Tax period is the year (Article 285 of the Tax Code of the Russian Federation),

B. VAT if there are movements on the account

You need to submit your VAT return in an updated form. Taxpayers, including those who are tax agents, as well as persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, are required to submit a corresponding tax return to the tax authorities at the place of their registration on time no later than the 20th day of the month following the expired tax period.

Tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation).

D. 2-NDFL and 6-NDFL, if no payments were made to employees for the entire year

Even if an NPO does not carry out activities, it still retains a governing body, for example, a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from the inspection authorities. In this situation, we recommend concluding.

If persons working in an NPO do not receive wages or remuneration under civil contracts, then 2-NDFL and 6-NDFL reports do not need to be submitted (clause 2 of Article 230 of the Tax Code of the Russian Federation (clause 2 of Article 230 of the Tax Code of the Russian Federation).

But if an organization is afraid that its account may be blocked due to failure to submit zero reports, then it can be sent to the Federal Tax Service with a notification that the NPO is not a tax agent, and therefore should not provide 6-NDFL calculations.

D. Declaration of corporate property tax, land and transport tax

An organization that does not have property recognized as an object of taxation does not submit a declaration. Only taxpayers must submit a tax return for property tax, land and transport tax (Article 386 of the Tax Code of the Russian Federation, paragraph 1 of Article 388 of the Tax Code of the Russian Federation and paragraph 1 of Article 357 of the Tax Code of the Russian Federation).

E. Information on the average number of employees

If an NPO did not carry out work, this does not relieve it from the need to submit information. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer submits to the tax authority no later than January 20 of the current year information on the average number of employees for the previous calendar year in the form approved by order of the Federal Tax Service dated March 29, 2007 N MM-3-25/174@.

G. Accounting statements

The obligation to send financial statements to the tax authority at the location of the organization is fixed pp. 5 p. 1 art. 23 Tax Code of the Russian Federation. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them (clause 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ). Reporting is submitted to the tax authority at the location of the organization on time no later than three months after the end of the reporting year. Non-profit organizations that had no income or expenses during the reporting period can submit a zero report.

2. PENSION FUND

A. Form RSV-1 (since 2017, administrator of the Federal Tax Service)

Each policyholder must submit a calculation in form RSV-1 at the end of the reporting and settlement period (clause 1, part 9, article 15 of Law No. 212-FZ of July 24, 2009), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the policyholder does not make payments to individuals. In other words, the reporting obligation is bound by the policyholder's status. An insurer is considered to be a person who employs people under an employment contract or who pays insurance premiums for persons working under a civil contract (Article 5 of the Federal Law of July 24, 1998 N 125-FZ). If there are no such people, then it is logical to assume that there is no obligation to provide reporting.

We sent inquiries to the Pension Fund and the Ministry of Labor regarding the case of the NGO “Mothers of the Kumya Region”, where the only permanent employee did not receive any salary, essentially performing volunteer work. The pension fund filed claims against the organization.

In response to our requests, as a general rule, it is necessary to conclude an employment contract with the chairman of the NPO. However, he did not rule out the possibility of selflessly performing work, providing services, or providing other support within the framework of civil law. The Ministry of Labor also emphasized that “the conditions for the implementation of these works can be enshrined in a civil contract.” Thus, the Ministry of Labor did not rule out the possibility of concluding not an employment contract, but a contract for the gratuitous performance of services with the chairman. At the same time, the Ministry of Labor mentioned this possibility in passing, which indicates that the issue has not been thoroughly worked out at the ministry level. That is, in order to avoid claims from the Pension Fund, it is better to send a zero calculation.

B. Form SZV-M

A monthly report in the SZV-M form is submitted to the pension fund and contains a list of all employees. In the absence of activity and when concluding a civil contract with the chairman on the free performance of their duties, in our opinion, it is not necessary to submit this monthly report.

The Pension Fund of the Russian Federation indicated in its letter: the question of the need for public associations that are policyholders of compulsory pension insurance to submit reports in the SZV-M form depends on the fact of the presence or absence of labor or civil relations between public associations and their participants, based on labor or civil contracts for payments under which insurance contributions for compulsory pension insurance are calculated and paid to the Pension Fund. In the absence of such formalization of relations, public associations do not submit reports in the SZV-M form for such persons.

Please note that in this letter the Pension Fund indicates that “for such persons” there is no need to submit reports. But he does not write that reports do not need to be submitted at all. Therefore, in this case it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the Social Insurance Fund is the same as with reporting to the Pension Fund of the Russian Federation. If there is a manager who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law agreement. If you are guaranteed not to have any claims from the Social Insurance Fund, then it is better to submit a zero report. Please note that from January 1, 2017, a new form for passing 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not relieve the obligation to confirm the main type. To do this, before April 15, you must submit to the FSS:

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year.

4. Rosstat

Organizations must submit annual financial statements to Rosstat. As we indicated above, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them (clause 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ).

Moreover, Russian legal entities, including NPOs, obliged provide primary statistical data to Rosstat. You can find out more about what data this is and when it needs to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit a dozen forms, and at different times.

5. Ministry of Justice of the Russian Federation

The legislation defines different reporting compositions for

• public associations
• all other NPOs
• NPOs included in the register of non-profit organizations performing the functions of a “foreign agent”.

A. Public associations

Even if there was no activity, you need to submit a report on form OH0003 and a letter of continuation of activity,

B. Other NPOs (except “foreign agents”)

There are two options here. The first is intended for NPOs that have at least one of the following criteria:

• the founders (participants, members) are foreign citizens and (or) organizations or stateless persons,
• for the previous year there were receipts of property and funds from foreign sources,
• over the previous year, the receipt of property and funds of non-profit organizations (from any sources) amounted to over three million rubles.

Such organizations submit a report in form OH0001 and in form OH0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ Deadline: April 15 of the year following the reporting year.

The second option is intended for non-profit organizations that do not have any of the above criteria. In this case, the NPO places on the website of the Ministry of Justice a statement/notice about the continuation of activities, as well as statement that the NPO does not have any of the above criteria. Deadline: April 15 of the year following the reporting year.

The charitable organization additionally submits to the Russian Ministry of Justice a report on its activities containing information about:

• financial and economic activities, confirming compliance with the requirements of the law regarding the use of property and expenditure of funds of a charitable organization;
• the personal composition of the highest governing body of a charitable organization;
• the composition and content of the charity programs of the charitable organization (list and description of these programs);
• the content and results of the activities of the charitable organization; violations of the requirements of the above law, identified as a result of inspections carried out by tax authorities, and measures taken to eliminate them.

The annual report is submitted in person (through a representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting year.

B. NPOs are “foreign agents”

Submit the following reports on time:

• a report on its activities, on the personnel of the governing bodies - once every six months, no later than the 15th day of the month following the end of the six months (January 15, July 15);
• report on the purposes of spending funds and using other property, including those received from foreign sources, and on the actual expenditure and use of funds and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);

Letter of the Pension Fund of the Russian Federation dated July 13, 2016 No. LCH-08-26/9856 “On sending clarifications on the provision of monthly reports”

clause 3 of the Regulations on the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved. Decree of the Government of the Russian Federation dated August 18, 2008 N 620

Are the financial statements of non-profit organizations in 2018-2019 presented in full or simplified form? What reporting forms must a non-profit organization submit? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in the social sphere, education, medicine, and culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. For example, educational institutions may provide additional paid services. But such activities should not contradict the main purpose of the organization. It must also be stated in the constituent documents, for example in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct by certain types of non-profit organizations.

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

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit basis:

1. Consumer cooperatives (unions, societies).
   It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the purpose of bringing together individuals and legal entities to meet the needs of their members and solve common problems. For example, housing cooperatives, citizen credit societies, gardening and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by contributing shares.
2. Funds.
   They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals that are beneficial to the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and intangible (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, or a foundation. The founders can be individuals, legal entities, or their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation is the constituent agreement, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
5. Institutions.
   These include organizations created by the founder(s) to carry out educational, social, cultural and managerial functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What kind of financial statements do non-profit organizations submit?

When preparing financial statements of non-profit organizations in 2018-2019, you must be guided by:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;
• Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• PBU 4/99;
• accounting chart of accounts and instructions for its use;
• Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities of the formation of financial statements of non-profit organizations” (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports using the simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

Download the balance sheet form on our website in the article “Filling out Form 1 of the balance sheet (sample)” .

• financial results report (OKUD 0710002);

Read the rules for filling it out on our website in the article “Filling out Form 2 of the balance sheet (sample)” .

• report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article “Filling out forms 3, 4 and 6 of the balance sheet” .

The electronic format for submitting simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

At the same time, such organizations can present financial statements in full. The decision is made by the organization independently.

Non-profit organizations may not submit a cash flow statement (OKUD 0710004) unless they are required to do so by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily free funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations that do not conduct business activities and do not have sales turnover can represent accounts. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail of indicators for accounting items and determine the level of their materiality.

Read about how the accounting policy of a non-profit organization is formed in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, mention of socially oriented non-profit organizations appeared in the law “On amendments to certain legislative acts of the Russian Federation on the issue of supporting socially oriented non-profit organizations” dated 04/05/2010 No. 40-FZ. These include:

• public and religious organizations;
• Cossack societies;
• autonomous non-profit organizations;
• societies of indigenous and small peoples in the Russian Federation;
• organizations whose activities are aimed at solving social problems, issues and helping citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, dealing with environmental protection, protection and restoration of cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can submit accounting reports using a simplified form.

Results

The procedure for submitting financial statements of non-profit organizations in 2018-2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality.

A non-profit organization (NPO), as the name suggests, is not commercial, that is, created to generate profits and distribute them among participants. When forming NPOs, political, social, religious, educational, scientific and charitable goals are pursued. Non-profit organizations operate within the framework of activities that embody the well-known expression: “not by bread alone...”.

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, the protection of the rights of organizations and citizens, etc. However, despite the fact that NPOs do not conduct commercial activities (although they can, if they contribute to achieving the goals set for the organization by its creators), they must regularly submit reports. Let’s consider what kind of reporting NPOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the timing of submission of reporting documents by non-profit organizations to the Russian Ministry of Justice. This date is April 15th. NPOs must report on their activities on the basis of the Federal Law “On Non-Commercial Activities” No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the organization’s activities to the tax and statistical authorities, to the founders and other persons in accordance with the organization’s statutory documents and existing legislation.

The regulatory authorities are provided with information about the receipts and expenditures of funds and other property during the past period, about the management of the organization and the general activities of the NPO.

This is a serious matter, and for a careless attitude towards it - untimely provision or failure to provide the specified information at all - an appropriate administrative penalty is imposed (in accordance with Article 19.7 of the Administrative Code of the Russian Federation).

Where to submit reports

Compiled reporting today can be submitted in two versions:

1. By post. Reports are sent by regular mail addressed to the territorial bodies of the Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is mandatory to include a list of documents.
2. Posting data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be achieved through the official websites of regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. The posting of reports on official Internet resources is provided for by a special order of the Ministry of Justice, regulating the possibility of posting messages of NPOs about the continuation of their activities and reports on activities for the past period on the Internet.
3. There is a third option - sending reporting documents and messages about the continuation of activities electronically via email. This method is only possible if there is a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

• tax reporting. NPOs, like other organizations, can choose a tax regime. Either using a general tax regime or using a simplified tax system. In the first case, non-profit organizations fill out a profit and VAT declaration. In the case of using the simplified tax system, an NPO fills out a declaration for payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on payment of real estate tax is required;
• accounting statements. The composition of the financial statements required for submission is prescribed in the Federal Law on Accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a report on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be prepared only once a year;
• statistical reporting. In addition to the loss and profit statement and balance sheet, non-profit organizations that do not conduct commercial activities submit data to state statistics bodies. For this purpose, a special form developed for non-profit organizations to submit information is used - No. 1-NKO.

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical authority.

1. Data to state extra-budgetary funds. Information is provided on the calculation and payment of contributions to the Health Insurance Fund and the Pension Fund, as well as information on personalized accounting.
2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and submitted data are provided. Thus, organizations that are not engaged in commercial activities annually, before March 31, must submit to the body in charge of accounting for such organizations an application to continue activities in the coming year. The information includes data about the current location of the governing body, information about the leaders of the organization.

These include entities whose activities are not related to making a profit. In NPOs, income received as a result of the actions performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Non-profit organizations have much in common with legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, and can open bank accounts. NPOs are also allowed to have stamps indicating their name. The activities of non-commercial entities are not limited to a certain period.

Non-profit organizations need to ensure timely submission of reports and correct completion of submitted documents. You should know that quite often errors in reports submitted to various government bodies become the cause of claims against an NPO, which may be accused of violating the law and suspend its activities.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submitting reporting to regulatory authorities - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. In order to submit all the necessary documents in a timely manner and avoid problems with the law, non-profit entities must know what reports NPOs submit, the deadlines for their submission, and other aspects of reporting that require special attention.

Accounting statements of non-profit organizations

All subjects of non-commercial activities are required to maintain and submit financial statements once a year in accordance with the general rules. When reporting to the relevant authority, they must prepare the following documentation for submission

Balance sheet of NPOs;

Reports confirming the intended use of funds.

Each document is filled out and executed in accordance with the established form; when drawing them up, the features and specifics of the organization’s activities are taken into account.

Some NPOs additionally submit a report on financial results. It appears in the following cases

The work of the non-profit organization brought her significant income;

The report is necessary to assess the financial condition of the NPO.

If a report on financial results is not required, then income from the operation of an NPO is reflected in the document on intended use in a special line “profit from income-generating activities.”

Accounting statements of non-profit organizations are submitted within 90 days after the end of the reporting period.

The balance sheet of NPOs is somewhat different from the balance sheet prepared by commercial enterprises. Thus, the “Capital and Reserves” section was replaced with “Targeted Financing”. It indicates the amounts of sources of asset formation, and also reflects the balances of target revenues. Also, some other lines in the NPO balance sheet have been replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted expenditure of funds indicates expenses for charitable purposes, various events, wages and other expenses necessary for the functioning of the organization. The amount of financial receipts - total and for specific items - various contributions, income from activities, cash balance at the beginning and at the end of the reporting period.

NPO reports to the Ministry of Justice

Subjects of non-profit activities provide NPO reports to the Ministry of Justice, indicating all the necessary information in forms approved by the Ministry of Justice of the Russian Federation. The submitted reports confirm that there are no foreigners among the NPO employees, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows:

Form No. 1 - the document contains information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the targeted funds and property used;

Form No. 3 - the report reflects all funds and property received by the NPO from international and foreign companies and enterprises, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following deadlines - until April 15 of the year following the reporting period.

Some non-profit entities do not submit reports to the Ministry of Justice in such cases

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of NPOs are not foreigners;

During the reporting period, the organization received revenues totaling no more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out, which has a free form and meets the requirements of the legislation of the Russian Federation.

Tax reporting of NPOs

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NPOs to the tax service may differ from one entity to another depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main tax system submit the following list of documents to the tax office

VAT declaration - is usually submitted in electronic form before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of a title page and the first section;

Reporting on property taxes - in the course of their activities, NPOs pay taxes on the property they have on their balance sheet. Quarterly, non-commercial entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempt from filling it out. Deadlines for NPO reporting on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Income tax - a subject of non-commercial activity engaged in business is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after its end. A full report for the tax period is submitted by March 28 of the year following the reporting year. If an NPO does not carry out entrepreneurial activities, then it submits simplified reporting to the tax service. The deadline for submitting such a report to NPOs is also March 28;

Land tax - if a non-profit organization has a land plot at its disposal, it fills out the corresponding declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out, if the NPO has a vehicle on its balance sheet, it is also submitted before February 1.

Also, subjects of non-commercial activities submit some other documents. Data on the average number of employees is provided to the tax office by January 20 by organizations with 100 or more employees. And if the number of employees is more than 25 people, then 2-NDFL certificates drawn up in a certain form must be submitted before April 1.

Reporting to the simplified tax system

Non-profit organizations operating under a simplified taxation regime submit such reports to the tax office

Declaration of a single tax on imputed income - if an NPO applies UTII, then every quarter by the 20th day of the month following the reporting period, it must submit this declaration;

A declaration under the simplified tax system must be filled out and submitted by a non-profit enterprise that is under a simplified taxation regime. NPO reporting deadlines - documentation is submitted by March 31 of the year following the reporting period.

NPOs using the simplified system do not pay VAT, income and property taxes, as well as some other payments. But there are exceptions for enterprises leasing property and in some other cases, which must be clarified with the tax authorities.

When submitting NPO reports 2017, non-profit entities, along with other enterprises, bear full responsibility to the federal tax inspectorate for the information provided in the documents.

Reporting for NPO employees

All NPOs also submit annual reports to regulatory authorities on contributions paid by the organization for its employees.

Reporting on insurance premiums

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and the Pension Fund of the Russian Federation. NPO reports 2017 on extra-budgetary funds are submitted in accordance with the rules common to enterprises of all types of activities.

Non-profit organizations must fill out the following documents:

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of NPOs with more than 25 employees. It can be presented in electronic format or on paper, but the deadlines for submitting reports to the Social Insurance Fund differ.

If a non-profit organization does not have permanent employees during the reporting period, then it must submit zero NPO reporting 2018 to the social insurance fund. The deadline for its submission is until the 20th day of the month following the reporting period.

Reports to the Pension Fund- reporting to the Pension Fund of the Russian Federation is submitted in the form RSV-1 by non-profit organizations in which the average number of employees for the reporting period is more than 25 people. NPO reports 2018 to the Pension Fund of the Russian Federation are generated on paper or in electronic form and differ only in the deadlines for submission

According to the innovations, since 2016, non-profit entities must fill out and submit the SZV-M form to the Pension Fund every month, when reporting for employees. This is a report that provides information about the insured persons.

According to the written permission of the Russian Pension Fund, zero quarterly reporting may not be provided. This applies to non-profit organizations that do not have permanent employees during the reporting period.

In addition, non-profit organizations applying reduced tariffs must fill out additional subsections in forms RSV-1 and 4-FSS.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must promptly submit statistical reports to Rosstat, indicating the necessary information. The deadlines and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activities must submit the following documents to state statistical bodies:

Form No. 1-NPO - the report indicates information about the activities of a non-profit enterprise; it must be submitted before April 1 of the year following the reporting period;

Form No. 11 (short) - the document indicates information about available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.

Other reports are also submitted to local Rosstat offices. The final list of documentation included in the statistical reporting of NPOs is determined depending on the specifics of the organization’s activities. Before submitting reports, you must first check with local statistics offices which forms should be submitted to a particular non-profit organization.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of the socially oriented NPO. Form 1-SONKO must be submitted by April 1 of the year following the reporting period.

Non-profit organizations that, in the course of their activities, help solve social problems are considered socially oriented. SO NPOs include entities that provide social protection for individuals, nature conservation, as well as objects of cultural or architectural value, and animal protection. Also, such organizations provide legal assistance to individuals and legal entities. They are engaged in charity work and activities in various fields - cultural, scientific, educational and others.

There are also separate requirements for non-profit organizations that are . They must report every year on the use of their property and must publish the reports. At the same time, the legislation does not determine specific terms of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to provide additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization’s activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by law in relation to the property and funds of charitable organizations;

List of personnel of the governing body of a charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Data on the results of the charitable activities of a non-profit organization, information on violations of the law identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial branch of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, there are reports submitted by a non-profit organization that performs the functions of a “foreign agent”.

Such an NPO is required to submit the following reports to the regulatory authorities:

Documents that indicate the specifics of the activities of the NPO and the management team of the organization. Such a report is submitted once every six months before the 15th day of the month following the end of the reporting period;

Reporting on funds and property, their intended purpose and expenditure. This includes indicating funds and property received from foreign organizations and citizens. Such reporting is submitted every quarter by the 15th day of the month following the end of the reporting period;

An auditor's report, which is drawn up based on the results of an audit of accounting or financial statements. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of non-commercial entities is to correctly fill out and timely submit all required documents. To avoid errors and inaccuracies leading to violations of legislation and administrative liability, it is necessary to clarify the list of reports and the deadlines for their submission in the territorial offices of government bodies. It is also necessary to strictly follow the instructions for filling out documentation offered by regulatory services.

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting records of non-profit organizations that have switched to the simplified tax system.

It is worth noting that there are no restrictions on the use of the simplified tax system for non-commercial organizations. If NPOs comply with all general requirements, then they have every right to switch to the so-called simplified system.

Accounting statements for non-profit organizations

According to current legislation, annual financial statements are prepared if there are:

• financial report;
• balance sheet;
• attachments to the above documents.

An important addition for owners of medium and small businesses: you are allowed to conduct all accounting records yourself.

According to the new simplified system, small business owners generate the following reports:

• balance sheet and reporting documentation on losses and income, which includes data only on groups of items, without indicating specific data on items;
• As for the appendices to the main documentation (report and balance sheet), here you indicate only the most important data that provides an assessment of the organization’s financial situation or its financial results.

At the same time, small business owners can continue to generate reporting documentation using common forms.

So that you do not get confused in the future, we would like to note that the law of the Russian Federation has renamed some reporting documents:

1. The income statement has been renamed “Income Statement”.
2. The report on the use of funds was called “Report on the intended use of funds.

We also note that NPOs must submit a statement of financial results in the following cases:

• if in the year for which the report is being submitted, the organization received income from activities. This can be entrepreneurial or other income-generating activity;
• if the NPO has a significant income indicator;
• if the report on the intended use of funds does not sufficiently disclose information on income from activities (entrepreneurial or other that generate profit) to fully understand the financial condition of the NPO and the results of its work;
• if, without knowing the profit indicator, it is not possible for interested parties to assess the financial condition of the non-profit organization.

I would also like to add that special simplified forms of accounting reporting documentation have been adopted for socially oriented NPOs. Other non-profit organizations use a common form of balance sheet adopted for all organizations.

What does the term “socially oriented NPOs” mean?

This is the name given to organizations that were opened in accordance with the forms provided for by law. The exception is state-owned companies and corporations, public associations, which are political parties, whose activities are related to solving various kinds of social problems of the country's population, the development of civil society, and other types of activities provided for by current legislation. Practice shows that the bulk of socially oriented non-profit organizations are classified as SMEs (small businesses). Often such organizations use the simplified tax system.

To facilitate the maintenance of accounting reports using the simplified tax system, the Russian tax services advise organizations that prepare reports on paper to actively use machine-oriented forms in their work, which have passed the appropriate control and have been approved by the tax inspectorate.

What's new in reporting forms with the adoption of the simplified tax system

As we have already said, an innovation is the use of different names for reporting documentation. But the differences are not only in the name, but also in the content of the reporting. The new forms greatly facilitate the disclosure of NPO data in accounting.

Liabilities and financial assets of the balance sheet on the simplified tax system contain large items. Assets for socially oriented non-profit organizations are divided into:

1. Tangible non-current assets. These include fixed assets and unfinished investments in fixed finance.
2. Financial, intangible, and other non-current assets. They include the results of various development and research activities, deferred tax assets, as well as unfinished investments in intangible assets and research and development.
3. Cash equivalents and cash.
4. Other current assets. These include accounts receivable and inventories.

As for liabilities, they are divided into:

1. Target finance.
2. The Fund for Particularly Valuable Movable Property and the Fund for Real Estate, as well as other trust funds.
3. Long-term commitments.
4. Loan debt.
5. Other short-term obligations.

It is interesting to note that the liabilities and assets of a non-profit organization's balance sheet are not grouped into sections. If you compare the balance sheet forms for socially oriented NPOs and SMEs, you can immediately notice a significant simplification of data disclosure. At the same time, the differences are that the form of the balance sheet of the SMP differs only in a slightly greater detail of the items.

When to submit reports to non-profit organizations using the simplified tax system in 2016-2017

So, let's look at the deadlines for submitting accounting documentation for non-profit organizations. There are certain programs for this on the Internet that can be installed on the computer of the reporting employee. The program will promptly remind you of accounting documentation that needs to be submitted to the tax authorities. Some documents are submitted once a quarter, others - once a year.

Let's look at what documents NPOs need to submit, when to do it and where to send reports. To begin with, we list the reports that an NPO located on the simplified tax system must submit every quarter:

• the report to the Social Insurance Fund is submitted to the local Social Insurance Fund authority, and the report for the first quarter must be submitted by April 25, for the second quarter - by July 31, for the third quarter - by October 20 and for the fourth quarter by January 20 of the next year;
• the report to the Pension Fund is submitted to the local Pension Fund, here the dates are slightly different from the previous report: for the first quarter you submit a report before May 15, for the second quarter documents are submitted before August 15, for the third quarter - before November 15 and, finally, for the fourth quarter submit your report by February 15 of the following year.

Now let’s look at the accounting documentation that must be submitted once a year:

1. Declaration on the simplified tax system. Submitted to the Federal Tax Service, you must submit it once a year before March 31.
2. Report on the intended use of funds, balance sheet and income statement. This reporting is submitted to statistics and the Federal Tax Service, the deadline for submission is the same as for the declaration - until March 31.
3. A report to the local body of the Russian Ministry of Justice (it can also be posted directly on the ministry’s website). You need to do this before April 15th once a year.

Today, filing reports has become much easier than, for example, 15 years ago. Now even a person who has nothing to do with accounting can easily fill out all the reports. Firstly, all forms are freely available on the Internet. Secondly, on the World Wide Web you can also easily find examples of filling out reports. Thirdly, there are a lot of forums on the Internet where you can get a detailed, detailed answer or advice from competent specialists by asking a question on forums for NPOs. The main thing is to understand the filling once and not forget about the deadlines for submitting the documentation.