Form of the form according to knd 0710099. Form of accounting financial statements - sample filling. Deadlines for the delivery of financial statements - form for KND

IN this year The Russian government, in an alliance with the Ministry of Finance, has improved some accounting standards (application of the accounting balance sheet: capital / loss / expenses / profit, etc.), which mostly affected small businesses and individual entrepreneurs. In this area, only the CCP registration form is left unchanged.

Form according to knd 1152017 for 2016

Accounting financial statements form according to KND 0710098 for 2016 form download free excel (alternative to Word) is presented at the end of the publication. You should know what it refers to personal income tax 3, but the FTS may recommend the specified option in a typewritten / machine-readable format. The Ministry of Finance is obliged to post information (how the report has changed) on the relevant resources / stands, it must first approve and accept them.

What is: definition

In fact, accounting financial statements, which can be downloaded free of charge, are a universal form for the result of work, which, after being correctly filled in, will be accepted by the tax inspectorate (FTS), the pension fund (PFR), and an accountant. It is also suitable for declaring profitability for individualsif a deduction is claimed (for medical or educational services or for property) or taxes on income have not been paid.

Sample of filling out an application

You can see an example of correct filling (instructions) on the Consultant Plus legal resource. Note that this option is relevant for individual entrepreneurs, small businesses and large organizations... To fill out, you need data:

• oKVED, OKUD codes;
• correction and its number and TIN;
• tax service and taxpayer code and address;
• date of completion.

If one of the values \u200b\u200bis missing for items and sections, a dash is inserted. In the absence of activity (when there is no receipt of income, at closing), zero financial statements are submitted according to the simplified tax system.

Accounting financial statements form according to knd 0710099

Accounting financial statements, form for KND 0710098, the form can be downloaded in Excel format on our website or you can familiarize yourself with the sample (template) on the official portal "Consultant Plus".

Important - when printing sheets, it is necessary to observe the availability and safety of the barcode on each page (it is possible without a frame). The new version differs significantly from the previous edition, only the calculation algorithm remained unchanged.

Deadline for delivery

The legislation of Russia (Federal Law of the Russian Federation) sets the deadlines for submitting financial statements - by the end of March / beginning of April in the next period for the reporting year. For example, for 2015, businessmen had to submit declarations before April 2016, etc. We add that these terms have nothing to do with the deduction documentation - they can be submitted at any time.

Average headcount

Every quarter, businessmen who have even one employee in their subordination (labor contract) are required to send up-to-date data (the quarterly report on the average headcount can be changed throughout the year) in the 1-RSB and 4-FSS forms.

Form of tax declaration according to usn for 2016 form according to knd 1152017

Form for KND 0710099 free download 2016 with a barcode in Excel format (xls) or in a Word online. It is available on our resource (can be found at the end of the article) or in the same versions on the official legal portal.

You should know:

• this type includes all the main components of accounting: balance sheet (accounting); supplements to the balance sheet (accounting) - on the movement and distribution of target resources / money/ capital, etc .;
• SP are exempt from consolidated reporting and accounting, however, they are obliged to keep tax records;
• small businesses are required to fill out only the main forms of the accounting financial statements without attachments.

Single simplified form

The simplified system (simplified taxation system) is convenient in many respects, for example, thanks to it, data can be corrected (writing off part of taxes) for VAT, personal income tax, transport tax, property, etc.

Land tax reporting

In this option (ownership / use authority), enterprises are required to submit annual reports to the FTS department, however, individual entrepreneurs are exempted from this form until 2015. Amendments have been made to the new legislative act (order of the Ministry of Finance), according to which already in 216 they are required to submit a report as a physical. persons.

KND 0710099 - financial statements in 2017 with this code began to be created in a new electronic format. Let's consider what it is, who and how can use it, where to download the financial reporting form KND 0710099. It may also be required in 2018 for the delivery of financial statements.

What normative act approved the financial statements of the KND 0710099

The list of reports that are part of accounting is determined by order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n. This document divides the sets of reporting forms to be drawn up into 2 types:

1. Full;
2. Simplified.

The simplified one is available to persons who are legally allowed to maintain accounting according to the simplified version (small businesses, non-profit organizations, participants in the Skolkovo project). Moreover, they must fully meet the conditions provided for in paragraph 5 of Art. 6 of the Law of No. 402-ФЗ dated 06.12.2011 "On Accounting".

Both sets include:

1. Balance.
2. Income statement.
3. Report on the intended use of funds.
4. Explanations for accounting.

The first three documents for full and simplified reporting are different, since the simplification entails the combination of the report indicators, and hence the change in the number of lines in it. The last two documents are drawn up only if necessary.

The full set of reporting forms additionally includes reports:

• changes in capital;
• cash flow.

Each of the above forms has its own OKUD code ( all-Russian classifier management documentation), indicated in its upper right corner. The codes are assigned numbers 0710001-0710004, 0710006, of which 0710001 and 0710002 correspond to the balance sheet and the income statement. Moreover, they do not differ for the simplified and full forms. Numbers 0710003, 0710004 and 071006 were assigned respectively to the statements of changes in equity, cash flows and target use of funds.

As you can see, accounting (financial) statements 0710099 are absent among them. Nevertheless, the financial statements 0710099 have every right to exist. The fact is that this code is assigned by another classifier (departmental, used by the Federal Tax Service).

Getting acquainted with accounting statements: form 0710099

Form 0710099 (according to KND) is intended for accounting reporting commercial organizations, regardless of the taxation system used, as well as companies whose activities are not of a commercial nature.

Accounting reporting form 0710099 (form) includes five documents:

1) Balance sheet (based on accounting).
2) Financial results data.
3) Information about changes in capital.
4) Statement of cash flows.
5) Report on the intended use of funds (only for enterprises and companies whose activities are not of a commercial nature).

The form is issued in a machine-readable form, which facilitates its processing, allowing the process to be automated.

Important! If an enterprise is registered after September 30, the reporting year for it will last from the moment of registration until December 31 of the following year.

The head or an authorized person is responsible for the accuracy of the specified information (information about him is indicated in the header of the form).

In the initial part of the report, indicate the name of the organization, its location, the reporting year and the code of the reporting period.

Also, the following data is prescribed in the header:

The date of approval of the statements;
- code of the type of activity in the economic sphere;
- organizational and legal form;
- unit of measurement of funds (according to the OKEI code);
- OKPO code.

Balance sheet

This section consists of two parts - an asset and a liability. Fill in the cells of this section of the form, making the values, according to the information obtained from the balance sheet.

This is how the dynamics of the financial condition of the company is visible.

Based on the totals of circulating and non-current assets withdraw the balance.

The liability subsection includes four main parts - "Capital and reserves", "Long-term liabilities", "Short-term liabilities" and "Target financing" (only for non-profit organizations).

Based on all entered indicators, the balance of the liability is displayed.

TO balance sheet if necessary, attach sheets with decoding of individual lines.

Income statement

This is the second part in the financial statements in the form of 0710099 on KND.

It indicates information about income, expenses and profits. The data for the reporting and the previous year are filled in.

The main information on the results is provided by the subsections “Profit (loss) before tax” and “Net profit”.

Total financial results period is calculated by summing the lines where the net profit is already indicated, the revaluation of assets that are not in circulation (not included in net profit), and the result from other transactions, which is also not included in net profit or loss.

Capital changes

This part of the financial statements includes three main sections - the movement of the company's capital for the reporting and previous years, adjustment of indicators in connection with the change accounting policy and correction of errors, as well as net assets for three years: reporting and two previous years.

The first section indicates:

Net profit for the past and reporting years;
- results on the fact of revaluation of the property of the enterprise;
- income attributable to capital increase / decrease;
- additional issue of shares.

All indicators contribute to both the increase in capital and its decrease.

In the second section, adjustments are made as necessary, if any.

Flow of funds

This includes subsections:

Cash flows from current operations - receipts from the main activities of the enterprise and from sales financial investments, payments of various kinds;

Proceeds from investment activities - sales of non-current positions, equity participation shares, loan repayments, acquisition of shares in third-party companies, reorganization, modernization, etc.

Cash flows from financial transactions - receipts from shareholders' deposits, obtaining loans, issuing shares in a company, payments - buying back shares from owners, paying dividends.

The section ends with cash flows for the reporting period and indicating the balances of cash and equivalent funds at the beginning and end of the reporting period.

For the accounting form 0710099, the following filling rules apply:

Indicators subtracted from the total or negative values \u200b\u200bare entered in cells without a minus sign;
- detailing and decoding of values \u200b\u200bis performed in specially designed substrings;
- additional information can be displayed in the "Entering indicators" fields.

If the form is filled out correctly, all entered data will be accurately read by the computer program.

Free download of financial statements in the form 0710099 registered users of the service can personal account in the section "Forms".

The database is kept up to date and contains forms for all occasions.

For small businesses that are legally allowed to conduct simplified accounting, abbreviated reporting with the KND code 0710096 is provided.

It consists only of a balance sheet and a statement of financial results. The data in these forms are not detailed, but are entered in an enlarged form.

Keep records in - and you do not have to look for relevant forms and spend a lot of time filling them out.

The system itself will post the indicators to the accounts, and then enter them into reports.

Even if your organization has professional accountants, the service will free them from routine and insure against mistakes.

The new form for knd 1151020 for 2016 can be downloaded for free in excel at the link after the article. The presented version was approved by the Federal Tax Service (Order No. ММВ 7-11 / 544 dated November 27, 2015) and refers to the 3-NDFL form. The Federal Tax Service has the right to recommend the use of Form 0710099 (machine-readable version). The Ministry of Finance of the Russian Federation is obliged to approve samples of filling out declarations, post relevant information on the official website, stands.

Revenues: when to send reports

A business entity can submit a declaration in person (paper media is used), by registered mail or by electronic mail. Delivery of the document takes place before 31.03, which follows the reporting (1st quarter). The tax system of the Russian Federation obliges entrepreneurs who did not carry out activities to also submit the mentioned document to the regional inspection ( zero reporting). The KND 1151020 form is handed over by the end of April.

Instructions by points

The Consultant Plus website has up-to-date information. On this resource, you can online consider an example of filling out the mentioned declaration, which is suitable for both individual entrepreneurs and large organizations. The document format must necessarily contain:

1. TIN and correction (its number);
2. reporting period;
3. oKUD, OKVED codes;
4. code, address of the tax authority, payer;
5. the current date.

If any indicator is not filled in, a dash is put in the corresponding column.

Form according to knd 1152017 for 2016 download the form for free

In the current year, the change did not affect the procedure for filling out an application for registration of a cash register. The given link form for knd 0710098 for 2016, the form to download free excel will be useful to many users. Thematic resources provide a decoding of all tax documents, the procedure for their delivery. Print new document it is necessary to preserve the readability (visibility) of barcodes on each of the sheets of the document.

Sample of filling out an application

The link after the text contains the application form itself, instructions with filling rules (annex to the declaration). The application form of the 1152017 form in 2016 has not changed, it can be drawn up without a frame. IP during their work conduct tax reporting (accounting / summary is optional in case of “simplified”).

Single simplified form

Russian entrepreneurship (LLC, ODO and other legal forms of organization of legal entities) widely use in their activities a reporting form called "simplified". This fact obliges the responsible persons to know, comply with the requirements of the legislation, the requirements of the Tax Code for reporting, and correctly fill in the appropriate forms. For STS tax document consists of three subsections:

1. title page (the subject indicates his details);
2. the monetary result of the activity (profit) subject to taxation is reflected;
3. the amount of tax that is paid is calculated.

Form according to knd 0710099 free download 2016 with barcode

A template saved from the network (in Word, Excel format) will simplify the filling out of the declaration for inexperienced specialists, help to establish simplified accounting and submit reports to the Federal Tax Service, Pension Fund of Russia, and other authorized bodies on time.

On land tax: how to fill out reports?

Present view tax return an organization (enterprise) can use to pay a deduction (personal income tax) for transport, water and land taxes... The structure of the form obliges to include information about income and expenses. The document is available for download in Word and Excel. Legal entities The Russian Federation submits this document at the close of the reporting period (the quarter is such).

Average number of employees

Small businesses, other organizations, if hired employees are available, are obliged to provide the FIU with reports every quarter and additionally report annually on the average number of employees. By order of the Federal Tax Service dated 10.07.07. considered in detail the nuances of filling out such a document.

Every year, the Russian legislator (Government, various ministries) contributes to legislative acts, creates new projects, makes changes and amendments to the Codes, etc. Tax code not an exception. Along with other things, this year the reporting (documentation) has also changed and taxpayers have natural questions: when has this or that law changed, what changes will follow, etc.

Form for KND 115 2018 for 2017 download the form for free

The specified reporting document refers to Form 4 - FSS, suitable for large organizations (companies), LLC, individual entrepreneurs, etc. is a universal reporting form. It is enough to fill it in in a convenient Excel format (alternative to Word). Further, it will be accepted without complications: an accountant, the Pension Fund and the Federal Tax Service.

Form for KND 115 20 17 for 2018, the form can be downloaded free of charge EXCEL with a barcode on the website.

Reporting: how to fill out?

To fill out the declaration, you will need the following data (list):

• codes: for the reporting period (year, quarter, etc.), OKVED, OKUD;
• TIN and correction number;
• address codes ( tax authority, place of residence, etc.);
• date (at the time of submission of the document).

Columns that will not be filled with numerical values \u200b\u200b(for items that do not have such) should be marked with dashes.

Online instruction

The declaration for the simplified tax system is presented in three sections, the first of which is the title page containing the basic data of the taxpayer (details). In the second, the sums of the total income (tax) declared by the business entity are entered. The third section is intended for calculating the amount of tax that will be paid to the budget (data is recorded on a free or minimum tax system).

Accounting financial statements form according to KND 0710099 form download

According to Art. 14 Federal Law of the Russian Federation No. 402, the annual reporting (accounting financial) consists of: balance sheet (accounting); report on financial transactions (results), and various applications. The Fiscal Service of Russia (FTS) may recommend the use of a machine-readable version of the reporting (form for KND 071 00 99). The decision was approved by the order of the Ministry of Finance of Russia.

You can download the financial reporting form for KND 071 00 98, the form can be downloaded from the proposed link, which contains a zip file with the necessary attachments and forms, including: 071 00 97, 071 00 98 and 071 0099.

Change for individual entrepreneurs

For individual entrepreneurs, the deadline has been changed - until the end of April, i.e. considering the previous option, reports should be submitted by 30.04.2016. Also, in some cases, it may be required average headcount hired workers. More details about the features of filling and calculating are described in the order of the tax service of the Russian Federation dated 10.07.2007.

For land tax

The document can be used for payment of personal income tax on land or water tax, as well as on the balance of CCP indicators, since the declaration system must include not only the income, but also the expenditure part. The letter from the MMV (order of the Ministry of Finance and the Federal Tax Service) specifies the procedure: to approve the type of activity and income, targets and movement of funds (use).

Form for KND 0710099 free download 2018 with barcode

The form (application) of the tax declaration under the simplified tax system for 2018, the form for the KND 115 20 17 is drawn up according to a simplified and universal model without a frame. The declaration can be submitted in one of the most convenient ways: during a personal visit (printed or hand-filled form), send to in electronic format (you can fill in by online service, for example, consultant plus without registration).

One thing is invariable - the deadline for filing. The document must be submitted to the inspectorate no later than the end of March in the year following the reporting period, i.e. for 2015, the declaration should have been submitted no later than 03/31/2016.

Sample filling

With the object "Income" - the specified data reflect the total tax deductions, the amount of which is 6% (calculated from the income part (money capital) for the reporting period). Note that in this case, income is important, not actual profit. In the case of the object "Income minus" - it is represented by a similar calculation, but minus the expense (loss). The percentage component can fluctuate in the context of 5-15% (depending on regional legislation).