New deadlines for paying UTII and submitting reports in 2021

What has changed according to UTII in 2020

There are two main changes from 2021:

1. Retail sellers of medicines, footwear, fur clothing and natural fur products with mandatory labeling are not allowed to operate on the imputed market;
2. The K1 deflator coefficient for 2021 was set at 2.005 (in 2021 – 1.915).

Please note: there will be no cancellation of UTII from 2021!
At the same time, let us remind you that organizations and individual entrepreneurs can still voluntarily switch to the taxation system in the form of paying a single tax on imputed income (UTII) for certain types of activities, provided that this special tax regime will be introduced by local governments in the region in which such activity (Article 346.26, paragraph 1, Article 346.28 of the Tax Code of the Russian Federation).

Organizations and individual entrepreneurs that meet the requirements set forth in Art. 346.26 of the Tax Code of the Russian Federation, and those registered as a single tax payer (clause 2 of Article 346.28 of the Tax Code of the Russian Federation) are required to comply with the deadline for submitting UTII and the deadline for paying UTII established by Ch. 26.3 Tax Code of the Russian Federation.

Comments

07/12/2018 at 11:15 # Reply
UTII declaration

When is it necessary to submit a UTII declaration if an individual entrepreneur was registered on June 25, 2018?

ostapx1 07/12/2018 at 12:56 pm # Reply

The individual entrepreneur was registered in the 2nd quarter. The deadline for submitting the declaration for the 2nd quarter is July 20, 2021.

Naira 07/12/2019 at 12:13 pm # Reply

When is the deadline for paying insurance premiums for the 2nd quarter of 2019? If the individual entrepreneur was registered on June 27, 2019.

Margarita 07/22/2019 at 12:54 # Reply

If UTII is submitted according to TKS, the submission deadline is for the 2nd quarter. 19 until July 25, 2019?

Reporting (UTII): due date in 2020

Below are the deadlines for submitting UTII declarations in 2021:

For failure to submit a tax return on time, a fine is charged in the amount of 5% of the amount of tax payable to the budget according to the declaration for each month of delay, but not more than 30% of this tax amount and not less than 1,000 rubles (clause 1 Article 119 of the Tax Code of the Russian Federation).

Next, we will tell you when you should pay UTII in 2020.

This might also be useful:

• Insurance premium rates in 2021
• Deadlines for payment of insurance premiums in 2021
• Changes to the simplified tax system in 2021

• KBC insurance premiums for individual entrepreneurs for themselves in 2021
• Changes to PSN in 2021
• Individual entrepreneur reporting on the simplified tax system in 2021

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UTII: payment deadlines 2021

The single tax is paid to the budget quarterly no later than the 25th day of the month following the quarter (Clause 1, Article 346.32 of the Tax Code of the Russian Federation).

The deadlines for paying UTII in 2021 are as follows:

For untimely transfer of the single tax to the budget in 2021, a penalty will be charged on the amount of tax debt for each calendar day of delay, starting from the next day, according to the rules established by clause 4 of Art. 75 of the Tax Code of the Russian Federation, up to and including the day of payment of arrears. In this case, the total amount of penalties cannot exceed the amount of tax debt (clause 3 of Article 75 of the Tax Code of the Russian Federation, clause 5 of Article 1 of Law No. 424-FZ dated November 27, 2018).

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for victims of coronavirus on imputation canceled the payment of UTII for the 2nd quarter of 2021. For more information about this, see “To whom and which taxes will be written off for the 2nd quarter of 2021: list.”

For non-payment of the single tax, a fine is imposed in the amount of 20% of the amount of tax debt (clause 1 of Article 122 of the Tax Code of the Russian Federation). It threatens if the tax is incorrectly reflected in the declaration, leading to non-payment of tax.

Read also

23.04.2020

Results

The deadline for paying UTII in 2021 is set for the 25th day of the month following the reporting quarter. The last time you need to pay this tax is for the 4th quarter of 2021 - no later than 01/25/2021. Failure to comply with the tax remittance deadline threatens the taxpayer with penalties.

To calculate penalties, use our calculator.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Common questions and answers

Question No. 1. Is it possible to get tax holidays when applying the single tax system?

Answer: In general, the use of tax holidays for small businesses is possible. There are a number of conditions that an activity must meet to qualify for zero rates:

• The activity was registered for the first time;
• The activity is carried out in a socially significant area or production area, etc.

But the use of a zero rate to apply a special regime for a single tax is not provided. There is a certain relaxation for regions: local authorities can reduce the rate to 7.5% for the most significant areas of activity for a given region.

How to fill out a declaration

Let's move on to filling out the report, since all calculations are made directly in it. The UTII declaration form for the 3rd quarter of 2020 is available in the Federal Tax Service order No. ММВ-7-3/ [email protected] dated 06/26/2018.

The order of filling out the sections is as follows: first sheet (title), section 2, section 3, section 1. In section 4, dashes are placed, since it is no longer relevant. It was intended as a deduction for individual entrepreneurs for installing online cash registers. This deduction is no longer valid, but the declaration form was not changed after its cancellation.

We suggest checking the data with the description.

Title page

Let's look at each title field in detail. At the top fill in:

• adjustment number - we will indicate “0–”, since for the 3rd quarter of 2020 we are submitting the declaration for the first time (the first adjustment would have the number “–1”, the second – “–2” and so on);
• tax period is “23”, this is the third quarter. The code is taken from Appendix No. 1 to Order No. MMV-7-3/ [email protected] ;
• reporting year – 2020;
• tax authority code – 5019. This is interdistrict inspection No. 18, where payers operating in Kashira file UTII declarations;
• the code for the place of presentation of the report is “310”, that is, at the place of business of the LLC;
• the name of the company as indicated in the charter;
• contact number;
• number of declaration sheets – 5.

In the lower part, we will fill in only the left side of the title, where we indicate:

• code “1”, which means that the declaration will be signed by the director of the LLC. If a representative did this, we would put the code “2”, and in the lower lines we would indicate the parameters of the power of attorney;
• Full name of the director of Lyubimchik LLC – Mikhail Sergeevich Andreev;
• date of completion of the report.

Section 2

In this section of the UTII report for the 3rd quarter of 2021, we must enter the data that will be needed to calculate the UTII amount. The section is filled line by line like this:

• 010 – activity code – “02”. This corresponds to veterinary services. We take the code from Appendix No. 5 to the order that approved the report form;
• 020 – address of the LLC where it operates, along with the region code (Appendix No. 6);
• 030 – OKTMO;
• 040 – 7,500, which means the basic profitability (BR) of veterinary activities;
• 050 – 2.005 (deflator coefficient);
• 060 – 1 (reduction factor);
• 070-090 are filled with data for each month of the quarter. In the columns we reflect: column 1 – the number of FPs, that is, 4 (this is the number of employees);
• Column 2 is crossed out, since it is intended to indicate a part-time working month (for cases when the “imputed” activity began or ended in this month);
• column 3 – we calculate the base for each month of the 3rd quarter. Since the situation has not changed, the calculation for July, August and September will be the same: 7,500 × 4 x 2.005 × 1 = 60,150 rubles;

Section 3

Now you need to take into account the fees paid. Since the example shows an LLC, we can reduce the tax by more than 50%. In Section 3 of the declaration we will reflect the following indicators:

• 005 – code 1, since the UTII payer is the employer;
• 010 – the amount of tax calculated in Section 2 – 27,068;
• 020 – part of the paid contributions that can be deducted. At least half of the previously calculated UTII must remain for payment, so we will indicate 13,534 (27,068×50%);
• 050 – amount payable for the 3rd quarter – 13,534 rubles (27,068 – 13,534).

We will fill in the other lines with dashes, since there is no data for them.

Section 1

The UTII declaration for the 3rd quarter of 2021 is almost ready - all that remains is to enter the results in Section 1. Here we need only 2 lines:

• 010 – OKTMO;
• 020 – the amount of UTII tax, which we calculated in section 3.

That's all, the UTII declaration for the 3rd quarter of 2021 is completed. Now you need to check everything again, put a date and signature on the title page, as well as in section 1. After this, all that remains is to choose a convenient method and send the report to the Federal Tax Service.

What kind of reporting do individual entrepreneurs and legal entities submit? faces on UTII?

In addition to the declaration, the following reports are submitted:

• 4-FSS (for a quarter, half a year, 9 months and a year);
• Calculation of insurance premiums;
• 2-NDFL;
• 6-NDFL;
• Information on the average number of employees (once a year);
• Confirmation of the main type of activity in the Social Insurance Fund;
• Annual financial statements to the Federal Tax Service (organizations on UTII are required; individual entrepreneurs on UTII are not required to keep accounting records and generate appropriate reporting).

Individual entrepreneurs without employees submit only a UTII declaration.

If an organization or individual entrepreneur is engaged in several types of activities, some of which do not fall under UTII, then they need to submit reports under two tax regimes at once and keep separate records for the correct payment of taxes.

Typical errors in using UTII

Violation of tax payment deadlines. In no case should one assume that the use of a special regime provides benefits in everything. In accordance with regulatory documents, there are absolutely specific deadlines for paying taxes. Violation will lead to certain sanctions imposed by the tax office against an organization or entrepreneur that is negligent in its duties. Up to and including administrative liability and collection of the missing amount through bailiffs.

Zero declaration upon suspension of activities using the imputed income system. To avoid misunderstandings with the tax service, it is necessary to remember the fact that the imputed income system bases its calculations on conditional indicators that are independent of the actual results of the organization’s activities. Therefore, the concept of a zero declaration for this regime does not exist; if for some reason there is no activity, it is necessary to deregister under this regime by submitting a declaration and an explanatory note to the tax authorities.

Separated accounting of different areas of activity. When using any special tax regime, you should always try to very carefully analyze which transactions fall under a particular activity approved for this regime. Unlawful understatement of expenses by including transactions that do not comply with the tax regime may result in a violation of the law and administrative liability.

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