New reporting forms from 2020

Form 1 and Form 2 of financial statements

Forms 1 and 2 of financial statements are the main reporting forms - these are the balance sheet and the income statement. Not a single set of reporting documentation for any company can do without them.

A balance sheet is a set of indicators of a company’s performance as of the reporting date (about the residual value of fixed assets, cash balances in accounts and in cash, accounts payable and receivable, etc.);
An income statement is data about revenues, expenses and profits for a reporting period of time.

These forms are supplemented by other related reports (capital flow, cash flow, etc.). The information contained in them explains and details the data reflected in Form 1 and Form 2 of financial statements.

Forms 1 and 2 are present in accounting reports compiled for any period (month, quarter, year). For example, the minimum set of financial statements for the 1st quarter of 2020 (if the company prepares interim accounting statements by decision of the owners or for other reasons) must necessarily include both forms. At the same time, such a reporting set can be supplemented with detailed explanations (if there is a need for them).

Both reports have a unified form approved by order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n.

Reporting forms

Appendix No. 1 to the order of the Ministry of Justice of Russia dated August 16, 2018 No. 170

Forms of reports on the activities of a non-profit organization, the personal composition of governing bodies, as well as on the purposes of spending funds and using other property, including those received from foreign states, their government bodies, international and foreign organizations, foreign citizens, stateless persons or those authorized by them persons and (or) from Russian legal entities receiving funds and other property from these sources

Report on the activities of a non-profit organization and on the personnel of its governing bodies
A report on the purposes of spending funds by a non-profit organization and using other property, including those received from foreign states, their government bodies, international and foreign organizations, foreign citizens, stateless persons or their authorized persons and (or) from Russian legal entities receiving funds and other property from specified sources

Appendix No. 2 to the order of the Ministry of Justice of Russia dated August 16, 2018 No. 170

Report on the volume of funds and other property received by the public association from foreign states, their government bodies, international and foreign organizations, foreign citizens, stateless persons or their authorized persons and (or) Russian legal entities receiving funds and other property from indicated sources, the purposes of spending these funds and using other property and their actual expenditure and use

Appendix No. 3 to the order of the Ministry of Justice of Russia dated August 16, 2018 No. 170

A report on the activities of a religious organization, the personnel of its governing bodies, the purposes of spending funds and using other property, including those received from international and foreign organizations, foreign citizens, stateless persons, and their actual expenditure (use)

Appendix No. 4 to the order of the Ministry of Justice of Russia dated August 16, 2018 No. 170

Forms of reports from a structural unit of a foreign non-profit non-governmental organization on the volume of funds and other property received by this structural unit, their intended distribution, the purposes of their expenditure or use and their actual expenditure or use, on programs proposed for implementation on the territory of the Russian Federation, as well as on the expenditure of the specified funds provided to individuals and legal entities and on the use of other property provided to them

A report from a structural unit of a foreign non-profit non-governmental organization on the amount of funds and other property received by this structural unit, their intended distribution, as well as the purposes of their expenditure or use
Report of a structural unit of a foreign non-profit non-governmental organization on the actual expenditure or use of funds and other property, as well as on the expenditure of the specified funds provided to individuals and legal entities and on the use of other property provided to them
Information from a structural unit of a foreign non-profit non-governmental organization on programs proposed for implementation on the territory of the Russian Federation

Other forms of reports provided by non-profit organizations

Statement of compliance of a non-profit organization with clause 3.1 of Art. 32 of the Federal Law “On Non-Profit Organizations” and a message about the continuation of activities
“Notice of continuation of activities” (for public organizations)
Report form for a non-profit organization performing the functions of a foreign agent

Statement of changes in equity

The report shows the following data:

the amount of capital at the start date of the period for which the accounting service is reporting;
movement of amounts - an increase (or, conversely, a decrease) in its size over the period;
the value of capital at the reporting date.

Information on changes in capital is recorded according to the items of such changes, among which the following are usually highlighted: issue of shares or vice versa, reduction in their number, reduction in the par value of shares, revaluation of property, results of reorganization processes, the presence of income / expenses attributed according to accounting rules to capital amounts (for example , for additional capital).

The report form was introduced for use by Order of the Ministry of Finance No. 66n dated 07/02/2010, has OKUD code 0710003. It is used by all legal entities in accordance with the rules for the use of accounting reporting forms prescribed in the relevant regulations.

Grounds and deadlines for submitting reports

Order of the Ministry of Natural Resources No. 30 (hereinafter referred to as the Order) obliges not only water users, but also owners of water bodies to report in accordance with established forms. To do this you need:

Conduct observations, take measurements and record the results;
Fill out the specified forms 6.1-6.3;
Submit them to the Basin Water Authority (BWU) within the prescribed period.

The deadline for submitting these forms is March 15. Data in the report is entered for the previous year. For example, completed forms with data for 2020 must be submitted by March 15, 2020.

It is important to know! Territorial divisions of second-tier banks may change the deadlines for submitting reports. Therefore, it is recommended to check them locally in advance.

The answer to the question about filling out forms yourself is ambiguous. The reason is that entering data requires observing both water bodies and their water protection zone. The collected data is displayed in forms 6.1 and 6.2.

Income statement

The main indicators of the form are:

revenue in net valuation (the indicator should not contain VAT, amounts of excise taxes and other payments of the same nature);
cost of goods (or services) sold.

Based on them, the value of gross profit is calculated (we subtract costs from revenue), and then, taking into account commercial and administrative expenses, the profit from sales (or loss if a negative result) is calculated. There is a separate line in the form for each of these indicators.

Next in the report you must indicate the amount of other income/expenses and calculate profit before calculating tax (or loss), indicate the amount of tax payable. The final indicator of the form is net profit - the amount received based on the results of work for the period (or loss), which remains at the disposal of the business entity.

For the report on financial results, a special form has been developed, introduced by Order of the Ministry of Finance of the Russian Federation No. 66n dated July 02, 2010, OKUD code 0710002. This form, similar to the balance sheet form, is used by all legal entities, except for credit, insurance and budget organizations.

Financial statements

1-T - reflects data on the size of the staff and salary;
1-T (working conditions), reflecting data on working conditions and compensation depending on such conditions;
1-T (GMS) - on the size of the staff and salaries in state and municipal structures;
2-GS (GZ) - on additional education of federal employees;
2-MS - on additional education of municipal employees.

To fill out monthly reports starting from 02/01/2018:

3-F - data on overdue wages;
1-З - data on labor force;
P-4 - information about the staff and salary;
P-4 (NZ) - about part-time employment of employees;
1-PR - data on suspensions of the enterprise due to a strike.

Please note that in total more than 100 reports can be submitted to Rosstat on various grounds.

New reporting forms from 2020

Info

Changes in reporting for employees in 2020 Yulia Gusarova Find out what new 2020 brought to employers, which reports need to be submitted using the new form, and which remain the same. Every year brings something new to the table, and 2020 is no exception.

Attention

Let's go through the main changes in the reporting that employers are required to submit.
SZV-experience: new reporting to the Pension Fund for all employers Employers will submit this report for the first time in 2020. The SZV-experience together with the EDV-1 application is submitted once a year, before March 1. It does not matter whether any payments were made to the employees. Like other reports for employers, work experience can only be submitted electronically if information is submitted for 25 or more people. A new form must be submitted separately when an employee retires. We talked in more detail about the new report in this material.

Cash flow statement

The report is intended to provide information in two areas:

firstly, using the tabular part of the report, you can trace the movement of funds during the period, how their amount changed: how much money was at the disposal of the organization at the beginning of the period, what amount of funds was received and how much was spent, what amount is in the balance at the reporting date;
secondly, from the reports one can draw a conclusion about the company’s activity in investment and financial activities.

The report provides for the reflection of information in the context of current activities - the main aspect, as well as activity in the field of investment and finance - additional aspects. This allows reporting users to draw additional conclusions about the organization's performance and interests.

Receipts and expenditures of funds are detailed in the report for the corresponding items of income/expense.

The report form was also put into use by Order of the Ministry of Finance No. 66n dated July 2, 2010, and was assigned OKUD code 0710004. Like the main forms, it is used by all legal entities with the exception of banks, insurance companies and budgetary institutions.

Changes in reporting for employees in 2020

The declaration is submitted by the 29th day of the month following the reporting month (for January 2020 - by February 28). Those whose income was less than 15 million prepare an annual declaration before March 28, 2020, and then report quarterly until the 29th.

Currently, this document is being registered with the Russian Ministry of Justice. It should be taken into account that when registering with the Ministry of Justice of Russia, the text of the document may be changed. After sending the SZV-M, the policyholder receives a receipt from the Pension Fund for reporting delivery. Next, the Pension Fund sends the information control protocol (no later than the business day following the day the report is submitted.) The policyholder, in response to messages from the Pension Fund, must send a receipt for the delivery of the control protocol, signed with an electronic digital signature.

Deadlines for submitting annual reports (for 2020)

Organizations and individual entrepreneurs that have employees are required to report monthly to the Pension Fund of Russia using the mandatory form SZV-M. Submit your December report by January 15th. Only errors in already accepted information can be corrected without a fine. For example, in full name or SNILS. In this case, the policyholder has the right to clarify the information himself or at the request of the fund within five working days, and this will exempt him from the penalty for the error. But if you forgot to submit information for an individual, then this is no longer submitted information for this insured person.

In 2020, a State information resource for financial reporting will appear to store information about submitted reports for all business entities registered in the Russian Federation. The resource is created by the Federal Tax Service, access to it is paid (with a subscription - 200 thousand rubles per year), free - for the Central Bank of the Russian Federation and local governments.

In addition to annual reports, you also need to submit information for the last quarter of 2020 to the Federal Tax Service, Pension Fund and Social Insurance Fund. See the table below which reports should be submitted where and when.

Monthly statistical reports 2020

Another statistical form for the last months of 2020 is P-4. Organizations are required to submit form P-4 to statistics based on the results of December 2018 no later than the 15th day of the month following the reporting period. For December, the form must be submitted by January 15, 2019.

In addition, all information regarding the submission of annual tax reporting forms can be found in the proposed table of information about the Federal Tax Service for 2020.

Responsibility is assigned to officials under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, in the form of a warning and a fine of 300 to 500 rubles.

Russian statistics established reports for 2020, who submits them, in a separate Federal Law No. 282-FZ of November 29, 2007.

New in salary reporting in 2020

https://youtu.be/hIdQNDMF45M

In section 2 of the declaration, you must indicate in separate lines: “Date of registration of the vehicle”; “Date of termination of registration of the vehicle (deregistration)” and “Year of manufacture of the vehicle.”

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH).

Add to favoritesSend by email New reporting forms in 2020 - which ones have already appeared and which ones are just getting ready for approval? Let's talk about this in our article, and also consider the nuances that need to be taken into account when filling out the updated forms. Tax reporting in 2020 - what's new? Property tax returns How have the forms of payroll tax reports changed for 2020? If these documents are not submitted on time, the tax authorities will issue a fine for each document in the amount of 200 rubles (clause 1 of Article 126 of the Tax Code of the Russian Federation).

At CSC you can receive professional education in accounting, personnel, and financial topics. Training takes place on an online platform, completely remotely.

If an organization does not report on taxes and contributions for the 4th quarter of 2020 on time, does not provide declarations or calculations, then it faces fines, and in some cases the account may be blocked. The director and chief accountant may be subject to administrative liability.

Organizations will have the right to report the availability of benefits to the tax authority and provide supporting documents.

Exception: if your small business or individual entrepreneur pays VAT or issues invoices, you need to report in electronic format. Also, for now, peasants and farms can submit documents in paper form.

Severance pay, average earnings for the period of employment, as well as compensation to the manager, his deputy and the chief accountant in parts that exceed three times the average monthly salary will need to be designated by code 2014.

From January 1, 2020, the calculation in form 6-NDFL, as well as the 2-NDFL certificate for the year, will need to be submitted to the inspectorate no later than March 1 of the next year instead of the previously established deadline of April 1. In September 2020, Federal Law No. 325-FZ dated September 29, 2019 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” was adopted.” In accordance with this law, some forms of tax and accounting reporting and the procedure for their presentation were changed.

Organizations and entrepreneurs submit reports for the past year during the first two quarters of this year. When submitting reports, a general rule applies (Article 6.1 of the Tax Code of the Russian Federation), according to which, if the reporting date falls on a weekend or holiday, the deadline is automatically transferred to the next working day following the holiday or weekend. Or you can report in advance.