Reporting to Rosstat: what will change in 2017

Rosstat is studying economic indicators and waiting for statistical reports from entrepreneurs. Large enterprises report regularly, and micro and small businesses - if included in the Rosstat sample. That is why you may have never encountered this reporting before.

Everyone must submit a report to Rosstat once every five years. Read more about reporting in 2021 in another article.

What OKVED codes to enter?

In reports submitted to statistical authorities, it is necessary to indicate codes of types of economic activity.
When preparing financial statements for 2021, transitional difficulties may arise. They are due to the fact that in 2021 the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2021, it was replaced by the OKVED2 classifier (OK 029-2014 (NACE Rev. 2)). It is not entirely clear which classifier companies and entrepreneurs (also called respondents) should use when filling out forms for the past year. Recently, Moscow City Statistics Service published a letter dated January 11, 2017 No. OA-51-OA/4-DR. It states that in the annual statistical observation forms for 2021, the codes of the old OKVED (OK 029-2007 (NACE Rev. 1.1)) should be indicated. Whereas the codes of the new OKVED2 need to be used later, namely, when filling out forms, starting with the reporting periods of 2017 (see “The capital branch of Rosstat reported which OKVED codes to indicate in statistical reporting for 2021”).

To fill out and submit reports, it is most convenient to use web services, where all relevant details are installed automatically, without user intervention. Accordingly, the accountant does not need to monitor changes in legislation and independently install updates in his program. If an accountant, when filling out a form, indicates an outdated or invalid value, the web service will indicate the error and tell him what to do.

Fill out and submit all reports to Rosstat for free via the web service

What happens if you don't report?

Many people think that submitting reports to Rosstat is not necessary. But that's not true.

Article 13.19 of the Code of Administrative Offenses of the Russian Federation establishes fines for those who did not submit a report or indicated incorrect information in it:

• for an individual entrepreneur or director of an LLC - from 10,000 to 20,000 rubles,
• for LLC - from 20,000 to 70,000 rubles.

Submit reports in three clicks

Elba - online accounting for individual entrepreneurs and LLCs. The service will prepare reports, calculate taxes and free up time for useful things.

Try 30 days free Gift for new entrepreneurs A year on “Premium” for individual entrepreneurs under 3 months

What surveys will Rosstat conduct in 2021?

In 2021, statistical monitoring of small businesses will be selective. This means that Rosstat will form a sample that will include organizations and individual entrepreneurs who, in addition to the usual forms, also need to submit additional reports.

In addition, federal statistical observation of production and sales costs (input-output observation) is scheduled for 2021. This examination is provided for by the order of the Government of the Russian Federation dated February 14, 2009 No. 201-r, the frequency of which is once every five years. For non-financial commercial organizations (except small enterprises), federal input-output observation will be continuous, for small enterprises (including micro-) - selective.

Rosstat specialists should inform him that the respondent was included in the sample. They are also obliged to inform the respondent about the forms and methods of reporting. But an accountant can take the initiative and obtain information using the Rosstat service statreg.gks.ru, or by calling the territorial statistics office.

Contents of the report

As before, companies and individual entrepreneurs are required to report to the Tax Authorities and other funds. Additionally, they also undertake to provide a report to statistical authorities. But in 2021, there are some amendments that must be followed when submitting a report to such institutions.

A distinctive feature here is the transition from the previous OKVED code to the new one, federal observations on input and output, as well as the abolition of the alcoholic form. In such reports you now need to indicate the code of the type of economic activity. And here the question of the transition period arises.

And now the accountant does not need to constantly update the details and monitor changes in current legislation. It is enough to install the updates yourself or set the automatic update . If an accountant makes a mistake, the system will not allow you to generate reports. The service will also tell you how to proceed in this situation.

What determines the composition of statistical reporting?

The composition of statistical reporting depends not only on the fact of participation (or non-participation) in Rosstat surveys, but also on the category of the respondent: micro-enterprise, small or medium-sized enterprise. The criteria for each category are given in the article of the Federal Law of July 24, 2007 No. 209-FZ. Thus, the category is established depending on revenue, the average number of employees and the fact of participation in the authorized capital of government agencies, foreign companies and some other persons (see “The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed” and “Ministry of Economic Development clarified who is a small business").

Tax authorities assign one category or another to organizations and entrepreneurs. The results are reflected in the unified register of small and medium-sized businesses. As the name suggests, this register includes small and medium-sized enterprises. Those who do not belong to them are not in the register.

Also, the composition of statistical reporting depends on the type of activity that the company or individual entrepreneur is engaged in. Let's consider what innovations are provided in 2021 for each category, taking into account industry characteristics.

To which bodies is it submitted?

According to the general rules, all such reports are submitted to the territorial body of Rosstat at the place of registration or location of the company or individual entrepreneur.

Reporting is not provided to other companies. The exceptions are state funds, Pension and Social funds.

Forms

There are several reporting forms for statistics.

List of forms:

1. 1–IP. It is filled out by all entrepreneurs who are not associated with agriculture. In this case, they report until March 2 of the following year for the reporting period;
2. 1–IP trade. Entrepreneurs report only if they are engaged in retail trade or provide services to individuals. Entrepreneurs report on statistics until October 17 of the following year for the reporting period;
3. PM-prom. An individual entrepreneur fills out this form only if he is a small business. It is available for rent for up to 4 months during the reporting period.

In accordance with Federal Law No. 402 of December 6, 2011, it is necessary to provide the statistical authority with a sample balance sheet for the year and a report on the financial result. It is possible to clarify the entire list for submission to such an authority when sending a corresponding request.

Microenterprises

Changes await micro-enterprises engaged in retail trade. Previously, they submitted the TORG (micro) form, but this report has been canceled since January of this year. Organizations with a license for the retail sale of alcohol from 2021 will no longer submit the “1-accounting” form to Rosstat, and companies with a license for the production, storage and supply of ethyl alcohol will not fill out the “1-alcohol” form.

Microenterprises included in the sample in connection with the observation of small businesses will have to fill out the form “MP (micro)” (Information on the main performance indicators of a microenterprise). The form was approved by Rosstat order No. 414 dated 08/11/16, and instructions for filling it out were put into effect by Rosstat order No. 704 dated 11/02/06. The report must be submitted no later than February 5, 2021. Most of the individual entrepreneurs included in the sample need to report in the “1-IP” form no later than March 2 (approved by Rosstat order No. 414 dated August 11, 2016). We add that the territorial statistics body has the right to request other forms.

Fill out and submit “MP (micro)” and “1‑IP” for free via the Internet

Micro-enterprises included in the sample as part of the federal input-output monitoring will have to report in the form “TZV-MP” (Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016). The form and instructions for filling it out were approved by Rosstat order No. 373 dated July 29, 2016. The report must be submitted no later than April 1, 2017.

Fine

For failure to submit or untimely submission of reports to Rosstat, the organization will be subject to penalties ranging from 3 thousand to 5 thousand rubles. Officials are also subject to a fine in the amount of 300 to 500 rubles.

Similar articles

• Form P-2
• Rosstat: reporting
• Financial statements in TOGS: what is it?
• Annual financial statements for 2021
• Accounting calendar for 2021 - reporting

Small enterprises (except micro)

Quite a lot of innovations are provided for small businesses. Those involved in road transport of goods will no longer submit the “1-APT” form. Organizations with a license for the retail sale of alcohol from 2021 will no longer submit the “1-accounting” form to Rosstat, and companies with a license for the production, storage and supply of ethyl alcohol will not fill out the “1-alcohol” form. Companies selling alcohol wholesale will stop submitting the “1-alcohol (wholesale)” form.

Legal entities belonging to small wholesale trade enterprises, starting with reporting for the first quarter of 2021, will not submit form “3-sb” (export). Another form for wholesalers will change significantly (Information on the export of products (goods)). From now on, there is no section “Certificate on production, sales and product balances in kind”. At the same time, you will have to submit this form not once a year, as before, but quarterly on an accrual basis. For January-March, January-June, January-September, information is provided no later than the 5th day after the reporting period; for the year - no later than March 1 after the reporting year.

Fill out and submit the current “1-export” form via the Internet Submit for free

Subjects included in the sample in connection with the observation of small businesses need to fill out the “PM” form (Information on the main performance indicators of a small enterprise). The form was approved by Rosstat order No. 414 dated 08/11/16, and instructions for filling it out were put into effect by Rosstat order No. 37 dated 01/25/17. The report is submitted quarterly until the 29th day after the reporting period. Most of the entrepreneurs included in the sample need to report no later than March 2 in form 1-IP (approved by Rosstat order No. 414 dated August 11, 2016). We add that the territorial statistics body has the right to request other forms.

Small enterprises included in the sample as part of the federal input-output monitoring will have to report on the TZV-MP form (Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016) . The form and instructions for filling it out were approved by Rosstat order No. 373 dated July 29, 2016. The report must be submitted no later than April 1, 2017.

How to Know You Need to Report

Rosstat sends the requirement to the address at the registration of the individual entrepreneur or the place of registration of the LLC. The letter is accompanied by a report form and instructions for filling it out.

You can also check it yourself.

1. Find yourself on the Rosstat website: indicate the TIN and in the “Notification Type” field, select “Notification for legal entities” - if you have an LLC, “Notification for individual entrepreneurs, heads of peasant (farm) enterprises” - if you are an individual entrepreneur.
2. If you see “No statistical reporting forms found,” you don’t need to submit anything this year. And if the “List of Forms” table appears, then you need to send the reports specified in it.
3. Download the report you need on the Rosstat website and check the conditions under which it must be submitted. There is no need to report if you do not fall under these conditions and the rules for filling out the report say that “if there is no event, a report in the form will not be provided.” Such reports include, for example, 4-OS and 2-TP.

Micro-enterprises from the sample report once a year, and small enterprises - monthly or quarterly, depending on the reporting form.

In a year, Rosstat’s sample will be updated. This means that you will have to find out again whether you need to report.

Entities not related to small and micro enterprises

Companies (except small and micro ones) engaged in road transportation of goods will no longer submit the “1-APT” form. Organizations with a license for the retail sale of alcohol from 2021 will no longer submit the “1-accounting” form to Rosstat, and companies with a license for the production, storage and supply of ethyl alcohol will not fill out the “1-alcohol” form. Legal entities selling alcohol wholesale will stop submitting the “1-alcohol (wholesale)” form.

Wholesale organizations (except small and micro), starting with reporting for the first quarter of 2021, will not submit the “3-sb” (export) form. Another form for wholesalers has changed significantly (Information on the export of products (goods)). From now on, there is no section “Certificate on production, sales and product balances in kind”. At the same time, you will have to submit this form not once a year, as before, but quarterly on an accrual basis. For January-March, January-June, January-September, information is provided no later than the 5th day after the reporting period; for the year - no later than March 1 after the reporting year.

There are innovations for commercial and non-profit organizations that provide paid services to the population (including management companies, housing and housing-construction cooperatives, as well as homeowners associations). In 2017, instead of Appendix No. 3 to the “P-1” form, they will submit “P (services)” (Information on the volume of paid services to the population by type). The form and instructions for its use were approved by Rosstat order No. 388 dated August 4, 2016. The frequency of reporting depends on the average number of personnel. If this figure exceeds 15 people, the form must be submitted monthly. If the average number of employees is 15 people or less, the form must be submitted quarterly.

All non-financial commercial organizations (except small and microenterprises) must report under federal input-output surveillance no later than April 1, 2021. In particular, it is necessary to submit an appendix to Form 11 “Information on the species composition of commissioned fixed assets” (approved by Rosstat order No. 289 dated June 15, 2016). In addition, you need to submit one of the annexes to the form “1-enterprise TZV” (Information on expenses for the production and sale of products (goods, works and services)). The application must correspond to the main type of activity. Thus, companies engaged in printing and publishing activities submit an application in the form TZV D-22, construction organizations submit an application in the form TZV F-45, etc. These forms were approved by Rosstat order No. 374 dated July 29, 2016.

Article

Reporting to statistics in 2021 depends on the size of the company and type of activity. The table contains deadlines for submitting common forms of statistical reporting. Useful for companies and individual entrepreneurs.

What determines the set of reporting statistics in 2021?

The variety of forms of statistical reporting is so great that it is difficult to immediately determine which of them a particular organization or entrepreneur should represent.

Firstly, the set of forms depends on who the information is intended for. Recipients of statistical information vary. Most often, organizations and entrepreneurs submit statistical reports to Rosstat and its regional branches. But, in addition, the Bank of Russia and many other government agencies can collect and process statistical information. This is established by the articles of the Law of November 29, 2007 No. 282-FZ.

Secondly, the composition of statistical reporting may depend on the location of the organization and its type of activity. So, there are federal and regional forms. They, in turn, can be divided into general and sectoral, as well as those that are rented from time to time or just once. Forms of federal statistical observation, including reports, are approved by Rosstat (Part 4 of Article 6 of the Law of November 29, 2007 No. 282-FZ). Regional statistical reporting is approved by local authorities or government agencies authorized by them.

More on this topic Who is required to submit statistical reports to Rosstat;

How can you submit statistical reports?

Finally, the composition of the reporting depends on the type of observation within which it must be submitted:

• continuous, that is, mandatory for all organizations and entrepreneurs in a particular group of research;
• selective – mandatory for specially selected organizations and entrepreneurs.

The most common reporting to statistics in 2021 (due dates) is in the table below.

How to determine the composition of reporting in statistics in 2021

To accurately determine the composition of your statistical reporting, it is better to immediately contact the territorial division of Rosstat at the place of registration. Informing about what forms need to be submitted and how to fill them out is the direct responsibility of the territorial divisions of Rosstat. This is established in paragraph 4 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620. Moreover, they are obliged to both inform and submit the forms of statistical reporting forms free of charge.

The necessary information can be found on the websites of regional branches of Rosstat. They are all presented in the form of an interactive map on the Rosstat portal. Such sites are organized according to a single principle. Thus, in the “Reporting” section there is a special provision for the “Statistical reporting” item. In it you can look at current federal and regional statistical reports, find instructions on how to fill them out and, most importantly, decide whether you need to submit them.

Immediately on the department’s website are tables of current statistical reporting forms and instructions for filling them out. This way you can decide on the composition of the statistical reporting of continuous observation.

There are different forms for selective observation. Lists of those included in the sample can be found on the websites of the territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.

In addition, you can use the service “What to submit to Rosstat?”. This site will help you determine which forms of federal statistical observation you need to submit to Rosstat. Such recommendations were given, for example, by Mosgorstat.

Important! Comprehensive information on all statistical forms is available in the service statreg.gks.ru

Reporting to statistics in 2021: deadlines, table

Who rents

Deadline

In which order of Rosstat should I look for the form and explanations for filling it out?

https://www.glavbukh.ru/art/81199-qqqm3y17-otchetnost-v-statistiku-v-2017…

How to submit reports to Rosstat

In 2021, statistical reporting forms can be submitted in the same way as last year: “on paper” (in person, through a representative or by mail), or electronically. Electronic reporting, in turn, can be transmitted in one of two ways.

The first way is through a special operator providing electronic document management services. The second way is through the reporting collection system, if it is organized on the website of the territorial division of Rosstat (at the moment, reporting in this way is possible only in 7 regions). To do this, you need to submit an application and receive a login and password to access the service.

Both the first and second methods of transmitting electronic statistical reporting require a qualified electronic signature key certificate (CES).

Responsibility for failure to submit statistical reports

So, you did not submit your reports or submitted them with errors. They didn’t know, they forgot... What threatens you?

1. LLC – fine of 20 thousand rubles. up to 70 thousand rubles If you violated it for the second time – from 100 thousand rubles. up to 150 thousand rubles Plus, the General Director will separately pay a fine of 10 thousand rubles. up to 20 thousand rubles (from 30 thousand rubles to 50 thousand rubles for repeated violation).
2. Individual entrepreneur - fine of 10 thousand rubles. up to 20 thousand rubles From 30 thousand rubles. up to 50 thousand rubles, if the violation is not the first time.
3. For dessert, an LLC or individual entrepreneur must compensate Rosstat for the damage that arose due to the need to correct distorted data in the consolidated reporting. How it will be considered remains a mystery.

What does Rosstat expect from small businesses?

As mentioned above, such businessmen most often submit reports to Rosstat using a simplified scheme, and some do not report at all.

The obligation to submit statistical reports for small and medium-sized businesses is enshrined in Art. 5 of the Federal Law of July 24, 2007 No. 209-FZ. The same law defines the criteria for classifying companies and individual entrepreneurs as small and medium-sized businesses. The basic requirements are:

1. The share of participation of other Russian legal entities in the authorized capital of the LLC cannot be higher than 25%, and the share of foreign companies - 49%.

2. The number of employees should not exceed the limits established by law: for micro-enterprises no more than 15 people, for small enterprises - the maximum allowable value of 100 people, for medium-sized enterprises - no more than 250 people.

3. Annual income should not exceed the limits: micro-enterprises - 120 million rubles; small enterprises - 800 million rubles; medium-sized enterprises - 2 billion rubles (Resolution of the Government of the Russian Federation dated April 4, 2016 No. 265).

Rosstat conducts two types of monitoring of the activities of companies and individual entrepreneurs: continuous and selective.

Continuous surveillance for small and medium-sized businesses is carried out every five years. The last time it was held was in 2015. In 2021, small companies and individual entrepreneurs submitted the MP-SP and 1-Entrepreneur forms, respectively, based on the results of the previous year. If the legislation does not change, the next continuous observation will await small and medium-sized businesses at the end of 2021. Usually Rosstat issues additional orders with the required forms and recommendations for filling them out; some companies receive the corresponding forms by mail.

Sample observation is carried out continuously, and reporting may change from year to year. You can find out whether your company is included in the sample on the Rosstat website or by calling the territorial statistics office. In addition, Rosstat must notify companies about being included in the sample in writing or orally. Territorial statistical authorities may request additional forms.

The most common forms submitted by small and micro enterprises and individual entrepreneurs are 1-IP, MP (micro) - in kind, PM, TZV-MP, etc.

Advice! If you do not know what reports to submit to the statistical authorities, check with your territorial office by phone. This will help your company avoid fines.

To the Federal Tax Service: reporting in January 2017

Even a confident accountant should have a reporting calendar in front of his eyes. January 2017 especially obliges us to do this, since we will have to walk for eight days – from January 1 to January 8. Therefore, there will be very little time left for preparing and sending reports.

For your convenience, we have made a reporting calendar for January 2017 . First on taxes. Pay attention.

Note:

• The main reporting in January 2021 is submitted not only by companies and merchants on the general system, but also by “imputed”, “simplified” tax agents and those who apply the Unified Agricultural Tax as tax agents. The deadline is the same for everyone - no later than the 25th;
• reports on transport and land are submitted only by legal entities;
• information on the number of personnel is submitted to the Federal Tax Service.

A few words about information about the average number of personnel. They are submitted for the past calendar year to the Federal Tax Service:

• at the place of registration of the legal entity;
• place of residence of the individual entrepreneur.

The report form was adopted by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174. Tax authorities need it to understand in which option you have the right to submit reports - on paper or only via telecommunication channels. This information is submitted by all legal entities and individual entrepreneurs. Even if there are no employees under employment contracts at all or only one such contract has been signed in a year.

Do not forget to send a notification to the Federal Tax Service by January 16 inclusive if you want to part with the simplified tax system. The form was adopted by order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829.

Remember that missed reporting deadlines in January 2017 mean not only financial sanctions from the tax authorities, but also a possible freezing of bank accounts (subclause 1, clause 3, article 76 of the Tax Code of the Russian Federation).

Also see “Deadline for filing income tax returns in 2021.”