Tax reporting. Small business and small business Micro-businesses are exempt from submitting reports to the tax

So they depend on the chosen tax regime and on the form of organization. What are the features of filing tax returns?

General points

The document is submitted once a year. Some nuances in the preparation of tax reports relate to micro-enterprises.

Such organizations are considered to have no more than fifteen people.

Micro-enterprises are exempt from submitting reports to the tax office for the payment of advance payments on. Amendments to the legislation are planned.

They must free microenterprises from obligatory provision to the tax office accounting statements.

Current regulatory framework

The order of delivery and the forms of tax reporting are defined in Chapter 6.13 Tax Code RF. gives a definition for the tax base.

It assumes the value, physical or other characteristics of the taxable object. The tax base is recognized as the profit received from the activities performed.

At the same time, the second part of the Tax Code states that any tax has an independent object of taxation, tax period, tax base.

Forms and forms of tax returns and other reporting tax documents approved by the RF Ministry of Finance. It also draws up instructions for filling out reports.

According to the current rules, each tax must be paid after the expiry of the relevant tax period, no later than the specified period. The deadlines for filing tax reports for each type of tax are prescribed in the Tax Code (part 2).

How best to submit documents

Article 80 of the Tax Code says that the taxpayer has the right to provide reports:

• personally;
• through an intermediary;
• by mail;
• electronic shipment.

Article 80, paragraph 3, stipulates that a taxpayer who has a staff of more than a hundred people must submit reports in electronic format.

Video: how the Federal Tax Service helps to submit tax reports

If an organization applies a simplified tax regime, then it has the right to apply any possible option.

Each of the reporting options has its own characteristics:

Nuances in drawing up

In order to avoid problems with tax reporting, it is extremely important to generate reports correctly. The slightest mistake or inaccuracy can result in a serious fine or other sanctions.

The financial statements of the organization is a system of indicators that reflect the results of the management for reporting period.

The documentation contains various tables compiled on the basis of statistics, accounting data and operational records.

This takes into account the balance and reports such as:

Tax reporting is the result of all the work done on accounting as a whole. Mandatory requirements for financial statements are:

Applicable period codes

Tax period codes encrypt information about the tax period for a specific tax. Using the code, you can identify for which reporting period the declaration is submitted. In 2016, the Federal Tax Service established new codes.

How to send reports by mail to the tax office

Article 80 (paragraph 1, paragraph 3, paragraph 4) of the Tax Code determines the possibility of sending tax reports by mail by sending a letter with a list of attachments. The date of delivery of the reporting documentation coincides with the date on the postmark.

Establishes that the reporting is considered to be submitted on time if the time of its sending is not later than 24.00 hours of the last reporting day.

Tax legislation imposes only one requirement on postal items in the form of an inventory of the attachment. The very type and method of mailing the organization can choose independently.

But it should be borne in mind that most often disputes with the tax authorities in this case arise about the dispatch date. Therefore, it is important to keep the receipt or other document on the sending of documents. An important nuance the choice of the type of shipment is considered.

When sending registered letters, it is not drawn up by postal workers. The taxpayer draws up the inventory on his own, and only he or authorized employees of the organization can confirm the shipment.

When sending a valuable letter, an accurate inventory of the attachment is carried out on the postal form. For the postal service, there is an increased responsibility for delivery.

You need to prepare an inventory of attachments in duplicate. It is desirable to send a letter with a notification. The second copy of the inventory and the receipt for sending the letter must be kept.

Assistance in delivery

The use by organizations of the services of private firms in the submission of tax reports is becoming more common. This mainly concerns the submission of reports in electronic format.

The FTS itself does not accept reporting in in electronic format... This is carried out by special telecommunications companies that have an agreement with the Federal Tax Service of the Russian Federation.

On the basis of the agreement, they have the right to receive reports from taxpayers and submit them to the Federal Tax Service via secure communication channels.

The taxpayer can enter into an agreement with a similar company. This will enable him to send electronic reports for a fee or at no cost.

When reporting is submitted at the office of a telecommunications company, the service is free. But at the same time, the taxpayer must write in the name of the company for reporting to the Federal Tax Service.

When sending electronic documentation via the Internet, a subscription fee is charged for using a special software on the website of the selected operator.

No matter how tax reporting is filed, regardless of the organizational and legal form of the taxpayer, it is important to comply with the reporting rules and deadlines.

This will avoid problems and misunderstandings with the tax authorities.

Today on the territory Russian Federation not only commercial activities can be conducted, but also non-commercial ones. Registration of such institutions with various state regulatory authorities is required. In this case, one should remember about a large number of very different features associated with the activity ...

Statistical reporting for microenterprises 2018: figuring out when and where to submit reports to organizations that belong to small businesses. Simplified reports are provided for small businesses on a simplified taxation system. Besides statistical reporting, rent tax and accounting.

Microenterprises in 2018

According to the current legislation, the following criteria are established for small businesses:

The number of employees is not more than 100 people.

Income for the year is not more than 800 million.

The participation of third parties is less than 49%.

For micro-enterprises, the criteria are even more stringent: the number of employees is up to 15 people and the revenue is less than 120 million rubles. There are exceptions for some companies, so that not all organizations that meet the above requirements can be considered a small business and enjoy the corresponding benefits and exemptions. Exception companies hand over statistical, tax and accounting. reporting in full.

The main difficulty in compiling statistics for a small business is that it makes no sense for a small company to maintain a whole staff of accountants. And one specialist often cannot cope with an impressive amount of information. As a result, claims from regulatory authorities may appear. To avoid such an unpleasant situation, it is wise to turn to third-party accountants who will prepare and send any reports. Only qualified specialists can fill out the reporting documentation on time and taking into account all the requirements.

Reports to Rosstat for small businesses

Micro-enterprises report to statistical authorities in the same manner as individual entrepreneurs and organizations on a simplified system. They're in mandatory send information to the Pension Fund of the Russian Federation, the Social Insurance Fund and the tax, but report to Rosstat only upon request. The exception is organizations that are required to conduct an annual audit with reporting. Most small businesses are exempt from the planned delivery of statistics.

Rosstat can send requests for participation in research. If a form and instructions come to the organization's address, it is necessary to fill out and send reports within the specified time frame. Rosstat conducts continuous surveys every five years, and can conduct selective surveys several times a year. Fines are provided for failure to submit reports to statistics bodies, both for organizations and for officials. Therefore, it is important to follow the latest news on the local portal of the statistics authorities and submit reports on demand on time.

An interdepartmental working group is being created under the Ministry of Economic Development of the Russian Federation to regulate the number of reports submitted by entrepreneurs. Formally, the initiator of its creation was Sergey Katyrin, head of the Chamber of Commerce and Industry (CCI) of the Russian Federation. But the “go-ahead” for this was given at the “very top”.
According to the Chamber of Commerce and Industry, the number of reports submitted for the year for enterprises operating on common system taxation increased from 30 to 46, and for organizations on the simplified tax system - from 18 to 35. In addition, since March last year, 12 new reports were introduced to the Pension Fund, four more to the Federal Tax Service, and one to Rosstat ...

Five in one

A single simplified reporting form that will replace the usual SZV-M, 6-NDFL, 2-NDFL, as well as declarations on transport tax and property tax, will be approved by the Federal Tax Service. All micro-enterprises operating in special regimes will provide it from 2018. It will not have to be handed over to the tax office, but to a multifunctional center.

This will happen if the bill No. 164161-7, submitted to the State Duma, successfully passes three readings, receives the approval of the senators and, having received a visa from the country's president, acquires the status of a law. Amendments are supposed to be made to article 7 of the federal law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

The explanatory note contains the following information. Small businesses are now required to submit accounting, tax, statistical and other types of reporting, including reporting depending on the types economic activity.

For example, a small business entity is an organization with employees, one unit vehicle, a real estate object in ownership and applying the simplified tax system, for one calendar year of activity submits to tax authorities, off-budget funds and statistical bodies 41 reporting forms, including:

Once a year, a certificate confirming the main type of economic activity in the FSS;

Quarterly 6-NDFL form to the tax authority;

Once a year, a 2-NDFL certificate to the tax authority;

Once a year, information on the average headcount to the tax authority;

Once a year tax return according to STS;

Quarterly tax calculations on advance payments and a declaration on property tax of organizations (calculated on the basis of the cadastral value);

Quarterly tax calculations for advance payments and declaration of land tax;

Once a year, accounting (financial) statements of small businesses to the statistics body;

Once a year, statistical reporting forms, depending on the type of economic activity (published on the website statreg.gks.ru).

In addition, in accordance with the protection legislation environment organizations fill out and submit once a year: information on the formation, use, disposal, transportation and disposal of production and consumption waste, a report of a small and medium-sized business entity, an annual form of federal statistical observation No. 2-TP (waste) "Information on the formation, use , neutralization, transportation and disposal of production and consumption waste ", as well as a declaration of payment for negative impact on the environment.

Thus, the total workload for submitting various types of reports for a micro-enterprise can be up to 45 forms per year. The authors of the project believe that this hinders the development of entrepreneurial activity.

It will be possible not to submit accounting records to statistics

Companies can be exempted from the obligation to provide Rosstat with reports that statistical bodies can independently obtain through interdepartmental cooperation. At least this is what Opora Rossii is trying to achieve, the leadership of which has sent a letter to the Ministry of Economic Development and Trade.

We are talking about the annual financial statements - the balance sheet and the statement of financial results. Now these documents are received not only by Rosstat, but also by the Federal Tax Service (FTS), the Pension Fund and the Fund social insurance... According to "Opora", such a duty is "an unnecessary and not justifiable measure."

The statistical load will become "lifting"

The National Institute for Systemic Research of Entrepreneurship Problems (NISIPP) is actively promoting its developments in reducing the "statistical" burden for small businesses.

In accordance with the law "On the development of small and medium-sized enterprises", a simplified procedure for submitting statistical reporting can be applied, which actually boils down to limiting the frequency of sample surveys: monitoring of small and medium-sized enterprises is carried out monthly and / or quarterly, for micro-enterprises - at the end of the year ... However, the number of mandatory reporting forms is not limited by law. The situation was complicated by the tightening of administrative liability for violation of the reporting procedure, which led to business complaints; the president instructed to reduce the statistical burden on SMEs, says Oleg Shestoperov, deputy director of NISIPP.

Special attention should be paid to the reporting deadlines, which, according to NISIPP, are convenient only for Rosstat. The table of statistical observation forms contains more than 60 unique reporting dates.

Within the framework of one type of activity, the number of reporting dates can be up to 10, and for diversified enterprises and more. The fragmentation of reporting dates, obviously, complicates the planning of the process of collecting and submitting reports, with the growth of the enterprise and the expansion of the scope of activities, the costs of submitting reports due to the increase in the number of documents increase abruptly.

The average cost of submitting statistical reports may seem low (from 3,000 to 60,000 rubles per enterprise). However, firstly, in a number of industries, costs are significantly higher than average (for example, in the production of petroleum products). Secondly, enterprises also submit other forms of reporting (tax, accounting, departmental, etc.), the total costs of collection and presentation of which are comparable to the volume of tax payments by SMEs.

In connection with the above, the experts of NISIPP propose to reform the reporting system as follows:

Exclude monthly reporting... Reporting should be submitted no more than once a quarter;

To enlarge the forms of observation. Uniform forms are needed, including both basic and industry indicators;

Reduce the number of monitored indicators in areas of activity that stand out with increased stress;

Reduce the reporting of micro-enterprises - legal entities, bring it to the level of reporting by individual entrepreneurs;

Eliminate duplication of reporting and ensure interdepartmental data exchange. To begin with, as suggested by OPORA, to cancel the delivery of the second copy of the balance sheet to Rosstat;

In the future, it is necessary to abandon industry-specific forms for retail trade enterprises and a number of other industries in connection with the introduction of online cash registers, as well as certain universal forms (employment, revenue, investment in fixed assets), whose indicators are already accumulating in the system of the Federal Tax Service of Russia. Refusal to collect universal forms would save business and Rosstat itself about 800 million rubles. indirect and direct costs;

Establish a five-year moratorium on the submission of reports by enterprises employing less than 15 people, if they participated in continuous monitoring. Or, at least, for the period of reforming the statistical reporting system and establishing information exchange between departments;

The implementation of these measures should be accompanied by the creation of services that provide the ability to submit reports in electronic form, the formation of a report sheet for a specific company and the preparation of an individual reporting calendar,

Integration of the created services into the e-government infrastructure.

P.S. In general, one day some elderly accountant, sending to a single multifunctional supervisory body some unified electronic (by that time, probably, there will be no papers at all) reporting (annual, on 2-3 file pages) will only smile, remembering 2017 Th and previous years. If he remembers, of course.

Dependence of reporting types on the taxpayer category

The list of types of reports submitted depends significantly on the characteristics of the businessman who forms them:

1. From the organizational and legal form (legal entity or individual entrepreneur). An individual entrepreneur pays fewer types of taxes and may not keep accounting, which means that it may not submit financial statements and submit tax statements in a smaller volume.
2. Tax regime. The maximum amount of taxes is payable when using the general tax regime. Consequently, the largest number of reports must be submitted under the OCHO.
3. The scale of the business. Small and micro-enterprises also have the option of not submitting certain types of reports. First of all, we are talking about certain forms of financial statements.

Accounting reports: when to submit

Strictly speaking, financial statements are submitted not for the 1st quarter of 2019, but within the 1st quarter. We are talking about reporting for the previous year, 2018. According to the requirements of paragraph 5 of Art. 23 of the Tax Code of the Russian Federation and clause 2 of Art. 18 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ accounting reports for the year must be submitted to the tax inspection and statistics authorities within 3 months after the end of the reporting year. Since 03/31/2019 is Sunday, reports for 2018 must be submitted no later than 04/01/2019.

The composition of the submitted reports depends on the status of the company. Small businesses and participants in the Skolkovo project may not draw up an explanatory note and annexes to the balance sheet (reports on the money, about changes in capital, etc.). Only 2 forms are required: balance sheet and statement of financial results.

Our experts have prepared a selection of articles on accounting for 2018 to help you. Cm.

Financial statements for a period of less than a year (interim statements) are drawn up by the decision of the owners or in cases stipulated by law (part 4 of article 13 of Law No. 402-FZ). In particular, this applies to insurance companies or issuers valuable papers (Information of the Ministry of Finance of Russia "On the entry into force ..." No. PZ-10/2012).

Thus, in the general case, it is not necessary to submit the accounting report for the 1st quarter of 2019.

Report Forms for Q1 2019

Under OSNO

The deadlines for submitting reports for the 1st quarter of 2019 according to OSNO will be as follows:

Don't know your rights?

1. VAT declaration - until 04/25/2019.
2. Income tax declaration - until 04/29/2019.
3. Calculation of advance payments for property tax - until April 30, 2019.
4. Calculation of insurance premiums - until 04/30/2019.
5. Form 6-NDFL - until 04/30/2019.

Under special tax regimes

Special tax regimes generally provide for exemption from the obligation to pay income tax (for individual entrepreneurs - personal income tax), VAT and property tax. Consequently, these taxes do not need to be submitted and reporting. Special regimes submit reports on land and transport tax on a general basis, if they have appropriate taxation objects.

On the other hand, businessmen who have switched to special regimes must additionally submit declarations for special taxes. Which reports for the 1st quarter of 2019 must be submitted depends on the specific tax regime:

• The quarterly period of taxation has UTII. The report for the 1st quarter of 2019 on it must be submitted by 22.04.2019.
• The tax paid under the simplified system has an annual taxable period, therefore, you do not need to fill out the quarterly declaration.
• The report on the unified agricultural tax is also submitted once a year.
• As for the patent system, its application does not provide for the delivery of any special reporting (Article 346.52 of the Tax Code of the Russian Federation).

In some cases, special regimes have an obligation to pay taxes, from which they are exempt in a standard situation:

1. Income tax is paid on income in the form of dividends and from operations with securities.
2. Property tax is paid on real estate objects, the base for which is determined as the cadastral value.
3. VAT is paid when goods are imported into the customs territory of the Russian Federation.

Accordingly, if there is an obligation to pay tax, it will be necessary to set time submit a declaration on it.

Reporting to extrabudgetary funds

Only one view for today extrabudgetary contributions not administered by tax authorities. We are talking about the premiums for insurance against industrial accidents. The calculation for them (form 4-FSS) is submitted to the Social Insurance Fund. The term depends on the format of the report. On paper, 4-FSS for the 1st quarter of 2019 must be submitted by 04/19/2019, and in electronic form - by 04/25/2019. Only organizations with average headcount employees up to 25 people.

We have selected excellentelectronic reporting services !

Despite the transfer of accounting authority pension contributions tax authorities, reports for the 1st quarter of 2019 must also be submitted to the Pension Fund. These forms relate to personalized accounting of insured persons:

1. SZV-M - information about all insured persons registered in the organization, including work under civil law contracts. It is submitted monthly until the 15th of the next month.
2. SZV-STAZH is an annual form that contains information about the periods of work of the insured persons during the year. For 2018, it had to be completed before 03/01/2019.

The composition of the submitted reports for the 1st quarter of 2019 depends on the taxpayer category, the scale of the business and the tax regime used. The maximum set of reports must be submitted legal entities on OSNO that are not small businesses. The minimum number of reports is prepared individual entrepreneursusing special modes.

Maintain accounting and prepare financial statements all organizations, without exception, must (part 1, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ). And the accounting procedure depends on the status of the organization.

Completely exempt from accounting:

• an individual entrepreneur (a person engaged in private practice) - if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner established by Russian tax legislation;
• a branch, representative office or other structural subdivision of an organization located on the territory of Russia, created in accordance with the legislation of a foreign state, if they keep records of income, expenses and (or) other objects of taxation in the manner prescribed by tax legislation.

Simplified accounting methods, including simplified accounting (financial) statements, may apply three groups of organizations:

1. small business entities.
2. organizations that have received the status of participants in the Skolkovo project.
3. non-profit organizations.

Simplified accounting (financial) statements

Small businesses generate financial statements according to the following simplified system in accordance with clause 6 of Order No. 66n dated July 2, 2010:

• balance sheet,
• income statement,
• report on the intended use of funds (if there are such funds)

ACCOUNTING at a small enterprise, micro-enterprise

The Ministry of Finance of Russia offered small companies a choice of three methods of simplified accounting.

When drawing up accounting policies for 2019, small companies can exercise their legal right and provide for a simplified accounting procedure. Now this is directly spelled out in part 4. Federal law dated December 6, 2011 No. 402-FZ. That is, it is not necessary to comply with all accounting rules without exception. Those of them that small businesses have the right to painlessly refuse are given below.

What accounting rules are small businesses entitled to refuse?

• From accrual method (Clause 12 PBU 9/99, Clause 18 PBU 10/99). Small companies can use the cash method. Then, for example, the received advances will generate income as soon as the money arrives at the cashier's office or to the current account. And the issued prepayment must be written off only when the counterparty fulfills it
• From accounting for permanent and temporary differences and their corresponding tax assets and liabilities (clause 2 PBU 18/02). Accounts 09 and 77 can be excluded from the working chart of accounts
• From (order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n). The chart of accounts can be shortened as follows:
  - use account 10 "Materials" instead of accounts 07, 11
  - use account 20 "Main production" instead of accounts 23, 25, 26
• From formation estimated liabilities (Clause 3 PBU 8/2010). There is no need to make deductions to reserves, and vacation and warranty repair costs can be written off immediately
• From adjusting accounting and reporting retrospectively (Clause 9 PBU 22/2010). It is possible to correct significant errors in the period in which they are discovered
• From the inclusion of borrowing costs in the cost of an investment asset (Clause 7 PBU 15/2008). It is possible to take into account all interest on loans and credits as part of other expenses on account 91
• From the preparation of all forms of financial statements and applications to them, transcripts and explanations of the balance sheet indicators (clauses 6 and 6.1 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). You can submit only balance sheet and statement of financial results. In addition, it is not necessary to detail individual groups of articles in the financial statements. It is enough to cite the indicators in general terms, by groups of articles

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Simplified accounting when you can go

Simplified accounting can be conducted in one of three forms:

1. full accounting;
2. abbreviated accounting;
3. simple accounting of micro enterprises.

To work, you just need to choose for yourself a specific form of accounting and. But whichever of the simplified forms of accounting a small business entity or micro-enterprise chooses for itself, it will have to be submitted to the tax inspectorate in any case.

To systematize and accumulate information, an organization using simplified methods can adopt a simplified register system (simplified form) accounting... Subjects of small business, depending on the nature and volume of accounting transactions, can keep accounting without using property accounting registers (simple form) or using such registers.

Note: Information letter of the Ministry of Finance of the Russian Federation No. PZ-3/2015 dated 04.06.2015.

Criteria under which small businesses have the right to simplify accounting

• 100 people - the maximum average number of employees of all departments, including part-time workers, for 2013
• 25 percent - the maximum share of participation of another organization (not related to small business) or the state in the authorized capital of the company
• 400 million rubles - maximum revenue (excluding VAT) received from the sale of goods, works, services for 2013
• 15 people and 60 million rubles.- maximum headcount and revenue of a micro-enterprise for 2013. Such companies can keep records in a simple manner without double entry

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one . Complete Simplified Accounting Form

Suitable for small businesses using the accrual method, with a variety of business transactions and a manager who is interested in details in accounting and tax indicators.

The full form of simplified accounting involves the use of double entry in the accounts and the use of ledgers. Suitable for those organizations that use the accrual method, as well as those whose business transactions are quite diverse.

For example, a company not only buys and sells goods, but also manufactures products itself, receives loans, rents out fixed assets, etc. Such organizations, accordingly, use quite a few accounts. Therefore, it is more convenient in this case to open separate registers for each of them. After all, the main thing for an accountant is to ensure the completeness of the data necessary to manage the company.

This accounting option is also convenient if managers or shareholders periodically ask you to compile reports and lists in the context of a variety of indicators. For example, a director wants to know not only the total cost of purchased materials, but also the quantity and price of each of the goods.

Such reports are not difficult to generate if you keep records in detail in special sheets. You can develop them yourself. Specialists of the Ministry of Finance of Russia recommend keeping such statements separately for accounting:

• settlements with personnel for wages (account 70);
• cash (accounts 50, 51, etc.);
• inventories (accounts 10, 41);
• fixed assets and depreciation (accounts 01, 02);
• sales (accounts 62, 90 or 99);
• settlements with suppliers (account 60);
• production costs (account 20);
• settlements and other operations (accounts 58, 66, 67, 68, 69, 76).

Forms and all forms of the developed statements must be approved in the annex to accounting policy... And in the accounting policy itself, clearly indicate the form of accounting you have chosen.

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2. Abbreviated form of accounting

They can be used by small businesses using the cash method with monotonous business transactions. Therefore, there is a simple way to organize accounting, namely, all business transactions can be registered by means of double entry in one document. Treasury officials recommend using the transaction ledger for this.

This method is convenient for companies using the cash method. And also for organizations with mostly monotonous operations. The form of the document, which is convenient for you, must be approved in the accounting policy. It allows you to keep records of business transactions and, based on this information, draw up simplified financial statements.

Keeping records in the general ledger is a right, not a duty of the company. At the same time, no one forbids you to start additional registers with reduced accounting. For example, if the company's activities begin to develop actively and the operations cease to be of the same type, there will be a need to group them. It is extremely inconvenient to compile reports based on a long list of a wide variety of transactions.

Moreover, representatives of the Ministry of Finance of Russia advise, in addition to the general book, to use a sheet to reflect payments for wages with employees. This way, you can always answer any salary questions without having to go through the list of all transactions from the beginning of the year.

You can draw up an additional statement for any of the accounts, if you need it for completeness of information. But this must be mentioned in the accounting policy. In this case, the selected form will remain abbreviated and, accordingly, a separate register is not required for each account.

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3. Simple form of accounting

Micro-enterprises have the right to keep records by groups of articles of financial statements, without using double entry on accounts.

The easiest way to organize accounting is not to use double entry at all, that is, do not make any transactions at all. True, only micro-enterprises can use this method (clause 6.1 of PBU 1/2008). And only if it does not distort information about the company, that is, it will allow the preparation of financial statements. Using a simple form of accounting, it is enough to register business transactions in a single document in chronological order directly by groups of balance sheet items. And those operations that form the income and expenses of the reporting period must also be reflected by groups of articles of the financial results report.

To do this, you can use the book (journal) of accounting transactions. Entries in it are made for each type of assets and liabilities on the basis of primary documents. The residuals for all groups of articles in the book must be zero or positive.

Along with the ledger of transactions, it is necessary to provide registers in the accounting policy, if, of course, you decide to keep them. They help to detail the groups of articles that are summarized in the book.

Clause 6.1 of PBU 1/2008 provides organizations with the status of micro-enterprises with the right to maintain accounting using a simple system, without using the double entry method. However, at present, a clear methodology for this is not spelled out anywhere.

Also, there are no special registers for conducting accounting using a simple system. Therefore, the organization can independently approve the accounting methodology and develop the necessary registers. As a basis, you can take, for example:

• the book of accounting of income and expenses - with a simplified version;
• book (journal) for accounting of the facts of economic life in the form No. K-2MP;
• the book of accounting of income and expenses - for entrepreneurs.

The main thing is to provide in its form all the necessary details established by paragraph 4 of the Law of December 6, 2011 No. 402-FZ. And let the head of the organization approve such a register. Similar clarifications are contained in paragraph 6 of the Recommendations approved by the decision of the Presidential Council of the NP “Institute of Professional Accountants and Auditors of Russia” dated April 25, 2013 No. 4/13.

The balance sheet must be filled out, taking data from such registers, as well as the results of a complete inventory of the property and obligations of the organization.

By the way, in order to simplify accounting, a micro-enterprise can provide in the accounting policy for accounting purposes, which charges depreciation once a year. Since the Microenterprise is entitled to depreciate:

• once a year (when preparing annual financial statements);
• when the need arises to determine residual value fixed assets and intangible assets (for example, when drawing up a balance sheet, determining net assets when a participant leaves the list of owners (founders), if necessary, submitting financial statements for a loan, etc.).

Important points to remember in simplified bookkeeping

1. In the accounting policy, it is necessary to register the form of accounting, as well as to fix the forms of the registers that you plan to use.

2 Small businesses can opt out of full accounting and keep it in an abbreviated form. Micro-enterprises have the right not to use double entry.

Recommendations for small businesses (SMEs), developed by NP IPB of Russia, on September 17, 2013 were approved for use at a meeting of the Expert Group of the Ministry of Finance of the Russian Federation on the issues of accounting and reporting of SMEs.

The document is intended to provide methodological assistance to SMEs in setting up and maintaining accounting records.

Department of Accounting Regulation, Financial Reporting and Auditing of the Ministry of Finance of the Russian Federation

Methodological materials "SIMPLIFIED SYSTEM OF ACCOUNTING and Reporting of Small Business Subjects"

Note: Download materials in .pdf format 957 Kb

General principles of simplified accounting

The expert group on accounting and reporting by small businesses of the Ministry of Finance of the Russian Federation formulated general principles maintenance of simplified accounting.

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Accounting certificate example, when is it compiled?

The accounting statement must be drawn up in any cases when the accountant needs to justify the postings or calculations. For example:

• when submitting revised declarations to justify the calculations reflected in them (letter of the Federal Tax Service of Russia dated December 14, 2006 No. 02-6-10 / 233);
• to confirm the amounts shown in accounting, for example, when calculating dividends;
• to justify reversal entries, etc.

This primary document must contain obligatory detailslisted in part 2 of article 9 of the Law of December 6, 2011 No.

Information disclosure service: financial reporting, balance sheets and all other forms are free.

Changes that influenced the formation of accounting for 2018; statutory audit annual accounting (financial) statements; frequent violations in the assessment of balance sheet items and reflection financial results; explanations in the financial statements; information accompanying accounting statements.

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Internet reporting. Contour.extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure the delivery of the report the first time. Send reports to the Federal Tax Service directly from 1C!