What are the deadlines for submitting a declaration under the simplified tax system?

Composition of an accountant's official calendar

The official calendar can be used by accountants of all organizations, including those keeping records on the simplified tax system.
The calendar presented in legal reference systems usually consists of 4 parts:

1. A calendar based on set dates that are the same for everyone. It looks like a regular calendar with dates marked with hyperlinks. You can go through them and see what type of reporting or payment falls on this date and which payer it concerns.
2. Calendar for unspecified dates. These dates refer to specific events. Here is a list of all official regulations in which you can clarify questions regarding reporting and payment. But if we are talking about the simplified tax system, such a calendar is not suitable.
3. Grouping dates by events. This spreadsheet can be very useful if you have a list of taxes in front of you that need to be paid or for which the taxpayer must report. All events are listed here and dates are given. The simplified taxation system is highlighted in a separate line.
4. Rules for rescheduling. Contains a list of all regulations related to these rules.

In general, navigating an accountant’s calendar is quite simple. However, if we are talking only about the simplified tax system, then you need to carefully monitor which dates relate exclusively to this regime. Many of its dates are easy to remember, because the options for deadlines for the simplified tax system are not very diverse. For them, as for all deadlines relating to the submission of reports and payment of taxes, the rule applies to the transfer of a date that falls on a weekend to the next working day.

IMPORTANT! Due to the introduction of non-working days from March 30 to April 30, 2020, the reporting deadlines have changed. You can see a table with new reporting deadlines and payment deadlines here.

Please note that the calendar does not provide information about payment deadlines:

• Personal income tax, subject to its own special rules;
• regional taxes and fees, the terms of which are established by the laws of the constituent entities of the Russian Federation and may vary significantly.

A version of the official accountant calendar for 2020 is presented in our “Accountant Calendar” service.

If you do not submit reports to the Federal Tax Service or the Funds in a timely manner, sanctions will be imposed on both the company and its officials. Find out about liability for late submission of declarations and settlements in the ConsultantPlus ready-made solution by getting trial access for free.

Form 4-FSS

The report is filled out by those firms and entrepreneurs who have employees.

Due dates:

• until January 20 inclusive (on paper) and until January 27 inclusive (electronically) - for 2020;
• until April 20 inclusive (on paper) and until April 27 inclusive (electronically) - for the first quarter of 2020;
• until July 20 inclusive (on paper) and until July 27 inclusive (electronically) - for the first half of 2020;
• until October 20 inclusive (on paper) and until October 26 inclusive (electronically) - for 9 months of 2020.

All dates are subject to postponement due to weekends.

What and when to submit to the Pension Fund using the simplified tax system

Since 2020, the volume of mandatory reporting submitted directly to the Pension Fund has been significantly reduced. This is due to the fact that reports with data on accrued/paid contributions began to be submitted to the Federal Tax Service from that year. Payments of contributions are now made there as well.

Reporting submitted to the Pension Fund concerns only employers. It consists of:

• from reporting on the length of service of employees (forms SZV-STAZH and EDV-1), submitted at the end of each year no later than March 1 of the following year;
• information about insured persons who worked for the employer in the past month (form SZV-M), submitted no later than the 15th day of the month following the reporting month.
• information on the labor activity of employees (SZV-TD), monthly until the 15th.

IMPORTANT! In 2020 (from April 1), the Government received the authority to change the deadline for submitting the SZV-TD form. Read more here.

Read about the rules for preparing and submitting annual reports in the article “How to fill out and submit reports to the Pension Fund for the year?”

Accounting statements 2020

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, 2020 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.

What and when to submit and pay to the Social Insurance Fund using the simplified tax system

A similar situation has arisen with regard to reporting to the Social Insurance Fund, since control over the main volume of contributions (in terms of disability and maternity insurance) has passed to the tax authorities.

However, to the Social Insurance Fund, employers still need to submit a quarterly report on contributions for injuries (Form 4-FSS), submitting it in the month following the end of each quarter, no later than:

• on the 20th, if the report is submitted on paper (this is available to policyholders with an average number of employees of no more than 25 people);
• 25th, if submitted electronically.

And they are still paid to the Social Insurance Fund with the same frequency (monthly) and within the same period (no later than the 15th day of the month following the reporting month).

Read more about these contributions in this material.

The need for annual confirmation of the type of activity carried out by the policyholder also remains. Documents for this, compiled according to the data of the previous year, must be submitted to the Social Insurance Fund no later than April 15 of the following year.

In 2020, due to the coronavirus, the deadline for confirming the type of activity has been extended. Read more here.

VAT declaration

Persons on OSNO submit VAT once a quarter (Article 174 of the Tax Code of the Russian Federation). In this case, the tax payment can be divided into three parts and paid once a month (Clause 1, Article 174 of the Tax Code of the Russian Federation). We recommend that you fill out the declaration thoughtfully, reflecting only reliable documents. To avoid problems, we advise you to check incoming and outgoing invoices with counterparties before submitting the declaration. If your supplier does not reflect VAT, and you accept it for offset, the Federal Tax Service will send a demand.

In 2020, law-abiding taxpayers must submit a VAT return in accordance with the norms of the Tax Code of the Russian Federation within the following deadlines:

• until January 27 inclusive - for the 4th quarter of 2020;
• until April 27 inclusive - for the 1st quarter of 2020;
• until July 27 inclusive - for the 2nd quarter of 2020;
• until October 26 inclusive - for the 3rd quarter of 2020.

For the last quarter of 2020, the VAT return must be submitted no later than January 25, 2021.

The above dates take into account the transfer. For example, the deadline for submitting the declaration for the last quarter of 2020 falls on Saturday. Thanks to this, the accountant has a couple of extra days to prepare the report.

The majority of companies report VAT electronically. Certain categories of VAT payers have the right to submit a paper declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation).

In addition to the declaration, the Tax Code provides for the submission of a log of received and issued invoices. But only a few categories of taxpayers hand over this magazine. Check the need to submit the invoice journal in clause 5.2 of Art. 174 Tax Code of the Russian Federation. If the law requires you to submit a Federal Tax Service journal, this must be done before the 20th day of the month following the expired tax period. The journal has only one form of submission – electronic.

What and when to submit and pay to the Federal Tax Service using the simplified tax system

Taxpayers using the simplified tax system submit a simplified tax return to the Federal Tax Service once a year (at the end of the year). The deadline for its submission for firms and individual entrepreneurs differs: organizations submit the declaration earlier - no later than March 31 of the year following the reporting year, and entrepreneurs have more time to prepare it and submit this report no later than April 30. In 2020, both dates are working, and therefore no postponements are expected.

In 2020, due to coronavirus, the deadline for submitting a declaration under the simplified tax system has been extended by 3 months: until June 30 for organizations and until July 30 for individual entrepreneurs.

The simplified tax system is paid quarterly (advance payments) no later than the 25th day of the month following the end of the next quarter. Payment at the end of the year is carried out within a time frame that coincides with the dates of filing simplified tax reporting and therefore differs for legal entities and individual entrepreneurs.

If an organization has grounds for calculating and paying land, transport or water tax, property tax based on cadastral value, then it submits reports on them and makes payments within the legally established deadlines. For individual entrepreneurs, the Federal Tax Service makes the calculation of property taxes, and he pays them in the same way as other individuals - once a year on the basis of a notification sent from the tax office, within the uniform period established for payments by individuals (until December 1 of the year following the billing year) .

Employers submit to the Federal Tax Service:

• a quarterly summary report on insurance premiums, submitted no later than the 30th day of the month following the reporting quarter;
• a quarterly report reflecting the amounts and timing of personal income tax due (form 6-NDFL), which is submitted no later than the last day of the month following the corresponding quarter, and no later than March 1 of the year following the reporting year, if the report refers to about the last quarter of the reporting year;
• annual reporting on employee income (Form 2-NDFL), submitted within the same deadline established for the submission of the last report for the year, Form 6-NDFL, if it concerns withheld tax, and submitted earlier (no later than March 1 of the year following the reporting period) ), if we are talking about unwithheld tax.

NOTE! The deadline for submitting 6-NDFL and 2-NDFL, starting with the annual reporting for 2020, has been reduced by a month. That is, for 2020, reports had to be submitted no later than 03/02/2020, because 03/01/2020 - Sunday. Read about changes to personal income tax reporting here.

Payment of insurance premiums paid to the Federal Tax Service is carried out monthly no later than the 15th day of the month following the month being paid.

At the end of the year (no later than January 20), employers submit an annual report containing information on the average number of its employees.

Reporting on payment of income to individuals

The lists of reports and the dates of their submission for mandatory reporting submitted in connection with the payment of income to employees are the same, regardless of who they are generated by (legal entity or individual entrepreneur). This is the reporting:

• by average number;
• personal income tax;
• insurance premiums;
• length of service

The report on the average headcount is submitted in the form given in the appendix to the order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25 / [email protected] no later than January 20 of the year following the reporting year (clause 3 of Article 80 of the Tax Code of the Russian Federation) .

There will be two annual reports for personal income tax. They must be submitted at the same time (no later than April 1 of the year following the reporting year - clause 2 of Article 2340 of the Tax Code of the Russian Federation):

• on the total amounts of tax withheld when paying income - in form 6-NDFL (contained in the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] );
• about income paid to each individual and the tax withheld from them - in form 2-NDFL (given in the order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11 / [email protected] ).

IMPORTANT! If it is not possible to withhold tax on an individual’s income, the Federal Tax Service must be notified about this no later than March 1 of the year following the year of payment of such income (clause 5 of Article 226 of the Tax Code of the Russian Federation), reflecting the relevant information in the certificate of Form 2-NDFL.

For insurance premiums, you will also need to submit 2 reports:

• in the Federal Tax Service - consolidated, concerning contributions to the Social Insurance Fund (for insurance in connection with maternity and temporary disability), the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund - in the form given in the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / [email protected] , not later than January 30 of the year that began at the end of the reporting year (clause 7 of Article 431 of the Tax Code of the Russian Federation);
• in the FSS - dedicated to contributions for accident insurance in form 4-FSS, approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, no later than 20 (for those submitting a report on paper) or 25 (for those submitting it electronically) January of the year following for reporting (Clause 1, Article 23 of the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ).

Another report - on the length of service of employees - must be sent to the Pension Fund no later than March 1 of the year following the completed reporting period (Clause 2, Article 11 of the Law “On Individual (Personalized) Accounting..." dated 04/01/1996 No. 27-FZ) , according to the form SZV-STAZH.

Accountant calendar 2020 for individual entrepreneurs and organizations using the simplified tax system

IMPORTANT! Due to the introduction of non-working days from March 30 to April 30 and from May 6 to 8, 2020, the reporting deadlines for taxpayers subject to the non-working regime have changed. You can see a table with new reporting deadlines and payment deadlines here. Companies that continue to operate during this period must adhere to their normal reporting dates, which are set out in the table below.

The accountant's calendar for other taxation systems was developed by ConsultantPlus experts. Get trial access to K+ for free and submit your reports on time.

Deadlines for submitting basic reports to the Federal Tax Service in 2018

Results

Taxpayers using the simplified tax system can use the accountant’s general official calendar to determine the deadlines for filing the necessary reports and making payments. However, only certain dates of this calendar are significant for him, depending on who the taxpayer is (legal entity or individual entrepreneur), and on whether the individual entrepreneur has employees.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

February

Single entrepreneurs, skip to March or go skiing, you are free in February. Here is the list only for individual entrepreneurs with employees and organizations:

Submit a report to the Pension Fund of the Russian Federation using the SZV-M form for January 2020

When: Until February 15th.

Where? To the territorial branch of the Pension Fund of the Russian Federation at the place of registration.

Fine: 500 rub. for each employee.

Submit it yourself: using the “My Business” service

Transfer insurance premiums for employees for January

When? Until February 15th.

Where? To the Federal Tax Service inspection at the place of registration, contributions for injuries to the Social Insurance Fund.

Fine: 20% of the amount of unpaid fees and penalties.

Calculate and pay: using the “My Business” service

Pay salary taxes

When? No later than the next day after payment of wages.

Where? To the Federal Tax Service at the place of registration.

Fine: 20% of the amount of unpaid fees and penalties.

Calculate and pay: using the “My Business” service

March

Pay fixed fees for the first quarter of 2020

When? Until March 31st.

Who pays? Individual entrepreneurs who want to pay contributions in installments in order to take them into account when calculating tax.

Where? To the Federal Tax Service at the place of registration (registration)

Calculate and pay: using the “My Business” service

Individual entrepreneurs without employees, welcome spring and get ready for quarterly reports, but routine matters are still in store for employers and LLCs:

Submit a declaration under the simplified tax system and pay tax for 2020

Who is renting? LLC on the simplified tax system.

When? Until March 31st.

Where? To the Federal Tax Service inspection at the place of registration.

Fine: for the declaration - 5% of the tax amount according to the report for each month of delay, minimum 1,000 rubles, blocking of the current account. For tax – 20% of the unpaid tax amount.

Calculate and pay: using the “My Business” service

Submit a report to the Pension Fund of the Russian Federation using the SZV-M form for February 2020

When: Until March 15.

Where? To the territorial branch of the Pension Fund of the Russian Federation at the place of registration.

Fine: 500 rub. for each employee.

Submit it yourself: using the “My Business” service

Submit the SZV-experience report

When? Until March 1st.

Where? To the territorial branch of the Pension Fund of the Russian Federation at the place of registration.

Fine: 500 rub. for each employee.

Submit it yourself: using the “My Business” service

Transfer insurance premiums for employees for February

When? Until March 15.

Where? To the Federal Tax Service inspection at the place of registration, contributions for injuries to the Social Insurance Fund.

Fine: 20% of the amount of unpaid fees and penalties.

Calculate and pay: using the “My Business” service

Pay salary taxes

When? No later than the next day after payment of wages.

Where? To the Federal Tax Service at the place of registration.

Fine: 20% of the amount of unpaid fees and penalties.

Calculate and pay: using the “My Business” service