Software for the transmission of reports in electronic form. Electronic accounting: what are the benefits? What reports are submitted to the tax

Today, without exception, all legal entities, individual entrepreneurs, leading commercial activities, must obligatorily submit reports to the relevant authorities.

Dear Readers! The article talks about typical solutions legal issues but each case is different. If you want to know how solve your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It's fast and IS FREE!

Moreover, both tax and accounting. Previously, such procedures took a lot of time, since it was necessary to generate a lot of documents in printed form.

Today, the reporting procedure is as simple as possible, its preparation takes a minimum of time. For this, various electronic programs are used.

In this case, they also encrypt the data, as well as the subsequent sending to special authorities.

There are many different nuances associated with electronic reporting. All of them are reflected in the legislation and on the official website of the Federal Tax Service.

Basic moments

Today, the need for accounting and tax reporting is reflected in legislative regulations. Moreover, its compilation should be carried out in accordance with certain formats.

Previously, this caused a large number of difficulties due to the cumbersomeness of the various filled tables. Today, in the age of automation, procedures are simplified as much as possible.

There are special programs for reporting in in electronic format and its subsequent sending to the Federal Tax Service.

Despite all the simplicity, there are a large number of very different nuances associated with the procedure of this type.

That is why, before you start choosing an application for reporting, you should definitely consider the following important questions:

what it is?
functions performed;
normative base.

What it is?

Today according to legal requirements all enterprises, without exception, must keep records of the following types:

tax;
accounting.

Under tax reporting	A certain list of information about economic activity a business that should be taxed. The list of information required for reflection is quite large. In doing so, you should remember the importance of accurate reflection of all data. Since on the basis of them a tax base will be formed for calculating the tax required to pay
Financial statements	Information presented in tabular form regarding the conduct of business activities by the enterprise. Moreover, usually such reporting should reflect all, without exception, information on actions of any nature carried out at the enterprise. Accounting and tax reporting can be conducted both jointly and separately. The first method is the most convenient and least labor-intensive.
Electronic reporting	The process of compiling tax and accounting reports using special programs. The main advantage of such programs is a significant reduction in the labor costs of an accountant. All in all, one workplace with a pre-installed program for tax and accounting reporting allows you to solve the accounting problems of an enterprise with 100 or more employees

Functions performed

The list of functions that the program implements for reporting, maintaining accounting is quite extensive. It depends on the manufacturer as well as the type.

First of all, it is the license that affects the functionality of a particular application. Almost all electronic reporting software today has a standard set of basic functions.

If necessary, it is possible to expand them - for a fee. So, the cost of the program for compiling such reporting is primarily affected by the following points:

In addition to basic set functions directly related to reporting, almost without exception, programs can:

The list of additional functions depends on specific program and the selected license. At the same time, you should take into account a large number of very different points when choosing an application.

It is important to remember that every year the requirements of the Federal Tax Service for the reporting provided change somewhat. Therefore, you must always make a choice in favor relevant programs constantly updated by the manufacturer.

Normative base

On the this moment the issue of providing tax and accounting reports is disclosed in sufficient detail in the current legislation. The most significant normative document is an Tax Code RF.

First of all, you should familiarize yourself with the following sections of it that affect the preparation of tax and accounting statements:

Although all programs used to generate electronic reporting, without exception, exclude the possibility of making a serious mistake, it is worthwhile to carefully read the designated NAPs.

So it will be possible to avoid a variety of difficulties, problems with tax authorities... It is also important to closely follow all the amendments that are present directly on the FTS website. It is constantly being updated.

These include the following:

	What are accounting objects of this type, what exactly refers to them
	The requirements for the organization of accounting are listed
	What should be guided when choosing
	What source documents accounting, what securities belong to them
	Registers used in the preparation of accounting
	Asset Inventory Process
	How is it required in accordance with legal regulations to carry out monetary measurement of accounting objects

Despite the almost complete automation of the reporting process, it is necessary to carefully familiarize yourself with all the legislative acts used in the work of the programs.

This will avoid making mistakes. It should be remembered that providing incomplete information in tax reporting is punishable by significant fines.

In some cases, the FTS may appoint due to false information in the reporting.

Electronic reporting software in Russia

Today, a fairly large number of various developers are engaged in the supply of software for accounting in electronic form, submission of reports via the Internet.

This is where the main difficulty in choosing the right software lies - in its abundance. The main questions, which will need to be disassembled in advance, include:

main list;
which are free;
nuances for individual entrepreneurs.

Basic list

There is a fairly extensive list of various programs for submitting reports in electronic form. VLSI and many other similar ones allow solving simultaneously a large number of various tasks in the field of accounting.

It is at this point that you should rely on when choosing a specific application. Today, the most convenient and functional applications that do not require special training from the worker are:

1C: Reporting;
Sbis ++;
1C: Sprinter;
Contour-Extern.

The most popular application in this area, which is always heard by everyone, is 1C: Reporting. This program is part of 1C: 8.

If there is such a need, it is possible to install the reporting module in earlier versions of programs from this company. For example, in 1C: 7.7.

One of the most significant advantages is the ability to work simultaneously with several different crypto providers.

The connection to the encryptors is carried out directly from the workstation of the accountant himself.

Another advantage is that there is no need to visit the company's office to obtain a special certificate, this action is carried out remotely.

Video: Kontur-Extern - Electronic reporting in the IFTS

Kontur-Extern - this program has a significant global difference from similar ones. The main reason for this is that there is no need to install software.

All actions for generating reports are carried out through a special Web interface. But at the same time, the cost of connection is more than 10 thousand rubles.

Which are free

At the moment, there are a number of electronic reporting programs that are completely free. They have their own merits and demerits.

The types of applications under consideration today include the following:

LIGHTS;
Taxpayer Legal entity.

The latter is especially popular. Its main advantage over others is that it is officially recommended by the Federal Tax Service.

And download this program it will be possible directly from the FTS website at.

Nuances for individual entrepreneurs

Features of the formation of tax-type reporting for individual entrepreneurs are fully reflected in the legislative norms.

At the same time, when preparing electronic reporting, standard requirements are imposed on individual entrepreneurs. Information must be transmitted via telecommunication channels. This method communication is designated as TCS.

Nowadays there is an extensive market software products, intended for submission of reports in electronic form. When choosing a software product, we all face the difficulties of choosing, analyzing the value for money. We studied the needs of accountants and managers for choosing a software supplier and compiled simple scheme action.

Reporting schemes

The legislation provides for the possibility of submitting reports in three ways:

in person or through a representative;
by mail in a valuable letter with a list of attachments;
electronically via the Internet.

The first two methods do not raise questions, but for some business entities such methods have become impossible. For example, in accordance with clause 3 Art. 80 and p. 5 Art. 174 Tax Code of the Russian Federation, all VAT payers, including tax agents, are required to submit VAT tax returns only in electronic form via telecommunication channels. Similar restrictions apply to personal income tax declarations, the calculation of insurance premiums and others.

Before choosing a software product, you need to understand the technological side. There are three schemes for sending reports:

straight;
representative;
portals.

Scheme name	The essence of the scheme	pros	Minuses
Straight	The client enters into an agreement with the operator electronic document management or an intermediary. As a result, the subscriber is provided with a program for sending reports, and an electronic digital signature is issued to the manager or other authorized person.	Full control of reporting submission is guaranteed. It is possible to receive messages and requests from the Federal Tax Service. When connecting several organizations, you can save money.	Annual payments. To send reports, you need a user who understands the process, knows the requirements and keeps track of the deadlines.
Representative	Reporting is sent through an organization that has software package, allowing you to send reports to other organizations or individual entrepreneurs.	Low price for one-time shipment (from 100 rubles). The simplest option: you come to the representative - and everything was passed for you.	Complete dependence on the conscientiousness of the representative. Lack of feedback on the submission of reports (unless otherwise specified in the contract). Reporting passed? Didn't it pass? Accepted or not? There is no opportunity to receive requests and inquiries from the Federal Tax Service and respond to them. The representative scheme is of particular concern tax authorities... There are expectations that it will be canceled soon.
State portals	The organization buys the "key" to the electronic digital signature(EDS) at any accredited certification center and submits reports through the state. portals (https://www.nalog.ru/, http://fss.ru/ and others).	The minimum costs are only for digital signature.	Separate registration on each portal. Different logic of work on different sites. There is no help or support at all.

Further, only the direct scheme will be considered. Schemes "representative" and "portals" do not need analysis and comments. When choosing to send reports using the "portals" scheme, you should familiarize yourself with the section "Registration of an electronic digital signature certificate".

Electronic reporting market players

127 operators of electronic document management are registered in Russia. Their list is posted on the website of the Federal Tax Service of the Russian Federation.

The leaders in this market are constantly changing. The largest (by the number of subscribers) are:

Tensor (product - Sbis);
Kaluga Astral (product - and many so-called integration projects, where Kaluga Astral appears only as a special communications operator: 1C-Reporting, and others);
SKB Kontur (products: Kontur-Extern, Elba and Accounting.Kontur);
Taxcom (products: Dockliner and 1C-Sprinter).

Criteria for selecting a product for reporting

"Free" or "Not Free"

Before moving on to choosing a program, you need to clarify your preferences. Technologically, there are two types of programs:

offline - system on a computer (copy on an external hard drive or flash drive);
online - cloud technologies, work from any computer on the Internet.

The first group includes such software products as VLSI ++, 1C-Reporting, Astral Report and others.

With the second group, everything is very difficult. Users think that online is the ability to work from any computer with an Internet connection. For example, the Kontur-Extern program. All reports are created and uploaded on the Kontur portal, but at the same time, a cryptographic information protection tool (CIPF) must be installed on the workplace. It should be borne in mind that in the case of installing the cryptographic information protection system on a computer, it is impossible to work from any machine. If SKZI is not installed on the computer, it is online. These software products include Accounting.Kontur and Kaluga integration solutions: Buchsoft, Moe Delo, Glavbuh and others.

What to look for when choosing a reporting sending program

What is expensive will not always justify its price. It may turn out that for additional fee options are provided that are not needed. It is necessary to correctly prioritize and understand what we want to get from the program: only sending reports or an additional service.

Operators provide a varied list of additional services... Here are just a few of them:

Completing of the work professional accountant in automatic mode(the service itself makes calculations for taxes and fees, the client sends reports to all regulatory authorities with one click of a button).
EDS registration.
Service training.
Providing accounting advice.
Providing a regulatory framework.
Data storage.

So, you asked for the program only for sending reports, and you were additionally provided with a complete package. For some, this will be the solution to all problems, and for others - an unnecessary additional service. That is why, when choosing a program or a sending service, it is necessary to clarify what exactly is included in the price. And if you do not need these services, refuse them or look for another special communication operator.

The minimum requirements for the system (except for sending the Federal Tax Service, the Pension Fund of the Russian Federation, FSS and Rosstat) are letters, reconciliations, a reporting preparation and verification system, the ability to download report files from other programs. Many users need exactly this functionality, simple and basic, not hung with additional "bows". It is also necessary to take into account how many subscribers you have: if there are many companies in your jurisdiction, you should definitely ask the suppliers about the tariff for the group of companies. This is usually beneficial.

When choosing a software product, pay attention to the interface. A good interface is an intuitive interface, which means that no training is required to work in the program.

General procedure for connecting to reporting

The procedure for connecting to the program to send reports is approximately the same. List of documents required for reporting:

connection application;
operator service agreement;
agreement on the exchange in the EDI system;
documents for registration of an EDS (according to general rule they include certified copies of the TIN and OGRN of the company or individual entrepreneur, as well as the passport and SNILS of the head).

Reporting in government bodies via TCS is transmitted in encrypted form, signed by an EDS certificate issued for an employee who has the right to sign. This is usually the head of the organization.

Registration of electronic digital signature certificate

EDS is used to confirm the authenticity of documents transmitted via telecommunication communication channels:

certifies that the signed text comes from the person who put the signature;
protects the signed document from distortion.

Electronic reporting providers provide services for registration of an EDS certificate. Before registering an EDS certificate, determine the scope of the signature. Perhaps you need to sign more than electronic reporting... For example, it is required to certify documents with EDS when using electronic document management or to participate in electronic trading. If you are interested in expanding the zone EDS application ask the communication operator about the possibilities of using EDS.

If you choose to send reports according to the "portals" scheme described in the section "Schemes for sending reports", register an EDS certificate with accredited suppliers. On average, the price for registering an EDS certificate is from 950 rubles.

"The economy should be economical - this is the requirement of the times"

With this thesis, Brezhnev L.I. explained why there is such a commodity "abundance" in the USSR... Today Brezhnev's statement is very relevant. The market for electronic reporting operators is overcrowded. Electronic reporting sellers are forced to regularly arrange promotions and provide discounts. Over the past couple of years, we have seen the following stocks on the market:

software products for sending reports for a period from 3 to 6 months - free of charge;
zero reporting - free;
price reduction for the first year of service;
50% discount when changing a software product (moving from a competitor).

Price structure

Price lists for sending reports can be viewed on the websites of special communication operators. For example, you can see the sites of the following companies:

Accounting, contour ;
Circuit. External ;
My Case ;
Sky.

The price comparison is conditional, one organization was considered in the general regime, the minimum prices for a year of service are indicated.

For comparison, the minimum capabilities of the program were selected: only sending reports to all government agencies. The price rises when choosing additional services.

For comparative analysis not taken into account price offer company Sky, as it has a price set for sending each report. The price is 170 rubles in Moscow and the region, in other regions— 100 rubles.

Conclusion: on pricing policy leaders are:

offline - 1C-Reporting;
online - Contour. External.

The range of prices is very large. As a rule, for high price additional service is hidden.

Switching from one reporting program to another

When deciding to change the software product, choose the optimal time for the transition. It is better to do this in non-seasonal months, that is, in those in which there is no quarterly, semi-annual or annual reporting. The terms of connection to the submission of reports can vary from 1 to 10 days, and this should definitely be taken into account. The final stage of connecting to sending reports through any special communication operator will be registration on the tax server. This technical aspect not amenable to adjustment, that is, you cannot rush the procedure. As a rule, registration on the tax service server is quick, but sometimes failures occur in the government agency. That is why we categorically do not recommend issuing an EDS on the last day of the reporting period - the danger of being late in sending the required report will be quite real.

In the event of a program change in the middle of the year, it is better to provide for the possibility of transferring reports from one program to another.

Which system to choose for submitting reports via the Internet? This question is the most important for those who decided to go to a "paperless" relationship with the inspection. To answer it, the accountant needs to know how the existing systems fundamentally differ. And for accountants who already submit declarations in electronic form, the description of systems given in our article will help them find a way out of difficult situations faster. Such, for example, as a computer breakdown or disconnection of the Internet at the time of preparing reports for sending.

At the moment, there are more than 10 licensed systems for generating and sending reports. However, most of them do not have fundamental differences from each other - only the set of services and the manufacturer's brand are different in them. As for the principle of operation, all systems are divided into only two categories. These are offline systems (also called "thick client") and online systems ("thin client").

Offline system

When using an offline system, the program is installed on the taxpayer's computer. Accordingly, the formation of reports takes place on the hard disk of the computer. When the statements are generated, the accountant signs it with a private key. Then it encrypts the resulting file using the public EDS key of "own" inspection, and sends a report. He only needs an Internet connection at this moment - just before sending.

The report (encrypted file) is sent via e-mail to the server of the special operator of communication. Having received the report, the special operator sends a confirmation to the taxpayer by e-mail - a file signed by the special operator's EDS. And the special operator sends the report itself to the inspection server. That is, the report travels two segments of the path. The first one is from the taxpayer's computer to the special operator's server. The second is from the special operator's server to the inspection server.

In a similar way - from the inspection server through the special operator's server to the taxpayer's computer - the documents move, which the inspectorate sends to the taxpayer. This is a receipt, which confirms that the reports have reached the inspection server, and the acceptance of a declaration, which indicates whether the report was accepted or not, and informs about the reasons for the refusal.

In total, there are more than 10 offline systems on the market. The most popular (the number of subscribers is in the hundreds of thousands) are Taxcom-Sprinter, SBiS ++, Astral Report, Kontur-Extern Light.

pros

1. When using a dial-up connection (“weak” access channel) to access the Internet, offline systems are more convenient than an online system.

Minuses

1. Self-installation of updates. In offline systems, taxpayers are required to set new tax return formats on their own. If the accountant does not install the updates, the reports will not be accepted by the inspection. At the same time, the installation of updates often turns into abnormal situations that make it impossible to send reports. For example, some systems have the following disadvantage: if the Internet is disconnected while downloading the update, it will be impossible to send reports.

The old declaration format will be removed from the computer, and the new one will not be installed. Moreover, if operating system(say, Windows) of the taxpayer has some flaws (for example, an unlicensed system is installed or a program is missing in the package), then it may not be possible to install updates. Finally, problems can arise when too many accountants at the same time (for example, in the last hours of reporting) try to download updates from the server.

2. The need to store the archive on separate media. In offline systems, the archive of submitted reports is stored on the taxpayer's computer. Accordingly, a serious breakdown of the computer will lead to loss of reporting. Therefore, the sent declarations and calculations after sending must be copied to other media.

3. Binding to the computer where the system is installed for sending. If the reporting is sent on the last day and during its preparation either the computer breaks down or the electricity (Internet) is cut off, then the accountant will most likely have to urgently run to the post office and send the declarations on paper. The reason is that the sending program is installed on a specific computer. Accordingly, if it breaks down, it will be impossible to send "electronic" reporting. And in case of a power outage or the Internet, the accountant will need an “alternate airfield”. That is, an office or apartment, where there is currently electricity, Internet access and the consent of the owners of the computer to install several programs on it. Moreover, if, when the Internet is turned off, the program for sending can be copied and transported on a flash drive, then in the event of a power outage, the system unit will have to be taken to the spare office (after all, the program cannot be copied).

4. Less certainty with fixing the time of sending the report. The date of dispatch is fixed upon confirmation of the special communication operator. Let's say a taxpayer submits reports through an offline system "on a flag" (say, a few hours before the expiration date). When he sends the report by mail, he will have to wait for some time until the mail delivers the report to the special operator's server and until the confirmation goes back. If the mail for any reason delays the report, it may happen that after midnight the taxpayer will receive a confirmation dated later than required in the day. And he will not have time to rectify the situation.

Online system

Such a system, unlike an offline system, implies work in a browser (for example, Internet explorer). This means that you do not need to install special programs for generating reports on your computer. Using the certificate of his EDS, the taxpayer enters the server of the special operator, receives the current formats from there and starts generating reports. In the most common online system "", data can be entered manually, or you can attach a ready-made file generated in an accounting program.

In this case, the formation, signing and encryption of the report is carried out at the taxpayer's workplace. The difference from the offline system is that all these processes do not take place on the hard drive, but with the help of so-called temporary Internet files. (It is this feature of online technology that saves the taxpayer from having to keep track of updates and download them to the hard drive of their computer). It should be clarified that working in a browser (with temporary files) is not the same as working on a special operator's server. Roughly speaking, the cable that provides the connection to the Internet (and, accordingly, the connection to the server of the special operator) can be pulled out of the computer during formation, signing and encryption, and this will not affect the work with reporting.

The connection to the server is required after signing and encrypting the report. It is needed to send it. When the connection to the server is established, and the accountant clicks the "Send report" button, the data is not sent by mail, but is immediately saved on the special operator's server. In this case, the report signed by the taxpayer goes to the server of the special operator (and then is stored there) only in encrypted form.

A few seconds later, in the browser window, the accountant sees the confirmation of the special operator generated by the server, according to which the time of sending the report is recorded. The server then sends the report to the inspection. That is, the report goes through one segment of the path - from the special operator's server to the inspection server. There is no segment from the computer to the special operator's server when using the online system.

Further, the inspectorate sends the taxpayer documents on the acceptance of reports. They come in encrypted form to the special operator's server and are stored there. With the help of his EDS certificate, the accountant enters the server and reads receipts and protocols.

The online system has many advantages and is very simple and convenient to use. But creating and maintaining such a system is much more difficult. Therefore, only one online system for generating and sending reports - "", has received widespread use (about 1 million subscribers).

Minuses.

1. When using a dial-up connection for Internet access ("weak" access channel), working with the online system may be uncomfortable.

Pros.

1. There is no need to install updates. New formats of declarations and calculations are laid out by the specialists of the system manufacturer. Accordingly, the problems described above related to the installation of updates do not arise. Whatever the level of "computer" literacy of the accountant, he can be sure that he will always be able to send the declaration in an up-to-date format.

2. No need to store sent reports. All previously sent reports are encrypted and stored on the special operator's server. With the help of his EDS certificate, the accountant can access them from any computer. Please note: in order to gain access to previously sent declarations, you must also store those keys that have already expired. Reports sent in, say, 2006 can only be read using the private key that was in effect at that time. At the same time, nothing prevents the accountant from copying even encrypted or decrypted reports and storing them on any media.

3. The accountant is not "tied" to a specific computer. If on the last day of submitting reports, the computer breaks down, electricity or Internet access is cut off, reports can be sent from another computer. To do this, the accountant will only need a ru-token (analogue of a flash drive) or a floppy disk where key certificates are stored. You also need a program for encryption "Crypto Pro". Having a medium with the listed data, installing the Crypto Pro program and registering a certificate, you can send reports.

4. Instant fixation of the reporting date. When the accountant clicks the "send report" button, he does not send it by mail, but saves it on the special operator's server. Therefore, the confirmation by which the date of sending is fixed is generated instantly. Therefore, in the case of sending a declaration “on the flag”, the accountant can be sure that he has submitted the reports on time within a few seconds after sending.

5. "Two in one". Buying the online system "", the accountant receives the offline system "Kontur-Extern Light".