How to check which statistical reports need to be submitted. Statistical reporting

During 2017, companies and individual entrepreneurs are required to submit reports to statistical authorities, and they are set individually for each organization. But the penalty for not providing information is equally severe for everyone. In this manual, you will learn when and what reports to submit to statistics in 2017, how to find out by OKPO and TIN, what Rosstat expects from you.

Who and how to report to Rosstat in 2017

The main criterion by which statistical reporting is divided in 2017 is which economic entity you belong to. This determines when and what kind of reports the company submits to statistics in 2017.

First, we will determine where your company belongs, and then, using a convenient table, we will check which reports to submit to Rosstat.

Check if your company is small or medium

There are three criteria that a company must simultaneously comply with in order to be a small and medium-sized enterprise.

Share of participation

The first criterion is the total share of participation of the constituent entities of the Russian Federation, municipalities, public and religious organizations, various funds in the authorized capital of the company. It should not exceed 25%, and the share of participation of organizations that are not small and medium-sized enterprises, as well as foreign companies in the Criminal Code should not exceed 49% for each share.

Number of employees

• for medium-sized companies - from 101 to 250 people,
• for small ones - from 16 to 100 people,
• for microenterprises - no more than 15 people.

Income

The last criterion is business income for 2016 in total for all types of activities and tax regimes. Income limits are set by the Government of the Russian Federation. From August 1, 2016, the limits are approved by Decree of the Government of the Russian Federation dated April 4, 2016 No. 265. We have listed them in the table below.

Note! The status of a company changes if income and average number deviate from the limits for three consecutive years. This is stated in paragraph 4 of Article 4 Federal Law dated July 24, 2007 No. 209-FZ. Violation of limits for one year does not deprive the company of the status of small or medium

What concessions are there for “kids”

For individual entrepreneurs, small and medium-sized enterprises, there is a system of continuous and sample statistical observations. Continuous observations are carried out once every five years (the last time was carried out in 2016), and then all representatives of small businesses and individual entrepreneurs were required to report to Rosstat.

In 2017, there will be only selective reporting to statistics, in which only those included in the sample list submit reports. We will tell you below how to find out whether your company is subject to a random check or not.

It is worth clarifying that all of the above applies only to small enterprises and private businesses; all other organizations are required to submit all required reports to Rosstat in 2017.

What reports to submit to statistics in 2017

On January 1, 2017, Rosstat introduced new reporting forms; we have made all the changes in the following table.

What reports should be submitted to statistics monthly?

Types of reports	When to take it	Who rents
PM-prom “Information on the production of products by a small enterprise”		Small enterprises (except micro) and individual entrepreneurs employing from 16 to 100 people, producing products from mining and processing industries, production and distribution of electricity, gas and steam, logging, and fishing
1-IP (months) “Information on the production of products by an individual entrepreneur	4th day of the month following the reporting month	Individual entrepreneurs, employing 101 or more people, producing products from mining and manufacturing industries, producing and distributing electricity, gas and steam, engaged in logging and fishing.
No. 1 - producer prices Information on producer prices of industrial goods (services)"	22nd day of the month following the reporting month	Legal entities (except micro), individual entrepreneurs (with more than 101 employees) producing goods and services the following types activities: forest industry; fisheries; mining; manufacturing industries; provision of electricity, gas and steam; air conditioning; water supply; waste collection and disposal; publishing activities. Poultry farms also submit the form.
9-KS “Information on prices for purchased fixed assets Construction Materials, details and structures"	25th of the reporting month	Legal entities (except micro) performing work in the type of activity “Construction”
P-3 “Information on the financial condition of the organization”	28th day of the month following the reporting month	Legal entity (except for small businesses)
2-purchase prices “Information on purchase prices individual species goods"	18th day of the month following the reporting month	Legal entities (except micro), related to types economic activity sections A, B, C, D, E and groups 47.11, 47.22, 47.23, 47.25 and 47.26 of the OKVED2 classifier
2-purchase prices (grain) “Information on average prices for purchased industrial organizations grain for main production"	15th day of the month following the reporting month	Legal entities engaged in the production of grain products
1-TARIFF “Information on tariffs for transportation or pumping of a ton of cargo various types transport, including via pipeline"	23rd day of the reporting month.	Legal entities involved in the transportation of goods, including through pipelines (oil, gas, etc.)

What statistical reports does an accountant submit every quarter in 2017?

Types of reports	When to take it	Who rents
PM “Information on the main performance indicators of a small enterprise”	Last day of the month following the reporting quarter	Legal entities – small enterprises, except micro-enterprises
DAP-PM “Inspection business activity MP in mining, manufacturing, supply electrical energy, gas and steam, air conditioning"	10th day of the last month of the reporting quarter	LE-MP (except micro), operating in the field of mining, manufacturing, supply of electricity, gas and steam, air conditioning
1-РЗ “Information on the price level in the housing market”	2nd day of the month following the reporting quarter	Legal entities, individual entrepreneurs engaged in real estate transactions
P-6 “Information on financial investments and liabilities”	20th day of the month following the reporting quarter	Average and large enterprises

What reports should we submit once a year?

Types of reports	When to take it	Who rents
MP (micro) “Information on the main performance indicators of a micro-enterprise”		Microenterprises only
1-IP “Information about activities individual entrepreneur»	The term depends on the type of business	Individual entrepreneur only
TZV-MP “Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise”		Legal entities small enterprises (except micro)
12-F “Information on use Money»		Medium and large enterprises engaged in the production of goods and services for sale to other legal entities and individuals
1-purchase prices “Information on prices (tariffs) for industrial goods and services purchased by agricultural organizations		Legal entities (except for peasant farms), the main activity of which is the production of agricultural products

Attention! If the day of submitting the report falls on a weekend or holiday, it is postponed to the next working day.

The Rosstat organization is usually understood as the state statistics service, which was previously called Goskomstat. This is a federal structure executive power, engaged in the creation of statistical data on the current economic, demographic, environmental state of the Russian Federation. Another option is organization of control and supervision in the field of state statistical work on the territory of the Russian Federation.

Rules for interaction with statistical authorities

A large proportion of reporting forms and data are transferred to the territorial authority based on a corresponding request - sent in person, by mail or to electronic format reporting form, pre-filled according to certain rules. Compound of this document was subject to correction more than once.

For example, within budgetary sphere changes affected the frequency of reports in the social and scientific sphere. Previously, delivery was carried out every quarter, but now the requirements are monthly provision of papers. Due to the impressive number of entities under control, Rosstat does not always have the ability to timely send requests to all recipients.

But the absence of such a document does not provide the company with an exemption from mandatory reporting. Neglect of this legislative norm is fraught with administrative liability and the imposition of a large fine (regulations - Article 13.19 of the Code of Administrative Offenses of the Russian Federation). To avoid such an outcome, it is recommended to check the reporting using the TIN.

Who should submit reports?

There is a need to submit this document not all business entities. According to Art. and Federal Law No. 282 of November 29, 2007, a list of documents submitted to statistical authorities by individual entrepreneurs and organizations is determined. This need exists for the following persons:

• structures state power;
• self-government services operating at the local level;
• legal entities that have passed the registration procedure on the territory of the Russian Federation;
• branches, departments, representative offices of Russian companies in the place where the activities are carried out.

Submission of reports is mandatory absolutely for any separate structures, in which there are stationary workplaces. This does not depend on the mention of the organization in the constituent documents and its actual powers. Subjects economic activity, who are on the simplified taxation system, are obliged to submit reports to Rosstat within the framework of common grounds, according to the status and specifics of the activity.

Reports are sent to departments Russian statistics at the place where the respondent is registered. You can act in the following ways:

• in person;
• through the services of an official proxy;
• by mail;
• in electronic version.

Other persons are not obliged to submit reporting papers at all. But in a number of exceptional situations such a right is assigned to them.

List of forms and deadlines for 2019

There are several forms currently in use for the purpose of providing data. In practice, their approximate number is 300 units. However, not all papers are required.

Basic documents

An approximate list of documents looks like in the following way:

Within the framework of a separate procedure, provision is made the following types of forms:

• №1 according to basic data on the company’s activities, the deadline for submission is April 1, 2019, Rosstat Order No. 541 dated August 21, 2017 contains a complete set of information for filling out;
• P-3 involves a description of information about the current financial position of the company; for 2018, reporting is provided until January 30, 2019;
• P-4– within this document there is information related to financial condition enterprises, reporting for 2018 is submitted no later than the 15th (i.e., for the last 3 months of 2018, the document is submitted no later than January 15, 2019);
• P-4 (NZ)– we are talking about conditions of part-time employment, delivery is carried out before 01/08/2019, if the reporting period is the whole of 2018.

This list is basic, although it is not exhaustive. It is also worth paying attention to several special forms.

Special forms for delivery

Special forms are presented the following list:

• PM– data on the basic parameters of the activities of a small company, delivery is carried out before the 29th day of the monthly period that follows the reporting quarter;
• PM-PROM– materials about products produced within the walls of a small enterprise, delivery is carried out by all small firms and individual entrepreneurs (16-100 people on staff), delivery is carried out every month before the 4th;
• 1-IP– data related to the activities of a private entrepreneur, submission is carried out by all individual entrepreneurs acting as agricultural producers (until March 2);
• 1-IP ( trade sphere) – a set of data on trade is assumed, delivery is made by entrepreneurs carrying out retail trading work, until October 17th.

Small businesses use the form MP (micro). The deadline for its submission should not exceed February 5 of the year following the reporting period. No later than three months from the end of the reporting year, accounting data must be submitted, including following documents:

• balance sheet;
• reporting related to financial results;
• set of applications;
• reporting changes in capital;
• about the movement of DS and their intended use.

The direction of industry data plays an important role. They are regulated by federal and regional regulations.

The procedure for carrying out inspection activities

Reporting requires verification within the framework of a special algorithm. To complete this event you will need to complete a few steps:

1. Go to the Rosstat portal.
2. The choice of status in which the economic entity resides. The user has 4 options to choose from - legal entities, branches/divisions, individual entrepreneurs, private practitioners.
3. Entering the relevant company details. This will allow you to understand on the official website of the service what kind of reporting needs to be submitted. If information about the organization’s TIN is not available, obtaining information is available through OKPO, OGRN.
4. Registering a verification type code. It takes place in the picture directly below the bottom field of the form. On next stage All you have to do is click the “Search” button, and the system will provide the results found in full. Next, you need to select the “List of Forms” button and wait for the desired response. The complete composition of forms for 2018 will be generated in a separate file. It is this list that the institution undertakes to provide to the state statistics bodies. Along with the list, the exact frequency will be indicated, as well as reporting deadlines, digital codes, and unified forms.

Even if the notification did not arrive or was lost, this information may still be completely current.

Responsibility for failure to provide

Within the framework of Federal Law No. 442 of December 30, 2015, the amount of the administrative fine for this offense is as follows:

• For officials– from 10,000 rub. up to 20,000 rubles;
• for enterprises – from 20,000 rubles. up to 70,000 rub.

Before this, officials paid from 3,000 to 5,000 rubles. The law also introduced special liability for repeated disobedience. She threatens with a fine of 100,000 - 150,000 rubles. for organizations and 30,000 - 50,000 rubles. for officials.

Thus, submitting reports to Rosstat is not the responsibility of all persons. There are certain conditions for this procedure.

A training webinar on the main forms of statistical reporting is presented below.

In addition to tax reporting, legislative acts provide for the obligation of a business entity to submit reports to statistics. Which forms to submit are determined by Rosstat independently and communicated to companies and entrepreneurs. Currently, there is a service where you can use your Taxpayer Identification Number (TIN) to view reports to statistics in 2018, a list of forms and deadlines for submission.

Legal norms establish the obligation to submit statistical reports to Rosstat. Moreover, what kind of reports need to be submitted depends on the status of the business entity, the type of activity performed, size, etc.

If a company does not operate, its reporting obligation does not disappear. She still has to fill out the forms and send them to statistics. If she does not have indicators, then she must prepare a letter with explanations and submit it to Rosstat.

Submission of reports to statistics in 2018 is also provided for organizations classified as small businesses and subject to preferential tax treatment. For these entities, the list of forms that need to be sent to statistics has been significantly reduced.

Attention! To find out which reports need to be sent to the statistical authorities, you need to go to the website of this authority (http://statreg.gks.ru/), enter your TIN, or OGRN, or.

After this, the “Reporting to statistics by TIN” service will display a list of forms required for submission, as well as the deadlines by which subjects must send them to the statistical authorities.

Also, organizations should not forget that they must all submit financial statements to Rosstat at the end of the year. It is submitted to statistics after it is accepted by the tax authorities, that is, with a mark of acceptance by them.

Attention! Also, statistics periodically conducts sample studies, as a result of which subjects included in the sample must submit the prescribed forms. Rosstat officially notifies the business entity about this.

Reporting to statistics in 2018, list of forms and deadlines for submission

Form name	Who serves?	Submission deadline
Monthly
Information about fuel reserves ( 4-stocks) 0607019	OOO	Until the 2nd day of the month after the reporting month. Not issued on April 1st, May 1st and June 1st
Information about the production of products by an individual entrepreneur ( 1-IP (month)) 0610001	IP
Information on the production and shipment of goods and services ( P-1) 0610013	OOO	On the 4th working day after the reporting month
Information on the production of military (defense) products ( Appendix 2 to form No. P-1) 0610054	OOO	On the 4th working day after the reporting month
P (services)) 0609707	OOO	On the 4th working day after the reporting month - if the average number of employees is more than 15 people
1-manufacturer prices) 0616007	LLC, IP	On the 22nd day of the reporting month
Information about the production of products by a small enterprise ( PM-prom) 0610010	LLC, IP	On the 4th working day after the reporting month
Information on average prices for grain purchased by industrial organizations for primary production ( 2-purchase prices (grain)) 0616021	OOO	Until the 15th day of the month after the reporting month.
Information on purchase prices of certain types of goods ( 2-purchase prices) 0616008	OOO	Until the 18th day of the month after the reporting month.
Information on producer prices for mineral fertilizers ( 1-producer prices (fertilizers)) 0616022	OOO	On the 22nd day of the reporting month
Survey of business activity of organizations in mining, manufacturing, production and distribution of electricity, gas and water ( 1-DAP) 0610019	OOO	Until the 10th day of the reporting month
Information on the production and supply of military (defense) products ( 1-PO) 0610053	OOO	Until the 5th day of the month after the reporting month.
Information on residues of explosive materials for industrial use ( 1-VM (urgent)) 0607033	OOO
Information on the production, shipment and balances of explosive materials for industrial use ( 1-PS (urgent)) 0610033	OOO	On the 5th day after the reporting month
Quarterly
P-5 (m)) 0610016	OOO	Until the 30th day of the month after the reporting quarter
Information on the costs of production and sale of products (goods, works, services) ( 5-З) 0608014	OOO	Until the 30th day of the month after the reporting quarter. It is necessary to fill out the form 3 months, half a year, nine months in advance
Information on the main performance indicators of a small enterprise ( PM) 0601013	OOO	Until the 29th day of the month after the reporting quarter
Information on book publishing activities ( 1-I) 0609503	OOO	Until the 5th day of the month after the quarterly report
Information about the activities of the insurer ( 1-SK) 0608012	OOO	After 35 days after the reporting quarter
Questionnaire for surveying the transportation activities of entrepreneurs - owners of trucks ( No. 1-IP (truck)) 0615069	IP	The specific deadline for delivery is determined by Rosstat.
Volume information paid services population by type ( P (services)) 0609707	OOO	On the 15th working day after the reporting quarter - if the average number of employees is less than 15 people
Survey of business activity in the services sector ( 1-YES (services)) 0609708	OOO	On the 15th day of the second month of the reporting quarter
Survey of business activity of small enterprises in mining, manufacturing, production and distribution of electricity, gas and water ( DAP-PM) 0610017	OOO	Until the 10th day of the final month in the reporting quarter
Information on production, shipment and prices of medicines ( 2-LEK (industrial)) 0610032	OOO
Information on the release and shipment of medical products (medical equipment and medical devices) ( 1-medical products) 0610082	LLC, IP	On the 20th day after the quarterly report
Information on the production and shipment of folk arts and crafts products by a small enterprise ( P-NHP-M) 0610099	OOO	Until the 15th day after the quarterly report
Information on the shipment of goods, works and services related to nanotechnology ( 1-NANO) 0610012	OOO
Information on the production of rocket and space technology ( 1-RKT) 0610100	OOO	Until the 30th day after the quarterly report
1-P (fish)) 0610075	LLC, IP	Until the 30th day after the quarterly report
Semi-annual
Information on the activities of publishing periodical printed media ( 1-I (media)) 0609516	OOO	Until January 15 and July 15 for the past six months
Annual
Basic information about the activities of the organization ( 1-enterprise) 0601009	OOO
Information on the main performance indicators of a micro-enterprise ( MP (micro)) 0601016	OOO	Until February 5 after the end of the reporting year
MP(micro)-nature) 0601024	OOO
Usage Information intellectual property (4-HT (list)) 0604013	OOO	Until January 25 after the end of the reporting year
Information on the use of fuel and energy resources ( 4-TER) 0610068	OOO	Until February 16 after the end of the reporting year
Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas ( 3-inform) 0604018	OOO	Until March 25 after the end of the reporting year
Information about socially oriented activities non-profit organization (1-SONKO) 0608028	OOO	Until April 1 after the end of the reporting year
Activity information self-regulatory organization auditors ( 3-audit) 0609712	OOO	Until April 1 after the end of the reporting year
Information on the volume of paid services provided to the population by an individual entrepreneur ( No. 1-IP (services)) 0609709	IP
Information about the activities of an individual entrepreneur ( 1-IP) 060101	IP	Until March 2 after the end of the reporting year
Information about the production of products by a micro-enterprise ( MP (micro)-nature) 0601024	IP	Until January 25 after the end of the reporting year
Information about technological innovations of a small enterprise ( 2-MP innovation) 0601011	OOO	Until April 9 after the end of the reporting year - once every two years
Information on the volume of paid services to the population ( 1-services) 0609703	OOO
Information on prices of producers of industrial goods (services) ( 1-manufacturer prices) 0616007	LLC, IP	Until March 11 after the end of the reporting year
Information on production, shipment of products and balance of production capacity ( 1-nature-BM) 0610035	OOO
Information on the production and shipment of composite materials ( appendix to form No. 1-natura-BM) 0610034	OOO	Until February 10 after the end of the reporting year
Information on the production of DOC and PSF chemicals subject to declaration and control under the Convention ( 1-XO) 0610086	OOO	Until January 27 after the end of the reporting year
Information on the production and consumption of chemicals of lists 2 and 3, subject to declaration and control under the convention ( 2-XO) 0610087	OOO	Until January 25 after the end of the reporting year
Information about audit activities ( 2-audit) 0609711	LLC, IP	Until March 1 after the end of the reporting year
Information about stationary organizations social services for elderly citizens and disabled people (adults and children) ( 3-social security (consolidated)) 0609318	LLC, IP	Until February 10 after the end of the reporting year
Information on the cost and profitability of military (defense) products ( 1-SR) 0610052	OOO	Until April 1 after the end of the reporting year
Information on fish catch, extraction of other aquatic biological resources and withdrawal of objects of commercial aquaculture (commercial fish farming) ( 1-P (fish)) 0610075	LLC, IP	Until February 15 after the end of the reporting year
Information on the current market value of mineral reserves ( 1-RSPI) 0609062	LLC, IP	Until April 1 after the end of the reporting year

to the director 30,000.00 - 50,000.00 rub.

There is also a separate liability for failure to submit or violation of the deadline. financial statements to Rosstat:

1. a legal entity faces a fine of 3000.00 - 5000.00 rubles.
2. The director will pay 300.00 -500.00 rubles for this violation.
3. entrepreneurs can be held liable 100.00 – 300.00 rub.

The article addresses the following issues:

2. Continuous monitoring of small business activities in 2015

4. Penalties for failure to submit statistical reports

Who is required to submit statistical reports to Rosstat

The general procedure for organizing statistical accounting, conducting federal statistical observations, as well as providing statistical reporting on the territory of Russia is established by Law No. 282-FZ of November 29, 2007. In accordance with Part 2 of Article 6 and Article 8 of the Law of November 29, 2007 No. 282-FZ, the following categories of respondents are required to submit statistical reporting to the territorial divisions of Rosstat:

• Russian organizations;
• state authorities and local governments;
• separate units Russian organizations. That is, any territorially isolated units where permanent jobs have been created, regardless of the powers of the unit and whether its creation is reflected in constituent documents or not (Rosstat order No. 224 dated April 1, 2014);
• branches, representative offices and divisions of foreign organizations operating in Russia;
• entrepreneurs.

At the same time, such respondents (incl. separate units), To register with statistical authorities, you do not need to perform any special actions. Simply submit statistical reporting in the manner approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Zero reporting may not be submitted to statistics

Depending on the form of statistical reporting, if there are no indicators for filling it out, the report can either not be submitted at all or be limited to official letter to Rosstat. Source: Letter of Rosstat dated April 15, 2016 No. SE-01-3/2157-TO

In order to fill out a number of statistical reporting forms (in particular, 3-F, 1-PR, P-6, etc.), it is directly stated that they need to be submitted only in the presence of a corresponding observable event (for example, wage arrears, financial investments And so on). Zero reports There is no need to submit using such forms, because by default it is considered that since this form was not submitted, it means that there is no observed phenomenon.

Rosstat explained how to submit zero statistical reporting

Zero statistical reporting can be submitted in two ways: either by sending reporting forms with “empty” indicators, or by sending an information letter in free form about the absence of relevant statistical indicators. Rosstat reported this in a letter dated May 17, 2018 No. 04-04-4/48-SMI.

Continuous and selective observation of statistical reporting

According to the provisions of Part 1 of Article 6 of the Law of November 29, 2007 No. 282-FZ, statistical observation can be 1) continuous or 2) selective.

In the first case, statistical reporting must be submitted all respondents of the study group. For example, if continuous statistical observation of activities in the field of trade is carried out motor vehicles, established forms Statistical reporting must be submitted by all organizations and entrepreneurs who, upon registration with the territorial division of Rosstat, were assigned the OKVED2 code 45.11 (“Trade in passenger cars and trucks low load capacity").

If random observation is carried out, not all organizations and entrepreneurs that trade in vehicles must submit statistical reports, but only those that, by decision of Rosstat, were included in the sample.

How to find out whether an organization (entrepreneur) is included in the list of respondents subject to random statistical observation

Information about inclusion in the list of selective statistical observation, as well as statistical reporting forms and instructions for filling them out should be communicated to organizations and entrepreneurs by the territorial divisions of Rosstat. This follows from paragraph 4 of the provision, approved by resolution Government of the Russian Federation dated August 18, 2008 No. 620, and paragraph 4 of the Rules approved by Decree of the Government of the Russian Federation dated February 16, 2008 No. 79.

However, the procedure for communicating such information to statistical respondents is not regulated by law. In practice, the territorial divisions of Rosstat solve this issue in different ways. Some of them publish on their websites lists of organizations and entrepreneurs included in the sample for compiling certain forms of statistical reporting. You can find the website of the territorial body of Rosstat (TOGS) using the interactive map on the portal http://www.gks.ru

Many divisions of Rosstat to communicate to respondents necessary information use direct mail.

If for some reason an organization or entrepreneur does not know whether they are included in the list of sample statistical observations, you must contact the territorial division of Rosstat to obtain the necessary information.

Statistical reporting of small businesses and entrepreneurs

The procedure for submitting statistical reporting has some features (Part 4 of Article 8 of the Law of November 29, 2007 No. 282-FZ).

Continuous statistical observations regarding their activities are carried out once every five years (Part 2 of Article 5 of the Law of July 24, 2007 No. 209-FZ).

Selective statistical observations are carried out:

• monthly and (or) quarterly – in relation to small and medium-sized enterprises;
• annually for micro-enterprises.

The list of small and medium-sized businesses subject to selective statistical observation is determined annually by Rosstat. Only organizations and entrepreneurs that are included in this list should submit statistical reports as part of sample observation.

This procedure follows from the provisions of Part 3 of Article 5 of the Law of July 24, 2007 No. 209-FZ and paragraph 2 of the Rules approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 79.

Forms of statistical reporting

Organizations (entrepreneurs) submit statistical reports in forms approved by Rosstat (Part 4 of Article 6 of the Law of November 29, 2007 No. 282-FZ). The composition of the forms may vary depending on the type of activity of the respondents, their organizational and legal form, affiliation with small businesses, etc. A list of the most common forms of statistical reporting currently in force is presented on the Rosstat website.

Procedure and deadlines for submitting statistical reports

Statistical reporting forms are submitted in accordance with the instructions for filling them out at the addresses, within the time limits and with the frequency indicated on the forms of these forms (clause 4 provisions, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Attention! For violation of deadlines for submitting statistical reports and presentation of false information administrative liability is provided.

According to paragraph 6 of the Regulations, the provision of unreliable primary statistical data is considered to be their reflection in the forms of federal statistical observation in violation of the instructions for filling them out, arithmetic or logical errors.

The same paragraph of the Regulations establishes what must be done and within what time frame if a mistake is made. "Subjects of official statistical records to whom primary statistical data are provided, if unreliable primary statistical data is detected sent within 3 days written (mail, fax, electronic) notification to respondents who provided this data.

Respondents who admitted the facts of providing unreliable primary statistical data, no later 3 days after discovering these facts by the respondents themselves or receiving written notification from the subjects of official statistical accounting, provide the subjects of official statistical accounting with corrected data cover letter, containing justification for making corrections and signed by an official established in accordance with paragraph 5 of these Regulations, or the necessary explanations."

In 2019, administrative responsibility lies with the official responsible for the presentation of statistical reporting. The fine ranged from 3,000 to 5,000 rubles. (). The official responsible for the presentation of statistical reporting is appointed by order of the head of the organization (clause 5 of the regulation approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620). If there is no such order, then the head of the organization bears administrative responsibility.

Another type of punishment is provided for in Article 3 of the Law of May 13, 1992 No. 2761-1 “On liability for violation of the procedure for submitting state statistical reporting.” An organization or entrepreneur must compensate Rosstat for damages that arose due to the need to correct distorted data in consolidated reporting.

Cases related to violations reported we're talking about, are considered directly by the territorial bodies of Rosstat (Resolution of the State Statistics Committee of Russia dated February 7, 2003 No. 36).

What documents are included in statistical reporting?

What does the set of statistical reporting depend on?

The variety of forms of statistical reporting is so great that it is difficult to immediately determine which of them a particular organization or entrepreneur should represent.

Firstly, the set of forms depends on who the information is intended for. Recipients of statistical information vary. Most often, organizations and entrepreneurs submit statistical reports to Rosstat and its regional branches. But, in addition, the Bank of Russia and many other government agencies can collect and process statistical information. This is established by Articles 2 and 8 of the Law of November 29, 2007 No. 282-FZ.

Secondly, the composition of statistical reporting may depend on the location of the organization and its type of activity. So, there are federal and regional forms. They, in turn, can be divided into general and sectoral, as well as those that are rented from time to time or just once. Forms of federal statistical observation, including reports, are approved by Rosstat (Part 4 of Article 6 of the Law of November 29, 2007 No. 282-FZ). Regional statistical reporting is approved local authorities or government agencies authorized by them.

Thirdly, the composition of the reporting depends on the type of observation within which it must be submitted:

1. continuous, that is, mandatory for all organizations and entrepreneurs in a particular group of research;
2. selective – mandatory for specially selected organizations and entrepreneurs.

How to determine the composition of statistical reporting

To accurately determine the composition of your statistical reporting, it is better to immediately contact the territorial division of Rosstat at the place of registration. Informing about what forms need to be submitted and how to fill them out is the direct responsibility of the territorial divisions of Rosstat. This is established in paragraph 4 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620. Moreover, they are obliged to both inform and submit the forms of statistical reporting forms free of charge.

Also, go to the official website of the department. Often the necessary information can be found on the websites of regional branches of Rosstat. They are all presented in the form of an interactive map on the Rosstat portal. Such sites are organized according to a single principle. Thus, in the “Reporting” section there is a special clause “ Statistical reporting" In it you can look at current federal and regional statistical reports, find instructions on how to fill them out and, most importantly, decide whether you need to submit them.

Immediately on the department’s website are tables of current statistical reporting forms and instructions for filling them out. This way you can decide on the composition of the statistical reporting of continuous observation.

For selective observation, there are specific forms. Lists of organizations that were included in the sample can also be found on the websites of territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.

But it is worth considering that information on departmental websites is not always updated promptly. Therefore, the surest way to find out the set of statistical reporting for your organization is to contact the Rosstat office in person.

Statistical reporting: how to find out what forms your company needs to submit

To figure out, what forms of statistical reporting and in what time frame your company needs to submit it, it is now possible through a special online information retrieval system of Rosstat.

Note: Information from Rosstat

1. First select the notification type from the list, i.e. determine for whom the register of submitted statistical reporting will be formed (legal entity, branch or representative office, individual entrepreneur, notary, lawyer).

2. Indicate your OKPO or OGRN and correctly enter the security code that you will see on the page. After entering this data into the search form and clicking the “Search” button, you will see the name of your company.

3. Click the “List of Forms” button, which will generate a list of statistical reports that you must submit. In addition to the name of the reporting forms, the list also reflects the frequency of their submission and deadlines. In addition, it is possible to download each of the necessary forms.

How can you submit statistical reports?

Delivery methods

Statistical reporting can be submitted:

• on paper (in person, through an authorized representative or by mail with a list of attachments);
• via telecommunication channels.

This is stated in paragraph 10 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Submission of statistical reporting on paper

When accepting reports on paper, a Rosstat employee, at the request of an organization or entrepreneur, is obliged to put a mark of acceptance on its copy (clause 12 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Electronic delivery

The procedure for transferring statistical reporting to in electronic format(collection technology, software, communication channels, security measures, conditions for the use of electronic signatures and formats for providing data in electronic form) are determined by the territorial divisions of Rosstat (clause 7 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

In practice, the territorial divisions of Rosstat use the following methods of receiving/transmitting statistical reporting in electronic form:

• through specialized telecom operators. In this case, the organization or entrepreneur must enter into an agreement with the operator for the provision of relevant services. The ability to transmit reports electronically with the help of special operators is provided, in particular, by Moscow City Statistics Service, Petrostat, Orelstat and a number of other territorial statistical bodies;
• through a web collection system organized on the website of the territorial division of Rosstat. This service allows you to fill out a statistical reporting form electronically and send it to the recipient directly on the website of the territorial division of Rosstat. To use this method of organization, entrepreneurs must have electronic signature key certificates issued by certification authorities. To gain access to the web collection system, an application must be submitted to the territorial division of Rosstat, on the basis of which the respondent is assigned a login and password. detailed instructions on the use of the service, as well as sample applications are published on the websites of the territorial divisions of Rosstat. The opportunity to generate and send statistical reporting directly on their websites is provided by Mosoblstat, Bashkortostanstat and other territorial statistical bodies.

You can find the website of the territorial body of Rosstat (TOGS) and get acquainted with its services using the interactive map on the portal http://www.gks.ru

All organizations and entrepreneurs can submit statistical reporting electronically on their own initiative. However, the mandatory use of this method of transmitting statistical reporting is not legally established.

If the respondent submitted statistical reporting electronically using electronic signatures, there is no need to submit paper copies of the reporting forms. Forms signed electronic signatures and transmitted electronically are equal to paper versions legal force(clause 1 of article 6 of the Law of April 6, 2011 No. 63-FZ).

When transmitting statistical reports in electronic form, the territorial division of Rosstat, at the request of the respondent, is obliged to provide a receipt for receipt of the reports (clause 12 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Date of submission of statistical reports

The date of submission of statistical reports is:

• when submitted on paper - date of dispatch postal item or the date of transfer directly to the territorial division of Rosstat;
• when submitted electronically, the date of sending via the Internet.

This procedure is provided for in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

The deadline for submitting statistical reports may fall on a non-working day. In this case, submit it on the first following working day (Resolution of the State Statistics Committee of Russia dated March 7, 2000 No. 18).

For untimely submission of statistical reports, an organization or entrepreneur may be fined.

A fine has been established for organizations for violations when submitting statistical reports

In December 2015, State Duma deputies approved in the third reading a law that tightens administrative liability for violating the procedure for providing primary statistical data.

The adopted amendments clarify the elements of the offense. Thus, in accordance with the current version, an official may be fined for violating the procedure for submitting statistical information and in case of providing false information. New edition the norm provides for sanctions for “failure by respondents to provide subjects with official statistical records of primary statistical data in in the prescribed manner or untimely provision of this data or provision of unreliable primary statistical data.”

Violators are subject to a fine in the following amount:

• from 10 to 20 thousand rubles - for officials;
• from 20 to 70 thousand rubles - for legal entities.

In addition, liability has been introduced for repeated commission of such a violation. The sanctions in this case will be:

Information is provided on the deadlines for submitting financial statements for 2018 and 2019. As well as the places where they are presented.

The article will help you draw up a balance sheet. It examines in detail, balances and turnover, for which accounts the Balance Sheet and Report on financial results for small businesses (Form KND 0710098).

The Russian Ministry of Finance offered small companies a choice of three ways to simplify accounting. Micro-enterprises may not use the double entry method.

The list of reporting forms sent to Rosstat is, as a rule, individual for each enterprise or individual entrepreneur. Some people must submit one or several statistical reports in 2018, while others do not need to submit anything. We will tell you further about how to find out which reports must be submitted to statistics in 2018, what these forms are and what the responsibility is for failure to submit them.

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is acceptable (Clause 5, Article 5 of Law No. 209-FZ dated July 24, 2007).

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2018? The simplest and quick way– go to the Rosstat website, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2018 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact the territorial body of Rosstat with an official written request reporting list, but this will take much more time (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations; there are also forms on which all of the listed entities can report.

Some 2018 statistical reporting may only be intended for certain industries: Agriculture, retail, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

Each statistical form has its own deadlines for submission, violation of which can result in significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reporting, Rosstat must be notified about this in a letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that for almost any economic sector and type of activity, many reporting statistical forms have been developed. Here we provide tables for statistical reporting current in 2018, some of them with deadlines for submission.

	Kind of activity		Frequency and deadline for submission to Rosstat
Statistical reporting in 2018, submitted regardless of the type of activity:
		microenterprises
		small businesses	Quarterly, 29th day after the reporting quarter
		legal entity other than SMP
1-T (working conditions)		legal entity other than SMP
	All types except retail(excluding trade in motor vehicles)
		legal entity other than SMP
1-T (working conditions)		legal entity other than SMP
		legal entity other than SMP
P-2 (invest)		legal entity other than SMP
			Monthly, 28th day after the reporting month Quarterly, 30th day after the quarter
		legal entity other than SMP	Monthly, with MSS above 15 people. – 15th of the next month Quarterly, with SSCh 15 people. and less – the 15th day after the reporting quarter
		a legal entity with a social capital of more than 15 people, except for self-employed enterprises	Quarterly, 8th day after the reporting quarter
		a legal entity with a social capital of more than 15 people, except for self-employed enterprises	Quarterly, 30th day after the reporting quarter
		legal entity other than SMP	Quarterly, 20th day after the reporting quarter
	All types, except insurance, banks, government agencies, financial and credit organizations	legal entity other than SMP	Quarterly, 30th day after the reporting period (1st quarter, half year, 9 months)
		legal entity, except SMEs and non-profit organizations
	All types, except insurance, non-state pension funds, banks, government agencies	legal entity other than SMP
		legal entity other than SMP
Submission of statistical reporting in the field of trade:
	Wholesale	SMEs, except microenterprises	Monthly, 4th day after the reporting month
1-conjuncture	Retail
1-conjuncture (wholesale)	Wholesale		Quarterly, 10th day of the last month of the reporting quarter
	Trade	legal entity, except micro-enterprises
	Wholesale and retail trade	legal entity other than SMP
	Sale of goods to the public, repair of household products
	Trade in certain goods	Individual entrepreneur and legal entity
	Retail	SMEs, except microenterprises	Quarterly, 15th day after the reporting period
Statistical reporting of organizations providing services:
	Paid services to the population
	Paid services to the population	legal entity, legal entities (except for law offices)
1-YES (services)		legal entity, except for microenterprises and non-profit organizations	Quarterly, 15th day of the second month of the reporting quarter
	Manufacturing and services	Individual entrepreneurs and legal entities, except micro-enterprises
What reports should be submitted to statistics for those involved in agriculture:
	Agricultural activities	legal entity, except SMP and peasant farms	Monthly, 3rd day after the reporting month
	Sowing crops	SMP, peasant farm, individual entrepreneur
	Sowing crops and perennial plantings	SMP, peasant farm, individual entrepreneur
	Availability of farm animals	SMP (monthly), individual entrepreneurs and micro-enterprises (once a year)
1-purchase prices	Agricultural production	legal entity other than peasant farms
2-purchase prices (grain)	Purchase of domestic grain for main production		Menstruation, 15th of next month
	Agricultural activities		Monthly, 20th of the reporting month
1-СХ (balance) – urgent	Purchase, storage, processing of grain and products of its processing		Quarterly, 7th day after the reporting quarter
10-MEH (short)	Agricultural activities	legal entity, except peasant farms and microenterprises
	Agricultural activities in the presence of sown areas, hayfields, or only perennial plantings	legal entity, except SMP and peasant farms
Statistical reporting 2018 - deadlines for the mining industry:
	Extraction and processing; production and distribution of gas, steam, electricity; fishing, logging	Individual entrepreneur with employees from 101 people.	Menstruation, 4th working day of the next month
MP (micro) - nature		Individual entrepreneurs and micro-enterprises with up to 15 people.
		Individual entrepreneurs with employees from 16 to 100 people, small enterprises	Monthly, 4th working day after the reporting month
1-nature-BM		legal entity other than SMP
	Mining, manufacturing, air conditioning, gas, steam, electricity	small businesses	Quarterly, 10th of the last month of the quarter
		legal entity other than SMP	Monthly, 10th of the reporting month
	Mining, manufacturing, air conditioning, gas, steam, electricity, water supply, sanitation, waste collection and disposal, pollution removal	legal entity, except micro-enterprises
List of statistical reporting for the oil and gas industry:
1-TEK (oil)	Production of oil, associated gas and gas condensate	legal entity other than SMP
1-TEK (drill)	Drilling of the wells	legal entity other than SMP
2-TEK (gas)	Availability of gas wells on the balance sheet	legal entity other than SMP
	Oil production and refining	legal entity other than SMP	Quarterly, 30th
1-motor gasoline	Production of motor gasoline and diesel fuel	legal entity other than SMP	Weekly, 1 day after the reporting week, until 12 noon.
Construction statistics - reports in 2018:
	Construction	legal entity, except micro-enterprises	Quarterly, 10th day of the second month of the reporting quarter
	Construction	legal entity, except micro-enterprises	Monthly, 25th of the reporting month
12-construction	Construction	legal entity other than SMP
Statistical reporting of transport enterprises:
	Operation and maintenance of urban electric transport
65-autotrans	Transportation of passengers by buses and passenger taxis	legal entity, except micro-enterprises
1-TR (motor transport)	Transportation of goods by road; non-public roads on the balance sheet	legal entity, except micro-enterprises
	Air transportation	legal entities and their separate divisions	Quarterly, 15th day after the reporting quarter
			Monthly, 7th day after the reporting quarter
			Monthly, 15th day after the reporting quarter
32-GA and 33-GA			Quarterly, 7th day after the reporting quarter
1-TARIFF (auto), 1-TARIFF (ha), 1-TARIFF(more), 1-TARIFF (yellow), 1-TARIFF (pipe), 1-TARIFF (internal water)	Transportation of goods by road, air, sea, railway, pipeline, water transport		Monthly, 23rd of the reporting month
Deadlines for statistical reporting for the tourism and hotel business:
	Tourist activities	Individual entrepreneur and legal entity
	Services of hotels and similar accommodation facilities	legal entity other than SMP	Quarterly, 20 days after the reporting quarter