Filling out statistical reporting forms. Electronic reporting

Every year, legal entities and individual entrepreneurs are required to submit various types of reports, both tax authorities And off-budget funds, and to organs state statistics. From year to year, the list of forms to be submitted undergoes certain changes, adjustments are made to the forms themselves and the timing of their submission. 2017 was no exception. Reporting to Rosstat in the coming year has a number of features: this is the transition to the use of new OKVED, carrying out federal surveillance“Input-Output”, the exclusion of “alcohol” forms from the list of mandatory submissions, as well as a number of other changes, which we will talk about in this article.

Changes in statistical reporting in 2017: new OKVED

The Moscow City Statistics Service provided clarification on this matter in an official letter dated January 11, 2017 No. OA-51-OA/4-DR. In particular, it explains that when filling out statistical surveillance for 2016, codes from the old classifier (OK 029-2007 (NACE Rev. 1.1)) are used, and new classifier OKVED2 is already used when filling out forms for 2017.

It is best to fill out and submit reports to Rosstat using specialized web services. Here, the details required to fill out are always up to date and filled in automatically. This means that the accountant is freed from the need to constantly monitor legislative changes and update the program in manual mode. Even if you specify the values ​​incorrectly or use old codes, you can count on the web service to flag the error and help correct it.

Submission of reports to Rosstat in 2017: what surveys are planned

Also in the coming year, according to Government Order dated February 14, 2009 No. 201-r, it is planned to hold a federal statistical observation for the volume of costs that are directly related to production and sales. This observation is called “Input-Output” and is carried out once every 5 years. IN in this case Non-financial commercial organizations are subject to continuous monitoring, with the exception of small enterprises, which are checked randomly.

Rosstat specialists must notify the organization or individual entrepreneur about inclusion in the sample. Their responsibilities include informing about the list of forms required to be provided, as well as how to submit them. True, no one forbids the accountant himself to obtain all the necessary information on the Rosstat website or through direct communication with specialists from the local statistics department.

Reporting to Rosstat: composition for different categories of organizations

Tax authorities are responsible for classifying an enterprise and organization into a specific category. The relevant data is posted in unified register small and medium-sized businesses. Those who belong to a different category will not be found in this register.

In addition, the composition of the statistical forms to be filled out is determined by the type of activity being implemented. Thus, in cases with micro-enterprises engaged in retail trade, the composition of the reports subject to submission in 2017 has been changed. If previously they were required to submit the TORG (micro) form, now it has been cancelled. Also excluded from the submission form is “1-accounting” for organizations that have a license to retail sales alcoholic products. Companies with a license for production, storage and sale ethyl alcohol from the beginning of 2017 there is no requirement to submit a “1-alcohol” report.

There are innovations for microenterprises in terms of the emergence of new forms. Thus, those who were included in the sample for monitoring small businesses will need to provide information “MP (micro)”, approved by Rosstat order No. 414 dated 08/11/2016 with instructions for filling out in accordance with Rosstat order No. 704 dated 11/02/2006. The shortest date for submitting this report is 0502.2017. For individual entrepreneurs included in the sample, no later than 03/02/2017 you will need to submit , approved by the same order of Rosstat No. 414 dated 08/11/2016. But keep in mind that territorial statistical authorities may, at their discretion, request additional forms.

Micro-enterprises included in the sample for federal Input-Output monitoring must report for 2016 the costs of production and sales of products in the TZV-MP form. The structure of this form and recommendations for filling it out are provided for by Rosstat Order No. 373 dated July 29, 2016. The deadline for submitting this report is 04/01/2017.

There are many innovations in terms of submission of reports to Rosstat in 2017 concern small enterprises that are not micro. Thus, those engaged in cargo transportation no longer have to submit a “1-APT” report, but those with a license for retail sales alcoholic drinks, the production of ethyl alcohol, its storage and sale are exempt from the need to submit forms “1-accounting” and “1-alcohol”. Wholesalers engaged in the sale of alcohol are exempt from the form “1-alcohol (wholesale)”.

Already from the report for the 1st quarter of 2017, small enterprises engaged in wholesale trade, will no longer submit the “3-sb” (export) form, and the other obligatory form “1-export” will undergo serious adjustments. It will no longer contain the section “Certificate on production, sales and product balances in in kind", and you will need to submit the form quarterly, with an accrual total. The quarterly report is due on the 5th of the month following the reporting quarter, and the annual report is due on March 1 next year.

Those small enterprises that were included in the sample for monitoring small businesses will have to provide information on the main performance indicators in the “PM” form, approved by Rosstat by order No. 414 of 08/11/2016 with instructions for filling out order No. 37 dated 01/25/2017. This form is due quarterly no later than the 29th day of the following month. As for individual entrepreneurs in this category, they will need to report to the form "1-IP".

As in the case of microenterprises, small enterprises included in the Input-Output observation sample need to report on indicators on the TZV-MP form. The report deadline is April 1, 2017.

For enterprises not classified as small and micro, innovations in reporting to Rosstat somewhat similar to those described above. The forms “1-APT”, “1-accounting”, “1-alcohol” and “1-alcohol (wholesale)” are cancelled. Wholesalers also, from the first quarter of 2017, do not need to submit “3-sb” (export), and “1-export” is filled out taking into account the changes made and quarterly, and not once a year. Due date for this reporting to Rosstat for quarters falls on the 5th day of the month following the reporting quarter, and for the annual form - until March 1 of the following year.

Changes have not escaped both commercial and non-profit organizations engaged in the provision of paid services to the population. These include management companies, housing cooperatives, HOA. For them submission of reports to Rosstat in 2017 provides for filling out, instead of Appendix No. 3 to form “P-1”, form “P (services)”, containing information on the volume of services provided to the population on a paid basis, grouped by type. The form itself, as well as recommendations for filling it out, can be found in Rosstat Order No. 388 dated 08/04/2016. How often you need to submit this form depends on the number of employees in the organization. If it is more than 15 people, then the report is monthly, and less - quarterly.

Completing the federal Input-Output survey by 04/01/2017 is mandatory for all non-financial commercial organizations, except small and micro. As part of this observation, you will need to fill out an appendix to Form 11, which indicates information about the types of fixed assets put into operation (see Rosstat order No. 289 dated June 15, 2016), as well as one of the appendices to the report “1-enterprise TZV”, in which deciphers the costs of production and sale of products for the main type of activity. You need to select a specific application according to the type of activity; if it is construction, fill out the TZV F-45 form, printing, publishing activity– TZV D-22. You can find the corresponding form in Rosstat order No. 374 dated July 29, 2016.

Methods for submitting reports to Rosstat in 2017

What is the penalty for late submission of reports to Rosstat?

Every entrepreneur and organization is required to submit financial statements to the tax office in a timely manner. But these are not the only documents that need to be submitted. It is also necessary to show statistical data. This is exactly what it's about we'll talk below

When do small businesses submit their reports in 2017?

Upon provision statistical reporting It is important to determine which category of business the businessman belongs to. After all, it depends on this what type of reporting the company will submit, as well as the timing of submitting documents to statistics.

It is easy to identify a small and medium-sized business entity, focusing on the following factors:

Participation in the authorized capital of the organization. Organizations that can be called small and medium-sized businesses include those companies where the share of participation of other Russian enterprises and owners and individuals is registered within 25%. If investments come from foreign firms, this value increases to the permissible 49%.

Average headcount for the past year. In an average business, from 100 to 250 employees are involved, in small enterprises the number is reduced to 100 people, in micro-enterprises they have the right to hire only 15 employees.

Maximum profitability of the enterprise. The law clearly defines the conditions for generating income for microenterprises - 120 million rubles, for small enterprises - no more than 800 million rubles, for medium-sized companies - up to 2 billion rubles.

For ease of reference, the deadlines for submitting statistical information to the government agency in 2016 and 2017 are presented below in tabular form.

Table. Deadlines for submitting statistical reports in 2016-2017

Punishment for violating the deadlines for submitting statistical information in 2017

Statistical data on the enterprise is provided retroactively - that is, in 2017, documents for 2016 should be shown. The severity of Russian legislation is such that penalties for late submission of papers to the statistics body are close to exactly the same offense in relation to conventional tax documents. Moreover, several participants will be responsible for late reporting deadlines:

the head of the organization must sacrifice his own savings in the amount of 10,000 to 20,000 rubles in 2017;

penalties for the company vary between 20,000-70,000 rubles.

Knowingly false information is also punishable. fake information, it is charged under the same article as the offense described above. If official actor did not make the appropriate conclusions, and the documentation was again received by the statistical authorities with a delay, then the fines increase:

the manager will have to say goodbye to 30,000-50,000 rubles;

the company is obliged to pay to the state treasury from 100,000 to 150,000 rubles.

Who must submit statistical reports in 2017

In addition to mandatory tax and accounting reporting, companies and individual entrepreneurs must report to Rosstat. Small and micro enterprises have an advantage over large companies and may be completely exempt from the obligation to submit statistical reports. We will tell you in this article how to find out about the composition of the reports that your company needs to submit based on the results of 2016, and when to send them to the statistical authorities.

What to submit to Rosstat?

Companies that are not small and medium-sized businesses submit a certain set of statistical reports. There are mandatory forms, and there are those that depend on the area of ​​activity.

In 2017, Rosstat Order No. 414 dated August 11, 2016, which approves the main forms of statistical observation, remains relevant and in force. This document contains forms for both small and micro enterprises and legal entities, not belonging to these categories. There are also Rosstat orders approving specific forms. For example, annual form 1-The enterprise was approved by Rosstat Order No. 691 dated December 9, 2014, and Rosstat Order No. 498 dated October 26, 2015 approves five forms at once.

Basic forms that non-small businesses must submit:

What does Rosstat expect from small businesses?

As mentioned above, such businessmen most often submit reports to Rosstat using a simplified scheme, and some do not report at all.

The obligation to submit statistical reports for small and medium-sized businesses is enshrined in Art. 5 of the Federal Law of July 24, 2007 No. 209-FZ. The same law defines the criteria for classifying companies and individual entrepreneurs as small and medium-sized businesses. The basic requirements are:

1. The share of participation of other Russian legal entities in the authorized capital of the LLC cannot be higher than 25%, and the share of foreign companies - 49%.

2. The number of employees should not exceed the limits established by law: for micro-enterprises no more than 15 people, for small enterprises - the maximum allowable value of 100 people, for medium-sized enterprises - no more than 250 people.

3. Annual income should not exceed the limits: micro-enterprises - 120 million rubles; small enterprises - 800 million rubles; medium-sized enterprises - 2 billion rubles (Resolution of the Government of the Russian Federation dated April 4, 2016 No. 265).

Rosstat conducts two types of monitoring of the activities of companies and individual entrepreneurs: continuous and selective.

Continuous surveillance for small and medium-sized businesses is carried out every five years. Last time it was carried out in 2015. In 2016, small companies and individual entrepreneurs submitted the MP-SP and 1-Entrepreneur forms, respectively, based on the results of the previous year. If the legislation does not change, the next continuous observation will be small and medium business based on the results of 2020. Usually Rosstat issues additional orders with the required forms and recommendations for filling them out; some companies receive the corresponding forms by mail.

Sample observation is carried out continuously, and reporting may change from year to year. You can find out whether your company is included in the sample on the Rosstat website or by calling the territorial statistics office. In addition, Rosstat must notify companies about being included in the sample in writing or orally. Territorial statistical authorities may request additional forms.

The most common forms submitted by small and micro enterprises and individual entrepreneurs are 1-IP, MP (micro) - in kind, PM, TZV-MP, etc.

Advice! If you do not know what reports to submit to the statistical authorities, check with your territorial office by phone. This will help your company avoid fines.

Mandatory reporting to Rosstat

Regardless of the number and type of activity, all companies that are required to prepare accounting (financial) statements must submit a copy of it to the territorial statistics body before March 31 (for 2016 until 03/31/2017). This obligation is enshrined in Art. 18 Federal Law dated December 6, 2011 No. 402-FZ.

If you do not submit your financial statements on time, the company may be fined 3-5 thousand rubles, and its director - 300-500 rubles (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violation of deadlines

Statistical reporting can be submitted on paper or electronically (the method of submission is usually indicated on the form).

Violation of deadlines for statistical reporting or failure to submit it is punishable by serious fines (Article 13.19 of the Administrative Code):

• the company will pay from 20 to 70 thousand rubles;
• the manager will pay from 10 to 20 thousand rubles.

Repeated violations can cost the manager 30-50 thousand rubles, and the company 100-150 thousand rubles.

Statistical reporting is another type of reporting that business entities (organizations and entrepreneurs) are required to provide to the state along with accounting and tax reporting.

This obligation is established at the legislative level - in the Federal Law of November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation” and adopted in pursuance of this law, Resolution of the Government of the Russian Federation of August 18, 2008 No. 620 “On the conditions for providing mandatory provision of primary statistical data and administrative data to subjects of official statistical registration."

The legislation establishes that statistical reporting must be submitted without fail, according to established forms in paper or electronic form - at the choice of the respondent (the person or organization that submits this or that statistical reporting).

Statistical observation can be continuous or selective. Continuous observation is something that requires reporting constantly, within the time limits established by law. Selective observation - when statistical bodies do research on a sample they have determined, and there is a chance of getting into this sample for each specific organization or individual entrepreneur, but it is not 100%.

Who is required to submit statistical reports?

Respondents of statistical observation - this is how the law names all those who fall into this very observation and, accordingly, receive the obligation to report.

The respondents are:

• Legal entities, bodies state power and local government, branches, representative offices and divisions of foreign organizations operating in Russia.
• Individual entrepreneurs.
• Small businesses.

Small businesses (including most individual entrepreneurs) submit statistical reports in a simplified manner. It's set Federal law 07.24.2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation".

There is one more condition for companies to be classified as a small business. The total share of participation in their authorized capital should not exceed:

• if the authorized capital includes the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations - 25%;
• if organizations that are not small and medium-sized enterprises, as well as foreign companies, participate in the authorized capital - 49% in relation to each such share of participation.

Article 5 of Law N 209-FZ states that federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting:

• Continuous statistical observations. They are held once every five years.

• Selective statistical observations based on a representative (representative) sample. They are carried out through monthly and (or) quarterly surveys. For micro-enterprises sample observations are held annually.

What does this mean in practice?

If a company is a small business, then it submits reports to statistics only if it is included in the sample. In this case, Rosstat will notify her of the need to submit a report. Other companies according to general rule, are required to report to statistics regularly. At a minimum, you need to submit a copy of the annual financial statements to the statistics office. But not only that - there are many statistical reporting forms, some of which must be filled out by most companies.

For each form approved by Rosstat, explanations are usually provided for what types of enterprises and types economic activity it is mandatory, and the deadlines and frequency of reporting are also indicated.

Statistical reporting forms

Federal statistical observation forms are approved by Rosstat. Each form includes statistical indicators, frequency, deadlines, methods, submission addresses and the procedure for filling out the form.

All forms of statistical reporting can be found on the official website of Rosstat. There are quite a few of them, we will list just a few that are relevant for most companies:

• basic information about the activities of enterprises (1-enterprise);
• information about financial condition organizations (P-Z);
• information about the number, wages and movement of the organization’s employees (P-4);
• information on underemployment and movement of workers (P-4 (NZ));
• information on the number and wages of employees (1-T) - for organizations that do not report monthly in Form P-4;
• information about additional vocational education employees of the organization (1-personnel).

By Order of Rosstat dated August 11, 2016 N 414, a new form of federal statistical observation N PM “Information on the main indicators of the activities of a small enterprise” was approved, valid from the report for January - March 2017. In 2017, Rosstat issued Order No. 37 dated January 25, 2017 approving new instructions for filling out this form.

The federal statistical observation form is provided by legal entities that are small enterprises in accordance with Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” Individuals, implementing entrepreneurial activity without forming a legal entity, as well as micro-enterprises do not submit this form.

Order of Rosstat dated January 29, 2016 N 33 “On approval of the Instructions for filling out the federal statistical observation form N PM “Information on the main performance indicators of a small enterprise” is considered invalid.

Responsibility for failure to submit statistical reports

Failure to submit or untimely submission of statistical data to the territorial bodies of Rosstat, as well as the submission of false data, entails liability in accordance with Article 13.19 of the Code of Administrative Offenses of the Russian Federation - namely, an administrative fine:

• for officials in the amount of 10,000 to 20,000 thousand rubles;
• for legal entities - from 20,000 to 70,000 rubles.

Repeated failure to submit or untimely submission of statistical data entails the imposition of an administrative fine:

• for officials in the amount of 30,000 to 50,000 thousand rubles;
• for legal entities - from 100,000 to 150,000 rubles.

Statistical reporting calendar

A convenient statistical reporting calendar was developed by the company and included in the program of the same name.

Reporting to statistics in 2017 depends on the size of the company and type of activity. The table contains deadlines for submitting common forms of statistical reporting. Useful for companies and individual entrepreneurs.

What determines the set of reporting in statistics in 2017

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

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

The most common reporting to statistics in 2017 (due dates) is in the table below.

How to determine the composition of reporting in statistics in 2017

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.

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 provision for the “Statistical reporting” item. 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.

There are different forms for selective observation. Lists of those included in the sample can be found on the websites of the territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.

In addition, you can use the service “What to submit to Rosstat?”. This site will help you determine which forms of federal statistical observation you need to submit to Rosstat. Such recommendations were given, for example, by Mosgorstat.

Important!
Comprehensive information on all statistical forms is available in the service statreg.gks.ru

Reporting to statistics in 2017: deadlines, table

Who rents

Deadline

In which order of Rosstat should I look for the form and explanations for filling it out?