USN: reporting deadlines in 2020

Who should pay the simplified tax system for 2020?

All persons, legal entities and individuals in the status of individual entrepreneurs, who apply a simplified system when taxing their business need to pay a single tax according to the simplified tax system. This system is presented as an alternative to the main mode. Profit tax for legal entities or personal income tax for individual entrepreneurs, VAT and partially property tax are replaced under the simplified tax system with a single tax, which is calculated at the rate:

• 6% and below, if income is chosen as the object of taxation;
• 15% and lower if the object is income reduced by the amount of expenses.

To be able to apply the simplified tax system, economic entities must meet certain requirements in terms of annual income, average number of employees, formation of authorized capital, etc. You can read about all this in detail here. In addition, the simplified tax system cannot be used when carrying out certain types of activities, such as insurance or banking.

So, if a business entity has applied a simplified tax regime since January 1, 2018, or since registration in 2018, based on a tax application submitted, and has remained within the specified criteria for a year, then at the end of the year it needs to transfer the tax to the state treasury. It must be taken into account that in addition to this, advances on a single tax had to be paid during the year. We will tell you in the next section what deadlines you need to meet with the payment of advances and the final payment.

What are the deadlines for paying tax according to the simplified tax system for the year?

The simplified tax system is calculated on an accrual basis from the beginning of the year. At the end of each quarter, the advance tax payment must reach the budget no later than:

The deadlines for paying the simplified tax system for the year (final payment) vary depending on the category of taxpayer:

• Legal entities must complete the application by March 31st. In 2020, this day falls on a Sunday, so you will need to pay the budget for 2018 before April 1.
• Individual entrepreneurs must make the last payment for 2020 by 04/30/2019; there will be no transfers for them.

The tax amount is calculated in the tax return submitted at the end of the year. If, based on its results, the amount of calculated and paid advances turns out to be greater than the amount of the final payment, then an overpayment of tax arises, which can either be returned or offset against future payments.

It is also impossible not to note one more feature of the simplified system. If the taxpayer has chosen the object “income minus expenses” and the amount of calculated tax for the year is less than 1% of total income, then he will have to pay the so-called minimum tax, which will be equal to this 1%. The deadlines for paying the minimum tax coincide with those established for the final payment.

All economic entities using the simplified tax system, without exception, do not need to be late in paying the single tax, because this may result in sanctions imposed by the tax authorities. We will find out further what such sanctions may be expressed in.

Special deadlines for submitting the simplified taxation system declaration

Special deadlines for submitting reports for an individual entrepreneur on the simplified tax system depend on several reasons:

• voluntary consent to continue working within the simplified framework;
• compliance with the requirements and restrictions of the tax regime;
• continuation of business activity as such.

These deadlines for filing a declaration under the simplified tax system are also established by the Tax Code, so let’s turn to the original source, Article 346.23.

1. In case of voluntary refusal of the simplified procedure - no later than the 25th day of the month following the month in which business activity under the simplified tax system was terminated. But first, within 15 working days from the date of termination of such activity, you must submit to the Federal Tax Service a notice of refusal in Form 26.2-8.

Free tax consultation

For example, you decided to abandon the simplified system from May 2, 2020. This means that notice of refusal must be submitted no later than May 22. And submit the declaration for the months worked no later than June 25, 2019.

Please note: this is not a transition from the simplified tax system for a certain type of activity to another regime, namely refusal. Thus, many individual entrepreneurs first switch to the simplified tax system and then apply for a patent. And if it turns out that it is profitable to pay for a patent, and the entrepreneur does not plan any other activity other than patenting, then the simplified procedure can be abandoned within a year. But a transition from a simplified system to another is possible only from the new year, then at the end of December of the current year another notification is submitted - in form 26.2-3.

2. In case of violation of the restrictions of the simplified regime - no later than the 25th day of the month following the quarter in which the right to the simplified tax system was lost. In fact, there are few significant restrictions for a simplified entrepreneur:

• receiving an annual income of over 150 million rubles;
• exceeding the average number of employees – more than 100 people;
• engaging in activities specified in Article 346.12 of the Tax Code of the Russian Federation.

Let’s assume that on June 10, 2020, the number of individual entrepreneurs exceeded 100 people. Within 15 calendar (not working) days, you must submit to your inspection a message about non-compliance with the requirements for applying the simplified tax system in form No. 26.2-4. The last declaration under the simplified regime in this case is submitted at the end of the second quarter, no later than July 25, 2020.

3. When deregistering an entrepreneur, follow the same procedure as in the first situation, i.e. no later than the 25th day of the month following the month in which the individual entrepreneur was closed. There is no need to specifically inform about the refusal of the simplified procedure in such a situation (Letter of the Federal Tax Service of Russia dated 04/08/2016 No. SD-3-3 / [email protected] ). You just need to submit a declaration for the period from the beginning of the year until the individual entrepreneur is deregistered. So, if an entry in the Unified State Register of Entrepreneurs about the termination of activities was made on March 20, 2019, then the deadline for submitting the declaration is April 25, 2020.

For convenience, we have summarized all reporting deadlines under the simplified tax system for individual entrepreneurs in a table.

Common rules for simplifiers

The simplified encumbrance regime has the right to apply to merchants and organizations that meet three mandatory conditions:

• income does not exceed 150 million rubles (for the previous year);
• book value of property - no more than 150 million;
• the number of employees does not exceed 100 people.

If the conditions are met, then the economic entity has the right to switch to the simplified tax system. The Tax Code provides for two simplified taxation options:

Criterion or characteristic of the regime

Income minus expenses

All income receipts of an economic entity, both revenue from the main activity and non-operating and other income. Expenses of an economic entity are not taken into account when calculating the simplified tax system.

The difference between revenue and costs incurred. Moreover, all types of company income are included in the revenue part. The costs include only those expenses that are indicated in the Tax Code of the Russian Federation.

Benefits and relaxations

Regional authorities have the right to reduce the tax rate to 1%, in accordance with clauses 1, 3 of Art. 346.20 Tax Code of the Russian Federation.

The rate can be lowered by decision of the government authority of a constituent entity of the Russian Federation to 5%, in accordance with clause 2 of Art. 346.20 Tax Code of the Russian Federation.

The amount of insurance contributions, as well as temporary disability benefits (at the expense of the employer), is allowed to be offset against the transfer of the simplified tax system (clause 3 of article 346.21 of the Tax Code of the Russian Federation), but not more than 50% of the accrued payments for the single tax.

If the entity’s activities for the reporting year resulted in losses, then the minimum payment is applied. The amount is determined as 1% of the total income received during the reporting period.

Advance simplified tax system: to pay or not to pay

First, let’s define what an advance payment is under the simplified tax system. This is part of the tax liability credited to the Federal Tax Service as an advance payment. The listed advances are counted when calculating the final transfer according to the simplified tax system.

Advance payments must be paid to the budget no later than the 25th day of the month following the reporting period. Transfer amounts should be calculated on an accrual basis. Pay the annual payment to the Federal Tax Service no later than March 31 of the year following the reporting year.

Deadline for making advance payments under the simplified tax system for 2020:

1. Termination of the activities of an individual entrepreneur or company: then you need to pay the Federal Tax Service no later than the 25th day of the month following the month of liquidation.
2. If the taxpayer has lost the right to use the simplified tax system. Then transfer the payment by the 25th day of the month following the quarter in which the subject lost the right to apply the simplification.

If the last day of payment falls on a holiday, weekend or other non-working day, then the budget should be paid on the first working day. But representatives of the Federal Tax Service do not recommend postponing settlements until the last day. Make payments in advance to avoid interest and penalties.

Procedure and terms for payment of the simplified tax system in 2020

Tax according to the simplified tax system is paid 4 times a year. Organizations and individual entrepreneurs make three advance payments and one annual payment.

Throughout the year (no later than the 25th day of the month following the reporting period), advance payments for the simplified tax system are transferred.

According to the rule specified in clause 7 of Article 6.1 of the Tax Code of the Russian Federation, if the deadline for paying the simplified tax system coincides with a weekend or a holiday, a single tax or advance payment can be paid no later than on the next working day after the last one.

The article below shows the deadlines for paying tax according to the simplified tax system 2020, taking into account holidays and weekends.

The reporting period for taxpayers of the simplified tax system is:

• quarter;
• half year;
• nine months of the calendar year;
• year.

For 2020, tax according to the simplified tax system must be paid in 2020:

• Individual entrepreneur - until April 30, 2020;
• organizations - until March 31, 2020.

For the reporting periods of 2020, tax according to the simplified tax system must be paid:

• for the first quarter of 2020 - April 27, 2020;
• for the first half of 2020 - July 27, 2020;
• for nine months of 2020 - October 26, 2020.

How to calculate the advance tranche of the simplified tax system 6%

The rules for calculating advance transfers of the simplified tax system have not changed in 2020. To do this, follow the step-by-step instructions on how to calculate the advance payment according to the simplified tax system “Income”.

Step 1. We sum up all types of income of an economic entity from the beginning of the year to the end of the quarter for which we plan to transfer the advance tranche. For example, to pay for the first half of 2019, we include all income in the calculation, in accordance with Art. 249 and 250 of the Tax Code of the Russian Federation, from 01/01/2019 to 06/30/2019 - until the last day of the second quarter.

Step 2. We apply a tax rate of 6% to the received amount of income. We take into account regional relaxations: the authorities of the constituent entities of the Russian Federation can reduce the rate to 1%.

Step 3. Reduce the payment by the amount of insurance coverage paid:

1. If the payer is an individual entrepreneur without employees, then the advance payment of the simplified tax system can be reduced by insurance premiums paid for oneself in full.
2. For employers (individual entrepreneurs and organizations), the advance amount under the simplified tax system can be reduced to 50%. Include in your calculations payments for employee insurance and sick leave paid by the employer.

Declaration under the simplified tax system: due date 2020

Under the simplified tax system, the deadlines for submitting reports in 2020 are different for organizations and entrepreneurs. At the end of the year, organizations must submit a tax return according to the simplified tax system to the Federal Tax Service no later than March 31 of the following year (subclause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation).

For individual entrepreneurs using the simplified tax system, the deadline for submitting reports has been shifted by one month. An entrepreneur must submit a declaration under the simplified tax system to the Federal Tax Service no later than April 30 of the following year (subclause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation).

But for 2020, all simplifiers must submit a declaration no later than 06/30/2020 . This is due to the postponement of the deadline due to non-working days, quarantine and coronavirus.

We calculate the advance payment for the simplified tax system at 15%

We calculate the advance tranche for the simplified tax system “Income minus expenses” by analogy. We follow the instructions:

1. We calculate the company's income from the beginning of the year to the end of the reporting quarter. In income we include the positions indicated in Art. 249-250 Tax Code of the Russian Federation.
2. Now we calculate the company’s costs for the same period. We are guided by the provisions of Art. 346.16 of the Tax Code of the Russian Federation when determining expenses.
3. We calculate the taxable difference using the formula: income minus expenses.
4. To the resulting difference we apply a tax rate of 15% or a regional rate. Can be reduced to 5%.
5. We subtract the already transferred advances for the reporting year from the amount received.

If the result of the activity at the end of the year was a loss, then you will have to transfer 1% of the total income received for the reporting year. Advance payments will reduce the final payment.

Articles on the topic

Deadline for payment of the simplified tax system for 2020 for individual entrepreneurs for annual payments, tax advances and special situations - read the article and download reference books, current forms and completed sample documents for free.

The following will help you correctly calculate and timely transfer the tax paid under the simplified tax system:

You can fill out reports according to the simplified tax system online and submit them via the Internet in the BukhSoft program. It transmits any reporting online automatically. You can send declarations and calculations to the tax service, social services. fear, Pension Fund, Rosstat and other government agencies. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of Russia. Try it for free:

Individual entrepreneur reporting on the simplified tax system without employees

For the simplified taxation system, only one tax return is established. It is due at the end of the reporting year, no later than April 30 of the following year. There is no special calculation for advance payments.

The form of the annual declaration on the simplified tax system was approved by order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected] The form for simplifiers with the object of taxation “Income” and “Income minus expenses” is the same, but different pages must be filled out. The individual entrepreneur does not report on insurance premiums for himself; information about the amounts paid is visible from the annual declaration.

All individual entrepreneurs who once submitted a notice of transition to this regime must submit a tax return under the simplified tax system on time. Even if activities are not carried out within the framework of the simplified system (the individual entrepreneur combines the simplified tax system with other regimes or is not engaged in business at all), it is still necessary to report. The declaration in this case will be zero.

However, only those simplifiers who work on the “Revenue” option and spend all revenue through the cash register online can be released from this obligation. In any case, the relevant law has not yet been adopted, so all individual entrepreneurs must submit an annual declaration in 2020.

The KUDiR form for the simplified system was approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n (as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n). We remind you that you no longer need to submit your book of income and expenses to the tax office; this obligation has been cancelled. However, be prepared to provide KUDiR to verify the information specified in the annual declaration.

Reports and payments to the budget for individual entrepreneurs on the simplified tax system without employees in 2020: table and deadlines

Deadline for payment of the simplified tax system for 2020 for LLC

Simplified organizations must pay tax advances and annual taxes, as well as submit annual and interim reports. As for other tax payments and reports under any tax systems, under the simplified tax system the rule of the Tax Code of the Russian Federation applies to postponing the deadline if it falls on a non-working day. In this case, the deadline is moved forward to the next working date. Read more about the deadline for paying the simplified tax system for 2020 for LLCs and other legal entities in Table 1.

An online calendar will help you pay the simplified tax system on time and submit reports. Just click the button below.