Tax reporting that can only be submitted electronically

Submitting reports through a representative

Personal Area

Payment only for the submitted report

By proxy

Original powers of attorney

Dear Clients! To guarantee the provision of the service, it is necessary to provide a power of attorney to the operating room directly to the inspector to register in the database and receive a mark of acceptance on the power of attorney form. If your Federal Tax Service currently has restrictions on accepting taxpayers in person, you will be offered the option of issuing an electronic signature. For information about the operating hours of the operating room of your Federal Tax Service Inspectorate, check at your location.

With the issuance of the ES certificate

Attention. The issued electronic signature cannot be exported or copied, is not transmitted over open channels, and is stored on a secure server.

Free VAT submission program from the Federal Tax Service

The official website of the Federal Tax Service provides taxpayers with the opportunity to submit VAT reports absolutely free of charge. Despite the fact that this service does not provide technical support, there is a special “Help” button, upon clicking which the user will be provided with the procedure for each section. This function will greatly simplify filling out the VAT return.

The most significant disadvantage of using software from the Federal Tax Service is the lack of automatic updates. The user will have to independently deal with all possible errors and system failures. Also disappointing is the lack of functionality for testing the declaration before sending it.

Also, in accordance with paragraph 5 of Article 174 of the Tax Code and paragraph 3 of Article 80 of the Tax Code of the Russian Federation, a VAT return can be submitted using the Federal Tax Service service only if you have an EDS (electronic digital signature) at your disposal. You can purchase it from any center accredited by the Federal Tax Service. Therefore, despite the free nature of the program itself, certain costs for the declaration are inevitable.

One-time sending of reports to the tax office in electronic form

In connection with amendments to the Federal Law “On Accounting” (No. 402-FZ dated December 6, 2011), the “one-window” principle is being introduced from January 1, 2022: the obligation to submit reports (balance sheet, financial performance statement) to Rosstat has been canceled , and all annual financial statements (balance sheet, financial results statement) are submitted to the tax authorities only in the form of an electronic document through electronic document management operators.

A transition period is provided for small businesses. Such entities include those whose average number of employees is no more than 100 people, and whose income does not exceed 800 million rubles. In 2022, they can still provide financial statements in the form of a paper document, and from 2022 - only in electronic form through an electronic document management operator.

Through our service, you can submit your balance sheet and financial statements either by proxy or with the issuance of an electronic signature. The cost of sending is 500 rubles*+ the cost of issuing an electronic signature (optional).

If there is a mark about the unreliability of the legal address - sending a report by proxy - tariff x2.

Results

VAT reporting can only be submitted to its payers in electronic form. If the company cannot do this on its own, you can send the tax return through a representative. To do this, you need to issue a power of attorney and give it to the tax authorities.

Sources:

• Tax Code of the Russian Federation
• Methodological recommendations approved by order of the Federal Tax Service of the Russian Federation dated July 31, 2014 No. ММВ-7-6/398

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Service information

Regulatory regulation of electronic reporting and document flow

Methodological recommendations for organizing electronic document management when submitting tax returns (calculations) in electronic form via telecommunication channels (approved by Order of the Federal Tax Service of Russia dated July 3, 2014 No. ММВ-7-6/ [email protected] ) (hereinafter referred to as Methodological Recommendations).

Order of July 2, 2012 No. 99n “On approval of the administrative regulations of the Federal Tax Service for the provision of public services for free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as for accepting tax returns (calculations).”

Basic safety rules you need to know

Our company is always ready to support you in any situation. But for this you definitely need to know the basics of security that guide our company. 1) We do not participate in gray schemes and do not use your data for purposes not included in the agreement between you, as a client, and our company. 2) We do not transfer data and documents for issuing a cloud electronic signature without your consent and payment. Therefore, for the period of service, you only have the power of attorney/electronic signature that was issued earlier. There are no others in our system. 3) If you have any doubts, your electronic signature certificate form has a unique fingerprint/serial number that is recorded when signing each document. The same fingerprint is displayed on the printed form of the report. The same fingerprint is recorded by the certification center as a link to documents that were received specifically through our company. Therefore, we take full responsibility and are not interested in compromise. 4) All reports submitted through our company and under executed powers of attorney/electronic signatures are displayed in the service’s personal account. You can always track what was submitted. 5) If it turns out that an unknown person sent a declaration for you, we recommend that you contact the management of your Federal Tax Service to clarify the circumstances. It is the Federal Tax Service Inspectorate that owns the information about who and in what way submitted reports unknown to you. If this was a report submitted under a power of attorney, then the Federal Tax Service (ERUZ) system will display the certificate of the authorized person. If the report was submitted using an electronic signature that you did not order or receive, then the Federal Tax Service system will display the certificate itself with specific characteristics (date of issue, unique fingerprint of the certification center). When contacting the Federal Tax Service, we recommend that you have a valid certificate form with you in order to compare the prints. Only after this, upon your application to the Federal Tax Service, you can block a certificate unknown to you, and also contact the certification center for the revocation of a certificate unknown to you.

How to submit reports through the Federal Tax Service website

Dear Clients. If you want to submit reports yourself electronically, without using the services of an operator, then there is the best option. To do this, you need to obtain an electronic signature certificate. Next, register on the Federal Tax Service website in a special service for submitting tax and accounting reports, download special software and configure your computer to work with the program and cryptography tools. All necessary instructions are provided on the Federal Tax Service website. One of the advantages of submitting reports from the Federal Tax Service website is that it is free to use. Significant disadvantages include periodic unavailability of the service due to ongoing technical work, software that is difficult for an inexperienced user to understand, and the inability to submit a VAT return electronically. If you have small amounts of reporting and a minimal budget, then this option may suit you. If you are accustomed to quickly solving all issues and not taking up personal time to solve problems in which you are not competent, then our service is always at your service.

How to submit a VAT return through a representative: nuances

The main condition for using the considered option of sending a VAT return to the tax office is the execution of a power of attorney for the representative. For an individual entrepreneur, it must be notarized; legal entities draw up a power of attorney without the participation of a notary.

The power of attorney must be in the tax office before submitting the declaration (clause 1.11 of the Methodological Recommendations approved by Order of the Federal Tax Service of the Russian Federation dated July 31, 2014 No. ММВ-7-6/398). Otherwise, there is a risk that the declaration will be refused. This was indicated by the Federal Tax Service in a letter dated November 9, 2015 No. ED-4-15/ [email protected]

The power of attorney can be submitted to the Federal Tax Service on paper, or it can be sent electronically via TKS.

Note! From the report for the 3rd quarter of 2022, it is necessary to use the updated form, as amended by the Federal Tax Service order No. ED-7-3 dated March 26, 2021 / [email protected]

You will find a line-by-line algorithm with examples of filling out all twelve sections of the report in ConsultantPlus. Trial access to the system can be obtained for free.

Technically, this can be done in 2 ways:

• Take or mail a paper copy of the executed power of attorney to the Federal Tax Service in advance.
• Also send a copy of the power of attorney via TKS in advance. The scanned image must be signed by the principal's UKEP. The representative cannot do this. There is no need to provide an additional paper copy of the power of attorney to the tax authorities.

About the benefits of EP

Submitting electronic reporting requires the taxpayer to have not only access to the Internet, but also the installation of special software through which document forms are sent. The declaration is signed with a special electronic signature.

Let us remind you that, based on various purposes, electronic signatures can be simple and enhanced. The latter, in turn, are divided into unqualified and qualified EPs. To submit reports to regulatory authorities, firms and individual entrepreneurs require an enhanced qualified electronic signature created using cryptographic means certified by the FSB of Russia. They are issued only by certain accredited organizations, which certify the issued certificate and act as a guarantor of its authenticity.

Of course, maintaining a valid electronic signature requires additional costs. A license for the right to use a signature and the software necessary for transmitting reports is purchased for a certain period, usually at least a year. The cost will depend primarily on the taxation system used by the taxpayer, in other words, on the number of reports that he needs to submit. OSN is always a more “expensive” tariff, both for companies and individual entrepreneurs.

Of course, now most merchants still have a formalized electronic signature. However, it is not strictly mandatory, and in some situations you can successfully do without it. The exception is the above-mentioned case of the need to submit VAT reports electronically. What to do in a situation where there is no electronic signature, but you need to report on value added tax? The obvious answer is to issue an electronic signature certificate. However, there is an additional solution.