All the nuances of the report of the board and chairman of the HOA for the year on financial and economic activities

What reporting must the HOA submit?

In accordance with paragraph 2 of Article 291 of the Civil Code of the Russian Federation, the Homeowners Association is a non-profit organization created and operating in accordance with the law on homeowners' associations.

According to the legislation of the Russian Federation, HOAs are required to provide the following reports:

• Financial statements.
• Tax reporting.
• Reports on payment of insurance premiums.
• Statistical reporting.
• Information disclosure. It is about these types of reporting that information will be presented in detail below.

What reports does the housing cooperative submit in 2020?

The most important goal that determines the activities of an HOA or housing cooperative is the management of an apartment building and the creation of the best living conditions for the owners. According to the Civil Code of the Russian Federation, HOAs and residential complexes are classified as legal entities and are non-profit corporate organizations.

Legislators oblige such organizations not only to generate and present standard reporting for legal entities, but also to report to authorities, housing supervision authorities, and the general meeting of members.

Every year the list of submitted reports expands, making the work of chairmen more difficult and forcing them to study the difficult language of regulatory documents.

So, let's look at the question: what kind of reporting do HOAs and housing cooperatives submit?

To whom should I report and when?

Accounting statements of HOAs, housing cooperatives. According to the Federal Law “On Accounting”, any non-profit organization must maintain accounting records and prepare financial statements annually.

What reports does the homeowners association submit for the first half of the year in 2021?

On such property you will need to pay tax and submit a declaration in the general manner.

As for other tax returns, the obligation to submit them depends on whether the partnership has an object subject to the corresponding tax. 6 of the Law of December 15, 2001

No. 167-FZ, art. 2.1 of the Law of November 29, 2006 No. 255-FZ, art. 11 of the Law of November 29, 2010 No. 326-FZ). Homeowners' associations use OKVED code 70.32 “Real estate management” (70.32.1 – “Management of the operation of the housing stock”, 70.32.2 – “Management of the operation of the non-residential stock”).

Schedule for submitting reports on taxes and insurance contributions in 2020: table

When to submit What is being surrendered Who is submitting January 15 SZV-M for December 2020 All policyholders January 21 Unified simplified tax return for 2021 Organizations that have no objects of taxation and no bank and cash turnover Information on the average number of employees for 2021 All organizations Declaration for water tax for the 4th quarter of 2021 Companies and individual entrepreneurs from the list of Article 333.8 of the Tax Code of the Russian Federation 4-FSS for 2021 on paper All insurers with an average number of employees of less than 25 people Invoice journal for the 4th quarter of 2021 in electronic form Forwarders, intermediaries and developers Declaration on UTII for the 4th quarter of 2021 All companies on UTII January 25 Declaration on VAT for the 4th quarter of 2021 VAT payers and tax agents 4-FSS for 2020 in electronic form Policyholders with an average number of employees of more than 25 people January 30 Calculation of insurance contributions for 2021 to the Federal Tax Service

HOAs what reports to submit to statistics

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The current forms are given in the order of the Ministry of Construction of Russia dated December 22, 2014. Calculate the cost of submitting reports Calculate the cost According to the simplified tax system, the HOA report in 2021 is generated as follows: More information about the simplified tax system 2021, deadlines and reporting to the HOA can be found from Finabi consultants.

OKPO, INN and OGRNIP you can find out here. Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payment slips, 4-FSS, RSV-1, submit any reports via the Internet, etc. (from 350 rubles/month) . Reporting to statistics in 2021 of small enterprises Organizations and entrepreneurs are required to report to statistical authorities - to Rosstat (clause

Housing Construction 2021: news, features, legislative initiatives

Articles

Has a new reality arrived in the housing cooperative sector?

In the Soviet period, housing cooperatives were really able to solve the housing problem for many, but then this scheme was often used to cover up various kinds of unclean schemes in shared-equity construction.

Therefore, changes in legislation in the field of construction

Accounting procedure for HOAs

Despite the fact that a non-profit organization does not have profit making as its main activity (Clause 1, Article 2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (as amended)), nevertheless , in accordance with clause 1 of Article 32 of Federal No. 7-FZ, a non-profit organization maintains accounting records in the manner established by the legislation of the Russian Federation.

When preparing financial statements, you must be guided by Information of the Ministry of Finance of Russia dated December 24, 2015 No. PZ-1/2015 “On the peculiarities of the formation of accounting (financial) statements of non-profit organizations,” which states that the annual accounting (financial) statements of a non-profit organization consists of :

Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (as amended and supplemented) provides for the provision of interim reporting, which implies the provision of a Balance Sheet. If during the reporting period the profit did not exceed three million rubles, the HOA has the right to provide a simplified form of annual financial statements, which includes the provision of:

• Balance sheet.

Types of reporting

Despite the fact that the HOA is a non-profit organization, it is a legal entity into whose account funds are constantly received. According to Article 32 of Federal Law No. 7 of January 12, 1996 and Clause 7 of Article 148 of the RF Housing Code, this organization must maintain clear financial, statistical and accounting records .

The HOA is also required to pay taxes, which requires maintaining tax records and reporting accordingly.

Almost all partnerships have a staff of hired employees who are paid salaries. For its employees, the HOA, as an employer, makes contributions to pension and insurance funds. Such deductions must also be reflected in special reports.

In addition to the controlling government authorities, HOAs are required to report on their activities to the members of their partnership . The Chairman must prepare and submit to the residents an annual report on his activities and the work of the entire staff, initiating and holding annual reporting meetings.

Next, we will look in detail at what is included in the concept of mandatory reporting by HOAs.

Financial or accounting

Reference! Financial reporting includes a systematic display of indicators characterizing accounting transactions carried out within the partnership.

In Art. 148 of the Housing Code of the Russian Federation states that the HOA undertakes to conduct accounting as a non-profit organization .

This means that when preparing financial statements, the partnership must take into account a number of recommendations established in Russia by the Ministry of Finance.

According to Federal Law No. 402 of December 6, 2011, financial statements for a period equal, as a rule, to one year, must include:

1. Balance sheet along with explanation.
2. A report regarding the intended use of funds.
3. Applications that are statements of cash flows and changes in capital.

All of the above applications should be presented in reporting documents in text form or in tabular form.

Special mention should be made of the interim reports of partnerships, which include only the balance sheet.

In addition, the right to conduct accounting according to the simplified tax system was given to those HOAs whose cash receipts did not exceed 3 million rubles. For the previous period. It is enough for them to include in their reporting only the Balance Sheet and directly the report on the targeted expenditure of resources.

The Ministry of Finance provided reporting forms for them in Order No. 66 of July 2, 2010, despite the fact that, in essence, HOAs do not belong to non-profit formations with a social orientation.

Use of targeted contributions

Since the main task of the HOA is to repair and maintain common property in good condition, targeted contributions from residents are regularly received into the association’s accounts. These targeted contributions are paid for specific purposes - equipping the local area, carrying out major repairs.

Reference! According to clause 2 of Article 14 of Federal Law No. 402 of December 6, 2011, a report on the use of such targeted contributions must necessarily be included in the general annual reporting of the HOA.

The accountant is obliged to display all contributions for targeted needs in his financial report under account 86 “Targeted financing”. An additional sub-account is opened for this account, which displays the source of the target income.

Tax

HOA is required to send data on the average number of employees and 2-NDFL certificates about each person from the partnership’s staff who receives income to the fiscal authorities.

These reporting documents are included in the list of mandatory submissions to the tax authorities. The list of other documents varies depending on which taxation system the HOA chooses for itself - basic or simplified.

The main taxation system requires HOAs to prepare a tax return on funds that are profits, which is approved in Article 246 and Article 289 of the Tax Code of the Russian Federation.

If the situation does not provide for the payment of income tax, then the declaration must be submitted annually.

A tax report in a simplified form includes:

• title page or title page;
• calculations of taxes on income;
• a report on the targeted expenses of any property, including cash receipts and other services or work.

The above aspects are indicated in Articles 285 and 289 of the Tax Code of the Russian Federation.

Note! Since the HOA may own some real estate objects that are subject to taxes, the partnership is also required to submit declarations on them, depending on the type of these objects.

By law, in particular, Article 346.12 of the Tax Code of the Russian Federation, on the simplified tax system, HOAs are recognized as a single tax payer. Thus, the partnership annually submits a tax return to the tax service, which is paid under a simplified taxation system.

This obligation is in no way related to the presence of income or expenses that are recognized under the “simplified” method. This is indicated by Article 346.23 of the Tax Code of the Russian Federation. Also, under simplified law, the partnership is required to maintain a book of expenses and income .

There is also no need to generate declarations for property, profit, VAT, and HOA taxes, and this is enshrined in Art. 346.11 of the Tax Code of the Russian Federation, which does not recognize HOAs for taxpayers. For other objects subject to taxes and not related to the above, declarations are formed in the manner prescribed by tax legislation.

After watching the video, you will learn about the features of maintaining tax and accounting records in an HOA:

Statistical

Since the legislation classifies HOAs as non-profit organizations, the partnership must compile and submit statistical reports to statistical institutions .

The basis for this rule is Article 32 of Federal Law No. 7 of January 12, 1996.

Homeowners' associations must prepare their reports for state statistics bodies according to the established quarterly forms - P-4, 22-ZhKKH, 26-ZHKKH and annual - 1 KR and form 11.

Insurance and pension contributions

The staff of most HOAs consists of hired employees. According to Federal Law No. 167 of December 15, 2001, in relation to these employees, the HOA is the insurer of pension insurance . For its employees, the HOA can also make contributions to pay for medical (Federal Law N326 of November 29, 2010) and social (Federal Law No. 255 of December 29, 2006) insurance.

Important! According to clause 2 of Article 14 of Federal Law No. 167, Article 4.8 of Federal Law No. 255 and Article 24 of Federal Law No. 326, HOAs, like any employer, must submit timely reports on all insurance contributions made.

Chairman's Annual Report

The chairman, in addition to a number of his main functions, is obliged to sum up the results of each year to the residents. Such annual report must contain the following information:

1. The composition of the partnership with contact information for each of its members.
2. List of works carried out by the partnership.
3. A report on accidents, emergencies and measures to eliminate them, if any.
4. Audit report.
5. List of contracts concluded and terminated by the HOA and contractors.
6. Report on damage to public property directly.

When preparing a report, it is worth paying attention that each of the above points must be accompanied by cost indicators .

Tax accounting for HOAs using OSNO

According to Article 246 of the Tax Code of the Russian Federation, HOAs are recognized as taxpayers whose responsibility is to maintain tax records and provide tax reporting. Thus, an HOA that uses the Basic Taxation System (OSNO) provides standard tax reporting . According to paragraph 2 of Art. 289 non-profit organizations have the right to submit a tax return in a simplified form after the end of the reporting period.

The tax return form was approved by order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/ [email protected] “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form."

A simplified declaration form is 2 sheets:

• sheet (page 001): lists the taxes for which the HOA was recognized as a taxpayer, but there were no objects of taxation in the reporting period;
• sheet (page 002): filled out in accordance with clause 15 of the Procedure for filling out the income tax return, approved by Order No. 62n dated July 10, 2007 “On approval of the form of a single (simplified) tax return and the Procedure for filling it out.”

In addition to the tax return, the HOA that uses OSNO is required to provide a tax return for value added tax, because According to clause 1 of Article 143 of the Tax Code of the Russian Federation, the HOA is a taxpayer of value added tax. Read also the article: → “Filling out a VAT return in 2021.”

The declaration form was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] (as amended on December 20, 2016) “On approval of the tax return form for value added tax, the procedure for filling it out, as well as the format for submitting the tax value added tax declarations in electronic form" (Registered with the Ministry of Justice of Russia on December 15, 2014 No. 35171).

Delivery deadlines

For accounting and timely submission, special computer programs are used that remind the specialist in advance about the previous deadline for submitting certain information. Reports are submitted quarterly:

1. to the social insurance fund, the deadlines of which require its submission once a quarter: April 25, July 31, October 20, January 20 of the next year;
2. to the pension fund, where the deadlines are provided in the following order: May 15, August 15, November 15, February 15 of the next year;
3. tax reporting under OSNO, for which the following deadlines are provided: April 28, June 28, October 28, March 28 of the next year.

According to Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation, once a year the HOA within the specified time frame is obliged to provide:

• a declaration for a simplified taxation system and a report on the intended use of HOA funds by March 25;
• report to justice by April 15;
• tax returns under the simplified tax system until March 31 of the year following the expired tax period;
• property tax declarations until March 30;
• income tax returns until March 28;
• information on the average number of employees until January 20;
• calculation of 2-NDFL before April 1;
• report of non-profit organizations to the Ministry of Justice by April 15.

All business entities are required to report to the relevant authorities. The reporting system has become much more accessible in recent years than it was 15 years ago. This allows a HOA specialist, even without work experience, to conduct it at the proper level. Also, any of the forms and examples of filling them out can be found and downloaded on the Internet, discuss the features of the report on the forum and receive a detailed answer or advice from relevant specialists.

Tax accounting for HOAs using the simplified tax system

Homeowners' associations, in accordance with Article 346.12 of the Tax Code of the Russian Federation, have the right to use the simplified taxation system (STS), which also requires maintaining clear tax records. The HOA is required to submit a tax return regardless of the income received in the past reporting period.

In addition to the mandatory submission of a tax return, the HOA, according to Article 346.24 of the Tax Code of the Russian Federation, must keep records of income and expenses in the book of income and expenses.

Unlike HOAs that use OSNO, taxpayers using the simplified tax system are exempt from:

• payment of VAT;
• property tax;
• The HOA does not need to provide reporting on these types of taxes.

Example of a report to homeowners

The annual financial statements contain a number of indicators of the partnership's performance. The accounting documents reflect the completed plan items in fact.

In any organization, maintaining accounting records is the responsibility of an accountant. It is advisable to assign a report on the partnership’s activities for the year to an accountant. In this case, he must have all the information about the funds spent and the reasons for deviation from the plan.

Important! To complete the picture, the annual report consists of 3 main columns. The first column reflects information taken from the estimate on income and expenses. The second column contains information from the financial statements. In the third, the reasons for the discrepancy between the actual data and the information specified in the estimate are indicated.

Responsibility for the completeness and accuracy of the data in the report rests with the chairman, who heads the HOA. The accountant does not directly participate in the preparation of the report; he only checks the compliance of the reporting data.

Basic accounting entries for HOAs

According to Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting the financial and economic activities of organizations and instructions for its application” (with amendments and additions), the HOA maintains accounting records using the accounts of the financial and economic activities of the organization .

It is necessary to remember: accounting for contributions from homeowners is kept on account 86, and accounting for cash receipts from income-generating activities is kept on account 90.

HOA reporting

Accounting involves the preparation of the following types of annual reporting for HOAs:

• register of partnership participants;
• balance sheet;
• declaration on the calculation of taxes payable taking into account the chosen tax regime and the characteristics of the HOA’s activities;
• financial report on the results of activities;
• a report on the areas of targeted use of funds received by the organization.

In addition, a standard set of documents is submitted to the Federal Tax Service, including data on the number of employees and 3 reports: 2-NDFL, 6-NDFL and DAM. The Pension Fund also provides 2 reports - SZV-M and SZV-experience, and the FSS provides one - 4-FSS.

Deadlines for submitting reports for HOAs

According to Article 15 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (as amended and supplemented), the reporting period for annual financial statements is the calendar year (from January 1 to December 31). The reporting period may be different in the following cases:

• HOA organization;
• reorganization of the HOA;
• liquidation of the HOA.

In these cases, the reporting period is the period in which the HOA conducted its activities in the calendar year. It is worth noting that if the HOA was organized after September 30, the first reporting period will be the period from the date of registration of the HOA to December 31 of the year following the year of registration.

Example 1. The HOA was organized on 10/08/2016. First reporting period: 10/08/2016 – 12/31/2017. Annual financial statements will be presented during this time. In accordance with Art. 17 of Federal Law No. 402-FZ of December 6, 2011, the latest financial statements are provided by the liquidation commission or the arbitration manager (if the HOA is declared bankrupt). The latest financial statements are prepared as of the date preceding the date of entry on the liquidation of the HOA in the Unified State Register of Legal Entities.

Example 2. The HOA was reorganized on 04/05/2017. The reporting period for 2021 will be the period from 01/01/2017 to 04/04/2017. Annual financial statements are provided for this period. Deadline for submitting financial statements: until March 31 of the year following the expired reporting period. The deadline for submitting a tax return depends on the taxation system used by the HOA:

The cost of accounting for an HOA in

When determining the cost of maintaining HOA accounting, the following factors are taken into account:

• number of participants in the partnership;
• the number of transactions performed and required postings;
• conducting commercial activities by the organization;
• scheme of interaction with the client - constant support or provision of one-time services;
• type of taxation.

To determine the exact cost of service and prepare a commercial proposal, we recommend that you provide the information listed above in detail and leave a request on our website.

General system of VAT benefits for HOAs

According to paragraphs. 29, 30 clause 3 of Article 149 of the Tax Code of the Russian Federation HOAs are exempt from paying VAT in the case of:

• implementation of the implementation of utilities provided by the HOA, created in order to meet the needs of citizens for housing and responsible for the maintenance of in-house engineering systems, with the use of which utilities are provided, subject to the purchase of utilities from organizations of the utility complex, suppliers of electrical energy and gas supply organizations, organizations, providing hot water supply, cold water supply and (or) sanitation;
• implementation of work (services) for the maintenance and repair of common property in an apartment building, carried out by a homeowners association created to meet the needs of citizens for housing and responsible for the maintenance of intra-building engineering systems, with the use of which utility services are provided, subject to the purchase of works (services) for maintenance and repair of common property in an apartment building from organizations and individual entrepreneurs directly performing (providing) these works (services), implementation of works (services) to perform the functions of a technical customer for major repairs of common property in apartment buildings, performed (provided) by specialized non-profit organizations , which carry out activities aimed at ensuring the overhaul of common property in apartment buildings, and are created in accordance with the Housing Code of the Russian Federation, as well as local government bodies and (or) municipal budgetary institutions in cases provided for by the Housing Code of the Russian Federation.

Features of accounting in HOAs and housing cooperatives

The main tasks of HOAs and housing cooperatives:

• maintaining common property in proper condition;
• providing conditions for comfortable living in residential real estate and arrangement of adjacent territories;
• performing routine and major repairs.

The main features of accounting for an HOA are as follows:

• choice between two types of tax regime – OSNO and simplified tax system (details below);
• the presence of a main source of income - contributions from participants;
• carrying out expenses according to a financial plan for the year adopted in advance and agreed upon with the HOA participants;
• control over the expenditure of funds received by the state. It is carried out by territorial divisions of the housing supervision inspectorate.

State information system for housing and communal services

In the Russian Federation, a state information system for housing and communal services has been created and is functioning, which is regulated by Federal Law No. 209-FZ of July 21, 2014 “On the state information system for housing and communal services” (as amended and supplemented). The purpose of the state housing and communal services information system is to provide citizens, government bodies, local governments and organizations with information about housing and communal services.

In accordance with Article 2 of Federal Law No. 209-FZ of July 21, 2014, the state information system for housing and communal services (hereinafter referred to as the system) is a unified federal centralized information system operating on the basis of software, hardware and information technologies that ensure the collection , processing, storage, provision, placement and use of information about the housing stock, cost and list of services for managing common property in apartment buildings, maintenance and repair of common property in apartment buildings, provision of utilities and supply of resources necessary for the provision of utility services , the amount of payment for residential premises and utilities, arrears on the specified payment, about the objects of communal and engineering infrastructure, as well as other information related to housing and communal services.

All reporting deadlines for accountants in 2021

Homeowners' associations - HOAs - are traditionally created in urban environments, in apartment buildings. However, situations are possible when owners of private residential buildings united on some basis (for example, occupying neighboring land plots in a populated area) also unite in an HOA.

For more information on this topic, see:

• What rights and responsibilities do taxpayers have;

In accordance with the order of the Federal Tax Service dated 08/19/2020 No. ED-7-3/, changes were made to the VAT declaration that take into account amendments to Chapter 21 of the Tax Code of the Russian Federation introduced by Federal Laws dated 03/26/2020 No. 68-FZ, dated 06/08/2020 No. 172 -FZ.

For more information on this topic, see:

• How to draw up and submit a single tax return under simplification;

Category “Questions and Answers”

Question No. 1. I have recently been an accountant for an HOA. The chairman forgot to switch to the simplified tax system, although I was sure that the switch had been made. I submitted the declaration according to the simplified tax system. What does this threaten us with?

In your case, submitting a tax return to the simplified tax system is a violation, because The HOA applies OSNO, which threatens the imposition of penalties by the Federal Tax Service.

Question No. 2. The receipt of funds by the HOA for 2016 did not exceed 3,000,000 rubles. Do I need to provide a report on the intended use of funds?

Yes, you need to provide a report on the intended use of funds, because... This document is mandatory when providing financial statements.

Housing cooperative 2021: news, features, legislative initiatives

Articles

Has a new reality arrived in the housing cooperative sector?

4 tbsp. 346.11 NKRF). Reporting statistics in 2021 for small businesses consists of several reports.

Will shared construction be a profitable alternative? Housing and construction cooperatives are a special area that requires special control and legal regulation, since the degree of protection of participants until recently left much to be desired. The portalNovostroev.ru conducted a study to find out how things are with housing cooperatives today, after innovations in legislation that were adopted in 2021.

Contents While in the Soviet period housing cooperatives were really able to solve the housing problem for many, then this scheme was often used to cover up various kinds of unclean schemes in shared-equity construction.

Therefore, changes in legislation in the field of construction

Reporting to the Tax Service for the First Half of 2021 for HOAs

1. home
2. What reports does the housing cooperative submit in 2021? Current forms are given in the order of the Ministry of Construction of Russia dated December 22, 2014. Calculate the cost of submitting reports Calculate the cost According to the simplified tax system, the HOA report in 2021 is generated as follows: You can find out more about the simplified tax system 2021, deadlines and reporting to the HOA from Finabi consultants.
   OKPO, INN and OGRNIP you can find out here. Using this online service, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payment slips, 4-FSS, RSV-1, submit any reports via the Internet, etc.
3. Paperwork