New in laws from 2021: a great overview for accountants

Changes in annual financial statements for 2021 that affect all accountants

New forms of financial statements for 2021

Order of the Ministry of Finance No. 61n, which was issued in April 2021, made changes to the heading part of all reporting forms. A new line has appeared where the accountant must mark the mandatory audit. That and all the changes.

Just in case, check the numbers of machine-readable accounting forms in case your program has not been updated. These are the numbers:

• For those who report in the general manner - KND 0710099.
• For those who report using simplified forms - KND 0710096.

Accounting statements for 2021 are submitted only to the Federal Tax Service and only in electronic format

Accountants no longer need to submit financial statements separately to tax and statistics. From the financial statements for 2019, the electronic balance sheet has the same status as a balance sheet drawn up on paper.

Only small and micro enterprises are allowed to submit financial statements for 2021 on paper. This year, small firms can report either on paper or online. From 2021, small businesses will have only one option for submitting reports – via the Internet.

The changes were introduced by Federal Laws No. 444-FZ dated November 28, 2018 and No. 447-FZ dated November 28, 2018.

First quarter reporting to the Pension Fund

All employers - organizations, individual entrepreneurs, heads of peasant farms - are required to submit reports to the Pension Fund in the 1st quarter of 2021 (as in previous periods).
Self-employed persons (individual entrepreneurs without employees, lawyers, private notaries, etc.) do not have such an obligation (with the exception of individuals who independently pay additional contributions). If the policyholder has nothing to correct in the previously submitted personalized information, his reporting obligation to the Pension Fund arises:

• monthly - in this mode, the law requires the submission of current information about insured persons in the SZV-M form;
• annually - once at the end of the year, the Pension Fund collects information about the insurance experience in the SZV-STAZH form.

The reporting deadline for the SZV-STAZH report for 2021 is March 1, 2021. The reporting deadlines for SZV-M for the 1st quarter of 2021 are as follows:

• 01/15/2019 - for December 2021;
• 02/15/2019 - for January 2021;
• 03/15/2019 - for February 2021;
• 04/15/2019 - for March 2021.

All 15ths were working days, so there will be no postponements of reporting dates here.

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.

SZV-M: how many reports need to be submitted in the 1st quarter

The reporting of individual entrepreneurs to the Pension Fund of the Russian Federation is transferred in strictly defined cases. The Russian government strives to minimize the administrative burden on business. They are trying to get rid of unnecessary paperwork. All situations in which a merchant must send settlement documents to the fund are listed in Article 11 of Law 27-FZ of 04/01/1996. Additional requirements are fixed by norm 431 of the Tax Code of the Russian Federation.

Reporting will be required starting in 2021. That is, for the first time it will be necessary to report for January 2021 - in February. The submission form is only in electronic form if the report is submitted for 25 people or more. The report will need to be submitted in addition to the SZV-M.

SZV-M is a monthly report to the Pension Fund. It is intended to reflect information about the insured persons (full name, SNILS, INN). The obligation to submit this report lies with all policyholders. The completeness and accuracy of the presented data allows us to generate reliable information on the personal accounts of future and working pensioners.

The form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p.

For the three reporting months of the first quarter, three reports must be submitted in the SZV-M form. All reports are submitted no later than the 15th day of the month following the reporting month.

Quarterly reports to the Pension Fund of the Russian Federation are not provided for all policyholders without exception. No later than April 19, those policyholders who paid additional insurance premiums in the reporting quarter must report to the Pension Fund using form DSV-3. Other reports to the Pension Fund are submitted at a different frequency and are not quarterly.

Even more materials on the topic can be found in the “Insurance Premiums” section.

SZV-M is a monthly report to the Pension Fund. It is intended to reflect information about the insured persons (full name, SNILS, INN). The obligation to submit this report lies with all policyholders.

It is important that each such contribution be made in one payment after the formation of the corresponding payment order.

New personal income tax deductions for children from 2021

They plan to introduce new tax deductions for children. Expected values ​​are in the table.

In addition to increasing benefits, officials decided to introduce changes to the transfer of taxes in 2021. The innovation concerns the personal income tax limit. It was decided to increase the limit from 350,000 rubles to 400,000 rubles.

Excise taxes in a new way

Excise taxes on fuel will be increased. On average, rates will increase by a third. For example, the rate per ton of motor fuel will increase to 12,300 and 12,750 rubles, and the rate for diesel fuel will increase to 8,500 and 8,800 rubles.

In addition to increasing excise rates, legislators introduced new items of goods that have become taxable since 2021. For example, hookah mixtures are included in the list of excisable products. In addition, officials determined that Russian perfume companies will become excise tax payers on the alcohol used in the manufacture of products.

Changes in salaries, payroll taxes and minimum wage in 2021

As of January 1, 2020, a new minimum wage is in effect in Russia. The minimum wage for a fully worked standard is 12,130 rubles. It is illegal to pay an employee below this amount. Provided that he works full time and has worked in full for a month. Payroll tax rates have not changed. Reminder for accountants - in the table of tax rates in 2021.

Fines for failure to submit or late submission of reports

If you do not provide the necessary information to the relevant authorities, otherwise you will be punished. It can be of two types - tax and administrative. In the first case, a fine will be imposed.

Its size will directly depend on the number of unsubmitted forms, for each of which you will pay 200 rubles. In the second case, the fines will be much larger, and will depend on who is responsible for providing them - the accountant or the organization itself.

SZV-STAZH

SZV-STAZH is a relatively new form for employers who use it to report to the Pension Fund about the periods of work of their specialists, as well as the amounts of contributions accrued or paid during the reporting period. Not only enterprises (including separate divisions), but also individual entrepreneurs, private detectives, notaries and lawyers are required to submit it in a timely manner. For the first time, the SZV-STAZH form appeared as an independent document in 2021, since previously such information was reflected in the RSV-1 report.

In accordance with the requirements of the law, the employer must report on the periods of work of its specialists once a year: accordingly, regardless of what happens and how the enterprise with hired workers will work, in 2021 SZV-STAZH will need to be submitted to the Pension Fund up to 1 March, reporting for the previous year.

In some cases, this form is submitted ahead of schedule, for example, during the reorganization or liquidation of an enterprise.

At the same time, you should not be afraid of a fine for late submission of the SZV-M form if:

• the only employee of the organization is its founder;
• the organization for some reason has ceased its business activities and has no employees;
• At a meeting of the partnership or cooperative, the election of a chairman was held, but no agreement was concluded with him to perform his duties.

If reporting is submitted by a large enterprise with more than 25 employees, then, in order to avoid paperwork, the form will have to be submitted electronically via multimedia. Small organizations and individual entrepreneurs can submit SZV-M on paper.

When providing up-to-date information, it is important to avoid errors when filling out the form. If during the inspection at least one inaccuracy is revealed, the employer will have to pay a fine of 500 rubles. (accordingly, this amount will have to be paid for each inaccuracy or error). And this is not counting the fine for failure to comply with the deadline for submitting the SZV-M report, which must be received by the regulatory authority by the 15th of each month.

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To avoid penalties, an enterprise or individual entrepreneur with hired employees must submit reports to the Pension Fund in a timely manner (otherwise, a fine will be assessed from April 1, 2021). At the same time, the function of monitoring the procedure for paying insurance premiums will be assigned to the Tax Service, which has broad powers and can punish violators for failure to meet deadlines or incorrectly filled out document forms.

Back in the second quarter of 2021, an additional requirement was introduced, according to which individual entrepreneurs engaged in private business activities and organizations must transfer data on officially employed employees (including those on vacation or maternity leave) to the Pension Fund. using the SZV-M form. This requirement will remain relevant in 2021, but individual entrepreneurs who do not have employees will be exempt from this obligation.

A typical mistake accountants make when filling out SZV-M is providing incomplete information, which does not allow one to estimate the actual number of persons subject to insurance. In fact, the employee’s data must be included in such a report even if they are provided with services not only on the basis of an employment contract (or provision of services), but also when concluding a publishing, licensing, or copyright agreement.

From 2021, employers will have to submit another report to the Pension Fund, which has already been announced by the government. We are talking about “Information on the work activity of the insured person,” which will reflect information about employment, transfer to another position and dismissal, indicating the reasons that prompted the termination of the current employment contract.

• the full name of the policyholder or information about its renaming (in this case, the basis for the renaming must be indicated and the relevant documentation must be provided);
• registration number;
• accurate information about hiring (about moving to another department);
• name of the profession, specialty or position indicating its qualifications (work category, class, rank, qualification);
• information about transfer to another position;
• information about dismissal and exact grounds for termination of the employment contract;
• details of the order or instruction regarding employment.

Employers will be required to submit information about the work activities of their employees by the 15th of each month, i.e., for such a report the same deadline for submitting the form is set as for SZV-M.

Another reporting form that is submitted to the Pension Fund is DSV-3, which reflects the amount of additional insurance premiums. But it is filled out only if the employee has entrusted the transfer of such payments to his employer by writing a statement in the established form.

Income tax

The corporate income tax rate will remain until 2024. Thus, organizations will be required to pay 3% to the federal budget and 17% to the regional budget. As a result, the 20% rate remains for all subjects.

Please note that 20% is the maximum rate, and previously the authorities of the constituent entities of the Russian Federation had the right to establish additional benefits and reducing coefficients to regional obligations. Now regions do not have the right to reduce rates at will. However, current benefits will remain in place until 2023 at most, unless regional authorities cancel the decision on benefits earlier.

The composition of costs that an organization has the right to take into account when calculating income tax has been supplemented. Now the costs of purchasing health vouchers for your employees can be offset as part of your income tax expenses. There are also restrictions: 50,000 rubles per employee or his relative per year. But no more than 6% of the amount of labor costs. Please note that the conditions are relevant only for tours in Russia. Foreign holidays and recovery cannot be taken into account.

Insurance coverage will increase

What taxes were increased in 2021, besides VAT? The changes also affected insurance premiums. But we can’t talk about a direct increase. Officials only increased the limits on the accrual of insurance coverage.

From 2021, the current limits have been increased. Decree of the Government of the Russian Federation dated November 28, 2018 No. 1426 approved that the maximum limit on contributions for compulsory pension insurance will be 1,150,000 rubles. And for contributions to insurance for temporary disability and maternity - 865,000 rubles.

Consequently, policyholders paid more premiums compared to 2021. Let us recall that upon reaching the established limit, insurance premium rates are reduced. If the amount of total accruals for the insured person exceeds 1,150,000 rubles, then the tariff for compulsory health insurance is reduced from 22% to 10%.

The limit for VNiM contributions is lower. If the amount of accruals for an insured employee exceeds 865,000 rubles, then the tariff is reduced from 2.9% to 0%.

But that's not all! Officials have eliminated some benefits. Let us remind you that some policyholders have the right to apply reduced rates for calculating insurance coverage. In 2021, there was a relaxation for pharmacies using UTII, and for companies and entrepreneurs using the simplified tax system. This category of policyholders paid only 20% compulsory health insurance premiums. In 2021, these benefits are canceled. Now companies and individual entrepreneurs on the simplified tax system and pharmacies on UTII pay contributions in full.

In addition, officials determined that the OPS tariff of 22% (and 10% when the limit is reached) has become indefinite. That is, it is approved for an unlimited period of time. Previously, the orders were valid only until 2021, and from 2021 the OPS rate was supposed to rise to 26%.

New rules for tax audits

The conditions and timing of fiscal audits have been simplified. Now a desk audit of a VAT return must be carried out within no more than two months. However, if tax officials find errors, the period of the chamber may be extended to three months.

The subject of the repeated on-site audit of the inspectorate has been specified. The essence of the change: if a taxpayer has filed a corrective tax return in which the tax payable is declared in a smaller amount than in the initial reporting, the tax authorities have the right to initiate a second departure. The purpose of the on-site audit is to control the correctness of the calculation of fiscal obligations.

Officials also clarified the taxpayer’s procedure if the Federal Tax Service requires submitting supporting documents again. The new algorithm is enshrined in clause 5 of Art. 93 Tax Code of the Russian Federation.

Online cash registers from January 1, 2019

In addition to the introduction of new taxes, significant changes will be made to existing ones. What taxes will be in 2021, and what other innovations will befall Russian entrepreneurs – we’ll find out from the experts.

One of the main events for entrepreneurs will be the creation of so-called general online cash registers. Online cash registers perform the same functions as a cash register. The only difference is that all cash transactions are regulated and carried out via the Internet. The online cash register transmits all information to the Federal Tax Service, namely: from whom and to whom the payment is made and what is the amount of the payment. This implementation will be a new stage in the legalization of business on the Internet. And also, through online cash registers, the state increases budget revenues through online entrepreneurship.

The bill on the introduction of online cash registers was considered in 2021. In 2021, there were first attempts to pass a law, however, the state adopted a law delaying the transition to online cash registers. It was only in 2019 that the decision was finally made to switch to online cash settlement. Online cash registers should be installed in July 2021.

The main thing you need to know from this bill:

• Individual entrepreneurs who do not have employees received a deferment from the state until July 2021.
• Individual entrepreneurs who have hired employees will not receive a deferment from the state.
• Also, those entrepreneurs who are engaged in trade and public catering do not receive a deferment.
• Entrepreneurs who work in trade are required to install an online cash register within a month after signing the TD with the first employee.

Changes will also affect taxes such as: transport, property tax, environmental, income and others. What will the taxes be in 2021? Let's look at each tax separately.

New tax introduced

A new tax on professional income will be introduced from 01/01/2019. It will affect entrepreneurs and self-employed citizens who work independently, without hiring hired personnel.

The rate of the new professional tax is differentiated. For taxpayers who provide services to individuals, the rate is 3%. For those working with legal entities, the tax rate is higher - 6%. This amount of encumbrance already takes into account social insurance contributions “for yourself”. Officials also approved an income limit for this category of taxpayers; it is equal to 2,400,000 rubles.

Please note that the new tax was introduced in test mode and only for four regions. However, individual entrepreneurs using the simplified tax system can already switch to this taxation regime. To become a taxpayer under the new tax regime, you just need to register in a special application. No reporting provided.

Income tax

Despite numerous disputes and disagreements between officials, it was decided to maintain the personal income tax rate. In 2021, personal income tax for residents will be 13%. Increases to 15% were not approved by the supreme authority of the state.

However, officials decided to adjust income tax reporting. So, the 2-NDFL certificate has been updated. Please note that there are now two reporting forms. The first one will have to be filled out for the employee if he requested 2-NDFL, for example, to apply for a tax deduction or obtain a loan from a bank. This form has been significantly simplified; fields and columns that were “interesting” to tax authorities have been removed.

The second form is for the Federal Tax Service. The form has grown, new fields have been added. But information about the monthly distribution of income and deductions was included in a separate appendix in the 2-NDFL certificate. The filling order has also been adjusted. However, the adjustments are only formal. The general rules are preserved.

The declaration under the simplified tax system will be canceled

Tax officials have decided to cancel the collection of tax returns under the simplified tax system. Don’t rush to rejoice, pleasant adjustments will not affect all subjects on the simplified version.

So, officials decided to exempt entities that meet two conditions from submitting a declaration under the simplified tax system:

1. The object of taxation according to the simplified tax system is “income” or the simplified tax system of 6%.
2. The taxpayer uses an online cash register for payments.

New generation cash registers operating online independently send information about all purchases made to the Federal Tax Service. Consequently, tax authorities have all the necessary information to calculate taxes. As a result, it was decided to free entrepreneurs from submitting unnecessary reports. However, the innovation is only in plans; the draft document has not yet been published.

VAT changes from 2021

Legislators are considering the possibility of amending paragraph 2 of Article 164 of the Tax Code in order to reduce the value added tax rate to 12%.
The project was submitted to the State Duma by deputies from the Communist Party. Previously, the A Just Russia party came up with a similar initiative; it was proposed to make a rate of 15%. For VAT, the current tax rates in 2021 are:

• basic - 20%;
• preferential - 10% and 0%.

They plan to reduce VAT gradually, by 2% per year. From 2021, VAT will become 18% and by 2025 it will reach 12%. You can find out more about the proposal in the Legislative Support System.

Useful: VAT calculator.

Personal income tax increased

The debate over tax increases continues. More recently, some representatives of the State Duma announced an upcoming increase in personal income tax to 15%. But this initiative was rejected by the majority of officials.

In addition, representatives of the Ministry of Finance of the Russian Federation published an official statement that a change, and especially an increase in personal income tax, is not planned either in 2021 or in the planned year 2021. There are also no plans to introduce progressive rates. Consequently, the personal income tax rate will remain at 13%.

However, innovations in terms of personal income tax could not be avoided. Legislators have once again adjusted the form of the 2-NDFL certificate. The new reporting document will have to be filled out at the end of 2021. Note that the structure has been changed slightly. Fields that were needed only by tax authorities were excluded from the new form. Read more: “How to fill out a certificate for the new form 2-NDFL in 2021.”