2020 tax calendar: deadlines

Tax calendar 2020 is the chief assistant accountant to control the provision of reporting documents and payment of fees. It is formed on the basis of the requirements specified in the Tax Code of the Russian Federation, additional acts and regulatory documents that approve adjustments to the current legislation. In 2020, no global changes are expected in the timing of reporting. However, their format is changing.

Innovations in 2020

From January 1, 2020, amendments approved by law No. 444-ФЗ dated November 28, 2018 "On Accounting" come into force. These include:

  • termination of reporting to Rosstat;
  • transition to electronic documentation.

Previously, organizations had to send documentation to the agency of the Federal Tax Service and state statistics. From 01.01.2020 it is enough to send a mandatory copy of the statements, as well as the result of the audit (if any), only to the tax service, which regulates the activities of this economic entity. Only the following organizations provide reporting to Rosstat:

  • if their documentation contains state secrets;
  • special regulations approved by the Government of the Russian Federation apply to them.

In addition, from 01.01.2020 all financial statements, including audit reports, will be submitted to the tax authorities in electronic form via telecommunication channels. Previously, such information could be sent both in paper and in electronic form. Since the new year, the rules are changing - now information will be sent only in electronic format. For small and medium-sized businesses (with a number not exceeding 100 people), a delay is provided until 2021. These organizations will still be able to use paper or electronic media of their choice.

A similar innovation is aimed at simplifying the workflow and creating a single structured database - the state information resource. Access to the information in this resource will be available to all interested parties after sending the appropriate application to the authorized executive body. For receiving data from the state information resource, a fee is charged, which is regulated by the Government of the Russian Federation.

Reporting for IFTS

The tax calendar for 2020 is a structured representation of the main events that should not be missed by taxpayers. It contains the deadlines for submitting the necessary documents to various authorities. Dates are set based on the data of the main legislative document of the system of taxes and fees - the Tax Code. His articles are constantly updated and supplemented, so it is important to monitor the latest developments so as not to miss the next changes.

You must carefully monitor the deadlines for submitting documents. Otherwise, the taxpayer will expect a fine, up to blocking accounts, administrative and even criminal liability. It should also be borne in mind that if an error is discovered by the tax inspector, the corrected documentation must be sent to the tax authority within 10 business days from the receipt of the message that there is an inaccuracy.

State authorized bodies usually publish official information on the full list of reports for the next calendar year at the end of the current year. Nevertheless, based on the current documents, it can be assumed what the tax calendar for 2020 will look like for the main financial statements in the table below:

Type of documentationReporting periodDeadlines
2-personal income taxFor 2019 (if personal income tax cannot be withheld)01.03.2020
For 2019 (for all payments)01.04.2020
6-personal income taxFor the year 201901.04.2020
I quarter 202030.04.2020
I half of 202031.07.2020
9 months 202031.10.2020
3-personal income tax2019 year30.04.2020
Insurance premiums2019 year30.01.2020
I quarter 202030.04.2020
I half of 202030.07.2020
9 months 202030.10.2020
Income taxFor the year 201928.03.2020
I quarter 202028.04.2020
I half of 202029.07.2020
9 months 202028.10.2020
VATQ4 201925.01.2020
I quarter 202025.04.2020
II quarter 202025.07.2020
III quarter 202025.10.2020
Invoice journalQ4 201921.01.2020
I quarter 202022.04.2020
II quarter 202022.07.2020
III quarter 202021.10.2020
USN DeclarationFor 2019 (for organizations)01.04.2020
For 2019 (for IP)30.04.2020
UTII DeclarationQ4 201921.01.2020
I quarter 202022.04.2020
II quarter 202022.07.2020
III quarter 202021.10.2020
DeclarationFor the year 201901.04.2020
Corporate property taxFor the year 201901.04.2020
Land taxFor the year 201901.02.2020
Single Simplified DeclarationFor the year 201921.01.2020
I quarter 202022.04.2020
I half of 202022.07.2020
9 months 202022.10.2020

Reporting to the FSS

Form 4-FSS is sent to the Social Insurance Fund, which displays the costs of compulsory social insurance of employees against accidents (injuries). The form was put into circulation in 2016 and today remains in the list of mandatory reporting. The deadlines for its submission in 2020 are as follows:

Type of documentationThe reporting monthDeadlines
4-FSSFor the year 201921.01.2020
I quarter 202022.04.2020
I half of 202022.07.2020
9 months 202021.10.2020

Reporting to FIUs

Starting January 1, 2020, all employers will submit to the Pension Fund a new report form SZV-TD. It was developed in connection with the transition to electronic work books. It contains information on the labor activity of the insured workers, which includes the following data:

  • FULL NAME;
  • SNILS;
  • employment date;
  • position;
  • structural subdivision;
  • date of dismissal indicating the reason and number of the order, etc.

This form must be filled in by all employers who have entered into at least one labor contract with an employee. It will need to be used only from the beginning of 2020. Collecting information for previous years is not required. That is, the first time it will be submitted in February 2020.

Delivery dates coincide with SZV-TD and SZV-M, that is, every month until the 15th day. Thomas SZV-TD does not exclude the need to use the SZV-M form, but is used in addition to it. Given the innovations, the tax calendar for 2020 for the FIU will be as follows:

Type of documentationThe reporting monthDeadlines
SZV-MDecember 201915.01.2020
January 202015.02.2020
February 202015.03.2020
March 202016.04.2020
April 202015.05.2020
May 202015.06.2020
June 202017.07.2020
July 202015.08.2020
August 202016.09.2020
September 202015.10.2020
October 202015.11.2020
November 202015.12.2020
December 202015.01.2021
SZV-TDJanuary 202015.02.2020
February 202015.03.2020
March 202016.04.2020
April 202015.05.2020
May 202015.06.2020
June 202017.07.2020
July 202015.08.2020
August 202016.09.2020
September 202015.10.2020
October 202015.11.2020
November 202015.12.2020
December 202015.01.2021
SZV-STAGEFor 201901.03.2020

The tax calendar for 2020 shows the deadlines excluding holidays. According to the law, if the last day for submitting documentation coincides with the day off, then the “deadline” is postponed to the next working day.

Watch the video: Income Tax Update. Extend Due Date of Income Tax Return ITR & Audit Report Requested by AIFTP (December 2019).