Order of the Federal Tax Service of the Russian Federation "About approval of format of representation of accounting..."

The document ceased to be valid from accounting (financial) records electronically for the period 2015 according to the Order of the Federal Tax Service of the Russian Federation of December 31, 2015 No. AC-7-6/710 @

ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 3, 2013 No. MMB-7-6/312 @

About approval of format of submission of accounting (financial) records of socially oriented non-profit organizations electronically

According to the subitem 5 of Item 1 of article 23 of the Tax Code of the Russian Federation and based on the Federal Law of 06.12.2011 No. 402-FZ "About financial accounting", the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n "About forms of accounting records of the organizations", in edition of the order of the Ministry of Finance of the Russian Federation of 04.12.2012 No. 154n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of July 2, 2010" and in connection with the letter of FNS of Russia of 26.06.2013 No. ED-4-3/11569 "About delegation of power of the head of the economic actor on signing of accounting (financial) records to the other person based on the power of attorney" I order to No. 66n:

1. Approve format of submission of accounting (financial) records of socially oriented non-profit organizations electronically according to appendix to this order.

2. Determine that this order becomes effective for accounting (financial) records of socially oriented non-profit organizations electronically for the period 2013.

3. Declare invalid the order of FNS of Russia of 05.02.2013 No. MMB-7-6/56 @ "About approval of format of submission of accounting (financial) records of socially oriented non-profit organizations electronically".

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.

Head of the Federal Tax Service

M. V. Mishustin

Approved by the Order of the Federal Tax Service of the Russian Federation of September 3, 2013, No. MMB-7-6/312 @

Format of submission of accounting (financial) records of socially oriented non-profit organizations electronically

I. General provisions

1. This document describes requirements to XML files (further - to files of exchange) transfers electronically of data on accounting (financial) records of socially oriented non-profit organizations in tax authorities.

2. This format (part CXLIII, version 5. 02) No. 402-FZ "About financial accounting", the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n "About forms of accounting records of the organizations", taking into account changes in the order of the Ministry of Finance of the Russian Federation of 04.12.2012 No. 154n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n" is developed according to the Federal Law of 06.12.2011.

II. Description of the file of exchange

3. The name of the file of exchange shall have the following appearance:

R_T_A_K_O_GGGGMMDD_N, where:

R_T - the prefix accepting NO_BUHSO№O value;

A_K - the identifier of the receiver of information, where: A - the identifier of the receiver to which the file of exchange goes, K - the identifier of the final receiver for which information from this file of exchange is intended <1>. Each of identifiers (A and K) has appearance for tax authorities - four-digit code (code of tax authority according to the "System of Designation of Tax Authorities" (SDTA) qualifier;

--------------------------------

<1> Transfer of the file from the sender to the final receiver (K) can be performed in several stages through other tax authorities performing transfer of the file at the intermediate stages which are designated by the identifier A. In case of transfer of the file from the sender to the final receiver in the absence of the tax authorities performing transfer at the intermediate stages, values of A and K identifiers match.

O - the identifier of the sender of information, has appearance:

for the organizations - nineteen-digit code (identification taxpayer number (further - INN) and reason code of registration (further - the check point) the organizations (separate division);

for physical persons - twelve-digit code (INN of physical person, in the presence. In the absence of INN - the sequence from twelve zero);

GGGG - year of forming of the transferred file, MM - month, DD - day;

No. - identification number of the file (length - from 1 to 36 signs. Identification number of the file shall provide uniqueness of the file).

Expansion of name of the file - xml. Expansion of name of the file can be specified by both lower case, and capital letters.

Parameters of the first line of the file of exchange

The first line XML of the file shall have the following appearance:

<? xml versio№= "1.0" encoding = "windows-1251"?>

The name of the file containing the XSD scheme of the file of exchange shall have the following appearance:

NO_BUHSONO_1_143_00_05_02_xx, where xx - number of the version of the scheme.

Expansion of name of the file - xsd.

The XML scheme of the file of exchange is provided by the separate file and posted on the website of the Federal Tax Service.

4. The logical model of the file of exchange is presented in the form of the chart of structure of the file of exchange in the drawing of 1 this format. Elements of logical model of the file of exchange are elements and XML attributes of the file. The list of structural elements of logical model of the file of exchange and the information about them are provided in tables 4.1 - 4.17 these formats.

For each structural element of logical model of the file of exchange the following data are provided:

name of element. Full name of element <1> is given;

--------------------------------

<1> In line of the table several elements which names are divided by symbol "|" can be described. Such form of record is applied in case of possible availability in the file of exchange only of one element from described in this line.

abbreviated name (code) of element. The abbreviated name of element is provided. Syntax of the abbreviated name shall satisfy the XML specifications;

sign like element. Can accept the following values: "With" - difficult element of logical model (contains the enclosed elements), "П" - the simple element of logical model realized in the form of the XML element of the file, "And" - the simple element of logical model realized in the form of attribute of the XML element of the file. The simple element of logical model does not contain the enclosed elements;

element format. The format of element is represented the following symbols: T - symbolical line; No. - numerical value (whole or fractional).

The format of symbolical line is specified in the form of T(n-k) or T(=k) where: No. - the minimum quantity of signs, to - the maximum quantity of signs, symbol "-" - divider, = symbol" means the fixed quantity of signs in line. If the minimum quantity of signs equally in 0, the format has appearance of T(0-k). If the maximum quantity of signs is unrestricted, the format has appearance of T(n-).

The format of numerical value is specified in the form of N(m.k) where: m - the maximum quantity of signs in number, including sign (for negative number), the whole and fractional part of number without the dividing decimal point, k - the maximum number of signs of fractional part of number. If the number of signs of fractional part of number is equal 0 (i.e. integer), then the format of numerical value has appearance of N(m).

For the simple elements which are basic in XML (determined in http://www.w3.org/TR/xmlschema-0), for example, element with the date type, the field "Element Format" is not filled. For such elements in the field "Additional information" is specified type of Basic Element;

the sign of obligation of element determines obligation of presence of element (set of the name of element and its value) in the file of exchange. The sign of obligation of element can accept the following values: "About" - element availability in the file of exchange is obligatory; "N" - element availability in the file of exchange is optional, i.e. the element can be absent. If the element accepts the limited list of values (on the qualifier, the code dictionary, etc.), then the sign of obligation of element is supplemented with symbol "K". For example: "OK". If the number of realization of element can be more than one, the sign of obligation of element is supplemented with symbol "M". For example: "NANOMETER", "OKM".

Value "U" in case of the description in the XML scheme of the conditions shown to element in the file of exchange, described in the column "Additional information" can be added to above-mentioned signs of obligation of element. For example: "WELL", OKA;

the additional information contains, if necessary, the requirements to element of the file of exchange which are not specified earlier. For difficult elements the reference to the table in which the structure of this element is described is specified. For the elements accepting the limited list of values from the qualifier (the code dictionary, etc.), the corresponding name of the qualifier is specified (the code dictionary, etc.) or the list of possible values is provided. For the qualifier (the code dictionary, etc.) the reference to its location can be specified. For the elements using the user type of data the name of standard element is specified.

Схема к Приказу ФНС РФ от 03.09.2013 г. №ММВ-7-6312

Figure 1. Chart of structure of the file of exchange

Table 4.1

File of exchange (File)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
File identifier	Idfayl	And	T (1-100)	OU	Contains (repeats) name of the created file (without expansion)
The version of the program by means of which the file is created	ВерсПрог	And	T (1-40)	About
Version of format	Versform	And	T (1-5)	About	Accepts value: 5.02
Structure and structure of the document	Document	With		About	The structure of element is provided to tab. 4.2

Table 4.2

Structure and structure of the document (Document)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of form of the reporting under KND	KND	And	T (= 7)	OK	Standard element <КНДТип>. Accepts value: 0710097
Date of forming of the document	Datadok	And	T (= 10)	About	Standard element <Datatip>. Date in the DD.MM.GGGG format
Accounting period	Period	And	T (= 2)	OK	Accepts value: 34 - year \| 90 - year in case of reorganization (liquidations) organizations (liquidating, final reporting) \| 94 - year in case of reorganization (liquidations) organizations (intermediate, introductory reporting)
Accounting year	Otchetgod	And		About	Standard <xs:gYear> element. Year in the GGGG format
Number of adjustment	Nomkorr	And	T (1-3)	About	Accepts value: 0 - for the source document, 1999 - for the adjusting document
Code on OKEI	OKEI	And	T (= 3)	OK	Standard element <ОКЕИТип>. Accepts value: 384 - thousand rubles \| 385 - one million rubles
Information about the taxpayer	SVNP	With		About	The structure of element is provided to tab. 4.3
Information about person who signed the document	Signer	With		About	The structure of element is provided to tab. 4.5
Balance sheet	Balance	With		About	The structure of element is provided to tab. 4.7
Report on financial results	ПрибУб	With		N	The structure of element is provided to tab. 4.10
Report on target use of means	Tselisp	With		About	The structure of element is provided to tab. 4.11

Table 4.3

Information about the taxpayer (SVNP)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of type of economic activity under RCEAP	RCEAP	And	T (2-8)	OK	Standard element <ОКВЭДТип>. Accepts value according to the All-Russian Classifier of Economic Activities
Form of business under the All-Russian Classifier of Organizational-Legal Forms	ALL-RUSSIAN CLASSIFIER OF ORGANIZATIONAL-LEGAL FORMS	And	T (= 2) \| T (= 5)	OK	Standard element <ОКОПФТип>. Accepts value according to the All-Russian Classifier of Organizational-Legal Forms
Pattern of ownership under the RCCP	RCCP	And	T (= 2)	OK	Standard element <ОКФСТип>. Accepts value according to the All-Russian Classifier of Forms of Ownership
Code under RCBO	RCBO	And	T (8-10)	N	Standard element <ОКПОТип>
The taxpayer - the legal entity	NPYUL	With		About	The structure of element is provided to tab. 4.4

Table 4.4

The taxpayer - the legal entity (NPYuL)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Name of the organization	НаимОрг	And	T (1-1000)	About
INN of the organization	INNYUL	And	T (= 10)	About	Standard element <ИННЮЛТип>
CHECK POINT	CHECK POINT	And	T (= 9)	About	Standard element <КППТип>
The location (the address in the Russian Federation)	АдрРФ	With		About	Standard element <Adrrftip>. The structure of element is provided to tab. 4.16

Table 4.5

Information about person who signed the document (Signer)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Sign of person which signed the document	Prpodp	And	T (= 1)	OK	Accepts value: 1 - head \| 2 - authorized representative
Surname, name, middle name of the head (authorized representative)	FULL NAME	With		About	Standard element <ФИОТип>. The structure of element is provided to tab. 4.17
Information about the authorized representative	Svpred	With		WELL	The structure of element is provided to tab. 4.6. The element is obligatory in case of <Prpodp> =2

Table 4.6

Information about the authorized representative (Svpred)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
The name of the document confirming powers of the representative	Naimdok	And	T (1-120)	About

Table 4.7

Balance sheet (Balance)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Form code on OKUD	OKUD	And	T (= 7)	OK	Standard element <КНДТип>. Accepts value: 0710001
Asset	Asset	With		About	The structure of element is provided to tab. 4.8
Liability	Liability	With		About	The structure of element is provided to tab. 4.9

Table 4.8

Asset (Asset)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of line	Kodstrok	And	T (= 4)	About
The amount for December 31 of accounting year - balance	Sum31.12otch	And	N (12)	About
The amount for December 31 of previous year - balance	Sum31.12prdshch	And	N (12)	N
The amount for December 31 of the year preceding previous - balance	Sum31.12prdshv	And	N (12)	N
Tangible non-current assets	Matvneoba	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Intangible, financial and other non-current assets	Nematdrvneoba	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Money and cash equivalents	Denezhnsr	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Other current assets	ДрОбА	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14

Table 4.9

Liability (liability)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of line	Kodstrok	And	T (= 4)	About
The amount for December 31 of accounting year - balance	Sum31.12otch	And	N (12)	About
The amount for December 31 of previous year - balance	Sum31.12prdshch	And	N (12)	N
The amount for December 31 of the year preceding previous - balance	Sum31.12prdshv	And	N (12)	N
Target means	Tselevsredstva	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Fund of immovable and especially valuable personal estate and other trust funds	ФондИмущ	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Long-term obligations	Dolgosrobyaz	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Accounts payable	КредитЗадолж	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14
Other short-term obligations	Drkratkosrobyaz	With		N	Standard element <ОППКодТип>. The structure of element is provided to tab. 4.14

Table 4.10

Report on financial results (ПрибУб)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Form code on OKUD	OKUD	And	T (= 7)	OK	Standard element <КНДТип>. Accepts value: 0710002
Revenue	Выруч	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Expenses on regular activities	Raskhobychdeit	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Percent to payment	Protsupl	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Other incomes	Prochdokhod	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Other expenses	Prochraskhod	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Income taxes (income)	НалогПриб	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Net profit (loss)	ЧистПрибУб	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15

Table 4.11

Report on target use of means (Tselisp)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Form code on OKUD	OKUD	And	T (= 7)	OK	Standard element <КНДТип>. Accepts value: 0710006
Balance for the beginning of accounting year	ОстатНачОтч	With		About	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Arrived means	Arrived	With		N	The structure of element is provided to tab. 4.12
It is used means	It is used	With		N	The structure of element is provided to tab. 4.13
Balance for the end of accounting year	ОстатКонОтч	With		About	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15

Table 4.12

Arrived means (Arrived)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Fees and other target receipts	ВзносИнЦелПост	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Profit from entrepreneurial and other, revenue-producing, activities	Pribpreddeit	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Other receipts	ПрочиеПост	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15

Table 4.13

It is used means used)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
On target actions	Tselmer	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
On content of the organization	СодержОрг	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
On acquisition of fixed assets and other property	Priobosin	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15
Other	Other	With		N	Standard element <Opkodtip>. The structure of element is provided to tab. 4.15

Table 4.14

The data by the reporting, previous and preceding it years by codes of lines (ОППКодТип)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of line	Kodstrok	And	T (= 4)	About
The amount for December 31 of accounting year	Sum31.12otch	And	N (12)	About
The amount for December 31 of previous year	Sum31.12prdshch	And	N (12)	N
The amount for December 31 of the year preceding previous	Sum31.12prdshv	And	N (12)	N

Table 4.15

Data by reporting and last years by codes of lines (Opkodtip)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of line	Kodstrok	And	T (= 4)	About
The amount for accounting year	СумОтч	And	N (12)	About
The amount for previous year	СумПрдщ	And	N (12)	N

Table 4.16

The address in the Russian Federation (Adrrftip)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Index	Index	And	T (= 6)	N
Region code	Kodregion	And	T (= 2)	OK	Standard element <SSRFTIP>. Accepts values according to the reference book "Codes of Subjects of the Russian Federation"
Area	Area	And	T (1-50)	N
City	City	And	T (1-50)	N
Settlement	НаселПункт	And	T (1-50)	N
Street	Street	And	T (1-50)	N
House	House	And	T (1-20)	N
Case	Case	And	T (1-20)	N
Office	Quarts	And	T (1-20)	N

Table 4.17

Surname, name, middle name (ФИОТип)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Surname	Surname	And	T (1-60)	About
Name	Name	And	T (1-60)	About
Middle name	Middle name	And	T (1-60)	N

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