tax period is the year (Article 285 of the Tax Code of the Russian Federation),

C. VAT in case of account movements

An updated VAT return must be submitted. Taxpayers, including those who are tax agents, as well as persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are required to submit to the tax authorities at the place of their registration the relevant tax declaration on time no later than the 20th day of the month following the expired tax period.

VAT tax period is a quarter (Article 163 of the Tax Code of the Russian Federation).

D. 2-personal income tax and 6-personal income tax, if no payments were made to employees throughout the year

Even if an NPO is not active, it still retains a governing body, such as a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from inspection bodies. In this situation, we recommend concluding .

If persons working in NCOs do not receive wages or remuneration under civil law contracts, then reports 2-NDFL and 6-NDFL do not need to be submitted (clause 2 of article 230 of the Tax Code of the Russian Federation (clause 2 of article 230 of the Tax Code of the Russian Federation).

But if the organization is afraid that its account may be blocked due to non-delivery of zero reporting, then it can be sent to the Federal Tax Service with a notification that the NPO is not a tax agent, which means it should not provide a 6-personal income tax calculation.

E. Declaration on corporate property tax, land and transport tax

An organization that does not have property recognized as an object of taxation does not submit a declaration. Only taxpayers must submit a tax return for property tax, land and transport tax (Article 386 of the Tax Code of the Russian Federation, clause 1 of Article 388 of the Tax Code of the Russian Federation and paragraph 1 of Article 357 of the Tax Code of the Russian Federation).

E. Information on the average number of employees

If the NPO did not carry out the work, this does not exempt it from the need to submit information. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer shall submit to the tax authority no later than January 20 of the current year information on average headcount employees for the previous calendar year in the form approved by order of the Federal Tax Service dated March 29, 2007 N MM-3-25 / [email protected]

G. Accounting statements

The obligation to send financial statements to the tax authority at the location of the organization is fixed pp. 5 p. 1 art. 23 NK RF. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 of the Federal Law of December 6, 2011 No. 402-FZ). Reporting is submitted to the tax authority at the location of the organization on time not later than three months after the end of the reporting year. Non-profit organizations that had no income and expenses during the reporting period may submit a zero report.

2. PENSION FUND

A. Form RSV-1 (since 2017 administrator of the Federal Tax Service)

Each policyholder must submit a calculation in the RSV-1 form at the end of the reporting and settlement period (clause 1, part 9, article 15 of the Law of July 24, 2009 N 212-FZ), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the insured does not make payments in favor of individuals. In other words, the reporting obligation is linked to the status of the insured. The insured is a person who employs people under an employment contract or who pays insurance premiums for persons working under a civil contract (Article 5 of the Federal Law of July 24, 1998 N 125-FZ). If there are no such people, then it is logical to assume that there is no obligation to provide reports.

We sent inquiries to the Pension Fund and the Ministry of Labor in the case of the NGO "Mothers of Prikumye", where the only permanent employee did not receive any wages doing essentially volunteer work. The Pension Fund made claims to the organization.

In response to our requests, that, as a general rule, it is necessary to conclude an employment contract with the chairman of an NPO. However, he did not rule out the possibility of disinterested performance of work, provision of services, provision of other support within the framework of civil law. The Ministry of Labor also emphasized that "the conditions for the implementation of these works can be fixed in a civil law contract." Thus, the Ministry of Labor did not rule out the possibility of concluding employment contract, but an agreement for the free performance of services with the chairman. At the same time, the Ministry of Labor indicated this possibility in passing, which indicates that the issue has not been worked out at the level of the ministry. That is, in order to avoid claims from the Pension Fund, it is better to send a zero calculation.

B. Form SZV-M

A monthly report in the SZV-M form is submitted to the pension fund and contains a list of all employees. In the absence of activity and at the conclusion of a civil law contract with the chairman on the gratuitous performance of his duties, in our opinion, it is not necessary to submit this monthly report.

The Pension Fund of the Russian Federation indicated in its letter: the question of the need for public associations that are insurers under compulsory pension insurance to submit reports in the form of SZV-M depends on the fact of the presence or absence of labor or civil law relations between public associations and their participants, based on labor or civil law contracts for payments, according to which insurance premiums for compulsory pension insurance are accrued and paid to the Pension Fund of the Russian Federation. In the absence of such a formalization of relations, public associations do not submit reports in the SZV-M form for such persons.

Please note that in this letter the Pension Fund indicates that "for such persons" it is not necessary to submit reports. But he does not write that reporting does not need to be submitted at all. Therefore, in such a case, it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the FSS is the same as with reporting to the Pension Fund of the Russian Federation. If there is a leader who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law contract. If you definitely do not want to have claims from the FSS, then it is better to submit zero reporting. Please note that from January 1, 2017, a new form for the delivery of 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not release from the obligation to confirm the main view. To do this, before April 15, the FSS must submit:

• statement confirming the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year.

4. Rosstat

Organizations must submit annual financial statements to Rosstat. As we indicated above, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 of Federal Law No. 402-FZ of December 6, 2011).

Moreover, Russian legal entities, including NGOs, obliged provide primary statistical data to Rosstat. You can find out more about what kind of data this is and when they need to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit about a dozen forms, and even at different times.

5. Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for

• public associations
• all other NGOs
• NCOs included in the register non-profit organizations acting as a "foreign agent".

A. Public associations

Even if there was no activity, you must submit a report on form OH0003 and a letter of continuation of activity,

B. Other NPOs (other than “foreign agents”)

There are two options here. The first is for NGOs that meet at least one of the following criteria:

• founders (participants, members) are foreign citizens and (or) organizations or stateless persons,
• for the previous year there were receipts of property and Money from foreign sources
• over the previous year, the receipt of property and funds of NPOs (from any sources) amounted to more than three million rubles.

Such organizations submit a report in the form OH0001 and in the form OH0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ The deadline is April 15 of the year following the reporting one.

The second option is for NCOs that do not meet any of the above criteria. In this case, the NPO posts on the website of the Ministry of Justice a statement/message on the continuation of activities, as well as statement that the NPO does not meet any of the above criteria. The deadline is April 15 of the year following the reporting year.

A charitable organization additionally submits to the Ministry of Justice of Russia a report on its activities containing information on:

• financial and economic activities, confirming compliance with the requirements of the law on the use of property and spending the funds of a charitable organization;
• the personal composition of the supreme governing body of the charitable organization;
• the composition and content of the charitable programs of the charitable organization (the list and description of these programs);
• the content and results of the activities of the charitable organization; violations of the requirements of the above law, identified as a result of inspections conducted by the tax authorities, and the measures taken to eliminate them.

The annual report is submitted in person (through a representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting year.

C. NPOs – “foreign agents”

Submit the following reports on time:

• a report on its activities, on the personal composition of the governing bodies - once every six months, no later than the 15th day of the month following the end of the six months (January 15, July 15);
• report on the purpose of spending money and other property, including those received from foreign sources, and on the actual spending and use of money and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);

Letter of the Pension Fund of the Russian Federation dated July 13, 2016 N LCH-08-26 / 9856 "On sending clarifications on the provision of monthly reporting"

clause 3 of the Regulations on the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved. Decree of the Government of the Russian Federation of August 18, 2008 N 620

Are the financial statements of non-profit organizations in 2019 presented in full or simplified form? What forms of reporting must a non-profit organization submit? What changes have been made to the forms financial statements in 2019? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a commercial one is its fundamental purpose. The purpose of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue such a goal as making a profit. This is reflected in Art. 50 of the Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Commercial Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and functioning. Non-profit organizations are founded for the implementation by the state of its functions in the social sphere, education, medicine, culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. For example, educational institutions may provide additional paid services. But such activity should not contradict the main goal of the functioning of the organization. It must also be spelled out in the constituent documents, for example, in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. The legislation may establish certain restrictions on its maintenance by certain types of non-profit organizations.

Financial support for non-profit structures is possible in the form of:

• proceeds from the founders or participants;
• charitable contributions / voluntary donations;
• income from entrepreneurial activity;
• income from the property of the organization, for example, from the rental of premises;
• other income permitted at the legislative level.

Read about what distinguishes accounting conducted in a non-profit organization in the material "Features and tasks of accounting in NCOs" .

Forms of non-profit organizations

The Civil Code of the Russian Federation indicates several organizational and legal forms of enterprises that are created on a non-commercial basis:

1. Consumer cooperatives (unions, societies).
   It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the aim of bringing together individuals and legal entities to meet the needs of their participants and solve common problems. For example, housing cooperatives, credit societies of citizens, horticultural and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by making shares.
2. Funds.
   They exist at the expense of voluntary contributions of citizens and legal entities. Foundations pursue goals that are useful for the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and non-material (for example, spiritual) needs. Such associations may also function in the form of an institution, social movement, fund. Founders can be both individuals, legal entities, and their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent agreement signed by all participants of the association and the charter act as the constituent documentation. When joining such an association, the independence of each member is preserved.
5. institutions.
   These include organizations created by the founder (founders) to carry out educational, social, cultural and managerial functions. At the same time, institutions can be either fully funded by the founders, or partially. In order to conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What financial statements are submitted by non-profit organizations

When compiling the financial statements of non-profit organizations in 2018-2019, it is necessary to be guided by:

• Regulations for maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• chart of accounts of accounting and instructions for its use;
• Order of the Ministry of Finance of Russia "On the Forms of Accounting Statements of Organizations" dated July 2, 2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Ministry of Finance of Russia “On the features of the formation of financial statements of non-profit organizations” (PZ-1 / 2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports in a simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly with the help of the article "The procedure for compiling the balance sheet (example)" .

Download the balance sheet form on our website in the article "Filling out form 1 of the balance sheet (sample)" .

• statement of financial results (OKUD 0710002);

Read the rules for filling it out on our website in the article "Filling out form 2 of the balance sheet (sample)" .

• report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article "Filling out forms 3, 4 and 6 of the balance sheet" .

IMPORTANT! On 06/01/2019, updated simplified reporting forms approved by order of the Ministry of Finance dated 04/19/2019 No. 61n are in force. According to these amendments, all indicators should be entered in thousands of rubles, because unit of measure "million rubles." and the code "385" denoting it are excluded. In addition, instead of OKVED, OKVED 2 is in force, and in the report on the intended use of funds, the OKUD code has been corrected from 0710006 to 071003.

You can download the updated forms of the simplified balance sheet, income statement and report on the intended use of funds at the link below.

The electronic format for the submission of simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6 / [email protected]

At the same time, such organizations can submit financial statements in full. The decision is made by the organization itself.

Non-profit organizations may not submit a cash flow statement (OKUD 0710004), unless it is imputed to them by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance in the Reform of Housing and Communal Services includes a cash flow statement, a report on the results of investing temporarily free funds of the fund, a report on the implementation of the budget of the fund. According to PBU 4/99, non-profit organizations are not required to disclose information on changes in capital in their financial statements (OKUD 0710003).

Non-profit organizations that do not conduct entrepreneurial activities and do not have sales turnover may submit accounting. simplified reporting once a year. It will also consist of a balance sheet, a statement of financial results and a statement of intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting records.

A non-profit organization can develop a tabular form of explanations for the balance sheet and income statement on its own. According to the Accounting Regulations, non-profit structures can independently set the detailing of indicators for accounting items and determine the level of their materiality.

Read about how the accounting policy of a non-profit organization is formed in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, the mention of socially oriented non-profit organizations appeared in the law “On Amendments to Certain Legislative Acts Russian Federation on the issue of supporting socially oriented non-profit organizations” dated April 5, 2010 No. 40-FZ. These include:

• public and religious organizations;
• Cossack societies;
• autonomous non-profit organizations;
• societies of indigenous and small peoples in the Russian Federation;
• organizations whose activities are aimed at solving social problems, issues and helping citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, protecting environment, protection and restoration of cultural objects, burial places, etc.).

Socially oriented non-profit organizations can submit accounting in a simplified form.

Results

The procedure for submitting financial statements for non-profit organizations in 2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality. From 06/01/2019, updated accounting forms must be applied.

In addition to this, some NGOs rent Income statement . This must be done when:

• The NGO received substantial business income;

• it is impossible to assess the financial position of an NPO without an indicator of income received.

In all other cases, the NPO reports data from entrepreneurial activities in the statement of intended use in the line “Profit from income-generating activities”. But if this is not enough to reflect the financial position of the NPO, submit a statement of financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NCOs fill in the balance sheet in a special way (see general ). Some sections need to be renamed. For example, Section III should be titled not “Capital and Reserves”, but “Target Financing”. After all, a non-profit organization has no goal to make a profit. Instead of capital and reserves, NGOs reflect the balance of earmarked revenues. The balance sheet lines that NCOs are required to replace in section III are named in the table below.

This procedure is specified in Note 6 to the Balance Sheet and in the Note to Appendix 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash flow statement

The cash flow statement of NCOs is not included in the financial statements. This is directly stated in paragraph 85 of the regulation approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

Funds have specifics. They are required to publish annual reports on the use of their property (clause 2, article 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NGOs are required to submit tax office information about the average number of employees. This must be done even if there are no employees. In addition, all NGOs are required to submit certificates of Form 2-NDFL for each employee and calculation of Form 6-NDFL.

For more on this topic, see:

• What rights and obligations do taxpayers have? ;

Otherwise, the composition of tax reporting in NPOs depends on the tax regime.

Tax reporting: OSNO

NPOs in the general regime submit tax reporting, which is mandatory .

income tax

All NGOs are required to file income tax returns. This obligation does not depend on whether there is taxable income or not. This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

For NGOs that do not have a profit, there are features. They submit a declaration only once a year in a simplified composition:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

• Report on the intended use of property (including cash), works, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

• Appendix No. 1 to the tax return.

This follows from article 285 and paragraph 2 of article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If a non-profit organization makes a profit, the declaration must be submitted quarterly. At the same time, NPOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of article 286 of the Tax Code of the Russian Federation).

VAT

NPOs under the general regime are required to submit a VAT return on a quarterly basis in accordance with the general procedure. If there is no object of VAT taxation, submit only the title page and section 1 (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

An NPO can submit a single (simplified) tax return, which was approved by order of the Ministry of Finance of Russia No. 62n dated July 10, 2007, only if it does not have at the same time:

• object of taxation for VAT;

• settlement account transactions.

Property tax

NPOs under the general regime submit a property tax return quarterly, general order. The exception is organizations that do not have fixed assets. How to fill out a property tax return outlined in the article.

Since NPOs do not charge depreciation, in lines 020–140 of section 2 of the declaration, indicate the difference between the balance of account 01 “Fixed assets” and the amount of depreciation on the off-balance account 010 (clause 1, article 375 of the Tax Code of the Russian Federation).

As for the rest of the tax returns, the obligation to submit them depends on whether the NPO has a taxable object.

Tax reporting: USN

NPOs on a simplified basis submit mandatory reporting . In addition, NPOs on a simplified system submit annually to the tax inspectorate a declaration on the single tax that they pay (clause 1 of article 346.12 of the Tax Code of the Russian Federation). Moreover, the obligation to submit declarations does not depend on whether there were incomes and expenses in the reporting period or not.

This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, simplified NPOs are required to conduct book of income and expenses . This is stated in article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more on this topic, see:

• How to draw up and submit a single tax declaration with simplification ;

• How to keep a book of income and expenses with simplification .

Simplified NPOs do not pay income tax, property tax and VAT (Clause 2, Article 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to submit declarations on the listed taxes. But there are exceptions to this rule:

• NGOs that own property taxable at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation), pay tax on this property and

According to the law on accounting - 402 fz art. 14 "The annual accounting (financial) statements of a non-profit organization, with the exception of cases established by this Federal Law and other federal laws, consist of a balance sheet, a report on the intended use of funds and annexes to them." In what form (and in what composition) is a non-profit the organization must submit financial statements in 2016 for 2015.? (Our non-profit organization did not conduct activities in 2015, the reporting is empty). Do I need to prepare financial statements in the form of a small business entity or in the form of socially oriented non-profit organizations?

Pavel Gamolsky, President of the Association "Club of Accountants and Auditors of Non-Commercial Organizations"

What forms of financial statements should NCOs submit?

According to the general rules, all NCOs submit financial statements once a year, within standard terms - within 90 calendar days after the end of the reporting year. There are exceptions for NGOs - consumer cooperatives. They can use the simplified accounting forms from Appendix 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

You can quickly determine the composition of financial statements for NPOs using the table. For information on how to fill out accounting forms, see What documents need to be submitted as part of financial statements.

General rules such. All NGOs submit:

Balance sheet

NPOs complete the balance sheet in a special way. Some sections need to be renamed. For example, Section III should be titled not “Capital and Reserves”, but “Target Financing”. After all, NPOs have no goal of making a profit. Instead of capital and reserves, NPOs reflect the balance of earmarked revenues. The balance sheet lines that NCOs are required to replace in section III are named in the table below.

Cash flow statement

The cash flow statement of NCOs is not included in the financial statements. This is expressly stated in paragraph 85 of the regulation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

Funds have specifics. They are required to publish annual reports on the use of their property (clause 2, article 7 of the Law of January 12, 1996 No. 7-FZ).

What documents must be submitted as part of the financial statements of 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 the financial position of a 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 situation of a non-profit organization and financial results her activities.

Such a conclusion follows from the provisions of Part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraphs of the order of the Ministry of Finance of Russia of July 29, 1998 No. 34n).

Non-profit organizations have the right to submit reports on special, simplified forms of the Balance Sheet and the Report on the intended use of funds. But this rule cannot be applied by non-profit organizations recognized as foreign agents.

In addition, the exception is lawyers' and notaries' associations, different kinds cooperatives, mutual insurance societies, political parties, microfinance, state and self-regulatory organizations, as well as non-profit organizations recognized as foreign agents. Such organizations are not entitled to apply simplified accounting methods and submit reports in simplified forms.

Similar conclusions follow from part 5 of article 6 of the Law of December 6, 2011 No. 402-FZ.