The FTS has prepared electronic formats for the presentation of annual financial statements. The draft of the relevant order was published on the Single portal.
Recall, the Federal Law of 28.11.2018 No. 444-FZ amended the law on accounting (dated December 6, 2011 No. 402-FZ). According to the amendments, the mandatory copy of the annual financial statements is submitted to the tax authority at the location of the economic entity. At the same time, the requirement to submit accounting reports to the statistical body is abolished.
The amendments also determined that from January 1, 2020 mandatory copies of financial statements constitute the state information resource. The FTS is obliged to maintain this resource and provide access to it to interested parties.
n this regard, the Federal Tax Service has developed:
- the format for the presentation of annual financial statements in electronic form;
- the format for the presentation of simplified financial statements in electronic form.
It is assumed that new electronic formats will be introduced from January 1, 2020.