Reports to a tax non-profit organization. What reporting must non-profit organizations submit?

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting records of non-profit organizations that have switched to the simplified tax system.

It is worth noting that there are no restrictions on the use of the simplified tax system for non-commercial organizations. If the NPO complies with everything General requirements, then they have every right to switch to what is popularly called simplified.

Accounting statements for non-profit organizations

According to current legislation, annual financial statements are prepared if there are:

  • financial report;
  • balance sheet;
  • attachments to the above documents.

An important addition for owners of medium and small businesses: you are allowed to conduct all financial statements on one's own.

According to the new simplified system, small business owners generate the following reports:

  • balance sheet and reporting documentation on losses and income, which includes data only on groups of items, without indicating specific data on items;
  • As for the annexes to the main documentation (report and balance sheet), here you indicate only the most important data that gives an assessment of the financial situation of the organization or its financial results.

At the same time, small business owners can continue to generate reporting documentation using common forms.

So that you do not get confused in the future, we would like to note that the law of the Russian Federation has renamed some reporting documents:

  1. The income statement has been renamed “Income Statement”.
  2. The report on the use of funds was called “Report on the intended use of funds.

We also note that NPOs must submit a statement of financial results in the following cases:

  • if in the year for which the report is being submitted, the organization received income from activities. This can be entrepreneurial or other income-generating activity;
  • if the NPO has a significant income indicator;
  • if the report on the intended use of funds does not sufficiently disclose information on income from activities (entrepreneurial or other that generates profit) for a full understanding financial condition NPO and the results of its work;
  • if, without knowing the profit indicator, it is not possible for interested parties to assess the financial condition of the non-profit organization.

I would also like to add that special simplified forms of accounting reporting documentation have been adopted for socially oriented NPOs. Other non-profit organizations enjoy general form balance sheet adopted for all organizations.

What does the term “socially oriented NPOs” mean?

This is the name given to organizations that were opened in accordance with the forms provided for by law. The exception is state-owned companies and corporations, public associations, that are political parties whose activities are related to the decision various kinds social problems population of the country, the development of civil society, and other types of activities provided for by current legislation. Practice shows that the bulk of socially oriented non-profit organizations are classified as SMEs (small businesses). Often such organizations use the simplified tax system.

To facilitate the maintenance of accounting reports using the simplified tax system, the Russian tax services advise organizations that prepare reports on paper to actively use machine-oriented forms in their work, which have passed the appropriate control and have been approved by the tax inspectorate.

What's new in reporting forms with the adoption of the simplified tax system

As we have already said, an innovation is the use of different names for reporting documentation. But the differences are not only in the name, but also in the content of the reporting. The new forms greatly facilitate the disclosure of NPO data in accounting.

Passives and financial assets balance sheets on the simplified tax system contain large items. Assets for socially oriented non-profit organizations are divided into:

  1. Tangible non-current assets. These include fixed assets and unfinished investments in fixed finance.
  2. Financial, intangible, and other non-current assets. They include the results of various development and research activities, deferred tax assets, as well as unfinished investments in intangible assets and research and development.
  3. Cash equivalents and cash.
  4. Other current assets. These include accounts receivable and inventories.

As for liabilities, they are divided into:

  1. Target finance.
  2. The Fund for Particularly Valuable Movable Property and the Fund for Real Estate, as well as other trust funds.
  3. Long-term commitments.
  4. Loan debt.
  5. Other short-term obligations.

It is interesting to note that the liability and asset items on the balance sheet of a non-profit organization are not grouped into sections. If you compare the balance sheet forms for socially oriented NPOs and SMEs, you can immediately notice a significant simplification of data disclosure. At the same time, the differences are that the form of the balance sheet of the SMP differs only in a slightly greater detail of the items.

When to submit reports to non-profit organizations using the simplified tax system in 2016-2017

So, let's look at the deadlines for submitting accounting documentation for non-profit organizations. There are certain programs for this on the Internet that can be installed on the computer of the reporting employee. The program will promptly remind you of accounting documentation that needs to be submitted to the tax authorities. Some documents are submitted once a quarter, others - once a year.

Let's look at what documents NPOs need to submit, when to do it and where to send reports. To begin with, we list the reports that an NPO located on the simplified tax system must submit every quarter:

  • the report to the Social Insurance Fund is submitted to local authority FSS, while the report for the first quarter must be submitted by April 25, for the second quarter - by July 31, for the third quarter - by October 20 and for the fourth quarter by January 20 next year;
  • the report to the Pension Fund is submitted to the local Pension Fund, here the dates are slightly different from the previous report: for the first quarter you submit a report before May 15, for the second quarter documents are submitted before August 15, for the third quarter - before November 15 and, finally, for the fourth quarter Submit your report by February 15 of the following year.

Now let’s look at the accounting documentation that must be submitted once a year:

  1. Declaration on the simplified tax system. Submitted to the Federal Tax Service, you must submit it once a year before March 31.
  2. Report on the intended use of funds, balance sheet and income statement. This reporting is submitted to statistics and the Federal Tax Service, the deadline for submission is the same as for the declaration - until March 31.
  3. A report to the local body of the Russian Ministry of Justice (it can also be posted directly on the ministry’s website). You need to do this before April 15th once a year.

Today, filing reports has become much easier than, for example, 15 years ago. Now even a person who has nothing to do with accounting can easily fill out all the reports. Firstly, all forms are freely available on the Internet. Secondly, on the World Wide Web you can also easily find examples of filling out reports. Thirdly, there are a lot of forums on the Internet where you can get a detailed, detailed answer or advice from competent specialists by asking a question on forums for NPOs. The main thing is to understand the filling once and not forget about the deadlines for submitting the documentation.

Are the financial statements of non-profit organizations in 2018-2019 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 main goal functioning 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 preparing financial statements of non-profit organizations in 2018-2019, you 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.

Non-profit organizations may not submit a cash flow statement (OKUD 0710004) unless they are required to do so 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 not leading entrepreneurial activity and without sales turnover, can represent accounting. 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, issues and helping 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.

– a form of legal ownership, after registration of which it is necessary to submit declarations not only to the tax authorities, but also to other regulatory authorities. Read our article about what kind of reporting NPOs are required to submit and within what time frame.

Tax reports

Depending on the chosen taxation system, a non-profit organization is required to submit the required reports to the Federal Tax Service at the place of registration. The most difficult is general system. In this case, the taxpayer is obliged to submit an income tax return for each quarter to the Federal Tax Service (Inspectorate of the Russian Federation).

If the enterprise did not conduct commercial activities and did not have an object for calculating tax, then the report is submitted after the end of the year until April 15 of the following year in a simplified form. Moreover, targeted financing is not taken into account as income when determining the tax base.

VAT reporting is one of the forms submitted by a taxpayer who uses OSNO to conduct his activities (Article 143 of the Tax Code of the Russian Federation). The declaration is also submitted for each quarter. There is no need to fill out the entire form; it is enough to identify the areas of activity in which the company carried out its work. But you can pay the tax monthly until the 20th day of the next month, dividing the calculated amount for the quarter into 3 parts.

If the company has vehicle, then his responsibility is to submit a transport tax return (Article 357 of the Tax Code of the Russian Federation). The reporting period for submitting the form is considered to be a year - therefore, the declaration is submitted before February 20 of the following year.

Art. 398 of the Tax Code of the Russian Federation obliges enterprises to annually submit land tax reports to the Federal Tax Service no later than 02/01 of the following year.

If an organization acts as a tax agent for income tax, then it is necessary to submit Form 2-NDFL for each employee to the Federal Tax Service by April 1 of the next year. Since 2016, tax reporting for this category of enterprises has been supplemented with another form - 6-NDFL, which enterprises submit to the tax office quarterly, no later than the last day of the month following the reporting one. The annual form is due by April 1 of the following year.

If the company is registered as an employer, do not forget about reporting to the Social Insurance Fund and Pension Fund, which is submitted quarterly. In the Social Insurance Fund - by the 20th of the month following the reporting month on paper and by the 25th - if you submit the form in in electronic format. Reports are submitted to the Pension Fund of Russia in the DAM form by the 20th day of the second month following the reporting period. In addition, organizations are required to submit the SZVM form to the Pension Fund authorities every month before the 10th day.

Features of formation tax reporting organization located on , is that the company does not pay, and, therefore, does not file income tax, property tax, or VAT returns. However, the obligation to report to the FSS and Pension Fund authorities remains.

But in this case, the company reports annually to the Federal Tax Service, submitting it by March 31 of the next year.

Specific reporting forms

A non-profit organization, in addition to tax reporting, is obliged to submit not only tax reports, but also accounting reports to the Federal Tax Service by March 31 of the following year. Accounting statements include the following forms:

  • Organizational balance.
  • Financial results report with all available attachments.
  • Report on target financing.
  • Cash flow statement.
  • Explanatory note with annex.

In addition to this reporting, non-profit organizations are required to provide information containing the following information:

  • Activities of the enterprise.
  • Deficiencies identified during inspections.
  • Charitable programs and their results.

Reporting form to statistical authorities public organizations presented quarterly in the form of a balance sheet and income statement and cash flow information. It is also important that the annual financial statements of non-profit enterprises are subject to mandatory publication in the media mass media.

In addition to the above-mentioned regulatory authorities, NPOs submit the listed forms of financial statements. The deadlines for submission are regulated by the tax authorities, and at least once a year.

Despite the fact that an NPO does not always maintain reports, it must submit reports in full, otherwise penalties may be imposed on the organization.

A non-profit organization (NPO), as the name suggests, is not commercial, that is, created to generate profits and distribute them among participants. When forming NPOs, political, social, religious, educational, scientific and charitable goals are pursued. Non-profit organizations operate within the framework of activities that embody the well-known expression: “not by bread alone...”.

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, protection of the rights of organizations and citizens, etc. However, despite the fact that NPOs do not conduct commercial activities (although they can, if they contribute to achieving the goals set for the organization by its creators), they must regularly submit reports. Let’s consider what kind of reporting NPOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the timing of submission of reporting documents by non-profit organizations to the Russian Ministry of Justice. This date is April 15th. NPOs must report on their activities on the basis of the Federal Law “On Non-Commercial Activities” No. 7 of January 1996.

In article thirty-two of this legislative document the procedure for generating a report on the organization’s activities to the tax and statistical authorities, founders and other persons is prescribed in accordance with the organization’s statutory documents and existing legislation.

The regulatory authorities are provided with information about the receipts and expenditures of funds and other property during the past period, about the management of the organization and general activities NPO.

This is a serious matter, and for a careless attitude towards it - untimely provision or failure to provide the specified information at all - an appropriate administrative penalty is imposed (in accordance with Article 19.7 of the Administrative Code of the Russian Federation).

Where to submit reports

Compiled reporting today can be submitted in two versions:

  1. By post. Reporting is sent as usual by post, addressed to the territorial bodies of the Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is mandatory to include a list of documents.
  2. Posting data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be achieved through the official websites of regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. The posting of reports on official Internet resources is provided for by a special order of the Ministry of Justice, regulating the possibility of posting messages of NPOs about the continuation of their activities and reports on activities for the past period on the Internet.
  3. There is a third option - sending reporting documents and messages about the continuation of activities electronically via Email. This method is only possible if there is a digital electronic signature authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

  • tax reporting. NPOs, like other organizations, can choose a tax regime. Either using a general tax regime or using a simplified tax system. In the first case, non-profit organizations fill out a profit and VAT declaration. In the case of using the simplified tax system, an NPO fills out a declaration for payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on payment of real estate tax is required;
  • financial statements. The composition of the financial statements required for submission is prescribed in the Federal Law on Accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a report on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be prepared only once a year;
  • statistical reporting. In addition to the loss and profit statement and balance sheet, non-profit organizations that do not conduct commercial activities submit data to state statistics bodies. For this purpose, a special form developed for non-profit organizations to submit information is used - No. 1-NKO.

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical authority.

  1. Data to state extra-budgetary funds. Information is provided on the calculation and payment of contributions to the Health Insurance Fund and the Pension Fund, as well as information on personalized accounting.
  2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and data are provided. Thus, organizations that are not involved commercial activities Every year, before March 31, they must send to the body in charge of accounting for such organizations an application for the continuation of activities in the coming year. The information includes data about the current location of the governing body, information about the leaders of the organization.

These include entities whose activities are not related to making a profit. In NPOs, income received as a result of the actions performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Non-profit organizations have much in common with legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, and can open bank accounts. NPOs are also allowed to have stamps indicating their name. The activities of non-commercial entities are not limited to a certain period.

Non-profit organizations need to ensure timely submission of reports and correct completion of submitted documents. You should know that quite often errors in reports submitted to various government bodies become the cause of claims against an NPO, which may be accused of violating the law and suspend its activities.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submitting reporting to regulatory authorities - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. To present everything in a timely manner Required documents and to avoid problems with the law, non-profit entities should know what reports NPOs submit, the deadlines for their submission and other aspects of reporting that require special attention.


Accounting statements of non-profit organizations

All subjects of non-commercial activities are required to maintain and submit financial statements once a year in accordance with general rules. When reporting to the relevant authority, they must prepare the following documentation for submission

Balance sheet of NPOs;

Reports confirming the intended use of funds.

Each document is filled out and executed in accordance with the established form; when drawing them up, the features and specifics of the organization’s activities are taken into account.

Some NPOs additionally submit a report on financial results. It appears in the following cases

The work of the non-profit organization brought her significant income;

The report is necessary to assess the financial condition of the NPO.

If a report on financial results is not required, then income from the operation of an NPO is reflected in the document on intended use in a special line “profit from income-generating activities.”

Accounting statements of non-profit organizations are submitted within 90 days after the end of the reporting period.

The balance sheet of an NPO is somewhat different from the balance sheet compiled commercial enterprises. Thus, the “Capital and Reserves” section was replaced with “Targeted Financing”. It indicates the amounts of sources of formation of assets, and also reflects the balances targeted revenues. Also, some other lines in the NPO balance sheet have been replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted expenditure of funds indicates expenses for charitable purposes, various events, wages and other expenses necessary for the functioning of the organization. The amount of financial receipts - total and for specific items - various contributions, income from activities, cash balance at the beginning and at the end of the reporting period.

NPO reports to the Ministry of Justice

Subjects of non-profit activities provide NPO reports to the Ministry of Justice, indicating all the necessary information in forms approved by the Ministry of Justice of the Russian Federation. The submitted reports confirm that there are no foreigners among the NPO employees, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows:

Form No. 1 - the document contains information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the targeted funds and property used;

Form No. 3 - the report reflects all funds and property received by the NPO from international and foreign companies and enterprises, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following deadlines - until April 15 of the year following the reporting period.

Some non-profit entities do not submit reports to the Ministry of Justice in such cases

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of NPOs are not foreigners;

During the reporting period, the organization received revenues totaling no more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out that has free form, and complying with the requirements of the legislation of the Russian Federation.


Tax reporting of NPOs

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NPOs to the tax service may differ from one entity to another depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main tax system submit the following list of documents to the tax office

VAT declaration - is usually submitted in electronic form before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of a title page and the first section;

Reporting on property taxes - in the course of their activities, NPOs pay taxes on the property they have on their balance sheet. Quarterly, non-commercial entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempt from filling it out. Deadlines for NPO reporting on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Income tax - a subject of non-commercial activity engaged in business is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after its end. A full report for the tax period is submitted by March 28 of the year following the reporting year. If an NPO does not carry out entrepreneurial activities, then it submits simplified reporting to the tax service. The deadline for submitting such a report to NPOs is also March 28;

Land tax - if the non-profit organization has land plot, then she fills out the corresponding declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out, if the NPO has a vehicle on its balance sheet, it is also submitted before February 1.

Also, subjects of non-commercial activities submit some other documents. Data on the average number of employees is provided to the tax office by January 20 by organizations with 100 or more employees. And if the number of employees is more than 25 people, then 2-NDFL certificates drawn up in a certain form must be submitted before April 1.

Reporting to the simplified tax system

Non-profit organizations operating under a simplified taxation regime submit such reports to the tax office

Declaration of single tax for imputed income - if an NPO applies UTII, then every quarter by the 20th day of the month following the reporting period, it must submit this declaration;

A declaration under the simplified tax system must be filled out and submitted by a non-profit enterprise that is under a simplified taxation regime. NPO reporting deadlines - documentation is submitted by March 31 of the year following the reporting period.

NPOs using the simplified system do not pay VAT, income and property taxes, as well as some other payments. But there are exceptions for enterprises leasing property and in some other cases, which must be clarified with the tax authorities.

When submitting NPO reports 2017, non-profit entities, along with other enterprises, bear full responsibility to the federal tax inspectorate for the information provided in the documents.


Reporting for NPO employees

All NPOs also submit annual reports to regulatory authorities on contributions paid by the organization for its employees.

Reporting on insurance premiums

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and the Pension Fund of the Russian Federation. NPO reports 2017 off-budget funds are handed over in accordance with the rules common to enterprises of all types of activities.

Non-profit organizations must fill out the following documents:

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of NPOs with more than 25 employees. It can be presented in electronic format or on paper, but the deadlines for submitting reports to the Social Insurance Fund differ.

If a non-profit organization does not have permanent employees during the reporting period, then it must submit to the social insurance fund zero reporting NPO 2018. The deadline for its submission is until the 20th day of the month following the reporting period.

Reports to the Pension Fund- reporting to the Pension Fund of the Russian Federation is submitted in the form RSV-1 by non-profit organizations in which the average number of employees for the reporting period is more than 25 people. NPO reports 2018 to the Pension Fund of the Russian Federation are generated on paper or in electronic form and differ only in the deadlines for submission

According to the innovations, since 2016, non-profit entities must fill out and submit the SZV-M form to the Pension Fund every month when reporting for employees. This is a report that provides information about the insured persons.

According to written permission Pension Fund Russia, zero quarterly reporting may not be provided. This applies to non-profit organizations that do not have permanent employees during the reporting period.

In addition, non-profit organizations applying reduced tariffs must fill out additional subsections in forms RSV-1 and 4-FSS.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must promptly submit statistical reports to Rosstat, indicating the necessary information. The deadlines and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activities must submit the following documents to state statistical bodies:

Form No. 1-NPO - the report indicates information about the activities of a non-profit enterprise; it must be submitted before April 1 of the year following the reporting period;

Form No. 11 (short) - the document indicates information about available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.

Other reports are also submitted to local Rosstat offices. The final list of documentation included in the statistical reporting of NPOs is determined depending on the specifics of the organization’s activities. Before submitting reports, you must check with local branches statistics, which forms should be submitted to a specific non-profit organization.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of the socially oriented NPO. Form 1-SONKO must be submitted by April 1 of the year following the reporting period.

Non-profit organizations that, in the course of their activities, help solve social problems are considered socially oriented. SO NPOs include entities that provide social protection individuals, nature protection, as well as objects of cultural or architectural value, animal protection. Also, such organizations provide physical and legal entities legal assistance. They are involved in charity and activities in various areas- cultural, scientific, educational and others.


There are also separate requirements for non-profit organizations that are . They must report every year on the use of their property and must publish the reports. At the same time, the legislation does not determine specific terms of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to provide additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization’s activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by law in relation to the property and funds of charitable organizations;

List of personnel of the governing body of a charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Results data charitable activities non-profit organization, information about violations of legislation identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial branch of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, there are reports submitted by a non-profit organization that performs the functions of a “foreign agent”.

Such an NPO is required to submit the following reports to the regulatory authorities:

Documents that indicate the specifics of the activities of the NPO and the management team of the organization. Such a report is submitted once every six months before the 15th day of the month following the end of the reporting period;

Reporting on funds and property, their intended purpose and expenditure. This includes indicating funds and property received from foreign organizations and citizens. Such reporting is submitted every quarter by the 15th day of the month following the end of the reporting period;

An audit report, which is drawn up based on the results of an audit of an accounting or financial statements. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of non-commercial entities is to correctly fill out and timely submit all required documents. To avoid errors and inaccuracies leading to violations of legislation and administrative liability, it is necessary to clarify the list of reports and the deadlines for their submission in territorial offices government agencies. It is also necessary to strictly follow the instructions for filling out documentation offered by regulatory services.