Accounting (financial) reporting form according to KND 0710099

Key rules for simplification

Maintaining accounting records and submitting reports to tax and statistical authorities is mandatory for all economic entities in Russia. Financial statements are a set of numerous forms and forms that reflect the results of the financial and economic activities of an enterprise.

Preferential conditions are provided for small businesses. Small businesses have the right to conduct accounting using a simplified system and send to the Federal Tax Service:

1. Balance sheet.
2. Income statement.
3. Report on the intended use of funds (for non-profit institutions).

The remaining forms are not compiled at all if the information in these reporting forms is not essential for assessing the economic activity of a small enterprise. This possibility is enshrined in clause 6 of Order No. 66n of the Ministry of Finance dated 07/02/2010. The relaxing condition for the organization must be specified in the accounting policy, otherwise tax authorities will issue a fine for non-compliance of reporting forms.

IMPORTANT!

The deadline for submitting forms is similar to ordinary registers: a simplified form of the balance sheet for 2021 is submitted in the usual manner until March 31 of the year following the reporting year. Documents must be submitted to the Federal Tax Service in electronic or paper form by March 31, 2020.

Printing financial statements

To print financial statements, use the “Print” button on the command panel of the report form. When you click it, you should select the type of printing form from the drop-down menu (Fig. 7).

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The regulated report “Simplified Accounting Reports” provides several options for printed forms. To select the type of printing form, you must set the switch to the appropriate position.

To print a legal copy of the accounting (financial) statements, the print form selection switch should be set to the “Forms as amended by Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010.”

To print accounting (financial) statements for submission to the tax authority if the organization does not use electronic document management with tax authorities, the print form selection switch should be set to the “Forms in the form of a machine-readable form with a two-dimensional barcode PDF417” position. To generate a machine-readable form, a unified printing module developed by the Federal Tax Service of Russia is used. If the module is not already installed, selecting this print form option will launch the print module installation program. Please note that explanations to the balance sheet and financial statements in the form of a machine-readable form are not printed, since this is not provided for by the order of the Federal Tax Service of Russia, which approved the format for presenting accounting (financial) statements on machine-readable forms.

If for some reason the organization is not able to print forms in the form of a machine-readable form with a two-dimensional PDF417 barcode, then the print form selection switch should be set to the “Forms with a title page of the form according to KND 0710099” position.

For each print option, you can select “Print Now” or “Show Form”.

If you select the “Print immediately” option, the reports will be printed immediately without preview. When you select the “Show form” option, a report preview form is displayed on the screen (Fig. 8-10).

Rice. 8

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Who submits simplified financial statements

Those economic entities that have been granted accounting privileges are entitled to report in abbreviated forms. Here is who submits simplified financial statements for 2019 (clause 4 of article 6 of law No. 402-FZ of December 6, 2011):

1. Small businesses (SMB).
2. Non-profit companies.
3. Institutions are participants in the Skolkovo project.

But there are exception organizations that do not have the right to simplified accounting and reporting (clause 5 of article 6 402-FZ):

1. Firms whose financial statements are subject to mandatory audit.
2. Housing and construction cooperatives.
3. Consumer credit cooperatives.
4. Organizations providing microfinance lending and loans.
5. Public sector institutions and political parties (branches and regional divisions).
6. Collegiums, chambers and bureaus of lawyers, legal consultations.
7. Notary chambers.
8. Non-profit institutions registered in the register of foreign agents.

Before submitting preferential forms, check your organization against both lists. It is important to determine whether the company is recognized as an SMP based on the following indicators:

• the average number of employees should not exceed 100 people for the previous year (how to check the indicator is stated in Rosstat order No. 739 dated December 30, 2014);
• income from business activities - no more than 800 million rubles per year (the residual value of fixed assets and assets should not exceed 800 million rubles);
• The share of participation in the authorized capital of the company belongs to the public sector of the Russian Federation (but not more than 25%) or to foreign organizations (not more than 49%).

Requirements for the preparation of financial statements

When preparing annual financial statements, a company must proceed from the fact that such statements must give a reliable picture of its financial position as of the reporting date, financial results and cash flows for the reporting period, which are necessary for users of these statements to make economic decisions (Article 13 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter referred to as Law No. 402-FZ).

PRIORITY TASKS BY JANUARY 9, 2021

Rules and features of filling out accounting reports

The Ministry of Finance published clarifications for simplified reporting in information No. PZ-3/2015. Basic principles of compilation:

1. The inclusion of financial information in reporting forms is permitted without detailing the accounting items.
2. Disclosure of information in a smaller volume, in comparison with the full volume of final documentation.
3. The organization has the right not to disclose information about discontinued activities.
4. Transactions after the reporting date are reflected on a rational basis (if the changes are significant).

Let's look at the features of filling out simplified accounting reporting forms.

Declaration form for the simplified tax system in 2018-2019. Download the template to fill out

A simplified taxation system was adopted to simplify the tax and accounting reporting of organizations and entrepreneurs related to small businesses. This regime will help you to be free from many taxes - VAT, on profit, on property.

It is necessary to report to the tax office once a year, for legal entities - after the end of the tax period until March 31, for individual entrepreneurs - until April 30. If the organization completes its activities, a notification is sent to the tax office, and reports are submitted the following month, no later than the 25th.

Procedure for paying taxes in the reporting period

Individual entrepreneurs pay advance payments and taxes at their place of residence, and legal entities - at their location (legal address).

After the end of the reporting period, within 25 calendar days, it is necessary to calculate and pay the advance payment.

To calculate advance payments, you can use the calculator in the left column of the site. There is no need to check the “Generate declaration for printing” checkbox.

The amounts paid, in accordance with paragraph 5 of Article 346.21 of the Tax Code of the Russian Federation, are counted against the final (annual) tax.

Filing a return after the end of the tax period

At the end of the tax period, individual entrepreneurs and organizations submit a completed tax return to the simplified tax system. For individual entrepreneurs the deadline is April 30, for legal entities – March 31, 2021.

To fill out this document, you can use the form on the left side of the site. You must check the “Generate declaration for printing” checkbox, fill in the required fields, and the online service will calculate the line values ​​and fill out the declaration form.

Reporting must be submitted to the Federal Tax Service at the place of registration. Fines are imposed for late submission of documentation.

When submitting your tax return, print out two copies - one will be stamped with acceptance and given to you, the other will remain with the Federal Tax Service. If you submit reports by mail (by registered mail with an inventory), then the submitter will be given a receipt with a date stamp - this day is considered the date of submission of the reports.

Declaration form to fill out manually

The form of the form was approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/ [email protected] dated 02/26/2016. To submit reports in 2021 and 2021, you need to use it. The document looks like this:

You can download it in two versions, an XLS file or a PDF file. The documents can be filled out on the computer, or you can print out a blank form and fill it out with a pen.

. To fill out the document, you need Microsoft Excel or the free LibreOffice Calc.

. To fill out the document, you need Adobe Reader, or another program that can work with interactive fields (not all PDF viewers can do this).

Some accounting programs change the appearance of the document (enter a two-dimensional barcode, remove bounding boxes for entering characters, etc.). If this is done within the framework of current legislation, then such documents can also be submitted to the tax office.

But it is necessary to clearly understand that the form presented above has been approved at the federal level and refusal to accept this form is a violation of the law.

To fill it out manually, you can use the declaration generated in free demo mode by this online service. All values ​​are transferred to the template by hand or entered on a computer.

Methods of reporting to the Federal Tax Service

The legislation provides for reporting in three ways:

1. Submitting the declaration in person, when visiting the Federal Tax Service. It is necessary to provide two copies of the document, one remains with the tax office, and the second copy - with a stamp on the date of filing - remains with the taxpayer.

When submitting reports in person, you may encounter unlawful demands, so a visitor to the Federal Tax Service must clearly know:

• electronic reporting is required only if you have 25 or more employees;
• the requirement to provide some kind of special declaration (with a two-dimensional barcode, “red” or something else different from that given in the article) is a violation of the law.

2. Providing reporting by mail is a method of providing documentation through the Federal State Unitary Enterprise “Russian Post” or through another organization engaged in courier activities.

The declaration is sent by a valuable letter with an inventory of the contents. When using this reporting method, the taxpayer retains a copy of the list of contents and a receipt with a mark from the employee who accepted the item.

3. Sending reports via telecommunication channels (TCS). To do this, the taxpayer enters into an agreement with an organization acting as a special communications operator

Author of the article Burenin Viktor

Author of a series of articles devoted to optimization of taxation and submission of tax reports under the simplified tax system, administrator and consultant of the website deklaraciya-usn.ru on these issues. Entrepreneur since 2004 […]

Institution's balance sheet

Methods for submitting reports to the Federal Tax Service

Reporting to the Tax Service can be submitted in several ways, the use of which is determined by the enterprise:

• Federal Tax Service Provides the opportunity to carry out instant control of forms. However, the availability of duplicated paper forms is mandatory. This method is suitable for a small company whose reporting is not complicated and does not require electronic reporting.
• Government Services Deprives enterprises of the obligation to pay additional fees for the transfer of information. But for use it requires registration of an electronic digital signature, creation of a personal account on the portal and duplication of all reports on paper. A good option for businesses that don't want to spend money and don't mind trying out a new transmission method.
• SBIS Very fast software that gives access to all current forms and internal data verification using formulas. You just need to pay for the services of the operator providing access to the resource. Selecting companies that use feedback from the Federal Tax Service and checking reports.
• Sberbank online Provides access to files downloaded from 1C and exchange of information. However, it has a limited list of forms and territories for implementation. Only Sberbank clients can also use it.

The choice among various services depends only on the needs and preferences of the enterprise. It is important to remember that when determining the method of reporting, there is such a parameter as a restriction on the use of an electronic form for enterprises with more than a hundred employees. The size is determined based on previous years or during reorganization.

Correction of errors identified in the balance sheet of the previous period

The procedure for correcting errors and adjusting the balance depends on the stage and moment at which the discrepancy was detected:

• If an inaccuracy in the balance sheet is identified after the reporting year, but before submission to the Federal Tax Service, then the adjustment is made at the end of the reporting year, in December. The balance sheet, in a corrected and correct form, is submitted to the Federal Tax Service in the following reporting year.
• If an error is discovered after signing and submission to the Federal Tax Service, but before approval by the founders, correction notes are generated in December of the reporting year. The adjusted balance presented to the owners is sent to the Federal Tax Service.
• If an error is discovered only after the reporting has been submitted and approved by the owners, the correction is made directly in the current period. And clarifications in the balance sheet for the reporting period are no longer provided.

It is important to understand that any changes made take into account the materiality of the indicators. If the inaccuracy is not considered significant, then the errors of the previous reporting year can be corrected in the next one. And making adjustments to accounting with a minor error is possible without providing updated reporting.