On this page you can download the current accounting reporting form and learn the details of filling it out.
All organizations are required to maintain accounting records and prepare reports at the end of reporting periods, regardless of the application of a special tax regime.
Accounting statements are submitted to the tax office at the end of the reporting annual period, no later than March 31 of the year following it.
To submit financial statements for 2022 and subsequent annual tax periods, the machine-readable form KND 0710099 is recommended, which includes:
- Balance sheet
- Reports: on financial results;
- about cash flow;
- about changes in capital;
- about the intended use of funds
This reporting format is convenient both for filling out electronically and for submitting in paper format. Its machine-readable structure allows tax specialists to quickly enter data from paper reports, which has always been a problem.
Next, we will take a closer look at the individual accounting reporting structures.
We fill out the first page of the reporting, carefully entering the company data: TIN, KPP, name. Next, the reporting periods are indicated: code and year, and the date of approval of the reporting is indicated. Data on OKVED, OKPO, organizational and legal form and in what units of measurement the reporting is filled out are also entered.
Balance sheet
The basis of the financial statements of any company is the balance sheet , which reflects the state of affairs in the organization from the financial side. The information contained in this form characterizes the financial condition of the business entity as of the reporting date - at the end of the quarter for interim reporting, as of December 31 for annual reporting.
Information in the balance sheet is distributed into two parts of indicators - assets and liabilities, and into five sections - this distribution depends on the maturity period (for the active part) or maturity (for the passive part).
The first part of the balance sheet is Assets , which are distributed into two sections: non-current and current. The first section, which characterizes non-current assets, reflects information on fixed assets, intangible assets and long-term investments. The second section, which characterizes current assets, shows data on inventories, accounts receivable (buyers, suppliers for advances, other debtors), financial investments for up to a year and the availability of cash in hand and a bank account.
The second part of the balance is Liabilities , which are distributed into three sections. The first section of this part discloses information about capital and reserves (the amount of authorized capital, as well as additional and reserve capital, plus retained earnings (loss)). The second section provides data on the amount of long-term liabilities to banks (loans) and other creditors (loans, etc.). The last section contains information on short-term liabilities to banks (loans with a repayment period of up to a year), accounts payable to suppliers and customers for advances received, and other debt.
The balance sheet is drawn up in the form approved by Order of the Ministry of Finance of the Russian Federation No. 66n dated July 2, 2010, OKUD code 0710001. The form is used by all organizations, with the exception of credit, insurance and budget institutions.
String Recommendations
In order to correctly summarize the balance sheet lines in a general form, you need to ensure their correct control of debit and credit:
- C1110. Debit 04 (without indicating R&D costs), Credit 05;
- C1120. Debit 04 (indicating costs);
- C1130. Debit 08 (costs of intangible search expenses);
- C1140. Debit 08 (costs of material search expenses);
- C1150. Debit 01 and Debit 08 (costs of unfinished construction), Credit 02 (depreciated fixed assets);
- C1160. Debit 03, Credit 02 (depreciation of profitable investments);
- C1170. Debit 55, 58 and 73, Credit 59;
- C1180. Debit 09;
- C1190. A digital indicator of the value of non-current assets that are not taken into account in the remaining lines of the first section;
- S1210. The total amount of debit account balances: 10, 11, 20, 21, 23, 28, 29, 43, 44, 45, as well as Debit 15, 16, 41, 97, Credit 14 and 42;
- C1220. Debit 19;
- C1230. Debit 60, 62, 68, 69, 70, 71, 73, 75 and 75, and Credit 63;
- C1240. Debit 55, 58 and 73, as well as Credit 59;
- C1250. Debit 50, 51, 52, 55 and 57;
- C1260. Indicators of the price of current assets not specified in the remaining paragraphs of the second section;
- C1200. The total sum of the values indicated in lines C1210-C1260;
- S6000. The sum of the values written in lines C1100 and C1200;
- C1310. Credit 80;
- C1320. Debit 81;
- C1340. Credit 83 (amounts of additional valuation of fixed assets and intangible assets);
- C1350. Credit 83 (without indicating these amounts);
- C1360. Credit 82;
- C1370. Credit 84 (Debit 84);
- C1300. The sum of the values indicated in lines C1310-C1370;
- C1410. Credit 67;
- C1420. Credit 77;
- C1430. Credit 96;
- C1450. Long-term financial obligations not included in other paragraphs of the fourth section;
- C1400. The sum of the values indicated in lines C1410-C1450;
- C1510. Credit 66 and 67;
- C1520. Credit 60, 62, 68, 69, 70, 71, 73, 75 and 76;
- C1530. Credit 86 and 98;
- C1540. Credit 96;
- C1550. The total amount of indicators for short-term financial liabilities not specified in other paragraphs of the fifth section;
- C1500. The sum of the values indicated in lines C1510-C1550;
- C1700. The sum of the values indicated in lines C1300, C1400 and C1500.
If all the data is entered correctly, the values in lines C1600 and C1700 will be equal, and if the results do not match, you will be able to find out if there is an error in the balance sheet.
The tax office may send a notification of refusal to accept an electronic document in the event of errors in registration. You can see a sample of filling out a consignment note here.
In what cases a refusal to obtain a patent is possible, we will explain further.
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.
Details of the form according to KND 0710099
A current example of filling out a declaration can be downloaded for free from the Internet today or viewed online. This form of tax return is required only for the purpose of maintaining reports on simplified payment methods, and taxation under the simplified system provides for the format of filling out the form on Form 1151020. This form was introduced relatively recently, so it is best to constantly monitor what changes are due be included in the order of registration.
Interests on the points of the two forms to conduct an analytical comparison in order to find out which design principle has not undergone changes. The full text of legal documents, as well as the norms of the Tax Code, can be found on the official website of the tax inspectorate.
The electronic sample provides the opportunity to install a number of technical changes, and has also undergone changes in the order in which the title page should be drawn up, and the new one now contains cells that must be filled in by reorganized companies, writing the corresponding OKTMO code there.
Opening an individual investment account can be entrusted to a third-party broker or company. You can download the 2022 SZV-M form from here.
This form was established in a letter from the Ministry of Foreign Affairs of Russia on behalf of the Federal Tax Service. The new form provides for the use of a zero rate if this entrepreneur is registering with this service for the first time. It is also worth noting the fact that in this registration format, the new declaration provides an opportunity to reduce costs and a single tax.
The article and the order of the IMM do not contain any information about the time frame within which accounting should be transferred to this form.
The standard declaration must include the following details:
- TIN and unique adjustment number;
- code assigned to the tax quarter or period;
- indication of the reporting year;
- OKVED and OKUD code;
- codes of place of residence, as well as the address and code of the tax authority where reports are submitted;
- date of transmission of reports.
This declaration can be used when paying personal income tax for land taxation. An organization can submit such reporting forms when closing the reporting period at the end of the quarter, and in addition, this version of the document allows you to register cash capital for land and transport taxes.
Since it is simplified by many today and is used as a tax program, it is worth learning about how the tax should be paid using the new form. The declaration system must include all transactions on costs and income, as well as the result of the calculations made. In addition, it is also possible to issue a machine-readable form with a barcode for the balance of water tax, as well as indicators for the operation of cash register equipment.
In accordance with the order of the Federal Tax Service and the Ministry of Finance from the letter for July and February, the procedure is regulated in accordance with which types of activities, income, as well as the target indicator for the movement of funds, the format for using funds and their movement must be approved.
In some situations, it may also be necessary to indicate the average number of employees. A simplified declaration with a barcode provides the opportunity to indicate the relationship between this section and tax information. The application-declaration form must be drawn up in accordance with the universal template without a frame.
In order to become more familiar with the features of calculating the average number of employees and indicating this indicator in the declaration, it is best to familiarize yourself with the full text of the order of the Federal Tax Service, issued on July 10, 2007. Thus, today it is possible to draw up almost any accounting document based on simple samples.
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.
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.
