The norms of legal acts provide for the obligation of business entities to send to the tax authorities, to Rosstat, during extrabudgetary funds and other recipients, certain reporting forms. Already for a certain period of time electronic delivery reporting. Moreover, for some categories of organizations, it must be carried out without fail.

Businesses have several ways to submit reports to recipients, among which are the following:

1. Directly to the inspector personally- most affordable way for small businesses and entrepreneurs. It is necessary to bring the reports on paper in duplicate to the supervisory authority and hand them over to the inspector. If the documents are submitted by a representative, it is also necessary to present documents establishing his powers. However, this method has limitations. For certain reports, it is not available when the number of employees specified by the law is exceeded.
2. - in this case, the reports on paper are placed in an envelope, their inventory is made, and the letter is sent by registered means to the supervisory authority. As with personal submission of reports, this method is not available for some subjects due to existing restrictions.
3. Submission of reports to in electronic format - this method of submitting reports to regulatory authorities is available to everyone who has access to the Internet and an electronic digital signature. This option should be used for certain categories of business entities.

In what case is electronic submission of reports obligatory?

Legislative standards stipulate the cases when the submission of reports via the Internet should be carried out:

• If business entities submit VAT declarations, only an electronic submission form is provided for this report.
• For organizations and individual entrepreneurs, the number of employees of which exceeds 100 people. These entities must submit reports to the tax authorities only electronically. The rule applies both to newly created companies with more than 100 employees, as well as to existing ones, if they have more than 100 employees in the previous year.
• Reports to the Pension Fund and the Social Insurance Fund must be submitted in electronic form if business entities have an average number of employees of more than 25 people.
• Electronic reporting to the IFTS is mandatory for calculating insurance premiums and personal income tax, if the number of employees in the company is more than 25 people.
• Organizations recognized as the largest taxpayers.

Attention! Business entities should remember that if they do not follow the methods of submitting reports provided for them, they may be held liable under the law.

What is needed in order to submit reports via the Internet

To submit reports electronically, you must first fulfill a number of conditions:

• It is necessary to sign an implementation agreement with some regulatory authorities before submitting reports. electronic document management... This agreement deals with the procedure for submitting reports and how to behave in disputable situations.
• EDS acquisition - All documents involved in electronic document flow must be signed with an EDS, which allows the sender to be identified. If it is absent, then no reports can be sent directly to the supervisory authority. However, you can contact a special operator who has the right to send electronic reports by power of attorney, signing documents with his signature.
• Purchase of software - to send reports, you can use services on the Internet (for example, the tax website) or purchase specialized programs that allow you to draw up reporting forms and send them to regulatory authorities. When buying a program, you need to decide on the volume and list of forms that the subject needs to pass, since there is their gradation - for the USN, for the OSNO, etc.

Attention! You can purchase an EDS from a specialized certification center along with the appropriate software. For example, you can purchase an EDS from the operator Kontur. It should be taken into account that EDS can be different areas actions.

What kind of reporting can be provided via the Internet

It is possible to submit reports in electronic form to the supervisory authority, provided that it has the technical capability for electronic document management.

In order to submit reports to the tax office in this way, the user needs to:

• Get an identifier using the special service "Subscriber Identifier Obtaining Service";
• Install on the computer a special program "Taxpayer Legal Entity";
• Install a set of root certificates and public keys.

When submitting reports in this way, the user still has the obligation to receive a qualified electronic signature from one of the special operators, with which the reports will be signed when they are sent. Since the signature serves as a kind of identifier for the sender, no change is possible without it.

Thus, this method is relatively free - there is no need every reporting period pay for a special software product, but the obligation to renew the EDS annually remains.

On the other hand, paid services offer the ability to submit reports in all directions at once - not only to the Federal Tax Service, but also to the Pension Fund, FSS, Statistics, etc. Also, the service package includes round-the-clock user support.

Attention! There is also a legal way to use paid services for some time completely free of charge - many of them provide a free trial period, during which all the features of the service are available.

For example, in the Kontur-Extern system it is 3 months. But such an opportunity is available only once, the second time it will not be possible to take free months.

Tax reporting

includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.

TO tax reporting includes the tax return and the down payment tax calculation.

Tax return

This is an official statement of the taxpayer, which contains information about the objects of taxation, the income received and the expenses incurred, the sources of income, the 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, the income received and the expenses incurred, the sources of income, the tax base, tax benefits, the amount of the advance payment to be paid 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 the tax agent (form 6-NDFL)

This is a document containing information summarized by a tax agent in general on all individuals who have received income from a tax agent ( a separate subdivision tax agent), on the amounts of income accrued and paid by him, tax deductions provided, on the calculated and withheld tax amounts, 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 activity in a certain period.

The reporting is submitted to the tax authority at the place of registration of the taxpayer (tax payer, tax agent). The procedure for taxpayers to submit tax reports to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.

Presentation methods

There are two options for presenting tax and financial statements:

• On paper;
• In electronic form.

Submission on paper

Tax return (calculation) can be submitted by established form on paper.

You can submit reports to the IFTS personally or through an authorized representative.
The head of the organization (entrepreneur) or an accountant, as well as an authorized representative of the organization (entrepreneur), can submit a tax return.
The date of filing 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 the waiting time in line has exceeded 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 created (including reorganized) with the number of employees exceeding 100 people;
• if such an obligation is provided for in relation to a specific tax. From 01.01.2014 this provision will apply to value added tax.

Information on the average number of employees for the previous calendar year is provided by the organization ( individual entrepreneur that attracted during the specified period employees) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of the 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 at a certification center accredited by the Ministry of Telecom and Mass Communications Russian Federation... The list of certification centers is available on the official website of the Ministry of Communications and Mass Media 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 08.04.2013 No. ММВ-7-4 / 142 @ systems of the Federal Tax Service of Russia.

When submitting reports on the TCS, it must be transmitted using a strengthened qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).

The concept of an enhanced qualified electronic signature was introduced by the Federal Law of 06.04.2011 No. 63-FZ "On Electronic Signatures" (Article 5 of the Law).

An electronic document signed with an electronic signature acquires 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 not later than December 31, 2013, is equated to an electronic document signed with an enhanced qualified electronic signature.

We acquire software

compatible with the software installed in your tax office, and install it on a computer with Internet access. The required software can be provided by your service provider.

When a tax return (calculation) is transmitted via telecommunication channels, the date of its submission is considered the date of its sending.

How long will it take to submit tax returns to the IFTS?

Upon personal submission of a tax return (calculation), documents are accepted immediately at the time of its submission. In this case, the maximum time for receiving 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?

A tax return can be submitted to the Federal Tax Service Inspectorate both personally and through an authorized representative. A prerequisite in this case, it is necessary for the taxpayer's representative to have 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 through telecommunication channels ensured?

PC "Taxpayer PRO"

PC "Taxpayer" - designed for accounting, preparation of accounting and tax reporting in the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCS) With digital signature(EDS).

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2020.3.13

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Implemented the functionality of checking the reporting of individuals in the Pension Fund of the Russian Federation recommended by the fund program "PD" (IF IT IS INSTALLED ON THE COMPUTER)

Updated format and form SZV-TD (electronic work books) in accordance with the version of the album of 2.43d formats dated 12/23/2019

New formats have been implemented: forms of simplified financial statements, forms of accounting (financial) statements, forms of declarations on property tax of organizations

Accounting: In standard operations of documents for writing off (selling) goods and materials (invoices, UPD, requirements), the formula for calculating the amount of the transaction "At average cost" has been added. Calculation is done automatically

Accounting: A document "Accounting reference" has been added to the "Group reposting ..." functionality

A DRAFT reporting in the SZV-TD form - electronic work books (the project has not yet been approved) has been implemented. Reporting is planned to be submitted to the FIU on a monthly basis starting from 2020

Accounting: In the Purchases-Sales section, a new "Analytical report on sales" has been added for any time interval in the context of buyers and / or nomenclature (services) with a large number of settings

In the "Salary statements" mode, added the ability to print the list of statements

In the setting on the "Taxation" tab for IT organizations (tariff 06), starting from 2019, the date of obtaining accreditation has been added. When filling out this date, the calculation of contributions at a reduced rate is made not from the beginning of the quarter, but from the month of receipt of accreditation

V printed forms on payroll added new document- logbook for the issuance of pay slips

Automation tax accounting

Automation of tax accounting is a useful procedure that allows representatives of large, medium and small businesses to save money and time on preparing documentation. The use of timely file submission methods ensures prompt communication with the tax authorities.

Avoid penalties from the controlling bodies of individual entrepreneurs and legal entities allow free software for tax reporting. Modern services help in filling out, checking and submitting documentation.

Methods for submitting reports to the tax

The tax reporting forms compiled by the taxpayer depend on the category of the entity and the number of registered employees. Information is sent to tax office at the place of residence of the entrepreneur or the address of registration of the enterprise.

How to submit overdue reports to the tax authorities? Taxpayers have the right:

• Visit personally tax office and pass declarations. This is a classic option involving waiting in line and transportation costs.
• Submit reports to the tax office through an intermediary. A taxpayer can sign a power of attorney at a notary and send his representative to the Federal Tax Service. The trustee will personally hand over the documentation to the inspector of the fiscal authority.
• Send reports to the tax office via the Internet. The most progressive, fast and inexpensive option. Submission of tax reports via the Internet reduces the risk of making mistakes. The taxpayer can send documents even while out of the office.
• Send documentation by mail. A valuable letter with a description of the investment is sent to the FTS address. In the absence of an inventory, the document will not be considered by officials.

What reports are submitted to the tax

In order to correctly determine which reports are submitted to the tax office, it is necessary to clarify:

• Taxation system (STS, UTII, ESKhN, PSN, OSN). Individuals submit the appropriate declarations. Representatives of DOS draw up declarations for 3-NDFL, 4-NDFL, VAT, Calculation of insurance premiums.
• The presence and number of employees. The FTS requests average headcount employees, 2-NDFL, registers of information on income individuals and 6-NDFL,
• The presence of some activities. The program for the preparation and submission of reports to the tax authorities can create reports on excise, land, water taxes, mineral extraction tax, fees for the use of objects of wildlife and objects of aquatic biological resources, payments for the use of subsoil.

"Taxpayer" for filing reports

Service and PC "Taxpayer PRO" are designed for the prompt formation and sending of all kinds of documents to government agencies. The program for the formation and preparation of reports to the tax, PFR and FSS works with an Internet connection.

It allows you to compose and test documents in order to avoid mistakes and mistakes in declarations. Sending information to the e-mail of the fiscal authority takes a few minutes. The user can monitor the status of the submitted documentation, receive answers from the Federal Tax Service.

Download program

They are actively introducing into our life innovative technologies... And entrepreneurs faced many changes in their activities. For example, it became possible to transfer the necessary documentation to the tax authorities and extra-budgetary funds using computer technology. Electronic reporting in the Pension Fund of the Russian Federation, the FSS and the Inspectorate of the Federal Tax Service 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 electronic accounting reporting. Read about in the article electronic journal"General manager".

Registration of declarations and settlements in electronic form is necessary if the conditions specified in the table are met.

Electronic filing of value added tax returns is mandatory for all payers.

Electronic reporting: key benefits

The introduction of electronic document management with control authorities was aimed at simplifying the reporting procedure and minimizing the risk of errors.

The following are some of the benefits that can be enumerated. electronic reporting before the paper one.

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 is not lost, since there is no human factor.
2. The costs for registration and submission of electronic reports are 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 eliminated. It is possible to evaluate the generated report for errors. A multi-stage system has been developed allowing regulatory authorities to check electronic document before it is accepted. It doesn't take a lot of time. If the report is compiled with errors, it will be returned for revision, and you will be shown the shortcomings. The check is carried out quickly, which allows you to submit electronic reporting on time.
4. There is more time for submission of electronic reporting. It is allowed to send reports in electronic form at any time of the day.
5. It is possible to apply electronic methods processing documents. With this, the process of creating the required forms is significantly accelerated.

Electronic reporting allows you to simplify the workflow between business entities and control bodies, minimize the risk of errors and reduce the cost of paperwork.

Electronic reporting: possible schemes

The law provides for the following reporting methods:

• in person 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 straightforward, but currently not all business entities can use them. For example, clause 3 of Art. 80 and clause 5 of Art. 174 of the Tax Code of the Russian Federation establish 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 declarations, calculations of insurance premiums, etc.

Before choosing software, you need to understand the technological side. Reports can be submitted according to the following schemes:

• straight;
• representative;
• using portals.

	The essence of the scheme
	Provides for the conclusion of an agreement between the client and the operator of electronic document management / intermediary. The subscriber receives a software product that allows sending reports, and an electronic digital signature is issued to the manager or other authorized person.	There is a guarantee of total control over the registration and submission of reports. FTS can send messages and requests. Connecting several companies will be cheaper.	The need to pay every year. Only a person who understands the process, knows the requirements and keeps track of the deadlines can handle the sending of reports.
Representative	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 takes care of the dispatch.	There is no guarantee that the representative is bona fide. There is no feedback (if it is not provided by the contract). Have the reports been delivered? Did they accept them or not? The FTS cannot send requests and inquiries and receive answers to them. The tax office keeps the representative scheme in the spotlight. 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/ and others).	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. You should not count on help and support.

Electronic reporting software: how to choose the right one

The main programs for electronic document management are provided by such special operators: Tenzor, Taxcom, ZAO PF SKB Kontur and ZAO Kaluga Astral. Another well-known player on the market is Rus-Telecom LLC, its software is called Feldjeger.

There are programs not only for submitting reports, but also allowing for accounting and. These are 1C, Astral, Tensor, SBiS, Argos and others.

Each software product allows a comprehensive approach to work: in addition to drawing up reports, you can download ready-made files from other accounting systems, transfer them. In addition, others are offered. accompanying services(base regulatory documents, electronic document management with contractors, etc.). It is clear that each option costs money, the price of different solutions varies. The main factors influencing it are the type of organization and the tax regime.

In the Russian Federation, there are 119 EDM operators who have passed the registration procedure. A list of them can be found on the website of the Federal Tax Service of Russia.

Before choosing software, you need to decide on your 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 is a cloud-based software that allows you to work from any PC on the Internet.

Offline products include SBiC ++, 1C-Reporting, Astral Report and others.

Dealing with online programs is more difficult. Users mistakenly believe that this group of products allows them to work from any PC with an Internet connection. For example, software "Kontur-Extern". In the Kontur program, electronic reporting can be created and uploaded on the Internet portal, 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 the cryptographic data protection tool on a PC, then it will not be possible to work from any computer. If downloading the cryptographic information protection tool to the computer is not required, then this is the online version. This group includes the following programs: "Accounting.Kontur" and Kaluga integration solutions "Buchsoft", "MoeDelo", "Glavbukh" and others.

A high price is not always a guarantee of a perfect solution. Additional fees may apply for completely useless options. Therefore, before making a choice, the correct prioritization is so important. You should figure out whether you only need to send reports or you need additional services.

Operators can provide quite a few of them. The main ones are as follows:

• automatic execution of functions professional accountant(the program itself calculates taxes and fees, and the client can submit electronic reporting with one click of a button);
• registration of electronic digital signature;
• training to work with the service;
• consulting on issues related to accounting;
• provision of a base of regulatory documents;
• data storage.

So, you only needed a product to send reports, and you also received additional services. For some, this option is suitable, since 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 checking reports, the ability to download the required files from other programs (except for sending to the Federal Tax Service, Pension Fund, FSS and Rosstat) - these are the minimum requirements for the electronic reporting system. As a rule, this basic set is in demand among users, which is not hung with additional options. Also consider the number of subscribers. If you manage several organizations, then it will be beneficial for you to connect a tariff for a group of companies. Please ask suppliers for availability.

Another criterion for choosing a program is the interface. It should be understandable at 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 the same for different programs. To send reports electronically, you will need:

• application for connection;
• operator service agreement;
• agreement on exchange in the electronic document management system;
• documents for issuing an electronic digital signature (these are copies of the INN and OGRN of the organization / individual entrepreneur, which must be certified, the passport and SNILS of the head).

To transfer reports to government agencies via TCS, it must be encrypted and certified with an EDS certificate, which is issued to an employee who has the right to sign. This is usually the head of the company.

The purpose of the digital signature is to confirm the authenticity of documents that are transmitted via telecommunication channels:

• to certify that the signed text comes from the person who certified it;
• protect documents from changes.

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 for the certification of electronic reports. For example, EDF requires certification of documents using an electronic signature. It is also needed to participate in auctions through the Network. If you are interested in a zone EDS application has been expanded, consult a special operator on this issue, he will tell you about the available possibilities.

Using the scheme described above for submitting electronic reporting through state portals requires registration of an electronic signature certificate with accredited suppliers. 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, Pension Fund of Russia. More than 400,000 domestic companies send electronic reporting through this program.

The advantages of this service are as follows:

• Internet does not need to be high-speed for sending electronic reports;
• professional technical support is provided;
• low price;
• current report forms are available for work;
• you can send reports executed in any accounting program.

Among the shortcomings can be noted the storage of information on a PC.

"Tensor".

The company has become a leader for last 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 reports over the Internet. With the help of the package, you can submit reports to the Federal Tax Service, Pension Fund, FSS, Rosstat. The advantages of the service are as follows:

• 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. Aspiring entrepreneurs are not always able to do this. This is the disadvantage of the program.

The most common software product.

The following advantages of 1C are distinguished:

• it is very easy to transfer electronic reporting;
• many additional interfaces have been developed;
• there is an opportunity to plan the transfer of funds and control accounts;
• you can take into account payments on payment cards;
• the program is very convenient to use;
• the service can be updated over the Internet.

Among the shortcomings of the 1C package are the following:

• the software is expensive;
• it is necessary to subscribe every year;
• only a specialist can update the program, independent actions can lead to the loss of information.

Argos.

With the program "Argos" it is quite easy to send electronic reports. The interface is intuitive. Encryption and signature of documents is provided, which makes it possible to make them legally significant. Therefore, you can submit reports to auditing organizations.

Any mail program can be used to transfer documents. Data storage is carried out on the subscriber's side, while security is not guaranteed.

SBS.

The product can be installed on a PC as well as used online. Data synchronization is possible. The transmission of electronic reporting to the SBS is carried out using not a postal 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 fallback. In this case, the highest probability of delivery of documents is guaranteed.

There are other software as well. Let's pay attention to the programs "Kontur" and "Taxcom".

"Circuit" has the following advantages:

• the system is installed on the operator's server, so he himself monitors the appearance of updates;
• receipt of reports is confirmed instantly.

Among the shortcomings, it is worth noting the need for a stable connection to the Internet. If the connection is broken 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 that of standard mail clients.

The advantages of the program are as follows:

• the storage location of the information is the user's PC, but in encrypted form;
• you do not need a permanent connection to the network.

The disadvantage of the product is the delay in confirming the delivery of electronic reporting.

Programs are developed in accordance with the specifics of the activity and the volume of work. Their price and performance depend on this.

Select software should take into account the following factors:

1. Which regulatory body do you need to report to?
2. Does the operator provide technical support clients, and how responsive it is.
3. What is the cost of the product, whether you need 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 will vary depending on the following factors:

• how many people will work with the service;
• whether it is necessary to connect additional modules for internal DO and analytics, which do not make the reporting process faster, but increase the cost of the license;
• to how many organizations will you report using this program.

For example, subscription fee for the use of the Electronic Reporting software, depending on these indicators, varies from 1200 rubles to $ 1000 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 savings and functionality. But some systems also have disadvantages. They may be significant to you, so they need to be considered.

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

Electronic reporting via the Internet requires the following conditions to be met:

1. Software must be installed that allows you to fill out forms and prepare reports electronically.
2. You need to install an ERP product.
3. You must have a Qualified Electronic Signature (CEP) and a cryptographic provider.

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 electronic reporting forms change and not all software products are updated synchronously.

• FTS: "Taxpayer LE";
• Rosstat: software for filling out statistical reporting forms in offline mode;
• FIU: Spu_orb program;
• FSS: the program "Preparing calculations for the FSS" (4FSS can also be filled in on the portal. In some regions, sending a certificate of incapacity for work is available);
• RPN: "Natural Resource User Module";
• FSRAR: "Declarant-Alco".

In addition, the websites of the above control bodies have additional programs and services that can be used regardless of how the electronic reporting is prepared.

Many packages, developed by special communication operators and expensive, are characterized by a direct appeal to the resources of control bodies:

• extracts from YUGRUL / EGRIP (including legally significant ones);
• find out your / someone else's TIN;
• reporting verification program in Pension Fund for payers - CheckPFR;
• other.

Many people think that government services are far from perfect. However, the quality of the products listed above is quite good, they do an excellent job with their functions. When developing many of them, the principle of separate loading of xml templates of the required forms was used. In this regard, user control is required, since templates are updated frequently (especially from Rosstat).

Advice! Make an intermediate repository of the necessary xml templates, you will need it for centralized updates. I am currently distributing templates and providing accountants with information about updates, for which I use simple Python scripts.

The authorities exercising control have their own services that allow you to submit electronic reporting free of charge:

• FTS: submission of accounting, tax reports in electronic form (https://service.nalog.ru/nbo/);
• Rosstat: reporting collection system (https://91.194.112.17/webstat/);
• FIU: the policyholder'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: have a qualified electronic signature (CEP), a cryptographic provider and a plug-in to work with the 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 uniform and seamless.

Before sending the generated reports, you need to sign them using an EDS. You will definitely not be able to save money here, since no one provides certificates to legal entities for free.

On the official sites there are lists of organizations accredited to issue an electronic digital signature. The same resources lead to the 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 crypto provider program. Electronic reporting websites of control bodies use, as a rule, CryptoPro. You can install a trial version for three months free of charge. To save money, first install the version of "CryptoPro 3.9", and then - "CryptoPro 4.0", then you can work for free for 6 months. Then you need to buy a license to avoid problems.

Some special operators have developed cloud-based qualified electronic signatures(CloudCEP), 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 cryptographic provider. However, use cloud CEP in other programs it is impossible.

The widespread opinion that after purchasing the software the special operator will do everything himself is wrong. The contracts with telecom operators are well-drafted, their functions and responsibilities are clearly spelled out in them. By and large, he must take the documents and deliver them to the receiving complex of the controlling body.

Electronic submission of reports and responsibility

If, within 10 working days from the moment the organization has the obligation to submit reports in electronic form to the tax, it does not provide the ability to accept documents from the IFTS in electronic form, this may lead to the blocking of its bank accounts by the fiscal authority.

In addition, the FTS, PF RF, FSS have the right to collect fines from companies if they do not comply with the procedure for filing tax returns (calculations).

The fine is 200 rubles for each report not submitted in accordance with the rules.

Electronic accounting reporting as an example of electronic reporting and its features

Financial statements are a collection of information about all financial transactions 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 a simplified taxation system.

Currently, in Russia, many accountants are familiar with such a software product as 1C. Electronic accounting has many advantages. Nevertheless, there are those who treat her with distrust for various reasons.

Submitting 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 statements has the following advantages:

• paperwork in electronic form takes much less time than paper;
• it minimizes the risk of making mistakes when filling out forms.

All EDMS, which are used by enterprises to submit electronic reporting to control bodies, have programs that automatically perform calculations. All required forms can be provided via the Internet.

If the accountant submits documents in electronic form to the regulatory authorities, then there are no situations when tax officials refuse to accept them for verification.

Currently, any reports can be submitted in electronic form. There are no restrictions. Nevertheless, mainly in electronic form, they pass:

• accounting statements;
• reports on financial results.

The sending of documentation by an accounting employee can be carried out using Internet tools, for example Email... It turned out to be very convenient for individual entrepreneurs to maintain electronic reporting: now they do not have to employ accountants, they themselves can maintain documentation. To prepare and submit financial statements, they need to learn how to work with the 1C program and have access to the Internet.

But before a business entity sends electronic documentation to the tax authorities, it must officially switch to the EDM system, having previously selected any of them.

Computer-aided record keeping requires the following steps to get started:

• writing an official statement on connecting to EDF, which will allow you to exchange electronic information with the tax office or other control body;
• concluding an agreement with an organization involved in connecting to the EDMS;
• signing additional agreements on the implementation of an electronic document management system in the territorial department of the Federal Tax Service, obtaining a digital key or EDS, drawn up in a special certification center.

Important: electronic key only documents submitted to the tax office can be certified. The electronic signature is intended to give a legal status to any documentation sent to different control bodies.

The 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 on your own in order to submit all types of financial reports, using telecommunication communication channels for this, you can use the services of private commercial organizations... They will collect and prepare the necessary papers to connect to the electronic document management system, issue an EDS or digital key, select suitable program... Users have the right to obtain certificates for electronic digital signatures and key generation.

The tax service is developing services that allow you to prepare in electronic form the documents necessary for processing most of the transactions for the transfer of 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 its request, it will be possible to submit a document on the transfer of goods (works, services) to the tax authority, at its request, using telecommunication channels, created on the basis of the recommended form TORG-12, an act of 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 licensed software products that allow to implement the work of the electronic data exchange system between contractors. The program can be paid or free. The latter, as a rule, are developed directly by the Federal Tax Service or the Pension Fund of the Russian Federation. You should not buy expensive software, considering that the higher the price, the better the quality of the product. The choice should be made, focusing not on the amount, but on the correspondence of the program functionality to the specifics of your activity.

Electronic financial statements universal, easy to use, and therefore more and more organizations are switching to it. Various courses and trainings are conducted for faster adaptation of accounting employees and other authorized persons to new working conditions. At the legislative level, the need to sign primary electronic accounting documents with an electronic digital signature and transfer them through operators of electronic document circulation has been approved.

Reporting in case of failure to comply 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 flow with counterparties (for example, using postal services) without the participation of electronic document flow operators.

Currently, there is an extensive market of software products designed for submission of reports in electronic form. When choosing software product we all face selection difficulties when analyzing value for money. We studied the needs of accountants and managers for choosing a software provider and put together a simple course of action.

Reporting schemes

The legislation provides for the possibility of submitting reports in three ways:

• in person or through a representative;
• by mail in a valuable letter with a list of attachments;
• in electronic form via the Internet.

The first two methods do not raise questions, but for some business entities such methods have become impossible. For example, in accordance with clause 3 Art. 80 and p. 5 Art. 174 Tax Code of the Russian Federation, all VAT payers, including tax agents, are required to submit VAT tax returns only in electronic form via telecommunication channels. Similar restrictions apply to personal income tax declarations, the calculation of insurance premiums and others.

Before choosing a software product, you need to understand the technological side. There are three schemes for sending reports:

• straight;
• representative;
• portals.

Scheme name	The essence of the scheme	pros	Minuses
Straight	The client enters into an agreement with an electronic document management operator or an intermediary. As a result, the subscriber is provided with a program for sending reports, and an electronic digital signature is issued to the manager or other authorized person.	Full control of reporting submission is guaranteed. It is possible to receive messages and requests from the Federal Tax Service. When connecting several organizations, you can save money.	Annual payments. To send reports, you need a user who understands the process, knows the requirements and keeps track of the deadlines.
Representative	Reporting is sent through an organization that has software package, allowing you to send reports to other organizations or individual entrepreneurs.	Low cost of one-time shipment (from 100 rubles). The simplest option: you come to a representative - and everything was passed for you.	Complete dependence on the conscientiousness of the representative. Absence feedback on submission of reports (unless otherwise specified in the contract). Reporting passed? Didn't it pass? Accepted or not? There is no opportunity to receive requests and inquiries from the Federal Tax Service and respond to them. The representative scheme attracts special attention of the tax authorities. There are expectations that it will be canceled soon.
State portals	The organization buys a "key" to an electronic digital signature (EDS) from any accredited certification center and submits reports through the state. portals (https://www.nalog.ru/, http://fss.ru/ and others).	The minimum costs are only for digital signature.	Separate registration on each portal. Different logic of work on different sites. There is no help or support at all.

Further, only the direct scheme will be considered. Schemes "representative" and "portals" do not need analysis and comments. When choosing to send reports according to the "portals" scheme, you should familiarize yourself with the section "Registration of an electronic digital signature certificate".

Electronic reporting market players

127 operators of electronic document management are registered in Russia. Their list is posted on the website of the Federal Tax Service of the Russian Federation.

The leaders in this market are constantly changing. The largest (by the number of subscribers) are:

• Tensor (product - Sbis);
• Kaluga Astral (product - and many so-called integration projects, where Kaluga Astral appears only as a special communications operator: 1C-Reporting, and others);
• SKB Kontur (products: Kontur-Extern, Elba and Accounting.Kontur);
• Taxcom (products: Dockliner and 1C-Sprinter).

Product selection criteria for reporting

"Free" or "Not Free"

Before moving on to choosing a program, you need to clarify your preferences. Technologically, there are two types of programs:

• offline - system on a computer (copy on an external hard drive or flash drive);
• online - cloud technologies, work from any computer on the Internet.

The first group includes such software products as SBIS ++, 1C-Reporting, Astral Report and others.

With the second group, everything is very difficult. Users think that online is the ability to work from any computer with an Internet connection. For example, the Kontur-Extern program. All reports are created and uploaded on the Kontur portal, but at the same time, a cryptographic information protection tool (CIPF) must be installed on the workplace. It should be borne in mind that in the case of installing the cryptographic data protection system on a computer, it is impossible to work from any machine. If SKZI is not installed on the computer, it is online. These software products include Accounting.Kontur and Kaluga integration solutions: Buchsoft, Moe Delo, Chief Accountant and others.

What to look for when choosing a reporting sending program

What is expensive will not always justify its price. It may be that additional options are provided that are not needed. It is necessary to correctly prioritize and understand what we want to get from the program: only sending reports or an additional service.

Operators provide a varied list of additional services. Here are just a few of them:

1. Performing the work of a professional accountant in an automatic mode (the service itself makes calculations for taxes and fees, the client sends reports to all regulatory authorities with one click of a button).
2. EDS registration.
3. Service training.
4. Providing accounting advice.
5. Providing a regulatory framework.
6. Data storage.

So, you asked for the program only for sending reports, and you were additionally provided with a full package. For some, this will be the solution to all problems, and for others - an unnecessary additional service. That is why, when choosing a program or a sending service, it is necessary to clarify what exactly is included in the price. And if you do not need these services, refuse them or look for another special communication operator.

The minimum requirements for the system (except for sending the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat) are letters, reconciliations, a reporting preparation and verification system, the ability to download report files from other programs. Many users need exactly this functionality, simple and basic, not hung with additional "bows". It is also necessary to take into account how many subscribers you have: if there are many companies in your jurisdiction, you should definitely ask the suppliers about the tariff for the group of companies. This is usually beneficial.

When choosing a software product, pay attention to the interface. A good interface is an intuitive interface, which means that no training is required to work in the program.

General procedure for connecting to reporting

The procedure for connecting to the program to send reports is approximately the same. List of documents required for reporting:

• connection application;
• operator service agreement;
• agreement on the exchange in the EDI system;
• documents for registration of an EDS (according to general rule they include certified copies of the TIN and OGRN of the company or individual entrepreneur, as well as the passport and SNILS of the head).

Reporting in government bodies via TCS is transmitted in encrypted form, signed by an EDS certificate issued for an employee who has the right to sign. This is usually the head of the organization.

Registration of electronic digital signature certificate

EDS is used to confirm the authenticity of documents transmitted via telecommunication communication channels:

• certifies that the signed text comes from the person who put the signature;
• protects the signed document from distortion.

Electronic reporting providers provide services for registering an EDS certificate. Before registering an EDS certificate, determine the scope of the signature. It may be necessary to sign more than electronic statements. For example, it is required to certify documents with EDS when using electronic document management or to participate in electronic bidding... If you are interested in expanding the area of ​​EDS application, ask the communication operator about the possibilities of using EDS.

If you choose to send reports according to the "portals" scheme described in the section "Schemes for sending reports", register an EDS certificate with accredited suppliers. On average, the price for registering an EDS certificate is from 950 rubles.

"The economy should be economical - this is the requirement of the times"

With this thesis, Brezhnev L.I. explained why there is such a commodity "abundance" in the USSR... Today Brezhnev's statement is very relevant. The market for electronic reporting operators is overcrowded. Electronic reporting sellers are forced to regularly arrange promotions and provide discounts. Over the past couple of years, we have seen the following stocks on the market:

• software products for sending reports for a period from 3 to 6 months - free of charge;
• zero reporting - free;
• price reduction for the first year of service;
• 50% discount when changing a software product (moving from a competitor).

Price structure

Price lists for sending reports can be viewed on the websites of special communication operators. For example, you can see the sites of the following companies:

• Accounting.Contour ;
• Circuit. External ;
• My Case ;
• Sky.

The price comparison is conditional, one organization was considered in the general regime, the minimum prices for a year of service are indicated.

For comparison, we selected the minimum capabilities of the program: only sending reports to all government agencies. The price rises when choosing additional services.

For comparative analysis the price offer of the Sky company was not taken into account, since it has a price set for sending each report. The price is 170 rubles in Moscow and the region, in other regions— 100 rubles.

Conclusion: by pricing policy leaders are:

• offline - 1C-Reporting;
• online - Contour. External.

The range of prices is very large. As a rule, an additional service is hidden behind a high price.

Switching from one reporting program to another

When deciding to change a software product, choose the optimal time for the transition. It is better to do this in non-seasonal months, that is, in those in which there is no quarterly, semi-annual or annual reporting... The terms of connection to the submission of reports can vary from 1 to 10 days, and this should definitely be taken into account. The final stage of connecting to sending reports through any special communication operator will be registration on the tax server. This technical aspect cannot be adjusted, that is, the procedure cannot be rushed. As a rule, registration on the server of the tax office is quick, but sometimes failures occur in the government agency. That is why we categorically do not recommend issuing an EDS on the last day of the reporting period - the danger of being late in sending the required report will be quite real.

In the event of a program change in the middle of the year, it is better to provide for the possibility of transferring reports from one program to another.