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Published: 08/14/2019
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Quarterly form P-2 and annual form P-2 (invest) are mandatory documents for submission by all legal entities, except small businesses, to the Federal State Statistics Service (Rosstat), according to Rosstat order No. 772 dated November 22, 2021, as amended on 29 December 2021, Rosstat order No. 414 dated July 18, 2021. If the organization has separate branches, then the necessary data is submitted for each of them, with the exception of this information in the main report for the legal entity.
It is worth noting that according to the new rules, credit institutions are allowed to provide a report on investment activity in general for the constituent entities of the Russian Federation.
- The importance of quarterly and annual reporting forms
- Filling out the P-2 form in 2021 Section No. 1
- Section No. 2
- Front page
As for bankrupt enterprises, they are exempt from the need to provide this reporting form after entering information about their liquidation into the register of legal entities (Federal Law of the Russian Federation No. 127 of October 26, 2002).
For whom the report is required
The unified statistical observation tool in form P-2 (invest) “Information on investment activity” is regulated by a separate order of Rosstat dated July 18, 2019 No. 414. The report represents information on investment turnover, filled out at the end of the year.
Filling out the form according to standardized regulations is mandatory for all legal entities, regardless of the type of economic activity. Even if there is no information to fill out, and the company did not carry out investment operations in the reporting year, it is necessary to report on the form to the territorial office of Rosstat. Therefore, those who submit Form P-2 (investment) to statistics are all Russian organizations.
IMPORTANT!
Do not confuse the P-2 (investment) statistical report and P-2 quarterly reports. In addition to the frequency of filling out the form, the differences between P-2 and P-2 (invest) lie in the content. Form P-2 is information about investing in NFA objects. And the P-2 report (invest) is generalized information about investment activities in fixed capital.
Differences between forms P-2 and P-2 (invest)
Both of these forms are intended to report investment activities. The respondents for each of them are also the same.
However, from a legal point of view, the forms are completely different. Respondents take the first test at the end of each quarter, and the second test at the end of the year.
In addition, form P-2 contains less information. It includes two sections: the first on investments in non-financial assets, and the second on sources of funds.
They are also included in the annual one, but with more detail. For example, instead of one section, it has three at once.
The first and third subsections are in quarterly form, but within the framework of the first. However, it does not contain information on the division of investments in fixed assets into purchase and sale, reconstruction and independent production. Information about funds that were purchased second-hand or leased was also not taken into account.
The second section of the forms is also different. In the quarterly, there is a breakdown of investments by area, and in the annual, sources are divided according to the respondent’s OKVED.
When should I report?
For the standardized form, a single deadline for submitting P-2 (investment) has been established; for 2021, you must report by 04/01/2021. This is a working Thursday, so there are no delays or postponements for reporting.
IMPORTANT!
If a legal entity has separate divisions, then the annual form P-2 (invest) for 2021 is submitted in a special order:
- the report for the head office is filled out separately, that is, without taking into account information on separate divisions;
- the form is filled out for each separate division separately.
Submit the reports to the territorial office of Rosstat at the place of registration of the state institution or OP, depending on which report you are filling out.
What is this form and who is required to submit it?
The form for the annual statistical report on investment activity was approved by Rosstat order No. 414 dated July 18, 2019, and who submits form P-2 (investment) to statistics is stated in the instructions for filling it out. This responsibility is assigned to all legal entities, regardless of their form of ownership and type of economic activity. Organizations that are classified as small businesses are exempt from reporting.
Read more: about the criteria for classification as a small business.
The source of information for filling out the report is accounting data on investments in fixed capital and other non-financial assets for the reporting period. Form P-2 (invest) annual for 2021, if there are separate divisions, is filled out:
- for each separate division (submitted at the location of the branch, representative office, other division);
- by organization with the exception of these separate divisions (submitted at the location of the parent organization).
Instructions for filling
The unified order of Rosstat dated July 18, 2019 No. 414 regulates instructions for filling out the P-2 (invest) form in 2021. The statistical report consists of a title page and two sections. Important instructions for filling out the statistical form:
- Fill out the form exclusively in thousands of rubles.
- When making payments in foreign currency, recalculate the cost of the transaction into rubles at the rate established by the Bank of Russia on one of the specified dates:
- with contractors (performers) - at the time of performance of work (services);
- with suppliers of fixed assets - on the date of acceptance of the customs declaration for customs clearance or on the date when the fixed asset crossed the border, or on the date of transfer of ownership of it under the terms of the contract.
- Provide the data without VAT (except for clause 2 of Article 170 of the Tax Code of the Russian Federation, when VAT is taken into account in the cost of fixed assets and intangible assets).
- Reflect investments in NFA on the basis of the primary accounting documents used for accounting in the organization.
Now let’s look at the rules for filling out P-2 (invest) annually for each section of the form.
To fill out, use the free detailed guide from ConsultantPlus experts.
to read.
What to do if there was no investment
In 2021, changes were made to the reporting procedure if the organization did not invest in fixed capital. Previously, in the absence of indicators for filling out P-2 (investment), respondents had the right not to submit information about investment activities. It was enough to send a letter to the statistical authorities about the absence of indicators to fill out the form.
By Order of Rosstat No. 390 dated July 16, 2020, this right was abolished. Since 2020, if there are no investments in non-financial assets, organizations are required to submit a “blank” report in which only the title section is filled out. In the remaining sections, neither zeros nor dashes are entered.
Subsection 1.1 section 1
Fill out the tabular part of subsection 1.1 “Information on investments in fixed capital” if the organization invested in fixed capital from all sources of financing, including budget funds on a repayable and non-repayable basis, loans, technical and humanitarian assistance, and an exchange agreement.
Organize the information into categories:
- investments in fixed capital are new and imported fixed assets;
- expenses of the reporting legal entity for the construction, reconstruction and modernization of fixed assets, which increased their value;
- costs for the purchase of vehicles, machinery, equipment, inventory and other assets, the value of which is formed using account 08 “Investments in SAI”;
- company expenses on the formation of a breeding herd, perennial plantings, perennial crops;
- investments in objects and samples of intellectual property.
Highlight information on the value of assets, used and purchased on lease. Reflect information about sold (sold) PF objects in special column 7 of the table.
1.2. Selected indicators of investment activity
On lines 21-22
expenses allocated from the total volume of investments (from
line 01, column 1
) for design and survey work and resettlement costs in connection with construction are reflected.
On line 23
(from
line 14, column 1
) the costs of exploratory drilling during construction work and various studies (geological, geophysical, etc.) are reflected.
On lines 24-28
(from
line 17, column 1
) separate types of other capital works and costs are highlighted:
- on line 24
– costs of drilling wells for the production of oil, gas and gas condensate; - on line 25
– costs for the formation of a working, productive and breeding herd; - on line 26
– costs of growing perennial plantings; - on line 27
– costs for the acquisition of funds of libraries, museums, archives and other similar institutions; - on line 28
- costs for the purchase of animals for zoos and similar institutions, service and guard dogs.
Subsections 1.2 and 1.3 of section 1
In subsections 1.2 and 1.3 it is necessary to detail general information about investment activities in fixed assets according to special criteria. Conditions for detailing are given in the tables of the statistical report.
For example, from the amount of total investments it is necessary to allocate expenses for design and survey work or relocation costs during construction. The procedure for filling out the P-2 (investment) report under subsections 1.2 and 1.3 is prescribed in paragraphs 19-22 of instructions No. 414.
What are the deadlines for delivery?
The report is submitted once a year no later than April 1 of the year following the reporting year, which means that the deadline for submitting P-2 (investment) for 2021 is April 1, 2021.
Read more: about fines for failure to submit statistical reports.
In addition to the annual report on investment activities, respondents submit a quarterly report P-2 “Information on investments in non-financial assets.” It must be submitted no later than the 20th day of the month following the reporting quarter. The differences between P-2 and P-2 (invest) lie in the amount of information reflected: the quarterly report is less detailed and contains fewer indicators.
IMPORTANT!
Organizations that are not small businesses are required to submit both reports.
Filling procedure
The current form and rules for filling out P-2 (invest) annually are enshrined in Rosstat Order No. 414 dated July 18, 2019. It is necessary to fill out the title page and two sections - “Investment activities” and “Sources of investment by type of economic activity.”
Step-by-step instructions for filling out form P-2 (invest) in 2020 consists of five steps (amounts are indicated in thousands of rubles and do not include VAT).
Step 1. Fill out the title page. We indicate the filling period, the name of the reporting company, its postal address and OKPO.
Step 2. Go to section 1. In it you need to fill out three subsections:
- information about investments;
- individual indicators;
- investments in non-productive financial assets.
We add information to subsection 1.1. In lines 01–17 we indicate information for each of the listed objects:
- investments for the year;
- costs for the purchase of fixed assets, their construction and reconstruction;
- amounts for fixed assets acquired from other organizations;
- leasing costs;
- sale of fixed assets.
In line 18 we indicate whether the institution took out loans for the purchase of fixed assets and what the volume of such loans was. In line 19 we record the cost of equipment installation, and in line 20 we record the price of purchased foreign funds.
In subsection 1.2. we reflect the fee for design, estimate, survey work on construction and relocation costs during construction work.
In subsection 1.3 we indicate material investments in land, environmental management facilities and business assets (contracts, licensing, reputation).
Step 3. Let's move on to the second section. Here's how to fill out the P-2 (invest) report regarding sources of investment for each OKVED:
- Indicate the amount of use of own funds.
- Note the amount of investments attracted. These include loans and borrowings from domestic and foreign banks, budget revenues, extra-budgetary money, equity funds and other investments.
Step 4. Sign the report and indicate the date of completion. The signature is placed by the employee who is responsible for reporting, or the head of the organization.
Step 5. Indicate contact information - telephone number, email address.
Instructions for filling out form P-2: the main nuances of working with the document
The quarterly statistics form P-2 consists of 2 sections: the first records data on the actual investments in NFA, and the second contains information on the sources of the corresponding investments. Rosstat includes the fixed assets of the enterprise, as well as non-produced assets classified as non-produced, as non-fiscal assets that are considered as an investment object.
Data on investments in fixed capital are reflected in lines 01–16 of section 1 of the form. These could be attachments:
- in residential and non-residential premises;
- structures;
- machines and other equipment, various vehicles;
- equipment used for economic and production needs.
- purchase of land and other environmental management facilities;
- expenses for concluding contracts, obtaining licenses, establishing business connections.
In separate lines of section 1 of the form, information about purchases from other legal entities and individuals is recorded:
- unfinished buildings - as part of fixed assets (line 23);
- machinery, equipment - as well as parts of fixed assets (line 24).
Sources of investment in NFA, information about which is reflected in section 2 of the form, are classified by the legislator into 2 categories: the company’s own and borrowed funds. The volume of the former is recorded in line 31 of section 2 of the form. The second is in lines 32–44. Raised funds can be represented by credits, loans, subsidies from the budget of the Russian Federation of one level or another, funds from extra-budgetary funds, equity investments of citizens and organizations.
From the 1st quarter of 2021, a reference line on the availability of investments aimed at environmental protection measures has been added to form P-2.
Form P-2 must be signed by the head of the company or another authorized person and submitted to Rosstat no later than the 20th day of the month following the reporting quarter, and for the year - no later than February 8 of the following year.
Read about what the fines may be for failure to submit reports to Rosstat in the material “Not submitting statistical reports has become more expensive.”
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