Non-profit organizations are required to submit reports to the Ministry of Justice.

NPO reporting options:

• simplified.

Simplified reporting - a free-form statement about the continuation of the activities of an NPO. Served with a document that confirms:

that there are no citizens and organizations of foreign states among the founders and participants;

lack of foreign funding for the formation of NCO assets (money, property, property rights). Full list foreign sources;

the amount of receipts of money and property for the year is less than 3 million rubles.

stateless persons and their representatives;

foreign citizens and organizations, states, international corporations;

Russian enterprises who received capital or property from the above sources, except for OJSC and their subsidiaries with state participation.

Different forms of NPOs different forms reports.

Non-Profit Organizations of any form, who received property from domestic sources, rent:

• form N ON0001 - report on the activities and composition of managers;

  form N ON0002 - report on expenditure Money received from donors.

  if an NPO has received foreign capital or property, then form N ON0003 on the amount of funds received is added to the reporting to the Ministry of Justice.

Cossack societies submit the GRK003 form. The form contains the total and fixed number of members of the Cossack society who have assumed obligations to perform state or other service (Order of the Ministry of Justice of Russia dated October 13, 2011 No. 355 “On approval of the procedure for maintaining state register Cossack societies in Russian Federation»).

And also OH0001 and OH002 or a message about the continuation of activity. These forms are published on information portal Ministry of Justice. There is no need to submit in paper form.

State companies publish on the Internet on their official website an annual report on the implementation of the strategy of the state company. The publication takes into account the requirements of the law and state secrets. The report is published before May 1 of the next reporting year.

Political parties once every three years they submit an application to continue their activities. They indicate the number of members, the location of the governing body, similar information about regional branches (clause 2, article 27 of the Federal Law “On political parties”). Information about the number is provided in the form of a copy of the protocol of election results, certified by the election commission of the appropriate level.

Religious organizations received money or property from domestic, international and foreign organizations, foreign citizens, stateless persons. Such NCOs submit (clause 2, article 25 of the Federal Law “On freedom of conscience and on religious associations”) a report in the form ОР0001.

Non-profit organizations - foreign agents hand over to the Ministry of Justice:

• a report on the money and property received, their intended distribution, purposes of spending or use (Form N SP0001).

  report on the actual use of money and property (Form N SP0002).

  information on programs to be implemented in Russia (Form N SP0003).

Reporting principles

Reports are prepared on the basis of valid organizational and accounting data.

The reports reveal the ongoing processes and results of completed projects of the organization without unnecessary details. To clarify, the regulatory authorities themselves will conduct an audit.

Prepare reports in the form, which is enshrined in the order of the Ministry of Justice No. 170.

Reports are submitted to the territorial subdivision of the Ministry of Justice to which the NPO belongs.

Reports are handed over in accordance with the law.

Reporting methods

Personal submission of the report.

Sending by mail.

Sending by e-mail. Possible with e-mail digital signature NGO manager and accountant.

Publication of reports and results of activities on the official website of the Ministry of Justice of Russia.

Publication of reports in the media or on your own website on the Internet (except for personal information about participants and leaders of NGOs).

Reporting deadline

Domestic NCOs without foreigners in the participants and foreign capital inflows submit or publish reports once a year. This condition is spelled out in Law No. 7-FZ of 01/07/1996 "On Non-Commercial Activities". Reporting is submitted by April 15 of the year following the reporting year.

Foreign NCOs submit or publish a report on the personal composition of leaders every six months. Every three months - a report on the targeted spending of funds received from the parent company. Foreign NCOs must undergo an audit once a year.

Non-profit organizations are required to publish annually on the Internet or in the media a message about the continuation of their activities.

NGOs are required to publish on the Internet or in the media the same information about their activities that they provide to the Ministry of Justice:

domestic NGOs - once a year;

foreign NGOs - once every six months.

Common mistakes in reporting

Errors in reporting most often occur during its preparation:

incomplete package of documents;

wrong data. Information in forms OH0001 and OH0002 differs from information in the departmental register;

there is no completed form OH0002 for the activities carried out, mentioned in the form OH0001 or the departmental register;

in paragraphs 1 and 2 of the form ON0002, information was entered on the funds received instead of disclosing expenditure items;

disclosure of expenditures of unearmarked funds without indicating sources of income;

incomplete design: unbound, unnumbered pages.

Responsibility for violation of reporting

Non-profit organizations are liable in accordance with Article 33 of Law No. 7 "On Non-Profit Organizations".

The activities of a non-profit organization: how to correctly form and submit reports, features of the presentation of financial statements non-profit organizations- read the article.

Question: Report on financial results full or simplified? Those. you need to submit a balance sheet, a statement of financial results - are these forms complete or simplified? Explanations to the balance sheet do not need to be submitted?

Answer: 1. By general rule NCOs should use the generally established format for reporting financial results. It is given in Appendix No. 1 to Order No. 66n. At the same time, you can submit a statement of financial results in a simplified form (Appendix No. 5), if your company is not prohibited from keeping accounting in a simplified form (paragraphs 4, 5 of Article 6 of Law No. 402-FZ).

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

2. Yes, you can use simplified forms of the balance sheet and report on the intended use of funds for social oriented organizations(Appendix No. 6 to Order No. 66), if the organization has the right to simplified methods of conducting accounting(clause and article 6 of Law No. 402-FZ, letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07-01-06 / 57795, clause 2.1, clause 3 of article 1 of Law No. 7-FZ, Law No. 7-FZ) .

3. Yes, explanations to financial statements may not be submitted. However, if desired, for significant indicators, you can provide the necessary explanations for the financial statements, compiling them in any form in text and (or) tabular form. In this case, you can focus on the design example given in Appendix No. 3 to Order No. 66n. It is also acceptable to draw up forms such as a statement of changes in equity and a statement of cash flows. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

What documents must be submitted as part of the financial statements

Non-Profit Organizations

The minimum composition of the annual accounting (financial) statements of a non-profit organization is as follows: Balance sheet, Report on the intended use of funds and annexes to them. This is stated in part 2 of article 14 of the Law of December 6, 2011 No. 402-FZ.

Non-profit organizations must prepare a Statement of Financial Performance if the following conditions are met:

• in the reporting year, the non-profit organization received income from entrepreneurial and (or) other income-generating activities;
• the indicator of income received by the non-profit organization is significant;
• disclosure of data on profit from entrepreneurial and (or) other income-generating activities in the Report on the intended use of funds is not enough to form a complete picture of financial position non-profit organization, the financial results of its activities and changes in its financial position;
• without knowledge of the indicator of income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities.

This conclusion follows from the provisions of Part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraphs and PBU 4/99, information of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10/2012. *

At the same time, non-profit organizations may not submit a Cash Flow Statement as part of their annual financial statements (clause 85 of the Regulations approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

However, non-profit organizations recognized as foreign agents are not entitled to use simplified accounting methods and submit reports in accordance with simplified forms. The same applies to law firms and notary chambers. A complete list of those organizations that are not entitled to simplify accounting and reporting is given in Part 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ. *

The composition of the reporting of non-profit organizations is given in the table.

The composition of the financial statements of non-profit organizations

Reporting of non-profit organizations (NCOs) to the Ministry of Justice of Russia

Rule No. 1 All NPOs submit a balance sheet and a report on the intended use of funds

There are nuances

The composition of the financial statements of state (municipal) institutions is established in accordance with the budget legislation of the Russian Federation, since they are public sector organizations (clause 4, article 14 of Law No. 402-FZ).

Like commercial firms, NCOs are required to draw up a balance sheet. As for the income statement - form No. 2, then non-profit companies need to fill it out only in specific cases, we will talk about them in detail in the next section. On the other hand, all NPOs, without exception, need to fill out a report on the intended use of funds (clause 2, article 14 of Law No. 402-FZ). Where can I get the forms of these documents?*

Let's start with the balance sheet. The order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the Forms of Accounting Statements of Organizations” (hereinafter - Order No. 66n) contains as many as three forms of this document. The first form is general. It is given in Appendix No. 1 to Order No. 66n. It can be used by any NGO. The other two forms are simplified. Therefore, it makes sense to find out in what cases NGOs have the right to use them.

Thus, Appendix No. 5 to Order No. 66n provides a simplified balance sheet for small businesses. But of all NGOs, only consumer cooperatives. And then only if certain criteria are met (we talked about them in the box on the right). That is, most NPOs are not small businesses. It turns out that only some consumer cooperatives can afford to use this simplified form (clause and article 6 of Law No. 402-FZ).

Non-profit organizations do not fall into the category of small businesses, with the exception of consumer cooperatives. But even a consumer cooperative, in order to be considered a small organization, must meet a number of conditions.

And in Appendix No. 6 to Order No. 66n, a form is provided specifically for socially oriented non-profit organizations (see the box below about them). At the same time, the letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07 01 06/57795 states that other NPOs can also use this form. The fact is that, as a general rule, non-profit organizations have been granted the right to keep accounting in a simplified form and fill out simplified financial statements (clause 4, article 6 of Law No. 402-FZ). However, special forms have not yet been approved, so NPOs are allowed to apply the balance sheet form provided for socially oriented companies. Please note that it is much simpler than the general form. Just keep in mind: this special form from Appendix No. 6 to Order No. 66n cannot be used by non-profit organizations that do not have the right to simplified accounting methods. Such NPOs are listed in paragraph 5 of Article 6 of Law No. 402-FZ. These are, in particular:

- organizations whose financial statements are subject to mandatory audit;

— housing and housing-construction cooperatives;

— credit consumer cooperatives (including agricultural credit consumer cooperatives);

— political parties, their regional branches or other structural subdivisions;

- bar associations;

— notary chambers;

— non-profit organizations included in the register of NCOs performing the functions of a foreign agent.*

And now let's talk about the form of the report on the intended use of funds. As a general rule, NPOs report in the form given in). These are NPOs created in the forms provided for by Law No. 7-FZ, with the exception of state corporations, state-owned companies and political parties. Consumer cooperatives, HOAs, horticultural, horticultural and dacha non-profit associations of citizens absolutely cannot be recognized as socially oriented. Since Law No. 7-FZ does not apply to these NPOs (clause 3, article 1 of Law No. 7-FZ). In addition, for an organization to be considered socially oriented, it must carry out activities aimed at solving social problems, developing civil society in Russia, as well as the types of activities specified in Article 31.1 of Law No. 7-FZ. *

Rule No. 2 It is recommended to draw up a report on the financial results of an NCO if the income from the business is significant

A non-profit organization may entrepreneurial activity if it is provided for by its articles of association. But only insofar as it serves to achieve the goals for which it was created (clause 4, article 50 of the Civil Code of the Russian Federation). However, there should be no legal prohibition on such activities.

Data on profit from entrepreneurial and other similar activities are disclosed in the report on the intended use of funds. For this purpose, the corresponding line is provided in this form. But if you think that the information in the statement of intended use of funds is not disclosed in sufficient detail, you can also draw up a statement of financial results. For example, this would be required if, in the reporting year, your organization received substantial income from commercial activities (clause 1, article 13

As a general rule, NCOs should use the generally established form of the statement of financial results. It is given in Appendix No. 1 to Order No. 66n. Only consumer cooperatives that are small businesses and have the right to use simplified accounting methods can act differently. They can use the form provided for in Appendix No. 5 to Order No. 66n. *

Note that both forms are called "Profit and Loss Statement". The name is old. Starting from the reporting for 2012, this report should be called the income statement (information No. ПЗ 10/2012). Therefore, if necessary, make changes to the form header yourself.

Today, on the territory of the Russian Federation, not only commercial activity but also non-commercial.

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It is necessary to register such institutions with various state regulatory authorities.

At the same time, it should be remembered that there are a large number of very different features associated with the activity this kind enterprises, also called NPOs.

First of all, responsible persons will need to remember the importance of reporting on the activities of non-profit organizations.

What you need to know

The activities of non-profit organizations arouse no less close interest in various kinds of regulatory bodies than commercial ones.

The main reason for this is the presence of a large number of various, indulgences on the part of the state for all kinds of NGOs.

That is why it will be necessary to familiarize yourself in advance with all the main points related to the activities and reporting of such enterprises. Exists a large number of all kinds of features.

The most significant issues that will need to be considered on a mandatory basis today include:

• basic concepts;
• deadline for submission of documents;
• legal base.

Consideration of the issues outlined above will make it possible to form reports in an appropriate way and avoid the most common mistakes.

Basic concepts

First of all, the head of a non-profit organization, as well as its accountant, and other responsible persons should familiarize themselves with the current legislative norms.

Only the absence of various violations of legal documents will make it possible to avoid a large number of various errors and other difficulties.

But for a correct interpretation of the main provisions, it will be necessary to familiarize yourself with the various terms used in the NAP.

To the most important concepts related to normative documents governing the work of NPOs include the following:

• "non-profit organization";
• "annual reporting";
• "statistical reporting";
• "disbursement notices";
• "structural units";
• "founders";
• "public associations".

At the moment, first of all, it will be necessary to familiarize yourself with the concept of “non-profit organization”. Also, in relation to this kind of structures, it will be possible to use the abbreviation NPO.

This type of institution refers to various kinds of enterprises, the main purpose of which is not commercial, but other activities.

At the same time, it is not planned to receive any profit, there is no such thing. It is important to remember that the format of the activities of an enterprise of this type must fully comply with the facts.

Otherwise, quite serious problems can arise - up to compulsory.

"Annual reporting" - a set of various kinds of documents that reflect information about all income received as a result of conducting certain activities.

Most often, such documents are various kinds of declarations. " Statistical reporting"- a set of various kinds of reports that are compiled by enterprises according to previously established forms of documents.

This type of reporting will be provided to Rosstat. “Notice of spending funds” is a special document, the format of which is established at the legislative level.

Compulsorily formed by non-profit enterprises. Is one of the most important documents reporting.

"Structural divisions" - branches of non-profit enterprises, which are located separately from the main enterprise.

A similar status is assigned if equipped workplace for more than 2 months.

An important feature of such units is that they must have a separate balance sheet, as well as provide reporting separately from the main organization.

There are also other points related to reporting structural divisions.

"Founders" - any natural or legal person who is the founder, owner and leader of the organization. It should be remembered that there can be several such founders at the same time.

It is the founders who have the right to make various kinds of important decisions regarding the conduct of the activities of a non-profit enterprise.

The board of founders also appoints an executive body that has the right to represent the interests of the NPO.

"Public associations" is one of the varieties of non-profit enterprise, which is created on the basis of the common interests of ordinary citizens.

At the same time, the reporting of such an NPO should be formed in accordance with all legislative norms in force with respect to such enterprises.

There are a large number of different nuances associated with this kind of activity. There are also various other types of non-profit enterprises.

Deadline for submission of documents

It is very important not to miss the deadline for submitting the relevant reporting documentation. First of all, this concerns various kinds of state off-budget funds.

The following deadlines are currently set:

An important feature of the type of organization under consideration is that there is a need to report to the regional tax authorities.

Reporting is not limited to the delivery of documents to state funds, as well as various kinds of statistical institutions. This moment is established at the legislative level.

Legal framework

At the moment, the fundamental document regulating the activities of such organizations, as well as on the basis of which reporting is formed, is

It includes the following main sections:

There are also some specialized legal documents that regulate the reporting of NCOs.

Today, such legal documents include the following:

Particular attention will need to be paid to the timing and format of the provision of various kinds of reporting.

Since the presence of errors, various kinds of shortcomings and incorrect presentation of information can cause a large number of various difficulties.

NPO tax reporting forms

At the moment, the format of tax reporting of a non-profit organization is established by law. All Required documents must be transferred directly to the place of permanent registration.

The very procedure for creating an NPO differs little from the formation of other organizations. There are differences only in the list of documents provided.

The same goes for reporting. It will be necessary to draw up a fairly extensive list of documents.

The most significant issues that will need to be considered in advance will include the following:

• delivery list;
• if zero reporting;
• responsibility for violations.

Checklist

At the moment, the list of documents for reporting is quite extensive. It includes a large number of various documents.

First of all, it is necessary to deal with the formation of financial statements. This moment is set

In accordance with this legal document, it will be necessary to submit reports of this type, which includes:

• standard ;
• attachments to the above documents - if for some reason it is necessary in a particular case.

The composition of financial statements is established only by federal law.

All documents required in this case must be submitted to the relevant authorities no later than 3 months after the end of the reporting period.

The list of tax documents for reporting depends on the applicable tax regime.

Enterprises that work on a common basis will need to pass:

• tax reporting in the form of various kinds;

Accountability of NCOs is a duty that lies with all structures of this kind. Despite the fact that such organizations are not created for the purpose of making a profit, the state closely monitors their activities. That is why they must be held accountable. In this material, we will figure out what kind of reporting, where and when non-profit organizations should submit.

There are several reporting forms for non-profit organizations that are submitted to the Ministry of Justice. Their forms were approved by Order of the Ministry of Justice of the Russian Federation dated March 29, 2010 No. 72.

NPO reporting to the Ministry of Justice in 2020: submission deadlines and types

Order of the Ministry of Justice of the Russian Federation dated March 29, 2010 No. 72 approves the following standard forms:

• on the activities of the NPO and its leaders - No. ON0001;
• on the expenditure of funds and the use of property - No. ON0002;
• on the amount of funds and property received from foreign persons and the purposes of its use - No. ON0003;
• about activities religious organizations and its leaders - No. ОР0001;
• for structural divisions foreign companies— No. SP0001, No. SP0002, No. SP0003.

Guidelines for filling out all of the listed forms are contained in the Order of the Ministry of Justice of the Russian Federation dated March 17, 2011 No. 81. All NGOs are required to submit reports. Some concessions exist for organizations that received no more than 3 million rubles during the year, whose members and leaders are not foreigners, provided that the funds are not received from other states. Such NCOs can submit reports in free form. In this document, it is necessary to provide data proving compliance with the listed parameters. This possibility is described in paragraph 3.1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ.

As for the deadlines for submission, forms OH0001, OH0002, OH0003, SP0002 are submitted until April 15th. SP0001 is submitted before the last day of the month following the reporting quarter. SP0003 - before October 31, and reports in free form must be submitted before March 30.

Responsibility of NGOs for violations

In case of detection of violations in the activity, the Ministry of Justice first issues a warning with the requirement to eliminate the violations. At least 1 month is allocated for taking appropriate measures. If violations after due date not eliminated, a fine may be imposed on the organization (part 1 Article 19.5 of the Code of Administrative Offenses of the Russian Federation):

• for officials - from 1000 to 2000 rubles;
• for legal entities - from 10,000 to 20,000 rubles.

In addition, an administrative penalty may be applied in the form of disqualification for a period of three years or forced termination of activities through the court.

Unscrupulous organizations that do not provide at all or do not submit timely reports on their activities and financial position can also be punished. According to

tax period is the year (Article 285 of the Tax Code of the Russian Federation),

C. VAT in case of account movements

An updated VAT return must be submitted. Taxpayers, including those who are tax agents, as well as persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are required to submit to the tax authorities at the place of their registration the relevant tax declaration on time no later than the 20th day of the month following the expired tax period.

VAT tax period is a quarter (Article 163 of the Tax Code of the Russian Federation).

D. 2-personal income tax and 6-personal income tax, if no payments were made to employees throughout the year

Even if an NPO is not active, it still retains a governing body, such as a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from inspection bodies. In this situation, we recommend concluding .

If persons working in NCOs do not receive wages or remuneration under civil law contracts, then reports 2-NDFL and 6-NDFL do not need to be submitted (clause 2 of article 230 of the Tax Code of the Russian Federation (clause 2 of article 230 of the Tax Code of the Russian Federation).

But if the organization is afraid that its account may be blocked due to non-delivery of zero reporting, then it can be sent to the Federal Tax Service with a notification that the NPO is not a tax agent, which means it should not provide a 6-personal income tax calculation.

E. Declaration on corporate property tax, land and transport tax

An organization that does not have property recognized as an object of taxation does not submit a declaration. Only taxpayers must submit a tax return for property tax, land and transport tax (Article 386 of the Tax Code of the Russian Federation, clause 1 of Article 388 of the Tax Code of the Russian Federation and paragraph 1 of Article 357 of the Tax Code of the Russian Federation).

E. Information on the average number of employees

If the NPO did not carry out the work, this does not exempt it from the need to submit information. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer shall submit to the tax authority no later than January 20 of the current year information on average headcount employees for the previous calendar year in the form approved by order of the Federal Tax Service dated March 29, 2007 N MM-3-25/174@.

G. Accounting statements

The obligation to send financial statements to the tax authority at the location of the organization is fixed pp. 5 p. 1 art. 23 NK RF. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 federal law dated 06.12.2011 No. 402-FZ). Reporting is submitted to the tax authority at the location of the organization on time not later than three months after the end of the reporting year. Non-profit organizations that had no income and expenses during the reporting period may submit a zero report.

2. PENSION FUND

A. Form RSV-1 (since 2017 administrator of the Federal Tax Service)

Each policyholder must submit a calculation in the RSV-1 form at the end of the reporting and settlement period (clause 1, part 9, article 15 of the Law of July 24, 2009 N 212-FZ), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the insured does not make payments in favor of individuals. In other words, the reporting obligation is linked to the status of the insured. The insured is a person who employs people under an employment contract or who pays insurance premiums for persons working under a civil contract (Article 5 of the Federal Law of July 24, 1998 N 125-FZ). If there are no such people, then it is logical to assume that there is no obligation to provide reports.

We sent inquiries to the Pension Fund and the Ministry of Labor in the case of the NGO "Mothers of Prikumye", where the only permanent employee did not receive any wages doing essentially volunteer work. Pension Fund complained to the organization.

In response to our requests, that, as a general rule, it is necessary to conclude an employment contract with the chairman of an NPO. However, he did not rule out the possibility of disinterested performance of work, provision of services, provision of other support within the framework of civil law. The Ministry of Labor also emphasized that “the conditions for the implementation specified works may be enshrined in a civil law contract. Thus, the Ministry of Labor did not rule out the possibility of concluding employment contract, but an agreement for the free performance of services with the chairman. At the same time, the Ministry of Labor indicated this possibility in passing, which indicates that the issue has not been worked out at the level of the ministry. That is, in order to avoid claims from the Pension Fund, it is better to send a zero calculation.

B. Form SZV-M

Monthly report on form SZV-M provided to the pension fund and contains a list of all employees. In the absence of activity and at the conclusion of a civil law contract with the chairman on the gratuitous performance of his duties, in our opinion, it is not necessary to submit this monthly report.

The Pension Fund of the Russian Federation in its letter indicated: the question of the need to submit public associations who are insurers under compulsory pension insurance, reporting in the SZV-M form depends on the fact of the presence or absence of labor or civil law relations between public associations and their participants, based on labor or civil law contracts for payments, for which accrued and paid in PFR insurance premiums for mandatory pension insurance. In the absence of such a formalization of relations, public associations do not submit reports in the SZV-M form for such persons.

Please note that in this letter the Pension Fund indicates that "for such persons" it is not necessary to submit reports. But he does not write that reporting does not need to be submitted at all. Therefore, in such a case, it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the FSS is the same as with reporting to the Pension Fund of the Russian Federation. If there is a leader who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law contract. If you definitely do not want to have claims from the FSS, then it is better to submit zero reporting. Please note that from January 1, 2017, a new form for the delivery of 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not release from the obligation to confirm the main view. To do this, before April 15, the FSS must submit:

• statement confirming the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year.

4. Rosstat

Organizations must submit annual financial statements to Rosstat. As we indicated above, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 of Federal Law No. 402-FZ of December 6, 2011).

Moreover, Russian legal entities, including NGOs, obliged provide primary statistical data to Rosstat. You can find out more about what kind of data this is and when they need to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit about a dozen forms, and even at different times.

5. Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for

• public associations
• all other NGOs
• NCOs included in the register of non-profit organizations performing the functions of a "foreign agent".

A. Public associations

Even if there was no activity, you must submit a report on form OH0003 and a letter of continuation of activity,

B. Other NPOs (other than “foreign agents”)

There are two options here. The first is for NGOs that meet at least one of the following criteria:

• founders (participants, members) are foreign citizens and (or) organizations or stateless persons,
• for the previous year there were receipts of property and funds from foreign sources,
• over the previous year, the receipt of property and funds of NPOs (from any sources) amounted to more than three million rubles.

Such organizations submit a report in the form OH0001 and in the form OH0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ The deadline is April 15 of the year following the reporting one.

The second option is for NCOs that do not meet any of the above criteria. In this case, the NPO posts on the website of the Ministry of Justice a statement/message on the continuation of activities, as well as statement that the NPO does not meet any of the above criteria. The deadline is April 15 of the year following the reporting year.

A charitable organization additionally submits to the Ministry of Justice of Russia a report on its activities containing information on:

• financial and economic activities, confirming compliance with the requirements of the law on the use of property and expenditure of funds charitable organization;
• the personal composition of the supreme governing body of the charitable organization;
• the composition and content of the charitable programs of the charitable organization (the 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 conducted by the tax authorities, and the measures taken to eliminate them.

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

C. NPOs – “foreign agents”

Submit the following reports on time:

• a report on its activities, on the personal composition 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 purpose of spending money and other property, including those received from foreign sources, and on the actual spending and use of money 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);

Letter of the Pension Fund of the Russian Federation dated July 13, 2016 N LCH-08-26 / 9856 "On sending clarifications on the provision of monthly reports"

clause 3 of the Regulations on the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved. Decree of the Government of the Russian Federation of August 18, 2008 N 620