the government’s ambitious plans, labeling will soon cover literally all goods on the market.

Tired of keeping up with changes? Connect 1C: Accounting in the cloud and you will always have up-to-date forms at your fingertips.

Limit bases of insurance premiums for employees

To pay insurance premiums for an employee, the employer takes into account all his income on an accrual basis from the beginning of the year. If they do not exceed the maximum base established by the Government of the Russian Federation, then the standard tariff rate is applied.

When the amount of annual payments to an employee reaches a certain limit, the employer pays insurance premiums for him at a preferential rate.

The maximum bases of insurance premiums for 2021 are established by Decree of the Government of the Russian Federation dated November 6, 2019 No. 1407. Maximum bases for compulsory medical insurance and injuries are not established.

In Art. 427 of the Tax Code of the Russian Federation contains a list of taxpayers who have the right to apply a preferential tariff rate. For example, participants in the free economic zone of Crimea and Sevastopol, organizations participating in the Skolkovo project.

Filing personal income tax reports

From January 1, 2021, reporting in form 2-NDFL with any indication and 6-NDFL at the end of the year must be submitted no later than March 1. The deadline has been pushed back by a month. From 2021, information on the income of individuals must be submitted as part of a single 6-NDFL report.

Due to the coronavirus, the deadline for submitting the 6-NDFL report for the first quarter was postponed to July 30.

Now companies with ten or more employees must submit 2-NDFL, 6-NDFL and ERSV (unified calculation of insurance premiums) electronically. If the reports are submitted in paper form, they will be fined in the amount of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

If the number of employees is less than ten people, it is allowed to submit reports on paper.

Changes in transport and land taxes

From the age of 21, companies are no longer required to submit reports on land and transport taxes. The tax office must independently calculate the amount of contributions and notify the entrepreneur of the amount of tax. If the management has not received a message from the tax authority, then you should independently notify the tax authorities about the available land and vehicles, supporting the application with documents on the right of ownership. The deadline for submitting such notifications is December 31 of the year following the reporting period. If an entrepreneur conceals information about the land and cars he owns, he will be subject to a fine of 20% of the tax amount.

Tax holidays for individual entrepreneurs

2020 is the last year when tax holidays with a 0% rate are in effect at the federal level. In some regions of Russia, tax holidays have already ended.

In 2021, they can be used by individual entrepreneurs who meet several criteria:

• registered for the first time;
• apply the simplified taxation system or patent taxation system;
• conduct activities in the social, industrial, scientific spheres, as well as in the sphere of providing consumer services and services for providing places for temporary residence of the population;
• revenue from activities that are subject to a zero rate is at least 70% of total income.

Individual entrepreneurs using the simplified tax system “income minus expenses” do not even pay the minimum tax if they are subject to tax holidays.

The holidays are valid for two years from the date of registration of an individual entrepreneur and do not exempt entrepreneurs from paying insurance premiums for themselves and their employees. But if you registered an individual entrepreneur in 2021, you will be able to take advantage of tax holidays only until January 1, 2021.

New minimum wage

This change will affect businesses with hired employees. The minimum wage is now equal to the living wage for the 2nd quarter of the year. In 2021, for this period, the Ministry of Labor set the cost of living at 12,392 rubles, therefore, from January 1, 2021, the minimum wage is 12,392 rubles. In 2020 it was 12,130 rubles, which is 262 rubles less. Some regions set their own minimum wage, but by law it cannot be lower than the federal one.