Reporting in 2021
From January 1, 2021, it is necessary to take into account some changes in the composition and deadlines for submitting reports. For example, before March 1, 2018, employers must submit to the Pension Fund for the first time a new annual report on the length of service of employees using the SZV-STAZH form. In order not to be mistaken about when and what report to submit, we offer our readers an accountant’s calendar for 2021 with deadlines for submitting main reports. If you miss the deadline, regulatory authorities may impose a fine. And for failure to submit individual reports, even block the current account.
Below we provide tables with deadlines for submitting main reports in 2018 (calendar). Also see 2021 Production Calendar.
Deadlines for submitting basic reports to the Federal Tax Service in 2018
| Report type | Period | Due dates |
| Certificates 2-NDFL | For 2021 (if it is impossible to withhold personal income tax from income) | No later than 03/01/2018 |
| For 2021 (for all income paid) | No later than 04/02/2018 | |
| Calculation of 6-NDFL | For 2021 | No later than 04/02/2018 |
| First quarter of 2021 | No later than 05/03/2018 | |
| For the first half of 2021 | No later than July 31, 2018 | |
| For 9 months of 2021 | No later than 10/31/2018 | |
| Calculation of insurance premiums | For 2021 | No later than 01/30/2018 |
| For the first quarter of 2021 | No later than 05/03/2018 | |
| For the first half of 2021 | No later than July 30, 2018 | |
| For 9 months of 2021 | No later than 10/30/2018 | |
| Income tax return (for quarterly reporting) | For 2021 | No later than March 28, 2018 |
| For the first quarter of 2021 | No later than 04/28/2018 | |
| For January – February 2021 | No later than March 28, 2018 | |
| For January – March 2021 | No later than 04/28/2018 | |
| For January – April 2021 | No later than 05/28/2018 | |
| For January – May 2021 | No later than June 28, 2018 | |
| For January – June 2021 | No later than July 30, 2018 | |
| For January – July 2021 | No later than 08/28/2018 | |
| For January – August 2021 | No later than September 28, 2018 | |
| For January – September 2021 | No later than October 29, 2018 | |
| For January – October 2021 | No later than November 29, 2018 | |
| For January – November 2021 | No later than December 28, 2018 | |
| VAT declaration | For the fourth quarter of 2021 | No later than 01/25/2018 |
| For the first quarter of 2021 | No later than 04/25/2018 | |
| For the second quarter of 2021 | No later than July 25, 2018 | |
| For the third quarter of 2021 | No later than October 25, 2018 | |
| Journal of received and issued invoices | For the fourth quarter of 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the second quarter of 2021 | No later than July 20, 2018 | |
| For the third quarter of 2021 | No later than October 22, 2018 | |
| Tax declaration under the simplified tax system | For 2021 (represented by organizations) | No later than 04/02/2018 |
| For 2021 (represented by individual entrepreneurs) | No later than 05/03/2018 | |
| Declaration on UTII | For the fourth quarter of 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the second quarter of 2021 | No later than July 20, 2018 | |
| For the third quarter of 2021 | No later than October 22, 2018 | |
| Declaration on Unified Agricultural Tax | For 2021 | No later than 04/02/2018 |
| Declaration on property tax of organizations | For 2021 | No later than March 30, 2018 |
| Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2021 | No later than 05/03/2018 |
| For the first half of 2021 | No later than July 30, 2018 | |
| For 9 months of 2021 | No later than 10/30/2018 | |
| Transport tax declaration (submitted only by organizations) | For 2021 | No later than 02/01/2018 |
| Land tax declaration (submitted only by organizations) | For 2021 | No later than 02/01/2018 |
| Single simplified declaration | For 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the first half of 2021 | No later than July 20, 2018 | |
| For 9 months of 2021 | No later than October 22, 2018 | |
| Declaration in form 3-NDFL (submit only individual entrepreneurs) | For 2021 | No later than 05/03/2018 |
For LLCs with and without employees
| date | Reporting form and payments | Tax regimes | Where to submit reports | Penalties | |||
| simplified tax system | BASIC | UTII | Unified agricultural tax | ||||
| October 15, 2018 | Pay insurance premiums for September 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| Submit the SZV-M report for September 2021 | * | * | * | * | Pension Fund | 500 per employee | |
| Pay an advance payment for personal income tax for July-September 2021 based on a tax notice | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay additional contributions to the funded pension to the Pension Fund for September 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |
| October 22, 2018 | Submit the 4-FSS report for 9 months of 2021 (on paper) | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| Submit your UTII declaration for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Provide a report on the use of insurance premiums to finance preventive measures in the Social Insurance Fund for the 3rd quarter of 2018 | * | * | * | * | FSS | 1000 or 5% for each month of delay | |
| Provide form DSV-3 to the Pension Fund for the 3rd quarter of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |
| October 25, 2018 | Submit your VAT return for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| Pay UTII tax for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Payment of advance payment under the simplified tax system for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay VAT for the 3rd quarter of 2021 (OSNO companies and tax agents can split the quarterly payment into three parts and pay them during the quarter by the 25th of each month) | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Submit the 4-FSS report for 9 months of 2021 (electronically) | * | * | * | * | FSS | 1000 or 5% for each month of delay | |
| October 29, 2018 | Providing a declaration (tax calculation) for income tax for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| Pay an advance payment of income tax based on the results of the reporting period for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay the first monthly advance payment of income tax in the 4th quarter of 2021 (for companies that pay advances monthly during the quarter) | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| October 30, 2018 | Submit calculations for insurance premiums for 9 months of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| October 31, 2018 | Submit the 6-NDFL report for 9 months of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
Deadlines for submitting reports to the Pension Fund in 2018
The following table shows the deadlines for submitting reports to the Pension Fund in 2018.
| Report type | Period | Deadline |
| Information about insured persons in the Pension Fund (SZV-M) | For December 2021 | No later than 01/15/2018 |
| For January 2021 | No later than 02/15/2018 | |
| For February 2021 | No later than March 15, 2018 | |
| For March 2021 | No later than 04/16/2018 | |
| For April 2021 | No later than 05/15/2018 | |
| For May 2021 | No later than June 15, 2018 | |
| For June 2021 | No later than July 16, 2018 | |
| For July 2021 | No later than 08/15/2018 | |
| For August 2021 | No later than September 17, 2018 | |
| For September 2018 | No later than 10/15/2018 | |
| For October 2021 | No later than 11/15/2018 | |
| For November 2021 | No later than 12/17/2018 | |
| Information about the insurance experience of the insured persons (SZV-STAZH) | For 2021 | No later than 03/01/2018 |
| Information on the policyholder transferred to the Pension Fund for maintaining individual (personalized) records (EFV-1) | For 2021 | No later than 03/01/2018 |
Changes for 2021
Big changes for employees. A new ESSS calculation has appeared that replaces RSV-1 and partially 4-FSS.
There are no changes to the deadlines for paying taxes and filing returns.
| Where to submit | What kind of reporting? | Submission deadline |
| Inspectorate of the Federal Tax Service | Unified Social Insurance Tax (USSS) (except for FSS contributions for injuries) | Quarterly no later than the 30th day of the following month: Q1. — May 2, 2021; II quarter — July 31, 2021; III quarter — October 30, 2017; IV quarter — January 30, 2021 |
| Pension Fund | SZV-M | Monthly, within 15 days after the end of the month |
| Pension Fund | Insurance experience report | Every year no later than March 1 of the following year |
| FSS | (FSS NS and PZ) Calculation of contributions for injuries | Quarterly: on paper - no later than the 20th day of the next month, electronically - no later than the 25th day of the next month |
Deadlines for submitting reports to the Social Insurance Fund in 2018
The deadline for submitting 4-FSS in 2021 depends on the method of submitting the calculation (on paper or electronically). Here is a table with deadlines for submitting reports to the Social Insurance Fund in 2021:
| Reporting type | Period | Deadline |
| Calculation of 4-FSS on paper | For 2021 | No later than 01/22/2018 |
| For the 1st quarter of 2021 | No later than 04/20/2018 | |
| For the 1st half of 2021 | No later than July 20, 2018 | |
| For 9 months of 2021 | No later than October 22, 2018 | |
| Calculation of 4-FSS in electronic form | For 2021 | No later than 01/25/2018 |
| For the 1st quarter of 2021 | No later than 04/25/2018 | |
| For the 1st half of 2021 | No later than July 25, 2018 | |
| For 9 months of 2021 | No later than October 25, 2018 |
Employers must also confirm their main activity for 2021. This must be done no later than April 16, 2018.
Tax calendar 2021 for individual entrepreneurs.
Dear Yana! As we assume, quite a lot of changes are expected in 2021 regarding the activities of individual entrepreneurs.
Let's start with the fact that for so many, the painful situation with entering online cash registers makes it mandatory for all individual entrepreneurs, if they provide any services or sell something, to have this device.
From July 1, 2021, even individual entrepreneurs working on UTII or a patent are given the obligation to purchase and conduct payments using online cash registers.
There are also hopeful moments.
There is a bill in the Duma that would introduce the following options for individual entrepreneurs operating on a simplified taxation system:
3% – when choosing “income” as the object; 8% – when choosing “income minus expenses” as an object.
Please note: such tax rates are proposed to be introduced only to those entrepreneurs who work “for themselves” without hired employees.
The next indicator is the maximum income of an individual entrepreneur. It amounts to a maximum of 150 million rubles.
By the way, this amount will presumably be valid until 2020.
For fixed contributions to compulsory pension and health insurance, the “link” goes to the minimum wage.
As of January 1, 2021, this value was 7,500 rubles. In this regard, you need to pay by the end of this year under the most minimal conditions (income up to 300,000 rubles):
7500*26%*12= 23400 rubles – pension contribution; 7500*5.1%*12= 4590 rubles – compulsory medical insurance. Total for 2021, subject to the absence of employees and minimum profit: RUB 27,990.
From July 1, 2017, the minimum wage became 7,800 rubles. If it does not change as of 01/01/2018, then you will need to pay under the minimum conditions:
24,336 rubles – pension insurance; 4773.6 rubles – compulsory medical insurance. The option of “unlinking” the minimum wage when calculating the unified social insurance fee is being considered. It is intended to be replaced by a certain value of a variable nature, which will be separately approved by the Government of the Russian Federation. Now the concept of minimum wage appears in Article 430 of the Tax Code of the Russian Federation.
Individual entrepreneurs working on UTII (single tax on imputed income) can “sleep peacefully” in 2021. For now, in those regions where this system operates, it will not be abolished.
From July 1, 2021, strict reporting forms (SRB) should completely disappear. All documents must be exclusively in electronic form.
It is proposed to establish a tax deduction of up to 18,000 rubles for individual entrepreneurs working on UTII and PSN (patent), which is introduced in order to minimize the cost of purchasing cash register equipment.
In 2021, types of economic activities are selected using the new OKVD-2, which was finally introduced in 2021.
Perhaps this is the most interesting thing that awaits entrepreneurs in 2021. However, these are just assumptions, since reality may differ sharply from the forecast. Something like this….
Accounting statements 2021
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).
March 31, 2021 is Saturday. Therefore, organizations (regardless of the applied taxation regime) must submit financial statements for 2017 to the Federal Tax Service and statistical authorities no later than 04/02/2018.
Reporting: fines
The table below lists the penalties for late submission of reports in 2021.
| Reporting | Fine/Sanction |
| Tax returns | For the tax period for any tax - 5% of the tax not paid on time, subject to payment according to the declaration, for each full or partial month of delay. The maximum fine is 30% of the tax not paid on time, the minimum is 1,000 rubles. (Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033). Income tax declaration for the reporting period or calculation of advance payments for property tax – 200 rubles. (Clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692). |
| Help 2-NDFL | 200 rub. for each certificate submitted late (clause 1 of Article 126 of the Tax Code of the Russian Federation). |
| Calculation of 6-NDFL | 1,000 rub. for each full or partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). |
| Calculation of insurance premiums | 5% of unpaid contributions due for payment for the last three months, for each full or partial month of delay. The maximum fine is 30% of contributions not paid on time, the minimum is 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273 (clause 1), Federal Tax Service dated December 30, 2016 No. PA-4-11/25567). |
| SZV-M | 500 rub. for each insured person, information about which must be reflected in the late form (Article 17 of Law No. 27-FZ). |
| SZV-STAZH | 500 rub. for each insured person, information about which must be reflected in the late form (Article 17 of Law No. 27-FZ). |
| 4-FSS | 5% of the amount of injury contributions accrued for payment on a late payment for the last three months, for each full or partial month of delay. The maximum fine is 30% of the calculated amount of contributions, the minimum is 1,000 rubles. (Clause 1, Article 26.30 of Law No. 125-FZ). |
| Financial statements | For failure to submit to the Federal Tax Service – 200 rubles. for each unsubmitted form that is included in the reporting (clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated November 21, 2012 No. AS-4-2/19575). For failure to submit to the statistics body – from 3,000 to 5,000 rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation, Letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI). |
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