Reporting in 2021
From January 1, 2021, it is necessary to take into account some changes in the composition and deadlines for submitting reports. For example, before March 1, 2018, employers must submit to the Pension Fund for the first time a new annual report on the length of service of employees using the SZV-STAZH form. In order not to be mistaken about when and what report to submit, we offer our readers an accountant’s calendar for 2021 with deadlines for submitting main reports. If you miss the deadline, regulatory authorities may impose a fine. And for failure to submit individual reports, even block the current account.
Below we provide tables with deadlines for submitting main reports in 2018 (calendar). Also see 2021 Production Calendar.
Postponement of deadlines on weekends and holidays
Currently, most regulations establish that if the day the report is sent falls on weekends and holidays, then it is transferred to the next working day after non-working periods.
That is, if the form “Information on the average headcount” must be submitted to the Federal Tax Service by January 20, then in 2021, due to this date falling on a Saturday, the day of sending is postponed to January 22.
Reporting forms submitted to the Social Insurance Fund previously had to be sent to the fund only on time, without taking into account postponements due to weekends and holidays.
Attention! As of 2021, social insurance has also revised its position regarding the transfer. Therefore, when determining the days for sending forms to the FSS, you must also adjust them, and if these days fall on weekends, use the following working days as such.
Deadlines for submitting basic reports to the Federal Tax Service in 2018
| Report type | Period | Due dates |
| Certificates 2-NDFL | For 2021 (if it is impossible to withhold personal income tax from income) | No later than 03/01/2018 |
| For 2021 (for all income paid) | No later than 04/02/2018 | |
| Calculation of 6-NDFL | For 2021 | No later than 04/02/2018 |
| First quarter of 2021 | No later than 05/03/2018 | |
| For the first half of 2021 | No later than July 31, 2018 | |
| For 9 months of 2021 | No later than 10/31/2018 | |
| Calculation of insurance premiums | For 2021 | No later than 01/30/2018 |
| For the first quarter of 2021 | No later than 05/03/2018 | |
| For the first half of 2021 | No later than July 30, 2018 | |
| For 9 months of 2021 | No later than 10/30/2018 | |
| Income tax return (for quarterly reporting) | For 2021 | No later than March 28, 2018 |
| For the first quarter of 2021 | No later than 04/28/2018 | |
| For January – February 2021 | No later than March 28, 2018 | |
| For January – March 2021 | No later than 04/28/2018 | |
| For January – April 2021 | No later than 05/28/2018 | |
| For January – May 2021 | No later than June 28, 2018 | |
| For January – June 2021 | No later than July 30, 2018 | |
| For January – July 2021 | No later than 08/28/2018 | |
| For January – August 2021 | No later than September 28, 2018 | |
| For January – September 2021 | No later than October 29, 2018 | |
| For January – October 2021 | No later than November 29, 2018 | |
| For January – November 2021 | No later than December 28, 2018 | |
| VAT declaration | For the fourth quarter of 2021 | No later than 01/25/2018 |
| For the first quarter of 2021 | No later than 04/25/2018 | |
| For the second quarter of 2021 | No later than July 25, 2018 | |
| For the third quarter of 2021 | No later than October 25, 2018 | |
| Journal of received and issued invoices | For the fourth quarter of 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the second quarter of 2021 | No later than July 20, 2018 | |
| For the third quarter of 2021 | No later than October 22, 2018 | |
| Tax declaration under the simplified tax system | For 2021 (represented by organizations) | No later than 04/02/2018 |
| For 2021 (represented by individual entrepreneurs) | No later than 05/03/2018 | |
| Declaration on UTII | For the fourth quarter of 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the second quarter of 2021 | No later than July 20, 2018 | |
| For the third quarter of 2021 | No later than October 22, 2018 | |
| Declaration on Unified Agricultural Tax | For 2021 | No later than 04/02/2018 |
| Declaration on property tax of organizations | For 2021 | No later than March 30, 2018 |
| Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2021 | No later than 05/03/2018 |
| For the first half of 2021 | No later than July 30, 2018 | |
| For 9 months of 2021 | No later than 10/30/2018 | |
| Transport tax declaration (submitted only by organizations) | For 2021 | No later than 02/01/2018 |
| Land tax declaration (submitted only by organizations) | For 2021 | No later than 02/01/2018 |
| Single simplified declaration | For 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the first half of 2021 | No later than July 20, 2018 | |
| For 9 months of 2021 | No later than October 22, 2018 | |
| Declaration in form 3-NDFL (submit only individual entrepreneurs) | For 2021 | No later than 05/03/2018 |
Reporting of companies on the general taxation system
The list of LLC reporting on OSNO consists of:
- financial statements;
- tax reporting;
- reporting to Rosstat;
- reports for employees.
The last two types are common for individual entrepreneurs and organizations. Let's take a closer look at what reports should be submitted to the Federal Tax Service and when.
Tax reporting
This includes documentation of payments to the budget as a payer or tax agent. LLC tax reporting on OSNO consists of:
- income tax returns;
- VAT returns;
- tax calculations on income paid to foreign organizations (if any).
The deadlines for submitting reports to OSNO in 2021 have not changed . The VAT return is submitted by the 25th day of the month following the end of the quarter, and the calculation of the amounts of income paid to foreign companies and the income tax return - by the 28th day of the month following the end of each quarter.
In addition to the main mandatory reports, there are declarations that the company submits depending on the situation. For example, if an LLC uses vehicles, land, and water resources, then it is necessary to pay tax for them, and then report to regulatory authorities.
Financial statements
Companies that are not considered small businesses must submit:
- cash flow statement;
- income statement;
- balance sheet;
- report on changes in authorized capital;
- if necessary, other applications.
Small businesses and public organizations submit a simplified type of LLC financial statements to OSNO. The generated accounting documentation should be sent simultaneously to two authorities - to the Federal Tax Service at the place of registration of the business and to the local branch of Rosstat. The deadline for submitting this annual reporting of the LLC to OSNO is a maximum of March 31.
Deadlines for submitting reports to the Pension Fund in 2018
The following table shows the deadlines for submitting reports to the Pension Fund in 2018.
| Report type | Period | Deadline |
| Information about insured persons in the Pension Fund (SZV-M) | For December 2021 | No later than 01/15/2018 |
| For January 2021 | No later than 02/15/2018 | |
| For February 2021 | No later than March 15, 2018 | |
| For March 2021 | No later than 04/16/2018 | |
| For April 2021 | No later than 05/15/2018 | |
| For May 2021 | No later than June 15, 2018 | |
| For June 2021 | No later than July 16, 2018 | |
| For July 2021 | No later than 08/15/2018 | |
| For August 2021 | No later than September 17, 2018 | |
| For September 2018 | No later than 10/15/2018 | |
| For October 2021 | No later than 11/15/2018 | |
| For November 2021 | No later than 12/17/2018 | |
| Information about the insurance experience of the insured persons (SZV-STAZH) | For 2021 | No later than 03/01/2018 |
| Information on the policyholder transferred to the Pension Fund for maintaining individual (personalized) records (EFV-1) | For 2021 | No later than 03/01/2018 |
Deadlines for submitting reports to the Social Insurance Fund in 2018
The deadline for submitting 4-FSS in 2021 depends on the method of submitting the calculation (on paper or electronically). Here is a table with deadlines for submitting reports to the Social Insurance Fund in 2021:
| Reporting type | Period | Deadline |
| Calculation of 4-FSS on paper | For 2021 | No later than 01/22/2018 |
| For the 1st quarter of 2021 | No later than 04/20/2018 | |
| For the 1st half of 2021 | No later than July 20, 2018 | |
| For 9 months of 2021 | No later than October 22, 2018 | |
| Calculation of 4-FSS in electronic form | For 2021 | No later than 01/25/2018 |
| For the 1st quarter of 2021 | No later than 04/25/2018 | |
| For the 1st half of 2021 | No later than July 25, 2018 | |
| For 9 months of 2021 | No later than October 25, 2018 |
Employers must also confirm their main activity for 2021. This must be done no later than April 16, 2018.
Accounting statements 2021
Annual financial statements must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.
If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99).
March 31, 2021 is Saturday. Therefore, organizations (regardless of the applied taxation regime) must submit financial statements for 2017 to the Federal Tax Service and statistical authorities no later than 04/02/2018.
Individual entrepreneur reporting on the general taxation system
Entrepreneurs in this tax regime submit fewer reports than organizations. In addition, individual entrepreneurs can work without hired employees and, accordingly, submit only statistical reports, a VAT return and a 3-NDFL return.
VAT declaration
The general taxation regime imposes obligations on individual entrepreneurs to pay VAT and report on it. The report indicates incoming and outgoing contributions and displays the total amount to be paid or reimbursed (if the incoming tax is greater than the outgoing tax). If an entrepreneur submits zero reporting, then only the title page and the first section of the declaration need to be completed.
The deadlines for submitting reports to OSNO for entrepreneurs are the same as for companies - before the 25th day of the month following the end of the quarter.
Personal income tax
Individual income tax paid for the year must be reported in Form 3-NDFL (last edition dated August 28, 2021). The data for the declaration is taken from the book of income and expenses, which must be maintained by all individual entrepreneurs on a common system.
The maximum deadline for submitting individual entrepreneurs' reports to OSNO is April 30 of the year following the reporting year. If an entrepreneur did not receive any income in the reporting year, then submitting zero reporting to OSNO will necessarily include 3-NDFL, but zeros and dashes will need to be entered in the lines of the document.
Reporting: fines
The table below lists the penalties for late submission of reports in 2021.
| Reporting | Fine/Sanction |
| Tax returns | For the tax period for any tax - 5% of the tax not paid on time, subject to payment according to the declaration, for each full or partial month of delay. The maximum fine is 30% of the tax not paid on time, the minimum is 1,000 rubles. (Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033). Income tax declaration for the reporting period or calculation of advance payments for property tax – 200 rubles. (Clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692). |
| Help 2-NDFL | 200 rub. for each certificate submitted late (clause 1 of Article 126 of the Tax Code of the Russian Federation). |
| Calculation of 6-NDFL | 1,000 rub. for each full or partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). |
| Calculation of insurance premiums | 5% of unpaid contributions due for payment for the last three months, for each full or partial month of delay. The maximum fine is 30% of contributions not paid on time, the minimum is 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273 (clause 1), Federal Tax Service dated December 30, 2016 No. PA-4-11/25567). |
| SZV-M | 500 rub. for each insured person, information about which must be reflected in the late form (Article 17 of Law No. 27-FZ). |
| SZV-STAZH | 500 rub. for each insured person, information about which must be reflected in the late form (Article 17 of Law No. 27-FZ). |
| 4-FSS | 5% of the amount of injury contributions accrued for payment on a late payment for the last three months, for each full or partial month of delay. The maximum fine is 30% of the calculated amount of contributions, the minimum is 1,000 rubles. (Clause 1, Article 26.30 of Law No. 125-FZ). |
| Financial statements | For failure to submit to the Federal Tax Service – 200 rubles. for each unsubmitted form that is included in the reporting (clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated November 21, 2012 No. AS-4-2/19575). For failure to submit to the statistics body – from 3,000 to 5,000 rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation, Letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI). |
General reporting for individual entrepreneurs and organizations on OSNO
Companies and individual entrepreneurs in any tax regime must equally submit statistical reports. Also, all employers have identical reporting forms for employees. Let's look at them in more detail.
Statistical reporting
The Federal State Statistics Service constantly collects data on business performance in different industries, regions and types of activities. Therefore, from time to time, each organization and individual entrepreneur falls under the department’s sample and is required to submit one of the types of statistical reporting within a separately established time frame.
Information for compiling reports is taken only from documents - reports on the number of employees and their salaries, financial results of the enterprise for the year or quarter, the amount of contributions to the budget, etc.
Usually Rosstat notifies a company or individual entrepreneur that they must submit a report and in what form, but it is better to periodically check the department’s lists yourself - they are published on the website rosstat.gov.ru/entities. Once every 5 years, a complete statistical observation is carried out; all business entities without exception are required to submit reports.
Employer reporting
Recipients of these reports are the Tax Service, the Social Insurance Fund. Pension Fund.
The following are submitted to the Pension Fund:
- SZV-STAZH, EDV-1 – data on the accumulated length of service of employees. Submitted at the end of the year until the first of March of the next year maximum.
- SZV-TD - information about hired and dismissed employees, as well as about those transferred to another position. The report is completed and submitted maximum on the next working day after the hiring or dismissal of an employee, or before the 15th day of the month following the one in which there were personnel changes at the enterprise. If there are no changes, then the SZV-TD should be submitted at the end of the year - before February 15.
- SZV-M - a form with data on insured persons employed at the enterprise. This is a monthly report - the document must be submitted by the 15th day of the month following the reporting month.
The following are submitted to the FSS:
- Confirmation of the main type of activity (for organizations only) - a report on the most profitable areas of the company’s activities in the past year. Available until April 15th.
- 4-FSS - report on contributions in case of industrial injuries or occupational diseases. Payments must be submitted by the 20th day of the month following the end of the quarter.
The following are submitted to the Federal Tax Service:
- Calculation of insurance premiums – a report on payments for compulsory pension, medical and social insurance. The employer is required to make contributions from his own funds for each hired employee. Payments for insurance premiums must be submitted by the 30th day of the month following each quarter.
- Report 6-NDFL – information on taxes withheld from the income of individuals (enterprise employees). The deadline is until the end of the month following the quarter. The final report must be submitted by the first of March.
- In order not to miss the deadlines for paying fees and submitting documents to these three departments, you should use the OSNO reporting calendar for 2021 in any convenient accounting program or online service.
