Is the financial report complete or simplified? Those. I need to submit a balance sheet financial report - are these forms complete or simplified? Is there no need to submit explanations for the balance sheet?

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

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

3. Yes, explanations for financial statements You don't have to give it up. However, if desired, you can provide the necessary explanations to the financial statements for significant indicators by compiling them in any form in text and (or) tabular form. In this case, you can focus on the design example given in Appendix No. 3 to Order No. 66n. It is also acceptable to prepare forms such as statement of changes in equity and statement of movements. Money. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

What documents need to be submitted as part of the financial statements?

Non-profit organizations

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

Non-profit organizations must prepare an income statement 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 income received by the non-profit organization is significant;
• disclosure of data on profits from business 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 position of a non-profit organization and the financial results of its activities.

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

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

However, non-profit organizations recognized as foreign agents are not entitled to use simplified accounting methods and submit reports using simplified forms. The same applies to law offices and notary chambers. Full list those organizations that do not have the right to simplify accounting and reporting are given in Part 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ.*

Composition of reporting Not commercial organizations is given in the table.

2. From the reference book Composition of financial statements of non-profit organizations

Form	Who rents	Document that approves the form	Frequency of delivery	Deadline
Balance sheet			Annually
Balance sheet (simplified form)		Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	No later than three months after the end of the reporting year
Income statement	All non-profit organizations subject to certain conditions	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	No later than three months after the end of the reporting year
Report on the intended use of funds	All non-profit organizations of your choice	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	No later than three months after the end of the reporting year
Report on the intended use of funds	All non-profit organizations (with some exceptions)	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	No later than three months after the end of the reporting year
Explanations to the Balance Sheet and the Statement of Financial Results (in text and (or) tabular forms)	All non-profit organizations	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n	Annually	No later than three months after the end of the reporting year*

3. From the reference book Reporting of non-profit organizations (NPOs) to the Ministry of Justice of Russia

What to take	Who rents	Reporting period and due date	Base
Statement of compliance with the requirements of Article 32 of the Law of January 12, 1996 No. 7-FZ and information on the continuation of activities (free form)	NPOs (except for budgetary and government institutions) that have: – there are no participants (members) – foreign citizens and (or) organizations, stateless persons; – during the year there was no receipt of money or property from foreign sources; – during the year, the receipt of money and property amounted to no more than 3 million rubles.	The deadline is not defined by law.	Clauses 4.1 and 4.2 art. 1, Law of January 12, 1996 No. 7-FZ*

4. From an article in the magazine “Simplified” No. 1, January 2015 Examples of a balance sheet and report on targeted financing in NPOs

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

There are nuances

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

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

Let's start with the balance sheet. Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as Order No. 66n) contains as many as three forms of this document. The first form is general. It is given in Appendix No. 1 to Order No. 66n. Any NGO can use it. The other two forms are simplified. Therefore, it makes sense to understand in what cases NPOs have the right to use them.

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

Memo

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

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

- organizations whose financial statements are subject to mandatory audit;

- housing and housing construction cooperatives;

Credit consumer cooperatives (including agricultural credit consumer cooperatives);

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

- bar associations;

- notary chambers;

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

And now let's talk about the form of a report on the intended use of funds. As a general rule, non-profit organizations report in the form given in Appendix No. 2 to Order No. 66n. But for socially oriented NPOs, an exception was again made. Their form is contained in Appendix No. 6). These are NPOs created in the forms provided for by Law No. 7-FZ, with the exception of state corporations, state-owned companies and political parties. Consumer cooperatives, homeowners' associations, horticultural, gardening and dacha non-profit associations of citizens absolutely cannot be recognized as socially oriented. Since Law No. 7-FZ does not apply to these NPOs (clause 3 of Article 1 of Law No. 7-FZ). In addition, for an organization to be considered socially oriented, it must carry out activities aimed at solving social problems, developing civil society in Russia, as well as the types of activities specified in Article 31.1 of Law No. 7-FZ.*

Rule No. 2 It is recommended to prepare a report on the financial results of non-profit organizations if the income from the business is significant

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

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

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

Note that both forms are called the “Profit and Loss Statement.” The name is old. Starting with the reporting for 2012, this report should be called a statement of financial results (information No. PZ 10/2012). Therefore, if necessary, make changes to the form title yourself.

Plus, some NPOs rent out Income statement . This should be done when:

• The NGO received significant income from business activities;

• impossible to estimate financial position NPO without income indicator.

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

Balance sheet

NPOs fill out their balance sheets in a special way. Some sections need to be renamed. For example, Section III should be called not “Capital and Reserves”, but “Targeted Financing”. After all, a non-profit organization does not have the goal of making a profit. Instead of capital and reserves, NGOs reflect the balance of earmarked revenues. Balance lines that NPOs must replace in section III, are named in the table below.

Code of the balance line whose name of the non-profit organization needs to be replaced	Line names for commercial organizations	NPO line names
	Section III of the Balance Sheet “Capital and Reserves”	Section III of the Balance Sheet “Targeted Financing”
1310	Authorized capital	Unit trust
1320	Own shares purchased from shareholders	Target capital
1350	Additional capital (without revaluation)	Targeted funds
1360	Reserve capital	Fund of real estate and especially valuable movable property
1370	Retained earnings (uncovered loss)	Reserve and other target funds

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

Cash flow statement

The cash flow statement of NPOs 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

There are special features for funds. They are required to annually publish reports on the use of their property (clause 2 of article 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NPOs are required to submit information about average number employees. This needs to be done even if there are no employees. In addition, all NPOs are required to submit certificates form 2-NDFL for each employee and calculation according to form 6-NDFL.

For more information on this topic, see:

• What rights and responsibilities do taxpayers have? ;

As for the rest, the composition of tax reporting in NPOs depends on the tax regime.

Tax reporting: OSNO

NPOs submit tax reports under the general regime, which is mandatory .

Income tax

All NGOs are required to file an income tax return. 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 NPOs that do not have a profit, there are special features. They submit a declaration only once a year in a simplified format:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

• Report on the intended use of property (including funds), 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

Non-profit organizations under the general regime are required to submit a VAT return quarterly to general procedure. If there is no object subject to VAT, 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 dated July 10, 2007 No. 62n, only if it does not simultaneously have:

• object of VAT taxation;

• transactions on current accounts.

Property tax

Non-profit organizations under the general regime submit a property tax return quarterly, in general procedure. The exception is organizations that do not have fixed assets.

Since NPOs do not charge depreciation, on 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 off-balance sheet account 010 (clause 1 of Article 375 of the Tax Code of the Russian Federation).

As for other tax returns, the obligation to submit them depends on whether the NPO has an object subject to the corresponding tax.

Tax reporting: simplified tax system

Simplified NPOs submit mandatory reporting . In addition, simplified NPOs annually submit to the tax office a declaration on the single tax 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 income 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 information on this topic, see:

• How to draw up and submit a single tax return under simplification ;

• How to keep a book of income and expenses when simplified .

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

• NGOs that have 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 submit a declaration according to it in a general manner;

• non-profit organizations - tax agents for VAT, which, for example, rent state or municipal property (clause 3 of article 161 of the Tax Code of the Russian Federation), are obliged

Are the financial statements of non-profit organizations in 2018-2019 presented in full or simplified form? What reporting forms must a non-profit organization submit? 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 for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 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-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of 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 operation. Non-profit organizations are founded for the state to implement its functions in 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. Eg, educational institutions may provide additional paid services. But such activities should not contradict main goal functioning of the organization. It must also be stated in 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. Legislation may establish certain restrictions on its conduct by certain types of non-profit organizations.

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

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit 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 purpose of uniting individuals and legal entities to meet the needs of their participants and solve common problems. For example, housing cooperatives, citizen credit societies, gardening and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by contributing shares.
2. Funds.
   They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals that are beneficial to 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 intangible (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, or a foundation. The founders can be either individuals, legal entities, and their combinations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation is the constituent agreement, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
5. Institutions.
   These include organizations created by the founder(s) to carry out educational, social, cultural and management functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What kind of financial statements do non-profit organizations submit?

When preparing financial statements of non-profit organizations in 2018-2019, you must be guided by:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;
• Regulations on 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;
• PBU 4/99;
• accounting chart of accounts and instructions for its use;
• Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities 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 using the simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

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

• financial results report (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” .

Electronic format submission of simplified reporting sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

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

Non-profit organizations may not submit a cash flow statement (OKUD 0710004) unless they are required to do so 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 to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily free funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations that do not conduct business activities and do not have sales turnover can represent accounts. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail 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, 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 04/05/2010 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 sites, burial sites, etc.).

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

Results

The procedure for submitting financial statements of non-profit organizations in 2018-2019 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.

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

B. VAT if there are movements on the account

You need to submit your VAT return in an updated form. Taxpayers, including those who are tax agents, as well as persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, are required to submit a corresponding tax return to the tax authorities at the place of their registration on time no later than the 20th day of the month following the expired tax period.

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

D. 2-NDFL and 6-NDFL, if no payments were made to employees for the entire year

Even if an NPO does not carry out activities, it still retains a governing body, for example, a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from the inspection authorities. In this situation, we recommend concluding.

If persons working in an NPO do not receive wages or remuneration under civil contracts, then 2-NDFL and 6-NDFL reports 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 an organization is afraid that its account may be blocked due to failure to submit zero reports, then it can be sent to the Federal Tax Service with a notification that it is not an NPO tax agent, which means it should not provide a 6-NDFL calculation.

D. Declaration of 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. Tax return on property tax, land and transport tax must be submitted only by taxpayers (Article 386 of the Tax Code of the Russian Federation, paragraph 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 an NPO did not carry out work, this does not relieve it from the need to submit information. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer submits it to the tax authority no later than January 20 current year information on the average number of employees for the previous calendar year in the form approved by order of the Federal Tax Service dated March 29, 2007 N MM-3-25/174@.

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 Tax Code of the Russian Federation. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them (clause 2 of 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 no later than three months after the end of the reporting year. Non-profit organizations that had no income or expenses during the reporting period can 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 form RSV-1 at the end of the reporting and settlement period (clause 1, part 9, article 15 of Law No. 212-FZ of July 24, 2009), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the policyholder does not make payments to individuals. In other words, the reporting obligation is bound by the policyholder's status. An insurer is considered to be 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 reporting.

We sent inquiries to the Pension Fund and the Ministry of Labor regarding the case of the NGO “Mothers of the Kumya Region”, where the only permanent employee did not receive any wages, essentially doing volunteer work. The pension fund filed claims against the organization.

In response to our requests, as a general rule, it is necessary to conclude an employment contract with the chairman of the NPO. However, he did not rule out the possibility of selflessly performing work, providing services, or providing 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 enshrined in a civil contract.” Thus, the Ministry of Labor did not exclude the possibility of concluding employment contract, but an agreement for the gratuitous performance of services with the chairman. At the same time, the Ministry of Labor mentioned this possibility in passing, which indicates that the issue has not been thoroughly worked out at the ministry level. 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 when concluding a civil contract with the chairman on the free performance of their 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 policyholders of compulsory pension insurance to submit reports in the SZV-M form depends on the fact of the presence or absence of labor or civil relations between public associations and their participants, based on labor or civil contracts for payments under which insurance contributions for compulsory pension insurance are calculated and paid to the Pension Fund. In the absence of such 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” there is no need to submit reports. But he does not write that reports do not need to be submitted at all. Therefore, in this case it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the Social Insurance Fund is the same as with reporting to the Pension Fund of the Russian Federation. If there is a manager who works for the benefit of the organization for free, then we recommend concluding an appropriate civil contract. If you are guaranteed not to have any claims from the Social Insurance Fund, then it is better to submit a zero report. Please note that as of January 1, 2017, a new form for passing 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not relieve the obligation to confirm the main type. To do this, before April 15, you must submit to the FSS:

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• copy 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 appendices to them (clause 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ).

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

5. Ministry of Justice of the Russian Federation

Defined by law different composition reporting for

• public associations
• all other NPOs
• NPOs included in the register of non-profit organizations performing the functions of a “foreign agent”.

A. Public associations

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

B. Other NPOs (except “foreign agents”)

There are two options here. The first is intended for non-profit organizations that have at least one of the following criteria:

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

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

The second option is intended for non-profit organizations that do not have any of the above criteria. In this case, the NPO places on the website of the Ministry of Justice a statement/notice about the continuation of activities, as well as statement that the NPO does not have any of the above criteria. Deadline: April 15 of the year following the reporting year.

The charitable organization additionally submits to the Russian Ministry of Justice a report on its activities containing information about:

• financial and economic activities, confirming compliance with the requirements of the law regarding the use of property and expenditure of funds of a charitable organization;
• the personal composition of the highest governing body of a charitable organization;
• the composition and content of the charity programs of the charitable organization (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 carried out 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.

B. NPOs are “foreign agents”

Submit the following reports on time:

• a report on its activities, on the personnel 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 purposes of spending funds and using other property, including those received from foreign sources, and on the actual expenditure and use of funds 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 No. LCh-08-26/9856 “On sending clarifications on the provision of monthly reports”

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

A non-profit organization (NPO), as the name suggests, is not commercial, that is, created to generate profits and distribute them among participants. When forming NPOs, political, social, religious, educational, scientific and charitable goals are pursued. Non-profit organizations operate within the framework of activities that embody the well-known expression: “not by bread alone...”.

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

Time "H"

In 2019, there were no changes in the timing of submission of reporting documents by non-profit organizations to the Russian Ministry of Justice. This date is April 15th. NPOs must report on their activities on the basis of the Federal Law “On Non-Commercial Activities” No. 7 of January 1996.

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

The regulatory authorities are provided with information about the receipts and expenditures of funds and other property during the past period, about the management of the organization and the general activities of the NPO.

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

Where to submit reports

Compiled reporting today can be submitted in two versions:

1. By post. Reporting is sent as usual by post, addressed to the territorial bodies of the Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is mandatory to include a list of documents.
2. Posting data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be achieved through the official websites of regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. The posting of reports on official Internet resources is provided for by a special order of the Ministry of Justice, regulating the possibility of posting messages of NPOs about the continuation of their activities and reports on activities for the past period on the Internet.
3. There is a third option - sending reporting documents and messages about the continuation of activities electronically via Email. This method is only possible if there is a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

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

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical authority.

1. Data to state extra-budgetary funds. Information is provided on the calculation and payment of contributions to the Health Insurance Fund and the Pension Fund, as well as information on personalized accounting.
2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and data are provided. Thus, organizations that are not engaged in commercial activities annually, before March 31, must submit to the body in charge of accounting for such organizations an application to continue activities in the coming year. The information includes data about the current location of the governing body, information about the leaders of the organization.