Statistical authority code for electronic reporting

Why do we need IP statistics?

Thanks to statistical reporting, the Federal Statistics Service draws conclusions about the state of the economy in the country, as well as the production of domestic products. Thus, a monthly report on manufactured products will notify statistical agencies about the goods produced, and a questionnaire for a private retailer will tell the amount of profit. This information is sufficient to monitor the timely payment of taxes and insurance premiums for employees and “for yourself.”

Thus, statistical reports for an individual entrepreneur are documentation confirming the work and activity of a businessman.

Updated statistical reports for small businesses

The Rosstat order contains updated reporting forms. Form No. MP-SP is called “Information on the main performance indicators of a small enterprise for 2021.” The first section of the report looks like this:

Form No. MP-SP is intended for legal entities who must inform Rosstat:

• about the applied taxation regime;
• on the number of employees, including researchers (a special category from a statistical point of view);
• about revenue for the year;
• on fixed assets (transport and real estate).

Form No. 1-Entrepreneur is called “Information on the activities of an individual entrepreneur for 2021”, as its name implies, it is submitted only to individual entrepreneurs. The composition of the report is similar to that provided for organizations, with minor nuances. For example, you need to indicate the number of family members helping the entrepreneur. Rosstat, in the appendices to the order, provided detailed instructions for filling out both forms.

IMPORTANT!

Representatives of small businesses will be able to send both forms to the territorial bodies of Rosstat at the place of registration, both on paper and in electronic form. The deadline is 04/01/2021.

Types of statistical reporting for individual entrepreneurs

To track the activities of an entrepreneur, Rosstat requires the private owner to submit mandatory reports in the form 1-IP, 1-IP (trade) and PM-PROM. Not all individual entrepreneurs submit reports on the specified forms:

• 1-IP is rented out by wholesalers and manufacturers of their own products. Does not apply to private owners engaged in agriculture;
• 1-IP (trade) - entrepreneurs who trade at retail and are engaged in the production and repair of household appliances, as well as personal items;
• PM-PROM is filled by micro-enterprises producing processing and mining goods, as well as private owners engaged in fishing and logging. But the report on the PM-PROM form is submitted by entrepreneurs who employ from 16 to 100 people. With fewer employees, a report is not submitted. Small enterprises submit PM-PROM regardless of the number of employees.

The reporting of private businesses does not depend on the taxation scheme; there is a direct relationship between the type of activity of the company.

What's happened?

Rosstat issued order No. 469 dated August 17, 2020, according to which representatives of small businesses (legal entities and individual entrepreneurs), including microenterprises, are required to report to the statistical authorities on forms No. MP-SP and No. 1-entrepreneur for 2021. The forms are one-time; before this, organizations and individual entrepreneurs submitted them for 2015. Updated reports refer to continuous statistical observation, so they must be submitted by all organizations and entrepreneurs falling under the category of small enterprises, without exception.

How to fill out statistical reports

Reports for Rosstat look like a questionnaire - a private owner answers questions based on the results of work for the reporting period. At the beginning of each report, the entrepreneur writes personal information. The following information about the form is included in the form:

• order number confirming the relevance of the questionnaire;
• submission deadlines;
• TIN of the private owner.

The statistical survey ends with a sheet where the entrepreneur confirms the accuracy of the specified information.

1-IP

Information about the activities of the entrepreneur - 1-IP - is filled out by entrepreneurs who sell goods wholesale. Detailed filling out of the form with the number OKUD 0601018 is specified in Filling out Form No. 1-IP of Rosstat Order No. 541.

1. Rosstat suggests answering 5 questions in form 0601018. But if an entrepreneur answers the first question, “Did you carry out activities in the reporting year?” negative, then you need to answer question 1.1. Responding to point 1.1, the manager explains to Rosstat the reason for the lack of work and the survey ends there. If the answer is yes, the question is skipped.
2. Next, the entrepreneur is asked to answer where he worked, how much money he earned, as well as through what services and goods produced the profit came from.
3. The survey concludes with an answer to the question of how many people worked at the enterprise during the reporting period.

1-IP (trade)

Information on the work of individual entrepreneurs in retail trade - 1-IP (trade) - is submitted annually every autumn in October. The questionnaire was confirmed by Rosstat Order No. 185 dated May 12, 2010 (as amended on August 9, 2013), the detailed completion of which is regulated by Section 2 Filling out Form No. 1-IP (trade).

The form consists of 9 questions that provide Rosstat with information about:

• presence of activities in the reporting period;
• profits from trade;
• costs of purchasing goods sold in September of the reporting period;
• distribution of proceeds for a future period;
• number of employees for the reporting period;
• number of trading facilities (retail outlets);
• trade in own-produced products.

Before answering the above questions, the entrepreneur is asked to notify the statistical department about the conduct or absence of work in the reporting year. If there was none, then the businessman explains the reason in paragraph 1.1 and at this point filling out the questionnaire stops.

PM-PROM

Information about products produced by small businesses - PM-PROM - monthly reporting. A businessman submits a completed form every month, reporting to statistical authorities for the goods produced. The PM-PROM form is approved by Rosstat Order No. 541, and a detailed description of the form is specified in the Instructions for filling out section.

PM-PROM, unlike reports of forms 1-IP, contains a table, and not just a questionnaire. In the table, the entrepreneur writes the type and volume of goods that he produced during the reporting period. It is important to indicate the units of measurement in accordance with the approved OKEI OK 015-94 (MKK 002-97) classification system, and the product code in accordance with the legalized OKPD2 OK 034-2014 (KPES 2008).

How do you know which reports to submit to statistics?

Statistical reporting is submitted on approved forms in accordance with the instructions for filling them out at the addresses, within the time limits and with the frequency indicated on the forms of these forms.

The list of forms to be submitted by an economic entity to state statistics bodies depends on:

• types of economic activities declared during state registration and actually carried out (including additional types of activities),
• information about the category of organization from the unified register of small and medium-sized businesses of the Federal Tax Service of Russia,
• other selection criteria established by instructions for filling out specific forms.

But there is not a single regulatory or departmental document that would contain information about exactly what forms certain enterprises must submit (for example, by industry: processing, food, engineering, etc.).

Rosstat’s online service “Obtaining data on statistics codes and list of forms” will help you find out which forms of statistical reporting your company needs to submit.

In order to obtain a list of reporting forms, you must enter any of the following details of your organization (or individual entrepreneur) in the appropriate field: either OKPO / TOSP Identification Number, or INN, or OGRN.

After clicking the “Get” button, information will appear showing how many organizations correspond to the entered details. You need to select your organization (or individual entrepreneur) from the drop-down list and get a list of the necessary statistical forms. In addition to the names of the reports, the list will indicate the frequency with which each individual form must be submitted and the deadline for submission.

If the information obtained using the online service is in doubt (for example, there are fewer or more forms there than are usually submitted), it would be a good idea to send a letter to the territorial body of Rosstat asking to clarify the list. After receiving a response with an updated list of forms, you will need to be guided by it (Letter of Rosstat dated January 22, 2018 N 04-4-04-4/6-smi).

In addition, it should be borne in mind that taking into account the frequency of forms (monthly, quarterly, semi-annually, annually) and in connection with the need to update sets of observation objects, information on the lists of forms is updated on the Rosstat website on a monthly basis.

Note: how to submit statistical reporting in cases where the organization does not have indicators to fill out the form or does not conduct activities at all, you will learn in the review “Do I need to submit a zero statistical form or is it enough to send an information letter: Rosstat explains.

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How and where to submit statistical reporting for individual entrepreneurs

The completed report form is submitted to statistics - the local statistics body. The Federal Statistics Service has territorial offices in each region of the country, and there are also regional divisions. The city branch of Rosstat is called the center for collecting and receiving statistical data (ESSO).

There are three ways to submit a report:

• In person or through an intermediary. The businessman independently takes the completed questionnaire to the territorial statistics office. Or transfers it through a proxy, giving the latter a power of attorney.
• Russian Post. The questionnaire is sent by registered mail, attaching an inventory to the envelope. The date the letter was sent is the date the report was submitted.
• Email. The file is encrypted into .xml format. This format prevents unauthorized opening of an electronic document and theft of confidential information.

In the latter method, the complexity - violation of algorithmic errors leads to the return of the report and, if the completed form is submitted “back to back” according to the deadline, then an unexpected delay is likely.

According to section 2 of Rosstat Order No. 370 of October 27, 2010 (as amended on May 3, 2018)

• Before submitting completed forms electronically, the businessman is registered in the ECSO system, where the report is sent.
• Within 5 days after receiving the report, employees check the documentation.
• If the statistical report is filled out correctly, then the statistical authorities will notify the entrepreneur about this, just as in another case.

But if the form is filled out incorrectly the first time and the submission deadline has passed, then the report is overdue and a fine is imposed on the businessman in accordance with the Code of Administrative Offenses of the Russian Federation.

What are statistics codes

The tax inspectorate, after successfully completing the state registration procedure, in addition to extra-budgetary funds, transmits information about registered individual entrepreneurs and LLCs to the territorial body of the Federal State Statistics Service (Rosstat, Gosstat). Rosstat processes the received data and assigns codes from all-Russian classifiers to each individual entrepreneur and organization (these are statistics codes):

• OKPO (All-Russian Classifier of Enterprises and Organizations);
• OKATO (All-Russian Classifier of Objects of Administrative-Territorial Division);
• OKTMO (All-Russian Classifier of Municipal Territories);
• OKOGU (All-Russian Classifier of Public Power and Management Bodies);
• OKFS (All-Russian Classifier of Forms of Ownership);
• OKOPF (All-Russian Classifier of Organizational and Legal Forms).

OKVED codes are also considered statistics codes, but are not included in this list, since individual entrepreneurs and organizations independently select them at the stage of preparing documents for registration. OKVED codes are indicated in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

A sample notification with statistics codes from Rosstat (the so-called Rosstat information letter) can be viewed at this link.

What does Form 1-IP include?

Form 1-IP was approved in Appendix 11 to Rosstat Order No. 419 dated July 22, 2019. Detailed instructions for filling out are also given there.
Since January 1, 2021, changes have appeared in the order; take them into account when drawing up the report. Using this form, entrepreneurs report on their work during the year - revenue, types of activities, number of employees.

The form itself is small. It includes a title page and a short five-item questionnaire. Let's look at the filling rules.