An increasing number of companies are switching to sending reports to the tax authority using an EDI operator - electronic document management. True, you can’t choose just anyone you come across. Our material contains a complete list of such operators that have received approval from the central office of the Federal Tax Service of Russia.

Submitting reports

Submission of reports in electronic form occurs via telecommunication channels (TCC) and using an enhanced qualified electronic signature. In this case, the operator of the electronic document management system acts as an intermediary for the transfer of electronic documents.

Through a trusted electronic document management operator you can submit:

• tax reporting;
• reporting on insurance premiums;
• accounting reports.

Today the situation is such that in some cases it is impossible to do without an electronic document management operator. It is necessary when (clause 3 of article 80 of the Tax Code of the Russian Federation):

1. The average number of personnel for the past calendar year is from 100 people.
2. A new legal entity was created (including as part of the reorganization) with a staff of 100 employees.
3. For a specific tax (insurance premiums), there is a direct obligation to submit only electronic reports.

There is no time to hesitate: organizations from this list must, within 10 days from the moment they are assigned to one of these categories, ensure the exchange of electronic documents with the tax office using one of the electronic document management operators of the Federal Tax Service of Russia. To do this, you need to conclude a special agreement with the operator for the provision of such services.

Each EDF operator must meet the requirements listed in the Order of the Federal Tax Service dated March 4, 2014 No. ММВ-7-6/76.

Advantages

There are clear advantages to working with an electronic document management operator:

• there is no need to appear at the tax office, since reporting can be sent from the office at any time of the day or night (saving time);
• no need to duplicate submitted materials on paper;
• fewer technical errors (reporting is generated according to the approved format; the output control mechanism checks the correctness of filling out reporting lines);
• speed of updating reporting formats (if new forms are changed or introduced before their submission deadline, the payer can update their versions);
• there is a guarantee that the reporting has arrived at the tax office (within 24 hours you can receive confirmation of fulfillment of your obligations to submit, and also quickly view your personal card; there is no need to wait for reconciliation reports);
• protection of reporting from viewing and correction by third parties;
• the opportunity to receive in electronic form certificates and statements of settlements with the budget, a list of submitted reports, a statement of reconciliation of calculations, clarifications from the Federal Tax Service, and also send a request to the tax authorities.

List

A complete list of EDF operators is maintained and constantly updated on its official website www.nalog.ru by the Russian Tax Service. Here is the exact link (for the Moscow region):

https://www.nalog.ru/rn77/taxation/submission_statements/operations/

29.06.2018

Errors when sending requests to the TCS inspection

In accordance with tax legislation, taxpayers have the right to receive free information from tax authorities at the place of their registration about current taxes and fees, legislation and adopted regulations, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials persons In addition, taxpayers have the right to receive tax return forms (calculations) and explanations on the procedure for filling them out (clause 1, clause 1, article 21 of the Tax Code of the Russian Federation). This right corresponds with the duty of tax authorities to inform taxpayers on these issues free of charge (clause 4, clause 1, article 32 of the Tax Code of the Russian Federation).

In this regard, controllers analyzed the most common mistakes made by taxpayers when interacting with the Federal Tax Service when sending requests for the provision of information services in electronic form. A set of certain rules was formulated by the Federal Tax Service for the Moscow Region in Letter No. 10-17/70934@ dated 10/12/2016. Fiscal officials also pointed out the most common errors when taxpayers submit reports to the Federal Tax Service.

On the procedure for sending requests to the tax authority

The powers of the Federal Tax Service and its territorial bodies are approved by Decree of the Government of the Russian Federation of September 30, 2004 N 506 and include, among other things, sending responses to applicants within the time limits established by the legislation of the Russian Federation.

On interaction with taxpayers under TKS

Taxpayers have the right to demand from the inspectorate the following information:

• list of tax returns (calculations) and financial statements;
• act of reconciliation of tax calculations (fees, penalties and fines);
• a certificate confirming the taxpayer’s fulfillment of the obligation to pay taxes (fees, penalties, fines);
• a certificate on the status of settlements for taxes, fees, penalties and fines;
• statement of transactions for settlements with the budget.

Note! The procedure for the provision of relevant public services by tax authorities is regulated by the Administrative Regulations of the Federal Tax Service (approved by Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n (hereinafter referred to as the Administrative Regulations)).

In accordance with paragraph 47 of the Administrative Regulations, informing taxpayers may be:

• public (carried out by posting information on the official websites of the Federal Tax Service, Federal Tax Service departments, in the media, on information stands of territorial tax authorities);
• individual.

Individual information is provided based on the taxpayer’s requests. The request can be submitted in different forms.

A request under the TCS is considered accepted by the Federal Tax Service if the applicant organization (individual entrepreneur) received a notification of receipt of an electronic document with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate).

Grounds for refusal to accept a request for TCS

The tax office has the right to ignore the taxpayer's request. An exhaustive list of grounds for refusal to accept documents from the latter is given in clause 27 of the Administrative Regulations. Thus, tax authorities will refuse to provide the requested information on the TKS if the following is not included in the request:

• full name of the organization (last name, first name, patronymic (if any) of the individual entrepreneur), TIN;
• postal address (email address) of the applicant;
• strengthened qualified electronic signature of the applicant or discrepancy between the data of the owner of the qualified certificate of the electronic signature verification key and the data of the applicant in the request submitted in electronic form via TKS;
• the authority of the person who signed the request to contact the tax authority to obtain information.

In addition, tax authorities will refuse to provide information on a request whose text is unreadable.

These are general grounds for refusing a taxpayer to accept an electronic request. However, as practice shows, tax authorities refuse under other circumstances. Detailed recommendations were given by the Federal Tax Service of Russia for the Moscow Region in Letter No. 10-17/70934@ dated October 12, 2016, based on the results of an analysis of the relationship between the Federal Tax Service Inspectorate and taxpayers regarding the latter’s receipt of free information at the place of their registration from the tax authorities. In the Letter, the department reports on common mistakes made when sending requests for information services in electronic form and when submitting updated declarations via TCS.

About common errors in requests

As officials indicated in the above-mentioned Letter, taxpayers most often make mistakes by requesting:

• statements of transactions for settlements with the budget;
• certificates on the status of settlements for taxes, fees, penalties, and fines.

These errors are made due to the inattention of the taxpayer, who has not studied the procedure for generating requests.

Note! Recommendations of tax authorities: you should study in detail and carefully the provisions of the Order of the Federal Tax Service of Russia dated June 13, 2013 N ММВ-7-6/196@ "On approval of Methodological recommendations for organizing electronic document flow between tax authorities and taxpayers in information services and informing taxpayers in electronic form via telecommunications communication channels" (hereinafter referred to as Methodological Recommendations).

This will allow you to avoid mistakes when drawing up requests to the tax office and save the taxpayer’s time, eliminating the need to correct them.

Do not provide unnecessary details!

The procedure for generating and sending a request is established in clauses 2.6, 2.8 - 2.17, 2.19, 2.20, 3.1, 3.2 of the Methodological Recommendations.

However, this is not allowed when generating requests for a certificate on the status of tax payments and a certificate on the taxpayer’s fulfillment of the obligation to pay them.

Letter N 10-17/70934@ noted: such an error leads to mass refusals with the wording “According to the KBK, OKATO/OKTMO specified in the request, the taxpayer has no tax obligations on the given date.”

Therefore, in order to avoid the tax authority’s refusal to accept a request regarding the provision of certificates on the status of settlements for taxes, fees, penalties, and fines, the taxpayer should not provide additional details. An error in specifying at least one BCC results in a refusal to provide information. A certificate of the status of settlements is generated by the tax authority for all tax obligations opened by the tax authority (clause 2.21 of the Methodological Recommendations).

Specify the checkpoint correctly!

The request can be generated:

• for a specific checkpoint to a specific tax office;
• for all checkpoints to a specific Federal Tax Service;
• in general for the organization.

Errors in indicating the checkpoint are made by organizations registered with tax authorities for various reasons (for example, at the location of separate divisions, land plots, real estate). This is especially true for organizations that apply the taxation system in the form of UTII, since for them, in addition to the checkpoint of the structural unit, a separate checkpoint is provided for the type of activity.

Due to an incorrect indication of the checkpoint, the tax office refuses to provide the service with the wording “The payer was not found using the TIN/KPP presented in the file.”

Officials in Letter N 10-17/70934@ indicate that especially often when sending requests to the tax authority in which a separate division is registered, instead of the checkpoint of the separate division, the checkpoint of the parent organization is indicated. To avoid such mistakes, the agency advises sending the request to the entire organization, including branches, divisions, and facilities registered with different tax inspectorates.

For your information. According to clause 3.21 of the Methodological Recommendations, when a request is received (for the organization as a whole) for a certificate of the status of settlements, an extract, a list or a reconciliation report, in the absence of grounds for refusal, based on the data of the USRN information resource as of the date of the request, the Federal Tax Service Inspectorate creates and Using the reception complex, sends requests to all tax authorities with which the taxpayer is registered at the location of his separate divisions, the location of his real estate, vehicles, and other grounds provided for by the Tax Code.

In such a request, the taxpayer’s checkpoint is not indicated. In the request form, in the field “Code of the inspection of the Federal Tax Service of Russia, in which the response is generated,” zeros should be entered. In the “FTS code” field, you should indicate the code of the tax office to which the request is submitted, at the place of registration of the parent organization.

Check the validity period of electronic keys!

A common reason for refusals when requesting certain information from tax authorities is also the expiration of the EDS keys at the time of sending the request. Tax officials in Letter No. 10-17/70934@ indicate that in this case, when receiving the file, the inspectorate automatically generates a refusal. In this regard, the agency recommended carefully monitoring the validity periods of digital signature keys specified in the agreement received at the certification center.

Instead of a conclusion

The article examines the main mistakes made by taxpayers when sending requests for information services in electronic form to tax authorities, and provides recommendations (taking into account the opinions of officials) on how to avoid these mistakes, so as not to subsequently be refused by tax authorities to provide the service.

You should also be careful when submitting tax reports via TKS:

• indicate the correct codes that determine the tax period for which the tax return is being submitted;
• change the “document type” and “adjustment number” when submitting primary (updated) declarations, since the error “a document with the specified “document type” and “adjustment number” has already been registered” may occur;
• It is correct to indicate the checkpoint when submitting a UTII return, since an error may occur: “the taxpayer was not found according to the TIN and checkpoint,” and the taxpayer will be sent a notice of refusal to accept the tax return.

If errors of this kind occur, the inspectorate issues a refusal to accept tax reporting. At the same time, according to the recommendations of tax department officials, after receiving the initial refusal, you should carefully analyze the reasons for the refusal, check the details specified in the request, and only then re-submit the request.

February 2017

Organization of tax accounting

Health

ICD - what is it? Decoding the abbreviation

ICD is an international classification of diseases. It was created to unify the process of coding diseases and pathological conditions. As a result, doctors from all over the world are now able to exchange information, even without speaking many languages.

History of the creation of the ICD

The ICD is a classification, the basis of which was laid back in 1893 by Jacques Bertillon, who at that time held the position of head of the Paris Bureau of Statistics. On behalf of the International Statistical Institute, he developed a classification of causes of death.

In his work he built on earlier Swiss, French and English works.

Jacques Bertillon's classification of causes of death was generally accepted and widely used in Europe and North America. During the 6th revision in 1948, its structure also included diseases and pathological conditions that do not lead to death.

The modern ICD is a document of the 10th revision, approved by the World Health Assembly in 1990. In fact, practicing doctors began to use it in 1994. In the Russian Federation, the official use of ICD-10 began only in 1997.

Since 2012, scientists have been developing ICD-11, but to date this document has not entered into force.

Features of the structure and basic principles of ICD-10

The 10th version of the international classification of diseases introduced fundamental changes to its structure, the main of which was the use of an alphanumeric coding system.

The ICD-10 classification has 22 classes, which are grouped into the following groups:

• epidemic diseases;
• general or constitutional diseases;
• local diseases, which are grouped according to anatomical characteristics;
• developmental diseases;
• traumatic injuries.

Some classes include several letter headings at once. The 11th revision of this document is currently underway, but no significant changes are planned in the classification structure.

Video on the topic

Composition of the ICD

This international classification consists of three volumes at once:

• the first volume includes a basic classification, special lists for summary statistical developments, a section dedicated to the “Morphology of Neoplasms,” as well as nomenclature rules;
• the second volume contains clear instructions on how to correctly use ICD-10;
• the third volume includes an alphabetical index accompanying the main classification.

Today, these 3 volumes are most often combined and published under 1 cover for user convenience.

Letter rubrics

ICD-10 is an international classification of diseases, and therefore its creators had to come up with unified designations that are understandable to every specialist. For this purpose, it was decided to use headings designated in Latin letters. There are 26 of them in total. At the same time, the creators left the U category for the further development of ICD-10.

The disease codes in this document, in addition to the letter designation, also include a number. It can be two or three digits. Thanks to this, the creators of the ICD were able to encode all known diseases.

Practical use of ICD-10

Deciphering this coding system using the appropriate reference book is absolutely no difficulty not only for medical specialists, but also for people who do not have any medical knowledge. Doctors use ICD on an ongoing basis. Any disease that occurs in their patients is coded according to the international classification. Most often in practice, doctors use them for:

1. Issuance of medical documents, if necessary, to hide the diagnosis (usually when a person passes a commission to get a job, receives a document confirming that the patient actually saw a doctor).
2. Filling out medical documentation (extract from medical history, inpatient card).
3. Filling out statistical reporting documents.

As a result, ICD-10 allows not only the exchange of information between doctors in different countries, but also the preservation of medical confidentiality.

Coding by class

ICD-10 consists of 22 classes. Each of them includes diseases that have general principles of pathogenesis or relate to a specific anatomical area. All classes have their own designation in the form of Latin numbers. Among them:

As for class 22, it is reserved for that group of diseases or pathological conditions that have not yet been established.

Further development paths

ICD-10 is an international classification of diseases that has serious potential for development. Currently, doctors use this document not only in paper form, but also in electronic form. For these purposes, a huge number of thematic websites have been created, and several mobile applications have been developed.

Also, coding according to ICD-10 is included in all electronic medical integration systems, which are currently being actively developed in the countries of the post-Soviet space. Taking into account the availability of the free category U, this classification may in the future include a whole class of new diseases. At the same time, it is now sometimes used by scientists to assign a time code to those diseases and pathological conditions, the cause of which has not yet been fully studied. Distribution into a permanent category in the future occurs after clarifying the main points of the etiology and pathogenesis of the disease. As a result, the ICD is an international classification of diseases that has every opportunity for further development.

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TKS reporting is a convenient way to interact with tax authorities

One of the priority tasks facing the tax authorities is to improve services to taxpayers in order to create comfortable conditions for them to fulfill their tax obligations.

Today, one of the main tasks to improve work with taxpayers is information and widespread implementation of a system for submitting tax returns and financial statements by organizations and entrepreneurs in electronic form via telecommunication channels (TCC). All the necessary infrastructure for this has been established, the legal framework has been approved.

Currently, submitting tax reports via telecommunication channels is the most convenient and easiest way to interact with tax authorities. This is, first of all, a logical and arithmetic check at the stage of filling out documents, which allows you to identify errors in the declaration and avoid the need to submit an updated declaration, the ability to submit it directly from the workplace, convenience, submission of reports around the clock and seven days a week.

Submission of reports under the TCS expands the possibility of remote servicing of taxpayers, significantly simplifies the procedure for obtaining government services, improves the quality of service and minimizes the need for personal contacts with the inspectorate.

The most frequently asked questions regarding filing tax reports via telecommunication channels will be discussed in our interview with Marina Kulik- Head of the department for work with taxpayers of the Federal Tax Service of Russia for the Khabarovsk Territory.

— How actively are taxpayers switching to electronic reporting in our region?

— In the Khabarovsk Territory, taxpayers appreciated the advantages of the electronic document management system. Today, more than 90% of taxpayers-organizations conducting financial and economic activities, and over 62% of individual entrepreneurs submit reports via the Internet.

— Is it necessary to duplicate an electronic copy of the reporting on paper?

— An electronic document signed with an electronic digital signature (EDS) has legal force, so reporting via telecommunication channels does not require duplicating these documents on paper.

— From time to time it becomes necessary to submit to some institutions (banks, administrations, etc.) a copy of the balance sheet with a mark from the tax authority. How is this issue resolved when reporting via communication channels?

— The taxpayer can always submit a corresponding request to a tax inspector. He must put the necessary signatures and seals on a paper copy of an electronic reporting document (for example, a balance sheet or tax return).

— If the tax return was received late by the tax authority due to a technical malfunction with the telecom operator or the tax authority, will penalties be applied to taxpayers?

— In accordance with the Tax Code, the day of submission of a tax return under the TCS is considered to be the date of its sending, recorded by the telecom operator. Therefore, in the event of a malfunction of telecommunications facilities within the tax authorities’ area of ​​responsibility, the date of reporting will be recognized as the day the declaration is received on the telecommunications operator’s server, specified in the operator’s confirmation.

Electronic document management

In the event of a malfunction of telecommunications facilities within the area of ​​responsibility of a specialized telecommunications operator, the provider is liable in accordance with current legislation to those taxpayers who were not able to submit reports via telecommunication channels within the deadlines established by law.

— What are the main mistakes taxpayers make when submitting reports under the TKS?

— Among the main mistakes are sending reports in an inappropriate template; incorrect information about the head of the organization; incorrect execution or absence of a power of attorney; re-sending a declaration with the “Document Type” attribute (primary or corrective), which was previously registered by the tax authority.

— What other documents can be obtained from the tax office under the TKS?

— It should be noted that the list of services is constantly expanding. By generating a request using the software installed by the telecom operator, the taxpayer can receive the following services without leaving the office:

• a certificate of the status of payments for taxes, fees and contributions;
• a certificate confirming the taxpayer’s fulfillment of obligations to pay taxes, fees, insurance premiums, penalties and tax sanctions;
• act of reconciliation of taxpayer's calculations;
• list of tax returns (calculations) and financial statements submitted in the reporting year;
• various information materials.

— Where can I get information on reporting on TKS?

— Such information can be obtained directly from the tax office in the department for working with taxpayers, as well as on the official Internet site of the Federal Tax Service of Russia www.nalog.ru in the section “Presentation of tax and accounting reports,” as well as from telecom operators. You can connect to TCS through specialized telecom operators, a list of which is also posted in the above section of the departmental website.

At the end of the interview, I would like to say that the regional tax service encourages organizations and individual entrepreneurs to submit reports using the TKS, because currently this is the most convenient and modern way of reporting.

Submitting reports in electronic form in some cases is the responsibility of the entrepreneur, violation of which may result in prosecution and additional penalties. Electronic reporting is submitted via telecommunication channels through special communication operators.

Electronic reporting is one of the most convenient and widespread ways of interaction between taxpayers and government agencies.

Advantages of submitting tax and accounting reports electronically using TKS

The transfer and receipt of documentation in contactless and paperless form is carried out through special communication channels - telecommunications (hereinafter referred to as TCS) through electronic document management operators (hereinafter referred to as EDI).

Advantages of submitting reports electronically

• Remote submission of documents without the need for personal visits to government agencies;
• Time saving;
• Possibility of sending documentation at any time of the day and any day of the week;
• Checking the submitted reports for compliance with the control ratios and the relevance of the form of the submitted calculation (declaration);
• Possibility of receiving messages, tax audit reports and other documents sent to the taxpayer;
• Confidentiality of the information sent.

Electronic submission of reports to the tax office and extra-budgetary funds in some cases is the responsibility of the organization or individual entrepreneur. If it is not observed, the entrepreneur may be held accountable and fined.

Electronic submission of reports to the Pension Fund of Russia

Currently, the payer must report to the Pension Fund using 2 forms:

• SZV-M - monthly;
• RSV-1 - quarterly;

Delivery methods

• On paper - if the average number of employees who received payments did not exceed 25 people;

  If an organization was registered in 2016, it can submit payments on paper if the number of employees working under civil contracts does not exceed 25 people.

• In case of violation of the procedure for submitting information to the Pension Fund according to f. RSV-1 the employer may be charged a fine of 200 rubles. In relation to the SZV-M calculation, liability for such a violation has not been established.

Deadlines for sending information to the Pension Fund

RSV-1

• in electronic form by the 20th day of the second month following the previous quarter;
• on paper - until the 15th day of the second month following the previous quarter.

SZV-M

Regardless of the payment method, the calculation must be submitted to the Pension Fund by the 10th of each month.

Electronic reporting to the Social Insurance Fund

All employers are required to report quarterly to the social insurance fund in Form 4-FSS.

Delivery methods

• On paper - if the average number of employees who received payments did not exceed 25 people;

  If an organization was registered in 2016, it can submit paper payments if the number of employees who received payments in the reporting period did not exceed 25 people.

• “By email” - if the number of employees does not exceed 25 people.

  In case of violation of the procedure for submitting information to the Social Insurance Fund, the employer may be charged a fine of 200 rubles.

Deadline for sending information to the FSS

• in electronic form by the 25th day of the month following the previous quarter;
• on paper - by the 20th day of the second month following the reporting quarter

EDF connection procedure

1. Selecting an EDF operator;
2. Concluding an agreement for the provision of EDI services;
3. Obtaining an enhanced digital signature;
4. Installation of software (software);
5. Notification of the Federal Tax Service at the place of registration and the Pension Fund of the Russian Federation about the transition to electronic document management.

Selecting an EDF operator

An EDF (electronic document management) operator is an organization that provides services for transferring documentation from a subscriber to a government agency (and back) in electronic form via TCS. These organizations are subject to special requirements, including, among other things, concluding an agreement with the Federal Tax Service of Russia for the region in which the EDF operator operates. A list of companies providing EDI services operating at the place of registration of a legal entity or individual entrepreneur can be found on the website of the Federal Tax Service of the Russian Federation.

Conclusion of an agreement for the provision of EDI services

Once a telecom operator has been selected, you need to contact it with an application to connect to the TCS.

After the EDF operator receives the application, within 3 days you will be provided with a package of documents to sign for connection and service in the EDF system.

When the documents are completed, you must pay the invoice issued by the operator and attach the paid payment to the main package of documents.

Obtaining an electronic signature

In order to obtain an enhanced digital signature, you must contact a certification center accredited by the Ministry of Communications and Mass Media of the Russian Federation. The list of these centers is provided on the website of the Ministry of Telecom and Mass Communications.

To obtain an EDS certificate, you must submit the following documents to the center:

Individuals (IP)

Legal entities

• Charter;
• Certificate of registration with the tax authority;
• Extract from the Unified State Register of Legal Entities

If you do not want to independently obtain an electronic signature, you can fill out an application and a power of attorney for the production and receipt of an electronic signature certificate by a representative of the electronic document signature operator.

Software installation

After the software is provided by the telecom operator, it will need to be installed on a computer with Internet access.

Notification of government agencies about the transition to electronic reporting

When all steps to connect to the TCS system have been completed, the subscriber will need to send an application to the Federal Tax Service and the Pension Fund at the place of registration to switch to an electronic reporting form. The Pension Fund will also need to conclude a special agreement with the Pension Fund Administration of the region in which the subscriber is registered.

Having briefly examined how connection to the TCS occurs, when an entrepreneur is required to submit electronic reports and how this happens, let’s summarize the above.

• Legal entities and individual entrepreneurs whose number of employees exceeds the legally established limit are required to report electronically;
• Payers of the general taxation system must submit a VAT return in electronic form, regardless of the number of employees;
• In order to switch to EDI, an organization or individual entrepreneur must inform the Federal Tax Service and the Pension Fund at the place of registration about this, and the Pension Fund must also conclude an agreement on the transition to EDI;
• Currently, the method of submitting documents in paperless form is gaining increasing popularity due to the saving of a large amount of time for sending, the absence of the need to visit government agencies and the ability to send reports at any time of the day and day of the week, be it a weekend or a holiday.

Useful service: Online service “My Business” - generation of online reporting to the tax office.

Peter Stolypin, 2016-05-31

Vasilyeva Natalya

Questions and answers on the topic

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Reference materials on the topic

An electronic document management system is a set of software and hardware, as well as organizational measures that ensure the transfer of reporting via telecommunication channels (TCC) between organizations and tax authorities, the Pension Fund of Russia (PFR) and the Social Insurance Fund of the Russian Federation (FSS RF).

When using electronic document management, the confidentiality of reporting information is ensured by an electronic digital signature (EDS). This eliminates the need to duplicate reports on paper (with a real signature), since the digital signature has full legal force in accordance with the Federal Law of 04/06/2011 N 63-FZ “On Electronic Signatures”.

The obligation to submit reports electronically is provided for tax reporting and reporting to the Pension Fund and the Social Insurance Fund. For financial statements, such an obligation does not arise, therefore, all organizations submit financial statements in electronic form on a voluntary basis.

According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, tax reporting is required to be submitted in electronic form by taxpayers whose average number of employees for the previous calendar year exceeds 100 people, newly created organizations whose number of employees initially exceeds 100 people, as well as the largest taxpayers, regardless of the average number of employees.

What does it mean to submit reports electronically?

In paragraph 4 of Article 80 “Tax Declaration” of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), Federal Law No. 229-FZ of July 27, 2010, clarified that drawing up a declaration in electronic form involves the use of only telecommunication channels (TCC).

Thus, from September 2, 2010, the date of entry into force of amendments to the Tax Code of the Russian Federation, reporting submitted to the tax authority on a floppy disk or other magnetic media (CD disk, flash card) cannot be considered submitted in electronic form.

This law introduced a new article 119.1 “Violation of the established method of submitting a tax return (calculation)”, according to which for violation of the procedure for submitting tax reports, liability was introduced in the form of a fine in the amount of 200 rubles.

Participants of the electronic document management system

According to paragraph. 2 of the Procedure for submitting reports in electronic form, approved by Order of the Ministry of Taxes and Taxes of Russia dated April 2, 2002 N BG-3-32/169, participants in electronic document flow are:

• taxpayer (or his representative);
• tax authority;
• specialized telecom operator.

Thus, in order to submit reports under the TCS, it is necessary to conclude an agreement with a specialized telecom operator (SOS), which will provide the taxpayer with software and an electronic digital signature.

The responsibilities of the SOS include providing a range of services related to the provision and updating of software for sending reports under the TCS, ensuring the confidentiality of information and supporting up-to-date formats of tax returns and accounting forms.

The taxpayer can enter into an agreement with any SOS that has licenses from the Ministry of Communications of Russia for the right to provide telematics services and the FSB of Russia for the right to provide services in the field of encryption of information that does not contain information constituting a state secret, carrying out activities for the distribution of encryption tools and for the maintenance of encryption funds.

In the absence of the above licenses, the telecom operator must have an agreement with the organization or agreements with organizations that have the appropriate licenses.

The procedure for submitting tax reporting in electronic form

Let us consider step by step the algorithm of the taxpayer’s actions when submitting reports, provided that an agreement has been concluded with the SOS, an electronic digital signature has been issued and the taxpayer uses an accounting program that supports uploading reports in a format approved by the Federal Tax Service of Russia.

Before submitting the TKS report, the taxpayer must provide the tax office with a power of attorney for the right to sign by an authorized person (the owner of the signature key certificate). Upon receipt of the report, the tax office will check the representative’s credentials automatically and if the information is missing, the report will not be accepted.

If all of the above conditions are met, reporting via telecommunications channels is as follows.

1. Formation, verification of the report file and certification of its digital signature.

2. Sending the document to the tax office through a telecom operator. Along with it, the document “Information message on the power of attorney issued to the representative granting him the authority to perform duties in the tax authorities” is sent.

3. Receiving from the telecom operator the document “Confirmation of the date of sending of the electronic document” and sending a notification of receipt of confirmation to the operator within 24 hours.

4. Receiving documents from the tax inspectorate through the SOS based on the results of the audit of the submitted report. They must arrive no later than the next business day. This can be an “Error message” or “Notice of receipt of a report”, as well as, respectively, “Notice of refusal to accept a tax return (calculation) in electronic form” or “Receipt for acceptance of a tax return (calculation) in electronic form”.

5. Upon receipt of an acceptance receipt from the tax authority through the SOS, the taxpayer (representative) no later than the next business day from the date of receipt informs the tax authority about the receipt of such a document.

6. After the report data is entered into the taxpayer’s “Settlements with the Budget” card, the tax inspectorate notifies the organization about this no later than the next working day in a separate electronic document.

Tax return submission date

According to clause

Four main questions about sending reports via TCS

4 tbsp. 80 of the Tax Code of the Russian Federation, when transmitting a tax return (calculation) according to the TKS, the day of its submission is considered the date of its dispatch.

Clause 5 of the Procedure for submitting a tax return in electronic form under the TKS explains that the date of submission of a tax return in electronic form is the date of its sending, recorded in the confirmation of a specialized telecom operator.

Thus, a tax return is considered submitted to the tax authority if the tax authority has sent the taxpayer an acceptance receipt, and the date of submission of the return is considered to be the date recorded in the confirmation received from the special operator.

If errors or inconsistencies are identified during further processing of the return, the taxpayer must submit an amended return.

Actions of a taxpayer in case of refusal to accept a declaration

The tax authority may refuse to accept a declaration in the following cases:

• the document cannot be decrypted;
• there is no EDS or the EDS of an unauthorized person is available;
• the details in the document do not match the sender’s details;
• the document is not in the correct format;
• the document contains errors in the presentation format, i.e. it contains arithmetic errors.

Upon receipt of a refusal to accept a return, the taxpayer (taxpayer's representative) must correct the errors and resubmit the tax return with the same type of document (primary, corrective) that was filled out when the document was initially sent.

Storage periods for reports in electronic form

Reporting in electronic form and documents confirming its receipt by the tax authority are not required to be printed, but must be stored for five years on external media (floppy disks or CDs).

Forms of tax returns and financial statements in electronic form, submitted in accordance with the requirements established by law, are originals, have legal force, are subject to storage and can be used as evidence in court, as well as in pre-trial disputes. In this case, all documents in electronic form must be stored with an electronic digital signature.

Providing reports in electronic form

Advantages:

• eliminating errors in filling out reporting, since when generating a file with reporting, the program checks the relevance of the version of the form being filled out and the formats for presenting information in electronic form are updated in a timely manner;
• significant time savings: you can send reports at any time, regardless of the working hours of tax inspectorates and the post office;
• the taxpayer promptly receives information about the delivery and acceptance of reports by the tax authority, while maintaining the confidentiality of the sent reports;
• minimizing technical errors that may arise when processing information by the tax authority.

Flaws:

• the need to have a certain technical base (computer, Internet connection, appropriate software);
• restrictions on access to the Internet, due to which it will not be possible to submit reports on time;
• the need in some cases to duplicate reporting on paper with the stamp of the tax authority.

Accounting and HR

Submitting reports via TCS with the operator SBiS++

VLSI is a software product of the TENZOR company. Functionally, it is intended for the generation and submission of tax and accounting reports via telecommunication channels (TCC).

Typically, connecting to electronic reporting occurs as follows:

An electronic digital signature is generated for your organization or individual entrepreneur (usually it is issued on a USB drive that is stored with you);

A special shell is installed on your computer, allowing you to generate reports;

A program for cryptoprotection of data transmitted via the Internet is installed;

An agreement on electronic document management is concluded with the Pension Fund of Russia (with the Federal Tax Service, Social Insurance Fund, Rosstat - no);

After implementing the above points, you can independently generate and submit reports.

The cost of connection and the annual subscription fee varies and depends on the region, taxation system, form of ownership of the legal entity, and the number of connected companies under one license. It also depends on the additional functionality of the installed shell. In numbers - for one subscriber the cost can range from 1,300 rubles (individual entrepreneur in the Moscow region) to 30,000 rubles per year or more (LLC on the general taxation system, Moscow, plus all additional modules).

Today, many different companies provide the opportunity to submit reports electronically. The most famous:

SKB Kontur

Courier, etc.

The meaning of all programs is the same - to submit reports according to the TCS. But there are differences in the way the interface is implemented, user friendliness, and workspaces. There is also a nuance associated with a corporate license.

The key difference between VLSI and others is the ability to work with the program remotely - through browser shells: Internet Explorer, Google Chrome, etc. In this case, no software is installed on your computer. The digital signature key is issued in the same way as with other operators, but is stored, not on a flash drive, but on the server directly of the VLSI developer. This nuance makes it possible not to install additional software and cryptographic protection tools on the subscriber’s computer. Which, in turn, allows you to reduce the cost and makes it possible to access the program from anywhere where there is Internet.

Sbis is today the market leader in providing electronic reporting services. More than 700,000 subscribers connected to it.

Technical support is another competitive advantage of VLSI. In addition to the main support service located in Yaroslavl, subscribers are also assisted directly by a sales representative who has the right to distribute the Sbis product. And of course the support service works 7 days a week and 24 hours a day.

An important factor is who exactly to connect SBIS reporting to. It is better, of course, to choose companies that also provide accounting services, since they have already encountered all the difficulties (difficulties will be regardless of the operator) of submitting reports electronically, and you will not have to reinvent the wheel.

Finally, a very good way to reduce the cost of annual maintenance is to find those who provide space in their enterprise license. Then the annual cost can be reduced by almost three. Here, as with cellular operators, the company buys a lot of slots for its clients and has a significant discount, and gives away the extra (unused slots) significantly cheaper than buying Sbis directly from Tensor or its representatives.

"Practical Accounting", 2015, N 2

Nowadays, the most convenient and common method of submitting accounting and tax reporting to the tax authorities is the electronic method. Reporting in electronic form is submitted via telecommunication channels (TCC). What are their advantages and how to connect to TCS will be shown by the algorithm of actions.

Submission of reports in electronic form: The reporting system via telecommunication channels is nothing more than a transition to contactless and paperless reporting technology. In other words, TKS is a system for presenting tax and accounting reports in electronic form.

Submission of reports in electronic form is carried out using TKS using an enhanced qualified electronic signature through electronic document management operators.

Advantages of reporting according to TKS: The preference for the electronic method of transmitting TCS reports by taxpayers is dictated by a number of obvious advantages. Among them:

Confidentiality when transmitting data in declarations, calculations and balances;

Saving working time on preparing reports;

You can send reports at any time of the day and on any day, including weekends;

Submission in electronic form does not require duplication on paper;

There are no errors when generating reports, since the correctness of filling out the forms is controlled by the system;

The relevance of the version of the declaration format being filled out is checked;

From the tax service database, without visiting the inspectorate, you can obtain in electronic form:

1) tax reconciliation report;

2) a certificate of the status of settlements with the budget for any date;

3) an extract from your personal account;

4) information on reporting;

The payer receives confirmation from the tax authority of receipt of the reports;

Data processing time is reduced because information sent by the reporting company is automatically posted to personal accounts. As a result, the sent information is processed faster and the payment reconciliation process is more efficient;

There is no need to personally visit the tax office;

Connecting to the TKS provides greater opportunities in addition to submitting reports in electronic form. This is the receipt by email from tax authorities of publicly available information in the form of information about changes in tax legislation, budget accounts, regulations, etc.

Connection order: So, if you intend to switch to the electronic method of transmitting tax reports via TKS, first you need to choose a specialized telecom operator. In particular, this can be done on the website of the Federal Tax Service of Russia. The fact is that the tax service is conducting a pilot project to operate software that allows you to submit tax and accounting reports in electronic form through the website of the Federal Tax Service of Russia.

Through the website of the Federal Tax Service of Russia: So, submission of reports in electronic form using an enhanced qualified electronic signature within the framework of the pilot project carried out by the Federal Tax Service of Russia can be carried out through the website of the Federal Tax Service.

To use this Internet service, you must meet a number of technical conditions, which can be found on this resource. Also, technical support for the duration of the pilot project can be obtained by e-mail "hotline" [email protected].

Through a specialized operator: To begin with, let’s define a specialized electronic document management operator (EDO) as an organization that provides services for the exchange of open and confidential information between tax authorities and payers within the framework of the system for submitting tax returns and financial statements in electronic form according to the TKS.

EDF operators are subject to certain requirements; in addition, they must have the necessary technologies to submit reports on TCS and enter into an agreement with the Department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Information about specialized e-document flow operators operating at the place of registration of your organization is available on the website of the Federal Tax Service of Russia on the page "Organizations - electronic document flow operators".

Once you have decided on the choice of operator, you should contact him and receive an application to connect to the electronic reporting system via the Internet in any convenient way: from the website, via email or in the office. Next, select the connection mode to the system and the subscription service tariff plan. Send the completed connection application to the operator’s email address or deliver it personally to the operator’s office. Also submit a completed application for connection to the system for submitting tax and accounting reports in electronic form to the inspectorate at the place of registration.

Usually, within three working days, the operator sends a completed package of documents to your email address that must be completed to conclude an agreement. It can be:

Agreement for connection and subscription services in a secure electronic document management system with attachments in two copies;

Power of attorney for the production of digital signature keys (issued only if you wish to produce digital signature keys not independently, but through the operator of a certification center);

Power of attorney to receive a digital signature key certificate (issued if the signature key certificate is not received by the owner);

Operating regulations of the certification center;

Signature sheet for the regulations of the certification center;

An order form for the appointment of a person responsible for work in the secure electronic document management system, certified by the head of the organization;

Power of attorney to receive material assets (issued to the recipient of the signature key).

Then you pay the invoice issued by the operator for connection and subscription services in the system. After which you must personally appear at the operator’s office with a passport and the specified package of completed documents. If a representative acts from an organization, a power of attorney is required (in some cases they require a copy of the certificate of state registration of a legal entity, and an individual entrepreneur may be required to have a copy of the certificate of state registration as an individual entrepreneur).

After this you receive a customized package. You can install the software yourself or with the help of a certification center specialist.

Reporting via the Internet is a reasonable necessity for any business today. This article will discuss the main steps for connecting to the electronic reporting system and the nuances of sending electronic reporting to the tax office.

To submit tax reports via the Internet, telecommunication channels (TCC) are intended, which can be operated by specialized operators (SO).

Requirements for organizations that can be TCS operators are established by the Federal Tax Service of Russia (order dated 03/04/14 No. ММВ-7-6/76@), their list is published on the websites of regional departments of the Federal Tax Service of Russia.

An important condition for electronic submission of reports is the presence of an enhanced qualified electronic signature (ES) of a person who has the right to sign reports. If the taxpayer has one, then he can send a report to the tax office via the Internet for free (only for individual entrepreneurs and self-employed people).

The electronic signature is generated and certified by specialized certification centers.

For information on how to sign reports when sending via the Internet, see the material “Strengthened qualified electronic signature - what is it?” .

To switch to electronic reporting you must:

• decide on a CO (it is better to choose a CO that has the right to provide signature verification services);
• enter into an agreement with the CO;
• install the program;
• issue and receive an electronic key certificate.

When filling out an application to connect to the reporting system via the Internet, carefully indicate all the details of the organization, because Based on the parameters you specified, files will be generated for sending electronic reporting to the tax office.

If there are separate divisions, real estate, land plots located outside the location of the organization, tax reporting via the Internet is submitted to the tax office at the location of the property and divisions of the organization.

IMPORTANT! Indicate in your application the codes of all tax offices to which you will send tax returns.

The largest taxpayers send all tax returns and other reports to the MIFTS for the largest taxpayers.

Individual entrepreneurs, enterprises on the simplified tax system and UTII, in addition to TKS, can use various online services and the website of the Federal Tax Service of Russia to send tax reports via the Internet, if they are not VAT payers. For now, the VAT declaration with all the necessary attachments can only be sent via TKS.

Each TKS operator offers a tool with which you can fill out (or download from an accounting program) tax returns. After entering (or uploading) all the data into the electronic reporting program, the declaration file is interpreted for sending reports via the Internet. Next, the file must be certified with an enhanced qualified electronic signature, and only then are tax reports sent via the Internet.

NOTE! If tax returns are not submitted within the deadline determined by the Tax Code of the Russian Federation, the tax office may suspend operations on the organization’s bank accounts (clauses 1, 3, Article 76 of the Tax Code of the Russian Federation). In order not to find yourself in such a situation, you need to clearly understand what stages are involved reporting via the Internet and in what case it is considered submitted.

For what other reasons can a current account be blocked and what to do in this case, read in the section“Blocking of the tax account in 2017-2018.” ,article “Art. 76 of the Tax Code of the Russian Federation (2017): questions and answers".

How to send zero reporting to an LLC via the Internet: is there any difference from regular reports?

Even if a taxpayer (for example, an LLC) has generated zero reports, they must also be submitted to the regulatory authorities. The procedure for submitting such documents electronically is no different from the procedure for submitting data-rich reports.

The process of exchanging reporting files and technological documents between the operator, the tax authority and the reporting organization was approved by order of the Federal Tax Service and the Ministry of Finance of Russia dated July 31, 2014 No. ММВ-7-6/398@.

The process of submitting electronic reporting to the tax office consists of the following stages:

1. The taxpayer sends the CO a declaration generated in accordance with the format approved by the Federal Tax Service and signed with an electronic signature (ES);
2. The CO sends the report to the Federal Tax Service and records the date of sending. Within 2 hours from the moment the declaration is sent, the reporting organization receives confirmation of the date of sending the document.
3. Within 4 hours after receiving the reports, the Federal Tax Service server carries out an initial check of the declaration file. At this stage, the technical parameters of the sent file are checked, such as: compliance of the file with the approved format, uniqueness of the file name, and others.
4. If the file has passed the initial check, the Federal Tax Service server generates a notification of receipt of the electronic document. If the verification fails, the sender of the declaration will receive an error message. In this case, you need to correct the errors and submit the declaration again.
5. Within the next 4 hours after sending the taxpayer a notice of receipt of an electronic document, the tax authority server conducts a final control, i.e. verifies the presence and correctness of the required details of the tax return file.
6. At the end of the final control and in the absence of violations, the reporting is registered. No later than the day following the day of sending, the taxpayer receives a receipt of acceptance of the tax return. If there are violations, the sender of the report will receive a notification of refusal to accept the tax return. Having received such a notification, you must correct the errors and submit the declaration again.
7. After processing the tax return, the Federal Tax Service generates a notice of entry or a notice of clarification of reporting data.

IMPORTANT! After receiving a receipt for acceptance of the tax return, the reporting is considered submitted. The date indicated on the confirmation of mailing date will be considered the date of submission regardless of the time frame for processing and review of the return.

However, please note: if you receive error messages at the initial control stage or notifications of refusal to accept a tax return at the final control stage, you will not be able to provide confirmation of the date of mailing as evidence of timely submission of reports.

Read how to connect electronic reporting for LLC

Results

Most companies do not have the legislative right to choose the form of submitting tax returns to the tax office. For example, electronic reporting is for the vast majority of taxpayers the only option for submitting a VAT return to the tax authority. To avoid fines, it is important to clearly understand the process of submitting reports under the TKS and, based on this understanding, not to delay sending declarations to the tax office until the last day of the deadline for submitting reports established by the Tax Code of the Russian Federation.

Tax reporting

includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.

Tax reporting includes the tax return and the tax calculation of the advance payment.

Tax return

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of tax payable and about other data that serves as the basis for calculating tax. (Article 80 of the Tax Code of the Russian Federation).

Tax calculation of advance payment

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of the advance payment payable and about other data that serves as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).

Calculation of personal income tax amounts calculated and withheld by the tax agent (Form 6-NDFL)

This is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of accrued and paid income, tax deductions provided, on calculated and withheld tax amounts, as well as other data , serving as the basis for calculating tax.

Financial statements

This is information about the property and financial position of the organization and the final results of its economic activities in a certain period.

The reporting is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent). The procedure for taxpayers to submit tax reports to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.

Presentation methods

There are two options for presenting tax and accounting reports:

• On paper;
• In electronic form.

Paper presentation

The tax return (calculation) can be submitted in the prescribed form on paper.

You can submit reports to the Federal Tax Service in person or through an authorized representative.
A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).
The date of submission of tax returns and financial statements by a legal or authorized representative of an organization is considered to be the date of their actual submission to the tax authority on paper.

In accordance with the requirements, the maximum waiting time in line should not exceed 15 minutes! If your queue time exceeds 15 minutes, please let us know.

• if the average number of employees for the previous calendar year exceeds 100 people;
• if an organization with more than 100 employees has been created (including reorganized);
• if such an obligation is provided for in relation to a specific tax. From 01/01/2014, this rule will apply to value added tax.

Information on the average number of employees for the previous calendar year is submitted by the organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of the organization - no later than the 20th day of the month following for the month in which the organization was created (reorganized).

We receive an electronic signature

A qualified electronic signature can be obtained from a certification center accredited by the Ministry of Telecom and Mass Media of the Russian Federation. The list of certification centers is available on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation in the section “Accreditation of Certification Centers”. At the same time, for correct authorization in the service, it is recommended to use a qualified certificate of an electronic signature verification key, issued in accordance with the requirements of Order of the Federal Tax Service of Russia dated 04/08/2013 No. ММВ-7-4/142@ “On approval of the Procedure for using qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.

When reporting under the TCS, it must be transmitted using an enhanced qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).

The concept of an enhanced qualified electronic signature was introduced by Federal Law dated April 6, 2011 No. 63-FZ “On Electronic Signatures” (Article 5 of the Law).

A document in electronic form, signed with an electronic signature, acquires legal status, i.e. has the same legal force as a paper document with a handwritten signature and seal.

A document signed with an electronic digital signature during the validity period of the verification key certificate issued in accordance with the Federal Law of January 10, 2002 No. 1-FZ “On electronic digital signature”, but no later than December 31, 2013, is equivalent to an electronic document that is signed with an enhanced qualified electronic signature.

We purchase software

compatible with the software installed in your tax office, and install it on a computer with Internet access. The necessary software may be provided by your telecom operator.

When transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its dispatch.

How long will it take to submit tax reports to the Federal Tax Service?

When submitting a tax return (calculation) in person, documents are accepted immediately at the time of its submission. In this case, the maximum time for receiving one tax return at the tax office is ten minutes.

A tax return can be submitted to the Federal Tax Service either personally or through an authorized representative. A prerequisite for this is that the taxpayer’s representative has a notarized power of attorney. That is, only with a notarized power of attorney can a spouse represent the spouse’s interests in relations with the tax authorities and, in particular, submit a tax return for her.

The protection and confidentiality of information transmitted via TCS is ensured by means of cryptographic information protection and the electronic digital signature used when submitting tax reports. This is a set of hardware and software that ensures information protection in accordance with approved standards and certified in accordance with current legislation. Their use helps maintain the confidentiality of correspondence and protect reporting files from unauthorized corrections.

When reporting via telecommunication channels, the time frame for its submission expands. The taxpayer has the opportunity to submit reports under the TKS at any time of the day, including weekends.

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