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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-7-6/311 @

About approval of format of submission of accounting (financial) records of small business entities electronically

According to the subitem 5 of Item 1 of article 23 of the Tax Code of the Russian Federation, 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 orders of the Ministry of Finance of the Russian Federation of 05.10.2011 No. 124n "About modification of the forms of accounting records of the organizations approved by the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n" of 17.08.2012 No. 113n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n" 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" I order to the other person based on the power of attorney:

1. Approve format of submission of accounting (financial) records of small business entities electronically according to appendix to this order.

2. Determine that this order becomes effective for accounting (financial) records of small business entities electronically for the period 2013.

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 from "__" _____ 2013 No. ______

Format of submission of accounting (financial) records of small business entities electronically

I. General information

1. This format describes requirements to XML files of transfer of accounting (financial) records of small business entities in tax authorities electronically (further - the file of exchange).

2. This format (part CXXXVI, version 5. 03) 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 orders of the Ministry of Finance of the Russian Federation of 05.10.2011 No. 124n "About modification of the forms of accounting records of the organizations approved by the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n" and of 17.08.2012 No. 113n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of 02.07.2010 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_BUHMP value;

A_K - the identifier of the receiver of information, where:

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.

About - 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 XML scheme of the file of exchange shall have the following appearance:

NO_BUHMP_1_136_00_05_03_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 - 4.56 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), "P" - the simple element of logical model realized in the form of the XML element of the file, "A" - 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: NM, 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  Ф от 03.09.2013 г. №ММВ-7-6311

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)

About

Contains (repeats) name of the created file (without expansion)

The version of the program by means of which the file is created

Versprog

And

T (1-40)

About


Version of format

Versform

And

T (1-5)

About

Accepts value: 5.03

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 <KNDTIP>.

Accepts value: 0710098

Date of forming of the document

Datadok

And

T (= 10)

About

Standard element <Datatip>.

Date in the DD.MM.GGGG format

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