Electronic reporting via the Internet - which is better: prepare declarations and send them yourself through a special program or submit them through an intermediary company? Or maybe use the services of web services? In this article we will tell you how you can submit reports via the Internet and what you need for this.
What to choose for sending electronic reporting: a program, a trusted representative or a web service?
Electronic reporting has turned from an unusual novelty into a familiar method of work for an accountant, and now almost any taxpayer can submit reports via the Internet, and for some business entities this path has become simply mandatory. So, since 2014, all VAT payers have been reporting on the TCS. Legal entities and entrepreneurs who employ more than 25 people submit personal income tax calculations (clause 2 of article 230 of the Tax Code of the Russian Federation) and declarations in electronic format if there are more than 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation). Some government agencies (for example, FSRAR) require the transfer of information about the activities of the company also in electronic form.
At the same time, the company may be fined for non-compliance with the reporting method - read more about this in the article. "KBK 18211603010016000140 - why a fine of 200 rubles?" .
We encourage you to file your returns electronically. In this case, the employee of the state agency will not have to retype the information manually, he will download the data from the file, and the likelihood of possible errors will be minimized.
Submission of electronic reporting via the Internet for a company can be carried out in several ways:
- by concluding an agreement with an authorized representative;
- by concluding an agreement with an electronic document management operator;
- using web services of government agencies or "cloud" electronic accounting.
Let's take a closer look at each of the methods:
- An authorized representative is a legal entity or individual entrepreneur who is trusted by the taxpayer to send reports to government agencies. The scheme of interaction with him looks like this: a representative can prepare declarations for the client and submit them. Or the client himself prepares the reporting, and the authorized representative only submits it to the state agency. In any case, the client must submit a power of attorney to the authorized representative, which the latter submits to the state body in electronic form before the submission of the reporting itself (Order of the Federal Tax Service dated 02.11.2009 No. ММ-7-6/534@).
The submission of reports in electronic form to the FIU has its own specifics - read more about this in the material "Application to the FIU for the connection of electronic reporting" .
What are the advantages of sending reports through a representative? If you have entered into an agreement only for sending declarations, then the services of a representative will cost less than buying your own digital signature and installing special software. Typically, such organizations form the payment for their services on the basis that each report is paid at a set rate. The disadvantage of this method is that the protocols for verifying declarations are received first by an authorized representative, and then by the client. And, consequently, time is lost that could be spent on the prompt elimination of shortcomings.
- The second option for submitting electronic reporting is cooperation with an electronic document management operator. In this case, the operator issues an EDS for the client and provides special software for reporting.
What requirements should the EDS meet, read in the article "Enhanced qualified electronic signature - what is it?" .
In cooperation with an electronic document management operator, the client submits reports independently from his workplace. The client's employees can make reports in the usual accounting program, and then upload them to the software provided by the electronic reporting operator, or immediately make a report in the operator's program. The electronic reporting program uses control ratios and checks declarations before submission, and compares data with reports for previous periods. This method is convenient and reliable for the taxpayer. The downside is that it will cost more than working through an authorized representative.
- Web services and cloud accounting are a new promising direction in organizing the work of an accountant. The use of the Internet and the improvement of the EDS has led to the fact that now it is not necessary to personally submit a paper report to a government agency (you can send an electronic secure file from any computer), while an accountant can work at home or even in another country. The peculiarity of cloud accounting is that it allows you not to buy expensive computer programs for accounting, but offers to keep records directly on the service provider's website using a login, password and other data protection tools. The advantage of such services is ease of use and mobility, the disadvantages are the possibility of data leakage in the event of a virus attack on the site. In addition, transferring data from one cloud accounting to another is inconvenient due to differences in their interfaces.
Reporting via the Internet - through which operators to act
There are currently several electronic reporting operators on the market. The most famous of them are Taxcom and Tensor.
Taxcom has been present on the electronic document management market since 2000, has its own certification center for issuing EDS, and closely cooperates with the Federal Tax Service of Russia in the development of electronic document management. Among the services offered by the operator: connection to online cash registers, reporting to the Federal Tax Service, Pension Fund of the Russian Federation, FSS, Rosstat, Rosprirodnazdor, FCS, the ability to transfer explanatory notes to tax authorities in electronic form, the introduction of systems for interaction with EGAIS. Taxcom offers the widest range of services and a flexible tariff scale. The number of sales offices in Russia is more than 300.
The minimum cost of Taxcom's services for Moscow accountants is 3,720 rubles per year for companies on the DOS and 2,800 rubles per year for special regimes. The full list of tariffs can be found.
Tenzor has been providing its services since 1996 and is also an accredited certification center with a wide range of services - from the supply of computers and office equipment to consulting and auditing services. The capabilities of transferring electronic reporting from Tensor are similar to those of Taxcom, but the prices are lower: the minimum cost of services starts from 500 rubles. (for IP). You can find out about the tariffs of this operator. Namely, to send reports, "Tensor" created a new project "Sbis", the tariffs of which can be found.
Also large operators are Kaluga Astral, Infocenter, etc. These operators have their own software, but the market leaders Taxcom and Tenzor provide the widest range of services.
A complete list of electronic document management operators is available on the website of the Federal Tax Service.
When using these ways, it is possible to send reports via the Internet for free, but the company must have an EDS, and the reporting itself is generated in the accounting program and then uploaded to the department's website. The downside of this method is that the accountant will not be able to see data on all the reports that he submitted to government agencies in the reporting period in one program - the 4-FSS forms will be stored on the social insurance website, and tax declarations on the website of the Federal Tax Service. In addition, if reports are submitted through an electronic document management operator, he himself takes care of the technical issues of issuing an EDS and setting up the user's computer, and if reporting is sent via the Internet for free using the website of a government agency, then the accountant will have to delve into these subtleties on his own.
Another promising way to submit electronic reporting, which we have already briefly talked about, is cloud accounting. This is an alternative to the widespread 1C Enterprise complex and its analogues, which are installed on the user's computer and require regular updates and improvements by the programmer. An accountant goes to a site that provides online accounting services, registers there, fills in the company details and starts working. To send reports, you will also need an EDS, which will be issued by employees of the company that owns the site.
The advantage of such services is that the accountant is not tied to his workplace and can keep abreast, even while on sick leave or on a business trip. The downside is the difficulty of "moving" from one cloud accounting to another if you don't like the service.
Major players in the cloud accounting market are Moe Delo, Nebo, Elba. The cost of work starts from 4 - 6 thousand rubles. per year - for this price, the user receives not only an online account for accounting, but also the opportunity to submit reports electronically. The interface of the programs is simple and will allow even a non-professional to deal with taxes and fees.
Results
You can submit reports in electronic form in different ways: using special computer software or using web services. The main aspect to pay attention to is reliability and security, since the company's records are its trade secret and must be carefully guarded.
Over the past few years, the state has been increasingly pushing organizations to switch to electronic tax reporting, which is carried out through specialized telecom operators (not free of charge).
An association with toll roads is involuntarily traced, where there must be a free alternative to a paid section. Since the main direction of my activity is the maximum reduction in the costs of organizations for IT, in this article I will try to consider the possibility of free delivery of electronic reporting.
I will immediately outline the area - the general situation will be considered without delving into operating systems and other software, since this is the topic of other articles that are being prepared for publication.
Obligation to submit reports electronically
The obligation to submit reports in electronic form is established by each regulatory authority. It is also permissible to voluntarily switch to electronic document management (EDM). More detailed information can be found by contacting the regulatory authority or on their official websites:
- Federal State Statistics Service (Rosstat, GKS or TOGS)
- Federal Service for Alcohol Market Regulation (FSRAR)
Useful resources and materials:
- FTS: Submission of tax and accounting reports
- Accounting online: professional electronic edition
Required Software
To submit electronic reporting, at least three conditions must be met:
- Availability of a program for filling out and compiling reports in electronic form;
- Availability of a service or program for the transmission of reports in electronic form;
- Availability of a Qualified Electronic Signature (QES) and a cryptographic provider program.
It would be nice to have an intelligent accountant and system administrator.
Market Overview
The EDI products market is mainly represented by four special operators: Tenzor, Taxcom, CJSC PF SKB Kontur and CJSC Kaluga Astral. There are a number of smaller players, for example, Rus-Telecom LLC with its flagship called Courier.
In addition to reporting products, there are accounting programs with the ability to transfer reports to regulatory authorities: 1C (Kaluga Astral is used for transmission), Kontur.Elba and Kontur.Accounting, My Business, Button, BukhSoft-Online, ImBoss, Nebo.
All solutions represent an integrated approach, offering filling out reports, loading ready-made files from other accounting systems and transferring them, as well as a number of related services (regulatory framework, EDI with counterparties, etc.). Naturally, all solutions are paid and their cost can vary significantly depending on the type of organization and the taxation regime.
The website of the Federal Tax Service of the Russian Federation contains a list of Organizations - operators of Electronic Document Management.
Do not forget that each regulatory body makes it possible to fill out and submit electronic reporting using its own programs and resources. More on this later.
Filling out and reporting
Usually, reporting is unloaded from accounting programs (1C, Parus, SAP, etc.). This often comes with a number of problems, as ER formats are constantly changing and not all programs keep up with these updates. Sometimes users themselves do not bother to install the next update in time, or the download is impossible for other technical reasons (lack of the required format, invalid XML output, etc.).
In this case, you can use the free software for preparing electronic reporting, which is offered by the regulatory authorities themselves:
- FTS: Taxpayer legal entity (see also other software);
- Rosstat: Software for filling out statistical reporting forms off-line;
- FSS: Program "Preparation of calculations for the FSS" (also 4FSS can be filled out on the portal. In some regions, sending Disability Sheets is available);
Also on the websites of regulatory authorities there is additional software and services that may be useful despite the method of compiling electronic reporting.
Many products of special communications operators (for which a lot of money is paid) directly access the resources of regulatory authorities:
- Extracts from YUGRUL / EGRIP (including legally significant ones);
- Payer Pension Fund Reporting Check Program - CheckPFR;
- and etc.
Contrary to popular belief (that state software is extremely imperfect), all of the above programs are of quite acceptable quality and perform their functions. Many of them are built on the principle of separate loading of xml-templates of the necessary forms. This requires some control on the part of the user, as the templates are frequently updated (especially by Rosstat).
Advice! It makes sense to make an intermediate repository of the necessary xml templates in order to update them centrally. Right now, I'm sending out templates and informing accountants of updates with a few simple Python scripts.
Transfer of reporting
Regulatory authorities provide a free opportunity to transfer reports through their own services:
The requirements for working with resources are standard. You must have a Qualified Electronic Signature (QES), a crypto provider program, and you may need a plug-in for the crypto provider to work with a browser.
The disadvantage of this method is the need for separate registration on each of the resources, which is not very convenient for large amounts of data. Unlike paid solutions that offer a single seamless interface.
Qualified Electronic Signatures (QES)
Before sending, the prepared report files must be signed with an electronic signature. This is the only bottleneck that cannot be reduced in price, since no one makes a signature for legal entities for free (in fact, you can get it for free as part of the promotion, more on that later).
Official resources provide lists of accredited certification centerswhere you can issue an electronic signature. There are also requirements for them. If you already have some kind of electronic signature, then it is quite possible that it will be suitable for signing reports.
It is also necessary to have a cryptographic provider program. On the official resources of regulatory authorities, CryptoPro is mainly used. The program has a trial license for three months. To save money, you can install the CryptoPro 3.9 version, and then install CryptoPro 4.0 (), winning 6 months of free work. Then, in order to avoid problems and headaches, it is easier to purchase a license.
A number of special operators offer cloud CEP (CloudCEP) for their services, which are stored on the server of a specialized telecom operator. To work with CloudCEP, you do not need a crypto provider. But it is impossible to work with CloudCAP on third-party resources.
upd: Kaluga-Astral allows you to use the free crypto provider VipNet CSP.
Other ways to save
There is another quite simple way to save money - all kinds of promotions of special communications operators. At the moment (05/10/2016) the following promotions are valid:
CEPs are issued as part of the promotion. Test - I do not want!
Results
When using the programs and resources of regulatory authorities, you will have to spend money on the purchase of CEP. The average cost at the moment (05/10/2016) is approximately 1500 rubles. Separately, I note that CEP and cryptographic provider programs are used not only for reporting, but also for Internet banking, various resources (government services, etc.). Therefore, the cost of them cannot be attributed exclusively to electronic reporting.
This approach won't work for everyone. It is not suitable for large companies with a large amount of data (and completely different budgets), it is more expedient for them to use a paid solution. But small organizations and individual entrepreneurs may well use free analogues.
The option with test drives is suitable for everyone, as they give access to the full functionality of the programs, but temporary. Of course, if you are not going to register a new company every year.
Many special operators offer minimum tariff plans starting from 500 rubles (excluding promotions). Cheapness is achieved due to the fact that many operators are also certification centers that issue CEP. At the same time, such tariffs have many restrictions and nuances, so before purchasing, you need to carefully clarify all the pitfalls of cheap solutions. For example, they may include only the possibility of reporting, without the possibility of filling it out.
Through some seed operators, you can submit zero reporting absolutely free of charge. With this approach, you do not have to spend money on CEP. This may be better than using official channels.
You can check the rates at the following links:
Attention! When choosing a tariff plan, be sure to indicate your region, as different regions have different prices.
Special attention deserves solutions for accounting reporting with the possibility of its delivery. The total cost of ownership of such solutions can be cheaper:
Isn't it easier to buy a comprehensive solution?
Many mistakenly believe that it is enough to pay money and the special operator will do everything himself. It's a delusion. The functions of the special operator are defined quite clearly, and the contracts are drawn up correctly. By and large, the only responsibility of the operator is to take the report and deliver it to the receiving complex of the regulatory authority. For everything else, he is not responsible.
From my own experience I will say that with the purchased complex solutions there are no less (and sometimes even more) problems than with the described approach. In many ways, the problems are associated not so much with operators, but with the reception facilities of government agencies and not very competent inspectors.
There are cases when special operators simply do not have time to implement new versions of forms or technical problems occur and you have to turn to free programs, and submit reports through official channels.
in the Federal Tax Service, PFR, FSS, Rosstat, RAR, RPN for your organization.
This service gives you the opportunity to send reports via the Internet using an electronic signature to any regulatory authority throughout Russia.
In order to use the service, there is no need to install software and buy an electronic signature. You simply send us your report, and we will deliver it to any regulatory authority on the day of the request. After sending, our specialists will track the entire document flow and provide you with all the answers received from the regulatory authority.
If you do not have the time or opportunity to fill out tax or accounting reports, then our accountants are ready to do this for you. After filling out any report according to your data (or a zero report), we immediately send it to the necessary regulatory authority (FTS, PFR, FSS, Rosstat, Rosalkogolregulirovanie, Rosprirodnadzor) electronically via the Internet. In addition to preparing basic declarations and calculations, we can prepare and submit certificates 2-NDFL, 3-NDFL, 6-NDFL to the Federal Tax Service.
If the reporting has already been prepared, but it is not possible to send the declaration via the Internet on your own, we are ready to provide you with this service. The reporting service is provided by an official authorized representative of the special communications operator.
You don't have to go anywhere and stand in lines. You simply transfer the data or the prepared report to us and fill out the power of attorney of the authorized representative. Electronic submission of reports through an Authorized Representative saves you time and helps to avoid errors when sending and filling out.
Accompanying services:
- This service includes requests (Act of reconciliation of calculations for taxes, fees, penalties and fines, Statement of transactions for settlements with the budget, List of submitted reports, Certificate of the status of settlements with the Federal Tax Service, Certificate of fulfillment of obligations to pay taxes).
- a service that allows you to receive letters, requests, notifications from the Federal Tax Service and respond to them via the Internet using an electronic signature.
Electronic reporting form is very popular today. Many business structures are switching to this type of workflow in order to communicate with regulatory organizations. Online reporting in many cases is the only possible option. There are types of taxes, reports for which it is allowed to submit them to the tax office only in electronic form (with rare exceptions). For example, declarations VAT online surrendered by the vast majority of taxpayers.
Formation, delivery of electronic reporting - demanded services. But not every contractor can provide the customer with a guarantee of the quality of the work performed.
One-time online reporting
Tax reporting includes a wide variety of . It is not always possible for a taxpayer to independently prepare and submit it in a timely manner. Due to various reasons, the preparation of reports is postponed to the last days of the period regulated by the current legislation. In such cases, it is relevant to involve a specialized third-party contractor.
One-time reporting in Moscow by Consulting Premium is offered on favorable terms. We work under a standard power of attorney from the customer. Generated tax reports are sent on behalf of your organization. The service allows you to quickly, at no extra cost, with a guarantee of results, solve the problem of submitting documents.
Declaration in electronic form sent through the use of special software, permitted services. The receipt of the document by the tax inspectorate is confirmed by a corresponding notification. The latter is transferred to the customer of the service.
Electronic reporting outsourcing
Is it planned to submit reports via the Internet on an ongoing basis? We recommend ordering a service. In this case, all documents prepared for sending to the controlling structures are endorsed with an electronic digital signature of the customer organization. If you do not have one, our specialists will help you get it.
Reporting outsourcing provides for the transfer of documents through a certified electronic document management operator. We guarantee the protection of confidential information, compliance with the deadlines for submitting reports to all structures (IFTS, Rosstat, Pension Fund, FSS), timely provision of notifications of receipt of documents to the customer.
Terms of cooperation
"Consulting Premium" operates within the legal framework. We do not generate dubious reports for VAT refunds, declarations that include high turnover and minimum, etc. One-time such reporting documents can be sent only if there is an electronic digital signature of the customer company.
"Consulting Premium" offers solutions that are optimal in terms of content and price. Reporting via the Internet is offered to, legal entities of all organizational and legal forms.
The outsourcing company is responsible for the quality of the reports prepared. We use licensed, up-to-date (latest version) software to generate reporting documents. The same applies to reporting through telecommunication channels.
