Accountant calendar for 2020, reporting deadlines

All legal entities must report on their activities to the Federal Tax Service and the Pension Fund. Previously, reporting was also provided to statistical authorities. It is better for legal entities to submit all the reports that are assigned to them on time. Failure to submit reports on time is fraught with fines, and in some cases even blocking the organization’s account. Penalties can reach 30% of the amount of tax payable.

Date of delivery to the Federal Tax Service: financial (accounting) statements (BO)

Beginning January 1, 2020, the BO will be surrendered only to the Federal Tax Service, and the Rosstat will not give up reports. It will be surrendered through electronic communication channels with electronic digital signature. Small and medium-sized businesses can still submit reports in paper form.

Reporting, which is submitted to the IFTS

What reportingWhen providedIn what time
2 - personal income taxMar 1 2021For 2020 (when personal income tax is not withheld from income)
Until Apr 1 20212020 (for all income)
6 - personal income taxUntil Apr 1 2020For 2019
Until Apr 30 2020For the 1st quarter of 2020
Until Jul 31. 2020For the first half of 2020
31 oct. 2020For 9 months of 2020
Until Apr 1 2021For 2020
Insurance premiumsUntil Jan 31 2020For 2019
Until Apr 30 2020For the 1st quarter - l 2020
Until Jul 31. 2020For the first half of 2020
31 oct. 2020For 9 months - in 2020
Until Jan 31 2021For 2020
Income tax: quarterly provisionBy Mar 28 2020For 2019
Until Apr 28 2020For the 1st quarter - l 2020
Until Jul 28. 2020For the first half of 2020
On Oct 28 2020For 9 months of 2020
March 28, 2021For 2020
VAT (declaration)Jan 25 2020For Q4 - L 2019
Until Apr 25 2020For the 1st quarter of 2020
Until Jul 25 2020For the 2nd quarter of 2020

25 oct. 2020For the 3rd quarter of 2020
Jan 25 2021For the 4th quarter of 2020
The accounting journal of all invoicesJan 20 2020Q4 2019
Until April 20, 2020For the 1st quarter - l 2020
Until July 20, 2020For the 2nd quarter - l 2020
20 oct. 2020For the 3rd quarter - l 2020
Jan 20 2021For the 4th quarter - l 2020
STS (Declaration)By Mar 31 2020For 2019 (organizations)
Until Apr 30 2020For 2019 (IP)
By Mar 31 2021For 2020 (organizations)
Until Apr 30 2021For 2020 (IP)
UTII (Declaration)Jan 20 2020For Q4 - L 2019
Until Apr 20 2020For the 1st quarter - l 2020
Until Jul 20 2020For the 2nd quarter - l 2020
20 oct. 2020For the 3rd quarter - l 2020
Jan 20 2021For the 4th quarter - l 2020
CES (Declaration)By Mar 31 2020For 2019
By Mar 31 2021For 2020
Property Tax (Declaration)By Mar 31 2020For 2019
By Mar 31 2021For 2020
Transport Tax (Declaration)1 feb. 2020For 2019
1 feb. 2021For 2020
Land Tax (Declaration)1 feb. 2020For 2019
1 feb. 2021For 2020
Simplified DeclarationJan 20 2020For 2019
Until Apr 20 2020For the 1st quarter - l 2020
Until Jul 20 2020For the first half of 2020
20 oct. 2020For 9 months - in 2020
Jan 20 2021For 2020

The table is a calendar for the accountant on reporting to the IFTS. It sets out in detail the reporting forms and at what time they should be submitted to the IFTS.

Reporting provided to the Pension Fund of the Russian Federation

Some types of reporting are provided to the Pension Fund of the Russian Federation. The table details what reporting and when it is submitted to the Pension Fund of the Russian Federation.

What reportingWhen providedIn what time
SZV - M (on insured persons)Jan 15, 2018 2020Per dec. 2019 year
Feb 15 2020For Jan 2020
By Mar 15 2020For feb. 2020
Until Apr 15 2020Mar. 2020
Until May 15, 2020For apr. 2020
Until Jun 15 2020May 2020
Until Jul 15 2020For Jun. 2020
Aug 15 2020For July 2020
15 sept. 2020For aug. 2020
15 oct. 2020For sept. 2020
Until Nov 15 2020Per oct. 2020
Dec. 15 2020For November 2020
Jan 15, 2018 2021Per dec. 2020
СЗВ - EXPERIENCE (information on experience)On March 1. 2020For 2019
On March 1. 2021For 2020
EFA - 1On March 1. 2020For 2019
On March 1. 2021For 2020

The table clearly shows what reports are submitted to the Pension Fund of the Russian Federation. The table shows the period for which reporting is submitted and the timing of its submission.

Recent changes in reporting

Reporting in 2019 last year is submitted to Rosstat. Starting from 2020, reporting to Rosstat will not be provided by the majority of organizations. Only two types of the following organizations will send reports to Rosstat:

  • involved in state secrets;
  • as directed by the Government of the Russian Federation.

The last year when reporting IP is provided in paper form. In 2020, all organizations, including individual entrepreneurs, must submit electronic reports with electronic digital signatures to the IFTS and the Pension Fund.

When submitting reports in electronic form, if required by the contract or established by law, a paper copy of the statements is performed.

  • There is a reporting which must be legally required to be accompanied by an audit report (AZ). AZ can be provided:
  • in electronic form along with reporting;

after the date of publication of the audit report, no later than 10 business days, but no later than December 31, the year on which the organization reports.

Access to information that will be available to the IFTS will now be able to get any counterparty for a fee. Information will be provided free of charge only at the request of employees of the Central Bank of the Russian Federation, state bodies and local authorities.

For 2014 - 2018, accounting information is requested from Rosstat.

Electronic Accounting Form in 2020

The State Duma has adopted a number of documents that simplify the submission of reports to state bodies controlling the process.

The general rule for all organizations is to submit an annual financial BO with the conclusion of auditors to the Federal Tax Service at the location of the business organization. Reporting to the authorities of Rosstat will no longer be submitted.

The entire volume of this information resource will be managed by the Federal Tax Service. It will provide access to this information resource of government agencies, statistical agencies, other interested parties.

It is envisaged that in the near future, already in 2019, most organizations will switch to an electronic reporting form. In 2019 - 2020, organizations that are related to medium and small businesses can still submit reports in paper form.

Electronic reporting forms will be approved by the Federal Tax Service.

The dates for reporting deadlines were approved. An accountant should not be mistaken in terms and forms of reports, as fines of up to 30% of the tax amount are imposed for this, even there is the possibility of blocking accounts.

Annual reporting deadlines

The deadlines for submitting annual reports remained unchanged: (until March 31 of the year following the reporting one). The tables show the terms for the submission of different types of reports, depending on the legal form of the organization and where the reports are submitted to the Pension Fund or the IFTS.

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