Наталья Ключевская
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Федеральный закон от 28 ноября 2018 г. № 444-ФЗ «О внесении изменений в Федеральный закон «О бухгалтерском учете» устанавливает обязанность экономического субъекта представлять обязательный экземпляр бухгалтерской отчетности (и аудиторского заключения, если оно требуется) только в налоговый орган по месту его нахождения. При этом начиная с 2020 года, по общему правилу, бухотчетность будет представляться в электронной форме.
Такие поправки1, в частности, нацелены на формирование государственного информационного ресурса бухгалтерской отчетности. Последний представляет собой совокупность бухгалтерской (финансовой) отчетности экономических субъектов, обязанных составлять такую отчетность, а также аудиторских заключений о ней в случаях, если бухгалтерская (финансовая) отчетность подлежит обязательному аудиту. На формирование и ведение такого ресурса уполномочена ФНС России.
В документе перечисляются субъекты, освобожденные от обязанности представления обязательного экземпляра отчетности в ресурс. В их числе:
организации госсектора; Банк России; религиозные организации; организации, представляющие бухгалтерскую (финансовую) отчетность в Банк России; организации, годовая бухгалтерская (финансовая) отчетность которых содержит сведения, отнесенные к гостайне; организации в случаях, установленных Правительством РФ.
Кто может сдать годовую бухгалтерскую (финансовую) отчетность без доверенности? Узнайте из материала «Способы оформления и представления годовой бухгалтерской (финансовой) отчетности» «Энциклопедии решений. Бухгалтерский учет и отчетность» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Последние две категории субъектов должны будут сдавать годовую бухгалтерскую (финансовую) отчетность в органы госстатистики.
По новым правилам представлять обязательный экземпляр бухгалтерской отчетности необходимо в виде электронного документа по телекоммуникационным каналам связи. Что касается общих требований к бухгалтерской (финансовой) отчетности, то, если законодательством или договором предусмотрено ее представление на бумаге, то изготовить на бумажном носителе копии бухгалтерской (финансовой) отчетности, составленной в виде электронного документа, экономические субъекты должны будут за свой счет. Сроки представления отчетности не изменятся.
Заинтересованным лицам будет обеспечен доступ к информации, содержащейся в государственном информационном ресурсе. Но за ее предоставление придется заплатить (случаи, размер и порядок взимания платы установит кабмин). Бесплатно информацией будут пользоваться только госорганы, органы местного самоуправления и Банк России.
Федеральный закон вступил в силу со дня его официального опубликования (28 ноября), но отдельные его нормы начнут действовать с 1 января 2020 года.
Сопутствующие изменения внесены в Налоговый кодекс Федеральным законом от 28 ноября 2018 г. № 447-ФЗ «О внесении изменений в статью 23 части первой Налогового кодекса Российской Федерации»2. Корректировки вступят в силу с 1 января 2020 года.
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1 С текстом Федерального закона от 28 ноября 2018 г. № 444-ФЗ «О внесении изменений в Федеральный закон «О бухгалтерском учете» можно ознакомиться на Официальном интернет-портале правовой информации (номер опубликования: 0001201811280045). 2 С текстом Федерального закона от 28 ноября 2018 г. № 447-ФЗ «О внесении изменений в статью 23 части первой Налогового кодекса Российской Федерации» можно ознакомиться на Официальном интернет-портале правовой информации (номер опубликования: 0001201811280044).
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