Continuous statistical observation in 2021: let’s all get ready! What is it and what should I do?

Reports to microbusiness statistics in 2021

The activities of small businesses (including microenterprises) are subject to continuous statistical monitoring once every five years. The last such observation was in 2021 based on the results of activities for 2015.

In the interim periods, small businesses are subject to only random observation once a year. Its rules are defined in government decree No. 79 of February 16, 2008.

The full list of statistical reporting for microorganizations includes 18 forms. The vast majority of them are related to specific types of activities. The main form is MP (micro); Who is required to submit a report will be discussed below.

To understand what reports micro-enterprises submit to statistics in 2020, you should refer to the special Rosstat resource statreg.gks.ru. On the page that opens, after filling in the company data, you will receive a list of statistical forms to be submitted. Some regional departments of Rosstat publish a list of organizations included in the sample on their websites. For example, a list of selected organizations in St. Petersburg and the Leningrad region is located on the Petrostat page in the section Reporting → Statistical reporting → List of reporting business entities.

What is statistical reporting

Statistical reporting is a set of reports compiled according to approved forms by companies, enterprises, and organizations, which they are obliged to submit to regional statistical bodies within the established time limits.

The laws oblige organizations and individual entrepreneurs to submit the following types of reports:

These responsibilities also apply to those organizations and individual entrepreneurs that use the simplified taxation system.

According to paragraph 4 of Article 346.11 of the Tax Code of the Russian Federation, organizations using the simplified tax system, along with others, are required to report to statistical authorities.

The only exceptions are small enterprises, for which selective statistical observation is provided in a simplified manner, therefore not everyone must report, but only those who have received a written request from the statistical authorities. Your statistics department will then send you the necessary forms and instructions on how to fill them out. To find out if you are included in the sample, you can contact the statistical office at your location.

If your organization (being a small enterprise) is not included in the “sample”, then you only need to send reports to Rosstat once every 5 years in accordance with clause 2 of Art. 5 of the Law “On the Development of Small and Medium Enterprises in the Russian Federation” No. 209-FZ, according to which continuous statistical observations of the activities of small enterprises are carried out only once every five years.

From 01/01/2013, in accordance with Article 18 of the Law “On Accounting” No. 402-FZ, organizations and individual entrepreneurs (including those using the simplified tax system) are required to submit an annual accounting (financial) copy to the state statistics body no later than 3 months after the end of the reporting year . Therefore, at the end of 2013, along with statistical information, Rosstat will also need to submit a balance sheet, a statement of financial results and appendices to them.

So, small businesses, like other organizations, are not exempt from statistical reporting. They quarterly submit Form No. PM “Information on the main performance indicators of a small enterprise” to the territorial statistical bodies (approved by Rosstat order No. 355 dated August 15, 2011). It is filled out with a cumulative total for the period from the beginning of the year and submitted to the statistics department no later than the 29th day of the month following the reporting quarter. Thus, for the period from January to September, the form must be submitted to the territorial body of Rosstat before October 29, 2012, and for the period from January to December - until January 29, 2013 inclusive.

Individual entrepreneurs who are not engaged in agriculture, based on the results of 2012, will have to submit to the territorial bodies of Rosstat form No. 1-IP “Information on the activities of an individual entrepreneur” (approved. Rosstat Order No. 355).

For microenterprises, Order No. 355 approved form No. MP (micro) “Information on the main performance indicators of a microenterprise.” All micro-enterprises must report on it, except those engaged in agricultural activities. Form No. MP (micro) is annual. Based on the results of 2012, it must be submitted to the statistical authorities by February 5, 2013.

For certain types of activities, special statistical forms are provided. For example, small trading enterprises additionally submit a quarterly form No. PM-torg (approved by Rosstat Order No. 328 dated July 19, 2011), and individual entrepreneurs engaged in retail trade - annual form No. 1-IP (trade) (approved by Rosstat Order No. 12.05 .2010 No. 185).

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

Continuous statistical survey - what is it and why?

Continuous federal statistical observation (survey) of the activities of small and medium-sized businesses is a comprehensive federal statistical survey that provides for the collection of basic economic indicators for the production of goods (works, services), employment and wages, financial results as of a certain date (Rosstat order dated August 28, 2020 No. 496).

Continuous observation is periodically carried out throughout the Russian Federation according to a unified official statistical methodology in order to obtain official statistical information.

Statistical information is intended to be used to improve the quality of forecasts and develop specific measures. Official statistical information created as part of continuous observation will ensure improved quality of statistical assessments of the parameters and structure of the economy, the availability and use of the resource potential of the country's economy.

The results of statistical observation in 2010 and 2021 using the example of the Smolensk region can be seen here.

Submission procedure

In what form and how to submit the MP (micro) report to Rosstat: for statistical reporting, strict criteria for choosing a paper or electronic form of submission are not established. You can submit reports:

1. On paper during a personal visit to the territorial office of Rosstat at the location of the organization.
2. On paper, sent by mail.
3. In electronic form through a specialized telecom operator (VLSI, Kontur, etc.).
4. In electronic form, by sending to a special email address. To do this, you need to register on the website https://websbor.gks.ru/webstat/.

How to submit a report

The report can be submitted in paper form:

• in person at your local Statistics Office;
• by Russian post.

Reports are submitted electronically to:

• on the State Services portal: for individual entrepreneurs - if you have a confirmed account, for legal entities - if you have a confirmed account and an electronic signature;
• on the Rosstat website: with an electronic signature;
• through electronic document management operators - including through Kontur.Accounting .

In our service, you will see the task of submitting the form on the main tab. Select the option for submitting the report, fill it out and send it to Rosstat.

Sample of filling out a report

Detailed Rosstat Instructions for filling out the MP (micro) form were approved by Order No. 723 of November 7, 2017.

It is filled out according to the basic data of the microenterprise and consists of a title page and five sections. The title page contains information about the organization, and in the sections of the form itself - information about:

• taxation system;
• headcount and wage fund;
• the amount of revenue;
• the amount of investment in fixed capital;
• cargo transportation.

The form is submitted by all organizations included in the sample observation, including those that did not operate or were declared bankrupt, if there is no decision of the arbitration court on liquidation against them. Non-operating organizations submit reports for micro-enterprises in 2021 with zero value indicators.

Who submits the report

Without exception, all micro, small enterprises and individual entrepreneurs participate in continuous observation:

• microbusiness - enterprises with a staff of up to 15 people, with a revenue limit of up to 120 million rubles;
• small business - enterprises with a staff of up to 100 people, with a revenue limit of up to 800 million rubles.

The report is also submitted to:

• consumer cooperatives, a record of which is in the Unified State Register of Legal Entities;
• peasant farms that are registered as a legal entity or the head of the farm is registered as an individual entrepreneur;
• Individual entrepreneurs in special NAP mode (self-employed with individual entrepreneur status);
• business partnerships.

How reporting is submitted

The deadlines and forms of statistical reporting that a particular company submits are determined by many factors. These include the type of activity and size of the business entity. The composition of the reporting is influenced by the forms of statistical observation used by Rosstat: continuous or selective. Continuous observation involves regular reporting, while selective observation concerns those included in the sample. For example, as part of the sample, Rosstat may require reporting from a company engaged in a certain type of trade (in accordance with OKVED), if market research is being conducted in this area, and the company is included in the list of those being studied. Once the research is completed, you will no longer have to submit a report. A similar principle applies to representatives of micro-businesses and small businesses (as stated in Article 5 of Federal Law-209 dated 07/24/07 “On the development of small and medium-sized businesses”).

As part of continuous monitoring, small and medium-sized enterprises are provided with a gentle regime for submitting reports - no more than once every 5 years, while companies that do not have such status submit reports annually and throughout the year.

In general, the provision of statistical reporting is regulated by Federal Law No. 282-FZ dated November 29, 2007. The composition and content of reporting forms are regularly changed and clarified. For example, by order of 07/15/19 No. 404, statistical reporting underwent significant changes: new forms were introduced, and those already in force were adjusted. This document was also later subject to changes.

You cannot use outdated forms - the statistical authority may refuse to accept the report. In order not to miss the deadline for submitting the form, pay attention to the header of the document: as a rule, it indicates the date by which the report is due.

In order to avoid mistakes and take into account all the specified nuances, it is advisable to clarify the information at the Rosstat office in advance. This can be done in two ways:

1. In the appropriate form on the Rosstat website, enter the TIN (other details indicated on the page), indicate for whom the information is intended: a legal entity or individual entrepreneur, and familiarize yourself with the list of forms that need to be submitted. You can also download the relevant current forms from the website.
2. Contact the territorial body of Rosstat for the same purpose.

According to government decree No. 620 of 08/18/08, statistical authorities are obliged to inform the company about statistical observation forms and the procedure for filling them out.

Reporting forms

A significant number of statistical reporting forms and the conditions for their use do not allow generating an exhaustive list of reports to Rosstat. Let us note the most important and common forms:

• Form 1 - annual enterprise, contains basic information about the activities of the organization and is valid on the basis of Rosstat orders No. 2 of 01/13/20, No. 461 of 07/27/18.
• Form P-3 contains information about the financial condition, it is monthly and is reflected in orders No. 421 of 07/24/19, No. 711 of 11/27/19 of Rosstat.
• Form P-4 is submitted at different times. This is information about the number and wages. If the average number of personnel exceeds 15 and the turnover for the previous year exceeds 800 million rubles; the organization extracts fossil raw materials; The organization is new, appeared last year, this year, then the form is submitted monthly. If the number and turnover of the organization does not exceed the figures indicated above and it does not have special conditions, then the form is submitted quarterly; and if it applies to self-regulatory organizations, charity and other exceptions specified in appendix. 15 to order 404 of 07/15/19, it is replaced with annual No. 1-T.
• Important form P-4 (NZ) about part-time employment. It is quarterly, rented by all companies with an average of more than 15 employees and a turnover of more than 800 million rubles.

Small business

On the cover page of many statistical forms it is written that small businesses do not submit them. In practice, micro and small enterprises submit reports only if Rosstat requires them to be submitted. The most important forms are:

• No. PM (on the performance indicators of a small enterprise, quarterly);
• No. PM-prom (on the production of products by a small enterprise, monthly);
• No. MP micro (on the main performance indicators of a micro-enterprise, annual);
• No. MP (micro)-nature (about the production of products by a micro-enterprise, annual).