Preparation of accounting (financial) statements

 Preparation of accounting (financial) statements

Starting from the reporting for 2019, new forms have been applied for financial statements (Order of the Ministry of Finance of Russia dated April 19, 2019, No. 61n). The verification of the accuracy of the information presented in the financial statements is carried out on the basis of the control ratios specified in the letter of the Federal Tax Service of Russia dated July 31, 2019, No. BA-4-1 / 15052 @.

When preparing financial statements, you must remember that:

§  forms must be signed with an enhanced electronic signature and sent in electronic form according to the established format (exception: small business);

§  From January 1, 2020, Appendices Nos. 10 and 11 to the letter of the Federal Tax Service of Russia dated July 16, 2018, No. PA-4-6 / 13687 @ "On the submission of accounting (financial) statements in the electronic form on the TCS" were declared invalid (Letter of the Federal Tax Service of Russia dated 12/25/2019 No. PA-4-6 / 26663 @)

The procedure for submitting accounting (financial) statements

Starting this year, the submission of financial statements to Rosstat has been canceled (Federal Law No. 444-FZ of 28.11.2018). It is only needed by tax officials.

The financial statements are submitted in electronic form in an XML file and the auditor's report in pdf. Small businesses are free to report on paper, but this will not always be the case. Since 2021, an electronic format has also been established for them.

Access to financial statements of other persons

From this year, the financial statements of other persons are available for a fee (Federal Law No. 444-FZ of 28.11.2018). The cost of access to an electronic resource for one workplace is 200,000 rubles. per year (Resolution of the Government of the Russian Federation of June 25, 2019, No. 811).