Service for sending financial statements via the Internet. Electronic reporting: an overview of programs for self-compilation. General procedure for connecting to sending reports

The NTC will implement a comprehensive solution at a price of 125 rubles per month.- automate the workflow with the IFTS, state and non-budgetary funds with benefits!

Important: Since 2015, reporting to the Tax Office in electronic format is mandatory. Its untimely submission or absence entails fines, prohibitions on financial transactions ...

A tariff that gives you everything you need

• Submission of reports to the Federal Tax Service
• Subscriber registration in the System
• Software for generating, verifying and submitting reports to the Federal Tax Service
• Setting up a taxpayer workplace

For only 1,500 - 5,500 rubles per year, electronic reporting via the Internet will become convenient and reliable:

Where to begin? Or without which accreditation for TP is impossible:

THREE components of the electronic process:

Multifunctional program for submission of reports to the Tax Office (and Funds). hardware- software Responsible for preparing, reviewing and sending reports. You can choose to implement a remote - "thin client" or install software on your PC. The latter option has an advantage - the Internet is not needed to generate documents.

Operator acting as an intermediary between the declarant and the Federal Tax Service (pension/insurance fund). After signing, the reporting package "leaves" to the operator, who sends you a notification of receipt. For inspection, the date indicated in this notice is proof of timely delivery.

The THIRD and mandatory element of reporting via the Internet is an electronic signature. Without it, the documentation will not have legal weight!

To connect reporting via the Internet, prepare:

• Passport, SNILS IP or head of LLC
• A document confirming the status of a legal entity. person/entrepreneur

Electronic reporting to the Tax Office is not only an obligation. Acceleration and automation of routine operations - that's what it gives! Get armed...

To purchase the appropriate tariff plans go to .

You can submit a report on paper or via the Internet - there is no difference from the point of view of the state. But it’s more convenient via the Internet: you don’t need to print papers, go to the branch at the place of registration and stand in line. And you have more time to prepare electronic reports: if paper reports must be submitted before the 15th, then electronic reports - up to the 20th.

In some cases, you are required to file electronic reports; each state body determines such conditions. For example, the tax office only accepts in electronic format VAT report and all reports from organizations with more than 100 employees. And the Pension Fund and social insurance refuse to accept paper reports of companies with more than 25 people. To properly file a report, read the rules on the websites of government agencies to which you apply.

How to submit an electronic report

You can submit reports in electronic form through a personal account on the website of a state body or through an operator electronic document management- EDO. In the first case, you only need an electronic signature, in the second - the signature and the operator's program.

All reports that you submit to government agencies must be signed. You sign paper reports with a pen, electronic reports with an electronic signature. To send reports via the Internet, you need to buy an electronic signature.

Which electronic signature to choose for business

Through personal account

On the websites of all regulatory authorities, you can create a personal account. This is your personal section on the site, where you see contributions, debts and overpayments. You can submit reports through your personal account: there are the necessary forms and filling rules.

Electronic reporting to the tax, social insurance and pension fund can be submitted through the tax personal account. If you submit reports to other government agencies, you will have to register on each site - there is no single window.

In your personal account on the tax website, your contributions, debts and overpayments are visible

Registration in any personal account is free. You can log in in two ways: with a State Services account or with a CEP - a qualified electronic signature. But you can send documents only with the CEP.

For some government agencies, you will have to buy another electronic signature. For example, the electronic signature that you use on the tax website is not suitable for EGAIS. More signatures - more expenses. In addition, you will have to independently draw up a schedule and monitor the reporting calendar.

30% of the amount is a penalty for unpaid tax on time.

Reporting through your personal account - a good option for individual entrepreneurs and small companies that submit a minimum number of reports. If you report to several departments with different electronic signatures, you can entrust this to the operator.

Through an electronic document management operator

An EDI operator is an organization that sets up document flow between companies or between companies and the state. The documents that you send through the EDI operator have legal force: they bear your electronic signature. EDI operators use cryptographic protection to transfer documents securely. The state checks that everything is safe and issues a work permit.

EDF operators sell programs for submitting reports. In these programs, reports are collected in one window: you do not need to register with personal accounts all government agencies. As a rule, the standard features include report templates, checking for filling errors and an accountant's calendar - a schedule reminder of due dates. You can sign all reports with one CEP. Such programs are suitable for those who submit a lot of reports to various regulatory authorities.

The price of the program depends on the number of connected government agencies and the set of functions.

120 EDI operators are included in the state register. They can be trusted

How to choose an electronic reporting program

Programs are needed to make it convenient for you to submit reports. The main criteria are communication with the necessary government agencies, reminders of reports, checking for errors and integration with your accounting system.

Number of destinations

The number of directions is how many government agencies you can send reports to. The standard set is the Federal Tax Service, the Social Insurance Fund and the Pension Fund. The extended version may include Rosstat, Rosalkogolregulirovanie and Rosprirodnadzor. Programs with a large number of directions are more expensive: for example, in Moscow, two directions from the Kaluga-Astral operator cost 2900, and four - 3900 rubles per year. Check to which regulatory authorities you will report, and choose a program with the right directions.

Correspondence with government agencies

Correspondence with government agencies is your communication channel. Often, after studying the report, the state agency wants some clarification and sends you a letter with a demand. If there is no correspondence in the program, you will not see the request and will not be able to respond. If you ignore letters from government agencies, you may be fined. To accurately receive all notifications, choose programs with correspondence.

Accountant's calendar

A calendar is needed to remind you of reporting period. The types of reports and the frequency of submission depend on the taxation system. The calendar is customizable and includes a list of government agencies to which you must submit reports. So you won't forget about anyone.

Reconciliation

Reconciliation is a feature that alerts you when the entered data does not match. It protects against annoying errors like an extra zero in the sum. Ceteris paribus, choose a program with reconciliation - it has never bothered anyone to play it safe.

Integration with accounting systems

Integration is needed so that you can generate a report in your accounting system, and then upload it to the EDI program and send it. Without integration, you need to create a report inside the EDI program: it will take more time. If you are used to working with 1C or My Business, look for a document management program with integration.

Installation method

Document management programs are divided into offline and online services. Offline programs are installed on a computer and store data there - you can work with documents from only one computer. Online services store information in the cloud, that is, in online storage - you have access from any computer, laptop, tablet or phone.

Some operators offer online and offline versions of the same program. Both have benefits. Take the one you like best.

are actively introduced into our lives. innovative technologies. And entrepreneurs in the implementation of activities faced many changes. For example, it became possible to transfer the necessary documentation to the tax authorities and non-budgetary funds through computer technology. Electronic reporting in the PFR, FSS and IFTS is increasingly used by modern entrepreneurs.

In the article we will talk about how to submit reports in electronic form with minimal financial losses, and also consider the features of accounting electronic reporting. About read the article electronic journal"CEO".

Registration of declarations and calculations in electronic form is necessary if the conditions specified in the table are met.

Registration of declarations on value added taxes in electronic form is mandatory for all payers.

Electronic reporting: main advantages

The introduction of electronic document management with the bodies exercising control was aimed at simplifying the reporting procedure and minimizing the risk of errors.

You can list the following number of advantages of electronic reporting over paper.

1. Delivery of reports is very fast. Data in electronic form the addressee receives within a few minutes after sending. In addition to timely delivery, it is guaranteed that the report will not be lost, as human factor missing.
2. The cost of preparing and submitting electronic reports is less. There is no need to apply personally to various authorities to submit a report. This saves a lot of time.
3. The possibility of sending a report with errors is excluded. It is possible to evaluate the generated report for errors. A multi-stage system has been developed that allows regulatory authorities to check an electronic document before it is accepted. It doesn't take much time. If the report is compiled with errors, it will be returned for revision, and the shortcomings will be indicated to you. Verification is carried out quickly, which allows you to submit electronic reporting on time.
4. More time to submit electronic reports. Sending reports in electronic form is allowed at any time of the day.
5. It is possible to use electronic methods of document processing. With this, the process of creating the required forms is greatly accelerated.

Electronic reporting allows you to simplify the document flow between business entities and control bodies, minimize the risk of errors and reduce the cost of paperwork.

Sending electronic reporting: possible schemes

The law provides for the following reporting methods:

• personally or through a representative;
• by mail with a valuable letter (it is necessary to describe the attachment);
• electronically via the Internet.

The first two are simple and understandable, but not all business entities can currently use them. For example, paragraph 3 of Art. 80 and paragraph 5 of Art. 174 of the Tax Code of the Russian Federation establishes the obligation of all VAT payers (and tax agents) to draw up and send tax returns only in electronic form, using telecommunication channels for this. Similar requirements apply to the preparation of personal income tax returns, insurance premium calculations, etc.

Before choosing software, you need to understand the technological side. Reports can be submitted in the following ways:

• straight;
• representative;
• using portals.

Electronic reporting program: how to choose the right one

The main programs for electronic document management are provided by such special operators: Tenzor, Taxcom, CJSC PF SKB Kontur and CJSC Kaluga Astral. Another well-known player in the market is Rus-Telecom LLC, its software is called Courier.

There are programs not only for submitting reports, but also allowing you to keep accounting and. These are 1C, Astral, Tenzor, SBS, Argos and others.

Each software product allows you to take a comprehensive approach to work: in addition to compiling reports, you can upload ready-made files from other accounting systems and transfer them. In addition, other related services are offered (regulatory documentation base, electronic document management with contractors, etc.). It is clear that each option costs money, the price of different solutions varies. The main factors affecting it are the type of organization and the taxation regime.

There are 119 EDI operators in the Russian Federation that have passed the registration procedure. Their list can be found on the website of the Federal Tax Service of Russia.

Before choosing software, you need to decide on preferences. There are two types of programs that differ technologically:

• offline - copies are installed on a PC (on an external hard drive or flash drive);
• online - cloud software that allows you to work from any PC on the Internet.

Offline products include SBiS++, 1C-Reporting, Astral Report and others.

Dealing with online programs is more difficult. Users mistakenly believe that this group of products allows you to work with them from any PC with Internet access. For example, software "Kontur-Extern". In the program "Contour" electronic reporting can be created and downloaded on the portal on the Internet, however, a mandatory requirement is the installation of a cryptographic information protection tool (CIPF) at the workplace. You need to understand that if you install CIPF on a PC, then it will not be possible to work from any computer. If downloading CIPF to a computer is not required, then this is an online version. This group includes such programs: "Accounting.Kontur" and Kaluga integration solutions "Bukhsoft", "MoeDelo", "Glavbuh" and others.

A high price is not always a guarantee of a perfect solution. Additional fees may apply for options that are completely useless. Therefore, before choosing, the correct prioritization is so important. You should figure out whether you only need to send reports or whether you need and Additional services.

Operators can provide quite a few of those. The main ones are the following:

• automatic execution of functions professional accountant(the program itself calculates taxes and contributions, and the client can submit electronic reporting at the touch of a button);
• registration of electronic digital signature;
• service training;
• advising on accounting matters;
• providing a database of regulatory documents;
• data storage.

So, you needed a product just to send reports, but you also got additional services. For some, this option is suitable, because it will solve all the problems, but for some, such a package will be useless. In this regard, when choosing software, specify what the cost of the product includes. Refuse unnecessary additional service or contact other special communication operators.

Letters, reconciliations, the function of preparing and checking reports, the ability to download the required files from other programs (except for sending to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat) are the minimum requirements for an electronic reporting system. As a rule, it is this basic set that is not hung with additional options that is in demand among users. Consider also the number of subscribers. If you manage several organizations, then it will be beneficial for you to connect the tariff for a group of companies. Ask your supplier for availability.

Another criterion for choosing a program is the interface. It should be understandable on an intuitive level, then you will not need to train employees to work in the service.

You can connect to the software for submitting reports according to a certain procedure. It is similar for different programs. To send reports electronically, you will need:

• connection application;
• an agreement for the provision of operator services;
• agreement on the exchange in the electronic document management system;
• documents for issuing an electronic digital signature (these are copies of the TIN and PSRN of the organization / individual entrepreneur that need to be certified, the passport and SNILS of the head).

To transfer reporting to state bodies under the TCS, it must be encrypted and certified with an EDS certificate, which is issued to an employee who has the right to sign. Usually this is the head of the company.

The purpose of the EDS is to confirm the authenticity of documents that are transmitted via telecommunication channels:

• certify that the text under the signature comes from the person who assured him;
• protect documents from being modified.

Those who supply products for electronic reporting can register an EDS certificate. Before this procedure, you need to determine the scope of the signature. It may be needed not only to certify electronic reports. For example, EDI requires certification of documents using an electronic signature. It is also needed to participate in auctions through the Network. If you are interested in expanding the EDS application area, consult a special operator on this issue, he will tell you about the available opportunities.

The use of the scheme described above for electronic reporting through government portals requires the registration of an electronic signature certificate from accredited providers. The cost of such a procedure ranges from 500 to 3500 rubles.

Electronic reporting program: comparative characteristics of market leaders

Each software product has both advantages and disadvantages.

"Astral".

The product allows you to report electronically to organizations such as the Federal Tax Service, FSS, Rosstat, PFR. More than 400,000 domestic companies send electronic reporting through this program.

The advantages of this service are as follows:

• to send electronic reporting, the Internet does not need to be high-speed;
• professional technical support is provided;
• low price;
• relevant forms of reports are available for work;
• you can send reports made in any accounting program.

Among the shortcomings can be noted the storage of information on a PC.

"Tensor".

The company became a leader in last years. The number of her clients is constantly growing. The company's software product is a reliable and proven tool that allows you to send electronic reporting via the Internet. Using the package, you can submit reports to the Federal Tax Service, FIU, FSS, Rosstat. The benefits of the service are:

• The software is easy to install and connect;
• there are many additional services.

To connect one organization to the service, you will have to pay 12,000 rubles. For start-up entrepreneurs, this is not always possible. This is the shortcoming of the program.

The most widespread software product.

The following advantages of 1C are distinguished:

• electronic reporting is very easy to transfer;
• many additional interfaces have been developed;
• it is possible to plan the transfer of funds and control accounts;
• you can take into account payments by payment cards;
• the program is very convenient to use;
• The service can be updated via the Internet.

Among the shortcomings of the 1C package, the following can be noted:

• software is expensive;
• must be signed every year;
• only a specialist can update the program, independent actions can lead to loss of information.

"Argos".

With the Argos program, sending electronic reporting is quite simple. The interface is intuitive. Encryption and signing of documents is provided, which makes it possible to make them legally significant. Therefore, you can submit reports to auditing organizations.

You can use any email program to send documents. Data is stored on the subscriber's side, and security is not guaranteed.

SBS.

The product can be installed on a PC and also used online. Data synchronization is possible. The transfer of electronic reporting to the SBS is carried out using not a mail protocol, but a direct channel with the operator.

In this regard, receipt of reports is confirmed instantly. To make the system more reliable, you can use the mail protocol as a backup. In this case, the highest probability of document delivery is guaranteed.

There are other software as well. Let's focus on the programs "Contour" and "Tax".

"Circuit" has the following advantages:

• the system is installed on the operator's server, so he himself monitors the appearance of updates;
• reporting is confirmed instantly.

Of the shortcomings, it is worth noting the need for a stable connection to the Internet. If the connection is interrupted while working with the system, the information will be lost.

Taxcom installed locally on the user's PC. Reports are transmitted using a mail channel, the principle of which is similar to standard mail clients.

The benefits of the program are:

• the location of information storage is the user's PC, but in encrypted form;
• You don't need a permanent connection to the network.

The disadvantage of the product is the delay in confirmation of the delivery of electronic reporting.

Programs are developed in accordance with the specifics of the activity and the amount of work. Their price and performance depend on this.

Software should be selected taking into account the following factors:

1. Which regulatory authority do you need to report to?
2. Does the operator provide technical support customers and how efficient it is.
3. What is the cost of the product, is it necessary to pay extra for additional options.
4. Is it difficult to connect and install.

When studying prices and reviews, you need to understand that the cost of acquiring different licenses for the same software will not be the same.

The amount varies depending on the following factors:

• how many people will work with the service;
• whether it is necessary to connect additional modules for internal DL and analytics, which do not make the reporting process faster, but increase the cost of the license;
• How many organizations will you report to with this program.

For example, the subscription fee for using the Electronic Reporting software, depending on these indicators, varies from 1,200 rubles to $ 1,000 per year per 1 workplace. To connect the service, you will need to pay from 4,000 to 16,500 rubles.

The main advantage of electronic reporting is time saving and functionality. But there are some systems and disadvantages. They may be significant to you, so they need to be taken into account.

In addition, all regulatory authorities have their own software products that allow you to fill out and send reports in electronic form.

Submission of reports in electronic form with minimal financial losses

Sending electronic reporting via the Internet requires the following conditions:

1. Software must be installed that allows you to fill out forms and prepare reports electronically.
2. You need to install an ER product.
3. There must be a qualified electronic signature (QES) and a cryptographic provider program.

As a rule, there is an unloading of electronic reporting from accounting software (1C, Parus, SAP, etc.). It is often accompanied by certain problems, since the forms of electronic reporting change and not all software products are updated synchronously.

• Federal Tax Service: "Legal taxpayer";
• Rosstat: software for filling out statistical reporting forms offline;
• FIU: Spu_orb program;
• FSS: the program "Preparation of calculations for the FSS" (you can also fill out 4FSS on the portal. In some regions, sending disability certificates is available);
• RPN: "Module of the nature user";
• FSRAR: "Declarant-Alco".

In addition, the websites of the above control bodies have additional programs and services that can be used regardless of the method of electronic reporting.

For many packages developed by special communications operators and expensive, a direct appeal to the resources of control bodies is typical:

• extracts from YUGRUL / EGRIP (including legally significant ones);
• find out your / someone else's TIN;
• program for checking reports to the Pension Fund for payers - CheckPFR;
• and others.

Many people think that public services very far from perfect. However, the quality of the products listed above is quite good, they do their job perfectly. During the development of many of them, the principle of separate loading of xml-templates of the necessary forms was used. In this regard, user control is required, since templates are updated frequently (especially by Rosstat).

Advice! Make an intermediate repository of the necessary xml templates, you will need it for centralized updates. Right now, I'm busy sending out templates and providing accountants with updates using simple Python scripts.

The bodies exercising control have their own services that allow you to submit electronic reporting free of charge:

• Federal Tax Service: submission of accounting and tax reporting in electronic form (https://service.nalog.ru/nbo/);
• Rosstat: reporting system (https://91.194.112.17/webstat/);
• PFR: insured's office (https://es.pfrf.ru/#services-u);
• FSS gateway (http://f4.fss.ru/);
• RPN (http://rpn.gov.ru/otchetnost);
• FSRAR web portal (https://service.fsrar.ru/).

To use the resources, you need to fulfill the standard requirements: to have a qualified electronic signature (QES), a cryptographic provider and a plug-in for its work with a browser.

The disadvantage of this method is the need to register on each resource, which entails inconvenience if the amount of information is large. In paid solutions, the interface is single and seamless.

Before sending the generated reports, you need to sign them using an EDS. You definitely won’t be able to save money here, since certificates legal entities no one provides for free.

The official websites contain lists of organizations that are accredited to issue an electronic digital signature. The same resources provide requirements for such certification centers. If you already have an EDS, it may be suitable for signing electronic documents.

You also need to have a cryptographic provider. Electronic reporting sites of control authorities use, as a rule, "CryptoPro". For three months, you can install its trial version for free. To save money, first install the CryptoPro 3.9 version, and then the CryptoPro 4.0 version, then you can work for free for 6 months. Then you will need to buy a license to avoid problems.

Some special operators have developed cloud-based qualified electronic signatures(CloudCEP), the place of their storage is the server of a specialized telecom operator. Working with CloudCEP does not require the purchase and installation of a crypto provider. However, you cannot use cloud CEP in other programs.

The widespread opinion that after purchasing the software the special operator will do everything himself is wrong. Contracts with telecom operators are drawn up correctly, they clearly spell out their functions and responsibilities. By and large, he must take the documents and deliver them to the reception complex of the body exercising control.

Electronic reporting and liability

If within 10 working days from the moment the organization has the obligation to submit reports in electronic form to the tax office, it does not provide the ability to accept documents in electronic form from the Federal Tax Service Inspectorate, this may lead to the blocking of its bank accounts by the fiscal authority.

In addition, the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS have the right to collect fines from companies if they do not comply with the procedure for filing tax returns (calculations).

The amount of the fine is 200 rubles for each report provided not in accordance with the rules.

Accounting electronic reporting as an example of electronic reporting and its features

Financial statements are a collection of information about all financial transactions of a company, systematized in a certain way. These data characterize financial condition business entity.

In accordance with the legislation of the Russian Federation, since 2013, absolutely all enterprises must keep accounting in electronic form. Electronic reporting is mandatory even for business entities operating under the simplified taxation system.

Currently, in Russia, many accountants are familiar with such a software product as 1C. Accounting reporting in electronic form has many advantages. However, there are those who treat it with distrust for various reasons.

Submission of electronic documentation is a much simpler and more enjoyable process than waiting in line for an appointment with a tax inspector in order to submit a report or declaration.

Electronic financial reporting has the following advantages:

• processing documents in electronic form takes much less time than paper ones;
• it minimizes the risk of making mistakes when filling out forms.

All EDMS that are used by enterprises to submit electronic reporting to control authorities have programs that automatically perform calculations. The provision of all necessary forms can be carried out via the Internet.

If an accountant submits documents electronically to regulatory authorities, then there are no situations when tax officials refuse to accept them for verification.

Currently, any report can be submitted electronically. There are no restrictions. Nevertheless, mostly in electronic form, they hand over:

• accounting reports;
• financial results reports.

Documentation can be sent by an accounting employee using Internet tools, such as e-mail. Electronic reporting turned out to be very convenient for individual entrepreneurs: now they do not have to employ accountants, they can keep the documentation themselves. To prepare and submit financial statements, they need to learn how to work with the 1C program and have Internet access.

But before the business entity sends electronic documentation to the tax authorities, it must officially switch to the EDI system, after selecting any of them.

Maintaining documentation using computer tools first requires the following steps:

• writing an official application for connection to the EDI, which will allow you to exchange electronic information with the tax inspectorate or other control body;
• conclusion of an agreement with an organization engaged in connection to the EDMS;
• signing additional agreements on the introduction of an electronic document management system in the territorial office of the Federal Tax Service, obtaining a digital key or an EDS, issued at a special certification center.

Important: only documents submitted to the tax office can be certified with an electronic key. An electronic signature is intended to give legal status to any documentation sent to various control bodies.

Reporting forms are posted on the official Internet resources of the services. Thanks to this, the work of accountants of all enterprises is greatly simplified. If you, being an accountant or the head of an organization, are not able to switch to the EDI system yourself in order to submit all types of financial statements using telecommunications channels for this, you can use the services of private commercial organizations. They will collect and prepare the necessary paperwork for connecting to the electronic document management system, issuing an EDS or a digital key, and selecting suitable program. Users have the right to obtain certificates for electronic digital signatures and key generation.

The Tax Service is developing services that make it possible to compile in electronic form the documents necessary for processing most of the transactions for the transfer of goods, works, services from one company to another. The purpose of such programs is to stimulate the transition to EDI.

For example, it is expected that tax authority at his request, it will be possible to provide, using telecommunication channels, a document on the transfer of goods (works, services) created on the basis of the recommended form TORG-12, an act of acceptance and transfer of works similar to a generally accepted paper form, an invoice with an expanded set of details and etc.

Now there are a lot software products with a license, allowing to implement the operation of the electronic data exchange system between counterparties. The program can be paid and free. The latter, as a rule, are developed directly by the Federal Tax Service or the PFR. You should not buy expensive software, believing that as the price increases, the quality of the product also improves. The choice must be made, focusing not on the amount, but on the correspondence of the functionality of the program to the specifics of your activity.

Electronic financial reporting is universal, easy to use, and therefore more and more organizations are switching to it. For faster adaptation of accounting staff and other authorized persons to new working conditions, various courses and trainings are held. At the legislative level, the need to sign primary electronic accounting documents with an electronic digital signature and transfer them through electronic document management operators has been approved.

Reporting in case of non-compliance with these requirements will not have legal effect, and documents cannot be presented for VAT offset or protection of the company's interests in court. The same reason underlies the prohibition of independent organization of document management with counterparties (for example, using postal services) without the participation of electronic document management operators.