Who should submit reports to statistical authorities

What is Rosstat

Organizations are required to submit:

1. tax reporting,
2. financial statements;
3. statistical reporting.

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

Since April 3, 2021, Rosstat has been under the jurisdiction of the Ministry of Economic Development of the 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 the following divisions:

• Department of Price and Finance Statistics (Department of Statistics of Public Finance and Monetary System, Department of Statistics of Organizational Finance, Department of Consumer Price Statistics, Department of Producer Price Statistics);
• Department of Enterprise Statistics (Department of Continuous Surveys of Small and Medium Enterprises, Department of Structural Statistics and Macroeconomic Calculations, Department of Current Small Business Statistics, Department of Production Indexes, 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 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 informed management decisions can be made. It is approximately comparable to the information base of an enterprise, but on a national scale. This information is needed by authorities to improve tax, customs, and investment policies. According to statistics, you can understand how high the tax burden is on enterprises, what state this or that industry is in, how the state is developing, how the situation in certain areas of life is improving or worsening.

The activities of Rosstat are regulated by the Federal Law “On official statistical accounting and the system of state statistics in the Russian Federation” dated November 29, 2007 No. 282-FZ.

The work of Rosstat is planned by the federal plan of statistical work. The plan is regularly adjusted, the document is living.

The rules are configured by the plan:

• the names of official statistical information have been established;
• grouping of information is determined;
• the frequency of work completion and deadlines for provision to users are given;
• general economic indicators of the activities of organizations and monitoring of the most important problems of the socio-economic sphere, from the number of organizations according to state registration data to information for monitoring processes in the real sector of the economy, financial, banking and social spheres of subjects.

The plan determined the directions of Rosstat’s activities:

• population census;
• socio-demographic surveys;
• continuous statistical observations of the activities of enterprises;
• accounting for GDP, GNP and GRP;
• the presence, movement and composition of fixed assets and other non-financial assets of large and medium-sized commercial organizations;
• availability, movement and composition of contracts, leases, licenses, marketing assets and goodwill.

What does Rosstat include?

The Rosstat tab informs about the structure of the body, its current powers, explains the features of its activities, and talks about the work of territorial services and subordinate organizations.

By visiting this section, the user can take advantage of information about conducting independent examinations and carrying out administrative reforms, and about international cooperation.

In this section, a separate section is devoted to frequently asked questions, with the help of which you can find answers to topics of interest to citizens.

Currently Rosstat consists of:

• from the administrative apparatus of management;
• Department of Demographic Statistics;
• organization for managing statistical observations;
• department of economic and financial development.
• management of aggregate data and public relations;
• input and output management;
• organization of a population census;
• management of statistical price and financial data;
• management of agricultural statistics;
• Department of Statistics in the Provision of Services and Trade;

Types and forms of statistical reporting

To implement the plan for monitoring enterprises, Rosstat carries out two types of monitoring of the activities of organizations:

A. Continuous surveillance for small and medium-sized businesses is carried out every five years. The last time it was held was in 2015, the next one will be in 2021;

B. Sample observation is carried out periodically and continuously. The composition of the reporting may change from year to year. The most common forms submitted by small and micro enterprises and individual entrepreneurs are 1-IP, MP (micro) - in kind, PM, TZV-MP, etc. The basis for their confirmation is logically the financial statements, the data from which will come from the Federal Tax Service.

Examples of reporting to Rosstat

On the Rosstat website you can see a list of all forms of statistical observation, but it is quite difficult to parse it in relation to yourself. We do not provide a complete list of forms here; it changes regularly. There are quite a few forms of statistical reporting. We ourselves use two useful sources:

• Directory of statistical forms;
• Calendar stat. reporting.

As an example, here are the most mentioned statistical forms

annual statistical forms:

• MP (micro) - data on the main performance indicators of a micro-enterprise,
• 1-Enterprise - about the activities of the organization,
• 1-T “Information on the number and wages of employees”,
• No. 7-injuries - about injuries at work and occupational diseases,
• 12-F - on the use of funds,
• 57-T - on wages of workers by profession and position,
• 23-N - on the production, transmission, distribution and consumption of electrical energy,
• 4-TER - on the use of fuel and energy resources;

quarterly:

• P-4 (NZ) “Information on underemployment and movement of workers”,
• P-4 - on the number and wages of employees,
• P-2 - about investments in non-financial assets,
• PM - about the main performance indicators of a small enterprise,
• P-5 (m) - basic data on the organization’s activities,
• 5-Z - about the costs of production and sale of products (goods, works, services).

monthly:

• P-1 “Information on the production and shipment of goods and services”,
• P-4 - on the number and wages of employees,
• P-3 - about the financial condition of the organization.

The deadline needs to be clarified with Rosstat:

• Labor force sample survey questionnaire (form N 1-З, on the 8th day after the survey week from the December 2021 report),
• Labor force sample survey questionnaire (form N 1-З, on the 8th day after the survey week from the report for January 2021),
• Information on the activities of a collective accommodation facility (form N 1-KSR, at the end of work (season),
• Survey questionnaire for individual entrepreneurs transporting goods on a commercial basis (form N 1-IP (truck cargo),
• Sample survey of the activities of small enterprises in the field of road transport (form N PM-1 (truck).

Information and analytical work

The territorial bodies of Rosstat are doing a great deal of work, directing it towards the formation of complete and reliable information.

The openness of Rosstat's activities makes it possible for various categories of users to receive timely statistical information in any sphere of life in our country.

From year to year, conducting analyzes of the information received, territorial bodies try to expand the topics of publications in the field of statistics and information and analytical information, setting guidelines for themselves as a result of the studied needs of users.

To provide access to a wide range of users to information on statistics of socio-economic processes that occur in each constituent entity of the Russian Federation, they actively use the official Internet portals of territorial statistical bodies.

Many territorial authorities are trying to ensure the timely placement of various information and official materials and publications on their Internet portals, not only separately for the region.

But for municipalities. Thanks to the available developed charts:

• urgent publication of information issues that are currently relevant with the content of the main development indicators is being carried out;
• news feeds are regularly updated with information about activities, posting information about the release of publications on statistics;
• maintaining the “Municipal Statistics” section in its current state.

To get acquainted with documents of a regulatory nature, just go to the “Regulatory Documents” subsection.

Regulatory documents on the official website of Rosstat

To place particularly significant information regarding the activities of economic entities, a unified federal register is used.

Here legally significant information related to the activity is generated:

• legal and foreign entities;
• individuals and individual entrepreneurs;
• government agencies;
• local government bodies.

Openness of information presupposes its presentation to anyone who needs it in free access to all official statistical information that is generated within the framework of the Federal Statistical Work Plan and official statistical methodology.

As well as the formation of feedback with different categories of citizens (users).

Information placement of main indicators, press releases, express information, including individual materials on statistics in the field of trade online on the official websites of territorial bodies in the information and telecommunications network “Internet” is regulated by an order of Rosstat.

Territorial authorities carried out work aimed at improving the presentation of analytical data on issues related to foreign trade.

Carriers of information materials were used, which are presented by regional customs authorities.

The main characteristics of indicators on foreign trade turnover with countries far and near abroad (CIS members) are included in collections, notes and bulletins.

You can get acquainted with the dynamics of the export of certain types of products to the Republic of Belarus, as well as the import of certain categories of products from the Republic of Belarus to the regions of Russia.

The material offered for review is of a consolidated nature and, as a whole, it is ready to present the foreign trade of federal and regional districts, reflecting the development of international tourism in the constituent entities of the Russian Federation.

Who should report to Rosstat and how?

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 Russian organizations.

Further we are talking only about 2-4 categories of accountable persons. So, the law distinguishes small, medium and large businesses, which are 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 (Article 4 Categories). The basic requirements are:

• 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% ;
• 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;
• Annual income should not exceed the limits: microenterprises - 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).

Companies that are not small and medium-sized businesses submit basic statistical reporting and additional ones. Here you can check the presence of a company in the small business register.

Submission of reports to Rosstat is carried out only in electronic form

Submitting reports to Rosstat on paper does not fully meet the objectives of digitalization of public administration and is associated with a decrease in the quality of work with the specified data, as well as the risk of their unreliability. In this regard, on December 30, 2020, amendments were made to Federal Law No. 282 and obligated everyone to submit statistical reporting only in electronic form with an electronic signature. Small businesses received a deferment for 2021.

However, starting with reporting for 2021, all organizations are required to submit all accounting (financial) statements to the Federal Tax Service in the form of an electronic document signed with an electronic signature.

So, respondents, with the exception of citizens, are obliged to provide Rosstat free of charge with primary statistical data and administrative data necessary for the formation of official statistical information, including data containing information constituting a state secret, information constituting a commercial secret, information about taxpayers, personal data of individuals and other information, access to which is limited by federal laws in the form of an electronic document signed with an electronic signature (Article 8 of Federal Law 282-FZ).

Who should submit statistical reports?

The following entities must submit statistical reporting:

• legal entity, including SMP subjects;
• IP;
• government agencies;
• branches and representative offices of foreign enterprises operating in Russia;
• notaries and lawyers.

According to Federal Law No. 209-FZ of July 24, 2007, small and medium-sized enterprises (which include many entrepreneurs) are allowed to submit statistical reports in a simpler manner. To classify an entity as a small and medium-sized business, several criteria have been established (based on the average number of employees, revenue, share of participation in the authorized capital), and a direct list of them is contained on the Federal Tax Service website.

How to find out about reporting to Rosstat by TIN

It’s easy to get a list of reports to Rosstat for your enterprise:

• Find out the TIN of your company;
• We go to the Rosstat statistical reporting service , enter our details and receive a list of reports for the organization.

The service has been operating since February 2021, generating a list of statistical reporting forms that a specific legal entity must submit, indicating their name. Information on the site is updated monthly.

If questions arise (an official letter is needed, there are no indicators), then the organization can contact the territorial body of Rosstat with an official letter in free form (clause 2 of Rosstat letter dated January 22, 2018 No. 04-4-04-4/6-smi):

Application for confirmation/exclusion in full or in part from the list

Primer LLC is engaged in retail trade in food products. According to the Rosstat FSGS website, our legal entity is required to submit the following types of reporting:

1. P-2 “Information on investments in non-financial assets”;
2. P-2 (investment) “Information on investment activities”;
3. Form 12-pipes (petroleum products) “Information on main oil product pipeline transport.”

We inform you that our organization has no relation to such activities. Primer LLC does not have the indicators to fill out the listed forms due to XXXXX.

Please:

• exclude the listed reports from the Rosstat FSGS list;
• when making changes to the list of reports, update the information on the Rosstat FSGS website;
• send an updated official list of statistical reporting for Primer LLC TIN

Please send a response to this letter to XXXX

Mandatory statistical reporting of LLC

Each LLC is required to maintain accounting and tax records. This obligation arises for the LLC from the moment of registration with the tax office and ends at the moment of liquidation, i.e. exceptions from the Unified State Register of Legal Entities. All tax reporting of the LLC is submitted to the tax office, the Pension Fund, and the Social Insurance Fund. However, once a year each LLC draws up a Balance Sheet based on accounting data. Even if there was no activity, a “zero” Balance is returned. Where should the Balance be deposited?

1. To the tax office.
2. To Rosstat.

Therefore, all LLCs, even zero-sum ones and those related to micro-businesses, must submit a Balance Sheet to Rosstat every year. Deadline: March 31st. Thus, the Balance Sheet for 2021 had to be submitted by March 31, 2017. The balance sheet for 2021 must be submitted by March 31, 2018.

Rosstat official answers about the statistical forms service

Answers from Rostat letters dated February 17, 2021 No. 04-04-4/29-SMI and dated July 26, 2016 N 04-04-4/92-SMI were used.

Is official data posted on the FSGS resource?

Yes, the resource contains official data.

If it says there that an organization must submit one form or another, does that mean a fine for failure to submit it will be legal?

Yes, in accordance with subparagraph c) of paragraph 2 and paragraph 4 of the Regulations on the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved by Decree of the Government of the Russian Federation of August 18, 2008 N 620.

How can you find out exactly whether a company is required to submit a form or not?

The list of federal statistical observation forms is compiled as of the end of the year preceding the reporting year, with monthly updating in connection with structural changes in business entities (liquidation of enterprises, creation of new ones, reorganization, change in the status of an organization, etc.). Existing organizations should receive information about the list of federal statistical observation forms at the end of the year preceding the reporting year; newly created organizations should check the information monthly during the first year of their creation. If the respondent is not on the list, reporting is not provided, unless the organization has been notified in writing.

Do Rosstat employees themselves use this resource to find out who is required to submit which forms?

Yes, employees of Rosstat and its territorial bodies use the above resource.

If the FSGS lists the form as mandatory, and the statistics agency has confirmed in writing that it is not necessary to submit it, does this exclude a fine for failure to submit the form?

If the organization has been informed in writing that the form does not need to be submitted, no penalties will be imposed on it.

How to use the new service?

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

Why does the information change: one day one, two days later another? Is this related to the update system? How does it update?

The information retrieval system was developed in 2021 in order to promptly inform business entities about their provision of statistical reporting forms. The list of federal statistical observation forms posted in the specified system for respondents is compiled as of the end of the year preceding the reporting year, with its monthly updating. The monthly updating of lists of forms in the system is due to ongoing structural changes in business entities (liquidation of enterprises, creation of new ones, reorganization, change in the status of an organization, etc.), as well as the frequency of providing statistical reporting forms (monthly, quarterly, semi-annual). Existing organizations should receive information about the list of federal statistical observation forms at the end of the year preceding the reporting year; 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 2021 Rosstat will make significant improvements to the interface aimed at optimizing and increasing the stability of its operation.

Why are “unnecessary” forms included in the lists? What should companies do?

Lists of federal statistical observation forms to be submitted by respondents are formed on the basis of statistical methodology, taking into account the types of economic activities of the organization, including all those declared during state registration. A number of federal statistical observation forms, according to instructions for filling them out, are provided only in the presence of an observed event. Providing “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 by the respondent. For federal statistical observation forms, the instructions for completing which do not contain a requirement to provide data only if a phenomenon exists, it is possible for respondents to inform the territorial bodies of Rosstat in the constituent entities of the Russian Federation with an official letter about the absence of indicators for specific forms of statistical reporting instead of providing “zero” reports (in case of absence of the phenomenon).

Which companies does Rosstat send letters with a list of reports to? To those who were included in the sample?

In accordance with paragraph 4 of the Regulations on the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620, territorial bodies of Rosstat are obliged to inform (including in writing) respondents about carrying out federal statistical observation in relation to them. Informing respondents is carried out by posting lists of reporting forms in the information retrieval system. The sending of an information letter about the conduct of federal statistical observation in relation to an economic entity is, as a rule, carried out to respondents included in sample surveys.

What should those who received a letter from statistics with a list of forms do, but some of the reports from the list are not on the site? Submit a report or clarify information with a statistics agency? How can I clarify?

Organizations included in sample surveys may be notified in writing by state statistics bodies 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, the written notification should be followed. If it is necessary to clarify questions about filling out and submitting federal statistical observation forms, organizations can contact the territorial body of Rosstat in the constituent entity of the Russian Federation at the location of the organization.

What should companies do to avoid fines? Should I contact the statistics agency in writing? 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?

If the organization is not on the list, penalties under Article 13.19 of the Code of Administrative Offenses of the Russian Federation are not applied, except in cases where the respondent, in the manner provided for in paragraph 4 of the Regulations, was informed (including in writing) about the conduct of federal statistical observation against him on specific Federal statistical observation forms are required to be submitted. “Screenshots” are only valid evidence if they contain certain data, i.e. they indicate the date and time of receipt of information from the site on the Internet, contain data about the person who displayed it on the screen and subsequently printed it, data about the software and computer equipment used, the name of the site, and affiliation with the applicant. Thus, if these requirements are met, “screenshots” can serve as supporting documents.

Firmmaker, February 2017 (updated annually) Evgeniy Morozov When using the material, a link is required

Responsibility for failure to provide statistical reporting

If an economic entity, obligated by law to submit one or another type of statistical reporting, does not comply with the requirement, it is fined in accordance with Art. 13.19 Code of Administrative Offenses of the Russian Federation:

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

In case of repeated violation of this legal norm, administrative liability becomes stricter:

• 30 - 50 thousand rubles. for officials;
• 100 - 150 thousand rubles. for legal entities.