Deadlines for submitting reports in 2021

Outsourcing "My business - Accounting services"

A team of an accountant, lawyer, personnel officer and business assistant will take care of all the routine and communication with government agencies

Find out more

So, you have decided to do without the help of specialized companies and want to conduct and submit tax reports yourself.

To prepare a report to the Federal Tax Service, the initial information will be the tax regime system applied by the individual entrepreneur or organization.

How to submit tax reports?

Reports to the tax office can be submitted in person or through a representative, and can also be sent by mail or via the Internet. By the way, the latter option is preferred by an increasing number of individual entrepreneurs and LLCs. The advantages are obvious: there is no need to stand in queues, wasting time, install special programs for preparing reports, you can submit reports and declarations at any time of the day.

The ability to send tax reports via the Internet is provided in the online accounting “My Business”.

By becoming a user of the service, you will not look for options on how to submit a report to the tax office for free - after free registration in “My Business”, you will be able to learn how to submit reports to the tax office yourself. It is important that this does not take much time, and you will be sure that everything is done correctly and the order is not broken.

Types of reports and declarations to the Federal Tax Service

Reports on simplified tax system and UTII

If a simplified taxation system is used, then an individual entrepreneur without employees is limited only to filing a declaration according to the simplified tax system; it is submitted for the reporting year no later than April 30 of the year following the reporting year. Organizations using the simplified tax system also submit a declaration once a year, but until the end of March inclusive.

Generate a simplified taxation system declaration online

Payers of the single tax on imputed income submit reports to the tax office quarterly - no later than the 20th day of the first month following the previous quarter.

Generate UTII declaration online

In addition, LLCs and individual entrepreneurs with employees (in terms of basic tax reporting), regardless of the taxation regime, must report on the average number of employees - no later than January 20 of the year following the reporting year; for personal income tax ( NDFL ) - no later than April 1 of the year that follows the reporting year in form 2-NDFL and no later than the last day of the month following the first quarter, half year, 9 months and no later than April 1 of the year of the previous year. Form 6-NDFL (from reporting for the first quarter of 2021).

Personal income tax declaration

Personal income tax is a tax imposed on the income of an individual or individual entrepreneur. Payers of this tax are all individuals and individual entrepreneurs (using special tax regimes) who receive any income.

There are several forms of declaration for this tax. The most common are:

2-NDFL

2-NDFL - certificate of income of an individual. It is a form of accounting for employee income and withholding personal income tax. This report must be submitted to all organizations and entrepreneurs using hired workers. It must be remembered that the report must be submitted for each employee to whom payments were made during the reporting period. This declaration must be submitted once a year, no later than April 1 of the year following the reporting year.

3-NDFL

3-NDFL is a document that reflects information about the income of an individual or entrepreneur. This report must be provided to individual entrepreneurs who do not use special tax regimes and to individuals who received income other than payments from the employer (sale of property, provision of services, private practice, etc.). The declaration must be submitted once a year by April 30 of the year following the reporting year.

Electronic reporting to the tax office

The Federal Tax Service strives to simplify the process of submitting documents. For this purpose, there is electronic reporting to the Federal Tax Service. There are two ways to send data electronically:

• Through EDF operators;
• Through the Federal Tax Service website.

Filing reports through EDF operators gives entrepreneurs obvious advantages:

• Documents can be sent from the office or home. No need to come to the Federal Tax Service;
• No paper duplicates of documents are required;
• Protection of reports from changes by third parties;
• Possibility of receiving information about the status of settlements in real time.

You can forget about the piles of papers that need to be printed, copied and taken to the tax office, and then stored as long as the individual entrepreneur or legal entity operates. It would seem that you simply install the program of the federal tax service and submit reports.

But why is it still not easy for an accountant and an entrepreneur during the reporting period? The fact is that the acceptance of documents on the Federal Tax Service website is still ongoing as a pilot project. Insurance premiums cannot be sent through the website, and some data must be duplicated in paper form.

Another problem is the regular change of report forms. For example, in 2021, individual entrepreneurs and organizations working on the simplified tax system must keep an updated book of income and expenses. Any accountant knows that every year dozens of such updates are introduced that affect reporting. It's hard to keep track of them. Few people are willing to regularly update the program to keep abreast of all the innovations.

As a result, reports are “wrapped up” due to errors. This is bad for business. Accountants are unhappy and do not fully understand the benefits of electronic reporting. How to avoid this? Electronic reporting to the tax office is easily submitted using the Taxnet Referent .

VAT declaration

VAT - value added tax. Accounts for 18% of the difference between the cost of goods/services and the costs of their production.

A VAT return must be submitted to all organizations and entrepreneurs that do not use special tax regimes.

The VAT return must be submitted every quarter no later than the 25th day of the month following the reporting quarter.

Attention! Since 2015, the VAT return is the only return that must be submitted electronically. Submitting a declaration in paper form is equivalent to not submitting a declaration.

We will show you how to generate any declaration automatically in 3 clicks using the “My Business” service

Try for free

Deadline for submitting reports to the Social Insurance Fund in 2021

Declaration on property tax of organizations

Organizational property tax is a tax imposed on the property of an organization. The tax base for this tax is all movable and immovable property on the balance sheet of the organization. Payers of this tax are all organizations that have movable or immovable property on their balance sheet and do not apply special tax regimes.

The tax return for this tax is drawn up in the form KND 1152001, which reflects the average value of the organization’s property on the 1st day of each month of the reporting period and the month following the reporting period. The reporting period for this declaration is 1 quarter, the tax period is 1 year. At the end of each reporting and tax period, an organization or entrepreneur must submit a declaration and make advance payments. The declaration is submitted to the tax authorities no later than the 30th day of the month following the reporting or tax period.

Who must submit reports to the Federal Tax Service?

One way or another, all citizens and enterprises of Russia are required to report to the tax service. For individuals, this process is quite simple: you need to pay transport tax, real estate tax and land tax. Alerts arrive by email at a certain time and you just need to make a payment. The remaining contributions are borne by the employer.

For individual entrepreneurs and legal entities, reporting to the Federal Tax Service is a complex process. They are subject to additional fees.

Taxes for individual entrepreneurs:

• Income of individuals;
• For added value;
• Personal income tax for employees.

Taxes for legal entities:

• For the profit of the organization;
• For added value;
• Personal income tax for employees;
• On the property of the organization;
• For the organization's transport;
• On land owned by the organization.

All deductions must be submitted on time to avoid penalties that could harm your work.

Excise tax declaration

Excise tax is a tax imposed on certain types of goods and included in the cost of these goods. Goods subject to this tax are called excisable. These include alcohol, tobacco, cars, gasoline, medicines, perfumes, etc.

Payers of this tax are organizations and entrepreneurs selling or producing excisable goods. The full list of excise tax objects is enshrined in Article 182 of the Tax Code.

The tax return for excise taxes (except for tobacco products) is filled out and submitted in the form KND 1151084, for excise taxes on tobacco products in the form 1151074. These declarations reflect the tax base and the amount of excise duty payable. The declaration and payment of tax must be submitted monthly, no later than the 25th day of the month following the reporting month.

Declaration when using unified agricultural tax

The Unified Agricultural Tax is a special tax regime for organizations and entrepreneurs involved in agriculture. Like all special tax regimes, it was introduced to simplify tax reporting and reduce the tax burden on entrepreneurs and organizations.

Organizations and entrepreneurs using this tax regime submit a tax return in the KND form 1151059.

The Unified Agricultural Tax declaration is submitted once a year no later than March 31 of the year following the reporting year.

Deadlines for submitting reports to the Pension Fund in 2021

Declarations for other taxes

In addition to the most common taxes and tax returns discussed above, there are less common taxes and tax returns for which a small number of organizations and enterprises are recognized as payers. The obligation to file these tax returns depends on the assets, activities and tax regime of the organization. All types of taxes, as well as the obligations for their payment, are enshrined in the Tax Code of the Russian Federation.

Declarations for other taxes (transport, water, land...). In addition to the most common taxes and tax returns discussed above, there are less common taxes and tax returns for which a small number of organizations and enterprises are recognized as payers. The obligation to file these tax returns depends on the assets, activities and tax regime of the organization. All types of taxes, as well as the obligations for their payment, are enshrined in the Tax Code of the Russian Federation.

Zero declaration

Any business activity may turn out to be ineffective and not generate income. However, this does not exempt the taxpayer from submitting a return. In this case, a so-called zero declaration is submitted to the tax authorities. A zero declaration is a declaration that reflects information about the absence of a tax base for any tax (income tax, VAT, simplified tax system, etc.). The concept of zero declaration is just a colloquial term. The concept of a zero declaration is not legally established in any way. In essence, a zero declaration is any declaration for which the tax base is equal to zero. The forms and deadlines for filing such a declaration are also standard and correspond to the tax for which it is filed.