1C-Reporting for 2021: what to pay attention to

Accounting | 06/24/2019 | 15593 |

Tax reporting is a set of documents of the established form, provided in accordance with existing legislation with a certain frequency to the Federal Tax Service, containing data on the state of obligations and the determined tax base of an individual entrepreneur and any legal entity to the authorities for the calculation and payment of taxes to the state treasury.

Financial statements

Accounting statements allow you to get a complete picture of the state of affairs in the organization in terms of financial and economic condition. In fact, this is a system of indicators that are recorded in special documents and talk about the company’s profits, its debts and losses, the taxes the company pays, and the assets on its balance sheet.

The main accounting documents are the balance sheet

and
income statement
.
In most cases, they are enough to understand what the economic situation of the organization is. In large companies, in addition, it is necessary to have reports on cash flows and their intended use
, as well as
changes in capital
. All information on these documents is regularly sent to the fiscal authorities, some - to the Pension Fund of the Russian Federation, the State Committee and other regulatory authorities. The deadlines for submitting financial statements are determined by law, and violation of them is subject to a fine.

Accounting reporting forms are approved at the state level; errors in them are unacceptable and are punishable by fines. If the error led to an underestimation of tax figures, the fine can reach 40 thousand, and the head of the company in this case will bear administrative responsibility.

Tax reporting

Tax reporting, unlike accounting, contains information about the taxes that the company pays. The forms and timing of these reports depend on the taxation system, the size of the enterprise, the form of ownership and a number of other points.

There are three main taxation systems - general (OSNO), simplified (USN), and the so-called “imputation” (UTII).

1. Simplified system

   used by small companies in which the number of employees is no more than a hundred, income does not exceed 60 million, and the size of fixed assets is less than 100 million. This system is good because it does not require accounting, reporting is simple and consists of making quarterly advance payments and annual filing of returns. The tax is 6 or 15% of income depending on the object of taxation.

2. General system

   noticeably more difficult. Enterprises that operate under OSNO pay VAT, property tax and income tax (companies) or personal income tax (entrepreneurs). Correct calculation of these taxes requires professional knowledge of accounting and extensive practical experience. A qualified accountant who knows the law well can significantly reduce tax payments without breaking the law.

3. A single tax on imputed income

   depends on the company's activities and local legal requirements.

Part of the reporting submitted at the end of the quarter is the RSV 1 form. In it, the company displays information on accrued and paid insurance premiums. This form is submitted to the pension fund and the compulsory health insurance fund no later than the middle of the second month of the quarter following the reporting one. That is, RVS 1 for the first quarter must be submitted by mid-May. Violation of deadlines is punishable by a fine. This fine is small, but such delays attract the attention of the tax authorities and may result in an unscheduled audit. For a long time, the RSV 2 form was submitted by individual entrepreneurs who do not have employees. However, this practice was stopped in 2012, and today the RSV 2 form is not submitted.

Accounting (financial) reporting

By Order of the Ministry of Finance of Russia dated April 19, 2019 No. 61n, changes were made to the forms of financial statements (approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

Some of the amendments came into force in 2021 and were applied starting with reporting for 2021.

The other part of the amendments is related to the changes introduced by Order of the Ministry of Finance of Russia dated November 20, 2018 No. 236n to PBU 18/02 “Accounting for calculations of income tax of organizations” (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). This part of the amendments is effective from reporting for 2020 and concerns the procedure for filling out the statement of financial results. Thus, the composition and name of the indicators revealing the amount of income tax have been clarified:

• “Income tax” (2410) - income tax expense (income);
• “Current income tax” (2411);
• “Deferred income tax” (2412);
• “Tax on profits from transactions, the result of which is not included in the net profit (loss) of the period” (2530).

In addition, the line codes have changed (Appendix No. 4 to Order No. 66n). The total financial result is calculated as the sum of the lines:

• “Net profit (loss)” (2400);
• “The result of the revaluation of non-current assets, not included in the net profit (loss) of the period” (2510);
• “Result from other operations not included in the net profit (loss) of the period” (2520);
• “Tax on profits from transactions, the result of which is not included in the net profit (loss) of the period” (2530).

Annual financial statements for 2021 must be submitted only in electronic form. Now there are no exceptions for small businesses (Part 5 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ). Annual financial statements and the auditor's report on them are presented in the formats approved. by order of the Federal Tax Service of Russia dated November 13, 2019 No. ММВ-7-1/ [email protected]

Federal Law No. 172-FZ dated 06/08/2020 (hereinafter referred to as Law No. 172-FZ) exempts a number of organizations from the obligation to pay certain taxes (advance payments for taxes) for the second quarter of 2021, including corporate income tax and taxes paid under the simplified tax system and UTII.

For information about which transactions to write off taxes accrued for the second quarter, see the material “1C: Accounting 8” (rev. 3.0): which transactions to write off taxes accrued for the second quarter.

In “1C:Enterprise 8”, when automatically filling out the financial results report, the correspondence of accounts 68 and 99 is analyzed. Amount of transactions:

Debit 99 Credit 68

— is included in the “Profit Tax” indicator (line codes 2410 and 2411) with a negative sign, the calculated tax amounts reduce net profit;

Debit 68 Credit 99

- is included in the “Other” indicator (line code 2460) with a positive sign, since tax exemption amounts increase net profit.

1C:ITS

For more information on the preparation of accounting (financial) statements, see the “Legislative Consultations” section.

Tax reporting forms

Tax reporting is documents from which you can understand how much and what taxes have been accrued and paid. There are two main forms of reporting - tax return and advance payment calculation.

• Tax return

  - this is actually a statement in which the payer talks about his income and its sources, about the expenses made during the tax period, about the tax benefits he has, about the objects of taxation and about everything else on the basis of which the tax is calculated. Tax returns are submitted for VAT, income tax, and property tax.

• Advance payment calculation

  is much like a declaration. It contains similar information for the reporting period, usually a quarter. This information serves as the basis for calculating payments that will be paid in advance.

In addition to the two main documents, you must also submit Form 6-NDFL to the tax office, which contains data on income, benefits and tax deductions, as well as amounts intended to be paid as income tax. This document must take into account everyone to whom the company’s work brought income.

Article 80 of the Tax Code of the Russian Federation. Tax return, calculations (current version)

1. A tax return is a written statement or statement of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, about income received and expenses incurred, about sources of income, about tax base, tax benefits, the calculated amount of tax and (or) other data serving as the basis for the calculation and payment of tax.

A tax return is submitted by each taxpayer for each tax payable by that taxpayer, unless otherwise provided by the legislation on taxes and fees.

The calculation of the advance payment is a written statement or application of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) about other data serving as the basis for calculating and paying the advance payment. The calculation of the advance payment is presented in the cases provided for by this Code in relation to a specific tax.

The calculation of the fee is a written statement or statement of the fee payer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) about other data serving as the basis for calculating and paying the fee, unless otherwise provided by this Code. The calculation of the fee is presented in the cases provided for in part two of this Code in relation to each fee.

The tax agent submits to the tax authorities the calculations provided for in Part Two of this Code. These calculations are presented in the manner established by part two of this Code in relation to a specific tax.

The calculation of the amounts of personal income tax calculated and withheld by the tax agent is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of income accrued and paid to them, provided tax deductions, calculated and withheld tax amounts, as well as other data serving as the basis for calculating tax.

The calculation of insurance premiums is a written statement or statement of the payer of insurance premiums, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the object of taxation of insurance premiums, about the basis for calculating insurance premiums, about the calculated amount of insurance premiums and other data serving as the basis for the calculation and payment of insurance premiums, unless otherwise provided by this Code. Calculation of insurance premiums is presented in cases provided for in Chapter 34 of this Code.

2. Tax returns (calculations) for those taxes for which taxpayers are exempt from the obligation to pay them in connection with the application of special tax regimes, in relation to activities the implementation of which entails the application of special tax regimes, or property used, are not subject to submission to the tax authorities. to carry out such activities.

A person recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization’s cash desk), and who does not have objects of taxation for these taxes, represents a single (simplified) tax assessment for these taxes. declaration.

The form of a single (simplified) tax return and the procedure for filling it out are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.

A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year.

3. The tax return (calculation) is submitted to the tax authority at the place of registration of the taxpayer (fee payer, insurance premium payer, tax agent) in the established form on paper or in the established formats in electronic form, along with documents that, in accordance with this Code, must attached to the tax return (calculation). Taxpayers and payers of insurance premiums have the right to submit documents that, in accordance with this Code, must be attached to the tax return (calculation), in electronic form.

Tax returns (calculations) are submitted to the tax authority at the place of registration of the taxpayer (tax payer, insurance premium payer, tax agent) in established formats in electronic form via telecommunication channels through an electronic document management operator that is a Russian organization and meets the requirements approved by the federal executive body authorities authorized to exercise control and supervision functions in the field of taxes and fees, unless a different procedure for presenting information classified as state secret is provided for by the legislation of the Russian Federation, for the following categories of taxpayers (payers of insurance premiums):

taxpayers (payers of insurance contributions) whose average number of employees for the previous calendar year exceeds 100 people;

newly created (including during reorganization) organizations whose number of employees exceeds 100 people;

taxpayers (payers of insurance premiums) not specified in paragraphs three and four of this paragraph, for whom such an obligation is provided for by part two of this Code in relation to a specific tax (insurance premiums).

Information on the average number of employees is submitted to the tax authorities by payers of insurance premiums who make payments and other remunerations to individuals as part of the calculation of insurance premiums.

Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit all tax returns (calculations) that they are required to submit in accordance with this Code to the tax authority at the place of registration as the largest taxpayers in established formats in electronic form, if a different procedure for presenting information classified as state secret is not provided for by the legislation of the Russian Federation.

Tax declaration (calculation) forms are provided by tax authorities free of charge.

4. A tax return (calculation) can be submitted by a taxpayer (fee payer, insurance premium payer, tax agent) to the tax authority personally or through a representative, sent by mail with a description of the attachment, transmitted electronically via telecommunication channels or through personal taxpayer's office.

The tax authority does not have the right to refuse to accept a tax return (calculation) submitted by a taxpayer (fee payer, insurance premium payer, tax agent) in the established form (established format), unless otherwise provided by this Code, and is obliged to indicate at the request of the taxpayer (fee payer) , payer of insurance premiums, tax agent) on a copy of the tax return (copy of the calculation) a mark of acceptance and the date of its receipt upon receipt of the tax return (calculation) on paper (including through the multifunctional center for the provision of state and municipal services) or transfer to the taxpayer ( tax payer, insurance premium payer, tax agent) receipt in electronic form - upon receipt of a tax return (calculation) via telecommunication channels or through the taxpayer’s personal account.

When sending a tax return (calculation) by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment. When transmitting a tax return (calculation) via telecommunication channels or through the taxpayer’s personal account, the day of its submission is considered the date of its dispatch.

The paragraph is no longer valid. — Federal Law of July 27, 2010 N 229-FZ.

A tax return for personal income tax on paper can also be submitted by an individual to the tax authority through a multifunctional center for the provision of state and municipal services, which, when accepting a tax return, is obliged to put, at the request of the taxpayer, a mark of acceptance and the date of its acceptance on a copy of the tax return .

The day of submission of a tax return for personal income tax to the tax authority through a multifunctional center for the provision of state and municipal services is considered to be the day of its acceptance by the multifunctional center for the provision of state and municipal services.

5. The tax return (calculation) is submitted indicating the taxpayer identification number, unless otherwise provided by this Code.

The taxpayer (tax payer, insurance premium payer, tax agent) or his representative signs the tax return (calculation), confirming the accuracy and completeness of the information specified in the tax return (calculation).

If the accuracy and completeness of the information specified in the tax return (calculation), including using an enhanced qualified electronic signature when submitting a tax return (calculation) in electronic form, is confirmed by an authorized representative of the taxpayer (fee payer, insurance premium payer, tax agent), the tax return (calculation) indicates the basis of the representative office (the name of the document confirming the authority to sign the tax return (calculation). At the same time, a copy of the document confirming the authority of the representative to sign the tax return (calculation) is attached to the tax return (calculation).

When submitting a tax return (calculation) in electronic form, a copy of the document confirming the authority of the representative to sign the tax return (calculation) can be submitted in electronic form via telecommunication channels.

6. The tax return (calculation) is submitted within the time limits established by the legislation on taxes and fees.

7. The forms and procedure for filling out forms of tax returns (calculations), as well as the formats and procedure for submitting tax returns (calculations) and documents attached to them in accordance with this Code in electronic form are approved by the federal executive body authorized for control and supervision in the region taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.

The paragraph is no longer valid. — Federal Law of July 27, 2010 N 229-FZ.

The federal executive body authorized for control and supervision in the field of taxes, fees, insurance premiums does not have the right to include in the tax return (calculation) form, and tax authorities do not have the right to require taxpayers (payers of fees, payers of insurance premiums, tax agents) to include in the tax return (calculation) of information not related to the calculation and (or) payment of taxes, fees, insurance contributions, with the exception of:

1) type of document: primary (corrective);

2) name of the tax authority;

3) location of the organization (its separate division) or place of residence of an individual;

4) last name, first name, patronymic of an individual or full name of the organization (its separate division);

5) contact telephone number of the taxpayer, payer of insurance premiums;

6) information to be included in the tax return in accordance with Chapters 21, 23, 30 of this Code;

7) information on the average number of employees to be included in the calculation of insurance premiums.

8. Lost force on January 1, 2011. — Federal Law of November 27, 2010 N 306-FZ.

9. The specifics of submitting tax returns when implementing production sharing agreements are determined by Chapter 26.4 of this Code.

10. The specifics of fulfilling the obligation to submit tax returns by paying a declaration payment are determined by the federal law on the simplified procedure for declaring income by individuals.

11. The specifics of submitting a tax return for a consolidated group of taxpayers to the tax authority are determined by Chapter 25 of this Code.

12. The rules provided for by this article also apply to other persons who are entrusted with the obligation to submit a tax return (calculation) in accordance with part two of this Code.

When are tax returns due?

The deadlines for submitting tax reports are strictly regulated. Violation of them is subject to various sanctions: from fines and penalties to administrative punishment. Different types of taxes are paid at different times, but certain limits can be distinguished.

So, according to UTII, declarations must be submitted every quarter, and before the 20th day of the month that follows the reporting quarter. Those who work under the simplified system submit advance payments once a quarter and a tax return annually. Companies and organizations must submit it before the end of March, but individual entrepreneurs have more time - their deadline ends on April 30.

The general taxation system requires an annual income tax report, for which a return is filed for each quarter (by the 28th of the following month) and at the end of the year (by March 28). In addition, it is necessary to submit a VAT report (also quarterly) and a property tax return once a year. It must fall into the hands of the tax inspector no later than March 30.

LLC reporting in 2021

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The reporting documentation, which is required to be submitted to the regulatory authorities of a legal entity, can be divided into 5 groups:

1. Reporting according to the selected tax regime.
2. Reporting for employees (mandatory, since in any organization there is at least one worker - a manager).
3. Financial statements.
4. Reporting on other taxes.
5. Statistical reporting (to Rosstat).

Note: in addition to submitting reports, cash transactions are kept track of, and LLCs using the simplified tax system keep records of income/expenses in KUDiR.

If you don’t want to sort through a bunch of reporting and waste time going to the tax office, you can use this online service, which has a free trial period.

Reporting according to the applicable taxation system

It is submitted to the Federal Tax Service inspection at the place of registration of the legal entity (a separate division of the legal entity / at the place of actual conduct of UTII activities).

When combining different taxation systems, reporting should be submitted separately for each tax regime applied.

Reporting for employees

Reporting documentation for employees can be divided into 3 categories depending on the authority to which such reporting is submitted: the Federal Tax Service, the Social Insurance Fund and the Pension Fund.

Financial statements

All companies are required to annually submit accounting reports to the Federal Tax Service at the place of registration, regardless of the tax regime used and the number of hired personnel.

Accounting reports are submitted at the end of the calendar year no later than March 31 of the year following the reporting year.

The number of forms submitted depends on the category of the organization.

Small enterprises (staff - up to 100 people, revenue up to 800 million rubles per year) rent out:

• balance sheet (form 1);
• statement of financial results (form 2).

Note: such reporting can be presented in both standard and simplified forms.

All other organizations (medium, large, largest taxpayers) additionally represent:

• statement of changes in capital (form 3);
• cash flow statement (form 4);
• report on the intended use of funds (form 6);
• explanations to the financial statements in text or tabular form.

Reporting on other types of taxes

Some enterprises, by type of activity, are subject to additional taxation and, accordingly, must report to the Federal Tax Service on the following taxes and fees:

Statistical reporting

All companies are required to submit to Rosstat a copy of their annual financial statements (including a statement of financial results and other appendices, if any) no later than three months from the end of the reporting year.

Firms belonging to the category of small enterprises that came under selective observation, as well as companies belonging to the sector of medium, large and largest businesses, must submit statistical reporting in forms approved by Rosstat.

Statistical authorities are obliged to inform companies about the need to submit reports by sending out relevant notifications. You can check which statistical reports an organization must submit yourself on the website: statreg.gks.ru

If a company must report to Rosstat, the following information will be displayed on the website:

• a list of reports to be submitted;
• deadlines for their submission;
• instructions for filling out reporting documentation.

All small enterprises also submit reports to Rosstat as part of continuous monitoring, which is carried out once every 5 years. The next total audit will take place in 2021; accordingly, all small business representatives will have to report to the statistical authorities in 2021.

Read in more detail: All LLC reporting

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Discussion: 4 comments

1. Vasily Alekseev:
   02/16/2018 at 09:30

   Helpful information. Thank you, but Rosstat employees need to familiarize themselves with it.

   Answer

2. Nikolay:

   12/25/2019 at 06:12

   What about Rosprirodnadzor reporting? To whom should I submit which reports and in what time frame?

   Answer

3. Nikolay:

   02/06/2020 at 13:55

   6-NDFL and 2-NDFL for 2021 must be submitted by March 2, 2021. And not until 04/01/20 as indicated in your article. Federal Law of September 29, 2019 N 325-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”

   Answer

4. egrul:

   06/02/2020 at 09:47

   Yes, now it’s easy to submit reports using an electronic digital signature for reporting. Just be sure to specify this when ordering a signature! Because without a special certificate for the father. nothing will come of it. Costs 3500-5000 on average. There are even signatures with which you can report directly from 1C (and not necessarily licensed))). If anyone needs help, ask. I’ll be happy to help, there’s a nickname in the cart...

   Answer

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How can I submit reports?

You can submit your tax returns yourself, send them by mail, send them by email, or have a representative submit them to you. In some cases, the method of delivery is established by law. However, the main thing in filing reports is to do it on time, as well as to prepare tax documents correctly.

Errors in tax reporting are common and costly for both organizations and entrepreneurs. So, if due to an error the amount of tax was reduced, both the company and the accountant face serious fines, which can reach 20% of the underpaid tax. In all other cases, it is not so much the mistakes that are scary as the violation of deadlines for filing declarations, which, again, leads to fines and penalties.

By law, the tax office may refuse to accept returns if they are submitted in the wrong format. In practice, this leads to the fact that documents may not be accepted without a stamp, with a facsimile signature instead of a regular one, or in paper format, if the law requires reporting to be submitted electronically.

All these mistakes, blots and omissions lead to financial losses and force entrepreneurs to waste time and nerves. If you have the opportunity, it is much more profitable to entrust the submission of reports to professionals who do not make mistakes, and who are liable to you in rubles for violation of deadlines.

Legal Company Business Consulting LLC will be happy to answer all your questions about accounting outsourcing with the help of an online consultant, as well as by calling the phone numbers listed on the website.