Submit the report electronically. How to choose an electronic reporting software? Market Review

What is electronic accounting reporting and how it works, you need to explain to yourself every entrepreneur, because the business world does not lag behind the general development of society. Previously, the entire document flow of any entities economic activity was produced using analog means, that is, stationery items. Now, all processes and the flow of documents can be controlled by a specific program or a set of programs that are an integral part of electronic document management systems (EDMS).

The essence of financial statements and requirements for it

Financial statements are a systematic collection of data on all financial transactions of the enterprise. It is these data that give the most complete picture of the financial condition of an economic entity.

According to the law Russian Federation, since 2013, without exception, all organizations are required to keep accounting records in electronic form. This requirement also extended to those entities that were transferred to a simplified taxation system.

Also, organizations with more than a hundred employees in their staff, in without fail must keep all accounting in in electronic format. To date, a large number Russian accountants already managed to get acquainted with the program 1C. Despite the advantages of electronic financial statements, many people to this day are wary of it for various reasons.

In fact, it is much easier and more pleasant to conduct electronic reporting than to submit a financial report or declaration, to stand in long lines to the tax inspector.

Benefits of filing financial statements electronically:

• the time spent on compiling electronic reports has been reduced significantly;
• the probability of making mistakes during the preparation of electronic documentation is minimized.

All EDMS, with the help of which accountable persons submit the necessary information to regulatory authorities, are equipped with programs that automatically perform calculations. Such reporting can be submitted using the Internet. After submitting electronic documentation to the inspection body, the accountant will not find himself in a situation where the tax inspector refuses to accept documents for verification for any reason.

What documents can be submitted online

On the this moment there are no restrictions on the submission of any reporting documentation. Everything can be sent.

However, the main ones in the list of such documents were:

• balance sheet;
• Report on financial results.

The accountant can send all reports using online tools, for example, Email. This innovation was very pleasant for individual entrepreneurs who do not hire accountants, but deal with all the documents on their own. For them, in order to compile and send financial statements, it is enough to have the skills to use the 1C program and have access to the Internet.

However, before a business entity starts sending its financial documentation to the authorities tax office, he needs to officially switch to any of the selected electronic document management systems.

Such a transition is possible only if the taxpayer performs the following actions:

• write an official application for connection to the electronic document management for the exchange of electronic data with the Federal Tax Service of Russia or another body;
• will conclude an agreement with a company providing services for connecting to the EDMS;
• will sign additional agreements regarding the provision of services for connecting to the EDS
• receive a digital key at a local branch of the tax service of the Russian Federation or acquire an electronic digital signature at a special certification center.

Important: the electronic key is suitable for certifying only the documentation that is intended for the tax service. An electronic signature gives legal status to any document for any regulatory authority.

Main List

In 2013, at the legislative level, it was decided to cancel the submission of financial statements for interim periods. An innovation has appeared - the submission of electronic accounting reports once a year.

The list of such documents includes the following reports:

• on changes in the existing capital of an individual or legal entity;
• on the intended use of funds received by the taxpayer;
• on the movement of finances of an organization or an individual entrepreneur.

The above reports are submitted to the tax office every year. An exception may be the balance sheet, as well as the income statement. The frequency of submission of these documents is established in a separate order. This list of documents is submitted not only to local tax offices, but also to state statistics authorities.

Please note that the official websites of these services have special forms for sending such documents. This approach greatly simplifies the work of any accountant in any enterprise / organization. If you, as an accountant or direct manager of the enterprise, are not able to independently make the transition to electronic system workflow to send all financial statements to government bodies with the help of telecommunication channels, then private commercial organizations will be able to help in this.

They help clients collect and prepare the necessary documentation for connecting to the EDS, obtain an electronic digital signature or digital key, and select the necessary software. Users have the right to receive certificates for EDS and generate keys.

In order to stimulate the transition to electronic document management, the Federal Tax Service is developing formats for receiving documents in electronic form, which formalize most of the transfer of goods, works, services from one organization to another.

So, for example, it is planned that in response to a request from the tax inspectorate via telecommunication channels, it will be possible to send a document on the transfer of goods (works, services) created on the basis of the recommended form TORG-12, a document on the acceptance and transfer of works, services, similar with the recommended form of the act of acceptance and transfer, an invoice with an extended set of details, etc.

Software

To date, there are many licensed programs for the implementation of the electronic data exchange system between counterparties. There are paid and free. Free ones are most often provided by the Federal Tax Service of Russia itself and Pension Fund.

You don't have to pay a lot of money to buy an expensive software product solely on the basis that the price is equivalent to the level of quality. Choose the necessary program, based not on its price, but on how its functionality is suitable for the activities of your enterprise.

Due to its versatility and ease of use, electronically filed financial statements are gaining more and more fans. In order to make it easier for accountants or other authorized persons to adapt to new working conditions, various courses and trainings have been developed.

It is legally stipulated that primary accounting documents transmitted electronically must be signed electronic signature and transmitted through electronic document management operators. Otherwise, they will not have legal force, that is, these documents cannot be presented, for example, to offset VAT or protect the interests of the organization in court. For the same reason, it is impossible to organize the workflow of the specified documents with counterparties independently (for example, by e-mail), without resorting to the services of electronic document management operators.

Only the exchange of documents through electronic document management operators ensures their unconditional confidentiality and legal significance and allows you to accurately set the date of sending and receiving documents.

As for the exchange of other documents, the procedure for electronic document management in this part is not regulated, and the parties themselves can establish it.

are actively introduced into our lives. innovative technologies. 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. About read the article electronic journal"CEO".

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.

1. 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 human factor missing.
2. 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.
3. 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.
4. More time to submit electronic reports. Sending reports in electronic form is allowed at any time of the day.
5. 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 deal with the technological side. Reports can be submitted in the following ways:

• straight;
• representative;
• using portals.

	The essence of the scheme
	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.
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.
State portals	The company acquires the key to the 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 (base normative documentation, electronic document management with contractors, etc.). It is clear that each option costs money, the price various 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 mandatory requirement is the installation of a means of cryptographic information protection (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 only need to send reports or whether you need and Additional services.

Operators can provide quite a few of those. The main ones are the following:

• automatic execution of functions professional accountant(the program itself calculates taxes and contributions, and the client can submit electronic reporting at the touch 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:

1. Which regulatory authority do you need to report to?
2. Does the operator provide technical support customers and how efficient it is.
3. What is the cost of the product, is it necessary to pay extra for additional options.
4. 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;
• do you need to connect additional modules for internal DO 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 per 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:

1. Software must be installed that allows you to fill out forms and prepare reports electronically.
2. You need to install an ER product.
3. 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 how electronic reporting is done.

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 financial condition business 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: electronic key only documents submitted to the tax office can be certified. 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 software products with a license, allowing to implement the operation of the electronic data exchange system 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 statements universal, it is 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.

You can submit a report on paper or via the Internet - there is no difference from the point of view of the state. But via the Internet it is more convenient: you do not need to print pieces of paper, go to the branch at the place of registration and stand in line. And you have more time to prepare electronic reports: if paper reports must be submitted before the 15th, then electronic reports - up to the 20th.

In some cases, you are required to file electronic reports; each state body determines such conditions. For example, the tax office only accepts an electronic VAT report and all reports from organizations with more than 100 employees. And the Pension Fund and social insurance refuse to accept paper reports of companies with more than 25 people. To properly file a report, read the rules on the websites of government agencies to which you apply.

How to submit an electronic report

You can submit reports in electronic form through a personal account on the website of a state agency or through an electronic document management operator - EDO. In the first case, you only need an electronic signature, in the second - the signature and the operator's program.

All reports that you submit to government agencies must be signed. You sign paper reports with a pen, electronic reports with an electronic signature. To send reports via the Internet, you need to buy an electronic signature.

Which electronic signature to choose for business

Through personal account

On the websites of all regulatory authorities, you can create a personal account. This is your personal section on the site, where you see contributions, debts and overpayments. You can submit reports through your personal account: there are the necessary forms and filling rules.

Electronic reporting to the tax, social insurance and pension fund can be submitted through the tax personal account. If you submit reports to other government agencies, you will have to register on each site - there is no single window.

In your personal account on the tax website, your contributions, debts and overpayments are visible

Registration in any personal account is free. You can log in in two ways: with a State Services account or with a CEP - a qualified electronic signature. But you can send documents only with the CEP.

For some government agencies, you will have to buy another electronic signature. For example, the electronic signature that you use on the tax website is not suitable for EGAIS. More signatures - more expenses. In addition, you will have to independently draw up a schedule and monitor the reporting calendar.

30% of the amount is a penalty for unpaid tax on time.

Reporting through your personal account - a good option for IP and small companies that submit the minimum number of reports. If you report to several departments with different electronic signatures, you can entrust this to the operator.

Through an electronic document management operator

An EDI operator is an organization that sets up document flow between companies or between companies and the state. The documents that you send through the EDI operator have legal force: they bear your electronic signature. EDI operators use cryptographic protection to transfer documents securely. The state checks that everything is safe and issues a work permit.

EDF operators sell programs for submitting reports. In these programs, reports are collected in one window: you do not need to register with personal accounts all government agencies. As a rule, the standard features include report templates, checking for filling errors and an accountant's calendar - a schedule reminder of due dates. You can sign all reports with one CEP. Such programs are suitable for those who submit a lot of reports to various regulatory authorities.

The price of the program depends on the number of connected government agencies and the set of functions.

120 EDI operators are included in the state register. They can be trusted

How to choose an electronic reporting program

Programs are needed to make it convenient for you to submit reports. The main criteria are communication with the necessary government agencies, reminders of reports, checking for errors and integration with your accounting system.

Number of destinations

The number of directions is how many government agencies you can send reports to. The standard set is the Federal Tax Service, the Social Insurance Fund and the Pension Fund. The extended version may include Rosstat, Rosalkogolregulirovanie and Rosprirodnadzor. Programs with a large number of directions are more expensive: for example, in Moscow, two directions from the Kaluga-Astral operator cost 2900, and four - 3900 rubles per year. Check to which regulatory authorities you will report, and choose a program with the right directions.

Correspondence with government agencies

Correspondence with government agencies is your communication channel. Often, after studying the report, the state agency wants some clarification and sends you a letter with a demand. If there is no correspondence in the program, you will not see the request and will not be able to respond. If you ignore letters from government agencies, you may be fined. To accurately receive all notifications, choose programs with correspondence.

Accountant's calendar

The calendar is needed to remind you of the reporting period. The types of reports and the frequency of submission depend on the taxation system. The calendar is customizable and includes a list of government agencies to which you must submit reports. So you won't forget about anyone.

Reconciliation

Reconciliation is a feature that alerts you when the entered data does not match. It protects against annoying errors like an extra zero in the sum. Ceteris paribus, choose a program with reconciliation - it has never bothered anyone to play it safe.

Integration with accounting systems

Integration is needed so that you can generate a report in your accounting system, and then upload it to the EDI program and send it. Without integration, you need to create a report inside the EDI program: it will take more time. If you are used to working with 1C or My Business, look for a document management program with integration.

Installation method

Document management programs are divided into offline and online services. Offline programs are installed on a computer and store data there - you can work with documents from only one computer. Online services store information in the cloud, that is, in online storage - you have access from any computer, laptop, tablet or phone.

Some operators offer online and offline versions of the same program. Both have benefits. Take the one you like best.

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 ( separate subdivision tax agent), on the amounts of income accrued and paid to him, tax deductions granted, on the calculated and withheld amounts of tax, as well as other data that serve as the basis for calculating the tax.

Financial statements

This is information about the property and financial position organization and the final results of its economic activity 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 about average headcount employees for the previous calendar year are represented by the organization (individual entrepreneur who attracted in the specified period employees) to the tax authority no later than January 20 of the current year, and in the case 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 equivalent to electronic document, which 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?

Today, without exception legal entities, individual entrepreneurs, leading commercial activity must submit reports to the relevant authorities without fail.

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And both tax and accounting. Previously, such procedures took a lot of time, since it was necessary to generate a lot of documents in printed form.

Today, the procedure for reporting is as simple as possible, compiling it takes a minimum of time. Various electronic programs are used for this.

At the same time, they also carry out data encryption, as well as subsequent sending to special authorities.

There are many different nuances associated with electronic reporting. All of them are reflected in the legislation and on the official website of the Federal Tax Service.

Basic moments

Today, the need for accounting and tax reporting is reflected in legislative norms. Moreover, its compilation should be carried out in accordance with certain formats.

Previously, this caused a lot of difficulties due to the cumbersomeness of the various tables to be filled. Today, in the age of automation, procedures are simplified as much as possible.

There are special programs for compiling reports in electronic form and its subsequent sending to the Federal Tax Service.

Despite all the simplicity, there are a large number of very different nuances associated with the procedure of the type in question.

That is why, before proceeding with the choice of an application for reporting, it is worthwhile to analyze the following important questions:

• what it is?
• functions performed;
• normative base.

What it is?

Today, in accordance with legal requirements All enterprises, without exception, must keep records of the following types:

• tax;
• accounting.

Under tax reporting	A certain list of information about the economic activity of the enterprise, which should be taxed, is understood. The list of information required for reflection is quite large. At the same time, one should remember the importance of the accuracy of reflecting all data. Since on the basis of them the tax base will be formed for calculating the tax required to be paid
Financial statements	Information presented in tabular form about the conduct of business activities by the enterprise. Moreover, such reporting should usually reflect all, without exception, information about the actions of any nature carried out at the enterprise. Accounting and tax reporting can be kept both jointly and separately. The first method is the most convenient and least labor-intensive.
Electronic reporting	The process of compiling tax and accounting reports using special programs. The main advantage of such programs is a significant reduction in the labor costs of an accountant. In general, one workplace with a pre-installed program for maintaining tax and accounting records allows you to solve the problems of accounting for an enterprise with 100 or more employees

Functions performed

The list of functions that the program implements for reporting, maintaining accounting, is fairly extensive. It depends on the manufacturer, as well as the type.

First of all, it is the license that affects the functionality of a particular application. Today, almost all electronic reporting programs have a standard set of basic functions.

If necessary, they can be expanded - for a fee. So, the cost of the program for compiling such reporting is primarily affected by the following points:

In addition to the basic set of functions directly related to reporting, almost without exception, programs can:

The list of additional functions depends on the specific program and the selected license. In this case, a large number of very different points should be taken into account when choosing an application.

It is important to remember that every year the requirements of the Federal Tax Service for reporting are changing somewhat. Therefore, it is always necessary to make a choice in favor of current programs that are constantly updated by the manufacturer.

Normative base

At the moment, the issue of providing tax and accounting reports is disclosed in sufficient detail in the current legislation. The most significant normative document is the Tax Code of the Russian Federation.

First of all, you should familiarize yourself with the following sections of it that affect the preparation of tax and financial statements:

Although without exception, all programs used to generate electronic reporting exclude the possibility of making a serious mistake, it is worth carefully reading the indicated NAPs.

So it will be possible to avoid a variety of difficulties, problems with tax services. It is also important to carefully monitor all the amendments that are present directly on the website of the Federal Tax Service. It is constantly being updated.

These include the following:

	What are accounting objects of this type, what exactly applies to them
	Lists the requirements for the organization of accounting
	What should be considered when choosing
	What are primary accounting documents, what papers belong to them
	Registers used in the preparation of accounting
	Asset Inventory Process
	As required according to legislative norms carry out monetary measurement of accounting objects

Despite the almost complete automation of the reporting process, it is necessary to carefully read all the legislative acts used in the work of the programs.

This will avoid making mistakes. It should be remembered that the provision of incomplete information in tax reporting is punishable by quite significant fines.

In some cases, the Federal Tax Service may appoint due to false information in the reporting.

Software for electronic reporting in Russia

Today, a fairly large number of various developers are engaged in the supply of software for accounting in electronic form, reporting via the Internet.

This is where the main difficulty in choosing the right software lies - in its abundance. The main questions that need to be sorted out in advance are:

• main list;
• which are free;
• nuances for IP.

Main List

There is a fairly extensive list of a variety of programs for filing reports in electronic form. VLSI and many other similar ones allow you to simultaneously solve a large number of various tasks in the field of accounting.

It is on this point that you should rely on when choosing a particular application. Today, the most convenient and functional applications that do not require special training from the worker are:

• 1C: Reporting;
• Sbis++;
• 1C: Sprinter;
• Contour-Extern.

The most popular application in this area, which is always on everyone's lips, is 1C: Reporting. This program is integral part 1C: 8.

If there is such a need, it is possible to install the reporting module in earlier versions of programs from this company. For example, in 1C: 7.7.

One of the most significant advantages is the ability to work simultaneously with several different crypto providers.

The implementation of the connection to the encryptors occurs directly from the workplace of the accountant himself.

Another advantage is that there is no need to visit the company's office to obtain a special certificate, this action is carried out remotely.

Video: Kontur-Extern - Electronic reporting to the Federal Tax Service

Contour-Extern - this program has a significant global difference from similar ones. The main reason for this is that there is no need to install software.

All actions for reporting are implemented through a special Web interface. But at the same time, the cost of connection is more than 10 thousand rubles.

Which are free

At the moment, there are a number of programs for compiling electronic reporting, which are completely free. They have their own advantages and disadvantages.

The types of applications under consideration today include the following:

• THE LIGHTS;
• Legal entity taxpayer.

The latter is especially popular. Its main advantage over others is that it is officially recommended by the Federal Tax Service.

Moreover, it will be possible to download this program directly from the website of the Federal Tax Service at the address.

Nuances for IP

Features of the formation of tax-type reporting for individual entrepreneurs are fully reflected in the legislative norms.

At the same time, when compiling electronic reporting, standard requirements are imposed on individual entrepreneurs. Information must be transmitted via telecommunication channels. This method of communication is referred to as TCS.