NPOs differ from commercial structures in their focus on achieving a socially significant result; obtaining material benefits is not a priority for them. Their activities are regulated by the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and industry legislation (Law No. 7-FZ dated January 12, 1996). Associations of enterprises or individuals can act as NPOs. The forms of non-profit institutions are consumer cooperative structures, foundations, and organizations conducting religious activities.

What reporting must NPOs submit?

Non-profit institutions are legally required to regularly report on the results of their activities. NPOs must submit a complete set of financial statements to regulatory authorities. Its composition is regulated by Art. 14 of the Law of December 6, 2011 No. 402-FZ, current forms are given in the Order of the Ministry of Finance of July 2, 2010 No. 66n.

IMPORTANT! Accounting statements should be generated once a year.

The structure of the tax reporting prepared directly depends on the tax regime applied by the NPO. An extensive list of reporting forms is inherent in the general system; when using a simplified special mode, you can limit yourself to a declaration according to. Additionally, you will need to submit a declaration form for real estate tax if the NPO owns it.

Accounting and tax reporting form the basis for summing up the results of activities. NPOs are not limited to these forms when interacting with regulatory authorities. It is necessary to prepare the following types of reports:

• statistical;
• forms for settlements with the budget for insurance premiums (submitted to the Federal Tax Service and extra-budgetary funds);
• a specialized type of documentation submitted to the Ministry of Justice.

Composition and classification of reporting

Accounting statements by operating non-profit organizations can be submitted in full or simplified format. The composition of such a set of documentation will contain:

• balance form;
• a report reflecting the financial results of the work;
• reporting on the intended use of funds.

NPOs may not prepare the cash flow report form required by law and submit it to the inspection body. PBU 4/99 gives non-profit organizations the authority not to provide a report on changes in capital.

ATTENTION! Religious organizations may not submit an accounting set of reports if they do not have tax-type obligations in the reporting period.

If it is necessary to give a more detailed explanation of individual indicators in the accounting records, non-profit organizations can use the forms of explanations recommended by the Ministry of Finance or develop their own template. How to submit accounting reporting documents electronically is described in the Order of the Federal Tax Service dated March 20, 2017 No. ММВ-7-6/228@.

Profit and loss reporting must be prepared subject to several criteria:

• in the reporting year, significant income was recorded, the source of which was the entrepreneurial activity of the organization;
• the current level of financial position cannot be assessed objectively and reliably without detailing the items of income.

Tax reporting will not consist of the following forms:

• declaration by ;
• on property tax;
• By ;
• by land type of tax;
• on transport tax;
• information on the average number of employees (average number of employees).

Some of these forms must be filled out only in cases where the company has a taxable object. For example, if an organization does not own vehicles, then it does not have tax obligations to the budget for transport tax. Information on SSC is submitted subject to compliance with the size standard.

They are not included in the reporting, but are required to be submitted to the Federal Tax Service if there are employees, certificate 2-NDFL. Personnel income must also be reported in Form 6-NDFL.

For organizations that have officially registered the transition to a special regime, special tax reporting forms have been established:

1. If an NPO uses the simplified tax system, then it must submit a declaration for this type of tax to the Federal Tax Service.
2. When using the special mode in the form, most of the reporting will be replaced by a UTII declaration.

Reporting to extra-budgetary funds is presented in form 4-FSS, which is monitored by the FSS, and in the DAM form. The latter combined the features of several documents that were previously submitted to different funds for insurance premiums. It must be submitted to the service body of the Federal Tax Service. Two types of reporting documents must be submitted to the Pension Fund office:

• SZV-STAGE;
• SZV-M.

When interacting with statistical bodies, NPOs are responsible for preparing two mandatory forms:

• form 1-SONKO;
• Form 11 (short).

Form 11 (short) was approved by Rosstat Order No. 428 dated June 26, 2017. The columns of this document disclose information about the fixed assets of non-profit organizations, their movement and current volume. The 1-SONKO report is regulated by the provisions of Order No. 623 issued by Rosstat on September 22, 2017.

1. Forms No. 0Н0001. The document discloses information about the persons managing the non-profit structure and the direction of the institution’s activities.
2. Forms No. 0Н0002. The form deciphers data on expenditure transactions involving targeted funding resources. This report confirms the fact of compliance with the targeted nature of spending. Additionally, information on measures for the use of property assets is provided.
3. Forms No. 0Н0003. They are filled out not on paper, but directly on the website of the Ministry of Justice.

BY THE WAY, NPOs are exempt from submitting reports to the Ministry of Justice provided that during the period under review they did not record any transactions involving the receipt of assets from international companies or persons with foreign citizenship. An additional requirement is that total annual revenues must comply with the limit of 3 million rubles.

When exempt from submitting reporting forms to the Ministry of Justice, forms No. 0N0001 and No. 0N0002 are replaced by an application form.

Deadlines for submitting reporting forms

For non-profit organizations, when preparing reporting documents, methods of submitting them to regulatory authorities through a personal visit, postal mail or TKS are relevant. The latter option is available for those institutions that have issued a qualified digital signature.

Reporting forms must be submitted to the Ministry of Justice by representatives of NPOs by April 15. The generated set of financial statements is accepted from the business entity in compliance with deadlines - before the end of the three-month interval counted from the end of the reporting year.

These standards are also relevant for a simplified set of accounting reporting documentation, for the provision of written explanations and transcripts to individual articles of reporting forms.

The VAT return form is prepared on a quarterly basis. It must be submitted by the 25th day of the month following the reporting period. For property tax obligations, a declaration is submitted to the Federal Tax Service once a year. It will be completed within 3 months after the end of the period under consideration. A separate form is submitted for advance payments made on a quarterly basis.

Income tax reporting must be done monthly or quarterly. 28 calendar days are allotted for preparation. For tax obligations on land plots, the declaration is submitted before February 1 after the end of the annual reporting interval. Similar time frames are set for transport tax. Tax authorities collect information on the SSC before January 20 of each year for the previous period. The declaration under the simplified tax system is submitted once a year until the end of March. The obligation to submit it is established for enterprises even in situations where they actually had no income.

IMPORTANT! Statistical forms that non-profit structures must compile and submit to Rosstat divisions serving their territory are submitted taking into account the deadline of April 1 in the year following the reporting period.

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 team 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 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.

NPOs, like other legal entities, are required to regularly submit statistical reports to Rosstat. What has changed in this process in 2016 and what actions should NPO leaders take?

The collection of information by Rosstat is not a voluntary opinion poll; all legal entities are obliged to provide this agency with the necessary information. The procedure for submitting reports is established by federal legislation, and administrative liability is provided for failure to provide them. Federal Law No. 402-FZ of December 6, 2011 “On Accounting” obliges all organizations to regularly send copies of their financial statements to Rosstat. There are usually no problems with this.

The collection of other types of information is more complicated, based on the Federal Law of November 29, 2007 No. 282-FZ “On Official Statistical Accounting and the System of State Statistics” and on the Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Until recently, Rosstat independently notified each organization that it needed to submit one form or another of reporting. However, last summer, a letter from Rosstat dated July 26, 2016 No. 04-04-4/92-SMI was published, according to which organizations must now find out about submitting reports themselves through a special website. On the website you can use your INN, OKPO or OGRN to find out which reporting forms are considered relevant for your organization personally. It also states within what time frame you must submit your reports.

As Ekaterina Vasyutina, a member of the Lawyers for Civil Society association, told our portal, until the fall of 2016 the site was almost empty - when entering the details of most NPOs, no reporting was offered. But now everything has changed: the site began to require much more reporting from NPOs than from commercial organizations. Moreover, often many of the listed types of reporting are poorly consistent with the activities of this particular NPO.

As an example, let’s check the tax identification number of one of the funds involved in helping seriously ill children. This fund is asked to submit the following types of reports:

Information about the activities of a socially oriented non-profit organization (SONCO);
Information on the volume of paid services to the population;
Information on the availability and movement of fixed assets (funds) of non-profit organizations;
Information on transactions with fixed assets on the secondary market and their rental;
Information on the implementation of scientific research and development;
Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas;
Information about the operation of the thermal power plant;
Information about the operation of the hydroelectric power station;
Information about investment activities;
Information on the number and wages of employees;
Information on the commissioning of buildings and structures.

Ekaterina Vasyutina advises the management of the NPO to download on the Internet and carefully read the forms of all required reporting. If the instructions for filling out a specific form state that reporting is submitted only “in the presence of an observable event,” then, according to Rosstat’s letter No. SE-01-3/2157-TO dated April 15, 2016, the required data must be sent to the department only in if your NGO happens to own a hydroelectric power plant or produce computer equipment. But if there is no such note in the form, then you will have to send zero reporting to Rosstat.

Fines for failure to provide statistical reporting, provided for in Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, until recently amounted to 3-5 thousand rubles. and were imposed only on the officials responsible for the violation. However, since 2016, the punishment has been tightened. Now the fine for officials is 10-20 thousand rubles. A fine has also been introduced for the organization itself - its amount is 20-70 thousand rubles. And in case of repeated violation, the fine for officials increases to 30-50 thousand rubles, and for legal entities - to 100-150 thousand rubles. Moreover, the fine is imposed separately for each form not submitted - that is, if you forgot about reporting altogether, then you can safely multiply all these numbers by ten.

According to Ekaterina Vasyutina, Rosstat is not particularly zealous in fining NPOs that are inattentive to reporting. Therefore, there is no need to panic about this. However, now, after increasing fines, the risk still seems quite serious - especially for poor NPOs. Therefore, you need to carefully monitor your reporting - check the data on the website, fill out forms, and regularly send them to the department. Not all reports are submitted at the same time - some must be submitted annually, others quarterly, and sometimes there are monthly reports. The head of the NPO should do this work independently or introduce it into the terms of reference of one of the employees.

Perhaps the most relevant for NPOs is Form No. 1 SONKO, submitted by all socially oriented non-profit organizations. This form describes the types of activities of the organization, the sources of its financing, the use of money and property, the forms and results of the work, the premises of the organization and the number of its participants. The report is submitted annually by April 1 (this year - by April 3, since April 1 fell on a Saturday). Other forms of reporting depend on the organization's activities and can vary widely. In any case, figuring this out is not that difficult for almost any employee.

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The answer to this question was prepared by the Inspectorate of the Federal Tax Service of Russia for the city of Zelenogorsk, Krasnoyarsk Territory and published in “Tax News of the Krasnoyarsk Territory” No. 11, June 2012.

Accounting and statistical reporting in non-profit organizations is carried out in the manner established by the current legislation of the Russian Federation. Information about the activities of a non-profit organization is presented to state statistics bodies, tax authorities and other persons in accordance with the legislation of the Russian Federation and the constituent documents of the organization.

According to paragraph 4 of Article 15 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed of property, are given an exemption from obligations to present interim financial statements. These public organizations only once a year at the end of the reporting year submit financial statements in a simplified format:

1) balance sheet;

2) profit and loss statement;

3) a report on the intended use of the funds received.

Please note that from 01/01/2013 another law “On Accounting” No. 402-FZ will be in force.

When submitting tax reports (declarations) by non-profit organizations, you must keep the following in mind.

Income tax . According to Art. 246 of the Tax Code of the Russian Federation, all Russian organizations are recognized as payers of corporate income tax.

Articles 285, 286 and 289 of the Tax Code of the Russian Federation stipulate that taxpayers, regardless of whether they have an obligation to pay tax and (or) advance payments for tax, features of calculation and payment of income tax, are required to submit to the tax authorities at the end of each reporting and tax period the location of the relevant tax returns.

Non-profit organizations that do not have obligations to pay income tax submit a declaration in a simplified form at the end of the tax period. This declaration includes:

title page of the declaration;

sheet 02 "Calculation of corporate income tax" (without attachments);

Sheet 14 "Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing."

VAT. The situation is similar for VAT (Articles 143, 174 of the Tax Code of the Russian Federation). Therefore, at the end of the tax period, a non-profit organization submits a VAT return. The title page and section 1 are required to be filled out. Completion of other sections and annexes to the declaration depends on whether the organization has operations to be reflected in these sections and annexes to the declaration. Thus, an organization that carries out during the tax period only activities for which transactions are exempt from taxation, in addition to the title page and section 1, fills out section 7.

Organizational property tax . Non-profit organizations with property calculate and pay corporate property tax in the same manner and terms as commercial ones (Articles 373, 386 of the Tax Code of the Russian Federation). There are also no special rules for filing a tax return. It does not matter whether the organization conducts commercial activities or not.

Personal income tax. A non-profit organization that is a source of income for an individual who is a personal income tax payer is recognized as a tax agent. Consequently, it calculates, withholds from the taxpayer and pays the tax amount to the budget. Based on the results of the tax period, tax agents submit relevant information to the tax authority at their place of registration.

Transport tax . Payers of transport tax on the basis of Art. 357 of the Tax Code of the Russian Federation are only persons to whom vehicles are registered. In accordance with Art. 363 of the Tax Code of the Russian Federation, if an organization has transport, then it is obliged to submit a tax return in the prescribed manner, regardless of the activity in which the vehicles are used.

Land tax. Non-profit organizations that own land by right of ownership or by the right of permanent (perpetual) use pay land tax (Article 388 of the Tax Code of the Russian Federation). Therefore, at the end of the tax period, they submit tax returns to the tax authority at the location of the land plot.

Besides, information on the average number of employees employees for the previous calendar year, according to clause 3 of Article 80 of the Tax Code of the Russian Federation, are represented by all taxpayers.

Thus, according to the current tax legislation, non-profit organizations are required to submit tax returns to the tax authorities at the place of registration, regardless of whether they have an object of taxation or not.

According to Article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ), non-profit organizations (hereinafter referred to as NPOs) provide information about their activities to tax and statistical authorities, founders and other persons in accordance with the constituent documents and legislation. Thus, the NPO provides the authorized body with documents containing information about the activities, management of the organization, the expenditure of funds and the use of property. Documents are provided no later than April 15 of the year.

In addition to the above information, NPOs also provide financial statements. Let's look at this type of reports in more detail.

Information for the tax office

According to Art. 119 of the Tax Code of the Russian Federation, an NPO is liable for tax offenses committed in the same way as a commercial organization (in particular, for failure to submit a tax return).

Even if an NPO is engaged in conducting only statutory activities, this does not exempt it from timely filing of tax reports if the organization is recognized as a payer of a certain tax. In addition, tax authorities monitor the completeness and correctness of the use of targeted revenues. Next, we will consider what tax reporting should be provided by an NPO that has movements in its accounts during the tax period.

OCH mode

Income tax. According to Article 246 of the Tax Code of the Russian Federation, non-profit organizations are required to pay income tax. However, on the basis of Article 251 of the Tax Code of the Russian Federation, company property received as part of targeted revenues and targeted financing is not subject to taxation. Thus, an NPO carrying out commercial activities submits a declaration on a general basis at the end of each reporting period (3 months, 6 months, 9 months), as well as the tax period (year).

An NPO that does not pay income tax can report using a simplified form (sheets 01, 02 and 07).

VAT. Being a VAT payer, at the end of the tax period the NPO submits a VAT return. The title page and the first section must be filled out; the remaining sections and appendices depend on the operations performed by the organization.

UST, FSS and Pension Fund

NPOs pay the unified social tax (Article 235 of the Tax Code of the Russian Federation, paragraph 1, paragraph 1). Based on the results of the reporting period, organizations submit calculations for advance payments, and a declaration under the Unified Social Tax - based on the results of the tax period. According to Federal Law No. 167-FZ of December 15, 2001, non-profit organizations take into account the amount of insurance premiums for each individual and also report to the tax authorities.

Personal income tax

An NPO, being a source of funds for an individual, is a tax agent. Accordingly, it is obliged to withhold and transfer to the budget the amount of tax from the taxpayer. The relevant information is provided to the tax authority at the place of registration by tax agents.

Property tax

Property tax is paid by NPOs in the same terms and in the same manner as for commercial organizations. There are no specific rules for NPOs; it does not matter whether the NPO is engaged in commercial activities or not.

At the end of each tax period, the NPO provides declarations. A separate balance sheet is formed for each separate division.

Vehicle tax

Payers of this tax are non-profit organizations that own registered vehicles (listed in Article 358 of the Tax Code of the Russian Federation).

Since the transport tax is regional, the executive authorities of the constituent entities independently establish the procedure and terms of payment, reporting periods.

If there are vehicles, NPOs submit declarations to the tax authority at the place of registration of the vehicle data. It does not matter what activity the vehicles are used for.

Land tax

NPOs that own land plots (or have the right of perpetual use) are required to pay land tax in accordance with Article 388 of the Tax Code. The declaration must be submitted at the end of the tax period at the location of the land plot.

The procedure for paying advance payments and taxes is established by the legal acts of municipalities. Calculations for advance payments are submitted by NPOs no later than the last day of the month following the reporting period.

NPO on the simplified tax system

An organization that has switched to the simplified tax system is exempt from paying income tax, property tax and unified social tax, but at the same time remains a payer of insurance contributions to the Pension Fund. VAT is also abolished, with the exception of organizations paying tax when importing goods into the country. NPOs are required to pay taxes related to the “simplified tax” in full. In this case, the NPO is not relieved of its duties as a tax agent.

Non-commercial organizations using the simplified tax system are exempt from the obligation to maintain accounting in accordance with Federal Law No. 129, with the exception of intangible assets and fixed assets. Expenses and income are recognized by NPOs in the manner specified in Chapter 26.2 of the Tax Code of the Russian Federation. This means that NPOs have no obligation to prepare and submit financial statements to the tax authority. At the same time, at the end of the year, NPOs submit a Report on the targeted use of funds in Form No. 6 in order to fulfill the requirements for the assignment of targeted funds.

NPOs provide quarterly and annual reports to statistical authorities. Public associations that are not engaged in entrepreneurial activities and have only turnover in the sale of goods and services provide reports to statistical authorities at the end of the year.

We should also not forget about reporting to extra-budgetary funds. Quarterly, NPOs submit reports (information about insured persons) to the Social Insurance Fund. Every year, non-profit organizations (along with commercial ones) submit information to the pension fund.

The main type of activity of the NPO must be confirmed (the year in which the most employees were employed based on the results of the previous one is confirmed).

Law No. 7-FZ, which entered into force on January 1, 2010, obliges NPOs to annually post on the Internet information (report) about their activities to the extent that they are provided to the Ministry of Justice.

Charitable organizations that are NPOs are required to annually provide information to the body that decided to register the organization. The information must contain:

• information on financial and economic activities
• information on the composition of the supreme management body
• data on the content of charitable programs (list)
• information on the results of the activities of a charitable NPO
• information about violations identified as a result of inspections, as well as methods for eliminating them