Electronic reporting
Now the taxpayer has a choice - to submit a report electronically online, or, as usual, take it independently to the regulatory authorities. It is always nice to realize that there is a choice, but starting from the new year, some taxpayers will be deprived of this choice, since legislation from 2015 obliges taxpayers to submit tax reports on value added tax (VAT)
What are the benefits of electronic reporting over the traditional paper-based reporting method:
- Time saving. Through the Internet, you can submit reports not only to the tax office, but also to insurance funds and statistics. You do not need to go to the tax office to submit documents on paper, all this can be done without leaving your computer;
- Choice of time for reporting, the availability of additional time. If reporting in paper form can be submitted only during business hours, then when filing in electronic format, it can be submitted at a convenient time for you, at least at 12 in the morning;
- The presence of additional features in the program (tips, reminders, consultations). The built-in accountant’s calendar will prompt you in time for the deadlines for which one or another report should be provided, and will remind you of the payment of taxes. Automatic verification of reporting will not allow to make unnecessary arithmetic errors and will do a preliminary desk check, etc .;
- Constant updates. Good software or a web resource constantly updates its functionality for working with documents, as well as adds new reporting forms, monitors their relevance and absence of errors. Those. You no longer need to seek out a new version of the report, technical support will do it for you. You will always have at hand the latest reporting forms and will take into account all the necessary requirements for filling out all kinds of reporting forms;
- Operational monitoring of the status and quality of reporting. Electronic submission of reports allows you to quickly receive information that the report is accepted or not accepted and for what reason, i.e. when you made a mistake or filed a report at an unspecified date, etc. This allows you to retake reporting on time, correct errors. This feature is practically indispensable for users who are just starting to submit reports themselves;
- Affordable cost of the program. The cost of the programs is different and varies from functionality, providing resources and the quality of the update, but in general it is available to users who have a choice of price-quality;
- Automatic generation of electronic archive. Each software creates in its own way an archive of electronic copies of reports, receipts and other electronic documents. This allows you to ensure the safety of electronic reporting and documentation, as well as receipts for its delivery;
- Formation of other electronic documentation in the program. Some programs provide the possibility of generating electronic primary documentation in the program, which allows you to seamlessly and gradually switch to a full electronic document management, as well as creates additional convenience for the user.
How to submit electronic documents for tax inspection?
But what to do in the case of a tax audit? How to provide the tax service with information from an electronic program? When seized by government authorities, originals of electronic documents may be seized. In this case, the documents are provided in the following order:
- Electronic documents are recorded on a compact disc with write-once capability (CD-R or DVD-R media). In accordance with Article 7 of the Law of Ukraine “On Electronic Documents and Electronic Document Management”, the original of an electronic document is an electronic copy of a document with mandatory details, including an electronic digital signature.
- A reliable digital signature tool is written on another CD-R medium - software designed for signing and verifying digital signatures and has a positive expert opinion based on the results of state examination.
- Electronic media is transferred to government officials. After that, they can verify signatures in electronic documents using a reliable digital signature tool. They can install the EDS tool from the transferred medium or obtain it from the developer.
If during seizure, state bodies should receive only copies of electronic documents, then documents are provided in the following order:
- Electronic documents are printed on paper.
- Paper copies are certified by the signature of the head of the enterprise and the seal in the manner prescribed for paper documents. In accordance with Article 7 of the Law of Ukraine “On Electronic Documents and Electronic Document Management,” a copy of an electronic document on paper is a visual representation of it on paper, which is attested in the manner established by law.
- Certified copies of documents are handed over to government representatives.
What is needed for reporting electronically?
- Purchase an electronic certificate. You need to obtain or purchase electronic certificates at any of the Accredited Key Certification Centers
- Choose which software to use for electronic reporting.
When choosing a program for electronic reporting, you should pay attention to the following data about it:
- Which electronic certificates, which of the ACSCs can work with software is the main mistake of many people, first they get / get certificates, and then they look at what they can sign and which controlling bodies it is possible to submit reports, so we recommend starting with the choice of software;
- Which authorities support reporting;
- Ease of connection and installation - be sure to choose, download and install the software, or register on the operator’s Web portal and try to work;
- Technical support, the friendliness of technical operators, the timely update of the software (web resource) - just call and ask questions that interest you, read reviews on the forums;
- Pricing policy, taking into account the availability of additional services and the feasibility of their acquisition;
- Ease of use, functionality you need, interface optimality;
- Find out how the electronic archive is maintained, whether it is possible to transfer it to another computer, or download from a web portal - this is one of the most important points, whether you can use it later or provide it, for example, to the tax service.
The main types of programs:
- Free software - provided by the State Fiscal Service of Ukraine: “Taxpayer electronic office”
- “Single window for electronic reporting”
- "OPZ"
- Commercial, paid:
- "MEDoc IS"
- Art Zvit Plus
- IFin
- 1C-Zvit
- "Sonata"
- "Taxer"
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