The reporting of organizations and individual entrepreneurs can be final according to the results of the reporting year and interim. The calendar for reporting in 2020 in the form of a table will tell you which reports are to be submitted in different months of the year and the deadlines when this should be done. Changes in terms are not expected, but for some documents new forms will be introduced, which are to be completed by business entities.
Reporting deadlines in 2019
A delay in the submission of reports can entail not only fines for the official and the company, but also a blocking of its settlement accounts. Therefore, it is important to report on all aspects of the enterprise to the regulatory authorities in a timely manner. To monitor compliance with the deadlines will help the calendar of submission of reports in 2020.
The calendar indicates the deadline for submitting each report, established by law. If it falls out in 2020 on a day off (calendar or holiday non-working), the deadline for filing will shift to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). This rule is relevant for both federal and regional holidays of individual constituent entities of the Russian Federation.
| Submission deadline | Report Title | Reporting period |
1st quarter | ||
| 9.01 | Notification of the transition to the simplified tax system / change of the object of taxation | |
| Notice of refusal or suspension of VAT exemption | ||
| 15.01 | Information about the insured persons in the PFR (SZV-M) | December 2019 |
| Notification of refusal to work on the simplified tax system in 2020, the loss of such a right and the transition to a new tax regime | ||
| 20.01 | Headcount Report | 2019 |
| Water Tax Declaration | ||
| Journal of received and issued invoices in electronic form | 4th quarter 2019 | |
| Single (simplified) tax return | 2019 | |
| UTII Declaration | 4th quarter 2019 | |
| Paper report 4-FSS on the use of social contributions. insurance | 2019 | |
| 25.01 | VAT declaration | 4th quarter 2019 |
| 4-FSS Electronic Report | 2019 | |
| 30.01 | Calculation of insurance premiums (RSV) | |
| 1.02 | Transport Tax Declaration | |
| Land Tax Declaration | ||
| 15.02 | SZV-M | January |
| Information on the number and wages of employees (P-4) | ||
| Notifications and supporting documents for VAT exemption, its extension for the next 12 months or refusal of exemption | ||
| 28.02 | Income tax return (KND 1151006) | January |
| 1.03 | Information on the insurance record of insured persons (SZV-Seniority) | |
| Certificate 2-NDFL with sign 2 (inability to withhold tax) | ||
| 2.03 | Information on the activities of an individual entrepreneur (1-IP) | |
| 4.03 | Information on the production and shipment of goods and services P-1 | February |
| 15.03 | SZV-M | |
| P-4 | ||
| 30.03 | KND 1151006 | 2019 |
| February | ||
2nd quarter | ||
| 1.04 | Property Tax Declaration | 2019 |
| Accounting statements (Balance sheet, Statement of cash flows, Statement of cash flows) | ||
| 2-personal income tax | ||
| 6-personal income tax | ||
| USN Declaration | ||
| Declaration | ||
| 4.04 | P-1 | March |
| 15.04 | SZV-M | |
| P-4 | ||
| Confirmation of the main activity in the FSS | 2019 | |
| 22.04 | Invoice journal | 1st quarter |
| Single Simplified Declaration | ||
| 4-FSS Paper Report | ||
| UTII Declaration | ||
| 25.04 | VAT declaration | |
| 4-FSS Electronic Report | ||
| 28.04 | KND 1151006 | |
| 30.04 | 6-personal income tax | |
| 3-personal income tax | 2019 | |
| USN Declaration | ||
| RSV | 1st quarter | |
| Calculation of advance payment of property tax | ||
| Information on the financial condition of the organization (P-3) | ||
| 4.05 | P-1 | April |
| 15.05 | SZV-M | |
| P-4 | ||
| 28.05 | KND 1151006 | April |
| 4.06 | P-1 | May |
| 15.06 | P-4 | |
| SZV-M | ||
| 28.06 | KND 1151006 | |
3rd quarter | ||
| 4.07 | P-1 | June |
| 15.07 | SZV-M | |
| P-4 | June / 2 quarter | |
| 22.07 | Single Simplified Declaration | 2nd quarter |
| 4-FSS Paper Report | ||
| Electronic invoice journal | ||
| UTII Declaration | ||
| Water Tax Declaration | ||
| 25.07 | VAT declaration | |
| 4-FSS Electronic Report | ||
| 28.07 | KND 1151006 | |
| 30.07 | RSV | |
| Calculation of advance payment of property tax | ||
| 31.07 | 6-personal income tax | |
| 4.08 | P-1 | July |
| 15.08 | SZV-M | |
| P-4 | ||
| 28.08 | KND 1151006 | |
| 4.09 | P-1 | August |
| 15.09 | P-4 | |
| SZV-M | ||
| 28.09 | P-3 | |
| KND 1151006 | ||
4th quarter | ||
| 4.10 | P-1 | September |
| 15.10 | SZV-M | |
| P-4 | ||
| 22.10 | Single Simplified Declaration | 3rd quarter |
| 4-FSS Paper Report | ||
| Electronic invoice journal | ||
| Water Tax Declaration | ||
| UTII Declaration | ||
| 25.10 | VAT declaration | |
| 4-FSS Electronic Report | ||
| 28.10 | KND 1151006 | |
| 30.10 | RSV | |
| Calculation of advance payment of property tax | ||
| 31.10 | 6-personal income tax | |
| 1.11 | Documents for a discount to the rate of contributions for injuries for 2021 | |
| 4.11 | P-1 | October |
| 15.11 | SZV-M | |
| P-4 | ||
| 28.11 | P-3 | |
| KND 1151006 | ||
| 4.12 | P-1 | November |
| 15.12 | SZV-M | |
| P-4 | ||
| Vacation schedule | 2021 | |
| 28.12 | KND 1151006 | November |
| P-3 | ||
2020 innovations
In 2020, the possibility of submitting reports in paper form will be reserved only for representatives of small businesses (with an income of up to 800 million rubles and an average number of up to 100 employees). It is better to send them by mail at least a week before the last date in case of delays in transit. Penalties are provided even when consideration of reports is postponed through no fault of the compiler.
Since 2020, mandatory submission of documents in electronic form via telecommunication channels has been introduced for all other entities. Moreover, the annual financial statements will no longer be submitted to the statistical authorities, only to the tax authority at the location of the company. With electronic filing, the problem of delivery delays is usually not relevant. The sender receives a notification with the date and time of receipt of the report, which can later be used as proof of submission within the established deadlines.
Another innovation is an additional report to the Pension Fund called “SZV-TD” (Information on the labor activity of workers). It is planned to introduce it from the beginning of 2020 and submit it by the 15th day of each month (accordingly, it will be submitted together with SZV-M).
Fines
The amount of possible fines for violation of the deadlines for submission of reports in 2020 is determined depending on the type of document not submitted:
| Type of document | Admin a responsibility |
|---|---|
| Tax Return, RSV, 4-FSS | 5% of unpaid payment (min. 1000 rubles, max. 30% of the amount of non-payment) for each month of delay (including incomplete) |
| SZV-M, SZV-STAGE | 500 rub for each person |
| 2-personal income tax | 200 rub for each copy not delivered |
| 6-personal income tax | 1000 rub for each month of delay (including incomplete) |
| IFRS Accounting | 200 rub for each failed document |
| Headcount Report | 200 rub |
In addition, the payment of a fine does not eliminate the need to provide an overdue report.
Read also:
- Reporting for the 1st quarter of 2020
- Taxes for individual entrepreneurs in 2020
- Salaries of civil servants in 2020
(No ratings yet)
Loading...
