Practical experience of filing electronic reporting in Ukraine

Introductory

The modern world can no longer be imagined without electronic document circulation - be it the exchange of information within an organization, the exchange of documents between organizations or the submission of reports and various applications to state bodies.



I have little experience in submitting reports to the tax inspectorate and the pension fund of Ukraine and I can no longer keep in myself the desire to share this experience with you - perhaps someone will come in handy.

Initial data

We have a small firm or have become a private entrepreneur - welcome to the tax, pension, statistics and other services by occupation. I will describe the procedure for filing reports from and to the example of a legal entity.

Solid practice

So, the first thing that is necessary for submitting reports electronically is an electronic digital signature (EDS). In Ukraine, this issue was approached thoroughly and prepared several regulatory documents for the implementation of the possibility of using EDS ( Regulatory Framework ). I did not study them much, because the main thing is the result. To create a digital signature, there are several accredited key certification centers (ADCS). For a pension fund, a list of such centers can be found here . In principle, for tax similarly . Also, there is a government statement that the tax agency will create its own accredited center in May 2012 and will issue certificates for business entities for free, but this is only a promise.

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Next you need to choose an accredited center and pay for its services (each site has the appropriate forms). When choosing the required number of certificates, it is necessary to take into account that if, in accordance with the articles of association, the position of an accountant in an enterprise is not provided, then a certificate is not needed for it, respectively. The accredited center of the Ukrainian Certification Center was chosen for its company - not so much by the cost of services, but by the location of representative offices - there were two of them in the nearest regional center.



So, after payment you need to collect a package of documents. The list is on the site of the relevant center. EDS must be formed in the calculation of one for each responsible person (director, accountant) plus one for the company (certificate of printing of the company). We needed the following documents:

• the signed and signed Agreement on the provision of EDS services - in duplicate or the Card of accession to the agreement on the provision of EDS services - in one copy - is on the website of the center;
• the original of the constituent document of a legal entity or its notarized copy (for reference only);
• a notarized copy of the state registration certificate or a copy of an extract from the EDRPOU, or a copy of one of these documents, certified by a state registrar, or a copy certified by the signature of the manager and the seal of the applicant's legal entity, or its original and regular copy;
• copies of documents on appointments to the posts of each of the subscribers - representatives of the applicant (head - minutes of the meeting on the appointment, unless otherwise provided by the constituent documents, and the order to take office, chief accountant - order to hire), certified by the signature of the head and seal of the legal the applicant;
• copies of passports (pages 1-6 - page with photos and following after it) or other documents that replace them, each of the subscribers - representatives of the applicant (manager, chief accountant) certified by the signatures of their owners and the seal of the legal entity - the applicant or only signatures their owners;
• copies of certificates on assignment of identification numbers to each of the subscribers - representatives of the applicant (manager, chief accountant), certified by the signatures of their owners and the seal of the legal entity - the applicant or only signatures of their owners;
• The certificate of services provided signed by the head and sealed by the applicant - a legal entity;
• copy of the VAT payer certificate (if the applicant is a VAT payer).

The list also contains the following document, which needs to be created in specialized software, but in reality they were made by the representative of the center in place:

• applications for the formation of enhanced digital signature certificates of each of the subscribers generated by the Instructions in the MEDoc system in electronic (.PCK) and paper form (completed, verified, signed by the respective subscribers: the applicant’s stamp and the manager’s signature by the head; the chief accountant’s signature ).

All copies must be certified by the signature of the head and seal marked “Kopia Virna”. It is also advisable to have with you the company stamp just in case and a carrier (“flash drive”) for recording certificates and secret keys. Formation of the application in the presence of all documents takes 10-15 minutes.



After receiving the EDS, you need to download and install two programs:

1. BEST-ZVIT PLUS for submission of reports to the tax and pension funds (the free version allows you to send imported documents, reports to the pension on a single social benefit). After installation, you must fill out the company card, as well as specify the number of signatures (in our case, the accountant’s signature was missing) and the path to the folder with secret keys. You also need to install the certificates of your enterprise - all this is described in the certificate. You also need to create (recommended) a separate mailbox to send the receipt of reports and configure its parameters in the program. I chose the free mail system meta.ua - in the help for setting up email clients there are settings specifically for this program. It is recommended to choose a domestic postal provider. Yesterday I ran into a problem - the previous mail provider started failing email and did not send reports, had to urgently register a new mail - it went off without any problems.
2. OPZ - for reporting for tax in xml format, which is then imported into the first program, signed and sent to the addressee. After installation, you must first check for updates and set up an enterprise card.
   
   There is also a program of the same manufacturer as the program of claim 1 - medoc , which also allows you to sign reports, but I have not tried it yet. These programs need to be constantly updated, since there are a lot of changes in the forms lately - once there was a situation that the form of the form changed a day before the deadline for submitting the report - it was necessary to redo it.
   
   

After setting up all the programs, you can start reporting:

1. Check for updates for all programs.
2. In the OPZ program, we create and prepare the necessary documents for sending.
3. In BEST-ZVITE we import (File - Import - Document in xml format) from the send folder of the OPZ program. For convenience, I created subfolders for each period in the send folder (201202 - year and month), where I move all the documents of the period.
4. If you are importing a registry of tax invoices - you need to select the type of registry (General, Abbreviated, Special ...).
5. We open the registry of the created documents (the program also divides the registry by periods), select the necessary ones for submission and send them to the signature via the context menu.
6. In the Documents for signature window that will open, we also select the necessary ones and sign them via the context menu. Signatures must be placed consistently by the number of responsible persons - first, the accountant (if any), then the head, and the last - the seal of the enterprise - all, as in real life.
7. After signing - on the necessary documents via the context menu - send by e-mail.
   
   To submit reports to the pension, a slightly different procedure for preparing documents for dispatch: instead of importing in the program itself, we select the Single Social Contribution mode. Next, select the desired period, we fill in and be sure to check the correctness of filling out the required documents using the program’s tools. In general, it is necessary to prepare 3-4 tables. Next, you need to select the first line and send it by mail from the context menu. The program itself will require you to enter the necessary passwords to the EDS and send mail.

All reports are filed. Now you only need to control the receipt of three messages through the “Packet transfer log” menu (you can trust this to the program, or you can check mail periodically yourself through the toolbar of this window):

1. On the adoption of reporting by mail.
2. Receipt number 1.
3. Receipt number 2.

Sometimes the program may request a password on the electronic signature of the enterprise.



From experience, I can say that if the report is not submitted within the deadline - you can get all the receipts in 2-10 minutes from the tax, from the retirement bill - in a few hours or the next day, if you submit deadlines - it may take a day. Therefore, I recommend not to delay the last day - then the conscience is clear, and the nerves do not deteriorate.



That's all. Updates are welcome. If anyone has any experience of sending through medok - please share.