Accounting for non-commercial organizations - NPO reports. What reporting must NPOs submit?

Accounting statements of a non-profit organization

NPOs submit accounting reports according to the general rules once a year, within the standard time frame - within 90 calendar days after the end of the reporting year. There are exceptions for non-profit organizations - consumer cooperatives. They can use simplified accounting forms from Appendix 5 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

You can quickly determine the composition of financial statements for a non-profit organization using the table. For information on how to fill out accounting forms, see What documents to submit as part of financial statements.

The general rules are as follows. All NPOs hand over:

• Balance sheet;

• Report on the intended use of funds.

This is stated in paragraph 2 of Article 14 of the Law of December 6, 2011 No. 402-FZ.

Plus, some non-profits submit a financial performance report. This should be done when:

• The NGO received significant income from business activities;

• It is impossible to assess the financial position of an NPO without an indicator of the income received.

In all other cases, the NPO reflects data from business activities in the report on intended use in the line “Profit from income-generating activities.” But if this is not enough to reflect the financial position of the nonprofit, submit an income statement. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

Non-profit organizations fill out the balance sheet in a special way (see general instructions for filling out the Balance Sheet). Some sections need to be renamed. For example, Section III should be called not “Capital and Reserves”, but “Targeted Financing”. After all, a non-profit organization does not have the goal of making a profit. Instead of capital and reserves, NGOs reflect the balance of earmarked revenues. The balance sheet lines that NPOs must replace in Section III are named in the table below.

This procedure is prescribed in Note 6 to the Balance Sheet and in Note to Appendix 4 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010.

Cash flow statement

The cash flow statement of NPOs is not included in the financial statements. This is directly stated in paragraph 85 of the regulation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

There are special features for funds. They are required to annually publish reports on the use of their property (clause 2 of article 7 of the Law of January 12, 1996 No. 7-FZ).

What reporting must NPOs submit?

Non-profit institutions are legally required to regularly report on the results of their activities. NPOs must submit a complete set of financial statements to regulatory authorities. Its composition is regulated by Art. 14 of the Law of December 6, 2011 No. 402-FZ, current forms are given in the Order of the Ministry of Finance of July 2, 2010 No. 66n.

IMPORTANT! Accounting statements should be generated once a year.

The structure of the tax reporting prepared directly depends on the tax regime applied by the NPO. An extensive list of reporting forms is inherent in the general system; when using a simplified special regime, you can limit yourself to a declaration under the simplified tax system. Additionally, you will need to submit a declaration form for real estate tax if the NPO owns it.

Accounting and tax reporting form the basis for summing up the results of activities. NPOs are not limited to these forms when interacting with regulatory authorities. It is necessary to prepare the following types of reports:

• statistical;
• forms for settlements with the budget for insurance premiums (submitted to the Federal Tax Service and extra-budgetary funds);
• a specialized type of documentation submitted to the Ministry of Justice.

Tax reporting

All non-profit organizations are required to submit information about the average number of employees to the tax office. This needs to be done even if there are no employees. In addition, all non-profit organizations are required to submit certificates in form 2-NDFL for each employee and calculations in form 6-NDFL.

For more information on this topic, see:

• What rights and responsibilities do taxpayers have;

• How to correctly fill out the certificate form 2-NDFL;

• How to draw up and submit a calculation using Form 6-NDFL.

As for the rest, the composition of tax reporting in NPOs depends on the tax regime.

Common errors in reporting

Errors in reporting most often occur during its preparation:

• incomplete package of documents;
• wrong data. The information in forms OH0001 and OH0002 differs from the information in the departmental register;
• there is no completed form OH0002 for the activities carried out mentioned in the form OH0001 or the departmental register;
• in paragraphs 1 and 2 of form OH0002, information about received funds is entered instead of disclosing items of expenditure;
• disclosure of expenditures of non-earmarked funds without indicating sources of income;
• unfinished design: unstitched, unnumbered pages.

Tax reporting: OSNO

Non-profit organizations submit tax reports under the general regime, which is mandatory for all organizations.

Income tax

All NGOs are required to file an income tax return. This obligation does not depend on whether there is taxable income or not. This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

For NPOs that do not have a profit, there are special features. They submit a declaration only once a year in a simplified format:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

• Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

• Appendix No. 1 to the tax return.

This follows from Article 285 and paragraph 2 of Article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If a non-profit organization makes a profit, the declaration must be submitted quarterly. At the same time, NPOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation).

VAT

Non-profit organizations under the general regime are required to submit a VAT return quarterly in accordance with the general procedure. If there is no object subject to VAT, submit only the title page and section 1 (clause 3 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

An NPO can submit a single (simplified) tax return, which was approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n, only if it does not simultaneously have:

• object of VAT taxation;

• transactions on current accounts.

Property tax

Non-profit organizations under the general regime submit property tax returns quarterly, in accordance with the general procedure. The exception is organizations that do not have fixed assets. The procedure for filling out a property tax return is set out in the article.

Since NPOs do not charge depreciation, on lines 020–140 of section 2 of the declaration, indicate the difference between the balance of account 01 “Fixed Assets” and the amount of depreciation on off-balance sheet account 010 (clause 1 of Article 375 of the Tax Code of the Russian Federation).

As for other tax returns, the obligation to submit them depends on whether the NPO has an object subject to the corresponding tax.

NPOs on the simplified tax system: what financial statements to submit

According to paragraph 4 of Art. 6 of Federal Law No. 402-FZ NPOs have the right to submit reports in a simplified form. At the same time, an NPO can submit not only a simplified version of reporting, but also a standard full version. The decision on this is made by the NPO individually.

In accordance with Art. 14 of Federal Law No. 402-FZ, the financial statements for non-commercial organizations using the simplified tax system include:

Material information can be further disclosed in the explanatory note to the balance sheet.

If the NPO does not have an accountant, then the manager can fill out the reports independently. NPOs can report both in paper and electronic form. Non-profit organizations use standard reporting forms approved by Appendix No. 6 of Order No. 66 of the Ministry of Finance dated 07/02/2010. These reports are submitted at the end of the year, no later than March 31.

Separately, it is necessary to note the features inherent in NPOs that have a social orientation (SO). That is, when carrying out their activities, they perform various social functions (charity, social protection, healthcare, education, etc.). Such organizations fill out special reporting forms, namely: the balance sheet of the SO NPO and a report on the intended use of funds (Article 2 of Federal Law No. 7-FZ).

Tax reporting: simplified tax system

NPOs submit simplified reporting, which is mandatory for all organizations. In addition, simplified NPOs annually submit to the tax office a declaration on the single tax they pay (clause 1 of Article 346.12 of the Tax Code of the Russian Federation). Moreover, the obligation to submit declarations does not depend on whether there were income and expenses in the reporting period or not.

This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, simplified NPOs are required to keep a book of income and expenses. This is stated in Article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more information on this topic, see:

• How to draw up and submit a single tax return under simplification;

• How to keep a simplified book of income and expenses.

Simplified NPOs do not pay income tax, property tax and VAT (Clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to submit returns for the listed taxes. But there are exceptions to this rule:

• NGOs that have property taxed at cadastral value (clause 2 of Article 346.11 of the Tax Code of the Russian Federation) pay tax on this property and submit a declaration on it in the general manner;

• non-profit organizations - tax agents for VAT, which, for example, rent state or municipal property (clause 3 of Article 161 of the Tax Code of the Russian Federation), are required to withhold and transfer VAT and submit a declaration.

Statistical reporting

NPOs are required to prepare statistical reports (clause 1, article 32 of the Law of January 12, 1996 No. 7-FZ). There are special forms for non-profit organizations:

• 11-short, approved by order of Rosstat dated July 3, 2015 No. 296;

• 1-SO NPO, approved by order of Rosstat dated August 27, 2014 No. 535.

The composition of statistical reporting depends on the type of activity of the NGO. It is better to check the exact list of forms for NPOs with your local statistics department.

For more information on this topic, see:

• Who is required to submit statistical reports to Rosstat;

• What documents are included in statistical reporting;

• How can you submit statistical reports?

NPO reporting to the Russian Ministry of Justice

NPOs submit reports to the territorial office of the Ministry of Justice of Russia according to reporting forms approved by Order of the Ministry of Justice of Russia dated March 29, 2010 No. 72. This order contains four forms that need to be filled out. See the table for the composition of the reporting.

The reporting of non-profit organizations to the Ministry of Justice makes it possible to control that the organization does not have foreign citizens among its members, as well as foreign sources of funding.

This requirement is stated in Part 3.1 of Article 32 of the Law of January 12, 1996 No. 7-FZ.

Other reporting

Employee reporting:

• in the Federal Tax Service - 2-NDFL, 6-NDFL, ERSV and the average number;
• in FSS - 4-FSS;
• in the Pension Fund of Russia - SZV-M.

Also, non-profit organizations provide two mandatory documents to Rosstat:

• Form No. 1-NPO, which reflects data regarding the activities of the organization;
• Form No. 11 (short), which should contain information about changes in fixed assets.

Both forms must be submitted to the NPO at the end of the reporting year by April 1.

It is mandatory to submit reports to the Ministry of Justice:

• Form No. 0N0001 - it reflects information about the heads of the NPO and the activities it carries out;
• Form No. 0N0002 - shows how the NPO’s property was used and what the targeted funds were spent on;
• Form No. 0N0003 - reflects the amount of funds received from foreign and international organizations, citizens and stateless persons.

The forms were approved by order of the Ministry of Justice of the Russian Federation dated March 29, 2010 No. 72. This reporting is provided so that the state can ensure control over whether NPOs have foreign citizens among their participants and founders and foreign sources of funding (Part 3.1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ).

The first two forms do not need to be filled out by organizations if:

• they did not receive assets from foreign entities;
• the founders and members of NPOs are citizens of the Russian Federation;
• NPO revenues for the year amounted to more than 3 million rubles.

Instead, you need to fill out a statement stating that the NPO complies with legal requirements.