Екатерина Уцына
ArturVerkhovetskiy / Depositphotos.com
ПФР обновил форму сведений о застрахованных лицах (СЗВ-М), а также дал разъяснения о порядке ее заполнения (постановление ПФР от 15 апреля 2021 г. № 103п).
Сама форма значительных изменений не претерпела. Все поля раздела «Реквизиты страхователя» обязательны к заполнению. Теперь в реквизитах страхователя можно указать или его полное, или его краткое наименование в соответствии с учредительными документами. Также может быть указано наименование отделения иностранной организации, осуществляющей деятельность на территории РФ. Разъяснения о порядке заполнения полей с отчетным периодом, типом формы и сведениями о застрахованном лице из самой формы вынесены в отдельное приложение.
О самых распространенных ошибках, допускаемых при оформлении СЗВ-М и о способах их исправления, читайте в Энциклопедии решений «Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Согласно порядку заполнения формы представить ее можно как в электронном, так и на бумажном носителе. В последнем случае документ должен быть заполнен без помарок, исправлений или сокращений и заверен подписью руководителя (или доверенного лица) и печатью организации. Если страхователь не является юрлицом, то форма заверяется его личной подписью. При заполнении документа в электронной форме представляется он по форматам, утвержденным постановлением Правительства ПФР от 7 декабря 2016 г. № 1077п.
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