REPORTING DEADLINES IN 2021: ACCOUNTANT CALENDAR AND TABLE

In this article you will find a list of reports to be submitted in 2021. Within the framework of the article, we will not consider the reporting of organizations, which they prepare due to the specifics of their activities (agriculture, alcohol production, etc.).

Information on reporting for an accountant in 2021 is available at the link: All reporting deadlines for an accountant in 2020.

Specialists from many companies and individual entrepreneurs will be able to find data on their reporting and, based on the specified deadlines, draw up a tax payment schedule. Thus, you can calculate approximate tax costs in advance by analyzing data from the previous year. Naturally, this rule will not work if the company plans to increase its turnover or change its direction of activity in the new year.

The tax regime in force at the enterprise dictates the composition and timing of reporting.

DEADLINES FOR SUBMISSION OF BASIC REPORTING TO THE IRS IN 2021

Composition and forms of annual reporting

Taxpayers must report for 2021 to the Federal Tax Service, Pension Fund, Social Insurance Fund and Rosstat.

Reporting to the Pension Fund

- SZV-M. Organizations and individual entrepreneurs that have employees are required to report monthly to the Pension Fund of Russia using the mandatory form SZV-M. Submit your December report by January 15th.

The employee’s salary and contributions from it do not need to be indicated in the report; the Pension Fund is only interested in personal information: full name, SNILS and Taxpayer Identification Number.

— SZV-STAGE. This is one of the reports that employers submit to the Pension Fund every year. The 2021 form must be submitted by March 2, 2021 inclusive.

The form must indicate information about the policyholder, the period of work of the insured persons and the amount of contributions to pensions.

— DSV-3. If an employer pays additional insurance premiums for an employee, then the Pension Fund must submit a register in the DSV-3 form every quarter. The form for the last quarter of 2021 is due by January 20.

In the form, indicate the details of the employer, information about the insured employee and the amount of contributions - basic and additional.

Violation of the rules for submitting reports threatens that it will be considered not submitted and a fine of 500 rubles will be charged for each employee.

Reporting to the Federal Tax Service

— Certificate of average number of employees. Organizations with and without employees, as well as individual employers, submit the SSC certificate every year. You must report for 2021 by January 20 inclusive.

The form consists of only one sheet on which you need to indicate the calculated average number of employees for the reporting year.

— UTII. All UTII payers submit a declaration of imputed tax. Hurry up to report for 2021 before January 20.

- USN. This declaration is submitted only by simplified tax payers. Do not forget that the reporting deadlines for individual entrepreneurs and organizations differ: for entrepreneurs - until April 30, and for organizations - until March 31.

- Financial statements. All organizations submit annual reports, regardless of the tax system. Submit 2019 reports by March 31, 2020.

The forms included in the annual reporting are approved by the Law “On Accounting” No. 402-FZ: balance sheet, financial results statement and appendices thereto.

All companies must submit financial statements for 2021 electronically. An exception is provided for small businesses - they can report on paper for 2021 (Article 2, Clause 4 of Federal Law No. 444-FZ of November 28, 2018).

Annual financial statements are submitted to the tax office at the place of registration. At the same time, there is no need to submit a report for 2021 to Rosstat.

— VAT. This declaration is quarterly and must be submitted to everyone who pays VAT and issues invoices with it. The report for the 4th quarter of 2021 must be submitted by January 25.

— Income tax. The form of this declaration has not changed since 2016, and all taxpayers must submit it to OSNO. Report for 2019 no later than March 30.

Send the declaration to the tax office at the location of the company, and if there are several branches within one entity, independently select the inspectorate to which you will report. If you are not one of the largest taxpayers and do not have 100 employees, you can file a return on paper, otherwise only electronic format is available.

— 2-NDFL. Using this form, the employer reports the income of employees and the taxes paid on it. Using the same certificate, you can inform the tax office that the tax could not be withheld and confirm the employee’s income. Information for 2021 must be submitted by March 2 inclusive (please note that the deadlines have changed).

— 6-NDFL. This report will not replace 2-NDFL, because they reflect different data - 2-NDFL for a specific employee, and 6-NDFL for the entire organization. The last day for submitting the report for 2021 is March 2 (the deadline is delayed due to the weekend).

The form is filled out with a cumulative total from the beginning of the year and shows the total income of all employees of the organization.

Small companies with up to 10 employees can report in paper form. The rest are only in electronic form. The headcount criteria were reduced from 25 to 10 people - such conditions have been in effect since 2021 (Federal Law dated September 29, 2019 No. 325-FZ).

— 3-NDFL. This report is submitted by individual entrepreneurs to OSNO and ordinary individuals. The new report form will come into effect in 2021, so be careful when preparing for submission. Try to submit your reports by April 30 to avoid penalties.

— RSV. Employers-insurers submit a single calculation of insurance premiums to the Federal Tax Service. This calculation shows only the amounts of accrued premiums and insurance payments. Payments for the 4th quarter of 2019 must be submitted by January 30.

Reporting to the Social Insurance Fund

4-FSS. This is a quarterly report that includes the calculation of contributions for injuries and illnesses. All entrepreneurs and organizations rent it out. In 2021, the report for the past year must be submitted by January 20 in paper form or by January 27 in electronic form. The form of delivery depends on the number of employees for whom deductions are made. You can report on paper only if the number of such employees in the previous year did not exceed 25 people. All other companies submit only an electronic form (Article 24 of Federal Law No. 125-FZ).

Reporting to the statistics service

The full list of reports to the statistics service is quite large, but your organization probably does not have to submit everything. The official website of the statistics service will help you navigate through a large number of statistical forms and determine which ones Rosstat expects from you - websbor.gks.ru/online/#!/gs/statistic-codes. Enter your INN, OGRN or OKPO to get an up-to-date list of forms indicating the due date and frequency.

An organization that fails to submit reports on time may receive a fine of up to 70,000 rubles from territorial authorities, and in case of repeated violation - up to 150,000 rubles. Rosstat does not always send a notification about submitting reports, but failure to receive it is not a reason for not submitting the forms, so check them yourself.

Due dates

The deadlines for submitting reports for 2021 are indicated in the documents that regulate the corresponding type of report. For convenience, we will group the deadlines for submitting reports for 2021 into tables.

Deadlines for submitting reports to the Federal Tax Service

Deadlines for submitting reports to the Pension Fund

Deadlines for submitting reports to the Pension Fund in 2019

Here is a table with the deadlines for completing SZV-M in 2021 by month:

For 2021, the SZV-STAZH report must be submitted no later than March 1, 2021.

Accounting calendar for public sector employees

Public sector organizations have special accounting rules, and their reporting procedures differ not only in terms of deadlines, but also in forms. The deadline for the provision of accounting reports is set by a superior manager in accordance with current instructions No. 33n and No. 191n. Please note that there have been changes to current guidelines throughout 2021.

For the main managers of budget funds, the Federal Treasury has established its own reporting frequency. For monthly reports - no later than the 15th day of the month following the reporting month, the condition applies to all GRBS. For quarterly and annual forms, the deadlines are determined individually by type of main manager. The current standards are enshrined in the order of the Treasury of Russia dated September 12, 2018 No. 32n.

Other obligations are determined for subordinate institutions. Now state employees are required to report electronically through the Electronic Budget system, filling out a special section. Order of the Ministry of Finance of the Russian Federation No. 33n in the new edition (order No. 243n dated November 30, 2018) sets the deadline for submitting quarterly reports for federal institutions that work through the Electronic Budget system. Autonomous and budgetary institutions are required to report no later than:

• 10 working days before the last day for submitting annual budget financial statements by the founder, manager or main manager of budget funds;
• 5 working days before the last day for submitting quarterly reports by the founder, RBS or GRBS.

But the provisions on monthly financial reporting were abolished. Now, time limits are set by budget fund managers on an individual basis.

Let us remind you that for the submission of financial statements, the services of third-party organizations are not prohibited. An NPO or budgetary institution has the right to enter into an agreement for full accounting services or specifically for the submission of financial statements by an individual entrepreneur or a commercial organization.

Deadline for submitting financial statements in 2019

Annual financial statements must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.

If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99). For example, financial statements for 2021 must be submitted no later than April 1, 2021 inclusive (March 31 is a day off).

In what cases should reporting be submitted electronically?

The legislation establishes that if the number of employees exceeds 100 people, then reports must be prepared and submitted by the entity only in electronic form. The same rule applies to enterprises classified as the largest.

For other subjects, there is the right to choose which form of reporting to use. However, from 2021, financial statements must be provided electronically, with the exception of small businesses.

When submitting reports to the Pension Fund of Russia, the electronic form of reports is required if the number of employees exceeds 25 people. Everyone else independently decides to submit reports to the regulatory authority on paper or electronically.

Information on the average number of employees can be submitted both electronically and on paper. The subject independently makes a decision on this issue. This rule also applies to reporting to the Social Insurance Fund.

Fines 2021

We list the main types of fines for violating reporting deadlines in 2021.

Calendar: submitting reports to the Social Insurance Fund

Let us remind you how to determine the format for providing information. It is necessary to analyze the average number of employees of the company. If the figure is less than 25 people, then registers to the Social Insurance Fund are also submitted on paper. If the indicator is equal to or more than 25 people, then you will have to report exclusively in electronic format. Moreover, electronic reports will have to be signed with an enhanced qualified electronic signature. Here are the deadlines for submitting reports for budget organizations in 2021:

Tax calendar for individual entrepreneurs

Read more about individual entrepreneur taxation. The simplest tax calendar for individual entrepreneurs who do not have employees:

*STS payers who have no income in the reporting period do not pay advance payments in the corresponding period.

**VAT is paid in a special order: 1/3 of the amount for the expired quarter no later than the 25th day of each of the three months following the expired quarter. For example, VAT accrued for payment for the first quarter is paid in equal installments no later than April 25, May 25 and June 25.

***A single simplified declaration is submitted for several taxes at once, provided that during the reporting period there was no movement in accounts and cash and there were no objects of taxation.

Please note: former UTII payers are reporting for the last time for the 4th quarter of 2021. The declaration must be submitted no later than January 20, and tax must be paid no later than January 25, 2021.

Individual entrepreneurs working for PSN do not file a declaration. The tax, in the form of the value of the patent, is paid as follows:

• A patent issued for a period of up to six months must be paid in full no later than its expiration date;
• If the patent validity period is from six months to a year, then one third of its full cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

Entrepreneurs also have a specific payment that is not related to taxes, but is required to be paid. These are insurance contributions for your pension and health insurance.

Contributions are divided into two groups:

• mandatory in a fixed amount, which is the same for all individual entrepreneurs;
• additional, in the amount of 1% of the amount of annual income exceeding 300,000 rubles.

Insurance premiums for yourself in a fixed amount must be transferred no later than December 31 of the current year, and an additional contribution, if any, is transferred no later than July 1 of the next year. That is, individual entrepreneur contributions in the amount of 40,874 rubles must be paid no later than December 31, 2021, and the additional contribution must be paid no later than July 1, 2022. There is no reporting on contributions for yourself.

In addition, individual entrepreneurs who have the corresponding object of taxation have responsibilities for other taxes: land, water, transport, mineral extraction tax, excise taxes. For information about these taxes, see the end of the article.