What reporting does ano submit? Accounting reporting of non-commercial organizations. What you need to know

A non-profit organization (NPO), as the name implies, is not commercial, that is, it was created to receive profits and distribute them among the participants. When forming an NPO, political, social, religious, educational and scientific, charitable goals are pursued. Not commercial organizations function within the framework of the activity that embodies the well-known expression: "not by bread alone ...".

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical education and sports, healthcare, protection of the rights of organizations and citizens, and so on. However, despite the fact that NPOs do not conduct commercial activities (although they can, if such contributes to the achievement of the goals set for the organization by its creators), they must regularly submit reports. Let's consider what kind of reporting NCOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the time of submission of reporting documents by non-profit organizations for the Ministry of Justice of Russia. That date is April 15th. NPOs must report on their activities on the basis of the Federal Law "On Non-Commercial Activities" No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the activities of the organization to the tax, statistical authorities, to the founders and other persons in accordance with statutory documents organizations and existing legislation.

The supervisory authorities are provided with information on the receipts and expenditures of funds and other property during the past period, on the leadership of the organization and the general activities of the NPO.

This is a serious matter, and for a careless attitude to it - untimely provision or failure to provide the specified information at all - an appropriate administrative punishment is due (according to Article 19.7 of the Administrative Code of the Russian Federation).

Where to report

Compiled reports can be submitted today in two versions:

By mail. Reporting is sent by regular by mail addressed to the territorial bodies of the Central Office of the Ministry of Justice Russian Federation. When sending a report, it is obligatory to attach an inventory of documents.
Placement of data on the report on the Internet on the information resources of the Ministry of Justice of Russia. These resources can be accessed through the official websites regional bodies Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. Posting reports on official Internet resources is provided for by a special order of the Ministry of Justice, which regulates the possibility of posting NPO messages on the continuation of its activities and reports on activities for the past period on the Internet.
There is a third option - sending reporting documents and a message on the continuation of activities to in electronic format via email. This method is possible only if there is a digital electronic signature authorized head of the organization.

Composition of reporting

Non-profit organizations must report on their current activities for the past reporting period as follows:

tax reporting. NPOs, like other organizations, can choose the tax regime. Either using the general tax regime, or applying a simplified taxation system. In the first case, non-profit organizations fill out a declaration on profit and on payment of VAT. In the case of using the simplified tax system, an NPO fills out a declaration for the payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on the payment of real estate tax is required;
financial statements. The composition of the financial statements required for submission is prescribed in federal law about accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a statement on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be drawn up only once a year;
statistical reporting. In addition to the profit and loss statement and the balance sheet, non-profit organizations that do not conduct commercial activities submit data to the state statistics authorities. To do this, use a special form developed for non-profit organizations to submit information - No. 1-NPO.

In addition to completing the prescribed form, you may need to provide other information as requested by the statistical office.

Data to state off-budget funds. Information is provided on the accrual and payment of contributions to the Medical Insurance Fund and the Pension Fund, as well as information on personalized accounting.
Specialized reporting. For NGOs, due to the specifics of their activities, there are special types reporting and reporting. Thus, organizations that are not engaged in commercial activities annually, before March 31, must send to the body in charge of accounting for such organizations a statement on the continuation of activities in the coming year. Information includes data on the current location of the governing body, information about the leaders of the organization.

The activities of a non-profit organization: how to correctly form and submit reports, features of the presentation of financial statements of non-profit organizations - read the article.

Question: Is the statement of financial results complete or simplified? Those. you need to submit a balance sheet, a statement of financial results - are these forms complete or simplified? Explanations to the balance sheet do not need to be submitted?

Answer: 1. By general rule NCOs should use the generally established format for reporting financial results. It is given in Appendix No. 1 to Order No. 66n. At the same time, you can submit a statement of financial results in a simplified form (Appendix No. 5), if your company is not prohibited from keeping accounting in a simplified form (paragraphs 4, 5 of Article 6 of Law No. 402-FZ).

Answered by Alexander Sorokin,

Deputy Head of Department operational control Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

2. Yes, you can apply simplified forms of the balance sheet and report on the intended use of funds for socially oriented organizations (Appendix No. 6 to Order No. 66), if the organization has the right to simplified methods of conducting accounting(clause and article 6 of Law No. 402-FZ, letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07-01-06 / 57795, clause 2.1, clause 3 of article 1 of Law No. 7-FZ, Law No. 7-FZ) .

3. Yes, explanations to financial statements may not be submitted. However, if desired, for significant indicators, you can provide the necessary explanations for the financial statements, compiling them in any form in text and (or) tabular form. In this case, you can focus on the design example given in Appendix No. 3 to Order No. 66n. It is also acceptable to draw up forms such as a statement of changes in equity and a statement of cash flows. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

What documents must be submitted as part of the financial statements

Non-Profit Organizations

The minimum composition of the annual accounting (financial) statements of a non-profit organization is as follows: Balance sheet, Report on the intended use of funds and annexes to them. This is stated in part 2 of article 14 of the Law of December 6, 2011 No. 402-FZ.

Non-profit organizations must prepare a Statement of Financial Performance if the following conditions are met:

in the reporting year, the non-profit organization received income from entrepreneurial and (or) other income-generating activities;
the indicator of income received by the non-profit organization is significant;
disclosure of data on profit from entrepreneurial and (or) other income-generating activities in the Report on the intended use of funds is not enough to form a complete picture of financial position non-profit organization, the financial results of its activities and changes in its financial position;
without knowledge of the indicator of income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities.

This conclusion follows from the provisions of Part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraphs and PBU 4/99, information of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10/2012.*

At the same time, non-profit organizations may not submit a Cash Flow Statement as part of their annual financial statements (clause 85 of the Regulations approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

However, non-profit organizations recognized as foreign agents are not entitled to use simplified accounting methods and submit reports in accordance with simplified forms. The same applies to law firms and notary chambers. Full list those organizations that are not entitled to simplify accounting and reporting, is given in part 5 of article 6 of the Law of December 6, 2011 No. 402-FZ. *

The composition of the reporting of non-profit organizations is given in the table.

The composition of the financial statements of non-profit organizations

Form	Who rents	The document that approved the form	Delivery frequency	Deadline
Balance sheet			Annually
Balance sheet (simplified form)		Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	Not later than three months after the end of the reporting year
Income statement	All non-profit organizations subject to certain conditions	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	Not later than three months after the end of the reporting year
Report on intended use of funds	All non-profit organizations of your choice	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	Not later than three months after the end of the reporting year
Report on intended use of funds	All non-profit organizations (with some exceptions)	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	Not later than three months after the end of the reporting year
Explanations to the Balance Sheet and Statement of Financial Results (in text and (or) tabular forms)	All non-profit organizations	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	Not later than three months after the end of the reporting year*

Reporting of non-profit organizations (NCOs) to the Ministry of Justice of Russia

What to take

Who rents

Reporting period and due date

Base

Statement of compliance with the requirements of Article 32 of the Law of January 12, 1996 No. 7-FZ and information on the continuation of activities (arbitrary form)

NCOs (except for budgetary and state-owned institutions), which have:

No participants (members) - foreign citizens and (or) organizations, stateless persons;

During the year there were no receipts of money and property from foreign sources;

During the year, the receipt of money and property amounted to no more than 3 million rubles.

There is no statutory deadline.

Clauses 4.1 and 4.2 of Art. 1, Law of January 12, 1996 No. 7-FZ *

Rule No. 1 All NPOs submit a balance sheet and a report on the intended use of funds

There are nuances

The composition of the financial statements of state (municipal) institutions is established in accordance with the budget legislation of the Russian Federation, since they are public sector organizations (clause 4, article 14 of Law No. 402-FZ).

Like commercial firms, NPOs are required to draw up a balance sheet. As for the income statement - form No. 2, then non-profit companies need to fill it out only in specific cases, we will talk about them in detail in the next section. On the other hand, all NPOs, without exception, need to fill out a report on the intended use of funds (clause 2, article 14 of Law No. 402-FZ). Where can I get the forms of these documents?*

Let's start with the balance sheet. The order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the Forms of Accounting Statements of Organizations” (hereinafter - Order No. 66n) contains as many as three forms of this document. The first form is general. It is given in Appendix No. 1 to Order No. 66n. It can be used by any NGO. The other two forms are simplified. Therefore, it makes sense to find out in what cases NGOs have the right to use them.

Thus, Appendix No. 5 to Order No. 66n provides a simplified balance sheet for small businesses. But of all NGOs, only consumer cooperatives. And then only if certain criteria are met (we talked about them in the box on the right). That is, most NPOs are not small businesses. It turns out that only some consumer cooperatives can afford to use this simplified form (clause and article 6 of Law No. 402-FZ).

Non-profit organizations do not fall into the category of small businesses, with the exception of consumer cooperatives. But even a consumer cooperative, to be considered small organization must meet a number of conditions.

And in Appendix No. 6 to Order No. 66n, a form is provided specifically for socially oriented non-profit organizations (see the box below about them). At the same time, the letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07 01 06/57795 states that other NPOs can also use this form. The fact is that, as a general rule, non-profit organizations have been granted the right to keep accounting in a simplified form and fill out simplified financial statements (clause 4, article 6 of Law No. 402-FZ). However, special forms have not yet been approved, so NPOs are allowed to apply the balance sheet form provided for socially oriented companies. Please note that it is much simpler than the general form. Just keep in mind: this special form from Appendix No. 6 to Order No. 66n cannot be used by non-profit organizations that do not have the right to simplified accounting methods. Such NPOs are listed in paragraph 5 of Article 6 of Law No. 402-FZ. These are, in particular:

- organizations whose financial statements are subject to mandatory audit;

— housing and housing-construction cooperatives;

— credit consumer cooperatives (including agricultural credit consumer cooperatives);

— political parties, their regional branches or other structural units;

- bar associations;

— notary chambers;

— non-profit organizations included in the register of NCOs performing the functions of a foreign agent.*

And now let's talk about the form of the report on the intended use of funds. As a general rule, NPOs report in the form given in). These are NPOs created in the forms provided for by Law No. 7-FZ, with the exception of state corporations, state-owned companies and political parties. Consumer cooperatives, HOAs, horticultural, horticultural and dacha non-profit associations of citizens absolutely cannot be recognized as socially oriented. Since Law No. 7-FZ does not apply to these NPOs (clause 3, article 1 of Law No. 7-FZ). In addition, for an organization to be considered socially oriented, it must carry out activities aimed at solving social problems, the development of civil society in Russia, as well as the types of activities specified in Article 31.1 of Law No. 7-FZ. *

Rule No. 2 It is recommended to draw up a report on the financial results of an NCO if the income from the business is significant

A non-profit organization may entrepreneurial activity if it is provided for by its articles of association. But only insofar as it serves to achieve the goals for which it was created (clause 4, article 50 of the Civil Code of the Russian Federation). However, there should be no legal prohibition on such activities.

Data on profit from entrepreneurial and other similar activities are disclosed in the report on the intended use of funds. For this purpose, the corresponding line is provided in this form. But if you think that the information in the statement of intended use of funds is not disclosed in sufficient detail, you can also draw up a statement of financial results. For example, this will be required if in the reporting year your organization received significant income from commercial activities (clause 1, article 13

As a general rule, NCOs should use the generally established form of the statement of financial results. It is given in Appendix No. 1 to Order No. 66n. Only consumer cooperatives that are small businesses and have the right to use simplified accounting methods can act differently. They can use the form provided for in Appendix No. 5 to Order No. 66n. *

Note that both forms are called "Profit and Loss Statement". The name is old. Starting from the reporting for 2012, this report should be called the income statement (information No. ПЗ 10/2012). Therefore, if necessary, make changes to the form header yourself.

Any organization operating on the territory of the Russian Federation is obliged to submit reports to certain state bodies. This also applies to NGOs. However, the reporting of non-profit organizations is distinguished by a special composition of documents. Also, other deadlines are assigned for its delivery than for commercial companies.

What is this?

Next, we will analyze what reports are submitted by commercial organizations. But first, let's define what specifically applies to them. An NPO is an institution whose purpose is not income. The profit received in the course of activity is not distributed among the founders.

At the same time, the NPO has all the features of legal entities:

Own balance.
The right to open bank accounts.
The presence of stamps, seals with its name.
Functioning on the basis of the charter.
Institution on indefinite term activities.

As a rule, NGOs are engaged in the following areas of activity:

Social.
Charity.
Cultural.
Political.
Educational.

All NGOs have one thing in common: they function to provide citizens with various public goods. At the same time, Russian legislation does not prohibit NGOs from engaging in commerce. But only when the business activity is necessary to achieve the goals of the organization. And the income is not further distributed among its founders.

The composition of the reporting of non-profit organizations

NPOs are required to submit a whole range of reporting documentation, like other legal entities. In particular, it is the following:

Accounting.
Tax.
Documents for off-budget funds.
Report for the Department of Justice.
Documentation for the Federal State Statistics Service.

What reports are submitted by non-profit organizations specifically, we will consider in detail below.

Accounting documents

NCOs are required to submit such reports annually. The deadline is March 31 of the year following the reporting year. Here, non-profit institutions are required to hand over two types of papers.

Account balance. The main difference between the form for NCOs and the standard for commercial companies is that the section "Reserves and capital" has been replaced by "Target financing".

The organization must indicate data on the sources of accumulation, the formation of its assets. The content of this section depends on legal form NGOs. At the same time, the institution determines on its own how detailed the data display in the balance sheet should be.

2. Report on the intended use of monetary resources. The document must include the following information:

The amount of funds used for the activities of the NPO. This also includes labor costs, targeted events and activities, charitable activities, costs of ensuring proper functioning.
Remaining funds at the start of the reporting year.
The total amount of income. Membership, targeted, voluntary and entrance fees are taken into account. It also includes business income.
Balance of funds at the end of the year.

Also, the financial statements of a non-profit organization may be supplemented with an explanatory note. This is a breakdown of the individual indicators mentioned. Compiled in any form.

Reporting shall be submitted to the addressee both in electronic and paper form.

Documents to the tax office: OSNO

NPOs are not exempted from submitting reporting documents to the tax service. The form of the report of non-profit organizations depends on the taxation regime chosen by the institution.

If the NPO is on the OSNO (general regime), then it needs to provide the following to the IFTS:

VAT declaration. Documentation is handed over to the addressee in electronic form no later than the 25th day of the month following the reporting period.
Property tax declaration. If the NCO has any taxable property as part of its assets, it provides the relevant calculations and pays tax contributions every quarter of the year. Only those NPOs that do not own fixed assets are exempted from filling out a declaration and paying such a tax. The declaration-report on advance payments is submitted to the tax authorities within 30 days after the end of the tax period. A document with information on the final calculation must be sent to the Federal Tax Service no later than March 30 of the year following the reporting year.
Income tax return. NPO will be recognized as a payer this fee if she is in business. Such a document is submitted at the end of each of the reporting periods - no later than 28 days before its completion. The report for the full tax period is submitted before March 28 of the year following the reporting one. If the NPO is not engaged in entrepreneurship, it submits a tax return to the department in a special simplified form. The critical deadline for its delivery is also March 28 of the year following the reporting expired.
Land tax declaration. Accordingly, such reporting by non-profit organizations is needed only if they own a plot of land. The document is submitted to the IFTS no later than February 1 of the year following the reporting year.
Transport tax declaration. Again, this form of reporting by non-profit organizations is only necessary if they own any taxable vehicles. The document must also be submitted before February 1 of the year following the reporting year.

Other papers for tax

In addition to the above, the tax reporting of non-profit organizations on OSNO is the following:

Data on the average number of employees. The document is required if the NPO has more than 100 employees. For rent until January 20 of the year following the reporting year.
Help 2-NDFL. Russian law obliges each organization to report on the amount of income tax withheld from its employees. But only if there are more than 25 of them. A certificate according to the established standard is provided to the tax office until April 1 of the year following the expired reporting year.

Documents to the tax office: special regimes

Founders of NCOs are also entitled to choose a special taxation regime. The composition of the reporting of non-profit organizations for the IFTS in this case will be presented as follows:

Taxes on unified imputed income. Declaration on UTII. The document must be submitted to the tax office every quarter - strictly before the 20th day of the month following the reporting period.
Simplified mode. Declaration on USN. The document must be submitted every year. Until March 31 of the year following the reporting year.

Like commercial firms, they carry full responsibility for information provided in the financial statements of non-profit organizations.

Documents for off-budget funds

In this area, the company reports on contributions paid for its employees during the year. You need to provide two documents:

Form 4-FSS. Accordingly, it is provided to the Social Insurance Fund. Mandatory for those NGOs with more than 25 employees. If the report is in electronic form, it must be submitted before January 25 of the year following the reporting one. If in traditional paper - until January 20.
Form RSV-1. Her NGOs hand over to the FIU. report before pension fund only required for organizations average headcount workers in which - more than 25. If the document is paper, it must be submitted before February 15 of the year following the expired reporting year. If electronic - until February 22.

Documents for the statistical service

Here it is not possible to submit zero reporting of non-profit organizations. Documents are provided only by those NGOs that were included in the sample. For the territorial office of Rosstat, it is necessary to prepare the following:

Form No. 1-NCO. This information on the activities of the institution is submitted before April 1 of the year following the reporting one.
Form No. 11 (short version). It displays data on the movement of fixed assets. It is also provided until April 1 of the year following the reporting year.

Documents for Ministries of Justice

Now let's talk about the reporting of NGOs to the Ministry of Justice, the deadlines for submitting the necessary documentation. There are three required reports to submit:

Form No. OH0001. Data about the leaders, as well as the nature of the institution's activities, are reflected.
Form No. OH0002. This form should reflect information on the expenditure of targeted funds, the use of the organization's property.
Form No. OH0003. This report is filled out on the official Internet resource of the Ministry.

It is important to note that in some cases, non-profit institutions are exempt from such reporting. The following exceptions apply:

NPO assets were not replenished international organizations or foreign citizens.
There are no foreign citizens among the participants, founders of the NPO.
The total annual amount of receipts to the organization does not exceed 3 million rubles.

What kind of reporting do non-profit organizations submit here? Instead of the first two types of documents, such an NCO submits a statement of its compliance legal requirements. The document can be drawn up in free form. Change electronic report No. OH0003 remains mandatory.

All of the above must be submitted to the territorial office of the Ministry of Justice before April 15 of the year following the reporting year.

Socially oriented group

First of all, let's figure out which NGOs are socially oriented non-profit organizations. These are institutions dealing with the following public issues:

Social security.
Assistance to the population affected by man-made disasters and natural disasters.
Animal protection.
Protection of various structures and buildings of historical significance.
Provision of free or preferential legal assistance to citizens.
Charity.
Solving environmental problems, protection environment.
Preventive measures to eliminate socially dangerous behavior of citizens.
Development of activities in the areas of culture, health, science, education.

The majority of SO NPOs are represented by the following institutions:

Public, civil associations.
Religious organizations.
Autonomous NGOs.
political parties.
individual government agencies.

Documents for SO NCOs

Socially oriented non-profit organizations, instead of all of the above, submit the following forms of reporting papers:

Account balance.
Report on the intended use of funds.

Last changes

In conclusion of the article, we list the changes in legislation by 2019 regarding the reporting of NPOs:

The third section of the balance sheet now has the name "Target financing" (previously - "Capital and reserves").
Important information for certain reporting indicators, it can be opened in explanatory notes compiled in addition to the balance sheet.
Small forms of NCOs can submit reports of simplified forms. This also applies to the document on the intended use of finance.

It becomes clear that the reporting of NPOs is not much different from the reporting of commercial firms and enterprises. The legislation makes small exceptions for this group of organizations. They mainly concern the socially oriented group of NGOs.

The financial statements of NPOs are unified forms, disclosing information about the results of the subject's activities. For such organizations, special rules and reports are established.

Who are NGOs

NCOs, or non-profit organizations, are economic entities whose main purpose is to perform socially significant functions and programs. But making a profit for this category of organizations is far from in the first place. Concept and key features activities are enshrined in the Federal Law of January 12, 1996 No. 7-FZ (as amended on July 29, 2018).

Despite the special status, like other economic entities, non-profit organizations are required to submit reports on the results of their activities. Moreover, such information will have to be submitted not only to the Federal Tax Service, but also to its founders, to the territorial statistical bodies, as well as to the Ministry of Justice.

It is NGOs that are required to report to the Russian Ministry of Justice. For example, such obligations are not provided for budgetary institutions or commercial firms.

What reports do NGOs submit?

Reporting of non-profit organizations should be divided into separate groups:

Tax - these are forms that are intended for the Federal Tax Service. The main goal: providing information to verify the correctness, completeness and timeliness of the calculation and payment of tax payments. In simple words, these are declarations, advance payments, certificates and explanations that allow the tax authorities to check whether the company correctly calculated the tax and paid it in full to the budget, whether it interpreted the law correctly, whether it legally used benefits, deductions and privileges.
Insurance - this is information that discloses information about the accrued and paid contributions in favor of the insurance coverage of working citizens. This category of information is personalized information. That is, the report discloses the amount of insurance premiums accrued in respect of each employee of the company.
Statistical - this is statistical reporting information that is systematically requested by territorial statistical bodies. This group reports reveals almost all indicators of the company's activity: production, labor resources, consumption, wage, work time and much more. The composition of statistical reporting is quite large, it is determined for each subject individually.
Financial or accounting statements are data that disclose information about the financial position of the entity, the value of assets and the volume of liabilities assumed, and also characterize the actual results of the organization's activities. Analysis of reports of this category allows you to make management decisions.

It is about financial statements that we will talk about in the article.

Legal regulation of financial statements

An accountant of a non-profit organization, when preparing accounting financial statements, should be guided by the following regulatory legal acts:

Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.
Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n.
Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.
Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n.

When applying the rules of the above legislative acts, one should remember about the features of non-profit organizations established by Civil Code Russia.

Firstly, NPOs were created not to make a profit, but to achieve socially significant indicators, but they can conduct entrepreneurial activities if this is required to achieve their goals.

Secondly, non-profit enterprises do not have the right to distribute the income (profit) received between participants, founders, owners, but direct it to achieve their goals.

Thirdly, on the basis of PBU 4/99, the financial statements of an organization (non-profit) should not contain information on the presence and changes in the authorized (reserve), reserve and other constituent parts of the organization's capital.

Features of accounting and the formation of financial statements

Non-profit institutions, like other organizations, are required to keep records in in due course(Law No. 402-FZ). Business transactions reflecting the activities of the enterprise are subject to reflection in the primary documentation and registration journals. Formation of financial reports is carried out on the basis of accounting data. Features of accounting, annual financial statements and methods of formation and detailing of accounting records of NCOs should be reflected in the accounting policy.

Keeping records without an approved accounting policy is unacceptable. In simple words, without defining the main aspects and rules of reflection and accounting business transactions, it is impossible to achieve completeness, reliability and timeliness of data reflection. And consequently, it is not realistic to draw up truthful financial statements.

Bookkeeping in NCOs, as in other categories Russian organizations, carried out exclusively in rubles. Even if the transaction was made in a foreign currency, it must be converted into rubles. You should be guided by the basic rule of recalculation. That is, the transaction is converted into rubles at the rate set by the Central Bank of Russia on the date of the transaction. If it is impossible or problematic to determine the exchange rate, then a new procedure for translating the cross rate should be applied. But it is impossible to reflect in accounting a transaction in a foreign currency. Consequently, the accounting records cannot contain information and indicators calculated in foreign currencies.

Composition and structure of reporting forms

The annual financial statements for the enterprise are defined in the Order of the Ministry of Finance No. 66n. The regulatory legal act establishes six reporting forms that will have to be filled out at the end of the calendar year. The financial statements of the NPO include:

The balance sheet is the foundation of financial reporting. The key document reflecting the value of the assets, capital and liabilities of the entity. The form is divided into two parts: passive and active. The active side of the balance sheet discloses information on the value of fixed assets, stocks, financial instruments at the disposal of the company. The passive part of the balance sheet characterizes the sources of asset formation, that is, the monetary expression of capital (authorized, additional, reserve), obligations assumed (accounts payable, borrowed capital) and so on is indicated. Key rule balance sheet - assets and liabilities must be equal.
The income statement is the second most important form of financial reporting. Reflects the actual result of the company's activities. The structure of the document provides for filling in indicators not only for the reporting period (year), but also for the two previous ones. This feature allows you to make a comparative analysis of the company's activities by years.
The statement of changes in equity discloses information about all movements in capital that occurred during the reporting period. Information is filled out in the context of economically significant indicators, based on accounting data, for the full financial year.
The cash flow statement details information about the movement of the company's financial assets. The structure of the form provides for the possibility of comparative analysis indicators of the reporting period and previous years (two previous calendar years).
The report on the intended use of funds exposes information on the size of targeted revenues (subsidies, grants, subsidies and other funds), as well as data on their use. Moreover, information about the use is disclosed in the context of target areas. Completed for the reporting and previous years.
Appendix to the balance sheet is an explanatory note, as well as a set of forms and tables that reveal individual indicators about the activities, structure, property assets of the enterprise. An explanatory note is a textual description of the indicators of reporting forms. Please note that if there are any discrepancies in accounting, these circumstances should be disclosed in the explanatory note as detailed as possible.

Actual forms - in a separate material. For each report form, a brief commentary on filling out is given, as well as relevant forms: accounting statements form 1 and 2, a sample for them and other reports are available for download.

Simplified accounting

NPOs, like other types of organizations defined in Law No. 402-FZ, have the right to keep accounting in a simplified way. For "simplifiers" there is an abbreviated composition of reports.

But not every NPO can be considered lucky enough to have the right to provide simplified forms. Legislators have approved special conditions for economic entities that can be considered "simplistic". Check if your company is one of them. All three conditions must be met:

The staffing of the organization should not exceed 100 people for the previous year. How to correctly calculate the population indicator is indicated in the Order of Rosstat dated December 30, 2014 No. 739.
The share of participation in the authorized capital does not exceed the established standards. For public sector organizations, this indicator cannot be more than 25% of the NPO's Criminal Code, for foreign entities - no more than 49% of the NPO's Criminal Code.
Income from entrepreneurial activity - no more than 800 million. A similar volume limit is set for the residual value of assets - it cannot exceed 800 million rubles.

If the NCO meets the above conditions, then there is a right to maintain simplified accounting. This provision will have to be fixed in the accounting policy, and it is mandatory. Otherwise, when checking regulatory authorities, such as tax authorities, inspectors may require the provision of all forms of financial statements. After all, the organization did not fix in the UE that accounting is kept in a simplified form.

KND 0710096 consists of:

balance sheet;
statement of financial results;
report on the intended use of funds.

The financial results report is not obligatory for non-business NPOs. For example, an organization functions at the expense of state subsidies, performs the assigned functions, but does not carry out entrepreneurial activities. Therefore, there are no indicators to be filled in Form No. 2.

The Company independently determines the criteria for the significance of information for inclusion in the reporting. The criteria should be fixed in the accounting policy in order to avoid disputes with regulatory authorities.

Features of filling in simplified financial statements are enshrined in the Order of the Ministry of Finance No. PZ-3/2015. Let's define the key provisions:

Financial information can be included in the reporting without detailing by accounting items.
Simplified reporting provides for the disclosure of a smaller amount of information compared to standard forms.
Discontinuing operations may be completely excluded from reporting.
Transactions made after the reporting date may also not be included in the report if they are recognized as insignificant.

Reporting to the Ministry of Justice

Accounting reports are sent to the Federal Tax Service and Rosstat and to the Ministry of Justice. Unlike commercial firms and public sector institutions, NGOs are the only ones who have to submit information to the Ministry of Justice.

For reporting to the Ministry of Justice, special unified forms have been approved that are different from tax reporting forms. The forms are enshrined in the Order of the Ministry of Justice of Russia dated August 16, 2018 No. 170.

NCOs are obliged to publish information about the continuation of their activities in a timely manner. Moreover, publications must be posted on the Internet in the public domain or in special media.

There are several ways to submit information to the Ministry of Justice:

by mail, be sure to make an inventory of the attachment with a list of all attachments;
via e-mail, however, the reports sent must be signed with an electronic digital signature;
by placing it independently on the Internet, on sites accessed directly through the website of the Ministry of Justice;
providing information for publication in the media.

The reporting forms include:

Report on the activities of a non-profit organization and on personnel its governing bodies (Form No. OH0001).
Report on the purpose of spending money by a non-profit organization and using other property, including those received from foreign states, their government agencies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving cash and other property from the indicated sources (form No. OH0002).

Submit information annually, by April 15 of the year following the reporting year. Depending on the form and type of NPO, legislators have provided for additional reporting. All forms are enshrined in the Order of the Ministry of Justice of Russia dated August 16, 2018 No. 170.

Deadlines for submission of financial statements

Reports on financial activities NCOs should be submitted to the territorial office tax office, organs statistical observation and other government agencies upon official request.

Moreover, the leader or Chief Accountant does not have the right to refuse to familiarize with the financial statements to third parties. Financial statements must be submitted no later than 90 calendar days from the end of the reporting period, that is, until March 31 of the following year. An exception is the reorganization of the enterprise. For example, an NCO is liquidated in September of this year, therefore, financial statements for the 4th quarter of 2020 (separation balance sheet) are prepared.

IN general order submit information to the regulatory authorities no later than April 1. If the last day of reporting (March 31) falls on a non-working day, then the deadline is postponed to the first working day.

The founders of an NPO have the right to demand the provision of accounting records in the context of the approved deadlines. For example, the owner has the right to request a completed report as early as January. Such situations are more typical for organizations whose founders are public sector institutions. State employees form reports in a special manner, therefore, the deadlines for them are determined on an individual basis.

The founder must, in accordance with the established procedure, bring to the organization the requirement for the provision of financial statements. Moreover, the responsible persons will have to be notified under the signature. Otherwise, require a report earlier due date unacceptable.

Control and audit

Financial audit of accounting is independent evaluation completeness, correctness, reliability and legality of accounting and reporting. Moreover, only specialized audit organizations or private auditors who have passed licensing have the right to conduct an audit of accounting reports.

Non-profit enterprise, like an institution public sector, does not apply to an organization whose financial statements are subject to mandatory audit. However, the founder (owner, supervisory board, supreme body management) NPO may decide on the need to conduct audit to conduct an expert assessment and obtain a reliable opinion on the quality of accounting in the organization.

In this case, it should be developed and brought to stakeholders the procedure for conducting an audit. The duration of the event, the directions of accounting, the list of documents that will be subject to control should be specifically determined.

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It is necessary to register such institutions with various state regulatory authorities.

At the same time, it should be remembered that there are many different features associated with the activities of this kind of enterprises, also called NPOs.

First of all responsible persons it will be necessary to remember the importance of reporting on the activities of non-profit organizations.

What you need to know

The activities of non-profit organizations arouse no less close interest in various kinds of regulatory bodies than commercial ones.

The main reason for this is the presence of a large number of various, indulgences on the part of the state for all kinds of NGOs.

That is why it will be necessary to familiarize yourself in advance with all the main points related to the activities and reporting of such enterprises. There are a wide variety of features.

The most significant issues that will need to be considered on a mandatory basis today include:

basic concepts;
deadline for submission of documents;
legal base.

Consideration of the issues outlined above will make it possible to form reports in an appropriate way and avoid the most common mistakes.

Basic concepts

First of all, the head of a non-profit organization, as well as its accountant, and other responsible persons should familiarize themselves with the current legislative norms.

Only the absence of various violations of legal documents will make it possible to avoid a large number of various errors and other difficulties.

But for a correct interpretation of the main provisions, it will be necessary to familiarize yourself with the various terms used in the NAP.

To the most important concepts related to normative documents governing the work of NPOs include the following:

"non-profit organization";
"annual reporting";
"statistical reporting";
"disbursement notices";
"structural units";
"founders";
"public associations".

At the moment, first of all, it will be necessary to familiarize yourself with the concept of “non-profit organization”. Also, in relation to this kind of structures, it will be possible to use the abbreviation NPO.

This type of institution refers to various kinds of enterprises, the main purpose of which is not commercial, but other activities.

At the same time, it is not planned to receive any profit, there is no such thing. It is important to remember that the format of the activities of an enterprise of this type must fully comply with the facts.

Otherwise, quite serious problems can arise - up to compulsory.

"Annual reporting" - a set of various kinds of documents that reflect information about all income received as a result of conducting certain activities.

Most often, such documents are various kinds of declarations. "Statistical reporting" - a set of various kinds of reports that are compiled by enterprises according to previously established forms of documents.

This type of reporting will be provided to Rosstat. “Notice of spending funds” is a special document, the format of which is established at the legislative level.

Compulsorily formed by non-profit enterprises. It is one of the most important reporting documents.

"Structural divisions" - branches of non-profit enterprises, which are located separately from the main enterprise.

A similar status is assigned if equipped workplace for more than 2 months.

An important feature of such units is that they must have a separate balance sheet, as well as provide reporting separately from the main organization.

There are also other points related to the formation of reporting structural units.

"Founders" means any individual or entity who is the creator, owner and leader of the organization. It should be remembered that there can be several such founders at the same time.

It is the founders who have the right to make various kinds of important decisions regarding the conduct of the activities of a non-profit enterprise.

The board of founders also appoints an executive body that has the right to represent the interests of the NPO.

"Public associations" is one of the varieties of non-profit enterprise, which is created on the basis of the common interests of ordinary citizens.

At the same time, the reporting of such an NPO should be formed in accordance with all legislative norms in force with respect to such enterprises.

There are a large number of different nuances associated with this kind of activity. There are also various other types of non-profit enterprises.

Deadline for submission of documents

It is very important not to miss the deadline for submitting the relevant reporting documentation. First of all, this concerns various kinds of state off-budget funds.

The following deadlines are currently set:

An important feature of the type of organization under consideration is that there is a need to report to the regional tax authorities.

Reporting is not limited to the delivery of documents to state funds, as well as various kinds of statistical institutions. This moment is established at the legislative level.

Legal framework

At the moment, the fundamental document regulating the activities of such organizations, as well as on the basis of which reporting is formed, is

It includes the following main sections:

There are also some specialized legal documents that regulate the reporting of NCOs.

Today, such legal documents include the following:

Particular attention will need to be paid to the timing and format of the provision of various kinds of reporting.

Since the presence of errors, various kinds of shortcomings and incorrect presentation of information can cause a large number of various difficulties.

NPO tax reporting forms

At the moment, the format of tax reporting of a non-profit organization is established by law. All Required documents must be transferred directly to the place of permanent registration.

The very procedure for creating an NPO differs little from the formation of other organizations. There are differences only in the list of documents provided.

The same goes for reporting. It will be necessary to draw up a fairly extensive list of documents.

The most significant issues that will need to be considered in advance will include the following: