Small businesses (LLC on the simplified taxation system, if the revenue for the previous year does not exceed 800 million rubles) conduct Accounting in a simplified form. But this is a voluntary matter - you can keep records in general order if it is more convenient for the company's accountant.
List of documents for simplified reporting of LLC on the USN at the end of the year
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Document |
Deadline |
Where to take |
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Book of expenses and income (KUDiR) |
approved By order of the Ministry of Finance N 135n |
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Balance sheet |
Form1 (approved by Order of the Ministry of Finance N 66n) |
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Profit and loss statement - income statement |
Form 2 (approved by Order of the Ministry of Finance N 66n) |
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Employee count report |
Form approved By order of the Federal Tax Service No. MM-3-25 / [email protected] |
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Declaration |
New form approved By order of the Federal Tax Service dated 26.02.16 N ММВ-7-3 / [email protected] |
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Explanatory note to the annual report |
Free form (provided voluntarily if necessary) |
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Personal income statement faces |
Form 2-NDFL (approved by Order of the Federal Tax Service No. ММВ-7-11 / [email protected]) |
In addition to the final reporting, LLC on the USN quarterly submit information to the FSS, PFR, MHIF.
In addition to annual reporting, simplified employees submit up to 15 types of reports per year:
Income limit for LLC on STS in 2016
It is possible to use the "simplification" only if the company's income does not exceed the limit specified in the law. The value of this threshold is influenced by the Deflator coefficient, which is set at the beginning of each year. In 2016, it is 1.329. You can calculate the income limit for LLC on the simplified tax system by multiplying the base amounts from articles 346.12 and 346.13 of the Tax Code of the Russian Federation by 1.329. Item 4, Art. 346.13 of the Tax Code of the Russian Federation states that the taxpayer will lose the right to use the simplified tax system if income for the tax period exceeds 60,000,000 rubles. Taking into account the indexation, when multiplied by the deflator coefficient, we get the amount: 60,000,000 * 1.329 = 79,740,000 rubles. In 2016, the income limit of an LLC already applying the simplified taxation system is 79,740,000 rubles. Having exceeded this threshold at the end of the year, the company will lose the right to "simplification". In paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation provides an income limit for those organizations that are going to switch to the simplified tax system from other regimes. This will be done only by companies whose revenue for 9 months of the year of filing the notification will not exceed 45,000,000 rubles. Multiplying by the deflator coefficient, we get the amount: 45,000,000 * 1.329 = 59,805,000 rubles. Organizations that switch to the simplified tax system in 2017 must not earn more than 59,805,000 rubles in 9 months of 2016. Only taking into account the above limits, the LLC has the right to use the "simplified" code in 2016 and 2017. The loss of the right to use, if the revenue exceeds the permissible limit, must be reported to the tax office on your own no later than 15 days after the end of the quarter in which this happened.The law does not exempt single tax payers from submitting additional reports to the Pension Fund or FSS.
On this basis, you need to figure out what are the deadlines for submitting reports on the simplified taxation system and what is accounting financial statements.
Basic moments
Organizations that have chosen the simplified tax system stop paying several additional taxes at once ().
One of the main indulgences is exemption from VAT, with the exception of cases when foreign products are imported into the customs territory of the country.
But, legal entities using the labor of hired workers must pay personal income tax, for the reason that they perform the function tax agents in relation to citizens.
If we talk about individual entrepreneurs, then they are exempt from payment of personal income tax, provided that the profit received relates exclusively to commercial activities.
The obligation to pay fixed insurance premiums remains with taxpayers on a general basis. The main regulation regulating this issue is.
Additional tax liabilities can be attributed:
- Water and land tax.
- Collection for advertising.
The calculation of the tax amount is made by the taxpayer based on the results of the previous calendar year.
The reporting period is determined in accordance with the prescriptions. The size of the existing tax rates for the simplified tax system is fixed.
The legislator has provided taxpayers with two ways of calculating the amount of tax:
To make specific calculations, you need to be guided. The advance payment is made quarterly, but not later than the 25th day of the corresponding month.
Tax reports are submitted within the timeframes established. The transition from one taxation system to another takes place in the manner prescribed by law.
The basis for the transfer is a written notice ().
To submit the indicated document, the taxpayer must contact the Federal Tax Service at the place of registration (location). The deadline for filing a notice is December 31st.
For newly created organizations, the legislator has established a 30-day period for the transition to the simplified tax system.
The countdown starts from the moment the subject is set economic activity on state registration. The notification form is approved accordingly.
In this case, the interested person must justify the possibility of using the simplified taxation system and indicate tax rate, according to which the payment of the single tax will be made.
The applicant is considered to have automatically switched to the simplified tax system if the fiscal authority did not have any comments. However, it is worth recalling that not all enterprises can use the simplified taxation system.
An exhaustive list of organizations that are prohibited by law from switching to the simplified tax system has been approved.
Additional restrictions include the following:
Who is reporting?
Obligation to surrender tax reporting applies to all business entities
activities, including those who switched to the simplified tax system.
In other words, all organizations and individual entrepreneurs submit tax reports.
Possible forms of financial statements
Existing forms and composition annual reporting fixed.
The main requirements that the legislator puts forward to accounting. reporting:
- The displayed data must be valid.
- Reporting should include information about all parts of the organization.
- Financial indicators must be complete and clear.
- The information should be displayed consistently.
Legal grounds
The transition to the simplified tax system, the calculation and payment of a single tax, as well as the procedure for submitting reporting documents, are governed by the provisions of the Tax legislation.
The notification form for the transition to the simplified tax system was approved by the order of the Federal Tax Service. The form is developed.
Are accounting reports submitted under the simplified tax system in 2019?
Individual entrepreneurs are exempted from submitting financial statements. The main document that fixes the business transactions of the individual entrepreneur is the book of income and expenses ().
A similar legal position was expressed by the Ministry of Finance ().
As for the organizations, according to the clarifications tax service they are required to submit financial statements ().
Based on the results of the reporting periods
On a quarterly basis, taxpayers must submit reporting documentation to the Pension Fund and the FSS of the Russian Federation on the paid contributions.
There is also an obligation to submit quarterly reports. In addition, the taxpayer must file quarterly.
Based on the results of the tax period (year)
As already mentioned, at the end of a calendar year, single tax payers are required to submit a tax return. Organizations can provide a book of income and expenses at the same time as tax reporting.
If taxpayers have hired workers, then there is an obligation to submit a declaration (Article 346.11 of the Tax Code of the Russian Federation). Reports on the number of workers are submitted once a year.
If the taxpayer carried out transactions that are subject to VAT, then you must also submit the appropriate tax return. This also includes annual reporting on land tax.
In addition, do not forget about submitting reporting documents to Rosstat. Here the legislator obliged taxpayers to provide balance sheet and a statement of income and expenses.
The form of the relevant documents was approved.
If organizations have on their balance sheet vehicles, then they must annually file a declaration on transport tax... Reporting is submitted by February 1.
When to submit reports (deadlines)
Tax reports are submitted within the following deadlines:
As for the submission of zero reporting documentation, similar deadlines have been set for it.
In case of loss of the right to use STS taxpayer must report to the fiscal authority by the 25th day of the month, which follows the past tax period.
Other reports are submitted within the following terms:
Obligation to submit reports to Pension Fund arises from taxpayers who use the labor of hired workers.
If the SP did not join labor Relations with individuals, then he does not need to submit quarterly reports to the Pension Fund of the Russian Federation.
If the enterprise does not have employees in its staff, then it must submit only zero reporting documentation in the RSV-1 form. The issue is the same with feeding STS reporting for 1 quarter in the FSS.
As for reporting on the number of working personnel, it is submitted by taxpayers in accordance with p.
It should be stitched, numbered, and display only those operations that the organization is carrying out.
The procedure for filling out this document was approved by order of the Ministry of Finance dated 10.22.2012 N 135n. The 2-NDFL declaration is handed over in the presence of hired workers.
Table: zero reporting for legal entities on the simplified tax system
Table: zero reporting of individual entrepreneurs on the simplified tax system
Land tax reports must be submitted to entrepreneurs by February 1. Reporting documentation for water tax for rent quarterly no later than the 20th ().
Zero reporting
A zero tax return is submitted on a general basis. Payers of the single tax must submit reporting documents, regardless of whether they had income or not.
The document is drawn up on paper or in electronic format. In this case, the use of special programs is allowed.
Video: STS - why save documents of an individual entrepreneur or LLC
Reporting documents are submitted once a year. Ignoring the requirements for the timely submission of the declaration may become the basis for bringing the declarant to financial responsibility.
Submission of reports is carried out at the place of registration of the declarant. If the taxpayer had no income, then dashes are put in the corresponding fields.
However, if the single tax payer uses a 15% tax rate, then he can display in tax return expenses incurred, which will pass as a loss for the next year.
FAQ
- Should non-profit organizations report;
- How reporting is submitted by a separate subdivision;
- Features when using a 6% tax rate.
How to be a non-profit organization (NPO)
Public organizations not involved in commercial activities must submit the following reports:
- Balance sheet.
- Statement of financial results.
- Capital change statement.
- Statement on the movement of money.
- Report on intended use funds.
If an NGO leads entrepreneurial activity, then additionally you need to submit:
- Cash flow report.
- Explanations to the balance sheet.
As for tax reporting, it is submitted by this category of taxpayers on a general basis (see the subheading "When to submit reports ...").
Forms of statistical reporting documentation have been approved.
Reporting of a separate subdivision
The declaration is submitted at the location of the parent organization, even when the structural unit is located elsewhere. Whereas the 2-NDFL certificate is submitted at the location of the territorial unit.
If a separate branch does not have a current account, then the payment of contributions, and therefore the filing of reports, is carried out at the location of the legal entity.
Nuances of STS Income
The last thing you need to pay attention to is the obligation established for organizations to submit financial statements, which was already mentioned above (see the subheading "Are financial statements submitted ...").
Here the legislator divided the responsibility between enterprises and individual entrepreneurs, releasing entrepreneurs from such an obligation.
Finishing the review of legislation, it is necessary to highlight the main points related to the filing of reporting documents under the simplified tax system.
All single tax payers are required to submit tax reports.Whereas, only organizations should submit accounting reporting documentation.
As for the deadlines for the delivery of tax and accounting reports, this is discussed in more detail in the second part of the article.
Organizations will have to submit financial statements under the simplified tax system for 2018 no later than April 1, 2019. By the end of the reporting year 2018, the accountant needs to carry out a number of important activities: check accounting policy, the presence of primary. What else?
for accountants and chief accountants on OSNO and STS. All the requirements of the professional standard "Accountant" are taken into account.
Individual entrepreneurs are not required to keep accounting and submit financial statements, provided that they keep a book of income and expenses under the simplified tax system. The recommendations of this article are relevant for organizations on the STS.
Forms of financial statements under the simplified tax system
Small businesses that use the simplified tax system can include in the annual accounting (financial) statements a balance sheet and a statement of financial results, which are drawn up in a simplified form. These forms are given in Appendix 5 to the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n.
If explanations are needed to the balance sheet and the statement of financial results, then an appendix to these forms is drawn up. Please note that the explanation discloses only the most important information, without knowledge of which it is impossible to assess the financial position and financial results of the company. For example, information on deposits in authorized capital... Remember that accounting (financial) statements must be accurate.
Advanced training course for accountants on the USN "" - training program meets the requirements professional standard"Accountant". Lectures on salary, average earnings, primary care, fixed assets and other equally important topics.
What needs to be done before submitting the annual financial statements under the simplified tax system:
1. Check your accounting policies
Accounting policies must comply with the requirements of Article 8 Federal law dated 06.12.2011 No. 402-FZ and PBU 1/2008:
- accounting methods must comply with the methods approved in the accounting policy;
- if changes are required in the accounting policy, then this must be done before the beginning of 2019. For this, an order of the head is issued on the introduction of changes. According to clause 12 of PBU 1/2008, changes in the accounting policy are made from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change.
2. Check the accounting for errors
If errors in the simplified tax system are identified, then they must be corrected according to the rules of PBU 22/2010. If an amount is to be removed from accounting, the adjustment must be made with a reversal entry. If we are talking about additional accruals, then additional entries will have to be made in accounting.
3. Check the availability of primary accounting documents on the basis of which accounting records were drawn up
4. As of December 31, 2018, it will be necessary to reform the balance
The reformation should be carried out after all financial and business transactions have been reflected, the necessary taxes have been accrued and the financial results of December have been determined.
Do not wait an hour to check the availability of all the necessary "primary" or the timeliness of the reflection of transactions in accounting. Do this regularly.
Tax and administrative responsibility under the simplified tax system
Tax liability (Article 120 of the Tax Code of the Russian Federation):
- A fine of 10,000 rubles - for a gross violation by the organization of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period;
- A fine of 30,000 rubles - for the same acts if they were committed within more than one tax period.
The same deeds, if they caused an understatement tax base, entail the recovery of a fine in the amount of 20% of the amount of unpaid tax, but not less than 40,000 rubles.
A gross violation of the rules for accounting for income and expenses and objects of taxation is understood (Article 120 of the Tax Code of the Russian Federation):
- absence primary documents, or lack of invoices, or ledgers, or tax accounting,
- systematic (twice or more during a calendar year) untimely or incorrect reflection on accounting accounts, in tax accounting registers and in reporting business transactions, Money, material values, intangible assets and financial investments taxpayer.
Besides, officials may face a fine in the amount of 2,000 to 3,000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation):
- for gross violation of the rules of accounting and presentation of financial statements;
- for gross violation of the order and terms of storage of accounting documents.
Under gross violation of this case is understood:
- distortion of the amounts of accrued taxes and fees by at least 10%;
- distortion of any article (line) of the accounting form by at least 10%.
For the chief accountant of an enterprise on the USN, the professional retraining program " ". Preparation for compliance with the professional standard "Accountant" (code A, B).
Submitted by SP and legal entities applying a simplified taxation regime. Let's briefly consider the procedure and features of filling out and submitting reports on a simplified form, the timing and methods of submitting it to tax authorities.
In what cases do you need to submit reports on the simplified tax system
- When conducting business and generating income.
- In the absence of activity and (or) taxable base.
- Upon the closure of an individual entrepreneur or the liquidation of an LLC that used the simplified taxation system.
Types of reporting on the simplified taxation system
Depending on the data reflected in the reporting, one can distinguish:
- Declaration with accruals.
- Zero declaration.
The difference between these declarations is that zero reporting is submitted if the activity was not actually carried out and (or) the taxable base for the simplified tax system was absent. In all other cases, reports are submitted with accruals.
Depending on the type of the selected object, you can select:
- Declaration on the simplified taxation system 6%.
- Declaration on the simplified taxation system 15%.
Despite the fact that the declarations are filled out in one form, the type of object ("income" or "income minus expenses") affects which sheets are filled out.
IE and LLC on simplified taxation system 6%(income) fill Title page, Sections 1.1 and 2.1.1, as well as section 2.1.2 if they are payers of the trade fee.
IE and LLC on USN 15%(income minus expenses) fill out the Title Page, Sections 1.2 and 2.2, respectively.
Section 3 is completed at any facility (6% or 15%) if funds were received by the simplified person targeted funding, earmarked income and other funds named in clauses 1 and 2 of Art. 251 of the Tax Code of the Russian Federation.
2019 declaration form
In 2019, the reporting on the simplified tax system did not undergo changes and is still submitted in the form approved by the Order of the Federal Tax Service of Russia dated 02.26.2016 N ММВ-7-3 / [email protected].
- Using third-party services and programs.
Deadline for submitting reports on simplified taxation system
A simplified declaration is submitted once a year, based on the results of the tax period, which is a calendar year.
Since the beginning of 2014, all companies applying are required to keep accounting records and submit appropriate reports. Such an innovation not affected only individual entrepreneurs , they, as before, are exempt from this duty.
In connection with the changes, many organizations have a lot of questions related to the organization of accounting and the submission of forms. Accountants were immediately puzzled by the question: where to start and how to do everything correctly?
Accounting options for the simplified tax system
In connection with the adoption of the new law, accounting and delivery accounting statements became mandatory for all LLCs... Along with this law, simplified accounting models were established for small businesses, which for the most part use the special regime under consideration.
Companies that do not belong to small businesses, but work on the "simplified" system, carry out accounting for general rules without reducing the workflow. Also conduct a full-fledged booze. accounting is required by enterprises that have a risk of transition to the main mode (OSNO).
Maintaining a complete accounting it will be useful for companies that are not going to exceed the established norms for the simplified tax system, but due to the special cycle of financial and economic activities, they are obliged to constantly analyze the state of assets and working capital.
Annual accounting report
The list of annual accounting statements for the USN consists of two main registers:
- The balance sheet of the enterprise (form No. 1).
- Statement of financial results (form No. 2).
In addition, less popular forms can be submitted: a report on changes in capital (form No. 3), a mandatory auditor's report.
The reporting documentation, which is used in this special mode, has a more simplified form in comparison with the generally accepted forms. All data in it are indicated in a concise, generalized form. In the tabular part of documents, the number of filled lines has been significantly reduced.
Basic requirements for reporting on the simplified tax system
Registers that are submitted to the tax office must meet certain requirements for registration:
- Accounting information must be complete. This is especially important for those companies that have separate subdivisions... Information about the assets and liabilities of branches should be reflected in the general reporting.
- It is very important that these calculations are reliable and reflect the real picture. financial condition companies.
- In the accounting statements for the simplified tax system, it is necessary to reflect the indicators that are most significant for assessing the financial and property status of the company. The organization can make such calculations independently, guided by the accounting regulation 4/99.
- The information presented in the reports must be consistent and reflect the financial condition of the company in the form of a comparison of several periods.
In addition to all of the above, the accounting report must be timely and completed in Russian currency.
Detailed information on conducting simplified accounting on the "simplified" system is presented in the following video:
Balance sheet: types, due date
Small business companies have the right to choose what form of balance they will provide to the tax - simplified or general... It is worth noting that simplified balance sheet not used by firms falling under statutory audit.
The balance sheet for the simplified tax system, in comparison with the traditional form, has a limited number of lines of assets and liabilities. But this does not mean that some information is not indicated in the registry. In the absence of certain indicators due to the nature of the business, the corresponding columns remain blank on legal grounds. For example, if a company is engaged in the provision of services, then it may well have no fixed assets.
The annual report is submitted to the tax authorities no later than March 31st. In addition, at the same time, it is submitted to the state statistics authorities.
Such norms are determined by the Tax Code of the Russian Federation (Article 23, clause 1). If the company is registered in the register after September 30, then the first balance will need to be submitted only at the end of next year.
At the direction of management, the form may be submitted more often. It may be required by owners, contractors and credit institutions for the analysis of financial condition. Such interim statements are not submitted to the tax authorities.
For violation the deadline delivery provides for a fine of two hundred rubles and administrative liability.
Income statement
The second form is a more complex document compared to the balance sheet. The indicators that are entered into the register are calculated using certain formulas, and are not the balances of accounts. Form No. 2 also has full and abridged version.
The income statement is a reflection financial result company calculated for a certain period. The calculation is the main source of indicators of the profitability of the enterprise.
To fill out the form, debit turnovers for specific accounts are used, which are entered into the table on an accrual basis. All negative values and costs are shown in parentheses. When filling out the form, you should be guided by the regulations on accounting.
The report is submitted within 90 days after the end settlement period... The register is provided as part of the accounting statements.
Responsibility for failure to comply with the deadline is regulated by Article 120 of the Tax Code. In case of gross violations in the field of accounting, the company can be punished with a fine of 10 to 40 thousand rubles. Also, a penalty in the amount of 2 to 3 thousand rubles may be imposed on an administrative person, and the absence of primary documents can be attributed to the status of gross violations.
