Reporting for the 1st quarter of 2021: which reports to submit and where
Taxpayers submit reports for the 1st quarter of 2021 to various regulatory authorities:
- for tax authorities - tax returns (VAT, income tax, etc.) and reporting on personal income tax and contributions (6-NDFL, ERSV);
- in the Social Insurance Fund - a report in Form 4-FSS, a report on the use of contributions “for injuries”;
- to the Pension Fund of Russia - monthly reports SZV-M;
- to other government agencies (statistical reports to statistical bodies, reporting to Rosprirodnadzor, etc.).
This publication will help you figure out how to find out what kind of reporting the statistical authorities expect from you.
Each taxpayer has their own set of reports for the 1st quarter of 2021. It depends on the taxation system used, the objects of taxation for certain taxes, as well as on the availability of payments to individuals.
What reports for the 1st quarter of 2021 need to be submitted? For your convenience, we have collected information on the deadlines for submitting reports for the 1st quarter of 2020 and the report forms for the 1st quarter of 2021 in tables.
Deadlines for submitting reports for the 3rd quarter of 2020 in the table
We invite you to familiarize yourself with the extended table of reports - it not only lists the reporting forms, but also contains information:
- on the deadlines for submitting reports for the 3rd quarter of 2021;
- legal acts that approved the reporting forms;
- recipients of submission of declarations and reports (PFR, Social Insurance Fund, Federal Tax Service).
ATTENTION! A new report has appeared in the FSS. For the first time, it must be submitted within 9 months of 2021. What kind of report this is and who submits it, we described here.
As can be seen from the table above, companies have to submit the largest number of reports based on the results of the 3rd quarter to OSNO, while special regime officers have the minimum set. The largest part of reports falls on the period from October 15 to November 2 (since October 31 is a day off). These two weeks will require the utmost concentration of effort from accountants (to prepare reports) and attention (to submit them on time).
Important! ConsultantPlus warns: In 2020, a special procedure applies. The reporting deadlines established by law for March-May 2021 have been extended by three months. Find out what kind of reporting, taking into account the transfer, falls into the 3rd quarter, in K+. Get trial access for free.
The first quarterly reports of entrepreneurs in 2020
To understand what reports the first quarterly reporting of an individual entrepreneur for 2021 consists of, determine which group you, as an entrepreneur, belong to:
- group 1 - individual entrepreneur on OSNO without employees;
- group 2 - individual entrepreneur on OSNO with employees;
- group 3 - individual entrepreneur on a special regime (except for UTII) without employees;
- group 4 - individual entrepreneur on a special regime (except for UTII) with employees;
- group 5 - individual entrepreneur on UTII without employees;
- group 6 - individual entrepreneur on UTII with employees.
This grouping is due to the fact that of all special regime officers, only individual entrepreneurs need to report quarterly on UTII. And individual entrepreneurs submit a VAT return from all tax reports to OSNO. The presence of employees, regardless of the regime applied, requires reporting on insurance contributions and personal income tax.
From the table below, find out about the reporting composition of each group of individual entrepreneurs for the 1st quarter of 2021:
NOTE! Due to the introduction of a non-working days regime from March 30 to April 30, 2021, the deadlines for submitting reports (except for VAT and DAM returns) falling in March-May 2021 have been extended by three months. The deadlines for submitting VAT, calculating insurance premiums and 4-FSS have been postponed to 05/15/2020 (see Government Resolution No. 409 dated 04/02/2020). According to the reporting to the Pension Fund of Russia, there has been no information about the postponement yet. The full table of deadlines for submitting reports, taking into account postponements, is here.
List of reports in the 3rd quarter of 2021
We recommend creating a personal accountant calendar for the 3rd quarter of 2021, the deadlines for submitting reports in which will correspond to the chosen taxation system and legal form, taking into account the presence (absence) of employees.
Take into account not only federal tax reports, but also regional ones, in particular, for land, transport and property taxes, and trade taxes (currently introduced only in the capital). The table of reporting deadlines, 3rd quarter 2021 will help you find out which forms to submit and how to fill them out: it shows the main quarterly reports (for the 2nd quarter).
| Report name | Who rents | Where to take it | Deadline (by what date must it be submitted) | Useful materials |
| Unified (simplified) tax return | All organizations and individual entrepreneurs that have had no business transactions and no movement of money through accounts since the beginning of the year | Federal Tax Service | Until July 20, 2020 | Single (simplified) declaration: features of filling out |
| Declaration on UTII | Everyone who pays imputed tax | Federal Tax Service | Until July 20, 2020 | Tax return for UTII Sample zero declaration on UTII for individual entrepreneurs |
| 4-FSS | All organizations and individual entrepreneurs that are insurers of insurance premiums for injuries | FSS | Until July 20, 2020 (on paper) Until July 27, 2020 (electronic) | Sample of filling out form 4-FSS |
| VAT declaration | Everyone who pays VAT | Federal Tax Service | Until July 27, 2020 | VAT declaration: instructions for filling out You might be interested in:
|
| 6-NDFL | Tax agents for personal income tax | Federal Tax Service | Until July 31, 2020 | How to fill out the updated form 6-NDFL. Complete Guide Main violations in form 6-NDFL. Table from the Federal Tax Service of Russia |
| Calculation of insurance premiums (DAM) | Everyone who pays insurance premiums | Federal Tax Service | Until July 30, 2020 | Sample of filling out the RSV form |
| Report on form DSV-3 | Policyholders (employers) | Pension Fund | Until July 20, 2020 | How to fill out the DSV-3 form |
Please note that the 3Q 2021 accounting reports are also monthly reports. Organizations, and in some cases individual entrepreneurs, are required to regularly report:
- according to mineral extraction tax;
- on indirect taxes;
- on excise taxes;
- for income tax (declaration or calculation).
If the business entity is an employer, it is also necessary to submit monthly forms SZV-M and SZV-TD to the Pension Fund for all subordinates.
Company reporting on OSNO: table with tips on deadlines and types
The table shows reports for the first quarter of 2021 for companies using OSNO:
| Report | Submit no later than | Additional Information |
| VAT declaration | 15.05.2020 (rescheduled from 04/27/2020) | Find out about VAT return codes here. How to fill out the report, see the link |
| Income tax return |
07/28/2020 (postponed from 04/28/2020)
for January - 02/28/2020; for February - 06/29/2020 (postponed from March 28); for March - 07/28/2020 (rescheduled from 04/28/2020) | The materials in our section will help you understand the nuances of income tax reporting. |
| 6-NDFL | 31.07.2020 (rescheduled from 04/30/2020) | Find out the details of filling out report lines from the materials in our section. |
| Unified calculation of insurance premiums | 15.05.2020 (rescheduled from 04/30/2020) | Download the calculation form from this material |
| 4-FSS | 15.05.2020 (transfer from 04/20/2020 (paper report) and 04/27/2020 (electronic)) | For video instructions on filling out 4-FSS, see the link |
| Report on the use of insurance contributions for compulsory social insurance against accidents and industrial diseases, for financial support of preventive measures to reduce injuries and industrial diseases | Simultaneously with form 4-FSS | The recommended report form is given in Appendix No. 1 to the letter of the Federal Insurance Service of the Russian Federation dated February 20, 2017 No. 02-09-11/16-05-3685 |
If there are objects of taxation for property tax, reporting for the 1st quarter is not required. A declaration on it is submitted once a year following the results of the tax period. Declarations on transport and land taxes from the reporting period of 2021 are not submitted.
Composition of quarterly reporting on the general taxation system (organizations and individual entrepreneurs)
If an organization or individual entrepreneur uses a general taxation system, then they keep detailed records and submit many reports. Simplified systems eliminate some reporting and add declarations specific to each benefit regime. Report submission deadlines also vary. Therefore, it is advisable to familiarize yourself in advance with the list of required reports and the deadlines for their submission.
For each quarter of 2021, the list of reports that must be submitted to organizations and entrepreneurs looks like this:
- declaration on corporate income tax on the basis of Article 285 of the Tax Code of the Russian Federation - until April 28, until July 28, until October 28. Submitted to the territorial body of the Federal Tax Service;
- VAT declaration based on Article 174 of the Tax Code of the Russian Federation - until April 25, July 25, October 25. Submitted to the territorial body of the Federal Tax Service;
- calculation of the advance payment for property tax on the basis of Article 383 of the Tax Code of the Russian Federation - until May 2 (shift due to holidays), until July 31, until October 31. Submitted to the territorial body of the Federal Tax Service;
- calculation of insurance premiums (form RSV) was introduced on January 1, 2020 and combined two calculations - 4-FSS and RSV-1. Must be submitted quarterly—by May 2, July 31, and October 30. Submitted to the territorial body of the Federal Tax Service of Russia;
- Calculation of contributions to the Social Insurance Fund (form No. 4-FSS) from January 1, 2021 includes only contributions for accident insurance. Must be submitted by April 25, July 25, October 25 electronically and by the 20th of the corresponding month on paper. Calculations are accepted, as before, by the territorial bodies of the Social Insurance Fund of Russia;
- calculation according to form 6-NDFL based on Article 230 of the Tax Code of the Russian Federation. The procedure for filling out and submitting, the format for presenting this calculation in electronic form was approved by order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] Must be submitted quarterly - April 30, July 31, October 31. Submitted by all tax agents to the territorial bodies of the Federal Tax Service of Russia.
An individual entrepreneur has a significantly smaller volume of quarterly reports than a legal entity. Let's take a closer look at the responsibilities of individual entrepreneurs and organizations separately.
Companies and individual entrepreneurs in special regimes: do they need quarterly reporting?
A significant number of special regime employees report on the tax associated with the use of the special regime (USN, Unified Agricultural Tax) once at the end of the year. For such companies, the composition of the first quarterly reporting depends only on the presence of employees on their staff (ERSV, 6-NDFL, SZV-M, 4-FSS). The picture for the reporting of companies and individual entrepreneurs combining special regimes is somewhat different. For example, if you combine the simplified tax system with UTII, you need to report on the results of the 1st quarter of 2021 using UTII, and you will submit a simplified declaration only at the end of the year.
This publication will tell you about the conditions for combining the simplified tax system with UTII.
If you combine the simplified form with PSN, you do not need to submit quarterly reports. This is explained by the frequency of reporting: according to the simplified tax system, you are required to submit a declaration once at the end of the year, and the use of the PSN generally relieves payers from tax reporting (in terms of the special regime).
When the simultaneous use of the simplified tax system and the PSN is prohibited, find out from the material “Is it possible to combine the simplified tax system and the PSN (examples)?”
Let us add that the use of the simplified tax system and UTII does not exempt the special regime officer from submitting property tax calculations for “cadastral” real estate objects (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
Under the Unified Agricultural Tax, you will also have to make advance payments for property tax and report on them (except for the property specified in clause 3 of Article 346.1 of the Tax Code of the Russian Federation).
Results
The first quarterly reports of 2021 for different companies and individual entrepreneurs contain a different set of reports. Companies and individual entrepreneurs on OSNO are required to report VAT, and companies are also required to report income and property taxes. Of the special regimes, the declaration must be submitted only to UTII payers.
Companies and individual entrepreneurs with employees are required to report on personal income tax and contributions (6-NDFL, ERSV, 4-FSS) and regularly submit information to the Pension Fund of the Russian Federation in the SZV-M form.
The deadlines for submitting all reports for the 1st quarter have been extended due to coronavirus.
Sources: Tax Code of the Russian Federation
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