6-NDFL for 9 months 2021: example of filling

Form P-6 to Rosstat in 2021 is included in the list of reports that must be submitted to some legal entities. Since 2021, many statistical reporting forms have been updated, including Form P-6. Where can I get the current form and how to fill it out correctly? What new will the accountant see in this form? You will find answers to these questions and a sample of the completed P-6 form in 2021 in our article.

Also see:

• New form P-3 to Rosstat: form and sample filling from 2020

New form P-6 from 2021

Form P-6 discloses information about the financial investments and liabilities of the enterprise. The standard that needs to be worked with when filling out form P-6 in 2021 is Rosstat order No. 421 dated July 24, 2019. It introduced a new form of form P-6 from January 1, 2020 (in Appendix 11) and provided instructions for filling it out.

The current form of form P-6 in 2021 can be downloaded for free via a direct link here:

FORM P-6 IN 2021

There are very few changes. Let's highlight them:

• commented on the procedure for submitting a report by the successor after the reorganization;
• added some concepts that are used when filling out Section 1 of the P-6 form (for example, cash pooling).

Procedure for filling out the second section

The instructions for filling out the P-6 statistics form provide the following rules for filling out the second section:

• Line 500 should be equal to the sum of lines 510, 530, 540 and 600.
• The 1st column contains information about the amount of borrowed money at the beginning of the year.
• In the 2nd column, information about receiving borrowed money is written down.
• Column 3 is intended for information about the repayment of loan obligations.
• In the 4th column enter information about changes in obligations due to quotation and exchange rate differences.
• The 5th column contains data on other changes in obligations not reflected in the previous columns.

Who is required to report on form P-6 in 2020

Form P-6 includes specific data that is not available in the activities of every enterprise. Therefore, not everyone must submit Form P-6 in 2020. Therefore, we will reflect on the diagram respondents of form P-6 and those who are not such:

If the organization does not have financial investments or borrowed funds, it is not necessary to provide a zero P-6 form.

Let us highlight some nuances regarding the presentation of form P-6:

• form P-6 is filled out as a whole for the legal entity without separating data from separate sections into separate reports;
• the successor after reorganization submits form P-6, taking into account the data of the reorganized company, starting from January of the year of reorganization.

On a general basis, legal entities must submit Form P-6:

Responsibility for failure to submit reports to statistical authorities

For failure to submit or untimely submission of statistical data by companies and individual entrepreneurs to Rosstat bodies, the sanctions of Article 13.19 of the Code of Administrative Offenses of the Russian Federation provide for an administrative fine in the amount of:

• from 10,000 to 20,000 rubles - for officials;
• from 20,000 to 70,000 rubles - for legal entities.

Repeated commission of such an administrative offense will entail an administrative fine for officials in the amount of 30,000 to 50,000 rubles, and for legal entities - from 100,000 to 150,000 rubles. Similar liability is provided for the provision of false indicators to statistics.

Legal documents

• Federal Law No. 282 of November 29, 2007 “On official statistical accounting and the system of state statistics in the Russian Federation”
• Decree of the Government of the Russian Federation No. 620 of August 18, 2008 “On the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting”
• No. 384 from 07/15/2020
• No. 428 from 06/26/2017
• No. 411 from 07/24/2020
• No. 711 from November 27, 2019
• Order of Rosstat No. 400 dated July 21, 2020
• by order of Rosstat No. 404 of July 15, 2019
• Order of Rosstat No. 412 of July 24, 2020
• No. 419 from 07/22/2019
• Rosstat order No. 22 dated January 23, 2020
• No. 472 from 07/31/2018
• by order of Rosstat No. 418 of July 22, 2019
• Federal Law No. 402 of December 6, 2011 “On Accounting”
• Order of the Ministry of Finance No. 66n dated July 2, 2010
• Article 13.19 of the Code of Administrative Offenses of the Russian Federation

Deadlines for submitting the report on form P-6 to Rosstat 2021

Form P-6 statistics refers to quarterly reporting. This applies to all categories of respondents, there are no differences.

The report submission date is the same - the 20th day of the month following the reporting period.

Let us present in table form the deadlines that must be met when reporting in Form P-6 in 2021:

Purpose of the form

This form is intended to provide information to Rosstat about financial investments made by the organization. All those legal entities that made such investments during the reporting period and have an average number of employees of more than fifteen people are required to submit it. The following legal entities are exempt from submitting Form P-6:

• credit organizations;
• insurance organizations;
• municipal and state organizations;
• SMP;
• non-state pension funds.

All information in this report is entered for the company as a whole, without highlighting information on branches, if any.

Form P-6 “Information on financial investments” is submitted once a quarter. The information in it is reflected on an accrual basis for each reporting period. The report must be submitted to the territorial office of Rosstat before the twentieth day of the month following the reporting quarter.

What to include in the tables of form P-6

When entering data into Form P-6, you should rely on accounting indicators.

Title page

The title must be filled in with information about the organization - name, postal address and OKPO.

Another item to fill out is the reporting period. Form P-6 is filled out with an accrual total. The first month of the period is always January. During the year, only the last month of the reporting period changes: March, June, September, December in reports, respectively, for the first quarter, for half a year, for 9 months, for the year.

Section 1

Section 1 of form P-6 is intended to reflect the financial investments and funds of the company.

What belongs to financial investments and what does not - we will show in the diagram:

Line 010 reflects the total amount of financial investments, broken down into long-term (line 020) and short-term (line 030). Further in the section, line 010 is detailed. From it, the following is distinguished:

The final lines (440-461) of Section 1 of Form P-6 reflect the amount of funds in the enterprise’s cash register and on current accounts - both in rubles and in foreign currency.

The columns of Section 1 reflect the dynamics of changes in financial investments during the reporting period, data at the beginning and end of the period, as well as the amount of income received.

Section 2

Section 2 includes data on borrowed funds.

Line 500 is filled in with the total amount of loans. The following is a line-by-line transcript according to their sources:

• bank loans,
• budget loans,
• loans received from other organizations,
• issued debt securities.

The columns reflect the dynamics of loans in the reporting period, similar to Section 1.

Section 3

Section 3 “Capital and reserves” is filled out only in the report for January-June, that is, based on the results of the six months. This includes data not from the current year, but from the previous year: at its beginning and at its end.

Section 3 reflects information about the authorized capital with detailed details (lines 710-790) and information about own shares purchased from shareholders (page 800).

The numbers in Section 3 of Form P-6 can be correlated with the numbers from the balance sheet:

The report ends with a seal, the official’s signature and the date the report was signed.

Forms related to 2021 and 2021

Forms P-6 , valid in 2021 and 2017, are approved by various orders of Rosstat:

• dated July 22, 2015 No. 336 - for 2021;
• dated 08/31/2016 No. 468 - for 2021.

There are no fundamental differences between them. The document consists of 3 sections devoted to data:

• on financial investments and funds;
• borrowed funds;
• capital and reserves.

The first two of them, with a fairly detailed breakdown of analytics reflecting the types and sources of investments or income, show the change in cost indicators related to the available data for the reporting period. For financial investments, the income received from them is also indicated. Both sections are completed for each reporting period.

The data in the capital and reserves section is needed only for one report: for the half-year. It contains details of the persons participating in the legal entity’s management company and reflects information on the composition of the contribution to the management company for the previous reporting year.

Read about the rules that must be followed when accounting for capital in the material “Procedure for accounting for an organization’s equity capital (nuances)” .

For any of the reports, it is necessary to fill out information about the reporting legal entity (name, address, OKPO code), the signature of the person responsible for drawing up the form (with a transcript), indicating his contact information and the date of preparation.

An example of filling out form P-6 in 2020

Let Principle LLC be one of those firms that are required to submit form P-6 to the territorial statistics body and have indicators in the first quarter of 2021 to fill out the specified report.

At the beginning of 2021, Principle LLC had the following data on financial investments, loans and cash:

• long-term financial investments - a loan to a non-financial resident organization in the amount of 2000 rubles;
• short-term financial investments - bank deposit in a resident bank in the amount of 1000 rubles;
• cash in the cash register – 10,000 rubles;
• funds in the current account – 500,000 rubles;
• interest-free loan from a resident non-financial organization in the amount of RUB 200,000.

During the first quarter, the following occurred at Princip LLC for transactions that are reflected in P-6:

• interest accrued on a long-term loan - 50,000 rubles;
• interest accrued on the deposit - 20,000 rubles;
• received/departed from/to the cash register – RUB 100,000/RUB 95,000;
• received/departed from the current account – 900,000 rubles/750,000 rubles.

Below is a sample of a completed P-6 form in 2021 for the specified example, and below it can be downloaded for free.

Form P-6 (statistics): instructions for filling out

Instructions for filling out the P-6 form in 2021 are given in Appendix No. 14 to Rosstat Order No. 400 (remember that instructions on the P-6 form for 2021 can be found in Appendix No. 11 to Order No. 421 dated July 24, 2019). The document consists of a title page and three sections. When filling out the tabular part, you should use current accounting data.

Filling out form P-6 begins with the title page. Here you need to provide the following information:

• for what reporting period the data is provided;
• full and short name of the organization;
• mailing address;
• OKPO code.

Section No. 1 is intended to display information about financial investments and funds. The tabular part includes lines 010-461 by type of financial investment and seven columns in which respondents should indicate data in monetary terms:

• balance at the beginning of the reporting year, taking into account revaluation and other changes in the asset in the previous period (column No. 1);
• changes for the period - receipts, disposals, revaluation, etc. (gr. No. 2-5);
• balance at the end of the reporting period (column 6);
• income from ownership of securities, from participation in the capital of other organizations, from loans provided, etc. for the period from the beginning of the reporting year (column 7).

When filling out, take into account the provisions of PBU 19/02 “Accounting for Financial Investments”, PBU 3/2006 on accounting for assets and liabilities in foreign currency.

Lines 440 – 461 should show the balance of cash and non-cash funds in the cash desk and banks.

Section No. 2 is intended to display information about borrowed funds (lines 500 – 600). These include loans and borrowings received on the basis of agreements. The section is a table, the columns of which are filled in as follows:

• in gr. No. 1 indicate the balance of loans and credits at the beginning of the reporting year;
• in gr. No. 2-5 reflect the receipt, repayment, change in the value of borrowed funds in the reporting period;
• gr. No. 6 - balance at the end of the reporting period.

The rows of the table provide a breakdown by type and source of borrowed funds. The data in the final line “500” of the table at the beginning of the reporting period must coincide with the sum of lines “1410” and “1510” of the balance sheet at the end of the previous year.

Loans received from banks in the form of an overdraft should also be reflected in this section. All indicators are shown taking into account accrued and payable interest.

Section No. 3 is intended to display data on capital and reserves (lines 700 – 800). It is filled out once a year, in the report for January-June of the reporting year, the indicator is given for the organization as a whole. The table indicates the balance at the beginning and end of the previous year for the authorized capital and own shares purchased from shareholders. The data in the final line 700 must coincide with line 1300 of the company’s balance sheet, the data in line 710 with line 1310, and line 800 with line 1320 of the balance sheet. The value of shares purchased for resale does not need to be shown in the report. Shares repurchased for cancellation are shown in parentheses.

When filling out the statistical report, respondents may have questions, so they must necessarily follow the instructions on form P-6 given in the Instructions for filling out (Appendix No.). Here are recommendations and explanations for filling out each section of the document, as well as control ratios for verification. By strictly following them, respondents will be able to avoid mistakes.

Form P-6 2021: sample