Submission of tax and accounting reports to the Federal Tax Service is a set of measures that all companies and individual entrepreneurs must carry out to report to the state. In essence, it is mandatory regardless of the chosen taxation system and activity. If there is no movement of funds on settlement accounts, the company must submit “zero” reporting.
It is important to note that most businesses must submit reports in electronic form. This procedure for submitting reports to the tax inspectorate is possible through the website of the Federal Tax Service and with the help of companies providing electronic document management services.
In this article, we will take a detailed look at the procedure for submitting tax reports through the FTS website.
One-time submission of electronic reports to the tax service
A one-time submission of reports involves a one-time filing of a tax return in electronic form. The use of the world wide web to maintain relations with public authorities has long been an integral part of the activities of the accountant and the company as a whole. The Tax Code prescribes in detail the terms, procedure and obligation to submit one-time electronic reports to the Federal Tax Service.
It is possible to send tax reports via the Internet only if there is an electronic signature. From January 1, 2022, legal entities and sole proprietors can receive it from the Federal Tax Service on a free basis.
Who should carry out electronic submission of reports to the tax service?
According to Article 80 of the Tax Code of the Russian Federation, the mandatory presence of an electronic digital signature and, as a result, submission of reports through the tax website is mandatory for companies whose average number of employees is over 100 people. The same applies for newly created companies. In addition, it is necessary to submit electronic reports to other organizations for whom this applies to a specific tax. For example, when submitting VAT tax reports, regardless of the payer’s organizational and legal form and the number of employees.
It is important to take into account that mandatory reporting in electronic form must be submitted regardless of the applicable taxation system – general, simplified, patent or ECN.
Individual entrepreneurs who pay personal income tax also have the right to submit reports through the website of the tax inspectorate. As for the sole proprietor who employed more than 25 people, the submission of tax reports through the website of the Federal Tax Service becomes an obligation. In this case, the declaration of 2-personal income tax is submitted once a year, and the declaration of 6-personal income tax every quarter.
Below is a list of taxpayers who are required to submit electronic tax accounting reports to the Federal Tax Service:
- payers of value added tax.
- A business with more than a hundred employees.
- The largest taxpayers. In this case, the size of the staff does not matter.
It is important to take into account that the Federal Tax Service updates the list of the largest taxpayers every year, which is reflected in the order of the Ministry of Internal Affairs of Russia dated 16.04.2004 No. SAE-3-30/290@.
As for electronic reporting on insurance premiums, taxpayers with a staff of more than 25 people are required to submit it.
The procedure for submitting reports through the IFNS website
The electronic resource of the Federal Tax Service is a service through which a business can send reports to the inspection authorities. It is not difficult to transfer declarations electronically, but it is important to take into account certain nuances.
First of all, the taxpayer will not be able to submit reports without an electronic signature (EDS). It can be obtained only in centers accredited by the Federal Tax Service. In this regard, for the greater convenience of taxpayers, it makes sense to contact the operators of electronic document management, since their service already includes EDS.
Secondly, when submitting reports through the tax website, all data is entered manually, which takes a lot of time. At the same time, the services of electronic document management (EDI) operators make it possible to upload data automatically, which undoubtedly speeds up the process of submitting reports to the IFNS.
Tax and accounting reporting service
Electronic declarations are sent to the Federal Tax Service through EDI operators. Each taxpayer is provided with a personal account, which requires a computer, EDS and Internet access to use. The convenience of using EDO is that there is no need to install specialized software. It is enough to get a login and password in the INFS.
The advantages of EDO services are as follows:
- The services have an accountant’s calendar in their interface, which is personalized for a specific user. The calendar will inform you about the upcoming reporting dates.
- Help the taxpayer to fill out report forms in accordance with the requirements of the legislation by means of text prompts. Moreover, after completion of the work, the program will automatically check the document and identify errors in filling, if any.
- Enables reconciliation with the budget of the Russian Federation online, both with the Federal Tax Service and the Pension Fund of the Russian Federation.
- Facilitated interaction with counterparties, through accelerated exchange of documents: invoices, UPD, acts of work performed, etc.
- Reconciliation of VAT with the budget of the Russian Federation is an additional reason why it makes sense to use EDI. The taxpayer will have the opportunity to compare the journal of invoices and invoices with the budget, as well as data from the book of purchases and sales.
- Monitor the risk of on-site inspection according to 10 or more criteria.
- Optimization of the work of personnel departments. For example, this concerns the possibility of obtaining a sick leave or workbooks in electronic form.
State and municipal authorities are actively converting their document flow into electronic form and, as a result, reporting sent to the inspection bodies. And this is despite the fact that many still have the right to draw up documents on paper.
Submission of electronic accounting statements is more preferable for taxpayers than a personal reception at the Federal Tax Service or sending documents by mail. When submitting reports electronically, the exact date of sending the document, its completeness and the deadline for receipt by tax inspectors are recorded.
Thus, by submitting reports electronically, all parties benefit. So, the business gets the opportunity:
- Optimize organizational costs (for paper, printer ink).
- Save time on visits to the tax office.
- Get a transparent system of fixing facts in case of disputes with the tax authorities (date and time of sending the declaration, the day of receipt of reports by the tax authorities, etc.).
Employees of the Federal Tax Service, in turn, process documents electronically more quickly. The fact of descriptions and errors in the work of tax officials with corporate reporting is excluded.
Question and answer
Before registering in the personal account of the Federal Tax Service, it is important to make sure that the computer of the person responsible for submitting reports meets a number of requirements:
• Operating system Microsoft Windows XP or higher, or Mac OS X 10.9 or higher.
• Cryptoprovider with support for encryption algorithms GOST 34.10-2001 and GOST 28147-89.
• Software component for working with an electronic signature using a web browser – Crypto PRO EDS browser plug—in version 2.0. It can be downloaded directly on the registration page.
To register, you need to go to the service page, specify your email address and password, and then activate your account using the link from the email that will be sent to your email. Next, you need to download the public key of the electronic signature certificate. Then the registration stage begins. After the successful completion of the procedure, a notification will be sent to the mail.