REPORTING DEADLINES IN 2021: ACCOUNTANT CALENDAR AND TABLE

Changes in 2021

Changes were adopted to provide the annual reporting package. According to the norms, these reports must be sent from 2021 only to the Federal Tax Service. There is no need to submit them to Rosstat. However, in this regard, those who are subject to mandatory audit must also include an audit report in the tax kit.

Attention! This innovation will only apply to reports for 2021; you must report for 2021 in the same manner. Since 2019, all reporting must be submitted only electronically, and the use of an enhanced digital signature is mandatory. An exception is made for small businesses, which are given the right to choose the method of sending the report.

Reports on forms 2-NDFL and 3-NDFL must be sent to the tax office using the new forms. It is important to remember that if an employee requests a 2-NDFL certificate, he is currently issued a new form, which differs from the one submitted to the Federal Tax Service.

If a business entity uses UTII, then it had to report for 2018 using a new form, which was supplemented with columns for the right to apply a deduction for the purchase of online cash registers. From 2019, when filling out this report, you need to use a new deflator coefficient - 1.915.

Important! For companies that operate under the simplified tax system, preferential tax rates will no longer apply from 2021, so most of these companies will have to pay contributions to the Social Insurance Fund and Compulsory Medical Insurance Fund and fill out the corresponding sections in the calculation. In the first quarter of 2019, a new form appears.

Also new to the 6% simplification is the ability for taxpayers to refuse to file a return if they use online cash registers in their activities.

Taxpayers will also have to report VAT for 2021 on a new form, as a new declaration will come into force (it is currently in draft) due to the transition to a tax rate of 20%.

Important! Amendments have been made to the income tax return, which stipulate that entities will not be able to reduce the regional rate for this tax. This innovation must be taken into account when filling out the declaration for 2021.

Deadlines for submitting reports in the 2nd quarter in 2021

Postponement of deadlines on weekends and holidays

Currently, the rules continue to apply according to which, if the deadline for filing taxes falls on a weekend, it must be postponed to the next working day.
This rule also applies to holidays. The tax authority's explanations stipulate that this algorithm should apply not only to federal holidays, but also apply to regional celebrations.

Starting with reporting for 2021, these rules apply to reports to the Social Insurance Fund.

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.

Deadlines for submitting reports to the Social Insurance Fund

In 2021, only one form is still submitted to the social insurance fund - 4-FSS. The deadline for submitting it depends on the medium on which the report will be submitted - electronically or on paper.

In addition, it is necessary to remember that in order to correctly assign the contribution rate for injuries, it is necessary to send a confirmation form for the main type of activity within the prescribed period.

Deadlines for submitting reports on insurance premiums in 2021

The main innovation of 2021 is the appearance of new SZV-TD reporting. It must be submitted to the Pension Fund within the same time frame as we submit the SZV-M. That is, the 15th of each month following the reporting month. Considering that if the last day for submitting reports falls on a weekend, the deadline is postponed to the first working day.

Do not miss the deadlines for submitting the SZV-M and carefully check the forms.
The fact is that it is precisely for these SZV-Ms that accountants are most often fined. Deadlines for submitting reports to the Pension Fund in 2021. Table

Deadlines for submitting reports in 2021 to the Social Insurance Fund. Table

Deadlines for submitting financial statements

Starting from the 2021 reporting year, the submission of financial statements to statistics has been cancelled. The last time organizations must submit these forms is in 2021 for 2021 annual reports.

All companies are required to send a balance sheet, profit and loss statement, and all other forms included in the accounting package, regardless of their form of ownership, tax system, or organizational form.

Entrepreneurs, as well as branches of foreign companies, have the right not to submit accounting reports. These entities are permitted by law not to maintain accounting records.

The deadline for reporting is March 31 of the year following the reporting year. In 2021, this day is moved to April 1 due to a holiday.

Attention! If a company was opened on October 1, 2018, it must submit a report to statistics for the first time only after December 31 of the following year. Due to the cancellation of reporting for 2019, such enterprises are already exempt from submitting accounting reports to Rosstat.

Deadlines for submitting reports to statistics

Rosstat periodically expands the list of forms that must be submitted by business entities. You should also remember that you cannot submit a blank form - it will be rejected.

The exact list of forms that must be submitted to Rosstat at the end of the year depends on the size of the enterprise (small, medium, large business), as well as on the type of activity it carries out.

Attention! In 2021, all enterprises, regardless of their form of ownership, are required to send a set of financial statements for 2021 to Rosstat. As of 2021, this obligation has been removed from them. Entrepreneurs do not submit reports to statistics, since the law allows them not to keep accounting records at all.

Organizations that are classified as medium-sized enterprises and above must submit the following forms to Rosstat:

The mandatory reporting does not include enterprises that are classified as micro, small or medium in size. Rosstat conducts sample observations for them. In order to find out the list of forms that need to be sent this year, you should use a special service: https://statreg.gks.ru/

In addition to specialized forms by type of activity, such subjects usually take:

Tax reporting deadlines in 2021

We have prepared for you an accountant's calendar for 2021 with reporting deadlines. As mentioned above, the deadlines for submitting tax reports remained the same, except for the deadlines for submitting 2-NDFL and 6-NDFL for 2021.

Otherwise, reporting submission days are only postponed to the first working day due to weekends and holidays.
Deadlines for submitting reports to the Federal Tax Service in 2021. Table

Deadlines for submitting financial statements to the Federal Tax Service in 2021.