Registration of individual entrepreneurs with statistical authorities in 2021

Hello! In this article we will talk about what kind of reporting an individual entrepreneur provides to Rosstat.

Today you will learn:

What data does the individual entrepreneur submit to Rosstat?
What reporting deadlines exist;
Where and how to find out what reports need to be submitted.

Content

Regulatory reporting
Do individual entrepreneurs need to submit reports to statistics?
How to find out when you need to submit a report
How reports are submitted
What kind of reporting does the individual entrepreneur submit to statistics?
Contents of reporting forms
How to fill out reports correctly
Reporting of an individual entrepreneur with no employees
More details about deadlines
Penalties
Conclusion

Every year, Rosstat collects and analyzes data on the activities of companies in the Russian Federation. Therefore, entrepreneurs provide information about the results of their work. But this is not everyone’s responsibility; the final decision is made by Rosstat. Whether your company needs to do this and how reporting is done, we’ll talk today.

Is it mandatory to register an individual entrepreneur with Rosstat?

At this point in time, the procedure for registering an individual entrepreneur is associated with the need to enter certain data into various kinds of special registers. First of all, this applies to all kinds of off-budget government funds.

The institutions with which entrepreneurs will be required to register include the following:

Social Insurance Fund;
Pension Fund of the Russian Federation;
MHIF.

However, in some institutions the registration procedure is carried out automatically. It is also strictly necessary for an entrepreneur to register with a special body - Rosstat.

Since this institution must be assigned certain codes to conduct activities, and also issue a corresponding notification. In the absence of this kind of data, it will simply be impossible to open a bank account.

Another reason why it is necessary to register accordingly is the possibility of switching to a special tax regime.

For example, the use of the simplified tax system (simplified taxation system) is impossible without registration with the type of body in question.

At the same time, there is no need for an individual entrepreneur to register with some funds. For example, if he has no employees, employment contracts simply were not concluded.

At the same time, it is mandatory to register with Rosstat. Because otherwise it will simply be impossible to carry out the commercial activities that an individual entrepreneur is counting on.

Moreover, registration is required regardless of the presence or absence of officially hired workers or other factors. This point is established at the legislative level.

How to check an individual entrepreneur by TIN on the Federal Tax Service Inspectorate website is described in the article: checking individual entrepreneurs by TIN on the Federal Tax Service Inspectorate website.

Registration of individual entrepreneurs through the MFC is discussed on this page.

Do individual entrepreneurs need to submit reports to statistics?

Individual entrepreneurs provide statistical reporting only in two cases:

All small enterprises, and therefore individual entrepreneurs, must report once every 5 years;
If Rosstat requests information from an entrepreneur.

Every year, only those who are representatives of large and medium-sized businesses (those with more than 100 employees) submit reports to statistics.

If you are on the Rosstat list, then the obligation to submit reports must be fulfilled monthly, quarterly or every year. It depends on what your company's turnover is.

Continuous and selective observations

Collection of information for subsequent processing is carried out using two methods. Rosstat conducts large-scale research no more than once every 5 years (Article 5 of Law 209-FZ). The event covers all regions of the country and economic sectors. The goal is an objective assessment of the development of small and medium-sized businesses.

The last continuous observation occurred in 2021. Information for the previous 12 months was collected in paper form and through a special web service. The survey covered the following areas:

types of economic activities of respondents;
number of hired personnel;
wage fund;
revenue;
business maintenance costs;
asset structure and value of fixed assets;
investments;
use of government support.

Sample observations are organized in relation to certain categories of respondents. Statistical bodies carry out such work annually. Information may be requested monthly or quarterly. Individual entrepreneurs with a small turnover, as a rule, only need to submit an annual report.

Continuous and selective observations serve as the main tools for accumulating information about commercial activity. The agency strives to simplify and reduce the cost of the procedure as much as possible. Today, business representatives can use numerous web services, get advice, and also access statistical references and calculations.

What kind of reporting does the individual entrepreneur submit to statistics?

The following reporting forms must be submitted:

MP (micro) - nature “Information about the production of products.” Annual. Available until 25.01 of the year following the reporting year;
MP (micro) “Information on key performance indicators.” Annual. Available until 05.02 of the year following the reporting year;
PM-prom “Information on production of products” . Available for rent if your business is a small business. Menstruation. The due date is the 4th day of the month following the reporting month;
1-IP “Information about the activities of individual entrepreneurs . All entrepreneurs whose field of activity is not related to agriculture report on it. Annual. Must be submitted by 02.03 of the year following the reporting year;
1-IP “Information on the activities of individual entrepreneurs in retail trade . Annual. You report if you provide services to the population or sell anything at retail. Deadline: until 17.10 each year;
1-IP (months) “Information on the production of IP products.” Menstruation. Due date: 4 working days following the reporting month;
1-IP (. Annual. Rented until 02.03 of the year following the reporting year.

Also, statistical authorities are provided with an annual balance sheet and financial report if the business is run by an LLC.

For a complete list of mandatory reporting, please check with the statistical authorities in your region.

Individual entrepreneur reporting in 2021

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The entire complex of reporting documentation that individual entrepreneurs are required to submit to regulatory authorities can be divided into 4 groups:

Reporting depending on the applied tax regime.
Reporting for hired personnel (submitted if the individual entrepreneur has employees);
Reporting on other taxes;
Statistical reporting (to Rosstat).

Note: in addition to submitting reports, records of income/expenses are kept in KUDiR, as well as records of cash transactions.

If you don’t want to sort through a bunch of reporting and waste time going to the tax office, you can use this online service, which has a free trial period.

Reporting according to the applicable tax regime

Submitted to the Federal Tax Service Inspectorate at the place of residence of the individual entrepreneur (with the exception of the UTII declaration, which is submitted to the Federal Tax Service Inspectorate at the place of business).

Tax system	Reporting type	Reporting deadlines
BASIC	VAT declaration	Based on the results of each quarter until the 25th day of the month (inclusive) following the reporting quarter
	Form 4-NDFL	Rented after the actual appearance of income from business activities within 5 days after the end of the month in which the income appeared. Note: Based on the declaration, the Federal Tax Service calculates advance payments for personal income tax for the current year. If the individual entrepreneur has been working for more than a year and no significant fluctuations in income are planned for the current year, the form is not submitted (advances are calculated according to the data from Form 3-NDFL for the previous period). If during the current year there is a sharp jump in income (an increase or decrease of more than 50%) - an adjusting declaration is submitted to recalculate tax advances
	Form 3-NDFL	At the end of the calendar year until April 30 of the following year
simplified tax system	Declaration of the simplified tax system	At the end of the year until April 30 of the following year
UTII	Declaration on UTII	At the end of the quarter no later than the 20th day of the month following the reporting quarter
Unified agricultural tax	Declaration on Unified Agricultural Tax	At the end of the year until March 31 of the next year inclusive
PSN	Reporting is not submitted
Special regime officers working under agency agreements (commissions, orders) with counterparties on OSNO and receiving/registering tax invoices with VAT for this type of activity	Journal of received/issued invoices	At the end of the quarter no later than the 20th day of the month following the reporting quarter

When combining tax regimes, reporting should be submitted separately for each applicable taxation system.

Reporting for employees

The reporting submitted by individual entrepreneurs for individuals working under employment agreements or civil partnership agreements does not depend on the tax regime, therefore the list is the same for all entrepreneurs.

Reporting type	Where is it served?	Submission deadlines
Information on the average number of personnel	To the Federal Tax Service at the place of registration	At the end of the calendar year no later than January 20 of the year following the reporting year
Unified calculation of insurance premiums (ERSV)		Based on the results of the 1st quarter, half of the year, 9 months and the year. No later than the 30th day of the month following the reporting period (quarter)
Form 6-NDFL		Similar to ERSV, with the exception of the annual report - for the year the form is submitted no later than April 1 of the next year
Help 2-NDFL		At the end of the year no later than April 1 of the year following the reporting year
Form SZV-M	To the Pension Fund branch at the place of registration of the individual entrepreneur as an employer	At the end of each month, before the 15th day of the month following the reporting month
Forms: SZV-STAZH, EDV-1		At the end of the year until March 1 of the year following the reporting year When an individual submits an application for retirement - within 3 days from the moment the person contacts the employer
Calculation 4-FSS	To the FSS branch at the place of registration of the individual entrepreneur as an employer	Based on the results of the 1st quarter, half of the year, 9 months and the year. No later than the 20th day of the month following the reporting period (when the form is submitted on paper), or before the 25th day of the month (inclusive) following the reporting period (when submitted electronically)
Application and certificate confirming the main type of activity		Annually before April 15 of the year following the reporting period

Reporting on other taxes

An individual entrepreneur may conduct activities that are subject to other additional taxes and fees. In such cases, reporting is provided on the following types of other taxes (fees):

Tax/fee	Reporting type	Submission deadlines
Water	Water tax declaration	Based on the results of each quarter no later than the 20th day of the month following the billing quarter
Excise	Excise tax declaration	Monthly until the 25th day of the next month (for straight-run gasoline and denatured alcohol: until the 25th day of the third month following the billing month)
Excise	Notice of advance payment and copies of payment documents	No later than the 18th of the current month
For mining	Declaration on mineral extraction tax	Every month no later than the last day of the next month
Regular payments for subsoil use	Calculation of payments for subsoil use	Quarterly no later than the last day of the month following the billing quarter
Fee for the use of water resources	Information about issued permits and fees payable	Within 10 days from the date of issue of the permit
Fee for the use of water resources	Information on the number of objects removed from the habitat	No later than the 20th day of the month following the last month of the permit validity period
Fee for the use of wildlife objects	Information on issued permits for the extraction of animals	Within 10 days from the date of issue of the permit

Reporting to statistical authorities

Entrepreneurs belonging to the small business sector who were included in the Rosstat sample, as well as individual entrepreneurs who own medium or large businesses, are required to submit statistical reports. Statistical authorities send relevant notifications to such individual entrepreneurs. You can check whether a businessman must submit statistical reports independently on the website: statreg.gks.ru

If an individual entrepreneur is required to report to statistical authorities, the following information will be displayed on the website:

a list of reports to be submitted;
deadlines for their submission;
instructions for filling out reporting documentation.

All individual entrepreneurs also submit reports to Rosstat as part of continuous monitoring, which is carried out once every 5 years. The next total audit will take place in 2021; accordingly, all businessmen will have to report to the statistical authorities in 2021.

Read in more detail: All individual entrepreneur reporting

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Discussion: there is 1 comment

Sergey:
01/10/2019 at 09:06
Zero declaration for the simplified tax system for individual entrepreneurs for free or how much does it cost?
Answer

Contents of reporting forms

The form contains the following sections:

The title sheet;
The first section is where you provide information about your company;
The second section, which contains characteristics of the activity;
You will fill out the third section only if your business received government support measures. In it you will need to clarify: do you know that the state provides support to individual entrepreneurs, if you have used it, indicate in what form it was provided: financial, informational or other.

As soon as you answer all the questions, sign, decipher your signature, indicate the date and contacts where you can be contacted if any questions arise.

What documents does Rosstat issue?

The launch of the information exchange system significantly accelerated the registration process. Within 6 working days after registration, an entrepreneur can receive all the necessary documents for subsequent filling out reports. The information letter contains the following codes.

Abbreviation	Short description
OKPO	The number is required to identify the business when submitting statistical reporting and other forms of observation.
OKATO	The code reflects belonging to a specific administrative-territorial unit (region, district)
OKTMO	Digital designation of the municipality in which the entrepreneur is registered
OKOGU	Identifier according to the directory of government agencies
OKFS	Displaying business ownership form
OKOPF	Index to the respondent's legal form

When answering the question of what documents Rosstat issues, it is worth mentioning two options. If the applicant requests information in person at the territorial unit, the codes will be issued on an official form. The electronic form looks simpler. In any case, the documents will have registration numbers, a date and a preamble with references to Law 282-FZ, Government Decree No. 420.

How to fill out reports correctly

There are key requirements for filling out information, violation of which is strictly not recommended:

Do not connect sheets of forms together with paper clips or a stapler;
Do not confuse the fields to fill out: enter all information in the appropriate lines;
Write the numbers as required by the presented sample;
If you made a mistake and discovered it yourself, correct it in the manner indicated in the report form;
Do not use strokes or correctors;
Do not use paper to cover marks.

More details about deadlines

We have already mentioned reporting deadlines in today's conversation. Let us dwell on them in more detail, and also consider what the entrepreneur faces if they violate them.

So, when and what we hand over:

Ready:

MP (micro) - in kind: until 25.01 of the year following the reporting year ();
MP (micro): until 05.02 following the reporting year (Download form);
1-IP “Information on the activities of individual entrepreneurs”: until 02.03 of the year following the reporting year (Download form);
1-IP (services): until 02.03 of the year following the reporting year (Download form);
1-IP trade: until 17.10 of the year following the reporting year (forms).

Period:

PM-prom: until the 4th day of the month following the reporting month (Download form);
1-IP: until the 4th day of the month following the reporting month (forms).

If you are late by at least a day, a fine will be generated immediately. If the deadline for submitting one of the reports is a weekend or non-working holiday, the deadline will be moved to the first working day.

where to go

Please note that statistical agencies do not accept entrepreneurs.
When registering a business for registration in statistics, you must submit the necessary documents to the tax office. Tax services are entrusted with the obligation to register legal entities and individual entrepreneurs in the unified state registers of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Tax officers are given only five days to send the information, after entering it, to the territorial bodies of Rosstat, and they do this independently via electronic communication channels. To register in statistics, you must submit the necessary documents to the tax office.

This procedure was introduced by government decree, and statistical authorities follow it. And the functions of the Federal State Statistics Service are reduced in this process to the identification and coding of data received from the state registration authority and the registration of entrepreneurs in the Statregister of Rosstat.

Rosstat assigns the OKPO code and other necessary codes from the all-Russian classifiers of technical, economic and social information (OK TEI):

Territories (according to OKATO and OKTMO).
Forms of ownership (according to OKFS).
Types of activity (according to OKVED).

All this happens in territorial statistical offices. This is quite convenient for an entrepreneur, since there is no need to visit unnecessary authorities. The only thing left to do from statistics is to receive the appropriate notification.

This is quite convenient for an entrepreneur, since there is no need to visit unnecessary authorities.

Of course, if necessary, you can directly contact the territorial statistics office in your region of the Russian Federation. You can always find the address on the World Wide Web.