How to submit VAT electronically as an individual entrepreneur. Submission of electronic reporting to the tax office via the Internet
NUC will implement a comprehensive solution at a price of 160 rubles/month.- automate document flow with the Federal Tax Service, state and extra-budgetary funds with benefits!
Important: Since 2015, reporting to the Tax Service in electronic format is mandatory. Its late submission or absence will entail fines, bans on financial transactions...
A tariff that gives you everything you need
- Submitting reports to the Federal Tax Service
- Subscriber registration in the System
- Software for generating, checking and transmitting reports to the Federal Tax Service
- Setting up a taxpayer's workplace
For only 2,000 - 4,000 rubles/year, submitting electronic reports via the Internet will become convenient and reliable:
Subscribe to the main tariff plan before August 31 - and our Center will transmit reports to the Pension Fund, Social Insurance Fund, and Rosstat for FREE.
Where to start? Or without which accreditation for TP is impossible:
THREE components of the electronic process:
Multifunctional program for submitting reports to the Tax Service (and Funds). The hardware and software is responsible for generating, checking and sending reports. You can choose to implement a remote “thin client” or install the software on your PC. The latter option has the advantage that the Internet is not needed to generate documents.
Operator acting as an intermediary between the declarant and the Federal Tax Service (pension/insurance fund). After signing, the reporting package “goes” to the operator, who sends you a notification of receipt. For inspection, the date indicated in this notice is evidence of timely delivery.
The THIRD and mandatory element of reporting via the Internet is an electronic signature. Without it, the documentation will not have legal weight!
To connect reporting via the Internet, prepare:
- Passport, SNILS of an individual entrepreneur or the head of an LLC
- Document confirming legal status. person/entrepreneur
Electronic submission of reports to the Tax Service is not only an obligation. Speeding up and automating routine operations - that's what it gives! Take it into service...
The procedure for filing a VAT return within the framework of the general taxation system has certain nuances. If other reports on the OSN can be submitted to the regulatory authorities on paper, then for value added tax there is currently no such possibility. The VAT return is submitted electronically, and that’s all. This report, if submitted in paper form, will simply be considered not submitted. What does this mean for ordinary taxpayers?
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.
Electronic reporting through a representative
An option to get out of the situation when it is not possible to quickly issue an electronic signature, but a VAT return must be submitted, may be to submit the report through an authorized person who has the necessary electronic signature. He will provide VAT reporting to the Federal Tax Service in electronic form, that is, the requirement will be met.
A corresponding power of attorney is issued to the representative. The individual entrepreneur must have such a power of attorney certified by a notary. Legal entities issue this document signed by the director and the seal of the organization - this is sufficient assurance.
The power of attorney must be submitted to the tax office, and only after that the representative will be able to submit tax reports on it for the principal. You can do this in person, that is, simply bring the power of attorney to the Federal Tax Service. It is also possible to transmit it via electronic communication channels, but in this case the scanned document must also be signed electronically by the principal himself, and if the latter does not have an electronic signature, this option is a dead end. So, in order to avoid problems with reporting in the future, you still need to visit the inspection.
The reporting itself, submitted to the Federal Tax Service electronically in this way, will have certain specifics. On the title page of all declarations without exception there is a field entitled “I confirm the accuracy and completeness of the information specified in this declaration.” It indicates the value “1” if the report data is certified by the director of the company or the individual entrepreneur himself. For a representative submitting a report under a power of attorney for a third party, the value “2” is indicated, and in addition, the field “Name of the document confirming the authority of the taxpayer’s representative” is filled in - it indicates the date and number of the executed power of attorney.
Of course, this applies not only to the VAT return, but to any other report submitted by the representative.
VAT reporting must be submitted by all payers of this tax - individual entrepreneurs and legal entities - electronically through a specialized operator. This procedure presupposes that the taxpayer has:
- electronic digital signature with a valid certificate;
- access to the software through which declarations are sent to the Federal Tax Service;
- Internet access.
If at least one of the above conditions is not met, VAT reporting will not be sent electronically. But the occurrence of such a situation is quite likely: the digital signature certificate may expire or be canceled for one reason or another, the program for sending documents will freeze or become infected with a virus, and failures in access to Internet resources are not uncommon even in the largest cities.
What should a taxpayer do in this case?
There is only one option - to submit reports through a proxy. For some time, taxpayers took advantage of the opportunity to submit a declaration in paper form, while paying a fine for reporting not in the form in the amount of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). However, since 2015, in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation clearly states that a declaration on paper is considered not submitted. And these are completely different fines.
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 submitted to 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-4-15/19558@.
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.
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.
PLEASE NOTE! Starting from the 1st quarter of 2019, you will need to report VAT using a new form. Read about filling it out.
The article will discuss the main points that taxpayers need to know when generating and sending electronic VAT reports. How to choose the easiest and most profitable way to send a declaration to the Federal Tax Service? How much do operator services cost and what difficulties arise when working with them?
Obligation to submit an electronic declaration
Electronic reporting tools
Any accountant understands that it is most convenient to submit VAT via the Internet using the exact program in which it was created. Transferring reporting from an accounting program to another resource is not immune to additional errors. Therefore, a program is needed that will allow you to pass the NSD via the Internet and, if possible, for free. First of all, the thought comes to mind about the website of the Federal Tax Service of Russia. There really is a “Taxpayer” program, which is absolutely free. In addition, there are many offers on the market for accounting and reporting programs. Some of them can be considered shareware, but most will still require certain financial investments. After all, as you know, you have to pay for convenience.
Program from the Federal Tax Service: submitting VAT electronically for free
The Federal Tax Service is conducting a pilot project to operate software that ensures the submission of tax and accounting reports in electronic form through its website on the Internet. Taxpayers are given the opportunity to submit reports electronically completely free of charge. Although the “help” button in each section provides instructions for filling out the corresponding section of the VAT return, this program does not provide support. You will have to track all software updates yourself. The user must deal with all errors and malfunctions independently. It will also not be possible to test the declaration before sending it.
Moreover, in accordance with paragraph 3 Article 80 of the Tax Code of the Russian Federation and with point 5 Article 174 of the Tax Code of the Russian Federation, Tax returns for value added tax can be submitted using the Federal Tax Service service only if you have an electronic digital signature (EDS). You will have to buy it from any accredited certification center. That is, there will still be certain costs for sending reports in this way. In this regard, today it is not possible to submit a VAT return absolutely free of charge. Therefore, it is still worth getting to know paid services better.
Electronic reporting market
There are two ways to generate a VAT return and explanations in electronic form (2018), as well as send them to the tax office:
- direct;
- representative.
In the first case, the taxpayer organization must independently enter into an agreement with an electronic document management (EDF) operator. In addition, there are intermediary companies, in other words - special operators, with whom you can also negotiate. The taxpayer becomes a subscriber under the agreement, he is provided with a program for sending reports, and an electronic digital signature is issued for the manager or other authorized person. In this case, the organization must have a special programmer who can configure the program, integrate it into the accounting program and update it regularly. For services, you will have to transfer money annually to the EDF operator.
In addition, there are so-called cloud services. In this case, the software is provided by the operator directly on the Internet and the user does not have to install anything on their computers, but can access such a program from any computer or laptop. In this case, the user receives full control over the submission of his reports, as well as the ability to directly receive notifications and requests from the tax service.
The representative method is much simpler, but it does not guarantee control over the delivery of reports. In this case, the VAT return is sent through an organization that already has a software package installed that allows you to send reports to other organizations or entrepreneurs. Typically, such services are much cheaper than working directly with an operator. However, the tax authorities themselves do not welcome them, because in this case there is no feedback for them from the VAT payer.
Operator and program selection
In total, today 119 electronic document management operators are registered and operating in Russia (the full list can be viewed on the Federal Tax Service website). Such an operator must be a Russian organization and comply with the requirements approved by the Federal Tax Service of Russia (clause 3 of Article 80 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated September 30, 2013 N PA-4-6/17542). You can only work with those operators that are registered with the Federal Tax Service of Russia. Although the leaders in the EDI market are constantly changing, today the leaders in terms of the number of clients are:
- Tensor (product - Sbis);
- Kaluga Astral (product - Astral Report and many other projects where Kaluga Astral appears only as a special communications operator: 1C reporting, Bukhsoft Online, My Business, Sky and others);
- SKB Kontur (products: Kontur.Extern, Elba and Accounting.Kontur);
- Taxcom (products: Dockliner and 1C-Sprinter).
Products for sending reports include:
- Accounting.Contour ( http://www.b-kontur.ru );
- Astral Report ( );
- Contour.Extern ( http://kontur.ru/extern ) ;
- My Business ( http://www.moedelo.org/ ) ;
- Sky ( );
All of these companies do not provide the opportunity to submit VAT for free via the Internet, but they all hold promotions during which they offer temporarily free reporting preparation. In addition, when establishing long-term cooperation, you can almost always get good discounts and submit VAT returns for a very reasonable fee.
Programs and prices
The leader in terms of price-quality-convenience ratio in the electronic reporting market is 1C-Reporting. Comparison with other special operators is presented in table form. As an example, we took the service of a legal entity during the year.
1C-Reporting | Astral Report | Sky | Bukhsoft Online | Circuit. Extern | My Business | Sbis | Otchet.Ru | |
Price per year | Price from 3900 to 5900 rubles. | from 2900 rub. |
Price from 100 to 170 rubles. for the report |
Single price - 2938 rub. |
from 2900 rub. | from 9996 rub. | 3300 |
Price from 1300 to 4300 rubles. |
Technology | Offline | Offline | Online | Online | Online | Online | Offline | Offline |
Technical support | around the clock | around the clock | around the clock | daily from 07-00 to 19-00 | around the clock | around the clock | around the clock | around the clock |
Checking the report | Yes | No | No | Yes | Yes | No | Yes | Yes |
Obviously, when choosing the optimal program, you need to consider how it will work:
- offline — the system is installed on the computer (copy on an external hard drive or flash drive);
- online - cloud technologies, work from any computer on the Internet.
From the table above it can be seen that the first group includes such software products as: VLSI++, and. The second group is a little more difficult. Not all online programs allow access from any device. For example, Kontur.Extern allows you to generate and send a VAT return directly on its portal in cloud mode, but you can only access the information from the computer on which the cryptographic information protection tool (CIPF) is installed. Therefore, Contour can be considered an online program only conditionally. Completely “cloud” programs are Bukhsoft, Moe Delo, Otchet.ru and.
To select a special operator, it is important to evaluate the ratio of the functions and options offered to their price among similar operators. More expensive options usually include additional services, such as checking the declaration before sending. In addition, users can even receive a regulatory framework for accounting and reporting, as well as advice from experienced accountants. Ease of connection and configuration, as well as feedback from the Federal Tax Service of Russia, play an important role. After all, in addition to sending the VAT return itself, you must receive from the Federal Tax Service a receipt of its receipt, as well as other requirements and notifications.
Checking the electronic VAT return
Before sending it to the Federal Tax Service, it is necessary to check the declaration: whether it is filled out in accordance with the format, whether the control ratios are met, whether the transaction type codes are indicated correctly, and it is also possible to check the counterparties for their reliability. The taxpayer himself can do this with the help of control ratios, which are also used by the tax authorities during a desk audit. Therefore, such testing before sending the declaration to the Federal Tax Service will allow taxpayers to avoid submitting an incorrect report containing errors, eliminate unnecessary correspondence with the tax authority and the need to submit updated declarations to correct errors.
Of course, such checks are carried out using specialized testing programs. However, the online service of the tax service does not provide such an opportunity. Among the most understandable and convenient programs for electronically sending VAT returns in this regard, we should highlight Kontur and Bukhsoft - only their report verification protocol contains transcripts that are understandable to most users. For example, Bukhsoft sends the following transcripts when testing a VAT return:
- Error in the Sender ID element - decoding "The file name must be unified, all letters are in capital letters. The file must have an identical name inside"
- Error: "Value not found in the sono directory" - transcript "This error indicates that the Tax Authority Code was entered incorrectly."
- Error: "The condition for the presence (absence) of the element File/Document/BookPurchase is not met when the value of the element Recognized8 is equal to "" - explanation of "The presence of Section 8 is not indicated in the report"
- Error: """ violates the length constraint for "7". Could not parse the attribute "CodeOper" with the value "" - decryption "Most likely, your operation codes are incorrectly specified or not specified. In the purchase books and sales books, the journal of received and issued invoices. You can read more in Government Decree No. 1137".
Obviously, even a novice user will be able to understand such decodings and eliminate all shortcomings before the VAT report is received by the tax office.
Federal Tax Service requirements
The taxpayer not only must submit VAT via the Internet, he also has the following interrelated responsibilities (clause 5.1 Article 23 of the Tax Code of the Russian Federation):
- ensure the acceptance of electronic notifications, demands and other documents sent via telecommunication channels by tax authorities within the framework of their powers;
- promptly (within six working days) send to the tax authority a receipt of receipt of such documents in electronic form;
- provide explanations for the electronic VAT declaration according to the TKS.
Tax authorities may request such explanations if errors and (or) contradictions are identified in the declaration between the information contained in the submitted documents, or if the information provided by the taxpayer does not correspond to the information contained in the documents held by the tax authority and received by it during tax control. The format for providing explanations has been approved by order of the Federal Tax Service of Russia dated December 16, 2016 N ММВ-7-15/682@. If the specified explanations are submitted on paper, such explanations are not considered submitted. If these requirements are not met, the Federal Tax Service may block transactions on the payer’s account. Therefore, the special operator must provide such an opportunity.
2015 brought us a lot of tax innovations. Some of them come into force on January 1, some – from July. Among the most significant is the electronic submission, together with the VAT return, of books of purchases and sales, and for some companies also a log of issued and received invoices.
Editor-in-Chief of the magazine "Actual Accounting" and the website aktbuh.ru Ph.D., member of the Council of NP ROSEU, General Director of the company "Electronic Express"Let's start with some good news. The deadline for submitting VAT reports and paying taxes has been moved from the 20th to the 25th of the month following the tax period (Clause 7, Article 2 of Federal Law No. 382-FZ of November 29, 2014). On the one hand, there will be more time to prepare a VAT report, on the other, its volume will increase significantly. The size of transferred files can reach several gigabytes. And here it is very important how special operators of electronic document
turnover (EDO) will prepare for VAT innovations.
Of course, there was enough time for this. After all, the law (Federal Law No. 134-FZ dated June 28, 2013), providing for the submission, along with the VAT return, of books of purchases, sales, and in some cases a log of issued and received invoices, was adopted back in 2013 and came into force step by step. A number of November laws also made their contribution. Let's look at the innovations in more detail.
Who should report VAT electronically?
From January 1, 2015, VAT innovations will come into force, which will inevitably add more work to the company’s accounting and tax services. Already in April, when submitting reports for the first quarter, in addition to the VAT return, you will need to submit books of purchases and sales for the tax period. This obligation applies to VAT taxpayers (clause 5.1 of Article 174 of the Tax Code of the Russian Federation).
Organizations that are not VAT payers or are exempt from this obligation, in the case of issuing an invoice with an allocated tax amount, must also submit a VAT return and provide the information specified in the invoices they issued.
Companies acting in the interests of other persons on their own behalf (commission agents, agents) or on the basis of transport expedition agreements, as well as when performing the functions of a developer, will be in a special position. Regardless of whether they are VAT payers or enjoy tax exemption, they are required to submit to the inspection the data from the log of issued and received invoices (clauses 5.1, 5.2 of Article 174 of the Tax Code of the Russian Federation).
Is the paper alternative outlawed?
Since 2015, the Tax Code has been supplemented with a norm (clause 5 of Article 174 of the Tax Code of the Russian Federation), which limits the submission of a VAT return on paper. It provides that the declaration is considered not submitted at all if the form established by paragraph 5 of Article 174 of the Tax Code of the Russian Federation for each category of organizations and entrepreneurs is violated. There is no indication of the form for submitting the declaration (paper or electronic) only in relation to tax agents who are not VAT payers or are exempt from tax (paragraph 2, paragraph 5, article 174 of the Tax Code of the Russian Federation), provided that they do not carry out intermediary activities, etc. . d. In all other cases (we talked about them earlier), a form for submitting a VAT report is provided - electronically using TKS. This means that for these companies, the use of any other form of representation other than electronic is automatically considered a violation.
This innovation comes into force on January 1, 2015 and applies not only to declarations for the tax period of the fourth quarter of 2014, but also to all reports without exception that clarify past periods for VAT. Thus, the legislation has practically eliminated one of the problems of tax inspectors - the transfer of taxpayers to electronic reporting.
Please note that all of the above applies only to VAT returns. For reports on other taxes, the general presentation rules established by the Tax Code of the Russian Federation apply.
In 2014, inspectors were very reluctant to accept paper VAT reports received by mail. Nevertheless, some companies still dared to submit VAT returns on paper, although in the end they faced the problem of a blocked current account. For example, a very trivial situation - an organization was registered in March and, taking into account all the time spent on collecting and signing documents, opening a current account, etc., it simply does not have time to connect the electronic document management system to the deadline for submitting the VAT report. Therefore, to avoid a fine, a blank declaration is sent by mail.
Strange situations also arose when tax inspectors, having not received an electronic VAT return, blocked the company’s current account. This was followed by a long investigation into why the tax authorities did not have the declaration. After all, it was sent... by mail. The problem was solved by submitting postal receipts to the inspectorate confirming the date of dispatch and resubmitting the declaration under the TKS. In this case, there was only one fine - 200 rubles for violating the form for submitting the declaration (Article 119.1 of the Tax Code of the Russian Federation).
Now, for submitting a paper VAT return, the consequences will be as follows. Firstly, under Article 119 of the Tax Code of the Russian Federation there is a fine for failure to submit a declaration. Its size is determined as five percent of the unpaid amount of tax declared for payment under this declaration for each full or partial month from the date established for submission, but not more than 30 percent. The minimum fine is 1000 rubles.
Secondly, there may be a risk of suspension of transactions on bank accounts (clause 3 of Article 76 of the Tax Code of the Russian Federation) if the declaration was not submitted within 10 days after the expiration of the deadline established for its submission. Moreover, the tax authorities retain the right to block a current account for three years from the date of expiration of the specified 10 days. In a similar manner, inspectors can suspend money transfers through company electronic wallets.
Not only send, but also receive electronically
So, VAT payers, as well as all those who issue or receive invoices with an allocated tax amount, must electronically submit a VAT return with the appropriate additions, and also ensure that they receive electronic documents regarding relations with inspectors. This must be done through the service provided by EDF operators. All companies and entrepreneurs mentioned above are required to submit to the inspectorate a receipt for receipt of tax correspondence in electronic form within six days from the date it was sent by the inspector. What will happen if this is not done?
Again, there will be problems with non-cash and electronic payments. Thus, tax authorities have the right (clause 3 of article 76
Tax Code of the Russian Federation) suspend operations on the current account and electronic wallets if a receipt is not sent to the inspectors within the above period:
- requirements for the submission of documents;
- requirements for providing explanations;
- notifications of a call to the inspection.
In these cases, inspectors have 10 days to make a decision to block accounts and electronic wallets. If such a decision is made later, it will be illegal. It must be appealed. True, current accounts and electronic wallets will be blocked all this time. Therefore, in order to avoid unnecessary disputes and disagreements not only with tax authorities, but also with counterparties, staff, etc., we recommend starting an accountant’s working day by viewing correspondence in the personal account of the EDF operator.
Previously, it was possible, having received, for example, a request for explanations in the EDI system, not to send a receipt and wait for this request to arrive by mail, having prepared more competent explanations in the meantime. Now it is no longer possible to take advantage of such a deferment “for free”.
Please note that the procedure for canceling a decision to suspend transactions on current accounts and electronic wallets has also been updated. Now the Tax Code of the Russian Federation specifies the unlocking rules for the above situations (clause 3.1, article 76).
If the suspension was due to failure to submit a declaration, the decision to cancel must be made by the inspectorate no later than one day following the day the report was submitted. If accounts and wallets were blocked due to the fact that the company did not send the inspectors a receipt of receipt of the demand or notification, the decision to cancel must be made no later than one day following the earliest of the dates:
- the day of delivery of the receipt of documents sent by the tax office;
- the day of presentation of documents (explanations) requested by the inspector, or the appearance of a representative of the organization, depending on what requirement/notification the inspectors sent.
Check, double-check, insure
It is now obvious that the complete transfer of relations between taxpayers and the tax service to electronic form is a matter of time. And quite soon. The tax department is actively introducing electronic technologies, using not only the EDI systems of special operators, but also the official website of the Federal Tax Service of Russia. Already now, through the personal account of a legal entity, you can receive certificates on settlements with the budget, submit applications for clarification of payments, etc. But organizing the reporting process is the prerogative of special operators. They are responsible for the timely and complete receipt of information from each of the parties to the electronic tax document flow.
It is already important to evaluate the work of a special operator, how quickly and efficiently his technical support service works, how quickly technical failures are eliminated and whether they occur. If problems arise, then it is worth insuring yourself in such a responsible matter as filing tax reports in an increased volume. Taking into account previous experience, organizations need to carefully consider the issue of ensuring the reliability and uninterruption of services for working with electronic tax reporting. To ensure business security during periods of peak load on reporting systems, in some cases it is necessary to have a duplicate EDI system, which will allow documents to be submitted on time in the event of a failure of the main system.
Express support is always there
In April 2014, when for the first time all VAT payers were required to submit returns electronically, unpleasant situations arose. So, on April 20, some accountants, when sending a declaration electronically, received a message that the report might not be delivered to the inspectorate due to overload. And then there was a desire to contact your Federal Tax Service of Russia and check whether the declaration was received. I would like to hope that this time there will be no such messages at all. After all, it’s not just about fines for being late in submitting a report, but also about your peace of mind.
On the “Actual Accounting” website aktbuh.ru with the participation of the “Electronic Express” company, you can quickly get help in submitting reports. “Electronic tax reporting” is a modern technological platform that is distinguished by its speed. The completeness and accuracy of the implementation of forms is in the best traditions of GARANT. The service offers an easy transition to an electronic document management system for invoices, acts and delivery notes.
If the company has all the documents prepared, issuing a certificate takes 15–20 minutes. In the “Electronic Tax Reporting” system, this is implemented thanks to a single window for entering data, which is then transferred to IT systems (CRM, accounting) and the certification center’s certification system. You can speed up the process even more. To do this, the manager, according to the current standard, requests in advance copies of the company’s documents. A client card is generated upon his arrival, and during a personal visit all that remains is to check the copies with the originals. Of course, it is possible to organize a prompt visit by a specialist, set up a turnkey system and thus save the company from at least a fine for late submission of the VAT return.
Also on the website aktbuh.ru you can get information about the amendments coming into force in 2015, get acquainted with the new deadlines for submitting reports, study recommendations for the preparation of reports and new report forms, and easily access tax Internet services.
Encyclopedias of solutions: always up-to-date information
Changes in legislation are promptly reflected in the unique materials of the GARANT system - Encyclopedias of Solutions. By contacting them, you will find brief, succinct and relevant information on the issue that interests you. The materials include an expert analysis of legal norms with references to legislation, taking into account the position of regulatory authorities and judicial practice.
System users
GARANT can connect the Electronic Tax Reporting system from the Electronic Express company by contacting the regional partner of the Garant company.
- Submission of electronic reporting to the tax office via the Internet
- Exclusion of a legal entity from the Unified State Register for false information: grounds, appeal of the decision of the Federal Tax Service on the upcoming exclusion
- What is an inn? By contacting the authorized body, you can find out
- Application for deregistration of UTII IP UTII deregistration grounds