Tax reporting
includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.
Tax reporting includes a tax return and a tax calculation of an advance payment.
Tax return
This is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits, the amount of tax payable and other data that serve as the basis for calculating the tax. (Article 80 of the Tax Code of the Russian Federation).
Tax calculation of advance payment
This is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits, the amount of the advance payment payable and other data that serve as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).
Calculation of the amounts of personal income tax calculated and withheld by a tax agent (form 6-NDFL)
This is a document containing generalized information by a tax agent on all individuals who received income from a tax agent (a separate division of a tax agent), on the amounts of income accrued and paid to them, tax deductions provided, on calculated and withheld amounts of tax, as well as other data serving as the basis for calculating the tax.
Financial statements
This is information about the property and financial position of the organization and the final results of its economic activities in a certain period.
Reporting is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent). The procedure for submitting tax reports by taxpayers to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.
Presentation methods
There are two options for submitting tax and accounting reports:
- On paper;
- In electronic form.
Submission on paper
The tax declaration (calculation) can be submitted in accordance with the established form on paper.
You can submit reports to the IFTS personally or through an authorized representative.
Both the head of the organization (entrepreneur) or an accountant, as well as an authorized representative of the organization (entrepreneur) can file a tax return.
The date of submission of tax returns and financial statements by the legal or authorized representative of the organization is the date of their actual submission to the tax authority on paper.
In accordance with the requirements, the maximum waiting time in the queue should not exceed 15 minutes! If you have been waiting in line for more than 15 minutes, please let us know.
- if the average number of employees for the previous calendar year exceeds 100 people;
- if an organization has been established (including reorganized) with more than 100 employees;
- if such an obligation is provided for in relation to a particular tax. From 01.01.2014, this rule will apply to value added tax.
Information on the average number of employees for the previous calendar year shall be submitted by an organization (an individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the event of the creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).
We receive an electronic signature
A qualified electronic signature can be obtained from a certification center accredited by the Ministry of Communications and Mass Media of the Russian Federation. The list of certification centers is available on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation in the section "Accreditation of certification centers". At the same time, for correct authorization in the service, it is recommended to use a qualified certificate of the electronic signature verification key, issued in accordance with the requirements of the order of the Federal Tax Service of Russia dated 04/08/2013 No. ММВ-7-4/ [email protected]“On approval of the Procedure for the use of qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.
When reporting on the TCS, it must be transmitted using an enhanced qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).
The concept of an enhanced qualified electronic signature was introduced by Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signature” (Article 5 of the Law).
A document in electronic form, signed with an electronic signature, acquires a legal status, i.e. has the same legal force as a paper document with a handwritten signature and seal.
A document signed with an EDS during the validity period of the verification key certificate issued in accordance with the Federal Law of 01/10/2002 No. 1-FZ "On electronic digital signature", but no later than December 31, 2013, is equated to an electronic document that is signed with an enhanced qualified electronic signature.
We purchase software
compatible with the software installed in your tax office and install it on a computer with Internet access. The necessary software can be provided by the telecom operator.
When transferring a tax declaration (calculation) via telecommunication channels, the day of its submission is the date of its dispatch.
How long does it take to submit tax returns to the IFTS?
When submitting a tax return (calculation) in person, documents are accepted immediately at the time of its submission. At the same time, the maximum time for accepting one tax return at the tax office is ten minutes.
I don’t have time to go to the tax office, can my spouse file a tax return for me?The tax declaration can be submitted to the IFTS both personally and through an authorized representative. A prerequisite for this is that the representative of the taxpayer has a notarized power of attorney. That is, only if there is a notarized power of attorney, the spouse can represent the interests of the spouse in relations with the tax authorities and, in particular, submit a tax return for her.
How is the confidentiality of information transmitted via telecommunication channels ensured?Choose a system for delivery
electronic reporting online through
Internet
Applications made:
45000
Attention! A Qualified Electronic Signature (QES) is issued.
Advantages
Any questions about reporting - on our forum
Forum on Bukhsoft Online and Astral Report programs
The forum is one of the most effective ways to get technical support and advice. Judge for yourself:
- Of all the technical support options, the forum is the public communication tool. That is, the quality of consultations is evaluated not only by the client who asks the question, but by all visitors. A poor-quality answer will certainly cause an angry disapproval of an experienced audience, which means that the motivation for a quality answer is noticeably higher than, for example, a telephone conversation.
- The forum is not only a question and answer, it is a social environment in which specialists who are not indifferent to the issues under discussion take part. The readiness of people to help each other allows us to quickly find the most objective ways to solve certain problems.
- The forum is a knowledge base. Most of the questions are typical, which means that in order to receive an answer, it is not necessary to formulate a question and wait for an answer, it is enough to enter keywords in the line Search.
The forum has other advantages as well. In chapter Electronic reporting via the Internet our specialists are constantly increasing the number of answers to the "frequently asked questions" of the clients of the "Astral-Report" programs and the reporting module of the "Bukhsoft Online" service. We are happy to answer any questions related to electronic reporting via the Internet. On the most complex issues on our forum, experts directly from the development companies (Kaluga-Astral and Bukhsoft) advise.
The forum does not require registration. Ask your question >>
... as well as under the Sprinter (Taxcom), Kontur Extern, VLSI ++ (Tensor) programs
At our forum, in addition to consultations on Astral Report programs and the reporting module of the Bukhsoft Online service, our specialists will be happy to discuss with you the advantages and disadvantages of other programs that provide electronic reporting via the Internet, their price-quality ratio.
Share your experience of working with such software systems and TCS reporting developers as Sprinter (Takskom), Kontur-Extern, Kontur Extern Light, Accounting, Kontur (SKB Kontur), VLIS ++ (Tensor), Courier (Rus-Telecom) and by other developers. Your experience will help others.
The electronic reporting market is very dynamic, and the forum allows you to keep track of the most interesting news related to the provision of this type of service. We do not mind posting on our forum in the section Electronic reporting via the Internet official press releases of companies that provide electronic reporting via the Internet.
We are grateful to the users of Bukhsoft programs for their wishes about integration with other systems for connecting to electronic reporting.
The procedure for sending reports to the tax office, FIU and FSS with BukhSoft
Innovative technologies are actively introduced into our lives. And entrepreneurs in the implementation of activities faced many changes. For example, it became possible to transfer the necessary documentation to the tax authorities and non-budgetary funds using computer technology. Electronic reporting in the PFR, FSS and IFTS is increasingly used by modern entrepreneurs.
In the article we will talk about how to submit reports in electronic form with minimal financial losses, and also consider the features of accounting electronic reporting. Read about in the article of the electronic magazine "General Director".
Registration of declarations and calculations in electronic form is necessary if the conditions specified in the table are met.
Registration of declarations on value added taxes in electronic form is mandatory for all payers.
Electronic reporting: main advantages
The introduction of electronic document management with the bodies exercising control was aimed at simplifying the reporting procedure and minimizing the risk of errors.
You can list the following number of advantages of electronic reporting over paper.
- Delivery of reports is very fast. The addressee receives the data in electronic form within a few minutes after sending. In addition to timely delivery, it is guaranteed that the report will not be lost, as there is no human factor.
- The cost of preparing and submitting electronic reports is less. There is no need to apply personally to various authorities to submit a report. This saves a lot of time.
- The possibility of sending a report with errors is excluded. It is possible to evaluate the generated report for errors. A multi-stage system has been developed that allows regulatory authorities to check an electronic document before it is accepted. It doesn't take much time. If the report is compiled with errors, it will be returned for revision, and the shortcomings will be indicated to you. Verification is carried out quickly, which allows you to submit electronic reporting on time.
- More time to submit electronic reports. Sending reports in electronic form is allowed at any time of the day.
- It is possible to use electronic methods of document processing. With this, the process of creating the required forms is greatly accelerated.
Electronic reporting allows you to simplify the document flow between business entities and control bodies, minimize the risk of errors and reduce the cost of paperwork.
Sending electronic reporting: possible schemes
The law provides for the following reporting methods:
- personally or through a representative;
- by mail with a valuable letter (it is necessary to describe the attachment);
- electronically via the Internet.
The first two are simple and understandable, but not all business entities can currently use them. For example, paragraph 3 of Art. 80 and paragraph 5 of Art. 174 of the Tax Code of the Russian Federation establishes the obligation of all VAT payers (and tax agents) to draw up and send tax returns only in electronic form, using telecommunication channels for this. Similar requirements apply to the preparation of personal income tax returns, insurance premium calculations, etc.
Before choosing software, you need to understand the technological side. Reports can be submitted in the following ways:
- straight;
- representative;
- using portals.
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The essence of the scheme |
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It is envisaged to conclude an agreement between the client and the operator of electronic document management / intermediary. The subscriber receives a software product that allows you to send reports, and an electronic digital signature is issued to the manager or other authorized person. |
There is a guarantee of total control over the execution and submission of reports. The Federal Tax Service can send messages and requests. Connecting several companies will cost less. |
Having to pay every year. Sending reports should only be handled by someone who understands the process, knows the requirements, and keeps track of deadlines. |
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Executive |
Reports are sent by a company that has software through which other organizations and individual entrepreneurs can report. |
The cost of one shipment is small (from 100 rubles). The scheme is very simple - you come to the representative and he himself is engaged in sending. |
There is no guarantee that the representative is in good faith. There is no feedback (if it is not provided by the contract). Have reports been delivered? Have they been accepted or not? The Federal Tax Service cannot send requests and requests and receive responses to them. The tax inspectorate keeps the representative scheme in the zone of attention. It is expected to be canceled soon. |
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State portals |
The company acquires a key to an electronic digital signature (EDS) from any accredited certification center and gets the opportunity to report through state portals (https://www.nalog.ru/, http://fss.ru/, etc.). |
Small expenses (only for the purchase of an electronic digital signature). |
You need to go through the registration procedure on each portal. Each portal has its own specifics of working with it. Don't count on help and support. |
Electronic reporting program: how to choose the right one
The main programs for electronic document management are provided by such special operators: Tenzor, Taxcom, CJSC PF SKB Kontur and CJSC Kaluga Astral. Another well-known player in the market is Rus-Telecom LLC, its software is called Courier.
There are programs not only for submitting reports, but also allowing you to keep accounting and. These are 1C, Astral, Tenzor, SBS, Argos and others.
Each software product allows you to take a comprehensive approach to work: in addition to compiling reports, you can upload ready-made files from other accounting systems and transfer them. In addition, other related services are offered (regulatory documentation base, electronic document management with contractors, etc.). It is clear that each option costs money, the price of different solutions varies. The main factors affecting it are the type of organization and the taxation regime.
There are 119 EDI operators in the Russian Federation that have passed the registration procedure. Their list can be found on the website of the Federal Tax Service of Russia.
Before choosing software, you need to decide on preferences. There are two types of programs that differ technologically:
- offline - copies are installed on a PC (on an external hard drive or flash drive);
- online - cloud software that allows you to work from any PC on the Internet.
Offline products include SBiS++, 1C-Reporting, Astral Report and others.
Dealing with online programs is more difficult. Users mistakenly believe that this group of products allows you to work with them from any PC with Internet access. For example, software "Kontur-Extern". In the Kontur program, electronic reporting can be created and downloaded on the portal on the Internet, however, a mandatory requirement is the installation of a cryptographic information protection tool (CIPF) at the workplace. You need to understand that if you install CIPF on a PC, then it will not be possible to work from any computer. If downloading CIPF to a computer is not required, then this is an online version. This group includes such programs: "Accounting.Kontur" and Kaluga integration solutions "Bukhsoft", "MoeDelo", "Glavbuh" and others.
A high price is not always a guarantee of a perfect solution. Additional fees may apply for options that are completely useless. Therefore, before choosing, the correct prioritization is so important. You should figure out whether you need only sending reports or whether additional services will be needed.
Operators can provide quite a few of those. The main ones are the following:
- automatic performance of the functions of a professional accountant (the program itself calculates taxes and contributions, and the client can submit electronic reporting with one click of a button);
- registration of electronic digital signature;
- service training;
- advising on accounting matters;
- providing a database of regulatory documents;
- data storage.
So, you needed a product just to send reports, but you also got additional services. For some, this option is suitable, because it will solve all the problems, but for some, such a package will be useless. In this regard, when choosing software, specify what the cost of the product includes. Refuse unnecessary additional service or contact other special communication operators.
Letters, reconciliations, the function of preparing and verifying reports, the ability to download the required files from other programs (except for sending to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat) are the minimum requirements for an electronic reporting system. As a rule, it is this basic set that is not hung with additional options that is in demand among users. Consider also the number of subscribers. If you manage several organizations, then it will be beneficial for you to connect the tariff for a group of companies. Ask your supplier for availability.
Another criterion for choosing a program is the interface. It should be understandable on an intuitive level, then you will not need to train employees to work in the service.
You can connect to the software for submitting reports according to a certain procedure. It is similar for different programs. To send reports electronically, you will need:
- connection application;
- an agreement for the provision of operator services;
- agreement on the exchange in the electronic document management system;
- documents for issuing an electronic digital signature (these are copies of the TIN and PSRN of the organization / individual entrepreneur that need to be certified, the passport and SNILS of the head).
To transfer reporting to state bodies under the TCS, it must be encrypted and certified with an EDS certificate, which is issued to an employee who has the right to sign. Usually this is the head of the company.
The purpose of the EDS is to confirm the authenticity of documents that are transmitted via telecommunication channels:
- certify that the text under the signature comes from the person who assured him;
- protect documents from being modified.
Those who supply products for electronic reporting can register an EDS certificate. Before this procedure, you need to determine the scope of the signature. It may be needed not only to certify electronic reports. For example, EDI requires certification of documents using an electronic signature. It is also needed to participate in auctions through the Network. If you are interested in expanding the EDS application area, consult a special operator on this issue, he will tell you about the available opportunities.
The use of the scheme described above for electronic reporting through government portals requires the registration of an electronic signature certificate from accredited providers. The cost of such a procedure ranges from 500 to 3500 rubles.
Electronic reporting program: comparative characteristics of market leaders
Each software product has both advantages and disadvantages.
"Astral".
The product allows you to report electronically to organizations such as the Federal Tax Service, FSS, Rosstat, PFR. More than 400,000 domestic companies send electronic reporting through this program.
The advantages of this service are as follows:
- to send electronic reporting, the Internet does not need to be high-speed;
- professional technical support is provided;
- low price;
- relevant forms of reports are available for work;
- you can send reports made in any accounting program.
Among the shortcomings can be noted the storage of information on a PC.
"Tensor".
The company has become a leader in recent years. The number of her clients is constantly growing. The company's software product is a reliable and proven tool that allows you to send electronic reporting via the Internet. Using the package, you can submit reports to the Federal Tax Service, FIU, FSS, Rosstat. The benefits of the service are:
- The software is easy to install and connect;
- there are many additional services.
To connect one organization to the service, you will have to pay 12,000 rubles. For start-up entrepreneurs, this is not always possible. This is the shortcoming of the program.
The most widespread software product.
The following advantages of 1C are distinguished:
- electronic reporting is very easy to transfer;
- many additional interfaces have been developed;
- it is possible to plan the transfer of funds and control accounts;
- you can take into account payments by payment cards;
- the program is very convenient to use;
- The service can be updated via the Internet.
Among the shortcomings of the 1C package, the following can be noted:
- software is expensive;
- must be signed every year;
- only a specialist can update the program, independent actions can lead to loss of information.
"Argos".
With the Argos program, sending electronic reporting is quite simple. The interface is intuitive. Encryption and signing of documents is provided, which makes it possible to make them legally significant. Therefore, you can submit reports to auditing organizations.
You can use any email program to send documents. Data is stored on the subscriber's side, and security is not guaranteed.
SBS.
The product can be installed on a PC and also used online. Data synchronization is possible. The transfer of electronic reporting to the SBS is carried out using not a mail protocol, but a direct channel with the operator.
In this regard, receipt of reports is confirmed instantly. To make the system more reliable, you can use the mail protocol as a backup. In this case, the highest probability of document delivery is guaranteed.
There are other software as well. Let's focus on the programs "Contour" and "Tax".
"Circuit" has the following advantages:
- the system is installed on the operator's server, so he himself monitors the appearance of updates;
- reporting is confirmed instantly.
Of the shortcomings, it is worth noting the need for a stable connection to the Internet. If the connection is interrupted while working with the system, the information will be lost.
Taxcom installed locally on the user's PC. Reports are transmitted using a mail channel, the principle of which is similar to standard mail clients.
The benefits of the program are:
- the location of information storage is the user's PC, but in encrypted form;
- You don't need a permanent connection to the network.
The disadvantage of the product is the delay in confirmation of the delivery of electronic reporting.
Programs are developed in accordance with the specifics of the activity and the amount of work. Their price and performance depend on this.
Software should be selected taking into account the following factors:
- Which regulatory authority do you need to report to?
- Does the operator provide technical support to customers, and how prompt is it?
- What is the cost of the product, is it necessary to pay extra for additional options.
- Is it difficult to connect and install.
When studying prices and reviews, you need to understand that the cost of acquiring different licenses for the same software will not be the same.
The amount varies depending on the following factors:
- how many people will work with the service;
- whether it is necessary to connect additional modules for internal DL and analytics, which do not make the reporting process faster, but increase the cost of the license;
- How many organizations will you report to with this program.
For example, the subscription fee for using the Electronic Reporting software, depending on these indicators, varies from 1,200 rubles to $ 1,000 per year for 1 workplace. To connect the service, you will need to pay from 4,000 to 16,500 rubles.
The main advantage of electronic reporting is time saving and functionality. But there are some systems and disadvantages. They may be significant to you, so they need to be taken into account.
In addition, all regulatory authorities have their own software products that allow you to fill out and send reports in electronic form.
Submission of reports in electronic form with minimal financial losses
Sending electronic reporting via the Internet requires the following conditions:
- Software must be installed that allows you to fill out forms and prepare reports electronically.
- You need to install an ER product.
- There must be a qualified electronic signature (QES) and a cryptographic provider program.
As a rule, there is an unloading of electronic reporting from accounting software (1C, Parus, SAP, etc.). It is often accompanied by certain problems, since the forms of electronic reporting change and not all software products are updated synchronously.
- Federal Tax Service: "Legal taxpayer";
- Rosstat: software for filling out statistical reporting forms offline;
- FIU: Spu_orb program;
- FSS: the program "Preparation of calculations for the FSS" (you can also fill out 4FSS on the portal. In some regions, sending disability certificates is available);
- RPN: "Module of the nature user";
- FSRAR: "Declarant-Alco".
In addition, the websites of the above control bodies have additional programs and services that can be used regardless of the method of electronic reporting.
For many packages developed by special communications operators and expensive, a direct appeal to the resources of control bodies is typical:
- extracts from YUGRUL / EGRIP (including legally significant ones);
- find out your / someone else's TIN;
- program for checking reports to the Pension Fund for payers - CheckPFR;
- and others.
Many believe that government services are very far from perfect. However, the quality of the products listed above is quite good, they do their job perfectly. During the development of many of them, the principle of separate loading of xml-templates of the necessary forms was used. In this regard, user control is required, since templates are updated frequently (especially by Rosstat).
Advice! Make an intermediate repository of the necessary xml templates, you will need it for centralized updates. Right now, I'm busy sending out templates and providing accountants with updates using simple Python scripts.
The bodies exercising control have their own services that allow you to submit electronic reporting free of charge:
- Federal Tax Service: submission of accounting and tax reporting in electronic form (https://service.nalog.ru/nbo/);
- Rosstat: reporting system (https://91.194.112.17/webstat/);
- PFR: insured's office (https://es.pfrf.ru/#services-u);
- FSS gateway (http://f4.fss.ru/);
- RPN (http://rpn.gov.ru/otchetnost);
- FSRAR web portal (https://service.fsrar.ru/).
To use the resources, you need to fulfill the standard requirements: to have a qualified electronic signature (QES), a cryptographic provider and a plug-in for its work with a browser.
The disadvantage of this method is the need to register on each resource, which entails inconvenience if the amount of information is large. In paid solutions, the interface is single and seamless.
Before sending the generated reports, you need to sign them using an EDS. It will definitely not work here to save money, since no one provides certificates to legal entities for free.
The official websites contain lists of organizations that are accredited to issue an electronic digital signature. The same resources provide requirements for such certification centers. If you already have an EDS, it may be suitable for signing electronic documents.
You also need to have a cryptographic provider. Electronic reporting sites of control authorities use, as a rule, "CryptoPro". For three months, you can install its trial version for free. To save money, first install the CryptoPro 3.9 version, and then the CryptoPro 4.0 version, then you can work for free for 6 months. Then you will need to buy a license to avoid problems.
Some special operators have developed cloud-based qualified electronic signatures (CloudCEP) for their software, the place of their storage is the server of a specialized telecom operator. Working with CloudCEP does not require the purchase and installation of a crypto provider. However, you cannot use cloud CEP in other programs.
The widespread opinion that after purchasing the software the special operator will do everything himself is wrong. Contracts with telecom operators are drawn up correctly, they clearly spell out their functions and responsibilities. By and large, he must take the documents and deliver them to the reception complex of the body exercising control.
Electronic reporting and liability
If within 10 working days from the moment the organization has the obligation to submit electronic reports to the tax office, it does not provide the ability to accept documents in electronic form from the Federal Tax Service Inspectorate, this may lead to the blocking of its bank accounts by the fiscal authority.
In addition, the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS have the right to collect fines from companies if they do not comply with the procedure for filing tax returns (calculations).
The amount of the fine is 200 rubles for each report provided not in accordance with the rules.
Accounting electronic reporting as an example of electronic reporting and its features
Financial statements are a collection of information about all financial transactions of a company, systematized in a certain way. These data characterize the financial condition of an economic entity.
In accordance with the legislation of the Russian Federation, since 2013, absolutely all enterprises must keep accounting in electronic form. Electronic reporting is mandatory even for business entities operating under the simplified taxation system.
Currently, in Russia, many accountants are familiar with such a software product as 1C. Accounting reporting in electronic form has many advantages. However, there are those who treat it with distrust for various reasons.
Submission of electronic documentation is a much simpler and more enjoyable process than waiting in line for an appointment with a tax inspector in order to submit a report or declaration.
Electronic financial reporting has the following advantages:
- processing documents in electronic form takes much less time than paper ones;
- it minimizes the risk of making mistakes when filling out forms.
All EDMS that are used by enterprises to submit electronic reporting to control authorities have programs that automatically perform calculations. The provision of all necessary forms can be carried out via the Internet.
If an accountant submits documents electronically to regulatory authorities, then there are no situations when tax officials refuse to accept them for verification.
Currently, any report can be submitted electronically. There are no restrictions. Nevertheless, mostly in electronic form, they hand over:
- accounting reports;
- financial results reports.
Documentation can be sent by an accounting employee using Internet tools, such as e-mail. Electronic reporting turned out to be very convenient for individual entrepreneurs: now they do not have to employ accountants, they can keep the documentation themselves. To prepare and submit financial statements, they need to learn how to work with the 1C program and have Internet access.
But before the business entity sends electronic documentation to the tax authorities, it must officially switch to the EDI system, after selecting any of them.
Maintaining documentation using computer tools first requires the following steps:
- writing an official application for connection to the EDI, which will allow the exchange of electronic information with the tax office or other control body;
- conclusion of an agreement with an organization engaged in connection to the EDMS;
- signing additional agreements on the introduction of an electronic document management system in the territorial office of the Federal Tax Service, obtaining a digital key or an EDS, issued at a special certification center.
Important: only documents submitted to the tax office can be certified with an electronic key. An electronic signature is intended to give legal status to any documentation sent to various control bodies.
Reporting forms are posted on the official Internet resources of the services. Thanks to this, the work of accountants of all enterprises is greatly simplified. If you, being an accountant or the head of an organization, are not able to switch to the EDI system yourself in order to submit all types of financial reports using telecommunication channels for this, you can use the services of private commercial organizations. They will collect and prepare the necessary paperwork for connecting to an electronic document management system, issuing an EDS or a digital key, and will select a suitable program. Users have the right to obtain certificates for electronic digital signatures and key generation.
The Tax Service is developing services that make it possible to compile in electronic form the documents necessary for processing most of the operations of transferring goods, works, services from one company to another. The purpose of such programs is to stimulate the transition to EDI.
For example, it is expected that at the request of the tax authority, it will be possible to provide, using telecommunication channels, a document on the transfer of goods (works, services) created on the basis of the recommended form TORG-12, an act on the acceptance and transfer of works, similar to the generally accepted paper form , an invoice with an extended set of details, etc.
Now there are a lot of software products with a license that allow you to implement the system of electronic data exchange between counterparties. The program can be paid and free. The latter, as a rule, are developed directly by the Federal Tax Service or the PFR. You should not buy expensive software, believing that as the price increases, the quality of the product also improves. The choice must be made, focusing not on the amount, but on the correspondence of the functionality of the program to the specifics of your activity.
Electronic financial reporting is universal, easy to use, and therefore more and more organizations are switching to it. For faster adaptation of accounting staff and other authorized persons to new working conditions, various courses and trainings are held. At the legislative level, the need to sign primary electronic accounting documents with an electronic digital signature and transfer them through electronic document management operators has been approved.
Reporting in case of non-compliance with these requirements will not have legal force, and documents cannot be presented for VAT offset or protection of the company's interests in court. The same reason underlies the prohibition of independent organization of document management with counterparties (for example, using postal services) without the participation of electronic document management operators.
Each business entity is required to report on its activities to some regulatory authorities - the tax service, Rosstat, social funds and others. A very convenient way to do this is electronic reporting. The regulations establish who can use it at will, and who must submit data electronically without fail.
The law establishes cases in the occurrence of which the subject must submit reports in electronic form:
- If it is necessary to report to the Federal Tax Service for VAT - for this tax, the standards provide only for electronic submission of the report;
- For companies and entrepreneurs if they employ more than 100 people. They must submit any reports to the tax authority only electronically. This rule applies both to newly organized companies and individual entrepreneurs that have hired more than 100 people, and to existing business entities if they have reached this mark during the year.
- If the subject employs more than 25 people, then he must send reports to the FIU and the FSS only in electronic format;
- If the subject employs more than 25 people, then he is obliged to send the calculation of insurance premiums and the final report of 2-NDFL only electronically.
- If the organization is recognized as the largest taxpayer.
Attention: if a business entity does not submit reports in the way that the law establishes for it, then it can be held liable for various types of liability. In particular, a report submitted in the wrong way will not be considered accepted, which may result in a fine and penalties.
What kind of reports can be submitted online?
It is possible to send electronic reporting to one of the regulatory authorities if it has the technical ability to electronically exchange documents.
Currently, reports can be sent electronically to the following authorities:
- Tax authority;
- Pension Fund;
- Social Insurance Fund;
- Territorial subdivisions of Rosstat;
- Bodies that control the sphere of circulation of alcoholic products;
- Body of Rosprirodnadzor;
- Service that regulates tariffs;
- Service for the control of financial markets.
Electronic reporting operators: comparison table
Currently, there are more than 120 EDI operators operating in the country. At the same time, the Big Four companies can be distinguished among them - these are the four operators that currently control 85% of the entire online reporting market.
This includes SKB Kontur, Tenzor, Taxcom and Kaluga-Astral. It should be noted that Taxcom has recently been forced out of the market by Kaluga Astral, since it offers a 1C delivery module, but less convenient than Kaluga.
Some independent cloud operators that have access to electronic reporting to tax and other authorities are in fact supported by one of the Big Four companies.
All proposed solutions can be divided into two general groups:
- Reporting through the program - it must be installed on a computer or flash drive. Work will be possible only from the computer on which it is installed.
- Delivery of reports through a cloud service - you can work through any computer with Internet access through a browser. However, some solutions require the installation of additional solutions (for example, CryptoPro encryption software).
Attention: however, for each of these methods, reports can be compiled directly in the service itself, or you can upload a file generated in a third-party program to it (for example, directly in 1C).
Usually each operator offers its services in the form of a package.
In addition to the direct transmission of reports, it may include:
- Release ;
- Training services for working with the system;
- Consulting services of various directions;
- Access to the database of legislative acts;
- Backup of the database of sent reports.
| Name of the system, operator | Features of work | Service price |
| VLSI++ (Tensor operator) | One of the most popular systems for the transfer of tax reporting. It can be sent to all government agencies, has additional options for document management with them, checking control relations in documents, etc. | From 2600 to 24000 rubles. based on the desired services and the tax system. New customers rent the first 6 months free of charge. |
| 1C-Reporting (operator Kaluga-Astral) | This is a special module that is already installed in the 1C Accounting program. However, to activate it, you need to purchase a special license. The advantage of this system is that the preparation and submission of reports will be carried out directly from the program itself. You can submit reports to all government agencies. | From 2200 to 5900 rubles. |
| Astral-Report (Operator Kaluga-Astral) | An independent program for preparing and sending reports to all government agencies. It is considered an outdated solution and is gradually being replaced by the 1C-Reporting system | From 2900 to 10500 rubles based on the tax system, as well as a set of additional options. |
| Accounting. Circuit, Circuit-Extern (operator SKB Kontur) | Services from one of the leading solutions for accountants. "Kontur-Extern" allows you to prepare and send reports to any government agencies, while "Kontur-Accounting" is a full-fledged cloud-based accounting solution. They require the installation of the CryptoPro encryption complex on the computer. | For the "Kontur.Extern" system from 1700 to 29000 rubles. based on the tax system and the subject of the country. |
| Courier (operator Rus-Telecom) | One of the independent popular reporting systems. It can be used as a cloud server, or with the installation of a separate program on a computer. | There is no price list available. The price is available upon personal request from the site. |
| Report of the Chief Accountant (operator Kaluga Astral) | Service for sending reports from the leader of the business literature "Action-Press". It only allows you to send files generated in other programs - there are no reporting tools of its own. | It is provided free of charge to users of the Glavbukh system, the price of which is from 62,000 to 168,000 rubles. |
What do you need to file a report online?
In order to be able to send reports to regulatory authorities in electronic form, the following is required:
- Sign with some regulatory authorities that are recipients of this reporting, a special agreement on the use of electronic document management.
- Purchase a qualified EDS - It is necessary for signing all documents that will be sent electronically. EDS is used to identify the taxpayer. If it is not purchased, then not a single report can be submitted to the regulatory authority. It is possible to submit reports without EDS. To do this, you need to conclude an agreement with a special operator who can sign taxpayer documents by proxy and send it with his EDS by proxy. It is important to take into account the scope of the EDS.
- Buy special software - Currently, you can purchase a special program in which you can generate reports and send them through it, or use services on the Internet (IFTS website). When choosing a program, you need to decide on the volume of reports to be submitted, the taxation system used. Many programs are divided into: for the simplified tax system and for the OSNO.
Is it possible to submit a report through a personal tax office
The Federal Tax Service provides the opportunity to access electronic reporting through a personal account on the website of the Federal Tax Service. An enterprise or an entrepreneur must register on the site to receive it.
The registration process is free. At the same time, the capabilities of this system allow you to send and receive documents, perform reconciliations, and register online cash registers.
However, it is not possible to prepare and submit reports through a personal account.
Attention: the Federal Tax Service has another service on its website that allows you to send electronic reporting. But for its use, a qualified digital signature is required.
Online reporting software
Access to the delivery of electronic reporting can be carried out through a cloud service or by using a specialized program. If the latter option is used, then this software product must be installed on the computer from which the reporting is planned to be sent.
In this regard, sending reports is tied to a specific computer and it becomes possible to send declarations from other machines if these programs are present on the corresponding computers.
Another disadvantage of this method is the need to install a program update on the computer every time it comes out. When changing the forms of declarations, you must first update the program so that all reports get up with the current form.
If your computer has been used for several years, its performance will degrade, so the upgrade process can take a long time. Also, do not forget that if the computer fails and the hard drive burns out, the data on it can be lost forever.
Attention: Currently, operators offer the following software products for sending electronic reporting - VLIS++, 1C-Reporting, Astral-Report.
Electronic reporting to the tax office for free - is it possible
In 2011, the Federal Tax Service authorities opened the service https://www.nalog.ru/rn77/service/pred_elv/ on their website, through which reports can be submitted via the Internet. This service makes it possible to send reports to a wide range of subjects.
However, it is important to consider that to use this method, you will need the following:
- Issue an identifier using the "Service for obtaining a subscriber ID" service.
- On the computer, install the software package "Taxpayer of Legal Entities".
- Install public key certificates and root certificates.
Attention: business entities should also obtain an EDS. At the same time, the electronic digital signature must be qualified so that it can be used to sign reports to the tax authority. It allows you to identify the taxpayer who prepared and sent the declaration to the regulatory authority.
As you can see, this method of sending electronic reporting is not entirely free. The subject does not need to purchase a specialized software product and periodically renew its license. But the obligation to reissue the EDS for him to submit reports in electronic form remains permanent.
In addition, it should be borne in mind that software products allow reporting not only to tax authorities, but also to other recipients of mandatory forms - statistics, PFR, FSS, Rosprirodnadzor, Rosalkogol, etc. Many operators also offer round-the-clock support and customer advice .
Many operators provide an opportunity to get temporary access to paid services in order to get acquainted with their functionality, benefits, etc. This access is provided for a certain period.
Important: in the Kontur-Extern system, free of charge is three months. Such surrender is provided to the organization only once. There will be no second free access.
It is no secret that reports can be submitted on paper, or you can submit reports to the tax office via the Internet. Below we will tell you how to report electronically and whether it is possible to submit a report to the tax office via the Internet for free.
Declarations to the Federal Tax Service in electronic format
Small businesses can submit most of their reporting on paper. However, this method is time consuming. It is much easier to submit reports via the Internet to the tax office. In addition, by sending reports through special operators, you can track the entire chain of passing the declaration - from sending it to receiving it by specialists.
Some companies cannot do without electronic reporting at all, because the Tax Code obliges them to report only through telecommunication channels. This rule applies to VAT returns. Almost all categories of payers are forced to send this declaration via the Internet, an exception exists only for certain groups of tax agents (paragraphs 2, 3, paragraph 5, article 174 of the Tax Code of the Russian Federation).
How to submit your tax return online for free
The Tax Inspectorate has long developed a service that helps all legal entities and individual entrepreneurs send declarations for free through the website of the Federal Tax Service. However, using this system, you will have to interrupt all the numbers from paper by hand - this method can lead to unnecessary errors and shortcomings. If the payer is very careful, there will probably be no errors, but the money will still have to be spent. This is due to the fact that you can send a report only with the help of an electronic signature, which is purchased at the certification center of the Russian Federation.
To facilitate the process, many IT companies create special electronic reporting services. Any company can also purchase an electronic signature from them. Through electronic services, you can easily and quickly send any report to the Federal Tax Service. In addition, companies can request a reconciliation of all taxes, send letters, respond to the requirements of inspectors, and even attach scans of the requested documents. Service centers provide technical support to users and always help to resolve the issues that have arisen.
