As is known, the procedures for state registration, reporting and control over their activities have been simplified for non-profit organizations (Federal Law of July 17, 2009 No. 170-FZ “On Amendments to the Federal Law “On Non-Profit Organizations””). Based on the fact that a non-profit organization, as the owner of endowment capital, is obliged no later than six months after the end of the reporting year to prepare and approve an annual report on the formation of endowment capital and on the use and distribution of income from endowment capital, we will consider the reporting forms determined by the specifics of the activity. We also note that if such a non-profit organization has formed several endowment funds, the specified annual report is prepared for each formed endowment capital.

In general, the reporting of non-profit organizations can be divided into the following groups:

• financial statements;
• tax reporting;
• reporting to state extra-budgetary funds;
• statistical reporting;
• special reporting.

The composition of reporting in relation to a non-profit organization depends both on its organizational and legal form and on the specifics of taxation (in particular, on the applied taxation regime).

Accounting statements

In accordance with Art. 13 of Federal Law No. 129-FZ dated November 21, 1996 (as amended on November 23, 2009) “On Accounting” (hereinafter referred to as Federal Law No. 129-FZ), all organizations are required to prepare financial statements, which include the following forms:

• balance sheet (form No. 1);
• profit and loss statement (form No. 2);
• statement of changes in capital (form No. 3);
• cash flow statement (form No. 4);
• Appendix to the balance sheet (form No. 5);
• explanatory note;
• an auditor's report confirming the reliability of the organization's financial statements, if they are subject to mandatory audit in accordance with federal laws.

It should be noted that for public organizations (associations) and their structural divisions that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services), a simplified composition of annual financial statements has been established. These organizations submit financial statements only once a year at the end of the reporting year as part of the balance sheet, profit and loss statement, as well as a report on the intended use of funds received.

In addition, you need to pay attention to the fact that in accordance with the order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n (as amended on September 18, 2006) “On forms of financial statements,” non-profit organizations may not submit forms No. 3–5 of financial statements in the event lack of relevant data.

Accounting statements in an abbreviated form (forms No. 1 and No. 2) are also submitted to the state statistics bodies.

Since 2003, in connection with the introduction of the simplified tax system, many non-profit organizations have switched to this special tax regime. Such organizations in accordance with paragraph 3 of Art. 4 of Federal Law No. 129-FZ are exempt from the obligation to maintain accounting records, and therefore, to prepare financial statements. But at the same time, the obligation is established for these organizations to keep records of income and expenses in the manner established by Chapter. 26.2 Tax Code of the Russian Federation. Income and expenses are recorded in the Book of Income and Expenses, approved by Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

Tax reporting

The obligation to compile and submit tax reporting in the form of tax returns (calculations) in cases provided for by law is established by Art. 23 Tax Code of the Russian Federation. The composition of tax reporting of non-profit organizations directly depends on the applied tax regime: general or special tax regime. Under the general tax regime, the composition of tax reporting must include:

• tax return for VAT (clause 5 of article 174 of the Tax Code of the Russian Federation);
• tax return for income tax (clause 1, article 289 of the Tax Code of the Russian Federation).

Please note that the VAT return form has changed. The new form of the VAT declaration was approved by order of the Ministry of Finance of Russia dated October 15, 2009. The specified declaration form has been used since reporting for the fourth quarter of 2009.

With regard to income tax, it should be noted that in accordance with paragraph 2 of Art. 289 of the Tax Code of the Russian Federation, non-profit organizations that do not have an obligation to pay tax submit tax returns in a simplified form after the expiration of the tax period. It should also be taken into account that the income tax return is applied as amended by Order of the Ministry of Finance of Russia dated December 16, 2009 No. 135n.

A non-profit organization that owns movable and immovable property recorded on the balance sheet as fixed assets in the manner established for accounting, is obliged to prepare tax reports for property tax in the form of a tax return and tax calculations for advance payments for property tax, which enshrined in Art. 386 Tax Code of the Russian Federation. It should be noted that previously an organization that did not have objects of taxation with property tax was still required to submit so-called “zero” tax reporting for property tax. However, now, in connection with the adoption of Federal Law No. 242-FZ of October 30, 2009 “On Amendments to Article 373 of Part Two of the Tax Code of the Russian Federation,” organizations are exempt from the obligation to submit calculations and declarations for corporate property tax in the absence of an object of taxation.

If a vehicle is registered in relation to a non-profit organization, then it is obliged to draw up and submit a tax return and tax calculations for advance payments for transport tax (Article 363.1 of the Tax Code of the Russian Federation).

If a non-profit organization has the right of ownership of a land plot or the right of permanent (perpetual) use of it, then it is subject to the obligation to prepare a tax return and tax calculations for advance tax payments (Article 398 of the Tax Code of the Russian Federation).

Non-profit organizations, as well as commercial ones, are recognized as tax agents for personal income tax in accordance with Art. 226 Tax Code of the Russian Federation. The simplest example here is the relationship between employer and employee regarding the calculation and payment of wages. The above circumstance entails the need to compile and submit to the tax authority at the place of registration information about the income of individuals in accordance with clause 2 of Art. 230 Tax Code of the Russian Federation.

As noted above, since the introduction of a special tax regime in the form of the simplified tax system, a fairly large number of non-profit organizations have exercised the right to switch to this tax regime.

In accordance with paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, the application of the simplified tax system provides for the exemption of organizations from paying income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3, 4 of Article 284 of the Tax Code of the Russian Federation), property tax, VAT (except for VAT, payable when importing goods into the customs territory of the Russian Federation, as well as VAT payable when carrying out operations under a simple partnership agreement, a property trust management agreement or a concession agreement on the territory of the Russian Federation).

The application of the simplified tax system obliges non-profit organizations to prepare and submit to the tax authorities a tax return for the tax paid in connection with the application of the simplified tax system in the manner prescribed by Art. 346.23 Tax Code of the Russian Federation. The declaration form was approved by order of the Ministry of Finance of Russia dated June 22, 2009 No. 58n.

Reporting to state extra-budgetary funds

This reporting group should be given special attention due to changes in legislation that have come into force since the beginning of this year. Cancellation from 01/01/2010 by Federal Laws of 07/24/2009 No. 212-FZ (as amended on 12/27/2009) “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds "(hereinafter referred to as Federal Law No. 212-FZ) and No. 213-FZ (as amended on December 25, 2009) "On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with with the adoption of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds”” Unified Social Tax and the introduction of the obligation to calculate and pay insurance contributions for compulsory pension insurance, compulsory social insurance and compulsory health insurance have introduced certain innovations, including in the procedure for generating and submitting reports.

The customary UST declaration for many has been cancelled, and the administration of the above insurance premiums has been transferred from the tax authorities to the Pension Fund of Russia (PFR), as well as the Social Insurance Fund (FSS of Russia). In connection with the change in the procedure for administering contributions, policyholders in accordance with clause 9 of Art. 15 of Federal Law No. 212-FZ must submit calculations quarterly to the place of their registration:

1) before the 1st day of the second calendar month following the reporting period, to the territorial body of the Pension Fund of the Russian Federation - calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund and for compulsory medical insurance in the compulsory medical insurance funds (CHI);

2) before the 15th day of the calendar month following the reporting period, to the territorial body of the FSS of Russia - calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in the FSS of Russia, as well as for expenses for payment of compulsory insurance coverage made against the payment of these insurance contributions to the Federal Social Insurance Fund of Russia.

Please note that submission of calculations to the tax authority at the place of registration of the taxpayer-insurant is not provided.

Calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in the compulsory health insurance funds is presented in the form RSV-1 of the Pension Fund of the Russian Federation, approved by order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 894n.

Reporting in the FSS of Russia has changed somewhat, which was a consequence of the above changes in legislation. The calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as the costs of paying insurance coverage for the first quarter of 2010 should be presented according to Form-4 of the FSS of the Russian Federation, approved by order of the Ministry of Health and Social Development of Russia dated November 6, 2009 No. 871n.

In addition, organizations are also required to generate reports related to the submission of information on personalized accounting. This obligation is established by Federal Law No. 27-FZ dated April 1, 1996 (as amended on December 27, 2009) “On individual (personalized) accounting in the compulsory pension insurance system.”

In connection with the adoption of Federal Law No. 212-FZ, the procedure for submitting information on personalized accounting to the Pension Fund of the Russian Federation has changed. So, in 2010 they need to be taken twice - at the end of the six months and the year (before 08/01/2010 and 02/01/2011), and starting from 2011 - four times a year, quarterly (before May 1, August 1, 1 November and February 1).

Statistical reporting

In addition to submitting a balance sheet and profit and loss statement, a non-profit organization submits information using specialized forms of statistical observation to state statistics bodies.

Speaking about the features of reporting of non-profit organizations, it should be noted that in relation to them, among others, a special form of statistical observation has been established - form No. 1-NPO “Information on the activities of a non-profit organization”. The form shown is new. The form was approved by Rosstat order No. 213 dated October 2, 2009, is a one-time use and is valid for reporting in 2010. Also for non-profit organizations, form No. 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations” is valid, approved by the order Rosstat dated August 14, 2008 No. 189 (as amended on July 10, 2009, as amended on November 18, 2009).

State statistics bodies may request other information using established forms.

Special reporting

When creating a set of reports for non-profit organizations, one should take into account the Federal Law of January 12, 1996 No. 7-FZ (as amended on April 5, 2010) “On Non-Profit Organizations” (hereinafter referred to as Federal Law No. 7-FZ).

According to paragraph 3 of Art. 32 of Federal Law No. 7-FZ, non-profit organizations are required to submit to the authorized body documents containing a report on their activities, on the personnel of governing bodies, as well as documents on the expenditure of funds and the use of other property, including those received from international and foreign organizations , foreign citizens and stateless persons.

Now the above information is submitted to the federal executive body authorized to make decisions on the state registration of non-profit organizations, or its territorial body, whose competence includes making a decision on the state registration of this organization, in form No. ON0001 “Report on the activities of a non-profit organization and information on personnel of its governing bodies”, approved by Decree of the Government of the Russian Federation dated April 15, 2006 No. 212 (as amended on December 8, 2008). Information is submitted annually no later than April 15 of the year following the reporting year.

However, the above requirement does not apply to all non-profit organizations. So, according to clause 3.1 of Art. 32 of Federal Law No. 7-FZ non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, as well as those who did not receive property and funds from international or foreign organizations, foreign citizens, stateless persons, if the receipts of property and funds of such non-profit organizations during the year amounted to up to 3 million rubles, submit to the authorized body or its territorial body an application confirming their compliance with this paragraph, and information in free form about the continuation its activities within the time limits determined by the authorized body.

On January 1, 2010, clause 3.2 of Art. 32 of Federal Law No. 7-FZ, according to which non-profit organizations are required to publish every year on the Internet or the media a report on their activities in the amount of information that is submitted to the Ministry of Justice of Russia or its territorial body, and non-profit organizations that perform the conditions listed in clause 3.1 of Art. 32 of Federal Law No. 7-FZ, - a message about the continuation of its activities. The procedure and timing for posting these reports and messages is determined by the authorized federal executive body.

It should be noted that currently there are a fairly large number of forms of non-profit organizations, and current legislation requires them to submit one kind of reporting or another.

Thus, public associations in accordance with Art. 29 of the Federal Law of May 19, 1995 No. 82-FZ (as amended on July 23, 2008) “On Public Associations” are required to annually publish a report on the use of their property or ensure accessibility of the said report.

In addition, public associations are required to annually inform the body that made the decision on state registration of the public association about the continuation of their activities, indicating the actual location of the permanent governing body, its name and information about the leaders of the public association in the amount of information included in the Unified State Register of Legal Entities . A similar obligation is assigned to such a form of non-profit organization as a religious organization (Article 8 of the Federal Law of September 26, 1997 No. 125-FZ (as amended on July 23, 2008) “On Freedom of Conscience and Religious Associations”).

Charitable organizations, being also non-profit organizations, in accordance with Art. 19 of the Federal Law of August 11, 1995 No. 135-FZ (as amended on December 30, 2008) “On Charitable Activities and Charitable Organizations” are also required to annually submit to the body that made the decision on its state registration a report on its activities containing information:

• on financial and economic activities, confirming compliance with the requirements of this federal law regarding the use of property and expenditure of funds of a charitable organization;
• the personal composition of the highest governing body of a charitable organization;
• the composition and content of the charity programs of the charitable organization (list and description of these programs);
• the content and results of the activities of the charitable organization;
• violations of the requirements of the above federal law, identified as a result of inspections conducted by tax authorities, and measures taken to eliminate them.

Non-profit foundations in accordance with Art. 118 of the Civil Code of the Russian Federation and clause 2 of Art. 7 of Federal Law No. 7-FZ are required to annually publish reports on the use of their property.

M. V. Panov,
certified auditor of the Ministry of Finance of Russia, member of the Moscow Chamber of Auditors, leading expert of the auditing and consulting company RUSCONSULTING GROUP

REPORTING POINT

Advisor to the State Civil Service of the Russian Federation, 3rd class, financial director of the company "Accounting Plus", member of the Chamber of Tax Consultants of Russia

Recently, there have been significant changes to Russian accounting standards, significantly changing the rules for preparing financial statements. In particular, the changes affected the composition of the financial statements of non-profit organizations using the simplified tax system and the formation of their balance sheet.

For NPOs, there are no restrictions in the use of the simplified tax system by tax legislation. Subject to the general requirements established by Ch. 26.2 of the Tax Code of the Russian Federation, non-profit organizations have the right to use the “simplified language”. In addition, they are not subject to the restriction on the use of the simplified tax system in cases where the share of participation of other organizations in them is more than 25%, since there is no such thing as authorized capital for NPOs.

Composition of accounting records of non-profit organizations and small businesses

In practice, most socially oriented NPOs are classified as small businesses and, as a rule, use the simplified tax system.

IMPORTANT IN WORK

New in reporting forms

New for non-profit organizations are not only the names of some of the reporting forms, but also their content. These forms greatly simplify the disclosure of NPO information in financial statements.

The assets and liabilities of the new balance sheet contain consolidated items. Thus, the balance sheet assets of socially oriented NPOs are divided into only four large items:

1) tangible non-current assets (which include, in accordance with Order No. 66n, fixed assets and unfinished capital investments in fixed assets);

2) intangible, financial and other non-current assets (which, according to Order No. 66n, include: results of research and development, unfinished investments in intangible assets, research and development, deferred tax assets);

3) cash and cash equivalents;

4) other current assets (including, in accordance with Order No. 66n, inventories and receivables).

POSITION OF THE MINISTRY OF FINANCE

To prepare simplified accounting (financial) statements, non-profit organizations can use the forms of balance sheet and report on the intended use of funds provided for in Appendix No. 6 to Order No. 66n.

Letter dated December 27, 2013 No. 07-01-06/57795

The liabilities of this balance include only five lines:

1) targeted funds;

2) a fund of real estate and especially valuable movable property and other trust funds;

3) long-term liabilities;

4) accounts payable;

5) other short-term liabilities.

At the same time, the assets and liabilities of the NPO balance sheet are not combined into sections.

A comparison of the balance sheet forms for SMP and socially oriented NPOs allows us to note, first of all, a significant simplification of information disclosure, while the form of the balance sheet for SMP, unlike the balance sheet form for socially oriented NPOs, is characterized by only slightly greater detail in the items.

Correlation of balance sheet items of organizations - small businesses and socially oriented non-profit organizations

Balance sheet item of organizations - small businesses	Balance sheet item for socially oriented NPOs
Asset items
Tangible non-current assets
Intangible, financial and other non-current assets
	(Recorded as part of other current assets)
Cash and cash equivalents
Financial and other current assets	Other current assets
Liability items
Capital and reserves	Targeted funds
	Fund for real estate and especially valuable movable property and other target funds
Long-term borrowed funds	Long-term liabilities
Other long-term liabilities
Short-term borrowed funds	Reflected as part of others short-term liabilities
Accounts payable
Other current liabilities

At the same time, when deciphering the indicators reflected according to the articles of the approved forms, Order No. 66n does not indicate all the objects that should be reflected according to them. Thus, the line “Intangible, financial and other non-current assets” does not include long-term financial investments; it is not specified under which article profitable investments in material assets and short-term financial investments should be reflected. It also does not say which accounting objects should be reflected in the lines “Accounts payable”, “Other short-term liabilities” and “Long-term liabilities”.

ORIGINAL SOURCE

An NPO has the right to correct errors of the previous reporting year (both significant and immaterial), identified after the approval of the financial statements for this year, by records of the current period for the relevant accounts in correspondence with account 91, without recalculating (correcting) the indicators of the financial statements of previous reporting periods.

It is likely that in this case, profitable investments in tangible assets should be shown on the same line on which fixed assets are reflected, since they, according to clause 5 of PBU 6/01 “Accounting for fixed assets,” are also fixed assets.

In the author’s opinion, short-term financial investments (except for cash equivalents) should be shown by socially oriented NPOs under the item “Other current assets”, since these investments do not relate to objects reflected on other asset lines of the NPO balance sheet. Long-term financial investments should be reflected under the article “Intangible, financial and other non-current assets”.

What balance sheet forms must a non-profit organization fill out for 2016?

Question: What balance sheet forms should a non-profit organization fill out for 2016 in the case described below? Receipt to the account is 3000 rubles, entry fee and 10,000 membership fee. Expenses are only bank services and contributed by the Criminal Code.

Answer: The following must be submitted as part of the financial statements:

The general rules are as follows. All NPOs hand over:

• Applications to them.

Balance Sheet

NPOs fill out their balance sheets in a special way. Some sections need to be renamed. For example, Section III should be called not “Capital and Reserves”, but “Targeted Financing”. After all, NPOs do not have the goal of making a profit. Instead of capital and reserves, NPOs reflect the balance of target revenues. The balance sheet lines that NPOs must replace in Section III are named in the table below.

Code of the balance line whose name of the non-profit organization needs to be replaced	Line names for commercial organizations	NPO line names
	Section III of the Balance Sheet “Capital and Reserves”	Section III of the Balance Sheet “Targeted Financing”
1310	Authorized capital	Mutual fund
1320	Own shares purchased from shareholders	Target capital
1350	Additional capital (without revaluation)	Targeted funds*
1360	Reserve capital	Fund of real estate and especially valuable movable property
1370	Retained earnings (uncovered loss)	Reserve and other target funds

Cash flow statement

The cash flow statement of NPOs is not included in the financial statements. This is expressly stated in paragraph 85 of the regulations approved

You can transfer documentation in various ways: send it by mail (be sure to include an inventory of the contents of the parcel), bring it in person, or post it on the department’s website. The composition of the reporting of non-profit organizations in 2018 is determined by the type of activity of the NPO; the following information should be disclosed in the documents:

• about the location of the subject;
• about economic activities;
• about charity programs;
• on the volume of financial resources received;
• about the expenditure of funds;
• information about managers.

Peculiarities of reporting by various types of NPOs All NPOs, regardless of their fundamental goals, are required to post on the website of the Ministry of Justice a report on the activities of the non-profit organization in 2018 and on the use of its property.

Accounting statements of non-profit organizations in 2017-2018

Download a free form in excel/word and a sample of filling out the balance sheet for 2017. All NPOs also have the right to use the simplified option. The balance sheet for 2017 in 2018, a sample of which we have provided, must be submitted to several addresses. The annual reports of socially oriented non-profit organizations are approved by order of the Ministry of Finance. For submission of reports in electronic form, electronic report formats have been additionally approved for submission of annual financial statements and the corresponding machine-readable ones.22 Sep 2017.

Rosstat, by its order No. 607 dated September 19, 2017, approved a new statistical form for socially oriented non-profit organizations.

We fill out reports in Form No. 1 “balance sheet”

• formation of intolerance towards corrupt behavior in society;
• development of interethnic cooperation, preservation and protection of the identity, culture, languages ​​and traditions of the peoples of the Russian Federation.
Annual reporting form for socially-oriented non-profit organizations for 2014-2015 (form according to KND 0710097) (MS Excel form) Accounting statements for non-profit organizations contain three forms:

• Balance sheet (form according to KND 0710001).
• Report on financial results (form according to KND 0710002).
• Report on targeted financing (form according to KND 0710006).

All forms are very concise and strongly resemble reporting for small businesses. The balance sheet contains four indicators in Assets, five indicators in Liabilities, the Target Financing Report is reduced to seven lines.

Annual financial statements of non-profit organizations for 2017 on the usn (knd 0710096)

The tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). D. 2-NDFL and 6-NDFL, if no payments were made to employees for the entire year. Even if the NPO does not operate, it still has a governing body, for example, a chairman. Usually in this case the chairman works without pay.

But as our practice shows, non-payment of wages can cause claims from the inspection authorities. In this situation, we recommend concluding a civil agreement on the gratuitous provision of services between the NPO and the chairman. If persons working in an NPO do not receive wages or remuneration under civil contracts, then reports 2-NDFL and 6-NDFL do not need to be submitted (clause.

2 tbsp. 230 of the Tax Code of the Russian Federation (clause 2 of Article 230 of the Tax Code of the Russian Federation).

NPO reporting includes a balance sheet in a new form

Submit the following reports on time:

• a report on its activities, on the personnel of the governing bodies - once every six months, no later than the 15th day of the month following the end of the six months (January 15, July 15);
• report on the purposes of spending funds and using other property, including those received from foreign sources, and on the actual expenditure and use of funds and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);
• auditor's report based on the results of the audit of the annual accounting (financial) statements - annually, no later than April 15 of the year following the reporting one.

Marina Agaltsova, lawyer The simplified form was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/

Reporting of non-profit organizations in 2018

The Russian Ministry of Justice reports on its activities, containing information about:

• financial and economic activities, confirming compliance with the requirements of the law regarding the use of property and expenditure of funds of a charitable organization;
• the personal composition of the highest governing body of a charitable organization;
• the composition and content of the charity programs of the charitable organization (list and description of these programs);
• the content and results of the activities of the charitable organization; violations of the requirements of the above law, identified as a result of inspections carried out by tax authorities, and measures taken to eliminate them.

The annual report is submitted in person (through a representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting year. IN.

Zero reporting for non-profit organizations that do not carry out activities

If there is profit from business and other income-generating activities, and if this indicator is significant, information on the organization’s income and expenses is disclosed in an appendix to the balance sheet and a report on the intended use of funds. The “Code” column in reporting for socially-oriented NPOs is filled out on the basis of Appendix No. 4 of Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. “On the forms of financial statements of organizations.” Since the balance sheet includes aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the largest share in the aggregated indicator.

Since 2013, the Bukhsoft Enterprise and Bukhsoft Simplified System programs have added a separate module for accounting for non-profit organizations.

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Attention

Accounting statements and deadlines for their submission In 2018, financial statements must be submitted to regulatory authorities by March 31. NPOs working on the simplified tax system and socially oriented organizations can prepare reporting documentation according to a simplified type, and all other non-profit entities form a balance sheet according to the generally accepted model. The composition of financial statements in 2018 for non-profit associations will be as follows:

• Balance sheet.

If the institution does not operate on a commercial basis, then the “Capital and Reserves” section must be replaced with “Targeted Financing”. In the bay. reporting must indicate information about the sources of formation of assets.

Report on the intended use of resources.

Balance sheet for non-profits for 2018 form

A single declaration for income tax and VAT in the absence of movements on the account In case of zero activity, that is, in the absence of any movements in the account, it is necessary to fill out a single simplified declaration for income tax and VAT (clause 2 of Article 80 of the Tax Code of the Russian Federation) . The report form and the method of filling it out were approved by letter of the Ministry of Finance dated July 10, 2007 No. 62n. The deadline for submitting the declaration is until the 20th day of the month following the reporting period (clause

2 tbsp. 80 of the Tax Code of the Russian Federation). B. Income tax in the presence of movements in the account of non-profit organizations that do not have obligations to pay tax, that is, there is no profit, submit a tax return in a simplified form after the expiration of the tax period (clause 2 of Article 289 of the Tax Code of the Russian Federation).