Financial reporting of a public organization. Zero reporting for NPOs that do not carry out activities

Financial statements non-profit organizations in 2018-2019 is it presented in full or simplified form? What reporting forms must a non-profit organization submit? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in social sphere, education, medicine, culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. Eg, educational institutions may provide additional paid services. But such activities should not contradict the main purpose of the organization. It must also be stated in constituent documents, for example in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct. certain types non-profit organizations.

Financial support for non-profit structures is possible in the form of:

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit basis:

1. Consumer cooperatives (unions, societies).
   It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the purpose of uniting individuals and legal entities to meet the needs of their participants and solve common problems. For example, housing cooperatives, citizen credit societies, gardening and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by contributing shares.
2. Funds.
   They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals that are beneficial to the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and intangible (for example, spiritual) needs. Such associations may also operate in the form of an institution, social movement, fund. The founders can be individuals, legal entities, or their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation is the constituent agreement, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
5. Institutions.
   These include organizations created by the founder(s) to carry out educational, social, cultural and management functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal and individuals.

What kind of financial statements do non-profit organizations submit?

When compiling financial statements non-profit organizations in 2018-2019 must be guided by:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;
• Regulations on management accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• PBU 4/99;
• accounting chart of accounts and instructions for its use;
• Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities of the formation of financial statements of non-profit organizations” (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports using the simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

Download the balance sheet form on our website in the article “Filling out Form 1 of the balance sheet (sample)” .

• financial results report (OKUD 0710002);

Read the rules for filling it out on our website in the article “Filling out Form 2 of the balance sheet (sample)” .

• report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article “Filling out forms 3, 4 and 6 of the balance sheet” .

The electronic format for submitting simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

At the same time, such organizations can present financial statements in full. The decision is made by the organization independently.

Traffic report Money(OKUD 0710004) non-profit organizations may not submit tests if this is not required by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily free funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations that do not conduct business activities and do not have sales turnover can represent accounts. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail of indicators for accounting items and determine the level of their materiality.

About how it is formed accounting policy non-profit organization, read this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, mention of socially oriented non-profit organizations appeared in the law “On Amendments to Certain Legislative Acts” Russian Federation on the issue of supporting socially oriented non-profit organizations" dated 04/05/2010 No. 40-FZ. These include:

• public and religious organizations;
• Cossack societies;
• autonomous non-profit organizations;
• societies of indigenous and small peoples in the Russian Federation;
• organizations whose activities are aimed at solving social problems, questions and assistance to citizens (for example, providing legal assistance to citizens, support to the population after natural Disasters and disasters involved in the protection environment, protection and restoration of cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can submit accounting reports using a simplified form.

Results

The procedure for submitting financial statements of non-profit organizations in 2018-2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality.

In 2018, the reporting of non-profit organizations must be submitted in a timely manner to a number of government agencies: the Federal Tax Service, the Ministry of Justice, off-budget funds, Rosstat. Last year, a number of changes in the procedure for providing reporting documentation were legislatively approved; some innovations also affected non-profit organizations. The founders of non-profit associations must provide reports that display information about the activities of the entity, its managers, use financial resources. The article will discuss in detail which reports of non-profit organizations for 2018 need to be prepared.

Non-profit organizations

From the name we can conclude that making a profit is not the main purpose of the functioning of these institutions. A legal entity has its own bank account, seal, charter, and its managers are required to prepare reports. Such entities are created to carry out cultural, religious, charitable, social, and political activities.

Despite the fact that the founders of the funds do not receive profit as a result of their operation, they are required to regularly submit accounting, tax and statistical reports. The peculiarity of an autonomous non-profit organization is that it is created on the basis of voluntary contributions by individuals or legal entities and subsequently they do not have rights to the property of this entity. The activities and reporting procedures of autonomous non-profit organizations are regulated by federal legislative acts.

Composition of NPO reporting documentation in 2018

tax reporting(VAT returns, income and real estate returns);

accounting statements of non-profit partnerships (submitted once a year); if an organization does not conduct commercial activities, it can generate reports in a simplified manner;

reports to the statistics of non-profit organizations (fill out form No. 1-NPO); if statistical authorities require other information, the founders of the NPO are obliged to provide it;

settlements to extra-budgetary funds (data on personalized accounting, amounts of payments transferred to the Social Insurance Fund and the Pension Fund of Russia);

specialized reports of non-profit organizations (submitted to the bodies responsible for registering such entities).

Accounting statements and deadlines for their submission

In 2018, financial statements must be submitted to regulatory authorities by March 31. NPOs working on the simplified tax system and socially oriented organizations can prepare reporting documentation according to a simplified type, and all other non-profit entities form a balance sheet according to the generally accepted model. The composition of financial statements in 2018 for non-profit associations will be as follows:

Balance sheet. If the institution does not operate on a commercial basis, then the “Capital and Reserves” section must be replaced with “Targeted Financing”. In the bay. reporting must indicate information about the sources of formation of assets.

Report on the intended use of resources. It should display the following information: the balance of funds at the beginning of the reporting period, the amount of financial resources used (payment wages, costs of holding events, etc.), the amount of money received.

An explanatory note can be attached to the annual reporting for 2018 of a non-profit organization, in which free form the main indicators will be deciphered. One copy of the reporting is submitted to the tax office, and the second to the statistical authorities. Financial statements in 2018 are provided in the following cases:

if during the year the NPO received income from its activities;

if in the report on the use of funds, data on the income received and the results of the institution’s activities are not fully disclosed;

financial reports for 2018 are often necessary when stakeholders cannot assess the financial condition of an NPO.

Reporting to the Federal Tax Service

The composition of reporting in 2018 for non-profit institutions depends on the tax regime in which they operate. If you do not submit reports to government-approved organizations, the founders of NPOs will have to pay large fines. Organizations operating under the general regime are required to prepare tax reporting for non-profit entities in 2018:

declarations: for VAT (quarterly, until the 25th of the new month), for property tax (until March 30), for income tax (until March 28);

Reports to the Ministry of Justice

NPO managers must prepare a report of non-profit organizations to the Ministry of Justice in 2018 by April 15. The procedure for drawing up and submitting reports to the territorial bodies of the Ministry of Justice is regulated by the law “On Non-Commercial Activities”. You can transfer the documentation different ways: send by mail (be sure to include an inventory of the contents of the parcel), bring it in person, post it on the department’s website. The composition of the reporting of non-profit organizations in 2018 is determined by the type of activity of the NPO; the following information should be disclosed in the documents:

about the location of the subject;

O economic activity;

about charity programs;

on the volume of financial resources received;

about the expenditure of funds;

information about managers.

Peculiarities of reporting by various types of NPOs

All NPOs, regardless of their fundamental goals, are required to post on the website of the Ministry of Justice a report on the activities of the non-profit organization in 2018 and on the use of its property. What reports must non-profit organizations submit in 2018? More on this further:

Public associations are required to provide information about the property received and how it was used, the actual address of the subject, information about the leaders.

Trade unions provide information about the name of the entity, the actual location of the NPO, and information about the founders.

Charitable organizations and foundations provide information about economic activities, management persons, the composition of charitable events, and violations identified as a result of tax audit, and measures to eliminate them, statistical reporting.

Religious organizations provide form No. OP0001, information on the continuation of future activities, and a special statement.

Cossack societies submit documentation similar to that provided by religious organizations. They are also required to provide information on the number of participants in the company.

Non-profit associations bear the same responsibility for offenses committed as other entities. Therefore, their founders are interested in properly organizing accounting and reporting and avoiding problems with regulatory authorities. Finabi specialists have extensive experience in providing accounting services, we can carry out an analysis financial statements non-profit organizations in 2018 and will help you draw up reporting documentation in accordance with current regulations. Entrust your worries to us!

Non-profit structures and charitable organizations receive taxpayer status upon registration. The specifics of their activities provide for exemption from certain taxes. But the obligation to compile and timely submit reports on economic activities and financial transactions to regulatory structures is not removed from them. Respectively, charity does not exclude either as such or the generation of reports.

What kind of reporting do NPOs submit? charitable foundation, association of legal entities, consumer cooperative, etc.? This issue requires detailed consideration.

NPO reporting for tax authorities

The status of taxpayers obliges non-profit organizations, regardless of type and legal form, to report to the tax authorities. The reporting regulations are established by the current tax legislation. The regulatory framework also includes specialized federal acts (the Federal Law “On Non-Profit Organizations” is an example of this).

The legislation does not exempt non-profit structures from liability for tax violations. This norm regulated by the Tax Code of the Russian Federation (Article 119). An organization must report to the tax authorities in any case, even if it conducts exclusively statutory activities. Tax officials strictly control the correctness and completeness of the use of targeted funds. Also under special control are organizations recognized as payers of certain taxes.

The composition of the reporting is determined by the specifics of the NPO’s activities and the amount of taxes paid. Structures can report on:

• income tax;
• personal income tax;
• property tax;
• transport tax;
• land tax.

Non-profit organizations using the simplified taxation system report the basic tax.

Reporting for extra-budgetary funds

Conducting statutory activities by a non-profit organization (lack of a commercial component) does not cancel the obligation to report to the Social Insurance Fund, Pension Fund. The latter controls the correctness of personalized accounting and compliance of the deductions made with regulatory requirements.

The Social Security Fund collects. Reporting is accepted quarterly and is mandatory for all non-profit organizations.

NPO reports for the Ministry of Justice

The specifics of the activities of non-profit organizations require the formation of specific reporting for the Ministry of Justice. This is regulated legal norm relevant federal law adopted in 2010.

NPOs annually provide the Ministry of Justice with information on financial and economic activities in general, the results of charitable activities, the content of charitable programs, the composition of the highest management body, violations identified during inspections, and the results of their elimination. Information submitted to the Ministry of Justice is publicly available. They are posted on the relevant Internet resources.

NPO reporting is quite specific. It is rational to trust specialists to compile it and submit it to regulatory authorities. The ProfBusinessAccounting team has extensive experience. We know exactly what, when and where to deliver. Outsourcing reporting allows nonprofits to optimize the implementation of a number of accounting functions and reduce costs.

• Generation and submission of zero reports 1000 rub.
• Generation and submission of quarterly reports 3000 rub.
• Formation of a declaration (including an updated one) 1000 rub./declaration
• Formation and delivery annual reports(to be clarified by phone, as the cost depends on the composition of the reports) from 5000 rub./year
• Preparation of interim financial statements (for banks, tenders, etc.) Price for one set (one period) 1000 rub.
• Generation and submission of reports to FSRAR in Declarant-Alco software (up to 10 suppliers, starting from the 11th + 500 rubles for each supplier) RUB 3,500/declaration
• Monthly report to the Pension Fund according to f. SZV-M 500 rub./month
• Formation of KM-6 3000 rub./month

NPOs using the simplified tax system - what kind of reporting to submit is a question that all non-profit organizations using the simplified tax system face in the first year of operation. NPOs, like commercial companies, must submit reports to government authorities on time. Let us consider in more detail in our material the features of submitting NPO reports using a simplified approach.

NPO: concept and features

Non-profit organizations differ from commercial organizations in that they have a different purpose for creating and carrying out their activities. the main objective commercial companies is to obtain maximum profits. NPOs are not created to generate income. This is also provided for by Russian legislation (Article 50 of the Civil Code of the Russian Federation). When carrying out their activities, NPOs are guided by Civil Code and Federal Law of January 12, 1996 No. 7-FZ.

When developing constituent documents, NPOs must specify the types of activities they will engage in. At the same time, the activities of an NPO must be conducted strictly in accordance with the purpose of its creation. NPOs are intended to implement government functions in social, educational, medical, cultural, religious and other spheres.

The legislation does not prohibit NPOs from conducting business activities that lead to profit. Thus, educational institutions have the right to charge fees for their services. However this activity should not contradict the main goal of the creation and operation of an NPO, and must also be spelled out in the constituent documents. Accounting for income from commercial activities of NPOs must be kept separately.

Funding for NPOs can be achieved by receiving:

• contributions from participants and founders of the organization;
• charitable voluntary contributions and donations;
• profit from doing business;
• income received from the property of NPOs;
• other income.

Non-commercial organizations and simplified taxation system: conditions of application

NPOs created in any form can apply a simplified regime. Moreover, it is both a profitable and an income-expenditure option. NPOs are legal entities, who also comply with the Tax Code and keep records in accordance with established standards.

The use of simplification by investment funds and legal entities is not permissible (Article 346.12 of the Tax Code of the Russian Federation).

For NPOs, more favorable conditions for applying the simplified regime are provided. There are two features of using the NPO simplification:

• An NPO can apply a simplification even if the share of participation of another legal entity is more than 25% (clause 12, clause 3, article 346.12 of the Tax Code of the Russian Federation).
• It is possible to use the simplified tax system for non-commercial organizations whose cost of their own fixed assets is more than 150 million rubles. This applies to non-depreciable fixed assets. For the rest of the property, the restriction must be observed (clause 1 of Article 256 of the Tax Code of the Russian Federation).

Income and expenses under the simplified tax system of NPOs are taken into account using general rules. At the same time, contributions from founders and members, as well as donations for conducting activities in accordance with the charter of the NPO, do not need to be included in the calculation of income (Article 251 of the Tax Code of the Russian Federation).

NPOs that have chosen the income regime can reduce the simplified tax system by insurance premiums from wages paid from any sources. This was stated in the letter of the Ministry of Finance dated 08/09/2012 No. 03-11-06/2/105.

NPO on the simplified tax system: which one?submit financial statements

According to paragraph 4 of Art. 6 Federal Law No. 402-FZ NPOs have the right to submit reports in a simplified form. At the same time, NPOs 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:

• Balance sheet. This form for NPOs differs from the form for commercial enterprises in that the “Capital and Reserves” section is replaced with “Targeted Financing”. Here the NPO must show data on the amounts of sources of formation of its assets. At the same time, organizations themselves determine the details of how certain data will be reflected in the balance sheet. For example, if a company has large quantities reserves, if desired, the composition of inventories can be reflected in detail in the balance sheet. But you don’t have to do this, but simply reflect the amount of inventory in one line.
• Report on the intended use of funds. This document reflects the amount of funds that were used to conduct the company’s activities. This includes wages, expenses for charity, carrying out targeted events, etc. The report will also need to show cash balances at the beginning and end of the year, the total amount of contributions received, and profit from business activities.
• Income statement. It is not necessary to submit it to the NPO; it can be replaced by a report on the use of funds. It is mandatory only if the following conditions are met:
• during the reporting year, the NPO received significant income;
• profit data does not fully reflect financial condition organizations.

Material information may be further disclosed in explanatory note to balance.

If the NPO does not have an accountant, then the manager can fill out the reports independently. NPOs can report both on paper and in in electronic format. 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 non-profit organizations must also report to the Federal Tax Service. At the end of the year (by March 31), they must submit a tax return according to the simplified tax system. An organization can fill out the report either manually or electronically. NPOs fill out the same simplified declaration form as commercial firms(form approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@). If an NPO has no income and expenses, it must submit a zero declaration according to the simplified tax system (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).

At the same time, in the declaration under the simplified tax system, NPOs additionally fill out section 3 “Report on the intended use of property.” This should be done by NPOs that received targeted funding during the year or that at the beginning of the year have a balance of targeted funds from the previous period, even if there were no receipts in the reporting year.

Also, simplified NPOs must keep a book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

NPOs using the simplified tax system do not need to pay income tax, property tax and VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Therefore, most NPOs do not need to file returns for these taxes.

The combination of NPOs and the simplified tax system does not always mean that the organization does not have to pay other taxes besides the single one. There are many exceptions to this rule:

• property tax is paid by organizations that have property taxed at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• VAT must be paid by non-profit VAT tax agents;
• Transport tax is paid by those non-profit organizations that own vehicles;
• Land tax is paid if the enterprise owns land plot and etc.

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.

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. 0Н0003 – 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.

Results

Thus, the reporting submitted by NPOs is somewhat different from the reporting that must be submitted commercial enterprises. Non-profit organizations can submit financial statements in a simplified form, as well as in accordance with individual characteristics detail balance sheet items. Separately, NPOs must submit special reports to the Russian Ministry of Justice.

NPOs differ from commercial structures in their focus on achieving a socially significant result; obtaining material benefits is not a priority for them. Their activities are regulated by the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and industry legislation (Law No. 7-FZ dated January 12, 1996). Associations of enterprises or individuals can act as NPOs. The forms of non-profit institutions are consumer cooperative structures, foundations, and organizations conducting religious activities.

What reporting must NPOs submit?

Non-profit institutions are legally required to regularly report on the results of their activities. NPOs must submit to regulatory authorities full set accounting statements. 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 common system, when using the simplified special mode, you can limit yourself to a declaration on . 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.

Composition and classification of reporting

Accounting statements by operating non-profit organizations can be submitted in full or simplified format. The composition of such a set of documentation will contain:

• balance form;
• report reflecting financial results work;
• reporting on the intended use of funds.

Non-profit organizations may not prepare or submit the cash flow report form required by law to the inspection body. PBU 4/99 gives non-profit organizations the authority not to provide a report on changes in capital.

ATTENTION! Religious organizations may not submit an accounting set of reports if they do not have tax-type obligations in the reporting period.

If it is necessary to give a more detailed explanation of individual indicators in the accounting records, non-profit organizations can use the forms of explanations recommended by the Ministry of Finance or develop their own template. How to submit accounting reporting documents electronically is described in the Order of the Federal Tax Service dated March 20, 2017 No. ММВ-7-6/228@.

Profit and loss reporting must be prepared subject to several criteria:

• in the reporting year, significant revenue receipts were recorded, the source of which was entrepreneurial activity organizations;
• current level financial situation cannot be assessed objectively and reliably without detailing the items of income.

Tax reporting will not consist of the following forms:

• declaration by ;
• on property tax;
• By ;
• By land type tax;
• on transport tax;
• information on the average number of employees (average number of employees).

Some of these forms must be filled out only in cases where the company has a taxable object. For example, if an organization does not own Vehicle, then it does not have tax obligations to the budget for transport tax. Information on SSC is submitted subject to compliance with the size standard.

They are not included in the reporting, but are required to be submitted to the Federal Tax Service if there are employees, certificate 2-NDFL. Personnel income must also be reported in Form 6-NDFL.

For organizations that have officially registered the transition to a special regime, special tax reporting forms have been established:

1. If an NPO uses the simplified tax system, then it must submit a declaration for this type of tax to the Federal Tax Service.
2. When using the special mode in the form most of reporting will be replaced by a UTII declaration.

Reporting to extra-budgetary funds is presented in form 4-FSS, which is monitored by the FSS, and the DAM form. The latter combined the features of several documents that were previously submitted to different funds for insurance premiums. It must be submitted to the service body of the Federal Tax Service. Two types of reporting documents must be submitted to the Pension Fund office:

• SZV-STAGE;
• SZV-M.

When interacting with statistical bodies, NPOs are responsible for preparing two mandatory forms:

• form 1-SONKO;
• Form 11 (short).

Form 11 (short) was approved by Rosstat Order No. 428 dated June 26, 2017. The columns of this document disclose information about the fixed assets of non-profit organizations, their movement and current volume. The 1-SONKO report is regulated by the provisions of Order No. 623 issued by Rosstat on September 22, 2017.

1. Forms No. 0Н0001. The document discloses information about the persons managing the non-profit structure and the direction of the institution’s activities.
2. Forms No. 0Н0002. The form deciphers data on expenditure transactions involving targeted funding resources. This report confirms the fact of compliance with the targeted nature of spending. Additionally, information on measures for the use of property assets is indicated.
3. Forms No. 0Н0003. They are filled out not on paper, but directly on the Ministry of Justice website.

BY THE WAY, NPOs are exempt from submitting reports to the Ministry of Justice, provided that during the period under review they did not record any transactions involving the receipt of assets from international companies or persons with foreign citizenship. An additional requirement is that total annual revenues comply with the limit of 3 million rubles.

When exempt from submitting reporting forms to the Ministry of Justice, forms No. 0N0001 and No. 0N0002 are replaced by an application form.

Deadlines for submitting reporting forms

For non-profit organizations, when preparing reporting documents, methods of submitting them to regulatory authorities through a personal visit are relevant, postal item or TKS. The latter option is available for those institutions that have issued a qualified digital signature.

Reporting forms must be submitted to the Ministry of Justice by representatives of NPOs by April 15. The generated set of financial statements is accepted from the business entity in compliance with deadlines - before the end of the three-month interval counted from the end of the reporting year.

These standards are also relevant for a simplified set of accounting reporting documentation, for the provision of written explanations and transcripts to individual articles of reporting forms.

The VAT return form is prepared on a quarterly basis. It must be submitted by the 25th day of the month following the reporting period. For property tax obligations, a declaration is submitted to the Federal Tax Service once a year. It will be completed within 3 months after the end of the period under consideration. A separate form is submitted for advance payments made on a quarterly basis.

Income tax reporting must be done monthly or quarterly. 28 hours are allotted for preparation. calendar days. For tax obligations on land plots, the declaration is submitted by February 1 after the end of the annual reporting interval. Similar time frames are set for transport tax. Tax authorities collect information on the SSC before January 20 of each year for the previous period. The declaration under the simplified tax system is submitted once a year until the end of March. The obligation to submit it is established for enterprises even in situations where they actually had no income.

IMPORTANT! Statistical forms that non-profit structures must compile and submit to Rosstat divisions serving their territory are submitted taking into account the deadline of April 1 in the year following the reporting period.