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

• The NGO received substantial income from entrepreneurial activities;

• it is impossible to assess the financial position of an NPO without an indicator of the income received.

In all other cases, the NPO reflects data from business activities 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 “ Special-purpose 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 in commercial organizations	NPO string names
	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

Cash flow statement of NPOs accounting statements do not include. 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 about average headcount employees. 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? ;

Otherwise, 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 as part of charitable activities, earmarked receipts, earmarked funding (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 at general order... If there is no VAT taxable object, hand over only the title page and section 1 (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 558 dated October 29, 2014).

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... An 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 office 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 listed taxes. But there are exceptions to this rule:

• NGOs that have property taxable at cadastral value (Clause 2 of Art. 346.11 of the Tax Code of the Russian Federation), pay tax on this property and submit a declaration on it in the general order;

• non-commercial organizations - VAT tax agents who, for example, rent state or municipal property (clause 3 of article 161 of the Tax Code of the Russian Federation), are obliged to

Any enterprise operating in Russia must submit reports to various government agencies.

Are no exception. However, for such entities, a different composition of documentation and special deadlines are provided.

What is an NPO?

A non-profit organization is called an organization, the purpose of which is not to make a profit, and income from activities is not distributed among the founders.

Such a business entity has all the characteristics of a legal entity:

• has an independent balance;
• can open bank accounts;
• has the right to stamps with its own name;
• acts on the basis of the charter;
• is created for an unlimited period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is to achieve public goods. The most famous such organizations are charitable.

Subjects of this kind can carry out commercial activities, but only if it is intended to achieve the goals of the company and the distribution of the income received between the founders is not expected. Their activities are regulated by Law No. 7-FZ.

Financial statements

Non-profit organizations are required to maintain appropriate records, prepare reports and submit them annually. The deadline before which it is necessary to submit the finished forms is March 31 of the year following the reporting year.

According to the legislation, the composition of the bukh. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the peculiarities of the entity's activities:

• Balance sheet... The difference between this report and, consists in replacing the "Capitals and reserves" section with "Target financing". In this case, the organization indicates information about the amounts of sources of formation of its assets. The specific content of the section depends on legal form companies.
  The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if the enterprise has enough a large number of reserves, then the detailed composition of the refinery can be shown in the reporting. If their assortment is limited, then the entire amount is allowed to be shown in one line.
• Intended use of funds report... It contains the following information:
  • the amount of funds used in the activity, including the cost of wages, charity, targeted events, the cost of ensuring the functioning of the enterprise;
  • balance of funds at the beginning of the year;
  • the total amount of money received, including targeted, membership, admission and voluntary contributions, the profit from entrepreneurial activity is also indicated;
  • balance at the end of the year.

You can also write an explanatory note. This document contains a free-form explanation of the individual indicators.

It is allowed to submit reports in paper or in electronic format.

You can find detailed information on accounting for business data from the following video:

Tax reporting

Non-profit organizations also report to the state authorities of the Federal Tax Service Inspectorate. The list of documents depends on the chosen taxation system.

General mode

If an enterprise does not use a special taxation system, then it must submit the following documents to the tax office:

• ... It is recommended to take it in electronic form no later than the 25th day of the month following the end date of the period.
• ... If an existing organization has taxable property as part of its assets, it must provide a calculation and make payments on a quarterly basis. Only companies that do not own fixed assets are exempted from filling out the form and paying tax. The advance payment declaration is submitted to the relevant authorities within 30 days after the end of the reporting period. A document containing information about the final calculation is submitted no later than March 30.
• ... An NPO is recognized as a payer if it conducts entrepreneurial activity... The form is submitted for each reporting period no later than 28 days after its end. The report for the tax period must be submitted by March 28 of the year following the expired one. If the organization did not conduct business, it must submit a special simplified declaration to the territorial inspectorate. The deadline for its delivery also begins on March 28th.
• ... If the company's property includes a land plot, it must submit this report by February 1 of the year following the reporting year.
• ... It is necessary if the organization has vehicle... The deadline for submitting the document is also February 1.

In addition to the above, NPOs must submit to the inspectorate some other papers:

• ... Provided if the company has 100 or more employees. For rent until January 20.
• ... According to the law, any enterprise is obliged to report on the amount of income tax withheld from employees if their number exceeds 25 people. To do this, you must submit to tax authorities a certificate in the prescribed form by April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they are obliged to submit the appropriate reports to the state authorities:

• ... It must be drawn up if the company applies it. The document is submitted quarterly by the 20th day of the month following the reporting period.
• ... To be filled in if the company is on the simplified tax system (). In this case, the form is drawn up and submitted by March 31 of the year following the previous period.

Responsibility for the information specified in the documents, these subjects are the same as other companies.

Other documentation

NPOs also submit settlements to other government agencies.

Extrabudgetary funds

• ... Submitted to the fund social insurance if the number of employees exceeds 25 people. The dates of submission of the document in electronic and paper form differ:
  • on paper should be reported by January 20;
  • electronic payment is allowed to be submitted until January 25.
• ... Submitted to the territorial bodies of the PFR, if the average number exceeds 25 people. The deadlines are as follows:
  • February 15, if the report is formed on paper;
  • February 22, if an electronic payment is submitted.

Federal State Statistics Service

In addition to the reports that are submitted by the organization included in the sample, two mandatory documents must be submitted to the territorial office of Rosstat:

• Form No. 1-NCO... Information on the activities of the enterprise must be submitted by April 1 of the year following the reporting year.
• Form No. 11(short). The document contains information on the movement of fixed assets. It also needs to be submitted to the territorial authorities by April 1.

Ministry of Justice

Non-profit enterprises are required to submit reports on their activities to the Ministry of Justice:

• Form No. 0H0001... It should reflect information about the leaders, as well as the nature of the organization's activities.
• Form No. 0H0002... The completed form contains information on spending targeted funds, as well as on the use of property.
• Form No. 0H0003... To be completed on the official website of the ministry.

In some cases, companies may not provide these reports. This opportunity appears if:

• the NPO did not receive assets from foreign persons, international enterprises, etc .;
• the founders or participants are not foreign citizens;
• the total amount of receipts for the year does not exceed 3 million rubles.

In this case, instead of forms No. 0H0001 and 0H0002, a statement of compliance with the requirements of the law is submitted. It is drawn up in any form.

All of the above reports must be submitted to the territorial administration of the ministry by April 15 of the year following the reporting year.

Features of socially oriented NGOs

According to the current legislation, socially oriented (SO) are non-profit organizations whose work is aimed at solving social problems:

• social protection;
• assistance in overcoming natural disasters, catastrophes;
• animal protection;
• protection of buildings and structures that are of cultural, historical importance;
• provision of legal assistance free of charge or on a preferential basis;
• environmental protection;
• charity;
• prevention of dangerous forms of human behavior;
• activities in the field of health care, education, culture, science, etc.

Most often, they are created in the form of religious organizations, associations, public associations, and autonomous NGOs. Political parties, state corporations cannot be such.

The reporting of such companies has a number of distinctive features... Instead of the standard forms that all businesses hand over, they fill out special forms:

• Balance sheet of SO NPO.
• Report on the targeted use of their funds.

Latest changes 2019

The legislation introduced some new rules for the preparation of reports for non-profit enterprises. The difference between the new rules and the old ones is as follows:

• section 3 of the balance sheet was named "Target financing" instead of "Capitals and reserves", it contains information about earmarked funds and funds;
• material information about the reporting indicators can be disclosed in explanatory note to the balance sheet;
• small NPOs have the right to draw up simplified forms, including a report on the intended use of funds.

According to the changes, socially oriented associations are no longer viewed as separate category... Their reporting forms no longer have significant differences.

As a general rule, a non-profit organization does not prepare financial statements. This follows from the law on accounting, but in some cases a non-profit organization is obliged to draw up and submit to the tax authority a report on financial results. This occurs when a non-profit organization has received income that does not fall under the concept of earmarked funding or earmarked receipts for the maintenance of a non-profit organization, which are given in Article 251 of the Tax Code - "Income not taken into account when determining the tax base."

The earmarked use of funds statement does not provide a comprehensive view of the nonprofit's financial position, financial performance, and changes in financial position. Without knowledge of the indicators of the income received by the interested users of the financial statements, it is impossible to evaluate financial situation and the financial results of the non-profit organization.

As stated in information letter No. PZ-10/2012 of the Ministry of Finance Russian Federation published on December 4, 2012, if in the reporting year a non-profit organization received income from entrepreneurial and other income-generating activities, it is obliged to generate a statement of financial results. The indicator of income earned by a non-profit organization is significant.

In clause 18 of section 5 "Disclosure of information in the financial statements" PBU 9/99 "Income of the organization" says the following: "Revenue, other income, revenue from goods, work, services, amounting to 5 or more percent of the total amount of the organization's income for the reporting period , are shown for each species separately ”. For this PBU, the income of the organization is recognized as an increase in economic benefits as a result of the receipt of assets, cash, other property and the extinguishment of liabilities, which lead to an increase in capital. Receipt of earmarked funds does not increase capital.

In the information letter of the Ministry of Finance No. PZ-1/2011, it is said that a non-profit organization, based on the conditions of operation, as well as the requirements of the legislation of the Russian Federation, independently decides on the materiality of a particular indicator, taking into account its assessment, the nature of specific circumstances of occurrence. The level of materiality of the indicator is fixed in the accounting policy.

The accounting policy not only indicates the level of materiality (for example, 5%), but also determines the amount from which these 5% are calculated so that the principle of calculation is clear to everyone, including auditors. In the explanatory note, indicate the procedure for calculating the materiality of the indicator. But do not forget that there are other forms of reporting that detail the financial result, so you should not make this indicator very low.

When assessing the materiality of accounting indicators subject to separate presentation, an amount that is more than 10 percent of the corresponding section of the balance sheet for the reporting period is recognized as significant.

An indicator is considered significant if it exceeds 10% of the balance sheet currency (line 1600 or 1700 of the balance sheet).

An indicator is considered significant if it exceeds 10% of the section of the balance sheet "Target financing" at the reporting date.

The indicator is considered significant and is presented separately in the balance sheet, statement of financial results. Non-disclosure of the indicator affects the economic decisions of interested users, made on the basis of reporting information. When detailing the articles of financial statements, an amount of 10% or more of the indicator of the reporting article is recognized as material.

How not to write the definitions of the materiality of the indicator:

An indicator of more than 5% is considered significant.

When assessing the materiality of accounting indicators subject to separate presentation, the amount is recognized as significant, the ratio of which to the total of the relevant data for the reporting period is at least 5 percent.

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NPO is different from commercial structures focus on achieving a socially significant result, obtaining material benefits is not a priority for them. Their activities are regulated by the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and industry legislation (Law of 12.01.1996, No. 7-FZ). NPOs can be business associations or individuals... Forms non-profit institutions are consumer cooperative structures, foundations, organizations conducting religious activities.

What reports should NPOs submit

Non-profit institutions are legally obliged to report regularly on the results of their activities. NPOs must file with regulatory authorities full set accounting statements. Its composition is regulated by Art. 14 of the Law of 06.12.2011, No. 402-FZ, the forms of the current forms are given in the Order of authorship of the Ministry of Finance dated 02.07.2010, No. 66n.

IMPORTANT! The financial statements should be prepared once a year.

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

Accounting and tax reporting form the basis for summing up the results of activities. These forms of NPOs are not limited to interaction with regulatory authorities. It is necessary to draw up the following types of reporting:

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

Composition and classification of reporting

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

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

NPOs may not draw up or submit the form for the statement of cash flows provided by the legislation to the inspection body. PBU 4/99 empowers NPOs to not submit a statement of changes in equity.

ATTENTION! Religious organizations may not submit the accounting set of statements if they do not have tax-type liabilities in the reporting interval.

If it is necessary to provide a more detailed explanation of individual indicators in accounting, NPOs can use the forms of explanations recommended by the Ministry of Finance or develop their own template. How to submit accounting reporting documents in electronic form is described in the Order of the Federal Tax Service of 03/20/2017 No. ММВ-7-6 / [email protected]

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

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

Tax reporting will not consist of the following forms:

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

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

Not included in the reporting, but obligatory for submission to the Federal Tax Service in the presence of employees, a certificate of 2-NDFL. It is also necessary to report on the income of personnel in the form of 6-NDFL.

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

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

Reporting to non-budgetary funds is represented by Form 4-FSS, which is monitored by the FSS, and the RSV form. The latter combined the features of several documents that were previously submitted to various insurance premium funds. It must be handed over to the service body of the Federal Tax Service. Two types of reporting documents must be submitted to the PFR branch:

• SZV-STAZH;
• SZV-M.

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

• form 1-SONKO;
• Form 11 (short).

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

1. Form No. 0H0001. The document discloses information about the persons managing the non-profit structure, about the direction of the institution's activities.
2. Form No. 0H0002. The form decrypts data on expenditure transactions with the involvement of targeted financing resources. This report confirms the fact of compliance with the targeted nature of spending. Additionally, information on measures for the use of property assets is indicated.
3. Form No. 0H0003. They are filled out not on paper, but immediately on the website of the Ministry of Justice.

BY THE WAY, NPOs are exempted from filing reports to the Ministry of Justice, provided that in the period under review they did not have any transactions on the receipt of assets from international companies or persons with foreign citizenship. An additional requirement is the compliance of the total volume of annual receipts with the limit of 3 million rubles.

When exempt from filing reporting forms to the Ministry of Justice, forms No. 0H0001 and No. 0H0002 are replaced with an application form.

Deadlines for submitting reporting forms

For non-profit organizations, when preparing documents of a reporting nature, the methods of submitting them to the regulatory authorities through a personal visit are relevant, mailing or TCS. The last option is available for those institutions that have issued digital signature qualified type.

Reporting forms must be submitted to the Ministry of Justice by representatives of the NGO by April 15th. The generated set of financial statements is accepted from the entity economic activity in compliance with the deadlines - until the end of the three-month interval, counted from the date of the end of the reporting year.

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

The VAT declaration form is prepared on a quarterly basis. It must be handed over before the 25th day of the month following the reporting period of time. For property tax liabilities, a declaration is submitted to the Federal Tax Service once a year. For its registration is given 3 months after the end of the period in question. For advance payments made, a separate form is submitted on a quarterly basis.

Income tax must be reported monthly or quarterly. The preparation takes 28 calendar days. For tax liabilities on land plots, the declaration is submitted by February 1 after the end of the reporting annual interval. A similar time frame is set for transport tax. The tax authorities collect information on the SSR by January 20 of each year for the previous period. The declaration under the simplified taxation system is handed over once a year until the end of March. The obligation to deliver it is established for enterprises even in situations where they actually did not have income.

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

NPO reports. What kind of reports should NPOs submit.

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

Non-profit organizations need to ensure timely submission of reports and correct filling of the submitted documents. You should be aware that quite often errors in reports submitted to various state bodies become the reason for claims against NPOs, which can be accused of violating the law by suspending their activities. The first mandatory report is submitted by an NCO on the 15th of the next month after registration with the Federal Tax Service.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submission to regulatory authorities in the form of reports - tax, accounting and statistical. Also, NPOs report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. To present everything in a timely manner Required documents and to avoid problems with legislation, subjects of non-commercial activities should know what reports are submitted by NPOs, the deadlines for their submission and other aspects of reporting that require special attention.

NPO financial statements

All subjects of non-commercial activity are required to maintain and once a year submit financial statements in accordance with general rules... Reporting to the appropriate authority, they must prepare the following documentation for delivery

Balance sheet of NPO (form No. 1);

Reports confirming the targeted spending of funds (form No. 6).

Each document is filled out and drawn up in the prescribed form, when they are drawn up, the features and specifics of the organization's activities are taken into account.

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

The work of a non-profit organization brought her revenue;

The report is required for the assessment financial condition NGOs.

If the submission of a report on financial results is not required, then the proceeds from the functioning of the NPO are reflected in the document on the targeted use of the funds received.

NPO financial statements are submitted within 90 days after the end of the reporting period.

The balance sheet of an NPO is somewhat different from the balance sheet compiled by commercial enterprises... So the section "Capitals and reserves" was replaced by "Target financing". It indicates the amount of sources of formation of assets, and also reflects the balances of targeted receipts. Also, some other lines have been replaced in the balance sheet of the NPO, due to the nature of the activities of non-profit enterprises.

In the report on targeted spending of funds, the costs for charitable purposes, for various events, for salaries and other expenses necessary for the functioning of the organization are indicated. The amount of financial receipts - total and for specific items - various contributions, income from activities, the balance of money at the beginning and at the end of the reporting period.

Important! Financial statements are submitted annually, but do not forget that tax statements are submitted quarterly! The report to the Pension Fund of the Russian Federation SZV-M is submitted monthly! Monthly and quarterly reports are required even for dormant (zero) non-profit organizations.

NPO reports to the Ministry of Justice

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

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

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

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

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

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

Some subjects of non-commercial activity do not submit reports to the Ministry of Justice on some forms in the following cases:

The organization has not received funds from foreign companies or foreign persons;

The founders or employees of the NPO are not foreigners;

The organization received receipts for the reporting period total amount no more than 3 million rubles.

At the same time, instead of the first two forms, an application is filled out that has an arbitrary form and meets the requirements of the legislation of the Russian Federation.

Important. Submission of reports to the Ministry of Justice confirms the intention of the NGO to work in the current year. In the absence of correctly submitted reports, the Ministry of Justice initiates the compulsory liquidation of NPOs and there is a risk of disqualification of persons registered in the Unified State Register of Legal Entities, in accordance with Federal Law 129.

Unlike the fiscal tax one, the Ministry of Justice does not fine non-profit organizations, but acts in the following order.

1. NPO gets on legal address an order to submit reports. I advise you to always follow the legal address of the NPO.
2. If the NPO has not submitted reports within 30 days, the mechanism of compulsory liquidation is initiated, the Ministry of Justice makes an appropriate decision.
3. After 10 days, a record of the upcoming liquidation appears in the Unified State Register of Legal Entities.
4. It is published in the newsletter for 3 months. The NGO must manage to eliminate all the shortcomings within this period. At this stage, it is more difficult to submit reports, it takes about a month.
5. After the publication of the newsletter, the NPO is deleted from the Unified State Register of Legal Entities within 30 days. At this stage, nothing can be done.

Tax reporting of non-profit organizations

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

Main tax regime

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

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

Income tax declaration - a non-commercial entity engaged in business is a payer of income tax. For each reporting period, reports are provided, which must be submitted within 28 days after the end of the quarter. A full report for the tax period is submitted by March 28 of the year following the reporting year. If an NPO does not carry out entrepreneurial activity, then it submits a report to the tax service, but not zero. It is necessary to decipher the target receipts in SHEET 7.

Property tax reporting - in the course of their activities, NPOs pay taxes on the property they have on their balance sheets. On a quarterly basis, non-commercial entities transfer payments and provide their calculations in the appropriate form. NCOs that do not own fixed assets are exempted from filling it out. Timing of the NPO's report on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

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

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

Also, subjects of non-commercial activity surrender some other documents:

• The average headcount of the organization (when creating an NCO) - until the 20th day of the next month after registration, even if there are no employees.
• Data on the average number of employees are provided to the tax office annually by January 20 by organizations.
• 6-NDFL (Personal Income Tax) - quarterly, until the 30th of the next month, even if there are no employees.
• 2-NDFL - annually before April 1, certificates of income of employees, drawn up in a certain form, are submitted. If there were no employees, it is not necessary to hand over.
• Calculation of insurance premiums for employees - quarterly until the 30th, even if there are no employees.

Reporting on the simplified tax system

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

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

Important! If there was no income in the NPO, sheet 6 is still filled in - earmarked income.

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

When submitting reports to NPO 2019, subjects of non-commercial activity, on an equal basis with other enterprises, bear full responsibility to the federal tax office for the information provided in the documents.

Important! The use of the simplified tax system does not exempt from the delivery of quarterly: 6-NDFL, Calculation of insurance premiums, Calculation in the FSS and monthly SZV-M in the Pension Fund of the Russian Federation. All of these reports are submitted even by zero NGOs.

Reporting for NPO employees

All NPOs are also provided with reports on the contributions paid by the organization for their employees to the regulatory authorities.

Insurance premium reporting

All non-profit organizations are required to submit their reports to the Social Insurance Fund and the Pension Fund of the Russian Federation in a timely manner. 2019 NPO reports on off-budget funds are submitted in accordance with the rules common to enterprises of all types of activity.

Non-profit organizations fill out the following documents

Reports to the IFTS- calculation of insurance premiums (RSV). Provided quarterly until the 30th.

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of the NPO. It can be submitted in electronic format or on paper, while the deadlines for submitting reports to the FSS differ.

Submitted electronically by the 25th day of the next month;

On paper, you must submit it by the 20th day of the next month;

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

Reports to the FIU- reporting to the Pension Fund of the Russian Federation is submitted on paper or in electronic form.

• SZV-M- monthly at the FIU until the 15th day of the next month, even if there are no employees.
• SZV-STAGE- annually until March 1, even if there are no employees.

According to the innovations, since 2016, subjects of non-commercial activities must every month, reporting for employees, fill out and submit to the FIU the SZV-M form. This is a reporting in which information is provided about insured persons with an indication of their SNILS.

According to written clarification The Pension Fund Russia, the zero monthly SZV-M is rented even in the absence of employees, indicating the head of the NPO.

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

Reporting to Rosstat

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

Subjects of non-commercial activity must submit the following documents without fail to the state statistical bodies

• financial statements submitted to the IFNS before April 1 of the year following the reporting period;
• form No. 1-NCO- the report contains information about the activity non-profit enterprise, it must be submitted before April 1 of the year following the reporting period;
• form No. 11(short) - the document contains information about the available fixed assets, their quantity and movement. The form must be submitted every year once before April 1st.
• 1-SONKO- Information about the activities of a socially oriented non-profit organization. The form must be submitted every year once before April 1st.

Other reports are also submitted to the local branches of Rosstat. The final list of documentation included in the statistical reporting of NPOs is determined depending on the specifics of the organization's activities. Before submitting reports, it is necessary to clarify with the local statistical offices which forms should be submitted to a specific non-profit organization.

Important! It is possible to check additional reports for your organization on the statistics website, here is a link. For non-profit organizations, the list of additional forms can be quite large.

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

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

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

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

Information concerning the financial and economic aspects of the organization's activities. They must confirm that the charity NPO complies with the legal requirements for the property and funds of charitable organizations;

List personnel the governing body of a charitable organization;

Information detailing the content and composition of charitable programs and events drawn up and conducted by this organization, including a list of programs and their description;

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

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

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

Such an NPO is obliged to submit the following reports to the regulatory authorities

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

Reporting on funds and property, on their intended purpose and consumption. Including indicated are funds and property received from foreign organizations and citizens. Such reports are submitted every quarter by the 15th day of the month following the end of the reporting period;

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

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

The main task of non-commercial entities is to correctly fill out and submit all the required documents on time. To avoid mistakes and inaccuracies leading to violation of legislation and administrative responsibility, it is necessary to clarify the list of reports and the deadlines for its delivery in the territorial offices. government agencies... And also it is necessary to strictly follow the instructions for filling out the documentation offered by the controlling services.

I think everything.

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