In order not to make mistakes in mutual settlements, legal entities and individual entrepreneurs draw up a reconciliation report based on the results of the period.

What is a reconciliation act

An act of reconciliation of mutual settlements is a document that is drawn up by two legal entities or a legal entity and an individual entrepreneur in order to coordinate payments and understand whether one owes the other.

This is not a binding document: it is executed if both parties agree to sign it. Despite this, the reconciliation act is used by most organizations in all sectors of the economy.

What is it used for?

Typically, companies reconcile data against specific contracts or invoices for a specific period of time. The purpose of drawing up a reconciliation report is to find and record discrepancies in all cash receipts.

Identified debt helps the parties agree on the timing of its repayment. The reconciliation act together with the contract, invoices, invoices will confirm the violation of deadlines when going to court.

An act of reconciliation of mutual settlements must be drawn up annually in order to repay debts, if any. Article 196 Civil Code sets a deadline limitation period in cases related to debt recovery. And according to Art. 200 of the Civil Code of the Russian Federation, you can file an application with the court no later than three years from the date of discovery of the debt.

If you do nothing within three years, the debtor in court may argue that the statute of limitations has expired. The court will rule in his favor, and you will not get your money.

The limitation period can be interrupted. To do this, you need to draw up and sign a reconciliation report within three years after the debt arose. If the debtor who signed the deed has not paid the debt, then you can go to court, which will make a decision to interrupt the statute of limitations. And you will have three more years to collect the debt.

Who is involved in drafting the document?

Any of the parties to the agreement may request a reconciliation report. It is compiled by an accountant financial documents: bills, invoices, certificates of work performed, etc.

Before sending the document to the counterparty, he signs it Chief Accountant, head of the organization or other authorized person. The reconciliation act will have legal force if it was signed by the head of the organization or the accountant has a power of attorney that allows him to sign all important documents of the organization.

How to reconcile calculations

The reconciliation report is drawn up according to one of the following items:

• By product name or article number.
• Under contract.
• For a specific delivery.
• For a certain period of time.

It is better to draw up an act after receiving the money closing the contract, or after the goods have been delivered.

It happens that a reconciliation report is drawn up when conducting an inventory of the organization’s property and funds. Usually, after such a check, a receivable or accounts payable. Based on the results of the inventory, you must immediately draw up a reconciliation report and send it to the counterparty.

How to make a reconciliation report

There is no generally accepted standard form for drawing up an act. The document is drawn up in free form or according to your own template.

Typically, the act consists of an introductory part, which indicates the name of the document, the date of its preparation, the purpose and details of the organizations that signed it, and tables that indicate the dates of transfer of money and receipt of goods, details of supporting documents, debit and credit amounts.

The act is printed in two copies. Each side gets its own.

Send the signed and completed acts to the counterparty. The counterparty verifies the information specified in the document. If there are no discrepancies, then the counterparty signs the document, keeps one copy for himself, and sends the second copy back.

Since 2016, documents need not be certified with a seal. But it is better to do this, because without a seal the reconciliation act will not be valid in court.

To ensure that the other party signs the reconciliation report more quickly, indicate the time frame within which the counterparty must return the second copy.

How to create an act in Elba

Elba generates a reconciliation report in the “Counterparties” section → desired counterparty → create a new → period for reconciliation. The act will contain data from the “Money” and “Documents” sections.

For example, if an individual entrepreneur in Elbe has an outgoing invoice, an incoming act and a receipt in the “Money” section from one LLC, then the reconciliation act will look like this:

According to this act, the LLC owes the individual entrepreneur 119,400₽, and if the LLC signs it, it will agree with the debt.

Reconciliation of calculations for taxes, insurance premiums, penalties, and fines can be carried out at the initiative of the tax inspectorate or at the initiative of the taxpayer. The main document that regulates the reconciliation procedure is the order of the Federal Tax Service of Russia dated September 9, 2005 No. SAE-3-01/444 @  “On approval of the Regulations for organizing work with taxpayers, payers of fees, insurance premiums for compulsory pension insurance And tax agents", Section 3 (hereinafter referred to as the Federal Tax Service Regulations).

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This document states that reconciliation of calculations is mandatory in the following cases:

• quarterly with the largest taxpayers. For this purpose, a schedule is drawn up before the 15th day of the month following the reporting quarter;
• when deregistering a company, when moving from one tax office to another;
• upon liquidation (reorganization) of the company;
• at the initiative of the taxpayer - h Most often this happens at the end of the year, when the organization is preparing for the budget, to confirm the balances on the accounts for accounting settlements with the budget. The taxpayer must file application (request) for reconciliation of calculations in any form.

The inspectorate may also offer to reconcile calculations if it has discovered a possible overpayment of taxes to the budget ( 3 tbsp. 78 Tax Code RF).

Advice: if the reconciliation is initiated by the tax authority, we recommend that you accept the offer tax authority about the reconciliation. Although participation in it is your right, not your obligation (clause 5.1, clause 1, article 21 of the Tax Code of the Russian Federation). Reconciliation allows you to timely identify overpayments, as well as detect errors and data discrepancies.

In these cases, taxpayers are sent written notices about the dates of inspections. If the taxpayer does not appear to formalize the results of the reconciliation within the period specified in the notice, the statement of reconciliation of calculations in two copies is sent to him by mail. The notice informs you of the need to return a signed copy of the reconciliation report.

How to get a reconciliation report from the tax office

The reconciliation report is prepared by the tax office. To receive it, the taxpayer must do the following:

Step 1: submit to your Federal Tax Service (clause 11, clause 1, article 32 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service Regulations):

• or a statement on paper in any form with a request for reconciliation;
• or request using the service posted on the Federal Tax Service website “ Personal Area taxpayer - legal entity»;
• or request to in electronic format according to TKS. Upon request for TCS, the Federal Tax Service Inspectorate will provide a report in electronic form (Letter of the Federal Tax Service dated October 30, 2015 No. SD-3-3/4090@).

If you do not agree with the data in the electronic act, then to resolve the disagreement you will need to submit an application for reconciliation in paper form.

Having received your application, the Federal Tax Service must generate (print out) a reconciliation report with your data no later than five working days and invite a representative of the organization to deliver the report (or send the report by mail) (clause 3.4.3 of the Federal Tax Service Regulations).

Step 2: receive the act and compare its data with yours. In this case, two scenarios are possible.

• If there are no discrepancies, then sign the act with a note on the last sheet of section. 1 “Agreed without disagreement.” Leave the first copy of the act with you, the second - with the Federal Tax Service (clause 3.1.3 of the Federal Tax Service Regulations).
• If discrepancies are found with the Federal Tax Service data, then:

1. in column 4 section. 1 act, next to the amounts indicated by the Federal Tax Service, with which you do not agree, indicate the amounts according to your data;
2. sign the act on the last page of section. 1 marked “Agreed with disagreements”;
3. submit a signed copy of the act to the Federal Tax Service.

Having received the act with disagreements, the Federal Tax Service will check its data according to internal information resources and will ask you to provide documents confirming your accounting data (for example, payment orders for tax payments).

• If the tax authorities made a mistake, they must correct it (clauses 3.1.5, 3.1.6 of the Federal Tax Service Regulations). WITH are believed source documents companies and data information systems at the inspection. On the same day, a memo is prepared. Within 5 working days, based on the note, the error is corrected.
• If the reason for the discrepancies is your mistakes, made, for example, when filling out a declaration or payment order, then the Federal Tax Service will notify you of the exact error that led to the discrepancy in data (the inspector will call or send you a notification) (clause 3.4.6 of the Federal Tax Service Regulations) . You can eliminate the mistakes you made by submitting an updated declaration, specifying tax payments, having paid additional tax, etc.

After analyzing the discrepancies and eliminating them, the Federal Tax Service Inspectorate will prepare and send you a new reconciliation report and agree on the date for its signing (clauses 3.1.6, 3.1.7 of the Federal Tax Service Regulations).

• If the discrepancies are eliminated completely, the representative of the organization and the inspector sign the act with a note on the last sheet of section. 1 “Agreed without disagreement.” In Sect. Act 2 will record that as a result of joint reconciliation, discrepancies have been eliminated.
• If the discrepancies are not eliminated, the representative of the organization signs the act with a note on the last sheet of section. 1 “Agreed with disagreements.” In Sect. Act 2, you can indicate the reasons for the disagreements and your proposals for eliminating them.

Advice: always return the signed reconciliation report to the Federal Tax Service. There is an unspoken rule in inspections that a new act is not issued to companies until they have submitted the signed previous one.

The period for carrying out the reconciliation and signing the final act should not exceed 15 working days from the date the Federal Tax Service Inspectorate received your application for reconciliation (clause 3.1.2 of the Federal Tax Service Regulations). However, in practice it is rarely possible to complete the reconciliation within this time frame.

If the reconciliation is carried out during the reorganization or liquidation of a company, then the act is drawn up in two copies - one for the company, the other for the Federal Tax Service. Moreover, the tax office will not make a final decision until it receives a reconciliation report. If reconciliation is needed to transfer to another inspection, then there are three acts - for the company, for the “old” and “new” inspection.

Informing taxpayers about the status of settlements with the budget

But there is another document that regulates reconciliation - this is the order of the Ministry of Finance of Russia dated January 18, 2008 No. 9n “On approval of the administrative regulations of the Federal Tax Service for the implementation state function for free information." It contains section 16 “The sequence of actions of tax authorities when individually informing taxpayers about the status of settlements for taxes, penalties and fines.”

In accordance with Order No. 9n, a company can receive from the inspection not a reconciliation report, but a certificate about the status of settlements for taxes, fees, and contributions. It is issued upon written request within 5 working days. Moreover, both the request and the certificate itself can be submitted in person, by mail or via electronic communication channels. Thus, we see that there are two documents that are the result of the reconciliation.

A certificate may not be issued only in two cases:

• if the company did not apply to “its” inspectorate, if in the request it forgot to write its full name, INN, manager’s signature, company seal, if the request was not made on letterhead, if an authorized representative submitted a request but did not attach a power of attorney, or if the request there are obscene or offensive language.
• if the company has not fulfilled its tax obligations. When a taxpayer registers, his tax obligations are recorded on his card. For example, quarterly income tax reporting, monthly reporting for VAT, etc. And if the declaration was not submitted on time, then informing is impossible. Then the company will not be issued a certificate, but a letter of failure to perform a state function.

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Reconciliation of settlements with the tax office allows the owner of an enterprise not only to timely identify overpayments Money to the budget, but also to detect errors in a timely manner that may lead to the accrual of fines, suspension of significant operations for the company bank account and direct debiting of funds. Moreover, reconciliation allows you to objectively evaluate the work of the accounting department, which is important in the work of any organization.

In what cases is reconciliation with the tax office carried out according to the Tax Code of the Russian Federation?

In accordance with current legislation joint reconciliation can be carried out both at the initiative of the tax authority itself and at the request of the payer.

The algorithm for carrying out this procedure is determined by order of the Federal Tax Service of Russia dated September 9, 2005 No. SAE-3-01/444@. In a mandatory (forced) manner, settlement reconciliation is performed in the following situations:

• the payer is classified as the largest;
• during liquidation/reorganization of a company;
• when deregistering a company from tax registration;
• when changing the tax authority;
• at the request of the payer.

In certain cases, the Federal Tax Service may personally initiate an unscheduled reconciliation of calculations. As practice shows, this happens in the event of excessive payment of taxes to the budget. This situation regulated by Article 78 of the Tax Code of the Russian Federation. Moreover, if the payer independently requests the procedure, then, according to Article 32 of the Tax Code of the Russian Federation, the tax service is forced to carry it out.

How is the reconciliation of accounts carried out?

Carrying out this procedure consists of sequentially performing the following steps:

• filing an application;
• receiving a certificate from the tax office;
• studying the document;
• transfer of the act and related documents to the Federal Tax Service;
• receiving an updated reconciliation report, signing the document and returning to the Federal Tax Service;
• accounting of results.

Let's look at each stage in more detail.

Step #1. Submitting an application

If the need arises to carry out the procedure, the chief accountant must form and submit to the tax office at the place of registration of the company an application with a request to prepare and provide a reconciliation report.

For paper document flow, transfer to tax statement To request a reconciliation you can:

• when visiting the Federal Tax Service by a company representative;
• by registered mail.

Step #2. Receipt of the act

The submitted application for the procedure is received by an authorized employee - tax inspector. The specialist is obliged to prepare the requested document and submit it to the organization within the next five days.

Step #3. Studying the reconciliation report

After receiving the act, the chief accountant of the enterprise checks the information received with its own accounting data. If there are no discrepancies in the values, the accounting department must submit both copies of the document to senior management for signature. At the same time, for verified points with which the company agrees, the corresponding pages should be marked with the inscription “without disagreement” in the corresponding column called “agreed”.

If discrepancies are detected in the form of an overpayment to the budget, the company has the right to:

• set off the amount in excess deposited funds against future payments for the same tax;
• offset the amount of excess funds contributed to pay off other tax debts;
• return overpaid funds to the company's bank account.

IN in this case The chief accountant must indicate the detected discrepancies separately for each tax in the fourth column of the first section of the reconciliation report. In this case, it is extremely important to indicate that the document was signed with disagreements, leaving the appropriate signature.

Step #4. Transfer of the act and related documents to the Federal Tax Service

After identifying all discrepancies and signing the act by the company management, copies of this document, certified by the director’s signature and the company’s seal, are sent to the Federal Tax Service through a personal visit or sending a letter.

The document signed without discrepancies is added by the inspector to the company’s file, at this step the procedure will be considered completed.

Step #5. Receiving an updated reconciliation report, signing it and returning it to the tax office

Upon receipt of a document signed with discrepancies, the tax officer verifies the received data and eliminates the identified inconsistencies.

Important! The tax office is given no more than five days to correct errors, after which the inspector will have to generate and send to the enterprise an updated report with the second section attached.

After making the appropriate adjustments to the database, the inspector must generate a new reconciliation report for the current date, and within the next three days, transfer two copies of the document to the taxpayer.

The updated act must be signed by the director of the organization and sent to the Federal Tax Service.

If, after clarifying the reconciliation, disagreements remain unresolved, then it is advisable to contact the inspector with a request to conduct a personal reconciliation. In this case, the company representative will need to have with him not only a power of attorney, but also all the primary documents necessary for the procedure.

Step #6. Accounting for the results of the procedure

All operations economic activity, including all offsets and refunds carried out budget payments, must be recorded in the accounting records of the enterprise.

Application for reconciliation

To the Head of the Inspectorate
Federal Tax Service of Russia No. 22 for St. Petersburg
Sidorov Vasily Ivanovich
LLC "Saturn"
OGRN 789355121221
TIN 74184286223, checkpoint 123123123
Ref. No_____from __.__.2017 121000, St. Petersburg, st. Lenina, 2

statement
on conducting a joint reconciliation of calculations with the budget.

I request you to carry out the procedure for joint reconciliation of the Company’s settlements with limited liability"Saturn" with a budget for corporate income tax, VAT and personal income tax for reporting period from January 1 to December 31, 2016.
The previous reconciliation of calculations was carried out on January 1, 2016 (reconciliation report dated 02/03/2016 No. 352).

Please provide the reconciliation report to CEO companies personally.

General Director A.M. Kostyushkin
LLC "Saturn"

The reconciliation report consists of three parts: title page and two information sections.

The title page should contain the following information:

• about the enterprise;
• about the tax inspectorate;
• about taxes specified in the act.

Sections are filled out for each tax on a separate page. The first section should contain the total amounts not only for taxes, but also for associated penalties, fines and interest as of the date the reconciliation report was created.

The second section provides a breakdown of calculations for the selected period.

At the request of the payer, the inspector prepares and sends to the company an act consisting only of a title page and one (first) section, the form of which provides a specially designated place for noting the identification of inconsistencies and proposals for their elimination.

The inspection transmits the document to the enterprise in two copies in the manner specified in the application.

Reconciliation of calculations with the tax office online

According to the current order of the Federal Tax Service of Russia dated June 13, 2013 NoММВ-7-6/196@, it is possible to conduct a joint reconciliation remotely. In order to take advantage of this opportunity, you must contact the official service called “Taxpayer Information Service” (ION).

At the moment, ION consists of providing the payer in electronic format with such payment documentation as:

• certificate of condition;
• Act of reconciliation;
• list of declarations and accounting records;
• statements of transactions;
• certificate of payment.

Thanks to this service, the taxpayer independently generates a request in electronic form, signs it using an electronic signature and sends it to the tax office at the place of registration.

The response to the payer will be generated automatically (with the exception of a confirming certificate of fulfillment of the payment obligation) and will be provided on the day following the day the request was sent.

Thus, timely reconciliation of calculations allows the organization not only to identify errors in time, but also to avoid many unfavorable situations. That is why it is extremely important to keep under control all financial statements of the enterprise and take advantage of the opportunity to reconcile with the budget.

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