Filing tax reports via electronic communication channels. Sending electronic reports online. My organization data has changed, do I need to change anything in the electronic signature?

Using the traditional method of submitting financial statements is accompanied by a lot of inconveniences, including the waste of not only a lot of time, but also effort. That is why at present it is possible to use a more rational method, with which most enterprises already operate. This is the procedure for generating and sending necessary documentation through the Internet. But first you need to figure out how to submit a report to in electronic format for the tax office.

What documents can be sent via the Internet?

Reporting made electronically can be transmitted to such authorities as:

• Pension Fund RF;
• Tax Inspectorate;
• Rosalkogolregulirovaniye Service;
• Social Insurance Fund of the Russian Federation;
• Rosstat.

This sending method makes it possible to save a significant amount of time, and at the same time not think about the operating mode government agencies, since this procedure can be carried out regardless of whether you do it during the day or at night. In addition, transmitting reports electronically allows you to avoid errors and unauthorized access to information.

Sequence of actions when preparing reports for the tax service

For those who are not yet aware of how to submit a tax report electronically, the first thing they will need is a mandatory connection to a specialized system. This can be done directly at the tax office.

First, you will need to contact the Key Certification Center (needed to create an electronic digital signature), then visit the Federal Tax Service to conclude an agreement with it regarding the submission of accounting reports via the Internet.

An organization must own two keys - public and private. The first one will be required by everyone who receives the information. Its presence is necessary to confirm the authenticity of the signature on documents. As for the second key, it is individual and unique for each enterprise and does not require disclosure. It should be used directly for signing certain documentation.

How do government agencies determine the reliability of incoming data?

In order to understand how to send an electronic report to the tax office, you will definitely need an electronic digital signature. This important element of your work will enable regulatory authorities to check who exactly signed the document and whether there are any errors in the data provided. In addition, the use electronic signature will ensure proper security for all your working files from possible changes.

After you receive all the certification keys, you must apply with them to the Federal Tax Service. Here they will provide the appropriate software and conclude a transfer agreement with you financial statements through the Internet. Only then can you begin to directly compile documents.

Generation of reports in electronic form

To perform this procedure, you will need a specialized program, which you can also install yourself. Currently, the market for such products is quite wide, and you will not need to waste time selecting suitable system. The most popular solution is 1C software, which allows you not only to compose necessary documents, but also makes it possible to find out how to send a report to the tax office by email.

The main condition for transmitting data in this way is that it be compiled in a special format that will be read by the tax authority. The submitted documentation must be in XML format. That is why, when choosing software, you should pay special attention to the availability of the ability to export reporting to this type.

Signing and transferring data to regulatory authorities

Submission stages electronic reporting:

1. Signing the document. The program you use for reporting has a function that allows you to apply an electronic digital signature to a specific file. We insert it along with the certification keys and click on the “Sign” button.
2. We send financial statements to the tax office.

Once the organization receives the appropriate documentation, it will provide you with the necessary receipts. There should be two of them. One includes information that the report was received, and the other is an analogue of the seal of the controlling authority, also made in the form of an electronic digital signature. It will also contain information about the specific time and date when the inspection received each of the sent files. After you receive the second receipt, you can assume that the electronic reporting has been provided in the proper form.

Many companies that still use traditional way to send documentation, they are wondering whether it is necessary to submit a tax report electronically. Legislation Russian Federation does not prohibit the use of old methods. Therefore, for those who have not yet managed to use in their work modern technologies, there is nothing to worry about, although there are many benefits to using them.

We guarantee complete data confidentiality

Agreement on the processing of personal data.

All persons (hereinafter referred to as Users) who fill out information on this website that constitutes personal data (including last name, first name, patronymic, passport data, email address, telephone number and attached files) confirm their consent to the processing of personal and other data. The personal data operator (hereinafter referred to as the Operator) within 24 hours after payment checks, stores (for the entire period of validity of the power of attorney) and transmits information about the power of attorney and electronic reporting files (hereinafter referred to as Services) to the Federal Tax Service and (or) to the Statistical Authorities via telecommunication channels communications (TCS) using a Qualified Electronic Signature (CES). Revocation of the power of attorney and notification of this to the personal data operator cancels consent to further processing of personal data and their storage.

Privacy Policy.

The User and the Operator (collectively referred to as the Parties, and separately as the Party) undertake to use confidential information solely for purposes related to the implementation of these Services. Each Party will take all necessary actions to prevent disclosure or unlawful use of confidential information. The Parties also agree that access to any confidential information is provided only to those employees and representatives of the Parties whose activities are directly related to the performance of these Services.

Return Money.

Refunds due to refusal of the service are carried out upon written request from the Payer. The funds are returned to the details from which the payment was made. The funds are returned minus a commission of 200 rubles. (cost of payment). Refund period: within 10 working days.

Electronic reporting form is very popular today. Many business structures are switching to this type of document flow in order to communicate with regulatory organizations. Submitting reports via the Internet in many cases is the only possible option. There are types of taxes and reports for which it is allowed to submit them to the tax office only in electronic form (with rare exceptions). For example, declarations on VAT via the Internet are passed by the vast majority of taxpayers.

Formation and submission of electronic reporting are in-demand services. But not every contractor can provide the customer with guarantees of the quality of the work performed.

One-time reporting via the Internet

Tax reporting includes a large number of different . The taxpayer does not always have the opportunity to independently prepare and submit it in a timely manner. For various reasons, the preparation of reports is postponed until the last days of the period regulated by current legislation. In such cases, it is relevant to involve a specialized third-party contractor.

One-time reporting in Moscow the company "Consulting Premium" is offered at favorable conditions. We work under a standard power of attorney from the customer. Generated tax reports are sent on behalf of your organization. The service allows you to quickly, without extra costs, with a guarantee of results to solve the problem of submitting documents.

Declaration in electronic form sent through the use of special software and authorized services. Receipt of the document by the tax office is confirmed by a corresponding notification. The latter is transferred to the customer of the service.

Electronic reporting outsourcing

Are you planning to submit reports via the Internet on an ongoing basis? We recommend ordering the service. In this case, all documents prepared for sending to regulatory authorities are endorsed with an electronic digital signature of the customer organization. If you don’t have one, our specialists will help you get it.

Outsourcing of reporting involves the transfer of documents through a certified electronic document management operator. We guarantee the protection of confidential information, compliance with deadlines for submitting reports to all structures (IFTS, Rosstat, Pension Fund, Social Insurance Fund), and timely provision of notifications of receipt of documents to the customer.

Terms of cooperation

"Consulting Premium" works within the legal framework. We do not generate dubious reports for VAT refunds, declarations in which high turnover and minimum turnover appear, etc. One-time such accounting documents can be sent only if there is an electronic digital signature of the customer company.

"Consulting Premium" offers solutions that are optimal in content and price. Submission of reports via the Internet is offered to legal entities of all organizational and legal forms.

The outsourcing company is responsible for the quality of the reports compiled. We use licensed, up-to-date ( latest version) BY. The same applies to the transmission of reports via telecommunication channels.

Electronic reporting to the tax office may well be considered preferable to traditional paper declarations. Preparing tax reporting for electronic document management (EDF) has many nuances - let’s get acquainted with them.

What are the advantages of sending tax reports via EDI?

The advantages of submitting documents to the tax office electronically are quite obvious:

1. Efficiency.

Delivery of documents through online channels to the Federal Tax Service is instant (as is the sending of corrections and additions). Filling out reports is automated in many cases. The Federal Tax Service itself is very happy for entrepreneurs to submit documents electronically - less labor costs compared to working with incoming papers.

1. Safety.

On the way from the taxpayer’s computer to the Federal Tax Service, the likelihood of reports falling into the wrong hands is extremely low.

1. Correctness.

When filling out reporting documents on EDI, it is common to use software tools to check the correctness of filling out reports, verifying control ratios, and monitoring compliance technical requirements to reports.

The disadvantages of electronic submission of documents to the tax office include:

1. Dependence on Internet access.

However, in most Russian cities (and probably populated areas in general) there is Internet (and even in several versions - wired, mobile, satellite). It is extremely unlikely that a situation will arise in which none of the communication channels will be available.

1. Availability of costs for services for sending documents to the tax office in electronic form.

First of all, these are the costs:

• for an electronic digital signature (EDS);
• access to software for e-document flow (optional);
• Internet.

But sending reports to the tax office electronically allows you to save time, and this is no less valuable resource in business than money. By wasting time on paperwork, an entrepreneur will not earn an amount, which may be significantly larger than the costs of organizing the sending of reports via EDI.

How to submit reports to the Federal Tax Service via the website

The Federal Tax Service itself provides a ready-made infrastructure for sending reports online - in the form of:

Individual entrepreneurs and legal entities can submit reports through it using a qualified digital signature, which must be issued in an accredited certification center.

1. Taxpayer's personal account.

With its help, only individuals who are not registered as individual entrepreneurs can send tax reports (in practice, represented only by form 3-NDFL) - using unqualified digital signature, which is issued by the Federal Tax Service free of charge and stored on the department’s server.

Legal entities and individual entrepreneurs cannot submit reports through the Personal Account, however, like an individual, they have the right to receive current information about debts, settlements with the budget, and send various requests to the Federal Tax Service.

The taxpayer can use not only the service and Personal Area from the Federal Tax Service, but also software from other specialized structures (for example, e-document flow operators).

Don't know your rights?

How to send a report through an EDF operator: solutions from EDS publishers

Development of our own software for organizing document flow with the Federal Tax Service (and other government agencies) is one of the typical activities of EDI operators. Such software is given for use to customers of qualified digital signatures, which are issued by operators (or partner certification centers). Using the software in this case is usually free. Programs can be delivered in different options(cloud, desktop).

The functionality of specialized software for sending reports from EDF operators, as a rule, significantly exceeds that available on the Federal Tax Service website. Especially in terms of automating the preparation of reports and integration with the accounting systems used.

Sending programs and services electronic documents to the tax office from e-document flow operators are usually quite easy to learn, and the software is easier to configure (if compared with the rather labor-intensive procedure for integrating digital signatures with the service from the Federal Tax Service). The interfaces of this software, according to many users, are more convenient and friendlier (but in this area, the Federal Tax Service is certainly making progress and is trying to keep up with private developers).

If difficulties arise in setting up the software from the EDF operator, the user, as a rule, can request consultation (and other necessary actions) from the developers. It happens that such services are provided around the clock and even on weekends and holidays. The Federal Tax Service’s work schedule is not so flexible, and responses to requests from “clients” on technical issues in many cases may not be very prompt.

How to submit an EDI report through a bank: what functions are available to the client

A company can submit documents to the tax office electronically using the interfaces of the “Bank-Client” system linked to the current account of a business entity (provided that this system has the necessary functionality). In this case, the functionality can be, depending on the conditions of a particular bank, either the most modest (calculated, for example, for sending 1-5 different reports per year to individual entrepreneurs without employees), or the best competitive offers from the largest EDI operators.

The cost of access to EDF software from the bank will also be proportional to the functionality. Many banks allow reporting in the “1-5 documents” mode for free - and clients are quite satisfied with such a resource. At the same time, as a bonus, the same functionality for automating the filling out and checking the correctness of filling out reports can be provided.

Automation in this case is the bank’s exclusive advantage, since it will a priori “know” the necessary numbers to fill out reports - if we're talking about about revenues and expenses. The bank has the ability to quickly transfer figures “from account to report.” The client will have no reason to upload this data to various intermediate media.

As in the case of the services of an EDF operator, the bank will certainly try to provide effective technical support to the account owner who decides to use EDF services and promptly resolve issues with registration and renewal of the EDS. Many banks and EDI operators are building partnerships for various directions, and the client has the opportunity to combine services from both sides of such a partnership.

Should intermediaries be involved in the transmission of EDI reports?

On the market you can find organizations that provide intermediary reporting services within the framework of EDI for wide range tasks, ranging from preparing documents to sending them to the Federal Tax Service via the Internet. In essence, we are talking about partial transfer of the functions of accounting and other divisions of an economic entity that would prepare reports to the staff.

But in this case, the intermediary also takes care of technical issues. Interaction with the Federal Tax Service, e-document flow operators, and banks on such issues can take up time, and often - money spent on connecting obviously unnecessary services (and spent as a result of costs arising due to failure to connect, in turn, the necessary services on time).

An alternative to turning to intermediaries may be to establish a specialist position (or a number of such positions) on the company’s staff, who would do everything the same as a third-party partner, but without the risk of leaving the company with critical information (which should be included in the report, but You never know where she will end up on the way there under the supervision of intermediaries). But this is usually much more expensive than outsourcing the function. The cost of intermediaries’ services, as a rule, is several times lower than even the minimum salary of one specialist in a responsible position that involves performing work to ensure the submission of reports through EDI.

But if a decision is made to leave the competencies for providing electronic document management on staff, it will be necessary to solve the problem of delegating the necessary powers to selected specialists.

“Standard” reporting on EDI: nuances

It makes sense to divide the powers of employees responsible for organizing electronic document management at the enterprise into several levels (Order of Rosstandart dated November 6, 2015 No. 1301):

1. Organization of operation of software used within the framework of e-document flow.

A department representative may be responsible here information support, who is well versed in the technical issues of electronic document management in the enterprise.

1. Authorized users of the EDI infrastructure who will directly send reports using personal electronic signatures.

Here, the main competencies can be transferred to the head of the company, the chief accountant, his deputies - these are people who, in turn, are responsible for the composition of the information provided to the Federal Tax Service (and the manager will be asked first of all if there are errors or unreliable information in the reports). Before sending documents to the tax office electronically, authorized users carefully check them, and then visa and sign them for submission to the tax authorities.

1. The level of ordinary users of the EDI infrastructure, who may have access to software for generating reports, but will not have a personal digital signature for sending documents to the Federal Tax Service.

The task of such users is to complete the necessary preparatory work on the reporting in order to then send it for certification to authorized users (who, having checked the data and, if necessary, corrected them - or ordered them to be corrected, then send the reporting to the Federal Tax Service using their digital signature).

Ordinary users are, as a rule, accounting employees subordinate to the chief accountant who have the necessary primary data for preparing electronic reporting for the tax authorities.

Electronic reporting to the Federal Tax Service can be sent through a web form on the department’s website, software and hardware solutions from CAs, banks. Competencies in electronic document management can be located exclusively within the organization or can be transferred to the required extent out of staff.

Over the past few years, the state has been increasingly pushing organizations to switch to submitting tax reports electronically, which is carried out through specialized telecom operators (not free).

An association with toll roads can involuntarily be traced, where there must be a free alternative to a toll section. Since the main direction of my activity is the maximum reduction in IT costs for organizations, in this article I will try to consider the possibility of free electronic reporting.

I’ll immediately outline the area - the general situation will be considered without going into depth OS and other software, since this is the topic of other articles being prepared for publication.

Obligation to submit reports electronically

The obligation to provide reports electronically is established by each regulatory authority. It is also permissible to voluntarily switch to electronic document management (EDF). More detailed information You can find out by contacting the regulatory authority or on their official websites:

• Federal State Statistics Service (Rosstat, GKS or TOGS)
• Federal Service for Alcohol Market Regulation (FSRAR)

Useful resources and materials:

• Federal Tax Service: Submission of tax and accounting reports
• Accounting online: professional electronic publication

Required Software

To submit electronic reporting, at least three conditions must be met:

1. Availability of a program for filling out and preparing reports in electronic form;
2. Availability of a service or program for transmitting reports electronically;
3. Availability of a Qualified Electronic Signature (QES) and a cryptoprovider program.

It would also be nice to have a smart accountant and system administrator.

Brief overview of the market

The market for EDI products is represented mainly by four special operators: Tensor, Taxcom, PF SKB Kontur CJSC and Kaluga Astral CJSC. There are a number of smaller players, for example, Rus-Telecom LLC with its flagship called Feldjeger.

In addition to reporting products, there are programs for maintaining accounting with the ability to transmit reports to regulatory authorities: 1C (Kaluga Astral is used for transmission), Kontur.Elba and Kontur.Accounting, My Business, Button, BukhSoft-Online, ImBoss, Sky.

All solutions represent A complex approach, offering filling out reports, downloading ready-made files from other accounting systems and transferring them, as well as a number of related services ( normative base, EDI with counterparties, etc.). Naturally, all solutions are paid and their cost can vary significantly depending on the type of organization and taxation regime.

The website of the Federal Tax Service of the Russian Federation contains a list of Organizations - operators of Electronic Document Management.

Do not forget that each regulatory authority provides the opportunity to fill out and submit electronic reports using its own programs and resources. More on this later.

Filling out and reporting

Typically, reporting is downloaded from accounting programs (1C, Parus, SAP, etc.). This often comes with a number of challenges, as electronic reporting formats are constantly changing and not all programs can keep up with these updates. Sometimes users themselves do not bother to install the next update in time, or downloading is impossible for other technical reasons (lack of the required format, invalid XML output, etc.).

In this case, you can use free software for preparing electronic reporting, which is offered by the regulatory authorities themselves:

• Federal Tax Service: Taxpayer Legal Entity (see also other software);
• Rosstat: Software for filling out statistical reporting forms off-line;
• FSS: Program "Preparation of calculations for the Social Insurance Fund" (4FSS can also be filled out on the portal. In some regions, sending Certificates of Incapacity for Work is available);

Also on the websites of regulatory authorities there are additional software and services that may be useful despite the method of electronic reporting.

Many products of special communications operators (for which a lot of money is paid) directly access the resources of regulatory authorities:

• Extracts from the State Register of Legal Entities/Unified State Register of Individual Entrepreneurs (including legally significant ones);
• Program for checking reports to the Pension Fund for payers - CheckPFR;
• and etc.

Contrary to popular belief (that government software is extremely imperfect), all of the above programs are of quite acceptable quality and perform their functions. Many of them are built on the principle of separately loading xml templates for the required forms. This requires some control on the part of the user, since the templates are often updated (especially by Rosstat).

Advice! It makes sense to create an intermediate repository of the necessary xml templates in order to then update them centrally. I'm currently sending out templates and keeping accountants informed of updates using a few simple Python scripts.

Reporting

Supervisory authorities provide a free opportunity to transmit reports through their own services:

The requirements for working with resources are standard. You must have a Qualified Electronic Signature (QES), a cryptoprovider program, and you may need a plugin for the cryptoprovider to work with the browser.

The disadvantage of this method is the need for separate registration on each resource, which is not very convenient for large volumes of data. Unlike paid solutions, which offer a single, seamless interface.

Qualified electronic signatures (QES)

Before sending, prepared report files must be signed electronically. This is the only bottleneck that cannot be reduced in price, since no one makes signatures for legal entities for free (in fact, you can get them for free as part of a promotion, more on that later).

Official resources provide lists of accredited certification centers where you can issue an electronic signature. The requirements for them are also given there. If you already have some kind of electronic signature, then it is quite possible that it will be suitable for signing reports.

You also need to have a cryptoprovider program. On the official resources of regulatory authorities, CryptoPro is mainly used. The program has a trial license for three months. To save money, you can install version CryptoPro 3.9, and then install CryptoPro 4.0 (), winning 6 months free work. Then, to avoid problems and headaches, it is easier to purchase a license.

A number of special operators offer cloud CEP (CloudCEP) for their services, which are stored on the server of a specialized telecom operator. To work with CloudCEP, you do not need to have a crypto provider. But it is impossible to work with CloudCEP on third-party resources.

Upd: Kaluga-Astral allows you to use the free crypto provider VipNet CSP.

Other ways to save

There is another very simple way to save - all kinds of promotions from special communication operators. At the moment (05/10/2016) the following promotions are valid:

CEPs are issued as part of the promotion. Test - I don't want to!

Results

When using programs and resources of regulatory authorities, you will have to spend money on purchasing EPCs. The average cost at the moment (05/10/2016) is approximately 1,500 rubles. Separately, I would like to note that CEP and cryptoprovider programs are used not only for reporting, but also for Internet banking and various resources (government services, etc.). Therefore, the costs for them cannot be attributed exclusively to electronic reporting.

This approach is not suitable for everyone. It is not suitable for large companies with a large amount of data (and completely different budgets); it is more advisable for them to use a paid solution. But small organizations and individual entrepreneurs can easily use free analogues.

The test drive option is suitable for everyone, as they provide access to the full functionality of the programs, but only temporarily. Of course, if you are not going to register new company Every year.

Many special operators offer minimum tariff plans starting from 500 rubles (excluding promotions). Cheapness is achieved due to the fact that many operators are also certification centers that issue CEPs. At the same time, such tariffs have many restrictions and nuances, so before purchasing you need to very carefully clarify all the pitfalls of cheap solutions. For example, they may only include the ability to submit reports, without the ability to complete them.

Through some septic operators you can pass zero reporting absolutely free. With this approach, you will not have to spend money on CEP. This may be better than using official channels.

You can view the tariffs using the following links:

Attention! When choosing tariff plan Be sure to indicate your region, as different regions have different prices.

Solutions for maintaining financial statements with the possibility of submitting them deserve special attention. The total cost of ownership of such solutions may be cheaper:

Isn't it easier to buy a comprehensive solution?

Many people mistakenly believe that it is enough to pay money and the special operator will do everything himself. It's a delusion. The functions of the special operator are defined quite clearly, and the contracts are drawn up correctly. By and large, the only responsibility of the operator is to take the report and deliver it to the receiving complex of the regulatory authority. For everything else he bears no responsibility.

From my own experience, I will say that with purchased complex solutions there are no fewer problems (and sometimes more) than with the described approach. In many ways, the problems are related not so much to the operators, but to the reception complexes of government agencies and not very competent inspectors.

There are cases when special operators simply do not have time to implement new versions of forms or technical problems occur and they have to contact free programs, and transmit reporting through official channels.

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