How to choose an electronic reporting program? Market overview. Submission of tax and accounting reports Electronic reporting system how it works

You can submit a report on paper or via the Internet - from the point of view of the state there is no difference. 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 also for preparation electronic reporting you have more time: if paper reports must be submitted by the 15th, then electronic reports must be submitted by the 20th.

In some cases you are required to submit electronic reports; Each government agency determines such conditions on its own. For example, the tax office only accepts electronic form VAT report and all reports from organizations with more than 100 employees. And the Pension Fund and Social Insurance refuse to accept paper reports from companies with more than 25 employees. To properly prepare your report, read the rules on the websites of the government agencies to which you are submitting.

How to submit an electronic report

You can submit reports electronically through your personal account on the government agency’s website or through an operator electronic document management- EDO. In the first case, you only need an electronic signature, in the second - a signature and operator 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 online, you need to purchase an electronic signature.

Which electronic signature to choose for business

Through your personal account

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

Electronic reporting to tax, social security and pension funds can be submitted through your personal tax 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 account State services or with CEP - qualified electronic signature. But you can only send documents with 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 means more expenses. In addition, you will have to draw up your own schedule and follow the reporting calendar.

30% of the amount is a fine for failure to pay taxes on time.

Report through your personal account - good option for individual entrepreneurs and small companies, which 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 EDF operator is an organization that sets up document flow between companies or between companies and the state. The documents that you send through the EDF operator have legal force: they bear your electronic signature. EDF operators use cryptographic protection to transmit documents securely. The state checks that everything is safe and issues a work permit.

EDF operators sell programs for filing 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, standard functions 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 many reports to different regulatory authorities.

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

120 EDF operators are included in the state register. You can trust them

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 about reports, checking for errors and integration with your accounting system.

Number of directions

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 which regulatory authorities you will report to and choose a program with the right areas.

Correspondence with government agencies

Correspondence with government agencies is your communication channel. Often, after studying the report, the government agency wants some clarification and sends you a letter of 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 calendar

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

Reconciliation

Reconciliation is a feature that alerts you when the data you entered does not match. It protects against annoying errors like an extra zero in the total. All other things being equal, choose a program with reconciliation - it never hurt 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 only from 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 advantages. Take the one you like best.

Tax reporting

includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.

Tax reporting includes the tax return and the tax calculation of the advance payment.

Tax return

This is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits, the amount of tax payable and other data serving as the basis for calculating tax. (Article 80 of the Tax Code of the Russian Federation).

Tax calculation of advance payment

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of the advance payment payable and about other data that serves as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).

Calculation of personal income tax amounts calculated and withheld by the tax agent (Form 6-NDFL)

This is a document containing information summarized by the tax agent in general on all individuals who received income from a tax agent ( separate division tax agent), about the amounts of income accrued and paid to him, tax deductions provided, about the calculated and withheld amounts of tax, as well as other data serving as the basis for calculating tax.

Accounting statements

This is information about property and financial situation organizations and final results her economic activity in a certain period.

The reporting is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent). The procedure for taxpayers to submit tax reports to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.

Presentation methods

There are two options for presenting tax and accounting reports:

• On paper;
• In electronic form.

Paper presentation

The tax return (calculation) can be submitted in the prescribed form on paper.

You can submit reports to the Federal Tax Service in person or through an authorized representative.
A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).
The date of submission of tax returns and financial statements by a legal or authorized representative of an organization is considered to be the date of their actual submission to the tax authority on paper.

In accordance with the requirements, the maximum waiting time in line should not exceed 15 minutes! If the queue time exceeded 15 minutes, please let us know.

• if the average number of employees for the previous calendar year exceeds 100 people;
• if an organization with more than 100 employees has been created (including reorganized);
• if such an obligation is provided for in relation to a specific tax. From 01/01/2014, this rule will apply to value added tax.

Information about average number employees for the previous calendar year are presented by the organization ( individual entrepreneur who attracted hired workers during the specified period) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

We receive an electronic signature

A qualified electronic signature can be obtained from a certification center accredited by the Ministry of Telecom and Mass Communications Russian Federation. The list of certification centers is available on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation in the section “Accreditation of certification centers”. At the same time, for correct authorization in the service, it is recommended to use a qualified certificate of an electronic signature verification key, issued in accordance with the requirements of the order of the Federal Tax Service of Russia dated 04/08/2013 No. ММВ-7-4/142@ “On approval of the Procedure for using qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.

When reporting under the TCS, it must be transmitted using an enhanced qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).

The concept of an enhanced qualified electronic signature was introduced by Federal Law dated April 6, 2011 No. 63-FZ “On Electronic Signatures” (Article 5 of the Law).

A document in electronic form, signed with an electronic signature, acquires legal status, i.e. has the same legal force as a paper document with a handwritten signature and seal.

A document signed with an electronic digital signature during the validity period of the verification key certificate issued in accordance with the Federal Law of January 10, 2002 No. 1-FZ “On electronic digital signature”, but no later than December 31, 2013, is equivalent to an electronic document that is signed with an enhanced qualified electronic signature.

We purchase software

compatible with the software installed in your tax office, and install it on a computer with Internet access. The necessary software may be provided by your telecom operator.

When transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its dispatch.

How long will it take to submit tax reports to the Federal Tax Service?

When submitting a tax return (calculation) in person, documents are accepted immediately at the time of its submission. In this case, the maximum time for receiving one tax return at the tax office is ten minutes.

I don’t have time to go to the tax office, can my spouse file a tax return for me?

A tax return can be submitted to the Federal Tax Service either personally or through an authorized representative. Required condition in this case, the representative of the taxpayer has a notarized power of attorney. That is, only with a notarized power of attorney can a spouse represent the spouse’s interests in relations with the tax authorities and, in particular, submit a tax return for her.

How is the confidentiality of information transmitted via telecommunications channels ensured?

Which system to choose for submitting reports via the Internet? This issue is the most important for those who have decided to switch to “paperless” relations with the inspectorate. To answer this, an accountant needs to know how existing systems are fundamentally different. And for accountants who already submit declarations electronically, the description of the systems given in our article will help them quickly find a way out of difficult situations. Such as, for example, a computer breakdown or an Internet outage while preparing reports for sending.

Currently, there are more than 10 licensed systems for generating and sending reports. However, most of them do not have any fundamental differences from each other - only the set of services and the manufacturer’s brand are different. As for the principle of operation, all systems are divided into only two categories. These are offline systems (also called “thick client”) and online systems (“thin client”).

Offline system

When using an offline system, the program is installed on the taxpayer's computer. Accordingly, reporting occurs on the computer’s hard drive. When the statements are generated, the accountant signs them with a private key. Then encrypts the resulting file using public key EDS “your” inspection, and sends a report. It only needs an Internet connection at this moment - immediately before sending.

The report (encrypted file) is sent via email to the server of the special communications operator. Having received the report, the special operator sends confirmation to the taxpayer by email - a file signed with the special operator’s digital signature. And the special operator sends the report itself to the inspection server. That is, the report goes through two parts of the path. The first is from the taxpayer’s computer to the special operator’s server. The second is from the special operator’s server to the inspection server.

In a similar way - from the inspection server through the special operator's server to the taxpayer's computer - the documents that the inspection sends to the taxpayer also move. This is a receipt that confirms that the reporting has reached the inspection server, and that a declaration has been accepted, which indicates whether the report was accepted or not, and the reasons for the refusal are reported.

In total, there are more than 10 offline systems on the market. The most popular (the number of subscribers is in the hundreds of thousands) are “Taxcom-Sprinter”, “SBiS++”, “Astral Report”, “Kontur-Extern Light”.

Pros

1. When using a dial-up connection (“weak” access channel) to access the Internet, offline systems are more convenient than an online system.

Cons

1. Install updates yourself. In offline systems, taxpayers must independently set up new tax return formats. If the accountant does not install updates, the reports will not be accepted by the inspectorate. However, installing updates often fails emergency situations, which make it impossible to send reports. For example, some systems have the following drawback: if the Internet goes out while downloading an update, it will be impossible to send reports.

The old declaration format will be deleted from the computer, and the new one will not be installed. In addition, if the taxpayer's operating system (say, Windows) has some flaws (for example, an unlicensed system is installed or some program is missing from the package), then installing updates may not be possible. Finally, problems can arise when too many accountants simultaneously (for example, during the last hours of reporting) try to download updates from the server.

2. The need to store the archive on separate media. In offline systems, an archive of sent reports is stored on the taxpayer’s computer. Accordingly, a serious computer breakdown will lead to loss of reporting. Therefore, sent declarations and calculations must be copied onto other media after sending.

3. Linking to the computer where the sending system is installed. If the reporting is sent on the last day and during its preparation either the computer breaks down or the electricity (Internet) is turned off, then the accountant will most likely have to urgently run to the post office and send the declarations on paper. The reason is that the sending program is installed on a specific computer. Accordingly, if it breaks down, it will be impossible to send “electronic” reporting. And in case of a power or Internet outage, the accountant will need a “backup airfield.” That is, an office or apartment where there is currently electricity, Internet access and the consent of the computer owners to install several programs on it. Moreover, if when the Internet is turned off, the program for sending can be copied and transported on a flash drive, then in the event of a power outage, the system unit will have to be taken to a spare office (after all, it will not be possible to copy the program).

4. Less certainty with fixing the time of sending the report. The date of dispatch is fixed by confirmation of the special communications operator. Let’s say a taxpayer submits reports through an offline system “on the flag” (say, a few hours before the deadline). When he sends the report by mail, he will have to wait for some time until the mail delivers the report to the special operator's server and while the confirmation travels back. If the post office delays the report for any reason, it may happen that the taxpayer receives a confirmation dated later than required after midnight. And he won’t have time to correct the situation.

Online system

Such a system, unlike an offline system, involves working in a browser (for example, Internet explorer). This means that install special programs You don’t need to use your computer to generate reports. Using his digital signature certificate, the taxpayer logs into the special operator’s server, receives the latest formats from there and begins generating reports. In the most common online system “”, data can be entered manually, or you can attach a ready-made file generated in an accounting program.

In this case, the generation, signing and encryption of the report is carried out at the taxpayer’s workplace. The difference from the offline system is that all these processes do not occur on the hard drive, but with the help of so-called temporary Internet files. (It is this feature of online technology that relieves the taxpayer of the need to monitor updates and download them to the hard drive of his computer). It should be clarified that working in a browser (with temporary files) is not the same as working on a special operator’s server. Roughly speaking, the cable that provides an Internet connection (and, accordingly, a connection to the special operator’s server) can be pulled out of the computer during generation, signing and encryption, and this will not affect the work with reporting in any way.

A connection to the server will be required after the report has been signed and encrypted. It is necessary to send it. When a connection to the server is established and the accountant presses the “Send report” button, the data is not sent by mail, but is immediately saved on the special operator’s server. In this case, the report signed by the taxpayer reaches the special operator’s server (and is then stored there) only in encrypted form.

After a few seconds, in the browser window, the accountant sees the special operator’s confirmation generated by the server, which records the time the report was sent. Then the server sends a report to the inspectorate. That is, the report passes one part of the path - from the special operator’s server to the inspection server. There is no distance from the computer to the special operator’s server when using the online system.

Next, the inspectorate sends the taxpayer documents confirming the acceptance of the reports. They come in encrypted form to the special operator’s server and are stored there. Using his digital signature certificate, the accountant logs into the server and reads receipts and protocols.

The online system has many advantages and is very simple and convenient to use. But creating and maintaining such a system is much more difficult. Therefore, only one online system for generating and sending reports has so far become widespread (about 1 million subscribers) - “”.

Cons.

1. When using a dial-up connection to access the Internet (a “weak” access channel), working with the online system may be uncomfortable.

Pros.

1. No need to install updates. Fresh formats for declarations and calculations are posted by specialists from the system manufacturer. Accordingly, the problems described above related to installing updates do not arise. Whatever the level of computer literacy of an accountant, he can be sure that he will always be able to send a declaration in the current format.

2. There is no need to store sent reports. All previously sent reports are stored in encrypted form on the special operator’s server. Using his digital signature certificate, an accountant can access them from any computer. Please note: in order to gain access to previously sent declarations, you must also store those keys that have already expired. Statements sent in, say, 2006 can only be read using the private key in effect at that time. At the same time, nothing prevents an accountant from copying even encrypted or decrypted reports and storing them on any media.

3. The accountant is not “tied” to a specific computer. If on the last day of submitting reports the computer breaks down, the electricity or Internet access is cut off, the reports can be sent from another computer. To do this, the accountant will only need a ru-token (analogous to a flash drive) or a floppy disk where key certificates are stored. You also need the Crypto Pro encryption program. Having a medium with the listed data, installing the Crypto Pro program and registering a certificate, you can send reports.

4. Instant recording of the reporting submission date. When an accountant clicks the “send report” button, he does not send it by mail, but saves it on the special operator’s server. Therefore, a confirmation, which records the date of dispatch, is generated instantly. Therefore, if the declaration is sent “on the flag”, the accountant can be sure within a few seconds after sending that he submitted the reports on time.

5. "Two in one." By purchasing the online system "", an accountant receives the offline system "Kontur-Extern Light".

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Advantages

Any questions about reporting - on our forum

Forum on the Bukhsoft Online and Astral Report programs

The forum is one of the most effective ways technical support and receiving advice. Judge for yourself:

1. Of all the technical support options, the forum is a public communication tool. That is, the quality of consultations is assessed not only by the client who asks the question, but also by all visitors. A low-quality answer will certainly cause angry disapproval from an experienced audience, which means that the motivation for a high-quality answer is noticeably higher than, for example, a telephone conversation.
2. The forum is not only a question and answer, it is a social environment in which experts who are not indifferent to the issues under discussion take part. The willingness of people to help each other allows us to quickly find the most objective ways to solve certain problems.
3. The forum is a knowledge base. Most questions are standard, which means that to get an answer it is not necessary to formulate a question and wait for an answer, just enter keywords in line Search.

The forum has other advantages. In the section Electronic reporting via the Internet Our specialists are constantly increasing the number of answers to “frequently asked questions” of clients of the Astral-Report programs and the reporting module of the Bukhsoft Online service. We will be happy to answer any questions related to electronic reporting via the Internet. According to the most complex issues On our forum, specialists directly from development companies (Kaluga-Astral and Bukhsoft) provide advice.

The forum does not require registration. Ask your question >>

... and also according to the programs Sprinter (Taxcom), Kontur Extern, VLSI++ (Tensor)

At our forum, in addition to consultations on the Astral Report programs and the reporting module of the Bukhsoft Online service, our specialists will be happy to discuss with you the advantages and disadvantages of other programs that ensure the transmission of electronic reporting via the Internet, their price-quality ratio.

Share your experience of working with such software systems and TCS reporting developers as Sprinter (Taxcom), Kontur-Extern, Kontur Extern Light, Accounting, Kontur (SKB Kontur), SBIS++ (Tensor), Courier (Rus-Telecom) and other developers. Your experience will help others.

The electronic reporting market is very dynamic, and the forum allows you to track the most interesting news related to the provision of this type of service. We are not against publication on our forum in the section Electronic reporting via the Internet official press releases of companies providing electronic reporting via the Internet.

We are grateful to users of Bukhsoft programs for their requests for integration with other systems for connecting to electronic reporting.

The procedure for sending reports to tax office, Pension Fund and Social Insurance Fund with BukhSoft