2020 reporting calendar: table

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 deadlineReport TitleReporting period

1st quarter

9.01Notification of the transition to the simplified tax system / change of tax
Notice of refusal or suspension of VAT exemption
15.01Information 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
20.01Headcount Report2019
Water Tax Declaration
Journal of received and issued invoices in electronic form4th quarter 2019
Single (simplified) tax return2019
UTII Declaration4th quarter 2019
Paper report 4-FSS on the use of social contributions. insurance2019
25.01VAT declaration4th quarter 2019
4-FSS Electronic Report2019
30.01Calculation of insurance premiums (RSV)
1.02Transport Tax Declaration
Land Tax Declaration
15.02SZV-MJanuary
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
28.02Income tax return (KND 1151006)January
1.03Information on the insurance record of insured persons (SZV-Seniority)
Certificate 2-NDFL with sign 2 (inability to withhold tax)
2.03Information on the activities of an individual entrepreneur (1-IP)
4.03Information on the production and shipment of goods and services P-1February
15.03SZV-M
P-4
30.03KND 11510062019
February

2nd quarter

1.04Property Tax Declaration2019
Accounting statements (Balance sheet, Statement of cash flows, Statement of cash flows)
2-personal income tax
6-personal income tax
USN Declaration
Declaration
4.04P-1March
15.04SZV-M
P-4
Confirmation of the main activity in the FSS2019
22.04Invoice journal1st quarter
Single Simplified Declaration
4-FSS Paper Report
UTII Declaration
25.04VAT declaration
4-FSS Electronic Report
28.04KND 1151006
30.046-personal income tax
3-personal income tax2019
USN Declaration
RSV1st quarter
Calculation of advance payment of property tax
Information on the financial condition of the organization (P-3)
4.05P-1April
15.05SZV-M
P-4
28.05KND 1151006April
4.06P-1May
15.06P-4
SZV-M
28.06KND 1151006

3rd quarter

4.07P-1June
15.07SZV-M
P-4June / 2 quarter
22.07Single Simplified Declaration2nd quarter
4-FSS Paper Report
Electronic invoice journal
UTII Declaration
Water Tax Declaration
25.07VAT declaration
4-FSS Electronic Report
28.07KND 1151006
30.07RSV
Calculation of advance payment of property tax
31.076-personal income tax
4.08P-1July
15.08SZV-M
P-4
28.08KND 1151006
4.09P-1August
15.09P-4
SZV-M
28.09P-3
KND 1151006

4th quarter

4.10P-1September
15.10SZV-M
P-4
22.10Single Simplified Declaration3rd quarter
4-FSS Paper Report
Electronic invoice journal
Water Tax Declaration
UTII Declaration
25.10VAT declaration
4-FSS Electronic Report
28.10KND 1151006
30.10RSV
Calculation of advance payment of property tax
31.106-personal income tax
1.11Documents for a discount to the rate of contributions for injuries for 2021
4.11P-1October
15.11SZV-M
P-4
28.11P-3
KND 1151006
4.12P-1November
15.12SZV-M
P-4
Vacation schedule2021
28.12KND 1151006November
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 before the 15th day of each month (accordingly, the supply will be 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:

Document typeAdmin responsibility
Tax Return, RSV, 4-FSS5% of unpaid payment (min. 1000 rubles, max. 30% of the amount of non-payment) for each month of delay (including incomplete)
SZV-M, SZV-STAGE500 rub for each person
2-personal income tax200 rub for each copy not delivered
6-personal income tax1000 rub for each month of delay (including incomplete)
IFRS Accounting200 rub for each unsent document
Headcount Report200 rub

In addition, the payment of a fine does not eliminate the need to provide an overdue report.

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