How to fill out 6-NDFL reporting for the 2nd quarter of 2021: due date, download the form

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 2nd quarter of 2021

Deadlines for submitting a VAT return and deadlines for paying VAT for the 2nd quarter of 2021. The VAT return must be submitted no later than July 25, 2021. VAT payment deadline for the 2nd quarter of 2021: July 25, 2021, August 25, 2017, September 26, 2021 (1/3 of the tax amount accrued for the 2nd quarter).

Deadlines for submitting reports and paying income tax for the 2nd quarter of 2021. The income tax return for the 2nd quarter of 2021 is submitted no later than July 28, 2021. The deadline for paying income tax for the 2nd quarter of 2021 is no later than July 28, 2021.

Deadlines for submitting the calculation of insurance premiums for the 2nd quarter of 2017. The calculation of insurance premiums for the 2nd quarter of 2021 is submitted to the Federal Tax Service no later than July 31, 2017.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for the 2nd quarter of 2021. Organizations and individual entrepreneurs using the simplified tax system must pay an advance tax payment no later than July 25, 2017. Submission of quarterly tax reports under the simplified tax system is not provided.

Deadlines for submitting reports and paying taxes when applying UTII for the 2nd quarter of 2021. The UTII declaration sent no later than July 20, 2017. The UTII tax for the 2nd quarter of 2021 must be paid no later than July 25, 2021.

Deadlines for submitting 6-NDFL reports for the 2nd quarter of 2017. The calculation in form 6-NDFL for the 2nd quarter of 2021 must be sent no later than July 31, 2021.

Deadlines for submitting reports and paying property taxes for the 2nd quarter of 2021. The property tax return for the 2nd quarter of 2021 is submitted no later than July 31, 2021. Payers of property tax are companies with property on their balance sheet; the tax payment deadline is no later than July 31, 2021.

Deadlines for submitting a single simplified declaration for the 2nd quarter of 2017. The unified simplified tax return for the 2nd quarter of 2021 is submitted no later than July 20, 2021. This declaration is submitted only if at the same time: - there was no movement of funds in current accounts and at the cash desk; - there were no objects of taxation for the taxes for which they are recognized as payers.

Send reports to the Federal Tax Service via the Internet

Deadlines for submitting 6-NDFL in 2021

On the eve of 2021, many accounting specialists are interested in a number of questions:
- what are the new deadlines for submitting 6-NDFL;
— are the deadlines for submitting the 6-NDFL report postponed due to weekends and holidays?

Our experts give answers to them.
09.29.2016
How will the deadlines for submitting the 6-NDFL report change in 2021?

In 2021, a mandatory rule was introduced for all tax agents to submit reporting form 6-NDFL to the tax service every quarter - Order No. ММВ-7-11/450 of the Federal Tax Service (dated 10/14/15). Also at the state level, deadlines have been established for when this reporting should be submitted to the appropriate service. Violation of these deadlines involves penalties in the amount of 1 thousand rubles for each month of delay (the data is relevant today).

Experts clarify that in 2021 the deadlines for submitting 6-NDFL will not change. That is, they will remain the same as in the current 2021. According to the Tax Code - Article No. 230, paragraph 2, for reporting periods (which is the first quarter, first half of the year and 9 months), this document is submitted by the last day of the month immediately following the reporting one. Since there are few such periods, there are the same number of dates in 2021 - 04/30, 07/31, 10/31. But to them is also added the date for submitting the annual final report for 2021 using the same calculation form - by 04/01/17.

On the postponement in 2021 of the deadline for submitting 6-NDFL on holidays and weekends

In the current 2021, accounting employees had to submit 6-personal income tax for the first two quarters by 04.05 and 01.08, which does not correspond to the established terms. This shift in dates was due to the following situation: the deadlines for submitting this document fell on April 30 and July 31—weekends according to the calendar. That is why the dates were changed. Will the deadlines for submitting 6-NDFL change for the same reason in 2021? In order to answer this question, you need to check the calendar.

04/30/17 falls on a Sunday, as in the current year 2021. But the May holidays will be of shorter duration. This is due to the fact that May 2 is officially set as a working day (according to the calendar - Tuesday). This means that 6-NDFL for the first quarter must be submitted by 05/02/17. The remaining deadlines remain unchanged.

For the first time in 2021, there is a need to submit an annual calculation for the current year 2021 in form 6-NDFL. This must be done by 04/01/17. But this date according to the calendar falls on a Saturday day off, so the due date is postponed to 04/03 (Monday).

To avoid confusion, you can check the dates using the information table.

Table of deadlines for submitting 6-NDFL (for 2021)

Reporting period Due dates Read also: How to assemble a basic tool from components in 1C 8.3	for 2021	For 2021
	for 2021	1st quarter	1st half of the year	9 months	Year
Tax Code, Article No. 230, paragraph 2	by 04/01/17	by 04/30/17	by 07/31/17	by 10/31/17	by 04/01/18
In fact (if transferred from weekends and holidays)	by 04/03/17	by 05/02/17	by 07/31/17	by 10/31/17	by 04/02/18

When should the 6-NDFL calculation be considered provided?

Experts remind you that when filling out form 6-NDFL, you should take into account the fact that in 2021 the rules for its registration remain the same. But the timing of submitting the report to the relevant service may change, and the timing of its acceptance for consideration may also change.

For those who provide this form in electronic form, this issue is easier to understand: the moment of acceptance of the document is considered the moment its sending is recorded (until 24.00 of the last day of the deadline).

When sending a completed form 6-NDFL using the postal service, the date of sending the letter with the attached document will be the date the report was accepted for consideration.

When handing over the paper version in person to a tax officer, a specific date must be entered in the “Date of Report Submission” section, which will be taken into account during the review.

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New calculation form

From 2021, the new 4-FSS form will be used. It was approved by order of the Federal Social Insurance Fund of Russia dated September 26, 2016 No. 381. 4-FSS report form for the 2nd quarter of 2017 in Excel format.

The 4-FSS report form includes:

title page;
table 1 “Calculation of the base for calculating insurance premiums”;
Table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 21 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ.” (for situations where employees are temporarily employed in another organization or with an individual entrepreneur);
table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases”;
table 4 “Number of victims (insured) in connection with insured events in the reporting period”;
Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

Please keep in mind that in June 2021, officials of the Social Insurance Fund changed the 4-FSS form. The amendments were made by FSS Order No. 275 dated 06/07/2017. This order was published on June 28, 2017 on the official legal information portal (registered by the Ministry of Justice on 06/26/2017 No. 47184). The updated calculation form comes into force on 07/09/2017.

Which form to use

The current VAT declaration form for the 2nd quarter of 2021 is fixed by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558:

Please note that the VAT return form for the 2nd quarter of 2017 must be in the latest edition - as amended on March 12, 2021. They were approved by order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696.

You can download the VAT return for the 2nd quarter of 2017 from our website using the following link.

Also see “New VAT return form from 2021: what has changed in it.”

It must be said that the VAT declaration for the 2nd quarter of 2021 did not receive any changes. That is, the report form is similar to the first quarter of 2021. At the same time, a number of changes came into effect on July 1, which will not yet have a significant impact on the completion of the report in question. Among them:

expansion of the application procedure for VAT refund;
rules for VAT recovery when receiving subsidies;
benefits for the sale of medical products;
new details and invoice format and more.

For more information, see “VAT from 1 July 2021: overview of changes”.

Filling

The procedure and rules for filling out the VAT return for the 2nd quarter of 2017 are regulated by the Federal Tax Service order No. ММВ-7-3/558 dated October 29, 2014, which approved the very form of this reporting form.

The senior tax authorities emphasized one nuance of filling out the declaration in a letter dated March 20, 2021 No. SD-4-3/4921. Namely: what code to put in Section 7 in relation to arbitration services, which are not subject to VAT from 2021.

Also see “Section 7 of the VAT return”.

How to check yourself

To analyze the correctness of filling out the VAT return for the 2nd quarter of 2021, use special control ratios for this reporting form. They are enshrined in the Appendix to the letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3/4550.

Please note that by letter of the Federal Tax Service dated April 6, 2021 No. SD-4-3/6467, a new version of the control ratios was approved!

Problem 6: providing explanations

From January 1, 2021, companies are required to submit VAT explanations only electronically (clause 3 of Article 88 of the Tax Code of the Russian Federation). If you answer on paper, the organization can be fined 5 or 20 thousand rubles (Article 129.1 of the Tax Code of the Russian Federation).