Reporting in electronic form. How to choose an electronic reporting program? Market Review

The norms of legal acts provide for the obligation of business entities to send certain reporting forms to the tax authorities, Rosstat, extra-budgetary funds and other recipients. Electronic reporting has been in effect for some time now. Moreover, for some categories of organizations it should be carried out in mandatory.

Business entities have several ways to submit reports to recipients, including the following:

1. Directly to the inspector personally- the most affordable way to small businesses and entrepreneurs. It is necessary to bring reports on paper in two copies to the regulatory authority and hand them over to the inspector. If documents are presented 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 law is exceeded.
2. – in this case, the reports on paper are placed in an envelope, an inventory is made of them, and the letter is sent by registered mail to the regulatory authority. As with in-person reporting, this method is not available for some entities due to existing restrictions.
3. Submission of reports to in electronic format - this method of sending reports to regulatory authorities is available to everyone who has access to the Internet and an electronic digital signature. For certain categories of business entities this option should be used.

In what cases is electronic reporting required?

Legislative regulations stipulate cases when reporting via the Internet should be carried out:

• If business entities submit VAT returns, only an electronic form of submission is provided for this report.
• For organizations and individual entrepreneurs with more than 100 employees. These entities must submit reports to the tax authorities only electronically. The rule applies to newly created companies with more than 100 employees, as well as to existing ones if they had more than 100 employees in the previous year.
• Reports to the Pension Fund and the Social Insurance Fund must be submitted electronically if business entities have an average number of employees of more than 25 people.
• Electronic reporting to the Federal Tax Service is required for the calculation of 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 must remember that if they do not comply with the reporting methods provided for them, they may be held accountable under the law.

What do you need to submit your reports online?

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 discusses the procedure for submitting reports and how to behave in controversial situations.
• Acquisition of an electronic signature – All documents participating in electronic document flow must be signed with an electronic signature, which allows the sender to be identified. If it is missing, then no reports can be sent directly to the regulatory authority. However, you can contact a special operator who has the right to send electronic reports by proxy, signing the documents with his signature.
• Purchasing software - to send reports, you can use services on the Internet (for example, the tax website) or purchase specialized programs that allow you to prepare reporting forms and send them to regulatory authorities. When purchasing a program, you need to decide on the volume and list of forms that the subject needs to submit, since there is a gradation of them - for the simplified tax system, for OSNO, etc.

Attention! You can purchase an electronic digital signature from a specialized certification center along with the appropriate software. For example, you can purchase an electronic signature from the operator Kontur. It is necessary to take into account that digital signatures can be different spheres actions.

What kind of reporting can be provided via the Internet?

It is possible to submit reports electronically to the regulatory authority provided that it has the technical capabilities for electronic document management.

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

• Obtain an identifier using the special service “Service for obtaining a subscriber identifier”;
• Install a special program “Legal Taxpayer” on your computer;
• Install a set of root certificates and public keys.

When submitting reports in this way, the user still remains obligated to obtain from one of the special operators a qualified electronic signature, which will be used to sign the reports when sent. Since the signature serves as a kind of identifier of the sender, delivery without it is impossible.

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

On the other hand, paid services offer the opportunity to submit reports in all areas at once - not only to the Federal Tax Service, but also to the Pension Fund of the Russian Federation, Social Insurance Fund, Statistics, etc. The service package also includes round-the-clock user support.

Attention! There is also legal way using paid services is completely free for some time - many of them provide free test period, during which all service features are available.

For example, in the Kontur-Extern system it is 3 months. But this opportunity is available only once; you won’t be able to take free months a second time.

Electronic submission of reports to the tax office is a reliable and safe procedure that greatly simplifies business relations. You can submit a report electronically to the regulatory authority using a computer with installed software.

Persons required to submit reports to the Federal Tax Service in electronic form

In Russia, since 2014, there has been a requirement for all taxpayers to prepare and submit electronic VAT returns. IN electronic form You can not only submit tax and accounting reports to the regulatory authority, but also receive certificates on the status of settlements from budgets, reconciliation reports and other documents.

In accordance with Russian legislation, reporting in electronic form must be submitted to the Federal Tax Service by:

• all taxpayers - organizations and individual entrepreneurs, including those who are tax agents;
• organizations whose average number of employees for the previous calendar year is more than 100 people;
• newly created or reorganized companies with more than 100 employees;
• the largest taxpayers, regardless of the number of employees;
• organizations with more than 25 employees who submit annual and quarterly reports in forms 2-NDFL and 6-NDFL.

Submitting electronic reports to the Federal Tax Service through Infotex Internet Trust

The Infotex Internet Trust company provides services for submitting electronic reports to the tax authorities. We use the product own development- ViPNet EDF Report program.

Electronic reports, documents and requests submitted to the Federal Tax Service are signed electronic signature and encrypted. This allows you to give documents legal force and ensure that the information contained in the report has not been changed.

Prices for submitting reports to the Federal Tax Service

When connecting to the electronic reporting service, you pay for the rights to use the ViPNet EDF Report software under a license for 1 year. The price of the service may vary depending on the region and taxation system of the subscriber.

Stages of submitting reports electronically to the Federal Tax Service

Generating an electronic document and checking it for errors.

Protect and encrypt document data using an electronic signature.

Sending the document to the Federal Tax Service through the Infotex Internet Trust company, which performs the functions of an electronic operator.

Receive notification of the receipt of a report to the tax service.

Each business entity is required to report on its activities to certain regulatory authorities - the tax service, Rosstat, social funds and others. A very convenient way to do this is to submit reports electronically. The rules establish who can use it at will, and who must submit data electronically without fail.

The law establishes cases in which the entity must submit reports electronically:

• If you need to report to the Federal Tax Service on VAT, for this tax the standards provide only for electronic submission of the report;
• For companies and entrepreneurs if they employ more than 100 people. They are required to submit any reports to the tax authority only electronically. This rule applies to both newly organized companies and individual entrepreneurs that have hired more than 100 people, and to existing business entities if they have reached this mark during the year.
• If an entity employs 25 or more people, then it must send reports to the Pension Fund and the Social Insurance Fund only in electronic format;
• If an entity employs more than 25 people, then it is obliged to send calculations of insurance premiums and the final 2-NDFL report only electronically.
• If the organization is recognized as the largest taxpayer.

Attention: If a business entity submits reports in a manner other than that prescribed by law, then it may be held liable for various types of liability. In particular, a report submitted in an incorrect manner will not be considered accepted, which may result in a fine and penalties.

What kind of reporting can be provided via the Internet?

You can send electronic reports to one of the regulatory authorities if it has the technical ability to exchange documents electronically.

Currently, you can send reports electronically to the following authorities:

• Tax authority;
• Pension Fund;
• Social Insurance Fund;
• Territorial divisions of Rosstat;
• Bodies that control the sphere of circulation of alcoholic products;
• Rosprirodnadzor body;
• Service that regulates tariffs;
• Service for control of financial markets.

Electronic reporting operators: comparison table

At the moment, there are more than 120 EDI operators operating in the country. Moreover, among them we can highlight the Big Four companies - these are the four operators that currently control 85% of the entire market for submitting reports via the Internet.

These include SKB Kontur, Tensor, Taxcom and Kaluga-Astral. It should be noted that "Takskom" in Lately is being forced out of the market by Kaluga Astral because it offers a delivery module via 1C, but is less convenient than that of Kaluga.

Some independent cloud operators that offer electronic reporting to tax and other authorities are in fact supported by one of the Big Four companies.

All proposed solutions can be divided into two general groups:

• Submitting reports through the program - it must be installed on a computer or flash drive. Work will only be possible from the computer on which it is installed.
• Submission of reports via a cloud service - you can work through any computer with Internet access via a browser. However, some solutions require the installation of additional solutions (for example, the CryptoPro encryption program).

Attention: however, for each of these methods, reports can be compiled directly in the service itself, or you can upload a file generated in a third-party program (for example, directly in 1C) to it.

Typically, each operator offers its services in the form of a package.

In addition to directly transmitting reports, it may include:

• Release ;
• Training services for working with the system;
• Consulting services of various types;
• Access to the database of legislative acts;
• Backing up the database of sent reports.

What do you need to submit your reports online?

To be able to send reports to regulatory authorities electronically, you need the following:

• Sign with some regulatory authorities that are recipients of these reports a special agreement on the use of electronic document management.
• Purchase a qualified digital signature – It is necessary to sign all documents that will be sent electronically. Using an electronic digital signature, the taxpayer is identified. If you do not purchase it, then you will not be able to submit a single report to the regulatory authority. It is possible to submit reports without digital signature. To do this, you need to enter into an agreement with a special operator who can sign the taxpayer’s documents by proxy and send it with his digital signature by proxy. It is important to take into account the scope of the digital signature.
• Buy special software- Currently, you can purchase a special program in which you can generate reports and send them through it, or use services on the Internet (FTS website). When choosing a program, you need to decide on the volume of reporting submitted and the tax system applied. Many programs are divided into: for simplified taxation system and for OSNO.

Is it possible to submit a report through your personal tax account?

The Federal Tax Service provides access to electronic reporting via Personal Area on the Federal Tax Service website. An enterprise or entrepreneur needs to register on the site to receive it.

The registration process is free. At the same time, the capabilities of this system allow you to send and receive documents, make reconciliations, and register online cash registers.

However, it is not possible to prepare and submit reports through your personal account.

Attention: The Federal Tax Service has another service on its website that allows you to send electronic reports. But to use it you need a qualified digital signature.

Internet reporting software

Access to electronic reporting can be provided through a cloud service or by using a specialized program. If the latter option is used, then this software product must be installed on the computer from which you plan to send reports.

In this regard, sending reports is tied to a specific computer and sending declarations from other machines becomes possible if these programs are present on the corresponding computers.

Another disadvantage of this method is the need to install a program update on your computer every time it comes out. When changing declaration forms, you must first update the program so that all reports are in the current form.

If your computer is used for several years, its performance decreases, so the update process may take a long time. Also, do not forget that if the computer fails and the hard drive burns out, the data on it may be lost forever.

Attention: Operators currently offer the following software products for sending electronic reporting – SLSI++, 1C-Reporting, Astral-Report.

Electronic submission of reports to the tax office for free - is it possible?

In 2011, the Federal Tax Service opened a service on its website https://www.nalog.ru/rn77/service/pred_elv/, through which reports can be submitted via the Internet. This service makes it possible to send reports to a wide circle subjects.

However, it is important to consider that to use this method you will need the following:

• Register an identifier using the “Subscriber ID Obtaining Service” service.
• Install the “Legal Taxpayer” software package on your computer.
• Install public key certificates and root certificates.

Attention: Business entities should also obtain an electronic signature. At the same time, the electronic digital signature must be qualified so that it can be used to sign reports to the tax authority. It allows you to identify the taxpayer who prepared and sent the declaration to the regulatory authority.

As seen, this method sending electronic reports is not entirely free. The entity does not need to purchase a specialized software product and periodically renew its license. But the obligation to re-issue the digital signature for him to submit reports electronically remains permanent.

In addition, it should be taken into account that software products allow you to submit reports not only to tax authorities, but also to other recipients of mandatory forms - statistics, Pension Fund of Russia, Social Insurance Fund, Rosprirodnadzor, Rosalkogol, etc. Many operators also offer round-the-clock support and customer consulting .

Many operators provide the opportunity to gain temporary access to paid services in order to get acquainted with their functionality, advantages, etc. This access is provided for a certain period.

Important: in the Kontur-Extern system the free subscription is three months. Such change is provided to the organization only once. There will be no second free access.

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 the tax return and the tax calculation of the 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 serving as the basis for calculating 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, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of the advance payment payable and about other data that serves as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).

Calculation of personal income tax amounts calculated and withheld by the tax agent (Form 6-NDFL)

This is a document containing information summarized by the tax agent in general on all individuals who received income from tax agent (separate division tax agent), about the amounts of income accrued and paid to him, tax deductions provided, about the calculated and withheld amounts of tax, as well as other data serving as the basis for calculating tax.

Financial statements

This is information about property and financial situation organization and its final results economic activity in a certain period.

The reporting is submitted to the tax authority at the place of registration of the taxpayer (fee 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 accounting reports:

• On paper;
• In electronic form.

Paper presentation

The tax return (calculation) can be submitted in the prescribed form on paper.

You can submit reports to the Federal Tax Service in person or through an authorized representative.
A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).
The date of submission of tax returns and financial statements by a legal or authorized representative of an organization is considered to be the date of their actual submission to the tax authority on paper.

In accordance with the requirements, the maximum waiting time in line should not exceed 15 minutes! If your queue time exceeds 15 minutes, please let us know.

• if the average number of employees for the previous calendar year exceeds 100 people;
• if an organization with more than 100 employees has been created (including reorganized);
• if such an obligation is provided for in relation to a specific tax. From 01/01/2014, this rule will apply to value added tax.

Information about average number employees for the previous calendar year are presented by the organization ( individual entrepreneur, which attracted specified period employees) to the tax authority no later than January 20 of the current year, and in the case of 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 Telecom and Mass Communications 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 an electronic signature verification key, issued in accordance with the requirements of Order of the Federal Tax Service of Russia dated 04/08/2013 No. ММВ-7-4/142@ “On approval of the Procedure for using qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.

When reporting under 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 dated April 6, 2011 No. 63-FZ “On Electronic Signatures” (Article 5 of the Law).

A document in electronic form, 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 electronic digital signature during the validity period of the verification key certificate issued in accordance with the Federal Law of January 10, 2002 No. 1-FZ “On electronic digital signature”, but no later than December 31, 2013, is equivalent to an electronic document that is signed with an enhanced qualified electronic signature.

We purchase software

compatible with the software installed in your tax office, and install it on a computer with Internet access. The necessary software may be provided by your telecom operator.

When transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its dispatch.

How long will it take to submit tax reports to the Federal Tax Service?

When submitting a tax return (calculation) in person, 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.

A tax return can be submitted to the Federal Tax Service either personally or through an authorized representative. Required condition in this case, the representative of the taxpayer has a notarized power of attorney. That is, only with a notarized power of attorney can a spouse represent the spouse’s interests in relations with the tax authorities and, in particular, submit a tax return for her.