For violation of the deadlines for reporting the head or chief accountant will be fined, but not meeting the deadlines tax returns result in penalties for the organization.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unpaid tax amount on the declaration and not less than 1000 rubles.

For violation of the deadlines for submitting the company's declaration, the head or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by officials tax authorities
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

In order not to be fined, observe all the deadlines for filing reports and paying taxes.

Organizations on common system taxation submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

Reporting	Where to take	Reporting frequency and timing
VAT declaration	In the Federal Tax Service	The tax period for VAT is a quarter. Organizations submit a VAT declaration based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments within 3 months following the reporting quarter. Pay VAT by the 25th day of each month following the reporting period. The terms and procedure for filing a declaration, as well as the terms for paying VAT, are established by the Tax Code of the Russian Federation: article 163, article 174.
income tax return	In the Federal Tax Service	Income tax return is submitted quarterly. In 2017, the income tax return must be submitted: Organizations that make monthly advance payments of income tax are required to submit declarations on a monthly basis no later than 28th of the month following the reporting month. The terms and procedure for filing a declaration, as well as the terms for paying advance payments and tax, are established in Articles 287 and 289 of the Tax Code of the Russian Federation.
Property tax declaration	In the Federal Tax Service	The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual cost, the reporting periods are the first quarter, six months and nine months of the calendar year. The terms of reporting, the procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property tax is regulated by the Tax Code of the Russian Federation: article 386, article 383.
Transport tax declaration	In the Federal Tax Service	Procedure and terms of payment transport tax established by the subjects of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 357, article 363.
Land tax declaration	In the Federal Tax Service	The procedure and terms for paying land tax are established by the subjects of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 388, article 397.
Form 6-NDFL	In the Federal Tax Service	Tax period for income tax individuals recognized as a calendar year. Reporting on personal income tax in 2017 in the form 6-NDFL is submitted quarterly. Form 6-NDFL must be submitted in 2017: The annual calculation in the form 6-NDFL is submitted no later than April 1 of the year following the reporting period.
Unified calculation of insurance premiums	In the Federal Tax Service	A single calculation of insurance premiums is submitted to the Federal Tax Service on a quarterly basis, starting from the first quarter of 2017: based on the results of the first quarter, six months, nine months and the calendar year. Reporting is submitted by all organizations that have employees. A single calculation of insurance premiums is submitted to the Federal Tax Service in 2017: This calculation almost completely replaced reporting 4-FSS.
Form 2 - personal income tax	In the Federal Tax Service	Personal income tax report in the form 2-NDFL for rent is rented 1 (one) time per year. Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017. * Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018. * If the number of employees is more than 25 people, reporting is submitted to in electronic format. If less than 25 - in paper form. The reporting procedure is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230.
Information about the average headcount	In the Federal Tax Service	Organizations need to provide information on the average number of employees until January 20, 2017. Information provided 1 (one) time per year.
Form 4-FSS	In the FSS	In 2016, all LLCs with full-time employees reported to the Social Insurance Fund based on the results of the quarter, half year, 9 months and years. In 2017, a report in the form 4-FSS must be submitted once. A report in the form 4-FSS for 2016 is submitted: Instead of a report in the form 4-FSS, a Unified calculation of insurance premiums for employees has been introduced, which must be submitted to the Federal Tax Service, starting from the 1st quarter of 2017.
Calculation of contributions for compulsory insurance from accidents at work and occupational diseases	In the FSS	In 2017, the FSS must submit a quarterly Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. The calculation must be submitted to the FSS, starting from the 1st quarter of 2017: At the end of 2016, such a calculation does not need to be provided, since it is submitted as part of Form 4-FSS (see above).
Confirmation of the main activity	In the FSS	To confirm the main view economic activity documents provided: Statement; Help-confirmation; copy explanatory note to the balance sheet for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement was approved by the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.
RSV-1 form report	In the FIU	In 2017, the RSV-1 report must be submitted to the FIU only 1 (one) time in 2016. Deadline for submission of RSV-1 for 2016: no later than February 15, 2017 in paper form; No later than February 20, 2017 in electronic form. In 2017, quarterly reports in the RSV-1 form are not required to be submitted to the FIU. Instead of RSV-1, you need to submit a Unified calculation for insurance premiums to the Federal Tax Service.
Reporting according to the SZM-M form	In the FIU	Reporting to the FIU in 2017 for form SZV-M shall be submitted no later than the 15th day of the month following the reporting month.

*If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Financial statements in 2017 in the Federal Tax Service and Rosstat

** If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Deadlines for reporting LLC on the simplified tax system in 2016

Companies on a simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies on the simplified taxation system are not exempt from reporting to the Pension Fund, the FSS and the Federal Tax Service.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2016 in the form 4-FSS, and then in 2017 you need to submit a Unified calculation for insurance premiums to the Federal Tax Service.

The reporting of simplified taxpayers under the forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.

In addition, the organization on the simplified tax system is obliged to report and pay the transport and land tax if it has property on its balance sheet that is subject to taxation objects.

A company on a simplified taxation system submits financial statements in the same way as a company on OSNO.

Reporting	Where to take	Deadlines and reporting procedures
Declaration on USN	In the Federal Tax Service	The declaration on the simplified tax system for 2016 must be submitted no later than March 31, 2017, either in paper or electronic form. The deadline has been postponed to April 2, 2018, because if the last day of the deadline falls on a weekend and (or) a non-working, holiday, the deadline is considered to be the next business day. The procedure and deadline for submitting a declaration under the simplified tax system is established in article 346.23 NK RF. Tax for 2016 must be transferred to the budget before 03/31/2017. Deadline for payment of advance payments by the company on the simplified tax system: The terms for the payment of advance payments are established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

Reporting is a headache for all businessmen. Everyone who has ever cooked in this kitchen knows how difficult it is to keep track of the deadlines for the delivery of all important papers, and after all, fines and rather big ones are charged for late delivery. True, entrepreneurs in this regard were a little more fortunate than legal entities, since the reporting of individual entrepreneurs is not so voluminous. And on some taxation regimes and with a successful combination of circumstances, you can not keep accounts at all. Consider how to report to the tax.

What reporting does the IP

You should start with the classification of accounting papers. All tax reporting for individual entrepreneurs can be divided into 6 categories, each of which is best considered separately:

• on mandatory taxes, various on different modes taxation;
• for hired personnel;
• on cash transactions;
• for additional taxes, the need to pay which depends on the specifics of the business;
• statistical;
• zero.

Reporting in different modes

Everything is simple here: what tax an individual entrepreneur pays - he submits such reports. If it combines two regimes, it submits 2 declarations.

General Mode

OSNO is called the default mode because it is assigned to those persons who did not apply for a different system during registration with the EGRIP. And in automatic mode and without notification. Not many people prefer to stay on OSNO, since this is also the most difficult mode, which cannot be done without the help of a competent accountant.

Individual entrepreneurs on OSNO pay all types of mandatory taxes. This is personal income tax, and VAT, and property tax. And the reporting of an individual entrepreneur who has chosen OSNO for 2020 consists of 3 positions:

Simplified mode

Anyone who chose to work on the simplified tax system can take a deep breath, since they tried to simplify this regime to the glory. It involves the submission of only one report - the declaration of KND 1152017. The deadline for submission is also pleasing - until April 30 of each year. Why is everything so simple?

An individual entrepreneur on a simplified system must pay only one tax and only once a year, and quarterly makes advance payments calculated independently. Tax officials do not check the correctness of advance calculations, relying on the conscientiousness of entrepreneurs. And why should the latter be chemical if, after filing the declaration, all the errors “emerge” and the difference between the amount payable and the amount actually paid will have to be reduced to zero.

The Federal Tax Service does not exempt individual entrepreneurs on a simplified system from maintaining KUDIR - a book of accounting for income and expenses. It is needed to account for the funds received and spent on doing business and for the correct calculation of the tax base, and subsequently the tax itself.

Single agricultural tax

Only those businessmen whose activities are based on the production of agricultural products can switch to the ESHN. Moreover, 70% of all income should be brought by this area. But they need to submit only one declaration KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempted from filling out KUDIR, like all other entrepreneurs. It is necessary to provide it to the IFTS only at the request of the authorized body.

A single tax on imputed income

On UTII, businessmen pay tax not on actual income, but on some ideal one. It is established by the state, and the regional authorities introduce special coefficients to reduce the amount of deductions. They can be found on the FTS website.

All IP reporting on UTII is reduced to one tax return KND 1152016, which must be submitted quarterly by the 20th day of the month following the reporting period.

Since imputed indicators rarely change, and real income is not taken into account, it is enough to calculate the UTII tax once and stamp the same declarations. But, of course, only until one of the values ​​is changed, or until the physical indicator changes (room area, number of vehicles).

Far from all types of activities can be taxed on UTII, therefore entrepreneurs often combine this regime with others, which means that reporting is carried out under two regimes at the same time. Everything would be fine, but the imputation is not available in all regions of the Russian Federation, for example, in Moscow it is not.

Financial statements IP, including KUDIR, is not needed in imputed mode, but it can be kept to simplify accounting.

Patent

PSN is the simplest taxation system, designed only for entrepreneurs. Organizations cannot buy a patent, the cost of which replaces all types of taxes at once and exempts them from reporting.

Since the list of activities for the SPE is limited, and it cannot hire more than 10 people, many businessmen combine the patent with other regimes. In this case, appropriate reports must also be submitted.

Reporting for IP employees

Individual entrepreneurs without employees should not provide this type of reporting, and they are lucky, since the people who hired the workers hand over an unmeasured number of papers:

Report	Decryption	Submission deadline
Information about the SSC	Average headcount notice employees for the last year	January 20th
Declaration 2-NDFL	Declaration of income of IP employees, the number of papers submitted must be equal to the number of employees	April 1 (if the head cannot withhold from the individual income tax, he is required to submit a 2-NDFL report by March 1)
Calculation of 6-personal income tax	Submitted both quarterly and at the end of the year	until the 31st (quarterly); until April 1 (annual).
SZV-M	Information about insured employees	15th monthly
Unified calculation of insurance premiums	Details of all donations employees IP insurance premiums	30th of the month following the reporting quarter

Calculation of insurance premiums - new report. It was introduced in 2017 and replaced such forms as RSV-1, RSV-2 and RV-3. The changes are related to the transfer of insurance premiums under the jurisdiction of the Federal Tax Service, the pension fund (PFR) and the fund health insurance(CHI) no longer accept insurance payments and do not control their payment.

And one more nuance: the owners of firms with more than 25 employees must send a report to the Federal Tax Service electronic, the rest - in paper.

Zero reporting IP 2020

Zero reports can only be submitted by individual entrepreneurs on a simplified basis and general mode, since the patent does not imply the submission of reports at all, but on UTII for tax base fictitious income is accepted, not real, and there can be no zero indicators on it.

Zero IP reports are submitted in the complete absence money transfers both in the bank account and at the cash desk. Instead of VAT and personal income tax, you can fill out a single simplified declaration. The deadline for submitting a simplified report is up to the 20th day of the month after the reporting quarter. This is a quarterly report, but it consists of only 2 sheets and can be filled out for several taxes at once.

On simplification, they also rent zero reporting, though in this case they fill out the same form KND1152017, but a little differently:

• IP on the simplified tax system 6% enter information only on the title page, p. 1.1 and p. 2.1.1;
• IP on the simplified tax system 15% enter information on the title page, p. 1.2 and p. 2.2.

Subordinate services rarely require any documents to confirm zero activity, but they may well contact the bank and request an extract from the entrepreneur's account. If the fraud is revealed, the violator will pay a fine.

Reporting on KKM

Individual entrepreneurs who carry out monetary transactions with the use of cash registers, must necessarily comply with cash discipline (maintenance of cash documents, compliance with the limit Money at the register).

However, legislators have reduced the number of cash reports for small businesses; in 2020, individual entrepreneurs are not required to keep cash on an equal footing with legal entities and draw up cash documents ( cash book, PKO, RKO). The restriction in the form of a limit on the availability of funds in cash was also removed from them. The only thing that is still assigned to businessmen is the registration of accounting payrolls to confirm the issuance of wages.

IP reporting to Rosstat

There is also statistical reporting. Annually, Rosstat conducts research on the basis of information received from the heads of firms. Not all persons should report to this body, but only those chosen by Rosstat. He will send them a notification with the necessary forms to fill out.

An individual entrepreneur who is interested in Rosstat is obliged to submit reports within the period indicated in the notification - month, quarter, year. For ignoring the requirement, you can get a fine, the amount of which is specified in article 13.19 of the code and varies from 10 to 40 thousand rubles.

The remaining entrepreneurs must report to the authority every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with forms to fill out.

The list of mandatory forms of statistical reports of IP in 2020 includes:

According to Federal Law No. 402, entrepreneurs must provide Rosstat with a balance sheet and papers on financial results. You can clarify the list in the subordinate regional body.

Additional reporting

Depending on the direction of the business and the specifics of doing business, an entrepreneur can use excise taxes, bioresources, water resources, minerals, and transport. All this is taxed, and some of them must be accounted for.

Tax reporting upon closure of IP

Sooner or later everything closes. Some due to business expansion and the need to form an organization, others due to lack of profit. Be that as it may, one of the mandatory points of the liquidation procedure is the submission of IP reports. With its preparation and should begin.

Each mode has its own rules for the delivery of the last papers:

• IE submits reports to UTII before filing documents on closing;
• on the simplified tax system - before the 25th day of the month following the liquidation;
• 3-NDFL - within five days from the date of liquidation;
• VAT declaration - until April 22 for the 1st quarter of the year.

All IP reports are subject to storage within the period established by legislators. For the loss and damage of papers, you will have to pay fines, the amount of which exceeds the cost of restoration.

To the territorial department of statistics and tax office It is obligatory to submit only annual financial statements. Deadline - no later than three months after the end of the reporting year. Reporting forms are approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Form 1	Who rents
Balance sheet
Balance sheet (simplified form)	and other organizations that use simplified accounting methods
Report on financial results	All commercial organizations, including small businesses, that have decided to apply generally established forms of accounting
Statement of financial results (simplified form)	Small businesses and other organizations that use simplified accounting methods
Statement of changes in equity
Cash flow statement	All commercial organizations 2
Explanations to the Balance Sheet and Statement of Financial Results (in text and (or) tabular forms)	All commercial organizations 1

1 Machine-readable forms (relevant to all organizations and those using simplified accounting methods) may be used, although this is not required.

2 Do not represent organizations that have the right to use simplified accounting methods (for example, small businesses) in the absence of data, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities (clause 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n , part 4, article 6 of the Law of December 6, 2011 No. 402-FZ).

How, where to submit annual reports - balance sheet, report on financial results 2019 - 2020

All companies, regardless of the taxation system, must submit to the statistics (Rosstat) only for 2018 and to the tax IFTS financial statements for 2019. And even those companies that are simplified (USN).

For newly created, new organizations, according to Law 402-FZ "On Accounting", if the state registration of an economic entity, with the exception of credit institution, produced after September 30, the first reporting year is, unless otherwise established by the economic entity, the period from the date state registration to December 31 of the calendar year following the year of its state registration, inclusive.

Financial statements will only be accepted online.

Organizations and entrepreneurs who are required to keep accounting records will not have to submit annual accounting (financial) statements to Rosstat. It will be necessary to submit financial statements only to the tax authorities, and only via the Internet (via telecommunication channels through an electronic document management operator). Corresponding amendments to the law on accounting were made federal law dated 11/28/18 No. 444-FZ.

Starting from the reporting for 2019, a mandatory copy of the annual financial statements to the tax office will need to be submitted only via the Internet (via telecommunication channels through an electronic document management operator). An exception is provided for small businesses: for 2019, this category of organizations and individual entrepreneurs will be able to report both electronically and on paper, but starting from reporting for 2020, only via the Internet.

Accounting reports in Rosstat will be canceled from 2020

From 2020, organizations and entrepreneurs will not have to submit balance sheets to Rosstat. A mandatory copy of the financial statements will only need to be submitted to the tax office at the location of the economic entity.

WHERE do you need to submit financial statements?

Must be handed over in two addresses, places.

1 . Obligation to submit a mandatory copy of the accounting (financial) statements to the authority state statistics(Rosstat) only for 2018 at the place of state registration arises in accordance with the law on accounting 402-FZ.

2 . But the second copy of the financial statements - the balance sheet and the income statement must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises according to. Where does it say in paragraph 5 of paragraph 1 that the taxpayer is obliged to submit to the tax authority at the location of the organization annual accounting (financial) statements not later than three months after the end of the reporting year

Note: Except for cases when the organization, in accordance with the Federal Law of December 6, 2011 N 402-FZ "On Accounting", is not required to keep accounting records. These include, in particular, individual entrepreneurs.

When an AUDIT of accounting is MANDATORY, who can audit

Mandatory auditing carried out if the organization is:

• joint-stock company;
• professional market participant valuable papers or the organization's securities are admitted to organized trading;
• insurance company;
• non-state pension fund (or its management company);
• credit organization.

For all other organizations (with the exception of authorities, as well as state (municipal) institutions), an audit is mandatory if, for example:

• the organization provides (publishes) consolidated accounting (financial) statements (except for the state extra-budgetary fund);
• revenue from product sales(goods, works, services) for previous reporting year exceeds 400,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
• balance sheet assets at the end of the previous reporting year exceeds 60,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
• if such an obligation is enshrined in other federal laws (for example, for issuers of securities, the obligation to conduct an audit is established by paragraph 9 of Article 22 of the Law of April 22, 1996 No. 39-FZ, and for organizers gambling part 12 of article 6 of the Law of December 29, 2006 No. 244-FZ).

A complete list of cases when it is necessary to conduct a statutory audit is given in part 1 of Article 5 of the Law of December 30, 2008 No. No. 307-FZ.

The Ministry of Finance published a list of cases of mandatory audit of accounting (financial) statements

2015 - A total of 60 such cases are listed in the published spreadsheet for 2015.

2016 - A total of 69 such cases are listed in the published spreadsheet for 2016.

2017 - A total of 70 such cases are listed in the published spreadsheet for 2017.

Mandatory accounting audit-2018: who should pass

The new list includes 73 cases in which a mandatory audit of accounting (financial) statements is carried out. In particular, joint-stock companies, state-owned companies, banks, insurers, clearing organizations, private pension funds, lottery operators, gambling organizers, developers, tour operators, etc. are required to undergo an audit of accounting records for the past year.

Only audit organizations have the right to conduct a mandatory audit

When choosing an audit organization (individual auditor):

• make sure it is a member of a self-regulatory organization of auditors. Otherwise, the audit organization (individual auditor) is not entitled to conduct an audit, provide services related to the audit (part 2 of article 23 of the Law of December 30, 2008 No. 307-FZ);
• make sure of its independence (part 1 of article 8 of the Law of December 30, 2008 No. 307-FZ).

To make sure that the audit organization is a member of a self-regulatory organization, you can request from it documents proving membership in one of them. The state register of self-regulating organizations of auditors can be found on the official website of the Ministry of Finance of Russia www.minfin.ru

Submission of an audit report to Rosstat and the tax office

How to act for an organization that is not subject to statutory audit if Rosstat requested an audit opinion from it

If, in accordance with applicable law, accounting (financial) statements are not subject to mandatory audit, then the organization is not required to provide explanations. BUT ... However, if territorial body Rosstat nevertheless requested audit report, then ignore this request. As the authors of the letter dated 04.12.17 No. 04-4-04-4 / 136-SMI stated, in such a situation, the organization must provide relevant explanations to the statistics (that it has no obligation to send an audit report).

If an organization is required to conduct an audit, then it must submit an audit report along with financial statements to the territorial division of Rosstat. This must be done in accordance with Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ:

• or simultaneously with the filing of financial statements;
• or separately, but no later than 10 working days from the day following the date of the auditor's report, and no later than December 31 of the year following the reporting one.

Note: if you do not submit an audit report to Rosstat (submit late), an administrative fine will be charged.

It is not required to submit an audit report to the tax inspectorate, since the audit report is not included in the financial statements that are required to be submitted to the tax inspectorate. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724 and the Federal Tax Service of Russia for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15/003855.

Can organizations that are required to conduct an audit prepare financial statements in simplified forms

Organizations that are subject to mandatory audit, for example, these are joint-stock companies (including small enterprises) and LLC with an amount of assets balance sheet as of the end of the previous reporting year, more than 60 million rubles. cannot prepare financial statements in simplified forms.

The reason is that the reporting of any joint-stock companies (both public and non-public) and LLC with a balance sheet total of more than 60 million rubles. subject to mandatory audit. And those organizations that are required to conduct an audit are not entitled to use simplified forms accounting and reporting. These requirements are enshrined in the Law of December 6, 2011 No. 402-FZ and paragraph 1 of part 1 of Article 5 of the Law of December 30, 2008 No. 307-FZ.

Deadline for submission of financial statements: balance sheet, income statement?

The obligation to submit annual financial statements to the tax authorities is assigned to organizations by subparagraph 5 of paragraph 1 of the Tax Code of the Russian Federation. By general rule documents must be submitted no later than three months after the end of the reporting year. But the Tax Code does not define the method of reporting accounting (on paper or in electronic form) and does not oblige the Federal Tax Service of Russia to develop electronic formats for such reporting. Nevertheless, the tax authorities have prepared recommended formats for the presentation of accounting (financial) statements in electronic form. They are approved by order of the Federal Tax Service of Russia dated March 20, 2017 No. ММВ-7-6/ [email protected].

For statistics, it will be necessary to hand over the Balance for 2016 only electronically

Large and medium-sized companies will be able to submit their balance sheet for 2015 to Rosstat only via the Internet. This follows from the bill, which the department submitted for public consideration (regulation.gov.ru). The amendments are likely to be adopted.

According to the plans of Rosstat, the balance sheet and the audit report for 2015 (if necessary) organizations with revenues of more than 800 million a year and more than 100 people will be required to submit electronically.

Small companies with revenues from 150 to 800 million rubles and a staff of 15 to 100 people will switch to filing an electronic balance sheet starting from reporting for 2016.

Microenterprises:24: where less than 15 people work and whose annual revenue does not exceed 150 million rubles, they will continue to be able to submit balance sheets to Rosstat on paper.

The article will help you find out who is required to submit statistical reporting to Rosstat on the website of statistics. The procedure and deadlines for the submission of statistical reports. What are the ways to submit a statistical form.

In what composition to submit financial statements to the department of Rosstat and tax?

Balance sheet, income statement and all appendices to them. It is necessary to hand over the forms to the department of Rosstat - statistics where the organization is registered. Deadline - no later than three months after the end of the reporting year, as well as to the tax office. That is, for 2019 - until March 31, 2020 inclusive.

Simplified organizations must also submit financial statements that they have been compiling since 2013 in accordance with the Federal Law of December 6, 2011 No.

The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts the Balance Sheet and the Statement of Financial Results for Small Business Entities are compiled (KND Form 0710098). Download forms of balance sheet and income statement. Simplified accounting for small businesses. Download the program Taxpayer version 4.45.2

Internet reporting. Contour.Extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

The forms of the balance sheet and the report on the financial results of small businesses are given. Accounting statements 2019 - 2020, small businesses. Forms of federal statistical observation with instructions for filling them out in Excel and Word format for 2019 - 2020 in the State Statistics Committee: 1-natura-BM, 1-VES, MP (micro), 1-IP, 4-TER, 11-TER, 6-TP, 1-alcohol, PM-prom, 1-NANO, 5-Z, P-5 (m).

So they depend on the chosen taxation regime, and on the form of organization. What are the features of filing tax returns?

General points

The document is submitted once a year. Some nuances in the preparation of tax reporting relate to micro-enterprises.

These are considered to be organizations in which there are no more than fifteen people.

Micro-enterprises are exempted from submitting reports to the tax office for making advance payments for. Amendments to the legislation are planned.

These should exempt micro-enterprises from the mandatory submission of financial statements to the tax inspectorate.

Current regulatory framework

The procedure for submission and forms of tax reporting are defined in chapter 6.13 Tax Code RF. defines the tax base.

It implies the value, physical or other characteristics of the taxable object. The income received as a result of the activity carried out is recognized as a tax base.

At the same time, the second part of the Tax Code states that every tax has an independent object of taxation, a tax period, and a tax base.

Forms and forms of tax returns and other reporting tax documents approved by the Ministry of Finance of the Russian Federation. It also provides instructions for filling out reports.

According to the current rules, each tax must be paid after the expiration of the relevant tax period no later than the established deadline. The deadlines for filing tax reports for each type of tax are specified in the Tax Code (part 2).

How best to submit documents

Article 80 of the Tax Code says that the taxpayer has the right to provide reports:

• personally;
• through an intermediary;
• by mail;
• electronic forwarding.

Article 80, clause 3 determines that a taxpayer with a staff of more than one hundred people must submit reports in electronic format.

Video: how the Federal Tax Service helps to submit tax returns

If an organization applies a simplified taxation regime, then it has the right to apply any possible option.

Each of the reporting options has its own characteristics:

Submit the required reports in person individual entrepreneur, Chief Accountant organization or CEO	Submission of documentation through a legal representative is allowed. The advantage of this option is that the employees of the Federal Tax Service can identify errors in the reports directly when submitting reports. This allows you to fix them in the shortest possible time.
Submission of reports by mail	Undoubtedly, convenient, because you do not need to spend time on a personal visit to the tax office. But documents can only be sent by letter with a description of the attachment present. It is important to keep the postage about the date of sending the documents, so that later there will be no disputes about the date of submission
Delivery of electronic reports is the most progressive method	But for this, the taxpayer needs special software. Nonetheless, this method more and more popular

Nuances in compiling

In order to avoid problems with tax reporting, it is extremely important to generate reports correctly. The slightest mistake or inaccuracy can result in a serious fine or other sanctions.

The financial statements of the organization is a system of indicators reflecting the results of management for the reporting period.

The documentation contains various tables compiled on the basis of statistics, accounting data and operational accounting.

This takes into account the balance sheet and reports such as:

Tax reporting is the result of all the work done on accounting as a whole. Mandatory requirements for financial reporting are:

Completeness and Reliability	That is, only information that helps to form a complete picture of the financial situation taxpayer
materiality	Some indicators on expenses, incomes, business transactions, individual assets must be presented separately in the reporting, in a separate line. This applies to indicators, the absence of which can significantly affect the final grade. financial condition organizations
Neutrality	All information provided should in no way affect the range of interests of third parties.
Comparability and comparability	The information provided must be comparable in time and conform to generally accepted forms.

Applicable period codes

Tax period codes contain information about tax period for a certain tax. Using the code, you can identify for which reporting period the declaration is being submitted. In 2016, the Federal Tax Service established new codes.

How to send statements by mail to the tax

Article 80 (paragraph 1, paragraph 3, paragraph 4) TC determines the possibility of sending tax reports by mail by sending a letter with a description of the attachment. The date of delivery of reporting documentation coincides with the date on the postmark.

Establishes that the reporting is considered submitted on time if the time of its sending is no later than 24.00 hours of the last reporting day.

The tax legislation imposes only one requirement on the postal item in the form of an inventory of the attachment. The organization itself can choose the type and method of mailing itself.

But it should be borne in mind that most often disputes with the tax in this case arise over the date of dispatch. Therefore, it is important to keep a receipt or other document on sending documents. An important nuance the choice of the type of transfer is considered.

When sending registered letters, it is not compiled by postal workers. The taxpayer draws up an inventory on his own, and only he or authorized employees of the organization can confirm the shipment.

When sending a letter of value, an accurate inventory of the attachment is carried out on a letterhead. For the postal service, there is an increased responsibility for delivery.

It is necessary to prepare an inventory of attachments in two copies. It is advisable to send a letter with notification. The second copy of the inventory and the receipt of sending the letter must be kept.

Help with delivery

Increasingly, organizations are using the services of private firms when submitting tax returns. This mainly concerns the submission of reports in electronic format.

The Federal Tax Service itself does not accept electronic reporting. This is carried out by special telecommunications companies that have an agreement with the Federal Tax Service of the Russian Federation.

On the basis of an agreement, they have the right to receive reports from taxpayers and submit them to the Federal Tax Service via secure communication channels.

The taxpayer may enter into an agreement with such a company. Is to let him send electronic reporting on a paid or free basis.

When reporting is submitted at the office of a telecommunications company, the service is free. But at the same time, the taxpayer must write out in the name of the company for reporting to the Federal Tax Service.

When sending electronic documentation via the Internet, a subscription fee is set for the use of special software on the site of the selected operator.

No matter how tax reporting is submitted, regardless of the legal form of the taxpayer, it is important to follow the rules for compiling reports and the deadlines.

This will avoid problems and misunderstandings with the tax authorities.

Today on the territory Russian Federation not only commercial activities, but also non-commercial ones can be conducted. It is necessary to register such institutions with various state regulatory authorities. At the same time, it should be remembered that there are many different features activities related...

Each organization, regardless of whether it works under the general taxation system (OSN) or under the simplified one (STS), is required to submit annual accounting and tax reporting (hereinafter, reporting documentation - OD). Annual reporting is the most capacious in terms of information on the operation of the enterprise included in it, therefore it is considered very important. Compilation of OD has many goals. The accounting OD of the company is of interest not only to the authorities, but also to the enterprise itself.

The meaning of compiling OD

Any OD, whether quarterly or annual, contains information about the current financial position of the company. This information is necessary for state bodies (hereinafter referred to as GO) to present the situation about the real state of affairs of the enterprise. On the basis of reports from firms, the authorities compile general statistics, which are the basis for the analysis and adoption of various decisions on state level. Also, GOs, using the information provided, monitor the conduct of the company's activities, and in case of any shortcomings, omissions or violations, they impose various fines on the company.

In addition to civil defense, OA is also necessary for enterprises themselves. Obtaining regular information about the financial situation of the organization helps its leaders to make various management decisions. OD is very important for the stable operation of the entire enterprise and the realization of its development prospects.

Users of accounting information

Quarterly and annual reports are a summary form of accounting information about the enterprise. Accounting information always has users, that is, those who use this information for various purposes, which were announced above. All users of accounting information are divided into internal and external. The internal ones include heads of firms, higher organizations (if any), management units (if the enterprise is large). External users include federal Service state statistics (Rosstat), Federal tax office(FTS), Pension Fund(FIU), Fund social insurance(FSS). External users also include any individuals and legal entities, since the accounting OD of any company must comply with the principles of transparency and accessibility to any user.

The external users of accounting information listed above, excluding individuals and those not specified legal entities, impose liability on the company if it does not submit the OD on time. In case of delay, the GO has the right to impose a fine not on the enterprise.

Types of OD

OD is divided into types: statistical, operational, accounting, tax. Statistical OD is intended to be submitted to the statistical authorities. The purpose of operational OD is operational accounting at the enterprise. This type of OD includes those things that are not reflected in the accounting OD, but are also necessary for the normal operation of the company. These things include employee turnouts, production capacity, and the like. A characteristic feature of operational OD is the time of its provision, which, as a rule, is equal to one working day. Accounting OD reflects the financial state of affairs of the enterprise. Tax ML is formed for the purposes tax accounting at the enterprise.

Accounting OA, in turn, is subdivided according to frequency and volume. According to the frequency, OD is quarterly (intra-annual) and annual. In accordance with the law, accounting OD must be incremental, that is, documentation for the first quarter must include information only from the first quarter of the year, OD for the second quarter must contain information from the first and second quarters, and so on. The annual report includes information for all four quarters.

In terms of volume, the organization's quarterly and annual reporting can be primary and consolidated (consolidated). If the enterprise has subsidiaries, then the accounting OD within a single subsidiary or within itself will be primary. Consolidated OD is made up of all primary securities of subsidiaries and the parent organization, inclusive.

OD requirements

The main requirements for the preparation of OD are relevance, integrity, reliability, comparability, timeliness.

1. The relevance of the data characterizes the OD as a set of information about the position of the enterprise on a specific date. You cannot provide OD, for example, for the third quarter, in which information for the second will be given.
2. Integrity means providing in the report information about the work of the enterprise, covering all areas of its activity and financial regulations subsidiaries (if any).
3. The reliability of OD enables any user of this information to be sure that it reflects the real state of affairs of the enterprise.
4. For the purpose of comparing the work of the company in different periods of time, the OD must comply with the principle of comparability, that is, have units of measurement common to all periods of its work.
5. The timeliness of quarterly or annual financial statements obliges the enterprise to provide ML in periods strictly defined by law.

In addition to the above requirements, the OD must also meet such principles as mandatory, unity of forms and methods, simplicity, public accessibility, brevity, clarity, publicity.

The procedure for compiling the OD

The order of compilation can be conditionally divided into two stages: preparation and formation. At the preparation stage, all the necessary information is collected to form the OD. Also at this stage, it is very important to detect and correct (if detected) various errors in accounting, since their presence in quarterly or annual tax reporting can cause fines from the tax authorities for distorting the true state of affairs of the organization. At the stage of formation, the process of compiling the OD takes place. After completion of both stages, the documentation must be signed by the head, the chief accountant of the company and have seals.

Errors in OD

All errors identified at the stage of preparation of the OD, the organization is obliged to correct. Errors are divided into significant and insignificant. An error that affects the management accounting of internal users of this accounting information is recognized as significant. That is, if it is able to greatly change the strategy economic activity enterprises. Similarly, a significant error is defined for external users. In other cases, the error is regarded as insignificant, but it needs to be corrected.

Any errors can be freely corrected before the annual reporting is submitted and approved by the GO or other internal or external users. If the OD has already been handed over to users, but has not yet been approved by them, then it is necessary to send the corrected OD to them with a note that the old version has been replaced.

There are two options for correcting significant errors. By reflecting the identified results of errors on account 84 "Retained earnings" or retrospective recalculation.

Main forms of annual reporting

Forms of OD, which are required to provide to the civil defense all enterprises: both large and small, are completed forms of accounting. balance sheet (No. 1) and a form (No. 2, otherwise called a profit and loss statement). In addition, attachments must be attached to the balance sheet: change report form. capital (No. 3) and the form of the report on the movement. den. funds (No. 4). An explanatory note should also be attached to the balance sheet, highlighting those things in the activities of the company that cannot be represented by numbers. Enterprises operating under the simplified tax system may not provide forms 3 and 4. These reports must be submitted to the Federal Tax Service and Rosstat at the end of the year or at the beginning of the next (for the previous one). At the same time, an individual entrepreneur, regardless of his taxation system (DOS or STS), may not provide an annual balance sheet and investments to the Federal Tax Service, but must also submit them to Rosstat once a year.

The above composition of the annual reporting is basic, but not exhaustive.

List of annual OD for firms on DOS

Below is a list and deadlines for annual reporting for organizations working on DOS:

• VAT declaration - until the end of January (FTS).
• Form 3-NDFL (for individual entrepreneurs) - until the beginning of May (FTS).
• Form 1-IP (for individual entrepreneurs) - until the beginning of March (Rosstat).
• employees - until the end of January (FTS).
• Three types of tax declarations ( property tax, tax on transport, on land) - until the end of January (FSS).

List of annual OD for firms on the simplified tax system

Below is a list and deadlines for annual reporting for organizations operating under the simplified tax system:

• Form 4-FSS - until the end of January (FSS).
• Form RSV-1 - until mid-February (PFR).
• The average number of employees - until the end of January (FTS).
• Two types of tax declarations (transport tax, land tax) - until the end of January (FSS).
• Declaration of the USN - until the end of March (FTS).
• Forms 6-NDFL, 2-NDFL - until the beginning of April (FTS).
• Confirmation of the main type of activity (not for individual entrepreneurs) - until mid-April (FSS).
• Form PM (for small businesses) - until the end of January (Rosstat).
• Balance sheet and investments - until the end of March (FTS, Rosstat).