What’s new in submitting statistical reporting in 2021

General provisions on statistical reports

There is no single universal list of reporting forms to Rosstat that would be suitable for all types of economic entities. The need to provide specific information is determined by territorial statistical bodies. Organizations check which reports to submit in 2020 on the official statistics website (Federal State Statistics Service) or directly at the territorial office of Rosstat. Note that most of the forms for delivery are determined by the main type of activity of the company. Information is provided not only electronically, but also on paper. Department specialists prefer electronic forms.

Who is required to report?

Rosstat has determined the reporting frequency for different types of reporting organizations. Federal Law No. 282-FZ of November 29, 2007 establishes deadlines for submitting reports to statistics. In accordance with Art. 6 and 8 of the law, the following are required to report:

• state authorities and local governments;
• legal entities officially registered on the territory of the Russian Federation;
• branches, separate divisions and territorial representative offices of Russian organizations;
• branches and representative offices of foreign companies operating in the Russian Federation;
• individual entrepreneurs.

IMPORTANT!
Economic entities that have the right to maintain simplified accounting records or not to maintain them at all, and taxpayers using simplified taxation systems, are not exempt from submitting statistical reports!

How to find out the required forms for a business

If you do not know what reporting forms you will have to send to statistics this year, call the territorial office of the statistical agency or check the information on the official website of Rosstat for the basic details of the organization. Verification is carried out using TIN, OKPO or OGRN. Here's how to find out from OKPO which reports to submit to statistics in 2021:

1. Go to the official website of the FSGS - reporting collection system.
2. We enter the code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).
3. Click the “Get” button.

As a result, you will see a complete list of forms required for the enterprise with deadlines for their submission. Here is an article with step-by-step instructions on how to find out from your TIN which reports to submit to statistics in 2020.

Annual statistical forms

In addition to the mandatory copy of financial statements, statistical forms, including annual ones, must be submitted to Rosstat. The deadline for submitting many of them is right in April.

The list of statistical forms that must be submitted depends on the type of business entity (large, medium, small enterprise, non-profit organization, government authorities, micro-enterprise, individual entrepreneur), type of activity, as well as a number of other parameters.

If you don't know what forms you need to submit, use the formstat.info service.

You can fill out statistical forms directly in the electronic reporting system. For example, Kontur.Extern users need to click “Rosstat” / “Fill in the system” and select the desired form using the search bar.

What to submit for statistics in 2021

Statistical registers are divided into three groups:

• annual, which companies submit once a year (some forms require every two years);
• quarterly - formed once a quarter, that is, every three months;
• monthly.

For your convenience, a table of deadlines for submitting statistical reports in 2021 has been prepared according to the frequency of submission of documents.

IMPORTANT!

Almost all reporting forms to Rosstat have been updated! Be careful when filling out registers; use only current forms.

How often and when should it be submitted?

Organizations must submit financial statements to Rosstat annually. The deadline for submission is March 31 of the year following the reporting year.

As part of the sample observation, Rosstat itself will send the forms required to fill out, instructions for filling them out and indicate the deadline for submitting them. As part of sample observation, information may be requested for a specific month, quarter or year.

Once every five years, Rosstat conducts continuous observations, when absolutely all companies and individual entrepreneurs are required to submit reports to statistics using special forms. The last time such monitoring was carried out was at the end of 2015. Such reports are submitted by April 1 of the year following the end of the reporting year.

In order not to miss reporting deadlines, you can look at the cheat sheet - the stat calendar.

Annual statistical reporting for 2021

Due date 2021

The statistical form we are considering was approved by Rosstat order No. 461 dated July 27, 2018. It also contains a brief explanation of how to fill it out. More detailed rules and filling out procedures are given in Rosstat Order No. 654 dated November 2, 2018.

MP form (micro)

The deadline for submitting the MP (micro) for 2021 is set at February 5, 2021. If you are late in submitting the form, a fine may be imposed. According to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, the fine for failure to pass the MP (micro) ranges from 20,000 to 70,000 rubles.

There are situations when statistical authorities request reporting, despite the fact that when requested on the resource statreg.gks.ru it is not reflected in the list. In order to avoid a fine, we recommend saving a screenshot of the page. If the report is not included in the list of those to be submitted on the resource and the company has not been notified by Rosstat in writing of the need to submit the report, no fine will be imposed.

Also, statistical authorities may request filling out the MP (micro)-nature form. It contains information about manufactured products and is filled out in quantitative terms. Who takes the MP (micro)-nature is described in the Instructions for filling out. These are organizations engaged in production, mining, and manufacturing industries. The date of submission of the MP (micro)-nature report is until January 25 of the year following the reporting year.

MP (micro) form - nature

Quarterly statistical reports in 2021

Composition of reporting and deadlines for its submission

A mandatory copy of the annual financial statements must be submitted to the statistical authorities no later than three months after the end of the reporting period (Clause 2 of Article 18 of the Federal Law of 06.12.11 No. 402-FZ), that is, no later than April 1.
Accounting includes:

• for commercial organizations - balance sheet, financial results statement and appendices thereto (Article 14 of Law No. 402-FZ);
• for non-profit organizations - balance sheet, report on the intended use of funds and appendices thereto (Article 14 of Law No. 402-FZ);
• for small businesses - simplified forms of balance sheet and profit and loss statement (letter of the Ministry of Finance dated 04/03/12 No. 03-02-07/1-80; see also “How will the accounting and reporting of “simplified” companies differ from accounting and reporting “ordinary” organizations”; “The Ministry of Finance decided which indicators may not be included in the financial statements of small enterprises”; “The Ministry of Finance explained what information small enterprises can indicate in the explanations to the balance sheet and financial statements”).

Economic entities that are subject to mandatory audit (see “The list of cases of mandatory audit of financial statements for 2014 has been published”) must also submit an auditor’s report on the financial statements. It is submitted either together with the reporting or separately. It must be submitted no later than 10 working days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year (clause 2 of Article 18 of Law No. 402-FZ).

Monthly statistical reports 2021

Responsibility for failure to submit

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

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

Repeated violations are more expensive: the fine increases for officials to 50,000 rubles, and for legal entities - up to 150,000 rubles. The statistics agency has the right to hold accountable within two months from the date of the violation.

Legal documents

• By Order of Rosstat No. 411 of July 24, 2020
• Article 13.19 of the Code of Administrative Offenses of the Russian Federation

Statistical reporting of budgetary institutions

For state and municipal institutions operating in the social and scientific spheres, officials have provided special statistical forms (approved by order No. 404 dated July 15, 2019). Registers must be submitted within 10 days after the end of the reporting period (quarter). There are exceptions:

1. The established deadlines for submitting the salary for education in 2021 are no later than the tenth day after the end of the reporting period.
2. The standard deadlines for submitting the ZP-culture in 2021 are similar to other registers - on the tenth day after the end of the reporting quarter.