Electronic reporting: an overview of programs for self-compilation. Choosing a system for sending electronic reporting

The policyholder provides information on 25 or more insured persons working for him (including persons who have entered into civil law contracts, for remuneration for which, in accordance with the law Russian Federation insurance premiums are charged) for the previous reporting period in the form of an electronic document signed by an enhanced qualified electronic signature(EP) in the manner established by the Pension Fund of the Russian Federation.

Important! ATTENTION! From January 1, 2017, for non-compliance by the insured with the procedure for submitting information in the form of electronic documents in the cases provided for federal law dated April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, financial sanctions in the amount of 1000 rubles are applied to such an insured.

If desired, any insured, regardless of the number of employees, can submit reports to the FIU in in electronic format with EP. Reporting can be submitted electronically with ES in person or via telecommunication channels (TCS).

The PFR recommends that all policyholders switch to electronic interaction with the Pension Fund of the Russian Federation! Electronic reporting saves not only paper, but also time. Less labor, fewer mistakes, more convenience. More than 80% of policyholders have already switched to electronic interaction with the FIU.

If the reporting is submitted in electronic form with an ES, then there is no obligation to submit reports on paper.

When submitting reports on TCS, it is necessary:

• generate reporting files for sending to the territorial body of the PFR according to the established format;
• check the correctness of the preparation of reports by the PFR verification programs, which can be downloaded for free in the "" section. If checking programs identify errors in reporting, correct them;
• check the files with an antivirus program and sign each ES report file official who has the right to sign reporting documents;
• send in encrypted form to the territorial body of the FIU. At the same time, the file with reporting on insurance premiums and files with personal information individually certified by an enhanced qualified electronic signature, archived, encrypted and submitted to the territorial office of the Pension Fund of the Russian Federation in one transport parcel.

Confirmation of submission of reporting on TMS

After sending the reporting on the TCS, the insured will receive a receipt from the territorial body of the PFR on the delivery of information. If a receipt was received about the detection of errors in the reporting, then the reasons for the incorrectness of the report are indicated. The employer must eliminate these reasons and re-submit reports to the FIU. After the submission of reports, a receipt arrives confirming the receipt of the document by the FIU, which is recommended to be kept.

Based on the results of the verification of reporting by the PFR verification programs, the insured will receive an encrypted report on reporting control signed by the ES of the territorial body of the PFR.

After that, it is necessary to send a control protocol signed by your ES to the territorial body of the PFR, which is a confirmation of receipt of the protocol. If a reporting verification protocol has arrived, which contains error messages, it is necessary to eliminate them and re-submit the reporting to the territorial body of the PFR within the time limits stipulated by regulatory legal acts.

To help policyholders in the section " Electronic Services» free verification programs and programs for preparing reports on insurance premiums and personalized accounting in electronic form.

Important! In order for policyholders to exercise their right to exchange electronic documents in system electronic document management The Pension Fund of Russia uses an enhanced qualified electronic signature (hereinafter referred to as the UKES) issued by an accredited certification center through telecommunication channels. The list of accredited certification centers is available at

NCA will implement complete solution at a price of 125 rubles / month.- automate the workflow with the IFTS, state and off-budget funds with profit!

Important: Since 2015, reporting to the Tax electronic format required. Its untimely submission or absence entails fines, prohibitions on financial transactions ...

A tariff that gives you everything you need

• Submission of reports to the Federal Tax Service
• Subscriber registration in the System
• Software for generating, verifying and submitting reports to the Federal Tax Service
• Setting up a taxpayer workplace

For only 1,500 - 5,500 rubles per year, electronic reporting via the Internet will become convenient and reliable:

Where to begin? Or without which accreditation for TP is impossible:

THREE components of the electronic process:

Multifunctional program for submission of reports to the Tax Office (and Funds). The hardware and software is responsible for the design, verification and sending of reports. You can choose to implement a remote - "thin client" or install software on your PC. The latter option has an advantage - the Internet is not needed to generate documents.

Operator acting as an intermediary between the declarant and the Federal Tax Service (pension/insurance fund). After signing, the reporting package "leaves" to the operator, who sends you a notification of receipt. For inspection, the date indicated in this notice is proof of timely delivery.

THIRD and obligatory element reporting over the Internet is an electronic signature. Without it, the documentation will not have legal weight!

To connect reporting via the Internet, prepare:

• Passport, SNILS IP or head of LLC
• A document confirming the status of a legal entity. person/entrepreneur

Electronic reporting to the Tax Office is not only an obligation. Acceleration and automation of routine operations - that's what it gives! Get armed...

To purchase the appropriate tariff plans go to .

Currently, there is an extensive market for software products designed for electronic reporting. When choosing software product we all face the difficulty of choosing, analyzing the value for money. We studied the needs of accountants and managers in choosing a software provider and compiled a simple circuit actions.

Reporting schemes

The legislation provides for the possibility of reporting in three ways:

• personally or through a representative;
• by mail valuable letter with a description of the attachment;
• in electronic form via the Internet.

The first two methods do not raise questions, but for some economic entities such methods have become impossible. For example, in accordance with paragraph 3 Art. 80 and item 5 Art. 174 Tax Code of the Russian Federation, all VAT payers, including tax agents, are required to submit VAT tax returns only in electronic form via telecommunication channels. Similar restrictions apply to personal income tax declarations, calculation of insurance premiums and others.

Before choosing a software product, you need to understand the technological side. There are three reporting schemes:

• straight;
• representative;
• portals.

Schema name	The essence of the scheme	pros	Minuses
Straight	The client concludes an agreement with an electronic document management operator or an intermediary. As a result, the subscriber is provided with a program for sending reports, and an electronic digital signature is issued for the manager or other authorized person.	Guaranteed full control of the reporting process. It is possible to receive messages and requests from the Federal Tax Service. When connecting several organizations, you can save.	Annual payments. Sending reports requires a user who understands the process, knows the requirements, and keeps track of deadlines.
Executive	Reporting is sent through an organization that has a software package that allows you to send reports to other organizations or individual entrepreneurs.	Low price of a single shipment (from 100 rubles). The easiest option: you came to a representative - and everything was handed over for you.	Complete dependence on the integrity of the representative. Absence feedback reporting (unless otherwise specified in the contract). Passed the report? Didn't pass? Accepted or not? There is no possibility to receive requests and requests from the Federal Tax Service and respond to them. The representative scheme attracts special attention of the tax authorities. There are expectations that it will be canceled soon.
State portals	The organization buys a "key" to an electronic digital signature(EDS) from any accredited certification center and submits reports through the state. portals (https://www.nalog.ru/, http://fss.ru/ etc.).	The minimum cost is only for the EDS.	Separate registration on each portal. Different logic of work on different sites. There is no help or support at all.

In the following, only the direct scheme will be considered. The "representative" and "portals" schemes do not need analysis and comments. When choosing to send reports using the “portals” scheme, you should read the section “Registration of an electronic digital signature certificate”.

Electronic reporting market players

There are 127 electronic document management operators registered in Russia. Their list is posted on the website of the Federal Tax Service of the Russian Federation.

Leaders in this market are constantly changing. The largest (by number of subscribers) are:

• Tensor (product - Sbis);
• Kaluga Astral (a product - and many so-called integration projects, where Kaluga Astral appears only as a special communications operator: 1C-Reporting, and others);
• SKB Kontur (products: Kontur-Extern, Elba and Accounting.Kontur);
• Taxcom (products: Dockliner and 1C-Sprinter).

Criteria for selecting a product for reporting

"Free" or "not free"

Before proceeding to the choice of program, you need to clarify your preferences. Technologically, there are two types of programs:

• offline - system on a computer (copy on an external hard drive or flash drive);
• online - cloud technologies, work from any computer on the Internet.

The first group includes such software products as VLIS++, 1C-Reporting, Astral Report and others.

With the second group, everything is very difficult. Users think that online is the ability to work from any computer with an Internet connection. For example, the Kontur-Extern program. All reporting is created and uploaded on the Kontura portal, but at the same time on workplace a means of cryptographic information protection (CIPF) must be installed. It should be borne in mind that if the CIPF is installed on a computer, it is impossible to work from any machine. If CIPF is not installed on the computer, it is online. Such software products include Accounting.Kontur and Kaluga integration solutions: Bukhsoft, My Business, Glavbukh and others.

What to look for when choosing a reporting program

Not always what is expensive will justify its price. It may turn out that for an additional fee options are provided that are not needed. It is necessary to prioritize correctly and understand what we want to get from the program: only sending reports or an additional service.

Operators provide a variety of additional services. Here are just a few of them:

1. Completing of the work professional accountant in automatic mode (the service itself makes calculations for taxes and contributions, the client sends reports to all regulatory authorities at the touch of a button).
2. EDS registration.
3. Service training.
4. Providing accounting advice.
5. Providing a regulatory framework.
6. Data storage.

So, you asked for the program only to send reports, and you were additionally provided with a complete package. For some, this will be the solution to all problems, while for others it will be unnecessary. additional service. That is why, when choosing a program or sending service, it is necessary to clarify what exactly is included in the price. And if you do not need these services, refuse them or look for another special communications operator.

The minimum requirements for the system (except for sending the Federal Tax Service, FIU, FSS and Rosstat) are letters, reconciliations, a system for preparing and verifying reports, the ability to download report files from other programs. Many users need exactly this functionality, simple and basic, not hung with additional "bows". It is also necessary to take into account how many subscribers you have: if you have many companies under your jurisdiction, you should definitely ask suppliers about the tariff for a group of companies. This is usually beneficial.

When choosing a software product, pay attention to the interface. A good interface is an intuitive interface, which means that you don’t need to learn how to work with the program.

General procedure for connecting to sending reports

The procedure for connecting to the program for sending reports is approximately the same. List of documents required for reporting:

• connection application;
• an agreement for the provision of operator services;
• exchange agreement in the EDI system;
• documents for registration of EDS (according to general rule they include certified copies of the TIN and PSRN of the company or individual entrepreneur, as well as the passport and SNILS of the head).

Reporting to government bodies via TCS is transmitted in encrypted form with a signature EDS certificate issued to an employee who has the right to sign. Usually this is the head of the organization.

Registration of an electronic digital signature certificate

EDS is used to confirm the authenticity of documents transmitted via telecommunication channels:

• certifies that the signed text comes from the signer;
• protects the signed document from distortion.

Electronic reporting providers provide services for registering an EDS certificate. Before registering an EDS certificate, determine the scope of the signature. It may be necessary to sign not only electronic statements. For example, certify documents with EDS required when using electronic document management or to participate in electronic auction. If you are interested in expanding the zone of application of the EDS, ask the special communications operator about the possibilities of using the EDS.

If you choose to send reports using the "portals" scheme described in the "Schemes for sending reports" section, register an EDS certificate with accredited providers. On average, the price of registering an EDS certificate is from 950 rubles.

"The economy must be economical - this is the requirement of the time"

With this thesis, Brezhnev L.I. explained why in the USSR there is such a commodity "abundance". Today, Brezhnev's statement is very relevant. The market for electronic reporting operators is crowded. Sellers of electronic reporting are forced to regularly organize promotions and provide discounts. Over the past couple of years, we have observed the following stocks in the market:

• software products for sending reports for a period of 3 to 6 months - free of charge;
• zero reporting - free of charge;
• price reduction for the first year of service;
• 50% discount when changing the software product (switching from a competitor).

Price Structure

Price lists for sending reports can be viewed on the websites of special communications operators. For example, you can look at the websites of the following companies:

• Accounting.Contour ;
• Circuit. extern ;
• My Business ;
• Sky.

The price comparison is conditional, we considered one organization per general mode, the minimum prices for the year of service are indicated.

For comparison, the minimum program features were selected: only sending reports to all government agencies. The price increases with the choice of additional services.

For comparative analysis not taken into account price offer Nebo company, because it has a price set for sending each report. The price is 170 rubles in Moscow and the region, in other regions— 100 rubles.

Conclusion: by pricing policy leaders are:

• offline - 1C-Reporting;
• online - Contour. External.

The price range is very large. As a rule, for high price hidden additional service.

Switching from one reporting program to another

When deciding to change a software product, choose the optimal time for the transition. It is better to do this in non-seasonal months, that is, in those in which there is no quarterly, semi-annual or annual reporting. The terms for connecting to sending reports can vary from 1 to 10 days, and this should definitely be taken into account. The final stage of connecting to sending reports through any special communications operator will be registration on the tax server. This technical aspect cannot be corrected, that is, it is impossible to rush the procedure. As a rule, registration on the tax server is quick, but sometimes failures occur in the state agency. That is why we categorically do not recommend issuing an EDS on the last day of the reporting period - the risk of being late in sending the required report will be quite real.

In the case of a program change in the middle of the year, it is better to provide for the possibility of transferring reports from one program to another.

It is faster and more convenient to submit reports to the Federal Tax Service Inspectorate in electronic form - using the VLIS++ Electronic Reporting program - than on paper.

Firstly, you do not need to print anything and go anywhere. Secondly, you can submit reports of all branches of the company centrally - through the central office. Thirdly, the program itself fills in some of the information for you. Finally, VLSI checks report data using the same algorithms as the Federal Tax Service.

Electronic reporting to the IFTS is required if you:

• value added tax (VAT) payer;
• an employer with more than 25 employees or an employer with average headcount workers for last year exceeded 100 people;
• a new or reorganized employer company with more than 100 employees;
• the largest taxpayer (for any number of staff).

For everyone else, electronic reporting to the IFTS is a convenient option. For example, with VLSI you do not need to track the deadlines for submitting reports: the program already has a built-in tax calendar, which automatically takes into account the taxation scheme you apply.

For those who work without being tied to an office, electronic reporting to the Federal Tax Service helps to maintain mobility. With the help of VLSI, you can submit tax returns and reports wherever there is an Internet connection.

Electronic submission of reports to the IFTS requires the use of an electronic signature (EDS). The latter has the same legal force as a signature on paper. It confirms that it is you who is transmitting the information. In addition, it is necessary to send reports to the IFTS in electronic form only via encrypted communication channels. To prevent an interceptor of confidential information from intercepting between you and the tax authorities, VLSI supports encryption technologies and will work with an electronic signature that you will purchase in advance.

Electronic reporting to the tax

Tax reporting in electronic form and in paper form is submitted at different times. Depending on the industry, the size of income, the size of the staff and the taxation system, the set of reports for different companies is different. Therefore, one cannot do without a calendar and a system of reminders when preparing reports to the Federal Tax Service. Let's say you took the time to prepare your own tax calendar and successfully completed the task. But Russian tax legislation is constantly changing. In order to timely submit reports to the tax office, you need to constantly update the calendar manually or automate this process.

That's why tax reporting in electronic form has become a "de facto" standard for both enterprises and individual entrepreneurs.

The electronic format is convenient not only for the payer, but also for the tax authorities themselves. After all, this significantly speeds up the workflow and processing of the information received. For quick interaction with the payer, the Federal Tax Service of Russia even introduced a system of SMS alerts. For example, the VLSI user does not need to guess whether his electronic reporting has been accepted by the tax office. Information about the status and stage of consideration of sent reports is sent to the sender's phone automatically.

Which system to choose for reporting online? This issue is the most important for those who have decided to switch to a "paperless" relationship with the inspection. To answer it, the accountant needs to know what is fundamentally different existing systems. And for accountants who already submit declarations in electronic form, the description of the systems given in our article will help to quickly find a way out of difficult situations. Such, for example, as a computer breakdown or Internet outage at the time of preparing reports for sending.

IN this moment there are more than 10 licensed systems for generating and sending reports. However, most of them do not have fundamental differences from each other - only the set of services and the brand of the manufacturer are different in them. 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, the reporting takes place on the hard drive of the computer. When the reporting is generated, the accountant signs it with a private key. Then he encrypts the resulting file using the public EDS key of "his" inspection, and sends the report. It only needs to connect to the Internet at this moment - just before sending.

The report (encrypted file) is sent via e-mail to the server of the special communications operator. Having received the report, the special operator sends a confirmation to the taxpayer by e-mail - a file signed by the special operator's EDS. And the special operator sends the report to the inspection server. That is, the report goes through two segments of the path. The first is from the taxpayer's computer to the special operator's server. The second is from the special operator server to the inspection server.

Similarly, from the inspection server through the special operator's server to the taxpayer's computer, the documents that the inspection sends to the taxpayer move. This is a receipt that confirms that the reporting has reached the inspection server, and about the acceptance of the declaration, which indicates whether the report was accepted or not, and reports the reasons for the refusal.

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, SBS++, Astral Report, Kontur-Extern Light.

pros

1. When using dial-up connections ("weak" access channel) for Internet access, offline systems are more convenient than online systems.

Minuses

1. Self-installation of updates. In offline systems, taxpayers must independently set new tax return formats. If the accountant does not install the updates, the reporting will not be accepted by the inspection. At the same time, the installation of updates often results in abnormal situations that make it impossible to send reports. For example, some systems have such a drawback: if the Internet is disconnected during the download of an update, it will be impossible to send reports.

The old declaration format will be removed from the computer and the new one will not be installed. Also, if the operating system (say, Windows) of the taxpayer has some flaws (for example, an unlicensed system is installed or some program is missing in the package), then installation of updates may not be possible. Finally, problems can arise when too many accountants at the same time (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, the archive of submitted reports is stored on the taxpayer's computer. Accordingly, a serious breakdown of the computer will lead to loss of reporting. Therefore, sent declarations and calculations after sending must be copied to other media.

3. Binding to the computer where the system is installed to send. 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 declarations on paper. The reason is that the sending program is installed on the specific computer. Accordingly, if it breaks down, it will be impossible to send “electronic” reporting. And in the event of a power outage or the Internet, the accountant will need an “alternate airfield”. That is, an office or apartment where at the moment there is 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 power outages, the system unit will have to be taken to the spare office (after all, it will not work to copy the program).

4. Less certainty with fixing the time of sending the report. The date of dispatch is fixed upon confirmation of the special communications operator. Suppose 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 server of the special operator and until the confirmation goes back. If the post office delays the report for any reason, it may happen that the taxpayer will receive a confirmation dated later than required in the afternoon after midnight. And he won't have time to fix the situation.

Online system

Such a system, unlike an offline system, involves working in a browser (for example, Internet explorer). This means that you do not need to install special reporting programs on your computer. Using the certificate of his EDS, the taxpayer enters the server of the special operator, receives the relevant formats from there and proceeds to generate reports. In the most common online system "", data can be entered manually, or you can attach a finished file generated in the accounting program.

In this case, the formation, signing and encryption of the report is carried out at the workplace of the taxpayer. The difference from the offline system is that all these processes do not take place 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 follow updates and download them to HDD your computer). It should be clarified that working in the browser (with temporary files) is not equivalent to working on the special operator's server. Roughly speaking, the cable that provides an Internet connection (and, accordingly, a connection to the server of a special operator) can be pulled out of the computer during the formation, signing and encryption, and this will not affect the work with reporting.

You will need to connect to the server after signing and encrypting the report. It is required to send it. When the connection to the server is established and the accountant presses the "Send report" button, the data is not sent by mail, but is immediately stored on the special operator's server. At the same time, the report signed by the taxpayer gets to the server of the special operator (and then stored there) only in encrypted form.

A few seconds later, in the browser window, the accountant sees the confirmation of the special operator generated by the server, according to which the time of sending the report is fixed. The server then sends a report to the inspection. That is, the report goes through one segment of the path - from the special operator's server to the inspection server. There is no segment from the computer to the server of the special operator when using the online system.

Further inspection sends to the taxpayer documents on acceptance of the reporting. They come in encrypted form to the special operator's server and are stored there. Using the certificate of his EDS, the accountant enters the server and reads receipts and protocols.

The online system has many advantages, and it is very simple and convenient to use it. But to create and maintain such a system is much more difficult. Therefore, only one online system for generating and sending reports - "" has received wide distribution (about 1 million subscribers).

Minuses.

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

Pros.

1. No need to install updates. Fresh formats of declarations and calculations are laid out by the specialists of the system manufacturer. Accordingly, the problems described above associated with the installation of updates do not occur. Whatever the level of "computer" literacy of an accountant, he can be sure that he will always be able to send a declaration in an up-to-date format.

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

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

4. Instant fixation of the reporting date. When the accountant presses the "send report" button, he does not send it by mail, but saves it on the special operator's server. Therefore, the confirmation, which fixes the date of dispatch, is generated instantly. Therefore, in the case of sending the declaration “on the flag”, the accountant can be sure within a few seconds after sending that he submitted the statements on time.

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