Balance report of a non-profit organization. Balance of a non-profit organization. Features of accounting and the formation of accounting reporting

As you know, procedures were simplified for non-commercial organizations. state registration, providing reporting and monitoring their activities (federal law of July 17, 2009 No. 170-FZ "On Amendments to the Federal Law" On Non-Profit Organizations "). Based on the fact that a non-profit organization as an owner target capital obligated no later than six months after the end of the reporting year, prepare and approve the annual report on the formation of target capital and on the use, distribution of income from the target capital, consider conditioned by the specificity of the reporting form activities. We also note that if such a non-commercial organization has formed several target capital, the specified annual report is prepared for each formed target capital.

In general, the reporting of non-commercial organizations can be divided into the following groups:

financial statements;
tax reporting;
reporting to state extrabudgetary funds;
statistical reporting;
special reports.

Reporting on accountability non-profit organization It depends on both its organizational and legal form and on the peculiarities of taxation (in particular, from the tax regime used).

Financial statements

In accordance with Art. 13 of the Federal Law of 21.11.1996 No. 129-FZ (ed. Of 11/23/2009) "On Accounting" (hereinafter referred to as Federal Law No. 129-FZ) All organizations are obliged to account for accounting reporting, which includes the following forms:

accounting balance (form number 1);
profit and Loss Statement (Form No. 2);
report on Changes (Form No. 3);
report on cash flow (form No. 4);
appendix K. accounting balance (form number 5);
explanatory note;
audit conclusion confirming the accuracy accounting reporting organizations if it is subject to in accordance with federal laws mandatory audit.

It should be noted that for public organizations (associations) and their structural units that do not carry out entrepreneurial activities and not having other revolutions on the sale of goods (works, services), a simplified composition of annual accounting reporting has been established. These organizations represent accounting statements only once a year at the outcome of the reporting year as part of the balance sheet, the report on profit and loss, as well as the report on target use Received funds.

In addition, it is necessary to pay attention to the fact that in accordance with the order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n (ed. From September 18, 2006) "On Forms of Accounting", non-commercial organizations may not be submitted forms No. 3-5 of accounting reporting in the case of lack of relevant data.

Accounting in abbreviated composition (Form No. 1 and No. 2) is also submitted to the authorities of state statistics.

Since 2003, due to the introduction of UPN, many non-profit organizations have moved to the specified special tax regime. Such organizations in accordance with paragraph 3 of Art. 4 of the Federal Law No. 129-FZ are exempt from the obligation of reference accountingSo, the compilation of accounting reporting. But at the same time, the obligation to maintain these organizations to account for income and expenses in the manner prescribed by ch. 26.2 NK RF. Revenues and expenses are taken into account in the book of income and expenses approved by the Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

Tax reporting

The obligation to compile and submit cases in the laws provided by law in the form of tax declarations (calculations) is established by Art. 23 NK RF. The composition of the tax reporting of non-commercial organizations directly depends on the applied taxation mode: a general or special tax regime. With general tax regime, the composition of tax reporting includes compulsory:

tax Declaration on VAT (paragraph 5 of Art. 174 of the Tax Code of the Russian Federation);
tax return tax declaration (paragraph 1 of Art. 289 of the Tax Code of the Russian Federation).

It should be borne in mind that the form of the VAT declaration has changed. New form VAT declarations are approved by the Order of the Ministry of Finance of Russia of October 15, 2009. This form of declaration is applied already from reporting for the IV quarter of 2009.

In relation to income tax, it is impossible not to note that in accordance with paragraph 2 of Art. 289 of the Tax Code of the Russian Federation, non-profit organizations that do not have duties on the payment of tax represent the tax declarations in a simplified form after the expiration of the tax period. It should also be taken into account that the income tax declaration is applied as a wording of the Order of the Ministry of Finance of Russia dated December 16, 2009 No. 135n.

A non-profit organization possessing movable and real estate, accounted for on the balance sheet as objects of fixed assets in the manner prescribed for accounting, is obliged to draw up tax reports on property tax in the form of tax declaration and tax payments for advance payments for property tax, which is enshrined in Art. 386 Tax Code of the Russian Federation. It should be paid to the fact that earlier the organization that did not have tax taxes on property tax, anyway, was obliged to represent the so-called "zero" tax reporting on property tax. However, now in connection with the adoption of the Federal Law of October 30, 2009 No. 242-FZ "On Amendments to Article 373 of Parts Tax Code Russian Federation»Organizations are exempt from the obligation to submit settlements and declarations on property tax organizations in the absence of a taxation object.

In case of a non-profit organization registered vehicle, then it is obliged to compile and submit to the tax return and tax calculations on advance payments transport tax (Art. 363.1 of the Tax Code of the Russian Federation).

If a non-profit organization has the right to ownership land plot or the right of permanent (perpetual) use by him, then in relation to it, the obligation to form a tax return and tax calculations on advance payments (Article 398 of the Russian Federation) is established.

Non-commercial organizations, as well as commercial, are recognized tax agents Ndfl in accordance with Art. 226 Tax Code. As the simplest example, it is possible to bring the relationship between the employer and the employee in terms of accrual and pay payments. The above circumstance entails the need to prepare and submit to the tax authority at the place of its accounting information about income individuals In accordance with paragraph 2 of Art. 230 NK RF.

As already noted above, from the moment of the introduction of a special tax regime in the form of UPN, a rather large number of non-profit organizations took advantage of the right to go to the specified tax regime.

In accordance with paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, the use of USN provides for the release of organizations from the payment of income tax (except for the tax paid from the income tax rates provided for by paragraphs. 3, 4 Article 284 of the Tax Code), property tax, VAT (with the exception of VAT, to be paid when importing goods into the customs territory of the Russian Federation, as well as VAT paid in the implementation of operations under a simple partnership agreement, a trust management agreement or a concession agreement in the territory of the Russian Federation).

The use of USN obliges non-profit organizations to compile and submit to the tax authorities a tax declaration on the tax paid in connection with the use of USN, in the manner prescribed by Art. 346.23 of the Tax Code of the Russian Federation. The form of the declaration is approved by the Order of the Ministry of Finance of Russia of June 22, 2009 No. 58n.

Reporting to state extrabudgetary funds

This reporting group should be given special attention In connection with the changes in legislation that have entered into force from the beginning of the current year. Cancel from 01/01/2010 by federal laws of 07/24/2009 No. 212-FZ (ed. Dated December 27, 2009) "On insurance contributions to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Fund compulsory medical insurance and territorial funds of compulsory health insurance "(hereinafter referred to as Federal Law No. 212-FZ) and No. 213-FZ (Ed. dated December 25, 2009)" On Amendments to Selected legislative acts Of the Russian Federation and recognition by the invisible legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Mandatory Medical Insurance Funds" »Esn and the introduction of the obligations of accrual and payment of insurance premiums for compulsory pension insurance, compulsory social insurance and compulsory health insurance Made certain innovations, including in order to form and reporting reporting.

The usual declaration of the ESN is canceled for many, and the administration of the above insurance premiums is transferred from the tax authorities Pension Fund Russia (FFR), as well as the Social Insurance Fund (FSS of Russia). In connection with the change in the procedure for administering contributions, the insured in accordance with paragraph 9 of Art. 15 of the Federal Law No. 212-FZ should submit calculations quarterly at its placement:

1) to the 1st day of the second calendar month following the reporting period, to the territorial body of the FIU - the calculation on accrued and paid insurance premiums for compulsory pension insurance in the FIU and for compulsory medical insurance in the funds of compulsory medical insurance (OMS);

2) until the 15th day of the calendar month following the reporting period, to the territorial body of the FSS of Russia - the calculation on the accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with the motherhood in the FSS of Russia, as well as expenses on The payment of compulsory insurance coverage made on the payment of these insurance premiums in the FSS of Russia.

It should be paid to the fact that the flow of calculations into the tax authority at the place of accounting of the taxpayer-insurer is not provided.

The calculation on the accrued and paid insurance premiums for compulsory pension insurance in the FIU and the compulsory medical insurance in the funds of compulsory medical insurance is presented in the form of RSV-1 of the FIU, approved by the Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 894n.

Reporting in the FSS of Russia somewhat varied, which was the result of the above changes in legislation. Calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and professional diseasesAlso, according to expenses for the payment of insurance claims for the first quarter of 2010, it should be submitted under form-4 of the FSS of the Russian Federation, approved by the Order of the Ministry of Health and Social Development of Russia from 06.11.2009 No. 871n.

In addition to this organization, it is also obliged to form reporting associated with the delivery of information on personalized accounting. This duty is established by the Federal Law of 01.04.1996 No. 27-FZ (ed. Dated December 27, 2009) "On the individual (personalized) accounting in the system of compulsory pension insurance".

In connection with the adoption of Federal Law No. 212-ФЗ, the procedure for submitting information on personalized accounting in the FIU has changed. So, in 2010 they need to be handed over to the first half of the year (until 08/01/2010 and 02/01/2011), and since 2011 - four times a year, quarterly (until May 1, August 1, 1 November and February 1).

Statistical reporting

In addition to the presentation of the balance sheet and the profit and loss statement, a non-commercial organization for state statistics authorities are informed on specialized forms of statistical observation.

Speaking about the features of reporting non-profit organizations, it should be noted that therefore a special form of statistical observation was established among others - Form No. 1-NKO "Information about the activities of a non-profit organization". This form is new. The form approved by order Rosstat from 02.10.2009 No. 213, is one-time and operates for the report in 2010. Also in relation to non-profit organizations, form No. 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations" approved by order Rosstat dated August 14, 2008 No. 189 (ed. From 10.07.2009, with change of 18.11.2009).

State statistical authorities can request other information on established forms.

Special reports

When forming a set of reporting regarding non-commercial organizations, the Federal Law No. 7-FZ No. 7-FZ should be taken into account (Ed. Dated 05.04.2010) "On non-profit organizations" (hereinafter referred to as Federal Law No. 7-FZ).

According to paragraph 3 of Art. 32 of the Federal Law No. 7-FZ, non-profit organizations are obliged to submit documents to the authorized body containing a report on their activities, the personal composition of the governing bodies, as well as documents on the expenditure of funds and the use of other property, including those obtained from international and foreign organizations . foreign citizens and stateless persons.

Now the above information is submitted to the federal executive body authorized to make decisions on the state registration of non-profit organizations, or its territorial body, whose competence includes a decision on the state registration of this organization, in the form number ON0001 "Report on the activities of a non-profit organization and information about The personal composition of its governing bodies, "approved by the Decree of the Government of the Russian Federation of April 15, 2006 No. 212 (Ed. dated 08.12.2008). Information is submitted annually no later than April 15 of the year following the reporting.

However, the above requirement applies not to all non-commercial organizations. So, according to paragraph 3.1 of Art. 32 of the Federal Law No. 7-FZ non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or a person without citizenship, as well as those who have not had property and funds from international or cash during the year foreign organizations, foreign citizens, stateless persons, if the receipt of property and cash of such non-profit organizations during the year amounted to up to 3 million rubles, are submitted to the authorized body or its territorial authority a statement confirming their compliance with this item, and information in arbitrary form On the continuation of their activities in terms, which are determined by the authorized body.

From 01/01/2010 entered into force in paragraph 3.2 of Art. 32 of the Federal Law No. 7-FZ, in accordance with which non-profit organizations are obliged to post on the Internet or the media every year in the amount of information that are submitted to the Ministry of Justice of Russia or its territorial body, and non-commercial organizations that are performed The conditions listed in paragraph 3.1 of Art. 32 of the Federal Law No. 7-FZ, the report on the continuation of its activities. The procedure and timing of the placement of these reports and reports determines the authorized federal executive body.

It should be noted that at present there is a sufficiently large number of forms of non-profit organizations, and the current legislation requires the presentation of one or another reporting.

So, public associations in accordance with Art. 29 of the Federal Law of 05/19/1995 No. 82-ФЗ (ed. Dated July 23, 2008) "On public associations" are obliged to annually publish a report on the use of their property or to ensure the availability of familiarization with the specified report.

In addition, public associations are obliged to annually inform the authority, who has decided on the state registration of public association, to continue its activities, indicating the actual location of the permanent governing body, its name and data on the heads of public association in the amount of information included in the Unified State Register legal entities. A similar duty is also enshrined for such a form of a non-profit organization as a religious organization (Art. 8 of the Federal Law of September 26, 1997 No. 125-FZ (ed. Dated July 23, 2008) "On freedom of conscience and religious associations").

Charitable organizations, as well as non-profit organizations, in accordance with Art. 19 of the Federal Law of August 11, 1995 No. 135-FZ (ed. From 12/30/2008) "On charitable activities and charitable organizations" is also obliged to submit annually to the authority that has decided on its state registration, a report on its activities containing information:

on financial and economic activities confirming compliance with the requirements of this Federal Law on the use of property and spending funds of a charitable organization;
personal composition of the highest management body of a charitable organization;
the composition and content of charitable programs of the charitable organization (list and description of these programs);
content and results of a charitable organization;
violations of the requirements of the above-mentioned eradic law identified as a result of inspections conducted by tax authorities and measures taken to eliminate them.

Non-profit funds in accordance with Art. 118 of the Civil Code of the Russian Federation and paragraph 2 of Art. 7 of the Federal Law No. 7-FZ is obliged to annually publish reports on the use of their property.

M. V. Panov,
Certified Auditor of the Ministry of Finance of Russia, Member of the NP "Moscow Audit Classroom", a leading expert of the audit-consulting company Ruskonsalting Group

In what form of complete or simplified can be supplied by NKO accounting reporting in 2016?

Today we will analyze in what form of a complete or simplified can be served booze. NKO reporting in 2016 and what annual forms Must give these structures to the tax.

Mostly, commercial from non-commercial companies are distinguished by the fundamental goals of the activity, so, for the first, this is the extraction of profits in the highest possible amounts, for the second earnings does not play the dominant role, which is said in Article 50 of the Civil Code of the Russian Federation, it should be based on it. NKO. In addition, a federal law of 12.01.1996 No. 7-FZ "On Non-Profit Organizations" was developed specifically for such structures.

What boil Reporting surrender NKO for 2016?

Like any other, non-profit structures are handed over to the results of the reporting year. Reporting, guided by this issue of the provisions of the Federal Law of 12/06/2011 No. 402-FZ "On Accounting", the provisions developed by the Ministry of Finance of the Russian Federation and approved by the Order of the Office of July 29, 1998 No. 34N, accounting positions - PBU 4/99. In addition, it will be useful to explore the explanatory materials proposed by the Ministry of Finance of PZ-1/2015 "On the peculiarities of the formation of accounting reporting of non-commercial organizations" and the main order of the forms of Buck. Reporting for organizations of all species of the same department 02.07.2010 No. 66n.

So, non-commercial structures, guided by paragraph 4 of Article 6 of Law No. 402-FZ, can take boo. Reporting in a simplified format.

For them, reporting includes:

accounting balance in the form of OKUD 0710001 (find out: how to fill the balance in Buxoft online);
reporting O. financial results - OXDE form 0710002;
reporting on the use of target funds - the form of OKUD 0710006 (read: on the form of NGOs and the order of working with the form for accounting for target revenues).

NGOs may well represent their tax annual reporting and in full format, this is done at the discretion of the leadership of the organization itself and is necessarily fixed in accounting policies.

If the law for the non-profit structure is not imputed the obligation to represent the reporting on the movement of cash in the form of OKUD 0710004, then it is not necessary to take it. In addition, it is not necessary to disclose information about the change in capital in its reporting, which is the provisions of PBU 4/99.

In addition to annual boo The NGO reporting has many other obligations, so, to account for utility charges, Buxoft has developed a simple and convenient program for calculating utility payments.

NAO, by the way, may be entrepreneurial activities, this is not prohibited by law, but without making it, to take simplified booze. The accountability can also be included, it will also be a balance sheet, a report on finance and a report on the use of targets.

NGOs are allowed to develop its own form of explanations to the supplied balance sheet and the report on finance, while it is necessary to be based on Appendix 3 to order No. 66n. And the provisions approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34N, allow NPO to independently determine which indicators will be reflected in the Brokes represented. reporting.

And yet, accounting reports are served all NPOs, regardless of the taxation system chosen by them.

Nuclear Balance NGO

In one of the past materials, we noted that commercial companies can not be zero balance, because at least it should reflect the data on the authorized capital, which is obligatory for these structures. NPO does not need to form and pay authorized capitalwhich is provided for by the current legislation.

Therefore, even in the absence of any activity and the movement of financial resources, it will be necessary to file tax authorities and the NGO zero balance body.

Accounting reporting of non-commercial organizations in 2019 is in full or simplified form? What are the reporting forms to take a non-profit organization? What changes have undergone accounting forms in 2019? You will find answers to these and other questions in our article.

What is non-profit organizations

The main difference between a non-profit organization from the commercial consists in its fundamental goal. The purpose of the commercial company is to extract the highest possible amount of profit.

Non-commercial organizations do not pursue such a goal as profits. This is reflected in Art. 50 Civil Code. In their activities, they must first be guided by the Civil Code of the Russian Federation and the Law on Non-Profit Organizations from 01/12/1996 No. 7-FZ.

As in commercial structuresThe activities of a non-profit organization are enshrined in its constituent documentation. Activities that such an organization must comply with the goal of its creation and operation. Non-commercial organizations are based for the state of its functions in social sphere, education, medicine, culture. They also lead religious, charitable and other activities. Non-commercial organizations can be created in the form of associations of citizens and legal entities to solve common tasks.

Non-profit organizations can also be engaged in entrepreneurial activities that brings income. For instance, educational institutions can provide additional paid services. But such activities should not contradict main Goal organization functioning. It should also be spelled out in constituent documents, for example in the Charter. Accounting for revenues obtained from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its maintenance by certain types of non-commercial organizations.

Financial support of non-commercial structures is possible in the form:

revenues from founders or participants;
charitable contributions / voluntary donations;
income from business activities;
revenues from the property of the organization, for example, from the delivery of premises for rent;
other revenues permitted at the legislative level.

About what distinguishes accounts in a non-profit organization, read in the material "Features and tasks of accounting in NGO" .

Forms of non-profit organizations

In the Civil Code of the Russian Federation, several organizational and legal forms of enterprises are specified, which are created on a non-commercial basis:

Consumer cooperatives (unions, society).
It is believed that such enterprises are formed only with a commercial purpose. However, in the non-profit sphere, they can be organized in order to combine individuals and legal entities to meet the needs of their participants and solve common problems. For example, housing cooperatives, credit societies of citizens, horticultural and country unions, agricultural unions, etc.
Financing of such organizations is carried out at the expense of participants by making shares.
Funds.
They exist at the expense of voluntary contributions of citizens and legal entities. Funds pursue goals, useful for the whole society: educational, social, cultural. Of frequently, charitable organizations are operating in the form of funds.
Public and religious organizations.
These are voluntary alliances and associations of citizens with common interests and intangible (for example, spiritual) needs. Such associations can also function in the form of institution, social movement, the Fund. The founders can be both physical, legal entities and their associations.
Combining Legal Entities (Association, Unions).
Created to coordinate enterprises of the commercial sphere and protect them, as well as common interests. As a constituent documentation, a constituent agreement is signed by all participants in the association, and the Charter. Upon joining such a merge, the independence of each member is preserved.
Institutions.
These include organizations created by the founder (founders) for the implementation of educational, social, cultural and managerial functions. At the same time, institutions can be both full financing by the founders and partial. For the conduct of activities, institutions can attract charitable contributions of legal entities and individuals.

What accounting reporting is surrendered non-commercial organizations

In drawing up the financial statements of non-commercial organizations in 2018-2019, it is necessary to be guided by:

Regulations on accounting and accounting reporting in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N;
accounting accounts and instructions for its use;
order of the Ministry of Finance of Russia "On the forms of Accounting Reporting Organizations" of 02.07.2010 No. 66n and others.

It is also useful to familiarize themselves with the latest information of the Ministry of Finance of Russia "On the peculiarities of the formation of accounting reporting of non-profit organizations" (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-ФЗ Non-profit organizations can donate reporting on simplified form of CBD 0710096, which includes:

balance (OKD 0710001);

On our site you will learn how to fill it correctly, using the article "Procedure for drawing up balance sheet (example)" .

Download an accounting blank on our website in the article "Filling out a form of 1 accounting balance (sample)" .

financial Results Report (OKD 0710002);

Check out the rules for filling on our website in the article. "Filling out a form of 2 accounting balance (sample)" .

report on targeted use of funds (OKD 0710006).

Learn how to fill out a report on our website from the article "Filling out form 3, 4 and 6 accounting balance" .

IMPORTANT! On 01.06.2019, updated forms of simplified reporting are operating, approved by the order of the Ministry of Finance of 04/19/2019 No. 61n. According to these amendments, all indicators should be made in thousands of rubles, because Unit of measurement "million rubles" and the code "385" is excluded. In addition, OKVED 2 is valid instead of OKVED, and in the Cash target report, the OKUD code has been corrected from 0710006 to 071003.

Download updated forms of simplified accounting balance, report on financial results and a report on the targeted use of funds below.

The electronic format of the submission of simplified reporting is sent by a letter of FTS dated July 16, 2018 No. PA-4-6 / [Email Protected]

At the same time, such organizations can represent accounting statements and in full. The decision is made by the organization independently.

Report on cash flow (OKD 0710004) Non-commercial organizations may not pass if it is not imputed to them by law. For example, in accordance with paragraph 5 of Art. 12 of the Law "On Fund for the Reform Reform of Housing and Communal Services" of July 21, 2007 No. 185-ФЗ In the annual reporting of the Foundation for the Faculty Reform Fund, a report on cash flow, a report on the results of investing temporarily free fund funds, a report on the execution of the Fund budget. According to PBU 4/99, non-profit organizations are not required to disclose information about capital change in reporting (OKD 0710003).

Non-commercial organizations that do not lead entrepreneurial activities and non-realization revolutions can represent booze. Reporting in simplified form 1 time per year. It will also consist of a balance sheet, a report on financial results and a report on the targeted use of funds. Religious organizations that do not have obligations to pay taxes, accountability may not pass.

A non-profit organization can develop a tabular form of explanation to Bubalans and a report on financial results on its own. According to the Accounting Regulations, non-commercial structures can independently set the details of the indicators on the articles of accountability and determine their level of materiality.

About how the accounting policy is being formed by a non-profit organization, read in this material.

Accounting financial statements of socially oriented non-commercial organizations

For the first time, the mention of socially oriented non-commercial organizations appeared in the law "On Amendments to Certain Legislative Acts of the Russian Federation on the Support of Socially Oriented Non-Profit Organizations" from 05.04.2010 No. 40-FZ. These include:

public and religious organizations;
cossack society;
autonomous non-profit organizations;
socigenous and small peoples in the Russian Federation;
organizations whose activities are aimed at solving social problems, issues and assistance to citizens (for example, providing legal assistance to citizens, support to the population after natural disasters and disasters engaged in protection ambient, guard and restoration cultural objects, burial sites, etc.).

Socially oriented non-commercial organizations can take carelessness of simplified form.

RESULTS

The procedure for the accounting reporting of non-profit organizations in 2019 is somewhat different from the one that acts for enterprises of the commercial sphere. Non-profit organizations have the right to take accounting reporting on simplified form, as well as independently determine the details of its articles and the level of materiality. From 01.06.2019 you need to apply updated bills of accountability.

Any enterprise working in Russia should take reports to various government agencies.

Are no exception. However, such subjects provide for other membership documentation and special delivery times.

What is NKO?

The non-profit is called an organization whose purpose is not to receive profits, and income from activities are not distributed among the founders.

Such a business entity has all signs of a legal entity:

has an independent balance;
can open accounts in banks;
has the right to stamps with its name;
acts on the basis of the Charter;
created on an unlimited period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is the achievement of public goods. The most famous similar organizations are charitable.

Subjects of this kind can exercise commercial activityBut only if it is intended to achieve the company's goals and the distribution of the received income between the founders is not expected. Their activities are regulated by law No. 7-FZ.

Financial statements

Non-commercial organizations are required to conduct the corresponding accounting, draw up reports and submit them annually. The time before the onset of which it is necessary to pass ready-made forms, comes March 31, following the reporting.

According to the legislation, the account. The statements of NGOs include two types of documents, each of which should be decorated in accordance with the established form, taking into account the peculiarities of the subject's activities:

Balance sheet. The difference of this report from, consists in replacing the section "Capital and reserves" on "targeted financing". At the same time, the organization indicates information on the amounts of sources of formation of its assets. The specific content of the section depends on the legal form of the company.
NPO independently determines how detailed information will be reflected in the balance sheet. For example, if the enterprise has a sufficiently large number of stocks, then in the reporting it can be shown detailed the composition of the MPZ.. If their assortment is limited, then the entire amount is allowed to show one string.
Report on targeted use of funds. The following information is contained:
- the amount of funds used in the activities, including labor costs, charity, targeted events, the cost of ensuring the functioning of the enterprise;
- balance remains at the beginning of the year;
- the total amount of money received, including targeted, membership, introductory and voluntary contributions, also indicates income from entrepreneurial activities;
- balance at the end of the year.

You can also make an explanatory note. This document contains expressed in arbitrary form to decipher individual indicators.

Consider reporting allowed in paper or in electronic format.

Detailed information about the accounting data of enterprises you can learn from the following video:

Tax reporting

Non-commercial organizations are also reported to the state bodies of the IFNS. The list of documents depends on the chosen tax system.

General mode

If an enterprise does not use a special tax system, it should submit to the tax the following documents:

. It is recommended to donate in electronic form no later than the 25th day of the month, which follows the date of the end of the period.
. If a existing organization It has taxable property as part of assets, it should provide the calculation and transfer payments quarterly. Only enterprises that do not speak basic funds are exempt from filling out the shape and payment of tax. Declaration on advance payments is submitted to the relevant authorities within 30 days after the end of the reporting period. A document containing information about the final settlement is surrendered no later than March 30.
. The NPO recognizes the payer if entrepreneurial activities leads. The form is submitted for each reporting period no later than 28 days after its end. Report for taxable period Must give up until March 28, following the expired. If the organization has no entrepreneurial activity, it should provide a special specialist in the territorial inspection simplified declaration. The term of her delivery also comes on March 28.
. If the company's property has a land plot, it must provide this report until February 1, following the reporting.
. It is necessary if the organization has a vehicle. The term of delivery of the document is also February 1.

In addition to those listed, NGOs must provide some other papers in the inspection:

. Provided if the company is issued 100 and more employees. Rent until January 20.
. According to the law, any enterprise is obliged to report on the amount income taxRestored from employees if their number exceeds 25 people. To do this, you must submit to tax authorities Help for the established form up to April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they must provide the relevant reports to state bodies:

. It needs to be issued if an enterprise applies. The document is handed over quarterly until the 20th day of the month following the reporting period.
. Filled if the company is located on USN (). In this case, the form is issued and surreated until March 31, following the past period.

Responsibility for the information specified in the documents, these subjects bear the same as other enterprises.

Features of socially oriented NPOs

According to current legislation, socially oriented (CO) recognized non-commercial organizations whose work is aimed at solving public problems:

social protection;
help in overcoming natural disasters, disasters;
animal protection;
protection of buildings and structures that have cultural, historical importance;
provision of legal assistance for free or on a preferential basis;
environmental protection;
charity;
prevention of dangerous forms of human behavior;
activities in the field of health, education, culture, science, etc.

Most often they are created in the form of religious organizations, associations, public associationsAutonomous NGOs. Political parties, state corporations cannot be as such.

The reporting of such companies has a number of distinctive features. Instead of standard blanks that all enterprises pass, they fill special forms:

Accounting balance with NGOs.
Report on the target use of their funds.

Recent changes in 2019

The legislation introduced some new rules for compiling reports of non-profit enterprises. The difference of new rules from the old following:

section 3 of the balance was called "Target Financing" instead of "Capital and Reserves", it contains information about targets and funds;
significant information on reporting indicators can be disclosed in an explanatory note to the accounting balance;
small NGOs have the right to make simplified forms, including a report on the targeted use of funds.

According to change, socially oriented associations are no longer considered as separate category. Forms of their reporting no longer have significant differences.

NGO, or non-profit organizations - these are economic entities, the main purpose of which is the implementation of socially significant functions and programs. But receiving profit for this category of organizations is far from the first place. The concept and key features of the activity are fixed in Federal Law from 01/12/1996 No. 7-FZ (ed. from 29.07.2018).

However, despite its special status, as well as other economic entities, non-profit organizations are obliged to submit reports on the results of their activities. Moreover, such information will be submitted not only in the FTS, but also to its founders, in the territorial authorities of statistics, as well as in the Ministry of Justice. Please note that it is the NPO that is obliged to report to the Ministry of Justice of Russia. For example, for budgetary institutions Or commercial firms such commitments are not provided.

What reporting is NKO

Reporting of non-commercial organizations should be divided into separate groups:

Taxes are forms that are intended for FTS. Main goal: provision of information for reconstructing correctness, completeness and timeliness of calculation and payment tax payments. Simple words, These are declarations, advance payments, certificates and explanations that allow the tax authorities to check whether the company has calculated the tax and fully paid it to the budget, whether the legislation interpreted correctly, whether the legislation simply interpreted, whether the legislation simplifies, rightfully took advantage of the benefits, deductions and privileges.
Insurance is information that discloses information about the accrued and paid contributions in favor of insurance provision of working citizens. This category Information is personalized information. That is, the report discloses the amount of insurance premiums accrued in relation to each employee of the company.
Statistical is the statistical information that systematically requests territorial statistical authorities. This group Reports discloses almost all company performance indicators: production, labor resources, consumption, wage, working time and much more. The composition of the statistics is quite large, determined for each subject individually.
Financial or accounting reporting is the data that disclose information on the financial situation of the subject, the cost of assets and the volume of obligations taken, and also characterizes the actual results of the organization's activities. Analysis of these category reports allows you to make management decisions.

It is about financial statements and tell in the article.

Legal regulation of financiality

An accountant of a non-profit organization in the formation of accounting financial statements should be guided by the following regulatory acts:

Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34N.
Order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43N.
Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.
Order of the Ministry of Finance of the Russian Federation of 07/02/2010 No. 66n.

Applying the rules of the above legislation should be remembered by the features of non-commercial organizations established by Civil Code Russia.

First, NGOs are not created in order to extract profits, but to achieve socially significant indicators, but can conduct entrepreneurship if it is required to achieve the goals.

Secondly, non-profit enterprises do not have the right to distribute the received income (profit) between participants, founders, owners, and send it to achieve their goals.

Thirdly, on the basis of PBU 4/99, the accounting statements of the organization (non-commercial) should not contain information on the presence and changes in the statutory (share), reserve and other components of the organization's capital of the Organization.

Features of accounting and the formation of accounting reporting

Non-commercial institutions, like other organizations, are obliged to maintain accounting in the prescribed manner (Law No. 402-FZ). Economic operations reflecting the activities of the enterprise are reflected in primary documentation and registration logs. Formation financial reports Performed based on accounting data. Features of keeping accounting, annual accounting reporting, as well as methods of forming and detailing the accountability of NPOs should be reflected in accounting policies.

Maintain accounting without approved accounting policies is unacceptable. Similar words, without determining the main aspects and rules of reflection and accounting economic operationsIt is impossible to achieve completeness, reliability and timeliness of data reflection. And therefore, and the true financial accounting statements are not realistic.

Please note that accounting in NPOs, as in other categories russian organizations, carried out exclusively in rubles. Even if the operation was performed in foreign currency, it must be translated into rubles. IN this case It should be guided by the basic rules of recalculation. That is, the operation is translated into rubles at the rate set by the Central Bank of Russia at the date of operation. If it is impossible to determine the course or problematic, then you should apply new order Crossing the cross-course. However, it is impossible to reflect the operation in foreign currency. Consequently, the accountability cannot contain information and indicators calculated in foreign currencies.

Composition and structure of reporting forms

As we noted earlier, the annual financial statements for 2019 on the enterprise was determined in the order of the Ministry of Finance No. 66n. This regulatory act is fixed by six reporting forms that will have to fill out on the results of the calendar year. So, the composition of the NPO financiality includes:

Accounting balance is the basis of the foundations of financiality. Key document reflecting the value expression of assets, capital and obligations of the subject. The form is divided into two parts: passive and asset. In the active side of the balance, information on the cost of fixed assets, stocks, financial instrumentsAt the disposal of the company. The passive part of the balance characterizes the sources of the formation of assets, that is, the monetary expression of capital (authorized, additional, reserve), adopted obligations is indicated ( accounts payable, borrowed capital) etc. The key accounting rule is an asset and passive must be equal.
Report on financial results - the second largest form of financiality. Reflects the actual result of the company's activities. The structure of the document provides for filling in indicators not only for the reporting period (year), but also for the two preceding. This feature Allows you to carry out a comparative analysis of the company's activities by year.
Report on changes in capital reveals information about all the movements of capital that occurred in reporting period. Information is filled in context of economically significant indicators, on the basis of accounting data, for the full fiscal year.
Money traffic report details motion information financial assets Enterprises. The structure of the form provides for the possibility of carrying out comparative analysis indicators of the reporting period and previous years (two preceding calendar years).
Report on the targeted use of funds denounces information on the size of target earnings (subsidies, grants, subsidies and other means), as well as data on their use. Moreover, the use information is disclosed in the context of target directions. Filled for the reporting and preceding years.
An application to the accounting balance is an explanatory note, as well as a set of forms and tables that reveal certain indicators about activities, structure, property assets of the enterprise. Explanatory note - This is a text description of the indicators of reporting forms. Please note that if there are any discrepancies in accountability, these circumstances must be disclosed in the explanatory note as much as possible.

Current blanks in separate material. For each report form, a brief comment on completing, as well as current form: Accounting reporting Form 1 and 2, sample for them and other reports are available for download.

Simplified accounting reporting

NGOs, as well as other types of organizations defined in Law No. 402-FZ have the right to maintain accounting by simplified way. For "simplists" provides for the reduced composition of reports.

However, not every NGO can be attributed to lucky who have the right to provide simplified forms. Lawmakers approved special conditions for economic Subjectswhich can be considered "simplists". Check if your company refers to those. So, all three conditions must be completed:

The staff number of the organization should not exceed 100 people for the previous year. How to correctly calculate the number of numbers, indicated in the order of Rosstat dated December 30, 2014 No. 739.
The share of participation in the authorized capital does not exceed the established standards. For public sector organizations, this indicator cannot be more than 25% of the Code of NGOs, for foreign entities - no more than 49% of the Criminal Code.
Income from entrepreneurial activity - no more than 800 million. A similar limitation by volume is established for residual value Asset - can not exceed 800 million rubles.

If the NGO meets the above conditions, then the right to maintain a simplified accounting is. However, this provision will have to consolidate in accounting policies, and be sure. Otherwise, when checking controls, such as tax authorities, inspectors may claim all forms of accounting reporting. After all, the organization did not focus in addition that accounting is under simplified form.

So, CBD 0710096 consists of:

accounting balance;
financial results report;
report on targeted use of funds.

Please note that the report on the finisults is not required for NPOs, not leading entrepreneurial activities. For example, an organization operates at the expense of state subsidies, performs the assigned functions, but does not carry out entrepreneurial activities. Consequently, there are no indicators to fill in form No. 2.

It should also be borne in mind that the company independently determines the criteria for the importance of information to reporting. These criteria should also be consolidated in accounting policies to avoid disputes with regulatory authorities.

Features of filling simplified financial statements are enshrined in the order of the Ministry of Finance No. PZ-3/2015. We define key provisions:

Financial information can be submitted to reporting without detailing accounting items.
Simplified reporting provides for the disclosure of a smaller amount of information, in comparison with standard forms.
Information on the terminating activities can be completely excluded from the reporting.
Operations performed after the reporting date may also be submitted to the report if they are considered insignificant.

Reporting in the Ministry of Justice

As we noted earlier, the accounting statements should be sent to FTS and Rosstat, as well as to the Ministry of Justice. Unlike commercial firms and public sector institutions, NPOs are the only ones who must submit information to the Ministry of Justice.

Note that for reporting to the Ministry of Justice approved special unified formsother than tax reporting blanks. So, the forms are fixed in the order of the Ministry of Justice of Russia of August 16, 2018 No. 170.

Thus, the NPO is obliged to publish information on the continuation of their activities in a timely manner. And publications should be posted on the Internet in open access or in special means Mass media.

Please note that you can submit information to the Ministry of Justice in several ways:

mailing, be sure to make an inventory embedding with a list of all nested forms;
through. email, however, the reporting should be signed electronic digital signature;
having placed independently on the Internet, on sites, access to which is carried out directly through the site of the Ministry of Justice;
by providing information to publish in the media.

The reporting forms include:

Report on the activities of the non-profit organization and the personal composition of its governing bodies (form number ON0001).
Report on the objectives of spending a non-commercial organization of funds and the use of other property, including those obtained from foreign states, them government agencies, international and foreign organizations, foreign citizens, stateless persons or those who are authorized by them and (or) from Russian legal entities receiving cash and other property from the indicated sources (form number ON0002).

Submit information annually, until April 15, following the reporting. It is worth noting that, depending on the form and type of NGO, the legislators have provided additional reporting. All the forms are fixed in the order of the Ministry of Justice of Russia of August 16, 2018 No. 170.

Accounting deadlines

Reports O. financial activities NPO should be provided in the territorial office tax Inspection, statistical observation bodies and other government agencies on the official request.

And the head of or chief Accountant It is not entitled to refuse to get acquainted with the accounting reporting to third parties. Pass financial statements follows no later than 90 calendar days Since the end of the reporting period, that is, until March 31 of the next year. An exception is the reorganization of the enterprise. For example, NGOs are liquidated in September of this year, therefore, accounting reporting for the 3rd quarter 2019 (separation balance) is drawn up.

IN common order Submit information to the controlling authorities no later than 04/01/2019. Since March 31 - Sunday, and in case the day of delivery of the statement falls on a non-working day, then the deadline is transferred to the first working day.

Please note that the founders of the NGO are entitled to require the provision of accountability in the context of approved deadlines. For example, the owner has the right to request a ready-made report in January. Such situations in more than Characteristic for organizations, whose founders are the institutions of the public sector. State employees form reporting in a special order, therefore, and the deadlines for them are defined individually.

Note that in this case the founder should be in the prescribed manner to bring the requirement for the provision of accounting reporting. Moreover, notify the responsible persons will be under the signature. Otherwise require a report earlier established period unacceptable.

Control and audit

Financial Accounting Audit is independent score The completeness, correctness, accuracy and legality of accounting and reporting. Moreover, the audit of accounting reports is entitled to have the right only specialized audit organizations or private auditors that have been licensed.

The non-profit enterprise, as well as the establishment of the budget sector, does not apply to the organization whose accounting reporting is subject to compulsory audit. However, the founder (the owner, the Supervisory Board, the Supreme Control) of the NGO may decide on the need for audit check For expert assessment and receipt of a reliable conclusion about the quality of accounting of accounting in the organization.

In this case, the procedure for conducting an audit is developed and communicated and brought to concerned. The duration of the event, the directions of accounting, the list of documentation that will be controlled should be specifically defined.