Deadlines for payment of VAT in 2021 in the table (for legal entities)

VAT payment deadlines in 2021: table for accountants

The Tax Code establishes the deadlines for transferring VAT in 2018. The tax must be paid no later than the 25th day of each month (Clause 1, Article 174 of the Tax Code of the Russian Federation). If the 25th is a day off or holiday, then the money can be transferred with impunity on the next working day. Below is a table with the deadlines for paying VAT for 2021:

Rules for calculating VAT obligations from advances received

To calculate value added tax liability, the following rules apply.

If this product is paid at a rate of 20%, then when calculating, the amount of funds received in advance is multiplied by 20 and divided by 120. The resulting figure is the amount of tax obligations associated with receiving an advance payment.

In some cases, the VAT rate may be 10%. In this situation, the amount of money received is multiplied by 10, then divided by 110. The result will be the tax liability associated with receiving the payment.

For advance payments received in 2021, the amount is multiplied by 18 and divided by 118. The resulting result reflects the amount of liabilities received.

Deadlines for payment of “import” VAT in 2018

Legal entities purchasing products in the EAEU countries pay import VAT. We are talking about the following countries: Armenia, Belarus, Kazakhstan and Kyrgyzstan. Payment of VAT in 2021 on imports is made no later than the 20th day of the month following the month in which the goods are accepted for registration or the due date for payment under the contract has arrived (clause 19 of the Protocol to the Treaty on the Eurasian Economic Union). Here is a table with the deadlines for paying VAT in 2021 for the following objects:

What does the schedule (table) of deadlines for paying commercial taxes look like?

Now let’s study the deadlines for paying excise taxes in 2021.

Deadline for payment and submission of VAT returns for the 4th quarter of 2021

12.01.2021.

Deadline for submitting a report to the Social Insurance Fund for the 4th quarter of 2021

Calculation of “injury” insurance premiums to the Social Insurance Fund for the 4th quarter of 2020 is submitted on paper before January 20, 2021. and electronically...
11.01.2021.

Insurance premiums for December 2021. Payment deadline.

Employers-insurers must transfer insurance premiums no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code ...

11.01.2021.

FC bank account details for paying taxes and payments are changing

From January 1, 2021, changes to the Order of the Ministry of Finance No. 107n “On approval of the rules for indicating information in the details of orders on ...

4.01.2021.

SZV M report due for December 2021

From January 01, 2021 the SZV-M form is submitted to the Pension Fund branch at the employer’s place of registration no later than the 15th day of the next month. ...

20.12.2020.

The amount of fixed contributions of individual entrepreneurs and the deadline for payment for themselves in 2020

Starting from 2021, the deadlines for paying insurance premiums for individual entrepreneurs “for themselves” in fixed amounts have changed. The corresponding law has already been adopted. Besides, …

11.12.2020.

Payment of insurance premiums in 2021 for November.

Employers-insurers must transfer insurance premiums no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code ...

5.12.2020.

SZV TD report due date for November 2021

The SZV TD report for November 2021 is provided until December 15, 2020. The report is submitted to the Pension Fund in connection with the introduction of electronic labor...

4.12.2020.

The deadline for submitting the SZVM is November 2021

From January 01, 2021 the SZV-M form is submitted to the Pension Fund branch at the employer’s place of registration no later than the 15th day of the next month. ...

11.11.2020.

Payment of insurance premiums for October 2021

For employer-insurers, payment of insurance premiums is provided no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Art. ...

5.11.2020.

Submission of the SZV TD report for October 2021

The SZV TD report for October 2021 is provided until November 16, 2020. The report is submitted to the Pension Fund in connection with the introduction of electronic labor...

4.11.2020.

SZV M report for October 2021 - submission deadline

From January 01, 2021
the SZV-M form is submitted to the Pension Fund branch at the employer’s place of registration no later than the 15th day of the next month. … All news

Blog about taxes by Vladimir Turov

Good afternoon, ladies and gentlemen.

Since July 4, 2021, at every seminar I have told businessmen about the tax authorities’ new great idea regarding VAT. From January 1, 2021, in some industries, companies operating on the classical tax system, before purchasing something from a counterparty, will first need to pay VAT to the budget, and only then you will be able to purchase the product.

Then the Ministry of Finance issued a letter on this matter, then a bill appeared. The State Duma adopted the Federal Law on November 16, 2021. The document was then sent to the Federation Council for consideration and signing by the president. Vladimir Putin signed this law: this is Federal Law No. 335-FZ dated November 27, 2017 . This law comes into force on January 1, 2021.

First moment . This federal law contains more than 120 pages of text. This law radically changes the rules of the game for paying value added tax. This federal law, for now as an experiment, introduces direct payment of value added tax for some industries. This federal law changes the rules for paying VAT so much that we will all have to study them again.

Second point . Naturally, the experiment in 2018-2019 will definitely end successfully. I assure you: more and more federal laws will begin to be applied, requiring more and more new industries operating on the classical taxation system to first pay VAT to the budget and only then will they have the right to buy anything from the supplier. This is the first sign, and, in fact, we are moving to paying VAT directly to the budget. We will no longer pay VAT to our suppliers. For now, this rule will apply to taxpayers associated with the calculation and payment of VAT on raw animal skins, as well as scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys. And the tax base for all these things will be determined based on the cost of goods sold, determined in accordance with Article 105.3 of the Tax Code of the Russian Federation , taking into account tax.

Firstly, VAT will be paid directly to the budget. Secondly, I don’t know how to understand this (it gives me goosebumps): the tax base will be determined not on the basis of the price indicated for the product in the contract, but on the basis of Article 105.3 of the Tax Code of the Russian Federation . Do I understand correctly? I know the Tax Code quite well, I know Article 105.3 of the Tax Code of the Russian Federation . It is written that the price must be market price. I have a question: do I understand the tax authorities correctly that they are now given the right to set value added tax to be paid by businessmen in the amount they see fit in accordance with the market price, and accordingly, in accordance with (sorry for the tautology) with the one specified in Article 105.3 of the Tax Code of the Russian Federation ? You do understand that this is a complete “kick-ass”?!

I recommend that you study this law completely. I don’t even know where to start commenting... At seminars I’ve already been asked: “Vladimir Viktorovich, what will be the algorithm for paying this tax, and where can I see it?” Dear accountants, dear businessmen, study this law in its entirety: in fact, you need to re-study Chapter 21 of the Tax Code of the Russian Federation in the new edition.

Article 173 of the Tax Code of the Russian Federation in this law . In particular, paragraph 4.1 has been added, where it is written: “The amount of tax (VAT) payable to the budget by tax agents (this will be you) specified in paragraph 8 of Article 161 (if you buy scrap ferrous and non-ferrous metals, raw animal skins, secondary aluminum, etc.), then the tax base is determined based on the results of each tax period, as the total amount of tax calculated in accordance with paragraph 3.1 of Article 166 of the Tax Code of the Russian Federation in relation to the goods specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation, increased by the amount of taxes , restored..." Impossible to read.

In general, what businessmen feared most can be considered an established fact, namely for certain industries as an experiment, namely for raw animal skins, as well as scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, all buyers Those purchasing these types of raw materials or products will pay value added tax directly to the budget. First pay VAT, and only then transfer money to suppliers. This is great news for us, colleagues.

I think that in less than six months, next year, 2021, we will see a whole list of additional industries. What I predict in the near future: all businessmen of the Russian Federation working on the classical taxation system will pay VAT directly to the budget, and only then will they pay the remaining rubles to suppliers. Thus, gentlemen, cashers, good advice to you: wind down your business and go into the legal economy. The times of cashing out are over, you can forget about it.

Of course, colleagues, you have a question: “How to survive, what to do?” Well, I’ll say a banality again: come to my next seminar, which will take place in Moscow on December 25-26, where I will show with numbers that you can survive in our country, even if you work in a “classic” way and pay all the VAT to the budget .

See you at the seminar in Moscow on December 25-26. Please study this indigestible law. There is nowhere to go; in fact, we will have to study tax law all over again.

Thank you, colleagues!

SIGN UP FOR A SEMINAR IN MOSCOW ON DECEMBER 25-26

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Vladimir Turov

Head of legal practice, practicing and leading specialist in tax planning, building individual tax schemes and holdings, optimizing financial flows.