Who reports to Rosstat. Should a small business submit statistical reports? What happens if you don't report

You can find out what reports are expected from an organization or individual entrepreneur in the statistics on the basis of the State Statistics Committee for OKPO, TIN and OGRNIP. OKPO, TIN and OGRNIP you can find out.

Small IP

Once every 5 years in the statistics of small and medium-sized entrepreneurs. Those. in general, all IP.

An individual entrepreneur (Organizations below) must do this according to this form: Form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (EP-IP) (pdf, 453 kb)

Form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (WORD, 56 kb)

The shape is not complicated at all, so a sample is not needed.

OKPO - you should have received this code in the statistics. For some, you can find it on the Internet, on the Rosstat website. Not in EGRIP.

Small Organizations

Once every 5 years, small and medium-sized ones () should report to the statistics. Those. in general, all organizations that are not related to large ones.

This "wonderful" period falls on 2016. The next time it will be in 2021, for 2020.

Organizations (IP above) must do this according to this form: Form No. MP-sp "Information on the main indicators of the activity of a small enterprise for 2015" (pdf, 510 kb)

Instructions are attached to it: Instructions for filling out the form No. MP-sp (WORD, 92 kb)

OKPO - you should have received this code in the statistics. For some, you can find it on the Internet, on the Rosstat website. Not in the Unified State Register of Legal Entities.

medium and large

Reporting to statistics must be submitted every year (or even once a month) only average and large organizations. Those. everyone who has more than 100 employees and/or revenue of more than 2 billion rubles per year.

Every month they must submit form No. P-3 (about financial condition). Every month, no later than the 28th day after the reporting period.

As well as form No. P-4 (on the number and salary of employees). Every month, no later than the 15th day after the reporting period.

In accordance with subparagraph 5.5 of the Regulations on Federal Service state statistics, approved by the Government Russian Federation dated June 2, 2008 N 420, and in pursuance of the Federal plan for statistical work, approved by order of the Government of the Russian Federation dated May 6, 2008 N 671-r, I order:

1. Approve the attached forms of federal statistical observation with instructions for completing them and putting them into effect:

per annum from the report for 2015:

N 1-technology "Information on the development and use of advanced production technologies" (Appendix N 1);

N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas" (Appendix N 2);

N 2-science "Information on the implementation of scientific research and development" (Appendix N 3);

N 2-MS "Information on additional professional education of municipal employees" (Appendix N 4);

N 1-T (working conditions) "Information on the state of working conditions and compensation at work with harmful and (or) dangerous working conditions" (Appendix N 5);

N 2-GS (GZ) "Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation" (Appendix N 6);

N 1-NK "Information on the work of postgraduate and doctoral studies" (Appendix N 7);

N 85-K "Information on the activities of the organization carrying out educational activities on educational programs of preschool education, childcare and care" (Appendix No. 8);

N 3-F "Information on overdue debts on wages"(Appendix N 9);

monthly since January 2016 report:

N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives" (Appendix N 10);

quarterly from the report for January - March 2016:

N 2-science (short) "Information on the implementation of scientific research and development" (Appendix N 11);

N 1-T (GMS) "Information on the number and remuneration of employees government agencies and local governments by categories of personnel" (Appendix N 12);

periodic once a year for the report in 2016:

N 1-OL "Information about the children's health camp" (Appendix N 13);

periodic 1 time in 2 years from the report for October 2015:

N 57-T "Information on the wages of employees by profession and position" (Appendix N 14);

periodic 1 time in 2 years for odd years from the report for 2015:

N 2-MP innovation "Information on technological innovations of a small enterprise" (Appendix N 15).

2. Establish the provision of data according to the forms of federal statistical observation given in paragraph 1 of this order at the addresses and within the time limits established in the forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, to recognize as invalid:

Appendix N 3 "Form of federal statistical observation N 57-T" Information on the wages of employees by profession and position", approved by order of Rosstat dated July 18, 2013 N 285;

Appendix N 16 "Form of federal statistical observation N 2-MP innovation" Information on technological innovations of a small enterprise", approved by order of Rosstat of August 29, 2013 N 349;

Appendix N 2 "Form of federal statistical observation N 1-T (working conditions)" Information on the state of working conditions and compensation for work in hazardous and (or) hazardous conditions Labor", Appendix N 3 "Form of Federal Statistical Observation N 2-GS (GZ)" Information on Additional Professional Education of Federal State Civil Servants and State Civil Servants of the Subjects of the Russian Federation", Appendix N 4 "Form of Federal Statistical Observation N 2-MS" Information on additional professional education of municipal employees", Appendix N 5 "Form of federal statistical observation N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas", Appendix N 8 "Form of federal statistical observation N 1-technology "Information on the development and use of advanced production technologies", Appendix N 9 "Federal statistical observation form N 3-F "Information on overdue wage arrears", Appendix N 12 "Federal statistical observation form N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives", Appendix N 15 "Federal statistical observation form N 1-T (GMS) "Information on the number and remuneration of employees of state bodies and local governments by category of personnel" , approved by order of Rosstat dated September 24, 2014 N 580;

Appendix N 2 "Federal statistical observation form N 1-NK "Information on the work of postgraduate and doctoral studies", Appendix N 1 "Federal statistical observation form N 85-K "Information on the activities of an organization engaged in educational activities in educational programs of preschool education, supervision and child care", approved by the order of Rosstat dated November 6, 2014 N 640;

order of Rosstat dated May 16, 2011 N 239 "On approval of statistical tools for organizing federal statistical monitoring of the activities of children's health institutions (camps)";

order of Rosstat of October 15, 2014 N 612 "On the approval of statistical tools for organizing federal statistical monitoring of activities in the field of science."

4. Recognize as invalid Appendix N 9 "Federal Statistical Observation Form N 78-RIK" Information on the Number of Children Registered for Determination in Preschool Educational Organizations "approved by Rosstat Order N 349 dated August 29, 2013, from the report for 2015 year.

Other taxpayers (individual entrepreneurs and organizations - micro-enterprises), who have fewer than 16 employees and revenues of less than 120 million rubles per year, report only if they receive a written request from the statistical authorities. Rosstat makes such requests selectively, for about 1% of such payers.

Where to submit?

fines

From 3000 to 5000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation) to a responsible employee (for being late and / or inaccurate data). But the fine must be issued within 2 months. In practice, statistics rarely penalize.

Since 2016, fines have been raised - for officials from 10,000 to 20,000 rubles, and also introduced new fines for organizations - from 20,000 to 70,000 rubles (for a repeated violation, the maximum is 150,000 rubles).

Law

Only up to the 6th article

THE RUSSIAN FEDERATION

THE FEDERAL LAW

ON THE DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES

IN RUSSIAN FEDERATION

State Duma

Federation Council

Article 1. Subject of regulation of this Federal Law

This Federal Law governs relations arising between legal entities, individuals, bodies state power of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, the infrastructure for supporting small and medium-sized businesses, the types and forms of such support.

Article 2. Normative legal regulation development of small and medium-sized businesses in the Russian Federation

The normative legal regulation of the development of small and medium-sized businesses in the Russian Federation is based on the Constitution of the Russian Federation and is carried out by this Federal Law, other federal laws adopted in accordance with them, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments.

Article 3. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

1) small and medium-sized businesses - business entities (legal entities and individual entrepreneurs), classified in accordance with the conditions established by this Federal Law, to small enterprises, including micro-enterprises, and medium-sized enterprises;

2) - 4) have become invalid. - Federal Law of June 29, 2015 N 156-FZ;

5) support for small and medium-sized businesses (hereinafter also referred to as support) - the activities of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments, organizations that form the infrastructure for supporting small and medium-sized businesses, carried out in order to develop small and medium-sized businesses in accordance with state programs (subprograms) of the Russian Federation, state programs (subprograms) of constituent entities of the Russian Federation and municipal programs (subprograms) containing measures aimed at the development of small and medium-sized businesses (hereinafter referred to as state programs (subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation, municipal programs (subprograms), as well as the activities of the Federal Corporation for the Development of Small and Medium Enterprises Entrepreneurship", carried out in accordance with this Federal Law, as an institution for the development in the field of small and medium-sized businesses (hereinafter also referred to as the corporation for the development of small and medium-sized businesses).

(Clause 5 as amended by Federal Law No. 156-FZ of June 29, 2015)

1. Small and medium-sized businesses include those entered in the unified state register of legal entities consumer cooperatives and commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals, entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1) for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations(associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed twenty-five percent (with the exception of the total share of participation that is part of the assets of joint-stock investment funds, the composition of the property of closed-end investment funds, the composition of the common property of investment partnerships), and the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not subjects of small and medium-sized businesses, should not exceed forty-nine percent each. The specified restriction on the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not subjects of small and medium-sized businesses, does not apply to business companies, economic partnerships, the activities of which are practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such economic companies, respectively, economic partnerships- budgetary, autonomous scientific institutions or those that are budget institutions, autonomous institutions educational organizations higher education, for legal entities that have received the status of a project participant in accordance with the Federal Law of September 28, 2010 N 244-FZ "On innovation center"Skolkovo", for legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support innovation activities in the forms established by the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria:

a) legal entities are open joint-stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies, in which these open joint-stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (stakes) constituting authorized capitals such business entities, or have the opportunity to appoint a sole executive body and (or) more than half of the composition of the collegial executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);

b) legal entities are state corporations established in accordance with the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations";

(Clause 1 as amended by Federal Law No. 238-FZ of July 23, 2013)

2) the average number of employees for the previous calendar year should not exceed the following limit values ​​for the average number of employees for each category of small and medium-sized businesses:

a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;

b) up to one hundred people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to fifteen people;

3) proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​established by the Government of the Russian Federation for each category of small and medium business.

2. Has expired. - Federal Law of June 29, 2015 N 156-FZ.

4. The category of a small or medium-sized business entity changes only if the limit values ​​are higher or lower than the limit values ​​specified in clauses 2 and 3 of part 1 of this article within three consecutive calendar years.

(as amended by Federal Law No. 156-FZ of June 29, 2015)

5. Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or the book value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration, do not exceed the limit values ​​specified in paragraphs 2 and 3 of paragraph 1 of this Article.

6. The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working for civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the specified micro-enterprise, small enterprise or medium-sized enterprise.

7. Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the Russian Federation.

8. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Article 5

1. Federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting complete statistical observations of the activities of small and medium-sized businesses and selective statistical observations of the activities of individual small and medium-sized businesses based on a representative (representative) sample.

2. Continuous statistical observations of the activities of small and medium-sized businesses are carried out once every five years.

3. Selective statistical observations are carried out through monthly and (or) quarterly surveys of the activities of small enterprises (with the exception of micro-enterprises) and medium-sized enterprises. Selective statistical observations are carried out through annual surveys of microenterprises. The procedure for conducting selective statistical observations is determined by the Government of the Russian Federation.

4. Federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation, bodies of local self-government are obliged to submit free of charge to the federal executive bodies performing the functions of compiling official statistical information in the established field of activity in accordance with the legislation of the Russian Federation, documented information according to the forms established for the purpose of carrying out federal state statistical observations, and information received federal authorities state authorities, state authorities of the constituent entities of the Russian Federation, local governments in connection with the exercise by them of control, supervision and other administrative powers in relation to small and medium-sized businesses.

With the help, you can keep accounts on the OSNO (VAT and income tax), USN and UTII, generate payment orders, 4-FSS, RSV-1, submit any reports via the Internet, etc. (from 350 r / month). 30 days free (now for new 3 months free).

Do all organizations have to submit reports to Rosstat? How to submit reports to organizations with branches? How can I submit a report? These and other questions are answered by the deputy head of the Mosoblstat and the head working group"Electronic collection" in Rosstat Galina Nikolaevna Gasanova.

— Galina Nikolaevna, why are statistics collected at all? It is always easier for people to do something when there is an understanding of what it is for.

- To make decisions at the state level, it is necessary to have a complete picture of what is happening in the country. Statistics serve this purpose by aggregating thousands of indicators on social, economic, demographic, environmental and other processes. But not only the state is interested in statistics. This is a kind of "initial data" for solving any problem - whether it is a matter of regional or municipal planning or the business strategy of a private company.

- Many people are worried that the information submitted to the statistical authorities may be made public. How is it regulated by law?

- Official statistics are summary information. It is she and only she who is subject to publication. The primary statistical data contained in the respondents' reports are used only for the formation of official statistical information. They are not subject to disclosure or distribution (Article 9 of the Federal Law of October 29, 2007 No. 282-FZ).

— Do all organizations need to report to Rosstat? Are there concessions for IP?

- Everyone needs to report, but at different intervals and according to a different list of forms. For enterprises and organizations classified as small and medium-sized businesses, a simplified procedure for compiling statistical reporting. For example, not all small enterprises report monthly and quarterly, but only those in the sample. All small enterprises report only once every five years - when conducting a complete survey of small and medium-sized enterprises.
Respondents will find an exhaustive answer to the question in brief instructions for filling out the forms, which are approved by orders of Rosstat simultaneously with the forms of these forms.

- By what criteria does the enterprise belong to small and medium-sized businesses?

— The criteria are established by Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium Enterprises in the Russian Federation”. The law defines which companies cannot be classified as small and medium enterprises. These are legal entities authorized capital in which the share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities or citizens, as well as legal entities that are not subjects of small and medium-sized businesses, exceeds 25 percent.

Other legal entities and individual entrepreneurs can be classified in this category depending on the average number of employees for the previous calendar year or proceeds from the sale of goods (works, services). The marginal values ​​of revenue for each category of small and medium-sized businesses are established by Decree of the Government of the Russian Federation of July 22, 2008 No. 556.

Let's consider a situation where entity has several separate divisions in different cities. How and where should the reports be submitted in this case?

- According to federal law dated November 29, 2007 No. 282-FZ, such companies provide data both for legal entities and for separate divisions in the prescribed manner. And the order of submission for each form is established in the instructions for filling it out. There are several forms in which information is presented as a whole for a legal entity - for example, form 1-enterprise. Most of the forms are required to be filled out as for each separate division, and for a legal entity without these separate divisions. Accordingly, they must be submitted both at the location of the relevant separate subdivision (for a separate subdivision) and at the location of the legal entity (without separate subdivisions).

At the same time, the Regulation on the conditions for mandatory submission of primary statistical data, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620, gives the head of the company the right to oblige divisions to report independently.

— Are there penalties for failure to submit reports to Rosstat?

— Yes, there are. In accordance with the Regulations on the conditions for the mandatory submission of primary statistical data, statistical bodies have the right to fine the heads of enterprises not only for being late, but also for providing false information, i.e. submission of reports with violation of instructions for filling out forms, arithmetic or logical errors (clauses 6, 14 of the Regulations). The amount of the administrative fine imposed in this case can range from three thousand to five thousand rubles (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). At the same time, penalties are provided for each case of violation.

— How to find out the set of forms on which the organization needs to report?

- On the websites of Rosstat and territorial statistical bodies in the section "Metadata and reference information" you will find a list of all forms of federal statistical observation.

In addition, the site contains a calendar of statistical reporting for the current year. By selecting a specific date from the calendar, you will see the name of the form submitted on that day and a list of respondents who need to turn it in.

For all questions related to filling out or submitting reports, please contact the statistics authority at the location of your organization - we are always happy to help you.

— You can submit reports to the statistical authorities both on paper and in in electronic format. Regardless of the method of submission, the report must be signed by an official, if submitted electronically - by a valid electronic digital signature official.

For respondents, of course, it is more convenient to submit reports in electronic form with an electronic digital signature. At the same time, respondents not only significantly save time that they would have spent on registration postal item or visiting an agency, but also reduce the risk of penalties. This is due to the fact that in software tools the necessary control is laid down, allowing to check the data before sending the report to the statistical authorities.

You can prepare data in software that is provided free of charge by Rosstat or offered by special communications operators that have entered into an agreement with statistical authorities. Reporting is accepted with any legitimate electronic digital signature, i.e. additional financial costs when submitting reports in electronic form, the respondent does not bear.

For all transfer inquiries electronic reporting you can contact the territorial statistics office or the hotline of the special operator with whom you work.

In conclusion, I would like to emphasize once again: the report that you submit to the statistics agency is a small but important piece of a large all-Russian information “map”. A lot depends on the accuracy and correctness of the information you provide. Maybe - the right course of the company in which you work yourself.

From the editor. For information on how you can submit statistical reports in electronic form, read "" and "".

What kind of reporting is submitted to Rosstat?

Reporting to Rosstat is regulated by two laws:

• “On Accounting” dated 06.12.2011 No. 402-FZ (Article 18), which prescribes to submit to the statistical authorities a copy of the accounting reports generated by persons obliged to submit it to the tax authority (i.e. legal entities). This obligation does not apply only to public sector organizations and the Bank of Russia. All forms included in the reporting are subject to submission (and their lines must be encoded), as well as an audit report (if the reporting is subject to a mandatory audit).
• “On Official Statistical Accounting…” No. 282-FZ dated November 29, 2007, which regulates the organization of statistical accounting in the Russian Federation and, in particular, the collection of statistical data. Sources of statistical information are (Article 8) legal entities, government agencies, individual entrepreneurs, foreign companies operating in the Russian Federation, individuals (including foreigners and stateless persons). At the same time, only the last group (individuals) provides statistical data to the statistics agency voluntarily. The rest are obliged to do this using special forms of statistical observation (statistical reports). However, for small and medium-sized businesses (clause 4, article 8), there is a simplified procedure for providing such reporting, provided for by the law “On the development of small and medium-sized businesses ...” dated July 24, 2007 No. 209-FZ.

Consequences of failure to submit a statistical report

A small business can be released from the obligation to file statistical reports only if there is no data to fill out the form. But even in this case, it is better to notify the statistics agency of the reason for not submitting the report (Rosstat letter dated 01.22.2018 No. 04-4-04-4/6-SMI), since the penalties for not providing information to Rosstat are significant (Article 13.19 of the Code of Administrative Offenses of the Russian Federation) :

• For the first violation:
• from 10 thousand to 20 thousand rubles. for officials;
• from 20 thousand to 70 thousand rubles. for legal entities;
• in the event of a repeat offence:
• from 30 thousand to 50 thousand rubles. for officials;
• from 100 thousand to 150 thousand rubles. for legal entities.

Failure to provide accounting reports to the statistics authority is also fraught with fines (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

• from 300 to 500 rubles. for officials;
• from 3 thousand to 5 thousand rubles. for legal entities.

If you do not receive information from Rosstat about statistical reports that are mandatory for the subject of observation, it makes sense to independently verify the fact of inclusion or non-inclusion in the sample. You can do this in two ways:

• by contacting the territorial statistical office directly;
• asking for information on Rosstat website in the "List of reporting business entities" section.

The list available on the site is constantly updated, and situations are not ruled out when it may not be mandatory for the submission of reports and, conversely, those that are not required to be submitted will be included. Both the addition to the list and the exclusion of reports from it, Rosstat must notify the reporting person in writing so that the latter does not have to pay fines (Rosstat letter dated July 26, 2016 No. 04-04-4 / 92-SMI).

If the data about the list is taken only from the site, it is recommended to save a screenshot of this list. It can serve as an excuse in case of failure to submit a mandatory report that was not reflected in the register (Rosstat letter dated February 17, 2017 No. 04-04-4 / 29-SMI). And if, upon request, Rosstat issued a list of reports that differs from the one posted on the website, then you need to follow the list received from the territorial statistics authority in response to the request (Rosstat letter dated 01.22.2018 No. 04-4-04-4 / 6-SMI).

The register, which is formed on the Rosstat website, allows you to download from it the forms required for the report.

Small businesses, like all other economic entities, are subject to the obligation to submit reports to Rosstat. However, they have a simplified procedure for providing such reporting, which involves two types of observations: continuous, carried out once every 5 years, and selective, carried out in relation to not every representative of a small business. Due to the simplified procedure, the obligation to submit statistical reports for small enterprises does not always occur.

Statistical reporting of micro-enterprises is a minimal obligation of organizations with the status of a micro-enterprise to report to the statistical authorities. One of these reports, submitted at the end of the year, is called “MP-micro Form”: this article will tell you who should submit this report and in what time frame.

Statistical reporting applies to absolutely all organizations, regardless of their size. Some reports need to be submitted regularly, in particular accounting results for the year, and some - after a certain period and only to those respondents who were included in the Rosstat sample. Such a report is the MP-micro form, approved by the Order of Rosstat dated November 2, 2018 No. 654. The report is called “Information on the main indicators of the micro-enterprise” and is annual. Let's consider its features in more detail.

Form MP-micro: who is required to take

This report is intended solely for legal entities that are categorized as microenterprises. These are the organizations that in 2018:

• no more than 15 employees worked;
• annual income from management entrepreneurial activity amounted to no more than 120 million rubles;
• participation share state formations, public and religious organizations and foundations did not exceed a total of 25%;
• the share of participation of other companies (including foreign ones) did not exceed 49% in total.

Exceeding the limit values ​​for 3 consecutive calendar years results in loss of status.

If the firm fits these parameters, it is necessary to check whether it fell into the sample of statistical observation. This can be done using a special service on the Rosstat website. It is enough for an organization to enter all its data in the proposed form (name, OKPO, TIN or OGRN) and receive information about all reports to statistics that must be submitted in 2019. In addition, Rosstat authorities notify the respondents in the sample in advance of the need to report. Such written notices Rosstat sends companies to addresses known to it.

MP-micro: deadlines 2019

In 2019, the due date for the MP-micro report for 2018 falls on February 5th. There are no reschedules as it is Tuesday. It is this date that appears in the Order of Rosstat as the last day for fulfilling the obligation to report. Being late carries a heavy fine.

Features and order of filling

Filling out the MP-micro is not at all difficult, it is in the form of a questionnaire. In the header, as usual, you must write the details and name of the organization, as well as its postal address.

Next, in MP-micro comes section 1, in which you need to answer only one question: does the company apply a simplified taxation system. There are obviously two possible answers: “yes” and “no”. Check the box next to the correct option.

The second section in the MP-micro form is more voluminous. It is intended for information about the number and wages of employees. To complete it, you need to calculate average headcount and also indicate the number external part-timers and persons who work under civil law contracts. By the same principle, it is necessary to divide the wage fund. At the end, you need to provide information about social benefits to employees, as well as indicate the number of man-hours worked.

The third section is small and is called "General economic indicators". You need to fill in information about the shipment of goods, the performance of work and services. Also in the same section, you need to inform the statistics agency about investments in fixed assets. All data must be given in rubles, and VAT and excises must be deducted from the cost.

The fourth section of the MP-micro form is intended for firms that are engaged in wholesale and retail or are businesses Catering. It should indicate whether or not there are such turnovers, as well as indicate their volume for the reporting period.

The final, fifth section of the MP-micro report must be completed by organizations if they have drivers on their staff and they use any freight or passenger transport for their needs. Even one car obliges the accountant to complete this section.

At the end, the report must be signed by the accountant who filled it out. You also need to put down the date of filling and indicate email and phone number.

What reports are submitted to the statistics of microenterprises in 2019

In addition to information about the activities of MP-micro organizations, the smallest companies and individual entrepreneurs are required to send other forms to Rosstat:

• balance sheet and form No. 2 (may be in a simplified version) - until 03/31/2019;
• form No. MP (micro)-nature “Information on the production of products by a micro-enterprise” for firms that manufacture products, mining, manufacturing industries, companies that produce and distribute electricity, gas and water, logging, and also engaged in fishing - until 25.01 .2019 (Order of Rosstat dated July 27, 2018 No. 461);
• annual form No. 1-IP “Information on the activities individual entrepreneur» exclusively for individual entrepreneurs - until 03/02/2019.

In addition, other statistical documents may be added depending on the industry in which the firm operates and its field of activity.

Responsibility for failure

Large fines apply for violation of deadlines or ignoring the obligation to submit statistical reports. They are provided article 13.19 of the Code of Administrative Offenses of the Russian Federation, and their size is:

• for officials - from 10,000 to 20,000 rubles;
• for organizations - from 20,000 to 70,000 rubles.

A repeated violation will cost significantly more, the fine rises to 50,000 rubles for officials, and up to 150,000 rubles for legal entities. The statistics agency may be held liable within two months from the date of the violation.

What is Rosstat

Organizations are required to submit:

• tax reporting,
• accounting reports;
• statistical reporting.

The Federal State Statistics Service (Rosstat) is a body that generates official statistical information on the social, economic, demographic and environmental situation of the country.

Since April 3, 2017, Rosstat has been under the jurisdiction of the Ministry economic development Russian Federation. It is a very impressive service to match the tasks performed, approximately 18 departments, each of which has from 3 to 8 departments and services in the regions, for example, such units:

• Department of Price and Finance Statistics (Department of Government Finance and Monetary System Statistics, Department of Organizational Finance Statistics, Department of Consumer Price Statistics, Department of Producer Price Statistics);
• Department of Enterprise Statistics (Department of Complete Surveys of Small and Medium Enterprises, Department of Structural Statistics and Macroeconomic Calculations, Department of Current Statistics of Small Business, Department of Production Indices, Department of Energy Statistics, Summary Information Department, Department of Statistics of Production of Intermediate and Investment Goods, Department of Statistics of Production of Consumer goods).

The statistics service is designed to collect and analyze information. We are talking about the formation of an information base, on the basis of which it is possible to make reasonable management decisions. It is roughly comparable to information base enterprises, but nationwide. This information is needed by the authorities to improve the tax, customs, investment policy. According to statistics, one can understand how high the tax burden on enterprises is, what is the state of this or that industry, how the state is developing, how the situation is improving or worsening in certain areas of life.

Regulates the activities of Rosstat - Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" dated November 29, 2007 No. 282-FZ.

Who should report to Rosstat

Statistical reports must be submitted (Article 5 No. 209-FZ):

1. bodies of state power and local self-government;
2. legal entities of the Russian Federation;
3. individual entrepreneurs;
4. branches and representative offices of organizations of the Russian Federation.

Further, we are talking only about 2-4 categories of accountable persons. So, the law distinguishes small, medium and big business who is required to submit statistical reports. Who is a small business? The law defines the categories for classifying companies and individual entrepreneurs as small and medium-sized businesses (with v. 4 Categories). The main requirements are:

• Participation share of other Russian legal entities in the authorized capital of LLC cannot exceed 25%, and the share foreign companies - 49 % ;
• The number should not go beyond the limits defined by law: for micro-enterprises no more than 15 people, for small - the maximum allowable value is 100 people, for medium - no more than 250 people;
• Annual income should not go beyond the limit values: micro-enterprises - 120 million rubles; small enterprises - 800 million rubles; medium-sized enterprises - 2 billion rubles (Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

How to check if a company is a small business

Companies that do not belong to small and medium-sized businesses submit basic statistical reporting and additional, which depends on the direction of activity. To finally understand whether your organization belongs to a small business, use the service of the tax service "Registry of small businesses". How to get into it, we wrote in a separate article - how to check the presence of a company in the small business registry.

How to find out by TIN about reporting to Rosstat

It is easy to get a list of reporting to Rosstat for your enterprise:

1. Find out the TIN of the enterprise ();
2. We go to the statistical parity service of Rosstat , enter your details and get a list of reporting on the organization.

The service has been operating since February 2017, it generates a list of statistical reporting forms that a specific legal entity must submit, indicating their name. Information on the website is updated monthly. If questions arise, the organization can contact the territorial body of Rosstat with an official written request for the reporting list (paragraph 2 of the Rosstat letter of 01/22/2018 No. 04-4-04-4/6-cm).

Examples of reporting to Rosstat

On the website of Rosstat, you can see a list of all forms of statistical observation, but it is quite difficult to disassemble it in relation to yourself. We do not present here full list forms, it changes regularly. There are many forms of statistical reporting. The popular ATP Consultant Plus tried to assess the scale of statistical reporting and created the Stat Calendar service. reporting.

For example, there is one of the many documents, Order of Rosstat dated July 27, 2018 No. 461, he talks about the need to submit such reports:

some annual reports from 2018:

• 1-enterprise "Basic information about the activities of the organization";
• MP (micro) - nature "Information on the production of products by a micro-enterprise";
• MP (micro) "Information on the main performance indicators of a micro-enterprise"

monthly since January 2019 report:

• 1-DAP "Survey of business activity of organizations of mining, manufacturing industries that provide electricity, gas and steam, air conditioning"

quarterly from the report for January - March 2019:

• 1-NANO "Information on the shipment of goods, works and services related to nanotechnology";
• PM "Information on the main indicators of the activity of a small enterprise".

quarterly from the report for the 1st quarter of 2019:

• DAP-PM "Survey of business activity of small enterprises of mining, manufacturing industries providing electricity, gas and steam, air conditioning";
• 6-oil "Information on the cost of oil production, production of petroleum products";

weekly from the report for the 1st week of January 2019:
1-motor gasoline "Information on the production of petroleum products"

with a frequency of 1 time in 3 years for the report for 2018:
9-APK (meat) "Information on the processing of livestock and poultry and the output of meat products".

Penalties for failure to submit statistical reports

If one of their numerous statistical forms is not submitted to Rosstat or not submitted on time, a fine for the organization is 20-70 thousand rubles, for the head 10-20 thousand rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). The statute of limitations is 2 months. Next, we give the answers of Rosstat on the operation of this service.

Official responses of Rosstat on the operation of the statistical reporting list service

The answers from the letters of Rosstat dated February 17, 2017 No. 04-04-4 / 29-SMI and dated 07.26.2016 N 04-04-4 / 92-SMI were used.

• Does the statreg.gks.ru resource contain official data? Yes, official data is posted in the statreg.gks.r resource.

• How to find out exactly whether a company is required to submit a form or not? The list of forms of federal statistical observation is formed as of the end of the year preceding the reporting one, with monthly updating due to structural changes in economic entities (liquidation of enterprises, creation of new ones, reorganization, change in the status of an organization, etc.). Operating organizations should receive information about the list of forms of federal statistical observation at the end of the year preceding the reporting one, newly created organizations should check the information monthly during the first year of their creation. If the respondent is not on the list, no reporting is provided unless the organization has been notified in writing.

• Do Rosstat employees themselves use this resource to find out who is required to submit what forms? Yes, employees of Rosstat and its territorial bodies use the above resource.

• If the form is listed as mandatory on statreg.gks.ru, and the statistics authority has confirmed in writing that it is not necessary to submit it, does this exclude a fine for not submitting the form?
  If the organization has been informed in writing that the form does not need to be submitted, no penalty will be imposed on it.

• How to use the new service? The entrepreneur must enter his codes for OKPO and TIN, as well as the state registration number (OGRN or OGRNIP). After that, a list of mandatory reporting forms is downloaded to the user's computer in automatic mode. The same table shows the frequency and deadline for submitting reports, as well as links to the pages of Rosstat, where you can download their forms for free to fill out. The system works even if the user has entered only one of the above search parameters, however, in this case, the list of reports may be incorrect.

• Why does the information on statreg.gks.ru change: one day one, two days later another? Is it related to the update system? How does she update? The information retrieval system was developed in 2016 in order to promptly inform economic entities about the provision of statistical reporting forms by them. The list of forms of federal statistical observation, placed in the specified system for respondents, is formed as of the end of the year preceding the reporting one, with its monthly updating. Monthly updating of the lists of forms in the system is due to ongoing structural changes in economic entities (liquidation of enterprises, creation of new ones, reorganization, change in the status of an organization, etc.), as well as the frequency of submission of statistical reporting forms (monthly, quarterly, semi-annual). Operating organizations should receive information about the list of forms of federal statistical observation at the end of the year preceding the reporting one, newly created organizations should check the information monthly during the first year of their creation. Considering the importance of this service for respondents, in the first half of 2017, Rosstat will carry out significant improvements to the interface aimed at optimizing and increasing the stability of its operation.

• Why do "unnecessary" forms get into the lists on statreg.gks.ru? How to be companies? Lists of forms of federal statistical observation to be submitted by respondents are formed on the basis of statistical methodology, taking into account the types of economic activity organizations, including all those declared during state registration. A number of forms of federal statistical observation, according to the instructions for filling them out, are provided only in the presence of an observed event. The provision of "zero" reports for the reporting period on such forms is not required, and the absence of a report is qualified as the absence of a phenomenon in the respondent. According to the forms of federal statistical observation, the instructions for filling out which do not contain a requirement to provide data only in the presence of a phenomenon, it is possible for respondents to inform the territorial bodies of Rosstat in the constituent entities of the Russian Federation official letter about the absence of indicators for specific forms of statistical reporting instead of providing "zero" reports (in the absence of a phenomenon).

• To which companies does Rosstat send letters with a list of reports? To those who were included in the sample? In accordance with paragraph 4 of the Regulations on the conditions for the mandatory provision of primary statistical data and administrative data to the subjects of official statistical accounting, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620, the territorial bodies of Rosstat are obliged to inform (including in writing) respondents about carrying out in relation to their federal statistical observation. Respondents are informed by placing lists of reporting forms in the information retrieval system. Sending an information letter about the conduct of federal statistical observation in relation to an economic entity, as a rule, is carried out by respondents included in sample surveys.

• What to do for those who received a letter from statistics with a list of forms, but some of the reports from the list are not on the site? Submit a report or clarify information in the statistics agency? How to clarify? Organizations included in sample surveys may be notified in writing by the state statistics authorities about the provision of specific forms of federal statistical observation. If the list of reporting forms published for the respondent at statreg.gks.ru differs from the one sent to the organization in writing, a written notification should be followed. If it is necessary to clarify questions about filling out and submitting forms of federal statistical observation, organizations can contact the territorial body of Rosstat in the subject of the Russian Federation at the location of the organization.

• What should companies do to avoid fines? Apply in writing to the statistics authority? How to prove that we did not miss the deadline, but did not know about the report, since it was not on statreg.gks.ru? In the absence of an organization in the list published on statreg.gks.ru, penalties under Article 13.19 of the Code of Administrative Offenses of the Russian Federation are not applied, unless the respondent, in accordance with the procedure provided for in paragraph 4 of the Regulations, was informed (including in writing) about carrying out federal statistical observation in relation to him on specific forms of federal statistical observation mandatory for submission. "Screenshots" are only proper evidence if they contain certain data, ie. they contain the date and time of receipt of information from the site on the Internet, contain data on the person who made it display on the screen and further printout, data on software and used computer equipment, the name of the site, belonging to the applicant. Thus, subject to these requirements, "screenshots" can serve as a source document.

Firmmaker, February 2017
Evgeny Morozov
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