Simplified accounting reporting: who submits it and according to what rules. Simplified balance sheet: example of filling

According to Unified register small and medium-sized enterprises posted on the website of the Federal tax service Russian Federation, as of October 2017, there are 5.7 million small and medium-sized businesses operating in Russia, of which just over 3 million are individual entrepreneurs and about 2.8 million. legal entities. The vast majority of legal entities whose responsibility is to maintain accounting, fall under the categories of micro and small enterprises, which means they can submit simplified financial statements. In this article you will learn how not to get confused in preparing such simple, at first glance, reporting.

Economic entity in Russian Federation is obliged to keep accounting records in accordance with Federal Law N 402-FZ “On Accounting”. According to this law, accounting is not mandatory for individual entrepreneurs, private practitioners and departments foreign companies keeping records according to the rules of their state. For the above-mentioned entities, financial reporting is not mandatory. But legal entities in the Russian Federation are required to maintain accounting and submit financial statements.

As Law 402 states, accounting is carried out continuously from the date state registration enterprise until the date of termination of its activities as a result of reorganization or liquidation. Financial statements it is submitted once a year to the tax service and statistical accounting authority. Reporting is prepared for the period from January 1 to December 31, submitted in tax office and Rosstat no later than three months after the end of the reporting year.

Since 2012, a simplified form of accounting reporting has been approved within the framework of the Law “On Accounting”. Simplified accounting reporting allows you to generalize and enlarge reporting data and not indicate all the details of financial and economic activities. Who can take simplified accounting, and for whom the path to it is closed? What is the documentary composition of the reporting, who is responsible for errors and how not to worry about the timeliness and correctness of simplified accounting reporting using the VLSI Electronic reporting service?

Who can apply the simplified accounting system

Federal Law No. 402-FZ “On Accounting” specifies three categories of organizations that have the right to a simplified method of accounting, including simplified accounting (financial) reporting: small businesses, non-profit organizations, participants of the Skolkovo project.

In order to pass simplified accounting, you must meet the following criteria:

1. Small businesses.
   • The average number of employees of the enterprise for reporting period should be no more than 100 people for small enterprises, no more than 15 people for microenterprises.
   • Revenue for the reporting year should be no more than 800 million rubles.
   • The share of participation of foreign companies is no more than 49%, state participation is no more than 25%.
2. Non-profit organizations.
   • Receipts of cash and other property for the previous reporting year should not exceed 3 million rubles.
   • The organization should not be included in the register of non-profit organizations performing the functions of a foreign agent.
3. Residents of Skolkovo.

The organization must have official status as a participant in the project for the implementation of research, development and commercialization of their results in accordance with No. 244-FZ “On the Skolkovo Innovation Center”.

Stop factors for simplified submission of accounting reports:

1. Mandatory audit.
   • Companies for which an audit is required cannot submit simplified financial statements. In 2014, amendments were made to Law No. 307-FZ “On Auditing Activities”, according to which an audit is mandatory in relation to the annual accounting (financial) statements of all joint-stock companies. It includes OJSC, CJSC, public, non-public joint stock companies any field of activity and with any financial indicators.
2. Working with loans. Accounting statements in a simplified form do not have the right to provide:
   • Housing and housing construction cooperatives;
   • Credit consumer cooperatives (including agricultural credit consumer cooperatives);
   • Microfinance organizations;
3. Provision of legal services. Accounting statements in a simplified form do not have the right to provide:
   • Bar Associations;
   • Law offices;
   • Lawyer consulting;
   • Bar Chambers;
   • Notary Chambers;
4. Political activity. Political parties, their regional branches or other structural units;
5. State participation. Public sector organizations are not entitled to provide accounting records in a simplified form.

Simplified reporting forms

Those legal entities that meet the simplification criteria have a minimum number of mandatory forms reporting, including the balance sheet and income statement. The third form is a report on intended use funds - is mandatory for non-profit organizations and legal entities with targeted income, as well as for all others, provided that the indicators are significant.

In simplified financial statements fewer lines than in standard reporting, because the data is entered enlarged.

Main features of simplified reporting forms:

Special forms have been developed for these reports, but companies have the right to choose: use the proposed templates or develop them themselves.

How to submit reports and who is responsible for them?

Simplified accounting can be submitted as in in paper form, and electronic – as convenient for the company. Tax specialists note that more and more companies are switching to electronic communication. As evidence, the Federal Tax Service has developed a simplified reporting format for submission via the Internet.

To work with simplified accounting, it is important to have an experienced specialist, since this reporting requires the ability to consolidate and generalize, the ability to create your own reporting forms if necessary. At the same time, errors in reporting can be costly for an enterprise: fines are imposed not only on the organization, but also on the official.

To avoid getting confused in the reporting flow, use modern electronic service VLSI Electronic reporting. With it, you will significantly simplify the submission of reports and reduce to zero the risks of errors and failure to meet deadlines. You will be aware of everyone legislative changes and innovations, you will have all reporting forms at your fingertips, and experienced specialists will be in touch with you 24 hours a day, 7 days a week, who can help resolve any issue that may arise.

It is also important to remember that electronic reporting is impossible without an electronic signature. This is a guarantee of the reliability and security of digital communications.

Simplify your reporting! Our specialists are ready to tell you more about this.

Have you read the article but still have questions? Ask our specialists!

Accounting statements are a set of documents of a certain content, compiled according to accounting data (clause 1, article 13 of the law “On Accounting” dated December 6, 2011 No. 402-FZ). Accounting is not mandatory for individual entrepreneurs, private practitioners and divisions of foreign companies that maintain accounting according to the rules Tax legislation(clause 2 of article 6 of law No. 402-FZ). Accordingly, accounting is not mandatory for them. But the legal entity must prepare and submit it (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

For information on what medium, electronic or paper, it is possible to submit accounting records to the Federal Tax Service, read the material “Accounting does not have to be submitted electronically” .

Today there are 2 options by which accounting records are formed (order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n):

• full;
• simplified, which can be used by legal entities that have the right to conduct accounting according to simplified rules.

Simplification of reporting implies the possibility of drawing up 3 forms of reporting in a reduced volume:

Reports can be submitted both on paper and via electronic communication channels. To submit simplified reporting for 2018 in electronic form, a special electronic format was established by letter of the Federal Tax Service of Russia dated July 16, 2018 No. PA-4-6/13687@.

Reporting for small businesses for 2018: are there any changes?

Who has the opportunity to simplify accounting and, accordingly, reporting? The answer to this is given by clause 4 of Art. 6 of Law No. 402-FZ. The list of such entities is given in the table:

At the same time, the listed entities must meet the conditions specified in paragraph 5 of Art. 6 of Law No. 402-FZ, for example, are not subject to mandatory audit, not to be a government organization, political party, not to engage in microfinance, etc.

The forms of simplified reports are given in the current version of the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. The table below reveals which reports are required for bookkeepers, as well as the features of special forms:

The templates from Order No. 66n are advisory; an organization can develop its own form that corresponds to its activities, leaving and grouping the necessary articles of the general reporting forms. There are no templates for applications, since their preparation is mandatory only if the data specified there can have a significant impact on the opinion of users (subparagraph “b”, paragraph 6 of Order No. 66n).

After establishing uniform form simplified reporting (order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n), changes to order No. 66n were no longer made. Therefore, for the report for 2015, 2016, 2017 and 2018, the same forms for both full and simplified reports are valid. Accordingly, the KND 0710096 format also applies.

Read about the nuances of filling out simplified reporting.

Where to download the electronic form of simplified financial statements KND 0710096 (2018 form free download)

Electronic simplified reporting format designed for submission to tax authorities, includes title page and 5 reports. Of these, 3 (balance sheet, financial results report and report on the intended use of funds received) were created according to the simplified forms given in Order No. 66n, and reports on changes in capital and cash flows, which do not have simplified options, are given in the usual format.

You can download simplified reporting on the website of JSC "GNIVC" at link .

A separate simplified reporting template is available for download on our website.

Results

Tax authorities are optimizing the submission of reports by taxpayers, including the filing of financial statements. For electronic submission of simplified reporting, use the KND form 0710096. This form is intended only for submission to the Federal Tax Service; for statistical authorities, templates from Order No. 66n should be used.

For tour operator organizations there are no specific deadlines within which copies of financial statements must be submitted to Federal agency specifically on tourism. However, paragraph 4 of the Procedure, approved by order of the Federal Tourism Agency dated August 4, 2009 No. 175, states that these documents must be submitted along with information on financial support for new term. And such papers are submitted no later than three months before the expiration of the current financial security (paragraph 4, article 17.3 of the Law of November 24, 1996 No. 132-FZ). This means that financial statements must be submitted within the same period.

What happens if you don’t submit your reports on time?

If you do not submit financial statements to the Federal Tax Service of Russia on time, the inspectorate may fine the organization under Article 126 Tax Code RF. The fine is 200 rubles. for each document included in the reporting, which tax inspectors received late.

When determining the amount of the fine, inspectors are guided by full list documents that a specific organization must submit (letters of the Federal Tax Service of Russia dated November 16, 2012 No. AS-4-2/19309, Ministry of Finance of Russia dated May 23, 2013 No. 03-02-07/2/18285). For example, as part of the financial statements for 2015, the organization must submit the following forms: Balance sheet, Statement of financial results, Statement of changes in capital, Statement of cash flows, explanations in tabular and text forms. If an organization fails to submit its financial statements on time, the fine will be 1,000 rubles. (200 rub. × 5).

In addition, for late submission of financial statements at the request of the tax inspectorate, the court may impose a fine in the amount of 300 to 500 rubles from the responsible employee (for example, the head of an organization). (Part 1 of Article 23.1, Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

In each specific case, the perpetrator of the offense is identified individually. In this case, the courts proceed from the fact that the manager is responsible for organizing accounting, and Chief Accountant- for its correct maintenance and timely preparation of reports (clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18). Therefore, the chief accountant (an accountant with the rights of the chief) is usually recognized as a violator. And the head of an organization may be found guilty in the following cases:

• the organization did not have a chief accountant at all (resolution of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);

• accounting was carried out by a specialized organization, and it also compiled reporting (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18);

• the reason for the violation was a written order from the manager, with which the chief accountant did not agree (clause 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18).

Composition of reporting

Attention: The current legislation does not provide for liability for the fact that the annual financial statements are not approved. But a fine is possible for failure to submit such reports to shareholders for approval.

Administrative liability in this case is established by part 2 of article 15.23.1 of the RF Code on administrative offenses. This provision provides for punishment, in particular, for failure to provide or violation of the deadline for providing mandatory information (materials) in preparation for the general meeting of shareholders. Such materials also include the organization’s annual financial statements (Part 3 of Article 52 of the Law of December 26, 1995 No. 208-FZ).

The fine will be:

• for an organization - from 500,000 to 700,000 rubles;

• For officials- from 20,000 to 30,000 rubles. or disqualification for up to one year.

Situation: is it possible to submit to the tax office annual financial statements that have not been approved general meeting participants (shareholders)? The deadline for filing reports expires before the date for which the general meeting is scheduled.

Yes, you can.

As a general rule, accounting (financial) statements are considered prepared after a paper copy is signed by the head of the organization (Part 8, Article 13 of Law No. 402-FZ of December 6, 2011).

But indeed, the period during which the annual financial statements must be submitted to the tax office does not coincide with the period during which they must be approved by the general meeting of the organization’s founders. Thus, the annual reporting of an LLC must be approved no earlier than two, but no later than four months after the end of the reporting year (paragraph 2 of Article 34 of the Law of February 8, 1998 No. 14-FZ). And in a joint-stock company - no earlier than two, but no later than six months after the end of the reporting year (paragraph 3, paragraph 1, article 47 of the Law of December 26, 1995 No. 208-FZ).

The annual financial statements must be submitted to the tax inspectorate no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). This deadline cannot be moved - the law does not provide for this. And for late submission of reports, the organization, its manager and (or) chief accountant may be fined.

So it turns out that annual financial statements must be submitted to the tax office, even if they did not have time to approve them at the general meeting.

Publication of reports

The organization must publish reports in cases provided for by law (clause 9 of article 13 of the Law of December 6, 2011 No. 402-FZ). Thus, public joint stock companies are required to publish their annual financial statements. This follows from paragraph 1 of Article 66.3 and paragraph 6 of Article 97 Civil Code RF, as well as paragraph 1.1 of Article 1 and Article 92 of the Law of December 26, 1995 No. 208-FZ. Moreover, they must publish reports together with auditor's report(Clause 10, Article 13 of the Law of December 6, 2011 No. 402-FZ).

Joint stock companies publish the text of their annual financial statements on their website on the Internet. The period is three days from the date of drawing up the auditor's report on the reliability of the reporting. In any case, accounting reports should be published no later than three calendar days from the date when the deadline for its submission to Rosstat expired (clause 71.4 of the Bank of Russia Regulations dated December 30, 2014 No. 454-P).

Statistics for 2015 must be reported by March 31, 2016 inclusive. The deadline for publication of the financial statements along with the auditor's report is April 4. If you are late with publication, there will be a fine. The Bank of Russia warns about this in its information letter dated March 30, 2016 No. IN-06-52/17.

LLCs are required to do this only if they openly place bonds or other issue securities(Clause 2 of Article 49 of the Law of February 8, 1998 No. 14-FZ).

Requirements for mandatory publication of reporting also apply to organizations that use the simplified form (letter of the Ministry of Finance of Russia dated June 18, 2008 No. 07-05-06/137).

Attention: for violation of legal requirements on disclosure of information by the issuer, administrative liability is provided (Part 2 of Article 15.19 of the Code of Administrative Offenses of the Russian Federation).

The penalty is a fine. In this case, the amount of the fine is:

• from 700,000 to 1,000,000 rubles. - for the organization;

• from 30,000 to 50,000 rub. - for officials (or disqualification for a period of one to two years).

The costs associated with the publication of financial statements are administrative (clause 7 of PBU 10/99). Therefore, in accounting, reflect them on account 26 or account 44 (for trade organizations). When calculating income tax, publication costs annual reports take into account as part of other expenses (subclause 20, clause 1, article 264 of the Tax Code of the Russian Federation). When calculating the single tax when simplifying the difference between income and expenses, these costs can also be taken into account in reducing the tax base (subclause 16, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Individual organizations have the right to conduct accounting in a simplified form and create simplified financial statements. Such organizations include: small businesses, Skolkovo project organizations and non-profit organizations (except those recognized as foreign agents).

Simplified balance sheet

At the same time, small businesses can choose the form for preparing financial statements independently. They can provide reporting using both general and simplified forms. The composition of the reporting will depend on this. Thus, for small enterprises, special forms of simplified financial statements have been approved, given in Appendix 5 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010. The composition of simplified financial statements is as follows:

• Balance sheet;
• Income statement.

If the company needs to indicate any additional information, and the simplified reporting forms do not contain the required columns, then you can use general forms reporting.

Thus, small businesses decide on their own which forms to submit financial statements. The main thing is that the decision made is reflected in the accounting policy.

Requirements for filling out a simplified balance sheet

The annual balance sheet must contain data on the assets and liabilities that the organization has at the end of the reporting year, that is, as of December 31. Additionally, information on previous years is entered into the balance sheet, that is, as of December 31 of last year and as of December 31 of the year before. For example, a balance sheet prepared by an enterprise for 2017 should contain data as of December 31, 2017, December 31, 2016 and December 31, 2015.

All last year's information is taken from last year's reports. And for indicators for the current year, information is taken from sources such as:

• The balance sheet for the organization as a whole for the reporting year;
• Indicators of accrued interest on credits (loans) for the reporting year.

If there is no data to fill out any balance line, it is not filled in and a dash is placed.

Procedure for filling out a simplified balance sheet

After filling out all balance sheet terms, you need to check whether the amount of assets and liabilities of the balance sheet is equal. If equality is observed, the balance is considered to be compiled correctly, and if the amounts do not agree, then errors were made in filling out the balance.

The procedure for filling out a simplified statement of financial results

If the result obtained is " Net profit(loss)” will have a minus sign, then it must be written down in the report in brackets; the minus is not indicated. If the resulting value is positive, then there is no need to put it in brackets.

Absolutely all entities submit simplified accounting reports at least once a year entrepreneurial activity. The year is always calendar (01/01 – 31/12).

You should submit simplified financial statements according to the form and sample on time, since each document will be subject to a fine of 200 rubles for lateness.

For violations of accounting for income and expenses of taxable objects, a fine is also imposed:

• 10 thousand rubles for those made in one tax period;
• 30 thousand – if the period is more than one.

There are three main forms of financial statements:

• 1. Balance Sheet;
• 3. Report on the intended use of funds (exclusively for non-profit organizations).

In order to correct errors in simplified forms, you need to submit an adjustment. To do this, a new paper is drawn up, where on the first page it is obligatory to indicate that this is no longer primary document, and what kind of adjustment is this

Law of accounting forms

Clause 1, Article 14 Federal Law No. 402-FZ dated December 6, 2011 (“On Accounting”) involves filling out three main documents:

• 1. Balance;
• 2. Statement of financial results;
• 3. Explanatory note to the annual reporting.

Simplified accounting reporting for small businesses 2018

The sixth paragraph of Order No. 113n of the Ministry of Finance of Russia dated August 17, 2012 approved the first and second forms of simplified financial statements for small enterprises.

In addition, in December 2015, the Federal Tax Service, by order, established the procedure for delivery specifically to in electronic format forms You can download a sample order for free

Simplified accounting financial statements for small firms KND 0710096 has a machine-readable format.

Simplified financial statements form, how to fill out?

Electronically in Excel samples KND forms 0710096 can be downloaded

It is also convenient to fill out documents in Adobe Reader; they are filled out in PDF format: KND form 0710096 free download

Sample of fully completed forms for a small business free download

Let's look at how to fill out the KND form 0710096, more

1. According to the law, an LLC is supposed to approve in March-April of the year what will happen after the reporting year, and for a JSC - in March-June.
2. If the form is not signed by the director, be sure to indicate a document authorizing a company employee to submit reports. An example of such a document is a power of attorney.


3. The legal address is indicated.

1. You should fill in the data line by line: Asset separately, each line, then - Passive.
Unlike a regular report, simplified reports indicate several indicator values ​​in one cell, that is, a certain group of indicators. The code must be selected according to the indicator whose specific weight is the largest in the sum of all.

2. The code should be selected based on Appendix No. 4 of Order No. 66 of the Ministry of Finance.

The financial results report is also completed in mandatory. Its result is a reflection of the profit or loss incurred by the enterprise.

Line codes

Lines in are filled in according to Appendix number four. You can download a sample application

Regular balance financial results not much different from the report. The main difference is that the so-called “simplified” indicate enlarged values.

Who has the right to submit simplified financial statements?

• 1. Small businesses;
• 2. Participants of the Stolkovo project;
• 3. Non-profit organizations.