Accounting statements for 2021: important changes

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ANNOUNCEMENT

dated May 28, 2021 N IS-accounting-18

By Order of the Ministry of Finance of Russia dated April 19, 2021 No. 61n, amendments were made to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as Order No. 66n). The main goals of the changes are to ensure the timely formation and maintenance of the state information resource of accounting (financial) reporting of organizations, as well as to bring certain provisions of Order No. 66n into compliance with the new edition of the Accounting Regulations PBU 18/02 “Accounting for calculations of income tax of organizations.”

New reporting forms

Order of the Ministry of Finance of Russia dated April 19, 2019 No. 61n made numerous changes to Order of the Ministry of Finance dated July 2, 2010 No. 66n (hereinafter referred to as Order No. 66n), which approved the forms of financial statements of organizations.
The amendments involve changes to:

• PBU 18/02 “Accounting for corporate income tax calculations”;
• Federal Law on Accounting (since 2021, the Federal Tax Service will form and maintain a unified state register of accounting).

Thus, accounting reports for 2021 must be submitted using updated forms.

Changes common to all forms

Amendments are included in the header section of all reporting forms.
OKUD form codes are brought into accordance with the Decree of the State Standard of Russia dated December 30, 1993 No. 299 in the current edition of the orders of Rosstandart. The reference from activity codes according to OKVED to OKVED 2 has also been replaced.

Please note that now in the balance sheet and financial results report you can only enter data in “thousands”. rub.”, and in “million rubles.” - not possible (previously it was possible to choose).

The last indicator is excluded from the forms.

Changes in the financial results report

Line 2410 received a new name - “Income tax”, where the word “current” was removed.
The lines excluded from the form:

• 2421 “Permanent tax liabilities (assets)”;
• 2430 “Change in deferred tax liabilities”;
• 2450 Changes in Deferred Tax Assets.

At the same time, new lines appeared:

• income tax (reflects income tax expense and income; previously absent);
• 2411 “Current income tax” (previously - current income tax, including permanent tax liabilities (assets);
• 2412 “Deferred income tax” (previously - change in deferred tax liabilities/change in deferred tax assets);
• 2530 “Profit tax on transactions, the result of which is not included in the net profit (loss) of the period” (participates in the formation of the total financial result of the period; previously absent).

The total financial result will now need to be determined as the sum of the lines:

That is, these are lines 2400 2510 2520 2530.
Thus, the Ministry of Finance clarified the indicators characterizing income tax. Namely, the composition and name of the indicators that reveal the amount of income tax in the statement of financial results (information message of the Ministry of Finance of Russia dated May 28, 2019 No. IS-accounting-18 <On changes to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n>).

The line codes established in Appendix No. 4 to Order No. 66n have been changed accordingly.

Please note that the listed changes in the report must be taken into account from the accounting reports for 2021. Although the organization has the right to decide to use them earlier.

Statistics

In 2021, all small businesses, including entrepreneurs, will be subject to complete statistical surveillance. The forms of one-time reports are given in the order of Rosstat dated August 17, 2020 No. 469:

• For legal entities-small enterprises, the activity information form No. MP-SP is intended;
• Individual entrepreneurs use form No. 1 - entrepreneur.

Statistical reports for 2021 must be submitted by 04/01/2021.

New statistical reporting forms have been introduced for employers, in particular, for numbers, wages, part-time employment, for information about delayed wages, etc. (Rosstat order No. 412 dated July 24, 2020). Among them are forms No. 1-T, 1-T (working conditions), 1-T (professional), P-4, P-4 (NZ), 1-PR, 3-F, 1 personnel. A number of industry statistical forms have also changed, including: ZP-health, ZP-culture.

You can check which statistical reports an organization/individual entrepreneur is submitting in 2021 on the Rosstat website using ]]>special service]]>.

What has changed in the simplified financial results report

The line “Income taxes (income)” must now include current income tax and deferred tax.
This change to the statement of financial results must be applied to the 2021 financial statements. However, the organization has the right to decide to use it earlier.

The Federal Tax Service of Russia recommended the following machine-readable forms of financial statements:

• KND form 0710099 - who reports in the general manner;
• KND form 0710096 - who reports using simplified forms.

Termination of UTII from 2021

Companies applying the UTII regime this year are not required to submit any applications for deregistration . This process will be carried out automatically by the tax office.

If the taxpayer does not notify the Federal Tax Service of the choice of a new tax regime by December 31, 2021, then the company will by default be transferred to the OSNO regime, the individual entrepreneur will be recognized as a personal income tax payer (see in more detail Which tax regime to switch to after UTII?)

Such clarifications are contained in the letter of the Federal Tax Service dated August 21, 2020 No. SD-4-3/13544.

New line for audit

In addition, a line has been added under the balance sheet to indicate the mandatory audit of annual reporting. This block looks like this:

If an audit is required, you must check the appropriate box and provide information about the auditor.

Since the audit concerns only annual reporting, interim reporting in 2021 should always be marked o.

Cancellation of reporting to Rosstat

The statutory copy of the financial statements for 2021 must be submitted only to the tax authority.
Thus, it is no longer necessary to submit it to the territorial statistics body: this obligation has been cancelled. Although a special procedure is provided for organizations:

• whose reporting contains state secrets;
• from a special list of the Government of the Russian Federation.

The corresponding changes were made to the Tax Code of the Russian Federation by Law No. 444-FZ of November 28, 2018 (hereinafter referred to as Law No. 444-FZ), and to the Federal Law on Accounting by Law No. 447-FZ of November 28, 2018.
This innovation is associated with the introduction in Russia of a state information resource for accounting (financial) reporting, which is maintained by the Federal Tax Service of Russia.

The provisions of Law No. 444-FZ come into force on January 1, 2021. From this date, the Federal Tax Service of Russia begins, and Rosstat ceases, to exercise powers to form and maintain the state accounting register (GIRBO). In particular, Rosstat will stop collecting legal copies of financial statements, including revised ones, as well as audit reports on them for the reporting period of 2021 and reporting periods expired before January 1, 2021.

The goals of this change are:

• reducing the administrative burden that organizations bear in connection with the fulfillment of obligations to submit their accounting records to government agencies;
• simplifying access for interested parties to such reporting.

The Russian Ministry of Finance gave detailed official explanations on the new rules for accounting in its information message dated December 13, 2018 No. IS-accounting-12 “On changing the procedure for organizations to submit legal deposit of annual financial statements.”

New requirements for the type of reporting

Starting with the 2021 report, all organizations, except representatives of small businesses, can submit financial statements only in electronic form.
Corresponding amendments to the Accounting Law were made by Law No. 444-FZ. Small businesses (if eligible) may choose to report on paper or online. However, for 2021, small businesses were also required to report exclusively via the Internet.

Note that previously all organizations could submit accounting reports both on paper and electronically.

RSV

The updated RSV form has been adopted. The changes are minor, some have already been applied during 2021.

The “Average Headcount” field has been added to the title page. At the same time, the separate document “Information on the average number of employees for the previous calendar year” KND 1110018 is abolished from 01/01/2021. Those. for the tax period 2021 it is no longer necessary to transfer it to the Federal Tax Service. The specified information will be transmitted in the form of DAM.

Instead of Appendix 5 to Section 1, Appendix 5.1 (conditions for applying the reduced tariff) is introduced. It will indicate payer code 1 or 2 - for IT companies and organizations designing and developing electronic components and electronic products, respectively. This 5.1 application will be available in the Balance-2W and Balance-2N programs from 2021.

In Section 1, tariff codes have been added - already used in 2021 with the support of small and medium-sized businesses and enterprises according to the approved list - 20 and 21, and 22 - for organizations designing and developing electronic component base products and electronic products - from 2021.

The new tariff codes will correspond to the new codes of the category of insured persons:

20 – MS, VZhMS, VPMS,

21 – KV, VZhKV, VPKV,

22 – EKB, VZhEK, VPEC.

New base limits have been approved from 01/01/2021:

• for calculating insurance premiums for compulsory health insurance - 1,465,000 rubles;
• for calculating insurance premiums for the Social Insurance Fund - 966,000 rubles.

The procedure for recognizing accounting reports as compiled has been clarified

As a general rule, the financial statements of an organization are considered prepared after they are signed by the head of the organization. Starting from reporting for 2021, he has the right to sign electronic accounting records using an electronic digital signature. This change to the Accounting Law (updated version of Part 8 of Article 13) was made by Law No. 444-FZ of November 28, 2018.

Thus, legislators equated the electronic balance with the balance on paper. Now the head of the company has a choice: sign a paper copy or certify an electronic document with an electronic signature.

Let us note that previously accounting records were recognized as compiled only after the manager signed them on paper.
Thus, the Federal Law “On Accounting” no longer connects the recognition of financial statements as compiled solely with the signing of a paper copy.

Clarifications regarding the preparation of accounting reports

Article 13 of the Federal Law “On Accounting” has been supplemented with a provision according to which the accounting records of an organization can be compiled:

1. on paper;
2. in the form of an electronic document;
3. on paper and in the form of an electronic document.

Moreover regardless of the form in which it is compiled, it is recognized as the official reporting of the organization.
When a law or agreement provides for the submission of accounting reports to another person or a government agency on paper, the organization is obliged , at their request, at its own expense , to prepare on paper copies of the accounting reports compiled in the form of an electronic document.

This provision of Law No. 444-FZ comes into force on January 1, 2020.

A fee has been established for accounting of counterparties

From January 1, 2021, you can request counterparties’ accounting records from the state resource from tax authorities for a fee . Although previously the Ministry of Finance assured that “access to the information contained in the GIBO will be provided free of charge” (information message dated December 13, 2018 No. IS-accounting-12).
That is, the electronic database with submitted accounting reports for 2021 and subsequent periods is maintained by the Tax Service, and not by Rosstat.

According to clause 2 of the Decree of the Government of the Russian Federation dated June 25, 2019 No. 811 “On the cases, amount and procedure for collecting fees for the provision of information contained in the state information resource of accounting (financial) reporting”, the amount of the fee will be 200,000 rubles for the annual service of 1 workplace (i.e. one computer).

Reports for 2021 and earlier periods are still provided by Rosstat, and free of charge.

These changes to the Accounting Law were introduced by Law No. 444-FZ.

VAT registers (0%)

New formats have been approved for registers of declarations confirming VAT (0%),

In addition, a new form was approved - “Register of documents confirming the validity of the application of tax benefits”, its KND 1155127.

As the Federal Tax Service explains, when a taxpayer receives a request to provide explanations (documents), he can respond to it, instead of a package of documents confirming a tax benefit, by submitting a register of documents confirming the validity of the application of tax benefits in the context of transaction codes.

Based on the information contained in the submitted register, the tax authority must request documents confirming the validity of the application of tax benefits for individual transactions. The volume of such documents is determined for each transaction code. At the same time, at least 50% of the volume of documents must confirm the largest amounts of transactions for which tax benefits are applied.

If the register is not provided, the documents will be requested in full.

New procedure for calculating and reflecting indicators in the financial results report

From accounting records for 2021, and voluntarily from reporting for 2019 (this should be mentioned in the explanations), it is necessary to calculate and reflect in accounting according to the new rules:

• temporary differences;
• permanent differences;
• net profit.

Amendments to PBU 18/02 “Accounting for corporate income tax calculations” changed the logic for calculating net profit or loss.
The corresponding changes to PBU 18/02 were made by Order of the Ministry of Finance of Russia dated November 20, 2018 No. 236n, and in the reporting forms - Order of the Ministry of Finance dated April 19, 2019 No. 61n.

In particular, the concept of temporary differences has been clarified. They now mean not only income and expenses that form the accounting profit (loss) and the tax base for tax in different reporting periods, but also the results of operations that are not included in the accounting profit (loss), but form the tax base for tax in other reporting periods. periods.

From 2021, organizations determine temporary differences (TD) at the reporting date using the following formula:

The list of temporary differences has also been expanded. According to the order, they are formed due to differences in accounting and tax accounting rules:

• assessment of the initial cost and depreciation of non-current assets;
• formation of the cost of products sold (goods, works, services);
• formation of income and expenses associated with the sale of OS;
• creating reserves for doubtful debts and other reserves;
• reflection of interest payable on loans and borrowings.

In addition, temporary differences are possible:

• when revaluing assets at market value for accounting purposes;
• recognition in accounting of impairment of financial investments for which their current market value is not determined, as well as inventories and other assets;
• recognition of estimated liabilities in accounting;
• the presence of a loss carried forward, which did not reduce income tax in the reporting period, but will be accepted in subsequent reporting periods;
• other similar situations.

Changes in tax return forms for 2021 and rules for filling them out

New profit declaration for 2021

For 2021, accountants need to submit a profit tax return in a new form, which is approved by Order of the Federal Tax Service of Russia “On approval of the form of a tax return for corporate income tax, as well as the format for submitting a tax return for corporate income tax in electronic form” No. ММВ-7 -3/ [email protected] from 09/23/2019.

The 2021 income tax return has changed quite significantly. But mainly these are technical changes. Such as new lines, new barcodes, new cells, etc. Essentially, there are no changes to the 2021 income tax return form itself.

The only thing that needs to be noted is that in the income tax return for 2021, separate, special lines have appeared for information on separate divisions and lines for investment tax deductions. When filling out a profit declaration for 2021, more attention should be paid to the rules for accounting for income and expenses, taking into account changes for 2021, and not to the form itself (in the technical sense of the word).

New deadlines for submitting 6-NDFL and 2-NDFL

For 2021, you must report on forms 6-NDFL and 2-NDFL by March 1, 2021. This is a month earlier than last year. Don't miss deadlines, mark your calendar.

If your company employs more than 10 people, you can submit 2-NDFL, 6-NDFL and Calculation of insurance premiums for 2021 only electronically using TKS. If your company has fewer than 10 employees, you can submit reports on paper.

New property tax return form for 2021

For reporting for 2021, you must submit a property tax return on a new form based on Order No. SA-7-21/405 of the Federal Tax Service of Russia dated August 14, 2019.

Due to the fact that from 2021, companies will no longer submit advance calculations for property tax, the Federal Tax Service of Russia has made adjustments to the property tax declaration form for 2019. Added lines for advance payments transferred during the year.

If a company has several real estate properties, and you define the tax base as their average annual value, you can submit one tax return for all properties to any of the Federal Tax Service Inspectors where one of your properties is registered. At your own choice, but with notification of the Federal Tax Service.

New VAT return form for 2021

The VAT tax return form was changed due to an increase in the VAT rate to 20%. All tax rate lines have been adjusted. In addition, a new line 36 “Product type code” was added to section 9 of the declaration and the barcodes of the declaration sheets were changed.

New form of transport tax declaration for 2021

The tax return for transport tax has been adjusted due to changes in payments to the Platon system. In particular, lines for Plato payments were removed and lines were added to reflect advance payments.

New mandatory information in accounting

Order of the Ministry of Finance of Russia dated April 5, 2019 No. 54n made changes to PBU 16/02 “Information on discontinued activities.”
According to him, now in the accounting records, within the framework of information about discontinued activities, it is necessary to reflect information about the cessation of the use of long-term assets for sale. In this regard, the concept of long-term assets for sale appeared. These include:

• OS and other non-current assets that the organization does not use because it decided to sell (except for financial investments);
• material assets for sale that remain from retiring non-current assets or that were removed during repairs, modernization, reconstruction.

In this case, long-term assets for sale are taken into account separately as part of current assets.
If an organization ceases to use long-term assets for sale, this fact must be reflected in the reporting - as part of information about discontinued activities.

Taking into account the principle of materiality, the following information now needs to be reflected in accounting:

• description of long-term assets for sale;
• description of the facts and circumstances of the sale, incl. proposed method and period of sale;
• profit (loss) associated with long-term assets for sale, as well as the item in the financial results statement in which this profit (loss) is included (if it is separately included in the financial results statement, then it is not necessary);
• in the case of reporting information by segments, the reportable segment, which includes the indicators associated with the long-term asset for sale.

This innovation is effective from reporting for 2021, but it can be applied voluntarily from reporting for 2021, if you mention this in the explanations to the reporting.

Personal income tax

The Federal Tax Service has combined the calculation of 6-personal income tax with a certificate of income of an individual

For reporting for the first quarter of 2021, you will need to submit a 6-NDFL calculation using a new form. As part of it, you will need to submit certificates of income and tax amounts of an individual (now it is 2-NDFL). The specified certificates must be included in 6-NDFL once a year in the report for the tax period, i.e. in a year. In the annex to the order approved by the Federal Tax Service of the Russian Federation, there is also a form of income certificate that is issued to employees.

Let's take a closer look at the most interesting innovations.

The calculation of personal income tax amounts calculated and withheld by the tax agent according to Form 6-NDFL has been revised. It now contains:

• title page;
• Section 1 “Data on tax agent obligations”;
• Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”;
• Appendix No. 1 “Certificate of income and tax amounts of an individual.”

Several technical corrections have been made for the title page For example, the field names have been changed:

• “Reporting period (code)” - instead of “Presentation period (code)”;
• “Calendar year” - instead of “Tax period (year)”.
• In the field that reflects the code of the reorganization or liquidation form, you will need to indicate the code for deprivation of authority or closure of a separate division. For this case, code 9 is assigned. Previously, the Federal Tax Service recommended a similar procedure for filling out 2-NDFL and 6-NDFL.

Sections 1 and 2 in the new form, in fact, change places: in section 1 it will be necessary to reflect information about the timing of personal income tax transfers and the amount of tax, and in section 2 - generalized information.

The innovations include the following:

• in both sections it is necessary to reflect the BCC;
• in general indicators it is necessary to indicate the amount of income accrued under employment contracts and under the GPA, as well as the amount of tax withheld in excess;
• Section 1 reflects only the deadline for transferring the tax and its amount, but the date of actual receipt of income, the date of tax withholding and the amount of income actually received is not necessary;
• separate fields in section 1 are provided to reflect personal income tax amounts returned in the last 3 months of the reporting period, broken down by return date.

Please note that by Order of the Ministry of Finance of Russia dated October 12, 2020 No. 236n, new BCCs :

Thus:

• Section 2 should be formed in the context of Rate - BCC - Amounts of income and tax;
• Section 1 should be combined by rate and formed in the context of BCC - Deadline for tax transfer and Tax Amount.

An example of the formation of 6-NDFL based on certificates:

New procedure for disclosing information about discontinued operations

By virtue of the aforementioned Order of the Ministry of Finance dated 04/05/2019 No. 54n, information about discontinued activities must be disclosed in the reporting until the period when settlements for this activity are completed.
And while calculations for discontinued activities are ongoing, information about it must be shown in the financial statements.

We note that previously such information was disclosed in the reporting up to and including the reporting period in which the program to terminate operations was completed. Although in fact the calculations for the completed program may not have been completed.

This innovation is also effective from reporting for 2021, but it can be applied voluntarily from reporting for 2021, if you mention this in the explanations to the reporting.

Reflection of the new account 76.14 in the balance sheet

The new account 76.14 “Purchase of tickets for business trips” takes into account the cost of the ticket from the moment of booking (issuing) the ticket from the agent (carrier) until its actual use (or return). The account has the sub-account “Employees of Organizations” and “Tickets”.

Previously, if an employer independently purchased tickets for a business trip, this was taken into account in account 60. In 2021 in 1C: Accounting 8,” ed. 3.0, the developers plan to implement the “Ticket Transaction” document, which will generate transactions using account 76.14:

Dt 76.14 Kt 76.09 – issuing tickets for an employee.

Upon the employee’s return from a business trip, an advance report is drawn up. The program will also implement a mechanism for writing off the cost of tickets as expenses using an advance report, which will generate transactions:

Dt 26 (25.44) Kt 76.14 – the cost of tickets is written off as expenses.

In the financial statements, the account will be reflected in the balance sheet asset on line 1230 “Accounts receivable” and in explanation 5 (short-term accounts receivable).

New standards for the public sector

According to the letter of the Ministry of Health of Russia dated December 25, 2018 No. 22-00-09/2499, new federal accounting and reporting standards for public sector organizations (state/municipal budgetary and autonomous institutions) will come into force in 2021 reporting.
These are the following federal accounting standards for public sector organizations (hereinafter - GHS):

These standards must be applied starting with reporting for 2021.