Reporting of non-profit organizations. What kind of reporting do non-profit organizations submit to the Ministry of Justice? B. Confirmation of the main activity

Any organization operating on the territory of the Russian Federation is obliged to submit reports to certain state bodies. This also applies to NGOs. However, reporting not commercial organizations differs in a special composition of documents. Also, for its delivery, different deadlines are assigned than for commercial companies.

What is it?

Next, we will analyze what reports are submitted by commercial organizations. But first, let's decide what specifically applies to them. An NPO is an institution whose purpose is not income. Profits generated in the course of activities are not distributed among the founders.

At the same time, an NPO has all the features legal entities:

Having your own balance.
The right to open bank accounts.
The presence of stamps, seals with their own name.
Functioning on the basis of the charter.
Institution for an indefinite period of activity.

As a rule, NPOs are engaged in the following areas of activity:

Social.
Charitable.
Cultural.
Political.
Educational.

All NGOs have one thing in common: they function to provide citizens with various public goods. At the same time, Russian legislation does not prohibit NPOs from engaging in commerce. But only when the business activity is necessary to achieve the goals of the organization. And the income is not further distributed among its founders.

Reporting composition of non-profit organizations

NPOs are required to submit a whole range of reporting documents, like other legal entities. Specifically, these are the following:

Accounting.
Tax.
Documents for off-budget funds.
Report to the Ministry of Justice.
Documentation for the Federal State Statistics Service.

What kind of reporting is submitted by non-profit organizations specifically, we will consider in detail below.

Accounting documents

NPOs are obliged to submit such reports annually. The deadline is March 31 of the year following the reporting year. Here, non-profit institutions are required to submit two types of papers.

Bukhbalans. The main difference between the form for NPOs and the standard for commercial companies is that the section "Reserves and Capitals" is replaced by "Purposeful financing".

The organization must indicate data on the sources of accumulation, the formation of its assets. Filling of this section directly depends on legal form NGOs. At the same time, the institution determines independently how detailed the display of data in the balance sheet should be.

2. Report on the targeted use of monetary resources. The following data must be reflected in the document:

The amount of funds used for the activities of the NPO. This also includes labor costs, targeted events and activities, charitable activities, and the costs of ensuring proper functioning.
Balances at the start of the reporting year.
The total amount of income. Membership, targeted, voluntary and admission fees are taken into account. Also, income from commercial activities.
Financial balance at the end of the year.

Also, the financial statements of a non-profit organization can be supplemented with an explanatory note. This is a decoding of the individual indicators mentioned. Composed in any form.

Reporting is submitted to the addressee both in electronic and paper form.

Tax documents: OSNO

NPOs are not exempt from submitting reporting documents to the tax service. The reporting form of non-profit organizations depends on the taxation regime chosen by the institution.

If the NPO is on OSNO ( general regime), then she needs to provide the following to the IFTS:

VAT declaration. Documentation is handed over to the addressee in electronic form no later than the 25th day of the month following the reporting period.
Property tax declaration. If the NPO has any taxable property in its assets, it provides the corresponding calculations and pays tax contributions every quarter of the year. Only those NPOs that do not own fixed assets are exempted from filling out the declaration and paying such tax. A declaration-report on advance payments is submitted to the tax authorities within 30 days after the end of the tax period. A document with information about the final calculation must be sent to the Federal Tax Service no later than March 30 of the year coming after the reporting year.
Income tax declaration. An NPO will be recognized as a payer of this fee if it is engaged in commerce. Such a document is submitted based on the results of each of the reporting periods - no later than 28 days before its completion. The report for the full tax period is submitted by March 28 of the year following the reporting year. If the NPO is not engaged in entrepreneurship, it submits a tax return to the department in a special simplified form. The critical deadline for its delivery is also March 28 of the year coming after the reporting expired.
Land tax declaration. Accordingly, such reporting by non-profit organizations is only needed if they own an allotment of land. The document is submitted to the IFTS no later than February 1 of the year coming after the reporting year.
Transport tax declaration. Again, this reporting form for non-profit organizations is only necessary if they own any taxable vehicle. The document must also be submitted before February 1 of the year following the reporting year.

Other papers for the tax

In addition to the above, the tax reporting of non-profit organizations on OSNO is the following:

Data on the average number of employees. The document is required if the NPO has more than 100 workers. Rent until January 20 of the year coming after the reporting year.
Help 2-NDFL. Russian legislation obliges each organization to provide a statement of the amounts of income tax withheld from its employees. But only if there are more than 25 of them. Reference on the established standard is provided in tax office before April 1 of the year following the expired reporting year.

Tax documents: special regimes

Founders of NPOs are also entitled to choose a special taxation regime. The composition of the reporting of non-profit organizations for the IFTS in this case will be presented as follows:

Taxes on unified imputed income. Declaration on UTII. The document must be submitted to the tax office every quarter - strictly before the 20th of the month following the reporting period.
Simplified mode. Declaration on the simplified tax system. The document must be submitted every year. Until March 31 of the year following the reporting year.

Like commercial firms, they carry full responsibility for the information specified in financial statements non-profit organizations.

Documents for extrabudgetary funds

In this area, the company reports on the contributions paid for its employees throughout the year. Two documents are required:

Form 4-FSS. Accordingly, it is provided to the Social Insurance Fund. Mandatory for those NCOs with more than 25 employees. If the report is in electronic form, it must be submitted by January 25 of the year following the reporting year. If in traditional paper - until January 20.
Form RSV-1. Her NCOs are handed over to the Pension Fund of the Russian Federation. A report to the Pension Fund is required only for those organizations average headcount workers in which - more than 25. If the document is paper, it must be submitted by February 15 of the year following the expired reporting year. If electronic - until February 22.

Documents for the statistical office

It is not possible to submit zero reporting of non-profit organizations here. Only those NGOs that were included in the sample provide documents. For the territorial branch of Rosstat, it is necessary to prepare the following:

Form No. 1-NKO. This information on the activities of the institution shall be handed over before April 1 of the year following the reporting year.
Form No. 11 (short version). It displays data on the movement of fixed assets. Also provided until April 1 of the next reporting year.

Documents for the Ministries of Justice

Now let's talk about the reporting of NPOs to the Ministry of Justice, the deadlines for the submission of the necessary documentation. It is necessary to provide three mandatory reports:

According to the form No. ОН0001. Reflects data on the heads, as well as the nature of the institution's activities.
According to the form No. ОН0002. This form must reflect information on the spending of targeted funds, the use by the organization of its property.
According to the form No. ОН0003. This report is filled out on the official Internet resource of the Ministry.

It is important to note that in some cases, non-profit institutions are exempted from submitting such reports. The following exceptions apply:

NPO assets were not replenished international organizations or foreign citizens.
There are no foreign citizens among the participants, founders of NPOs.
The total annual amount of receipts to the organization does not exceed 3 million rubles.

What reporting do non-profit organizations submit here? Instead of the first two types of documents, such an NPO submits a statement of its compliance legal requirements... The document can be drawn up in free form. Change electronic report No. OH0003 remains mandatory.

All of the above must be submitted to the territorial office of the Ministry of Justice by April 15 of the year following the reporting year.

Socially-oriented group

First of all, let's figure out which NGOs are socially oriented non-profit organizations. These are institutions dealing with the following public issues:

Social protection.
Assistance to the population affected by man-made disasters and natural disasters.
Animal protection.
Protection of various structures and buildings of historical importance.
Provision of gratuitous or preferential legal assistance to citizens.
Charity.
Solution environmental issues, security the environment.
Preventive measures to exclude socially dangerous behavior of citizens.
Development of activities in the spheres of culture, health care, science, education.

Most of SO NPOs are represented by the following institutions:

Public and civil associations.
Religious organizations.
Autonomous NGOs.
Political party.
Selected government agencies.

Documents for SO NPO

Socially-oriented non-profit organizations, instead of everything presented above, hand over the following forms of reporting papers:

Bukhbalans.
Intended use report Money.

Last changes

In conclusion of the article, we will list the changes in legislation by 2019 regarding the reporting of NPOs:

The third section of the balance sheet now has the name "Target financing" (formerly - "Capitals and reserves").
Important information on certain reporting indicators can be opened in explanatory notes drawn up in addition to the balance sheet.
Small forms of NPOs can submit reports of simplified forms. This also applies to the document on the targeted use of finance.

It becomes clear that reporting by NPOs is not much different from reporting commercial firms and enterprises. The legislation makes small exceptions for this group of organizations. They mainly concern a socially oriented group of NGOs.

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

B. VAT if there are account movements

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

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

D. 2-NDFL and 6-NDFL, if employee benefits have not been made throughout the year

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

If persons working in an NCO do not receive wages or remuneration under civil law 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 fears that its account may be blocked due to failure to submit zero reporting, then it can be sent to the Federal Tax Service with a notification that the NCO is not a tax agent, which means that it should not provide a 6-NDFL calculation.

E. Declaration on property tax of organizations, on land and transport tax

An organization that does not have property recognized as an object of taxation does not submit a declaration. Tax declarations for property tax, land and transport taxes must be submitted only by taxpayers (Article 386 of the Tax Code of the Russian Federation, clause 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 the NPO did not conduct work, then this does not exempt 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 of March 29, 2007 N MM-3-25 / [email protected]

G. Financial statements

Duty to guide accounting statements to the tax authority at the location of the organization is assigned nn. 5 p. 1 of Art. 23 Tax Code of the Russian Federation. The annual accounting (financial) statements of a non-profit organization consists of a balance sheet, a report on the intended use of funds and annexes thereto (clause 2 of Art. 14 Federal law dated 06.12.2011 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 did not have income and expenses during the reporting period can submit a zero report.

2. PENSION FUND

A. Form RSV-1 (since 2017 administrator of the IFTS)

Each policyholder must submit a calculation in the RSV-1 form at the end of the reporting and billing period (clause 1 of part 9 of article 15 of the Law of 24.07.2009 N 212-FZ), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the policyholder does not make payments in favor of individuals. In other words, the reporting obligation is linked to the status of the policyholder. The policyholder is 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 07.24.1998 N 125-ФЗ). If there are no such people, then it is logical to assume that there is no obligation to provide reports.

We sent inquiries to the Pension Fund and the Ministry of Labor in the case of the Mother of Prikumye NGO, where the only permanent employee did not receive any salary, essentially doing volunteer work. The Pension Fund filed claims against the organization.

In response to our inquiries, that by 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 disinterested performance of work, provision of services, provision of other support within the framework of civil legislation. The Ministry of Labor also stressed that "the conditions for the implementation of these works can be fixed in a civil contract." Thus, the Ministry of Labor did not rule out the possibility of imprisoning employment contract, and an agreement for the gratuitous performance of services with the chairman. At the same time, the Ministry of Labor pointed out such a possibility in passing, which indicates that the issue has not been 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 at the conclusion of a civil law contract with the chairman on the gratuitous fulfillment of his duties, in our opinion, it is not necessary to submit this monthly report.

The PF RF in its letter indicated: the question of the need for public associations that are insured for compulsory pension insurance, reporting in the SZV-M form depends on the fact of the presence or absence of labor or civil law relations between public associations and their participants based on labor or civil law contracts for payments, according to which insurance contributions for compulsory pension insurance are calculated and paid to the Pension Fund of the Russian Federation. In the absence of such formalization of relations, the submission of reports in the SZV-M form for such persons by public associations is not carried out.

Please note that in this letter the Pension Fund indicates that "for such persons" it is not necessary 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 SECURITY FUND

A. Form 4-FSS

The situation with reporting in the FSS is the same as with reporting in 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 contract. If it is guaranteed that you do not want to have claims from the FSS, then it is better to submit zero reporting. Please note that from January 1, 2017, a new 4-FSS submission form was introduced.

B. Confirmation of the main activity

Lack of activity does not exempt from the obligation to confirm the main view. To do this, by April 15, the FSS must submit:

statement on 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 annexes to them (clause 2 of article 14 of Federal Law No. 402-FZ of 06.12.2011).

Moreover, Russian legal entities, including NPOs, are obliged submit primary statistical data to Rosstat. You can find out more about what kind of data it 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 even at different times.

5. Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for

public associations
all other NGOs
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 the OH0003 form and a letter on the continuation of activities,

B. Other NPOs (except "foreign agents")

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

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,
for the previous year, the inflow of property and funds of NPOs (from any sources) amounted to over three million rubles.

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

The second option is for NPOs that do not meet any of the above criteria. In this case, the NPO posts on the website of the Ministry of Justice a statement / message on the continuation of activities, as well as statement that the NPO does not have any of the above criteria. Deadline - until April 15 of the year following the reporting year.

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

financial and economic activities, confirming compliance with the requirements of the law on the use of property and expenditure of funds charitable organization;
personnel supreme body managing a charitable organization;
the composition and content of charitable programs of a 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, revealed as a result of inspections carried out tax authorities, and the 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.

V. NPO - "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 money and use of other property, including those received from foreign sources, and on the actual spending 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, 15 April, 15 July, 15 October);

Letter of the PF RF dated July 13, 2016 N LCh-08-26 / 9856 "On the direction of clarifications on the provision of monthly reporting"

clause 3 of the Regulation on the conditions for the mandatory provision of primary statistical data and administrative data to the subjects of official statistical accounting, approved Decree of the Government of the Russian Federation of 18.08.2008 N 620

NPO financial statements are uniform forms disclosing information about the results of the entity's activities. There are special rules and reports for such organizations.

Who are NGOs

NPOs, or non-profit organizations, are economic entities, the main purpose of which is to perform socially significant functions and programs. But making a profit for this category of organizations is far from the first place. The concept and key features of the activity are enshrined in the Federal Law of 12.01.1996 No. 7-FZ (as amended on 29.07.2018).

Despite their special status, like other economic entities, non-profit organizations are required to submit reports on the results of their activities. Moreover, such information will have to be submitted not only to the Federal Tax Service, but also to its founders, to the territorial statistics bodies, as well as to the Ministry of Justice.

It is NPOs that are obliged to report to the Ministry of Justice of Russia. For example, for budgetary institutions or commercial firms such obligations are not provided.

What reports are submitted by NPOs

The reporting of non-profit organizations should be divided into separate groups:

Tax - these are forms that are intended for the Federal Tax Service. The main goal: to provide information for verifying the correctness, completeness and timeliness of the calculation and payment of tax payments. In simple words, these are declarations, advance calculations, certificates and explanations that allow the tax authorities to check whether the company calculated the tax correctly and paid it in full to the budget, whether it interpreted the legislation correctly, whether it rightfully used benefits, deductions and privileges.
Insurance is information that discloses information about the accrued and paid contributions in favor of the insurance coverage of working citizens. This category of information is personalized information. That is, the report discloses the amount of insurance premiums assessed for each employee of the company.
Statistical is statistical reporting information that is systematically requested by territorial statistical offices. This group of reports discloses almost all indicators of the company's activities: production, labor resources, consumption, wage, work time and much more. The composition of the statistical reporting is quite large, it is determined for each subject on an individual basis.
Financial or accounting statements are data that disclose information about the financial position of an entity, the value of assets and the amount of liabilities assumed, and also characterizes the actual results of the organization's activities. Analysis of reports in this category allows you to make management decisions.

It is about financial statements that we will talk about in the article.

Legal regulation of financial reporting

An accountant of a non-profit organization, when preparing financial statements, should be guided by the following regulations:

Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n.
Order of the Ministry of Finance of the Russian Federation dated 06.07.1999 No. 43n.
Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.
Ministry of Finance order Russian Federation dated 02.07.2010 No. 66n.

Applying the rules of the above legislative acts, one should remember about the peculiarities of non-profit organizations established The Civil Code Russia.

Firstly, NPOs were created not for the purpose of making a profit, but to achieve socially significant indicators, but they can lead entrepreneurial activity if it is required to achieve the set goals.

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

Thirdly, on the basis of PBU 4/99, the financial statements of an organization (non-profit) should not contain information on the presence and changes in the statutory (reserve), reserve and other constituent parts of the organization's capital.

Features of accounting and the formation of financial statements

Non-profit institutions, like other organizations, are obliged to keep accounting in accordance with the established procedure (Law No. 402-FZ). Business transactions reflecting the activities of the enterprise are subject to reflection in the primary documentation and registration books. Formation financial statements is made on the basis of accounting data. The peculiarities of accounting, annual financial statements and methods of forming and detailing the accounting records of NPOs should be reflected in the accounting policy.

It is unacceptable to conduct accounting without an approved accounting policy. In simple words, without defining the main aspects and rules for reflecting and accounting for business transactions, it is impossible to achieve completeness, reliability and timeliness of data reflection. Consequently, it is not realistic to draw up true financial accounting statements.

Maintaining accounting in non-profit organizations, as in other categories Russian organizations, carried out exclusively in rubles. Even if the transaction was made in foreign currency, then it must be converted into rubles. The basic recalculation rule should be followed. That is, the transaction is converted into rubles at the rate set by the Central Bank of Russia on the date of the transaction. If it is impossible or problematic to determine the course, then you should apply new order conversion at a cross-rate. But it is impossible to reflect in the accounting the operation in foreign currency. Consequently, accounting records cannot contain information and indicators calculated in foreign currencies.

Composition and structure of reporting forms

The annual financial statements for the enterprise are defined in the Order of the Ministry of Finance No. 66n. The regulatory legal act establishes six reporting forms that will have to be filled out at the end of the calendar year. Financial statements of NPOs include:

The balance sheet is the backbone of financial reporting. A key document reflecting the value of the assets, capital and liabilities of the entity. The form is divided into two parts: liability and asset. The active side of the balance sheet discloses information about the value of fixed assets, stocks, financial instruments at the disposal of the company. The passive part of the balance sheet characterizes the sources of assets formation, that is, the monetary expression of capitals (statutory, additional, reserve), obligations assumed ( accounts payable, borrowed capital) etc. The key rule of the balance sheet is that assets and liabilities must be equal.
Report on financial results- the second most important form of financial reporting. Reflects the actual result of the company. The structure of the document provides for filling in indicators not only for the reporting period (year), but also for the two previous ones. This feature allows you to make a comparative analysis of the company's activities over the years.
The statement of changes in equity discloses information on all capital movements that have occurred in the reporting period. The information is filled out in the context of economically significant indicators, based on accounting data, for the full financial year.
The cash flow statement details information about the movement of the company's financial assets. The structure of the form provides for the possibility of holding comparative analysis indicators of the reporting period and previous years (two previous calendar years).
The report on the targeted use of funds reveals information on the amount of earmarked income (subsidies, grants, grants and other funds), as well as data on their use. Moreover, information about the use is disclosed in the context target areas... To be filled in for the reporting and previous years.
An appendix to the balance sheet is an explanatory note, as well as a set of forms and tables that disclose individual indicators about the activity, structure, property assets of the enterprise. An explanatory note is a textual description of the indicators of the reporting forms. Please note that if there are any discrepancies in accounting, these circumstances should be disclosed in as much detail as possible in the explanatory note.

Actual forms - in a separate material. For each report form, a brief comment on filling is given, as well as up-to-date forms: financial statements form 1 and 2, a sample for them and other reports are available for download.

Simplified accounting statements

NPOs, like other types of organizations defined in Law No. 402-FZ, have the right to keep accounting in a simplified way. For the "simplified" there is a reduced set of reports.

But not every NPO can be classified as the lucky ones who have the right to provide simplified forms. Legislators have approved special conditions for economic entities that can be considered "simplified". Check if your company is one of those. All three conditions must be met:

The staffing of the organization should not exceed 100 people for the previous year. How to correctly calculate the headcount indicator is specified in the Order of the Federal State Statistics Service of December 30, 2014 No. 739.
Share of participation in authorized capital does not exceed the established standards. For public sector organizations this indicator there can be no more than 25% of the NCO Criminal Code, for foreign entities - no more than 49% of the NCO Criminal Code.
Business income - no more than 800 million. A similar volume limitation is set for the residual value of assets - it cannot exceed 800 million rubles.

If the NPO meets the above conditions, then there is the right to maintain simplified accounting. This situation will have to be consolidated in the accounting policy, and it is obligatory. Otherwise, when checking regulatory authorities, for example, tax officials, inspectors may require the provision of all forms of financial statements. After all, the organization has not fixed in the UP that accounting is kept in a simplified form.

KND 0710096 consists of:

balance sheet;
statement of financial results;
report on the intended use of funds.

A financial performance report is not required for non-commercial non-profit organizations. For example, an organization operates at the expense of state subsidies, performs the assigned functions, but does not carry out entrepreneurial activity. Consequently, there are no indicators to be filled out in Form No. 2.

The company independently determines the criteria for the significance of information for inclusion in reporting. The criteria should be enshrined in accounting policies to avoid disputes with regulatory authorities.

The specifics of filling out simplified financial statements are enshrined in the Order of the Ministry of Finance No. PZ-3/2015. Let's define the key provisions:

Financial information can be included in the reporting without detailing by accounting items.
Simplified reporting provides for the disclosure of less information than standard forms.
Information about discontinued operations can be completely excluded from the reporting.
Transactions made after the reporting date may also be excluded from the report if they are deemed insignificant.

Reporting to the Ministry of Justice

Financial statements are sent to the Federal Tax Service and Rosstat and to the Ministry of Justice. Unlike commercial firms and public sector institutions, NPOs are the only ones who must submit information to the MOJ.

For reporting to the Ministry of Justice, special unified forms have been approved that differ from tax reporting forms. The forms are fixed in the Order of the Ministry of Justice of Russia dated August 16, 2018 No. 170.

NPOs are obliged to publish information on the continuation of their activities in a timely manner. Moreover, publications should be posted on the Internet in the public domain or in special mass media.

There are several ways to submit information to the Ministry of Justice:

by post, be sure to make an inventory of the attachment with a list of all attached forms;
through Email, however, the submitted reports must be signed electronically digitally signed;
posting independently on the Internet, on sites that are accessed directly through the website of the Ministry of Justice;
providing information for publication in the media.

The reporting forms include:

Report on the activities of the non-profit organization and on the personnel of its governing bodies (form No. ОН0001).
A report on the purposes of spending by a non-profit organization of funds and the use of other property, including those received from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving cash and other property from the specified sources (form No. ОН0002).

Submit information annually, by April 15 of the year following the reporting year. Depending on the form and type of NPO, legislators have provided for additional reporting. All forms are fixed in the Order of the Ministry of Justice of Russia dated August 16, 2018 No. 170.

Deadlines for submitting financial statements

Reports on financial activities NPOs should be submitted to the territorial branch of the tax inspectorate, bodies statistical observation and other government agencies upon official request.

Moreover, the leader or Chief Accountant has no right to refuse to familiarize with the accounting statements to third parties. Financial statements must be submitted no later than 90 calendar days from the end of the reporting period, that is, until March 31 of the next year. An exception is the reorganization of an enterprise. For example, an NPO is liquidated in September of this year, therefore, financial statements are prepared for the 4th quarter of 2020 (separation balance sheet).

V general order submit information to the regulatory authorities no later than April 1. If the last day for submitting reports (March 31) falls on a non-working day, then the deadline is postponed to the first working day.

Founders of NPOs have the right to demand the provision of accounting records in the context of the approved deadlines. For example, the owner has the right to request a ready-made report as early as January. Such situations are more typical for organizations founded by public sector institutions. Public sector employees form reports in a special order, therefore, the terms for them are determined on an individual basis.

The founder must, in the prescribed manner, bring to the organization the requirement to submit financial statements. Moreover, the responsible persons will have to be notified by signature. Otherwise, request a report earlier the deadline unacceptable.

Control and audit

Financial audit of accounting is independent appraisal completeness, correctness, reliability and legality of accounting and reporting. Moreover, only specialized audit organizations or licensed private auditors.

A non-profit enterprise, like an institution budgetary sphere, does not apply to an organization whose financial statements are subject to mandatory audit. However, the founder (owner, supervisory board, supreme governing body) of the NPO may decide on the need for an audit to conduct peer review and obtaining a reliable opinion on the quality of accounting in the organization.

In this case, it should be developed and brought to the stakeholders the procedure for conducting an audit. The duration of the event, the areas of accounting, the list of documents that will be controlled must be specified.

Ask questions, and we will supplement the article with answers and explanations!

Plus, some NPOs lease Income statement ... This should be done when:

The NGO received substantial income from entrepreneurial activities;

impossible to assess financial position NPOs without income earned indicator.

In all other cases, the NPO reflects data from entrepreneurial activity in the target use report under the line “Income from income-generating activities”. But if this is not enough to reflect the financial position of the NPO, submit a statement of financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NPOs fill out the balance sheet in a special way (see general ). Some sections need to be renamed. For example, Section III should be called not “Capital and reserves”, but “Earmarked financing”. After all, a non-profit organization has no goal of making a profit. Instead of capital and reserves, NGOs report the balance of earmarked receipts. Balance lines that NPOs must replace in section III are named in the table below.

Balance line code, the name of which the NCO needs to change	Name of lines for commercial organizations	NCO strings name
	Section III of the Balance Sheet "Capital and reserves"	Section III of the Balance Sheet "Target financing"
1310	Authorized capital	Unit trust
1320	Own shares repurchased from shareholders	Endowment capital
1350	Additional capital (without revaluation)	Targeted funds
1360	Reserve capital	Real estate and especially valuable movable property fund
1370	Retained earnings (uncovered loss)	Reserve and other trust funds

This procedure is spelled out in Note 6 to the Balance Sheet and in the Note to Appendix 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash flow statement

The cash flow statement of NPOs is not included in the accounting statements. This is directly spelled out in clause 85 of the regulation approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

There are special features for foundations. They are obliged to publish annually reports on the use of their property (clause 2 of article 7 of the Law of January 12, 1996, No. 7-FZ).

Tax reporting

All NPOs are required to submit information on the average number of employees to the tax office. This should be done even if there are no employees. In addition, all NPOs are required to submit certificates of 2-NDFL form for each employee and calculation of 6-NDFL form.

For more on this topic, see:

What rights and obligations do taxpayers have? ;

For the rest, the composition of tax reporting in NPOs depends on the tax regime.

Tax reporting: OSNO

Non-profit organizations in the general regime submit tax reporting, mandatory .

Income tax

All NGOs are obliged to file income tax returns. This obligation does not depend on whether there is taxable income or not. This conclusion follows from Article 246 and paragraph 1 of Article 289 Tax Code RF.

There are peculiarities for NPOs that have no profit. They submit a declaration only once a year in a simplified composition:

Title page (sheet 01);

Calculation of corporate income tax (sheet 02);

Report on the intended use of property (including cash), works, services received within charitable activities, targeted receipts, targeted financing (sheet 07);

Appendix No. 1 to the tax return.

This follows from Article 285 and paragraph 2 of Article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / 600.

If a non-profit organization makes a profit, the declaration must be submitted on a quarterly basis. At the same time, NCOs do not pay advance payments if income from sales for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of article 286 of the Tax Code of the Russian Federation).

VAT

Non-profit organizations in the general regime are obliged to submit a VAT return on a quarterly basis in accordance with the general procedure. If there is no VAT taxable object, hand over only title page and section 1 (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / 558).

An NPO can submit a single (simplified) tax return, which was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n, only if it does not simultaneously have:

object of VAT taxation;

transactions on current accounts.

Property tax

Non-profit organizations in the general regime submit a property tax declaration on a quarterly basis, at general order... The exception is organizations that do not have fixed assets. procedure for filling out a tax return for property tax set out in the article.

Since NPOs do not calculate depreciation, on lines 020-140 of section 2 of the declaration, indicate the difference between the balance on account 01 "Fixed assets" and the amount of depreciation on off-balance sheet account 010 (clause 1 of article 375 of the Tax Code of the Russian Federation).

As for the rest of the tax returns, the obligation to submit them depends on whether the NPO has a taxable object.

Tax reporting: STS

Non-profit organizations submit mandatory reporting on a simplified basis ... In addition, NCOs, on a simplified basis, annually submit to the tax inspectorate a declaration on the single tax that they pay (clause 1 of article 346.12 of the Tax Code of the Russian Federation). Moreover, the obligation to submit declarations does not depend on whether there were income and expenses in the reporting period or not.

This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, NCOs on a simplified system are required to maintain income and expense book ... This is stated in article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more on this topic, see:

How to draw up and submit a single tax return with simplified taxation ;

How to keep a ledger of income and expenses with simplification .

Non-profit organizations on a simplified basis do not pay income tax, property tax and VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not obliged to submit declarations on the taxes listed. But there are exceptions to this rule:

NGOs that have property taxable at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation), pay tax on this property and

26 Oct 2016

Often, it is the shortcomings and errors in the reporting of the organization that become the formal reason that allows government bodies accuse the organization of violations of the law and interfere with its work. Often, even businessmen complain about endless checks and the need to submit a lot of the same type of reporting to various structures. However, non-profit organizations, including human rights organizations, are forced to provide even more accountability. They have to report not only to the business they are used to. Tax Service, Pension Fund, Social Insurance Fund, but also to the Ministry of Justice. Moreover, if the organization is included in the list of "foreign agent", then the number of reporting increases significantly. Advocate Marina Agaltsova compiled instructions for reporting non-profit organizations. So, NPOs must provide the following reporting:

Tax reporting(list for organizations on OSNO)
- VAT declaration;
- income tax declaration;
- information on the average headcount;
- property tax declaration;
- transport tax declaration;
- land tax declaration;
- 2-NDFL;
- 6-NDFL.
Financial statements
Reporting to the Pension Fund
Reporting to the Social Insurance Fund
Reporting to the Ministry of Justice.

Tax reporting of non-profit organizations

VAT declaration

Organizations must submit a VAT return for each quarter. The terms and procedure for submitting the declaration, as well as paying the tax, are specified in Art. 174 of the Tax Code of the Russian Federation. Declarations are submitted within the following deadlines:

for the IV quarter - until January 25 of the next year;
for the first quarter - until April 25 of the same year;
for the II quarter - until July 25 of the same year;
for the III quarter - until October 25 of the same year.

In most cases, the VAT declaration is submitted via telecommunication channels (electronically). The ability to report on paper is provided only to some categories of taxpayers (clause 5 of article 174 of the Tax Code of the Russian Federation). In particular, Art. 145 of the Tax Code of the Russian Federation provides for such an opportunity for taxpayers if for three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs excluding tax did not exceed two million rubles in aggregate. To exercise this right, you must provide a notification to the tax office.

The tax is paid in equal installments within three months following the reporting period. Payments must be sent by the 25th of each month. For example, the tax for the first quarter of 2016 must be transferred until 04/25/2016, 05/25/2016, 06/27/2016.

Certain categories of persons are also required to submit to the Federal Tax Service a register of received and issued invoices. The journal is submitted in electronic form no later than the 20th day of the month following the expired tax period (clause 5.2 of article 174 of the Tax Code of the Russian Federation).

Income tax declaration

For corporate income tax, it is necessary to submit a declaration based on the results of the first quarter, six months, 9 months and a year (Article 285 of the Tax Code of the Russian Federation). The terms and procedure for submitting the declaration, as well as the payment of advance payments and tax are specified in Art. 287 and Art. 289 of the Tax Code of the Russian Federation. In the income tax return, revenue and expenses are shown on an accrual basis from the beginning of the year.

You need to submit the declaration:

for a year - until March 28 of the next year;
for the first quarter - until April 28 of the current year;
for the first half of 2016 - until July 28;
for 9 months of 2016 - until October 28.

Taxpayers who make monthly advance payments must submit income tax returns on a monthly basis (clause 3 of Art. 289, Art. 287 of the Tax Code of the Russian Federation).

An organization has the right to submit a profit tax declaration in paper form if the average number of employees (the number for newly created companies) does not exceed 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation). In other cases, reporting should be done electronically.

Non-profit organizations, which do not have tax obligations, submit a tax return in a simplified form after the tax period (clause 2 of article 289 of the Tax Code of the Russian Federation).

Personal income tax reporting

Since 2016, a new 6-NDFL income statement has been submitted individuals(Clause 2, Article 230 of the Tax Code of the Russian Federation):

for the first half of the year - until July 30 of the current year;

The annual calculation in the form of 6-NDFL is submitted before April 1 of the year following the reporting year.

Also, once a year, a 2-NDFL certificate is submitted until April 1 of the next year. With the number of individuals on whom information is submitted, up to 25 people, the organization has the right to submit reports on paper. If the number is more than 25 people, you need to report in electronic format.

Corporate property tax declaration

The payers of this tax are organizations that have property on their balance sheets. The procedure and terms for payment of property tax and advance payments are established by the constituent entities of the Russian Federation (Article 383 of the Tax Code of the Russian Federation).

According to the results of the first quarter, six months and nine months, it is necessary to submit tax calculations for property tax, and at the end of the year - a declaration. At the same time, the constituent entities of the Russian Federation can cancel the submission of tax calculations, but all organizations that have fixed assets on the balance sheet must submit the annual declaration (Article 379 of the Tax Code of the Russian Federation).

The declaration for the year must be submitted by March 30 of the next year (Article 386 of the Tax Code of the Russian Federation).

Tax calculations for property tax are submitted:

for the first quarter - until April 30 of the current year;
for the first half of the year - until July 30 of the current year;
for 9 months of 2016 - until October 30 of the current year.

Transport tax declaration

Submit a tax return and pay tax to organizations that have registered vehicles(Article 357 of the Tax Code of the Russian Federation).

The procedure and terms for payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. At the same time, the date of payment of the tax for the year cannot be set earlier than February 1 (clause 1 of article 363 of the Tax Code of the Russian Federation).

A tax return is submitted once a year no later than February 1 (Article 363.1 of the Tax Code of the Russian Federation).

If the number of employees is more than 100 people, the declaration must be submitted to in electronic format(Clause 3, Article 80 of the Tax Code of the Russian Federation).

Land tax declaration

Organizations that have land plots recognized as an object of taxation (Article 388 of the Tax Code of the Russian Federation) submit a declaration and pay tax.

The procedure and terms for payment of land tax and advance payments on it are established regulations representative bodies municipalities... At the same time, the date of payment of the tax for the year cannot be set earlier than February 1 (Article 397 of the Tax Code of the Russian Federation).

A tax return is submitted once a year no later than February 1 of the following year (Article 398 of the Tax Code of the Russian Federation).

The declaration is submitted on paper if the number is less than 100 people. In other cases, you need to report in electronic format (clause 3 of article 80 of the Tax Code of the Russian Federation).

Information about the average number of employees

Information on the average number of employees must be submitted to the Federal Tax Service by January 20 of the next (reporting) year. This form leased once a year (clause 3, article 80 of the Tax Code of the Russian Federation).

Financial statements

Organizations must submit annual financial statements to the Federal Tax Service and Rosstat.

The annual accounting (financial) statements of a non-profit organization consist of an accounting balance sheet, report on the intended use of funds and applications to them(Clause 2, Article 14 of the Federal Law dated 06.12.2011 No. 402-FZ).

If the NPO is engaged in entrepreneurial activity (it is necessary that this be provided for by its charter), it is also necessary to provide a report on the intended use of funds.

The deadline for delivery is March 31 of the next year (subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation, paragraph 2 of article 18 of the Federal Law of 06.12.2011 No. 402-FZ).

You can submit financial statements on paper or electronically.

3. Reporting to the Pension Fund

Form RSV-1

All organizations that have employees must report to the FIU on the results of the first quarter, six months, nine months and a calendar year in the RSV-1 form. If the average number of employees exceeds 25 people, you need to report electronically. The same rule applies to newly created or reorganized companies (clause 10 of article 15 of the Federal Law of 24.07.2009 No. 212-FZ).

For NPOs on OSNO, it is necessary to submit reports within the following deadlines:

for a year - until February 15 (on paper), February 20 (electronically) of the next year;
for the first quarter - until May 15 (on paper), May 20 (electronically) of the current year;
for half a year - until August 15 (on paper), August 20 (electronically) of the current year;
for 9 months - until November 15 (on paper), November 20 (electronically) of the current year.

How to fill out the formhttp://www.pfrf.ru/strahovatelyam/for_employers/pred_ot/~2163

Form SZV-M

Since 2016, in addition to RSV-1, employers must also monthly (no later than the 10th day of the next month) submit reports to the Pension Fund of the Russian Federation for employees on new form SZV-M (Federal Law dated December 29, 2015 No. 385-FZ).

3. Reporting to the Social Insurance Fund

Form 4-FSS

All organizations that have employees must report to the FSS based on the results of the first quarter, six months, nine months and a calendar year. If the average number of employees exceeds 25 people, then the report in the form 4-FSS must be submitted in electronic form. The same rule applies to newly created or reorganized companies (clause 10 of article 15 of the Federal Law of 24.07.2009 No. 212-FZ).

The reporting deadlines are as follows:

for the previous year - by January 20 (on paper), January 25 (electronically) of the next year;
for the first quarter - until April 20 (on paper), April 25 (electronically) of the current year;
for half a year - until July 20 (on paper), July 25 (electronically) of the current year;
for 9 months - until October 20 (on paper), October 25 (electronically) of the current year.

Confirmation of the main activity

The insured must annually confirm his type of activity (order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55).

statement on 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 (except for policyholders - small businesses).

4. Reporting to the Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for:

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

Public associations (public organization, public movement).

Report on the form ОН0003

Received volume report public association money and other property from international and foreign organizations, foreign citizens and stateless persons, about the purposes of their spending or use and about their actual spending or use is posted on the portal of the Ministry of Justice of Russia at the address on the Internet(www.minjust.ru).

In addition, the report can be submitted personally (by power of attorney) or sent by mail to the territorial body of the Ministry of Justice of Russia at the place of registration of the organization in the form mailing with a list of attachments. Deadline - until April 15 (following the reporting year).

Continuation letter

Such a letter can be submitted personally (by power of attorney) or sent by mail to the territorial body of the Ministry of Justice of Russia at the place of registration of the organization, the term is not specified, but such a letter must be submitted annually.

All other NPOs (with the exception of public associations)

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

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,
for the previous year, the inflow of property and funds of NPOs (from any sources) amounted to over three million rubles.

Such organizations provide a report in the form ОН0001 (report on the activities of the non-profit organization and on the personnel of its governing bodies) and according to the form ОН0002 (report on the expenditure of funds by the non-profit organization and on the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons). The report is posted on the website of the Ministry of Justice of Russia at:(http://unro.minjust.ru/) ... Deadline - until April 15 of the next (reporting) year.

If an NPO does not have any of the above criteria, then it posts on the website of the Ministry of Justice (http://unro.minjust.ru) a statement / message on the continuation of its activities is posted until April 15 of the next (reporting) year.

There is a requirement for foundations to publish annually (the exact date is not determined) reports on the use of their property. The law does not stipulate in what form the publication of the report should be made, therefore it is possible to print it as a brochure or publish it in the media and on your website.

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

financial and economic activities, confirming compliance with the requirements of the law on the use of property and spending of funds of a charitable organization;
the personal composition of the supreme governing body of a charitable organization;
the composition and content of charitable programs of a 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, revealed as a result of inspections carried out by tax authorities, and measures taken to eliminate them.

Non-profit organization acting as a foreign agent

Such an organization provides the following reports:

a report on its activities, on the personal composition of the governing bodies once every six months, no later than the 15th day of the month following the end of the half-year (January 15, July 15);
a report on the purposes of spending funds and the use of other property, including those received from foreign sources, and on the actual spending 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 (January 15 , April 15, July 15, October 15);
auditor's report on the results of the audit of the annual accounting (financial) statements annually no later than April 15 of the year following the reporting year.