Rosstat what forms to take for okpo. Statistics: reports. Zero reporting may not be submitted to statistics

Let's take a closer look at how to find out which reports to submit to statistics in 2018 and what responsibility organizations bear for failure to provide information to Rosstat.

To find out what forms Rosstat expects from the organization, you need to use the service https://websbor.gks.ru/online/#!/gs/statistic-codes. This site contains official information about how and what reports need to be submitted to statistics on TIN and OKPO.

What statistical reports need to be submitted to Rosstat?

The reporting forms used for monitoring are approved by Rosstat. For each enterprise, the number and composition of reporting is determined individually.

Statistical data must be submitted to Rosstat authorities, regardless of the categories of subjects. Information for statistics is collected using federal and republican statistical surveillance forms. Each region will have its own list of forms.

Statistical reporting can be submitted:
- on paper (in person, through an authorized representative or by mail with a list of attachments);
- via telecommunication channels...

To find out how and what kind of reporting to submit using the TIN, you need to determine which category the business entity belongs to. All enterprises are divided according to the following criteria: small, medium, large.

Research is carried out through continuous and selective observations. Collection of information for continuous observations occurs once every five years. The frequency of reporting for sample studies varies and depends on the form. For example, indicators of financial condition are submitted to statistical authorities on a monthly basis, financial statements and appendices to them are submitted to Rosstat once a year, information on wages of workers by profession is provided once every two years.

Companies that belong to medium and large ranks fill out the following forms:

• P-1, monthly reporting, which is due by the 4th;
• P-5m, quarterly reporting, due by the 30th of the next month;
• 1-Enterprise, annual reporting, due April 1;
• , monthly or quarterly reporting, due by the 15th;
• P-2, annual form is due by February 8, quarterly reporting – by the 20th of the next month.

How to view the list of reports on the website

In October 2018, the website for obtaining a list of statistical reports was updated. Now, when you request, you will see information about the legal entity and all divisions. If you wish, you can select a specific division and view the list only for it.

Let's consider how to find out which reports to submit to statistics using TIN, OKPO or OGRN n and the official website of the Reporting Collection System https://websbor.gks.ru/online/#!/gs/statistic-codes. The service can provide information on one of the organization’s parameters, for example, find out that statistics can only be submitted using an INN by entering the value in the required field.

This is what the data entry form looks like:

After entering the details, you will see the search results: data on statistics codes and a list of forms for submission.

If your request contains several organizations, all data will be displayed. But you can choose a specific legal entity or a separate division:

For the selected organization, you will see data on statistics codes (click on the picture to open it in full):

At the end of the table there is an “Export” button. Using it you can download the Notice of OK TEI codes (xls) and Information about codes and forms (xls).

If the list of forms on the website is empty, then your organization does not need to submit statistical reporting.

An alternative to obtaining information about the statistical reporting of a specific organization is a direct request sent to the local government statistics body.

Download the instructions and distribute them to the employees responsible for submitting statistical reports:

Features of working with the service

The list of reports may change from year to year, depending on how the statistics agency makes the sample. Therefore, it is better to clarify at the beginning of the year which reports will need to be filled out.

The list of statistical observation forms is compiled at the end of the year, but it is updated monthly. Organizations operating for more than a year should receive information about the list of statistical reporting forms at the end of the year. Only established companies are required to review such information every month for the first year from their inception.

If the list does not contain any form, then reporting is not necessary. An exception may be cases where the company has received written notice of the need to submit one or another form of statistical reporting. If an organization is informed in writing that a certain form does not need to be submitted, but this form is listed on the website, then it must be guided by the written notification and not provide information to Rosstat. In this case, no fines will be charged.

An organization can seek clarification from its territorial statistical office if the list published on the official website differs from what the organization received in writing.

Penalties for failure to provide statistical data

Failure by an organization to provide primary statistical data or provision of false information is considered an offense and entails the application of penalties.

For initial failure to provide or late provision of data, fines are established in the amount of:

• 10 - 20 thousand rubles. for officials;
• 20 – 70 thousand rubles. for legal entities.

Repeated violations are punishable by larger fines:

• 30 – 50 thousand rubles. officials;
• 100 – 150 thousand rubles. legal entities.

Increased fines are applied when an organization has repeatedly failed to submit reports or violated deadlines for submitting any form of statistical reporting.

The application of penalties to the organization does not eliminate the need to provide reporting data to Rosstat authorities.

Who must submit statistical reports in 2017

In addition to mandatory tax and accounting reporting, companies and individual entrepreneurs must report to Rosstat. Small and micro enterprises have an advantage over large companies and can be completely exempt from the obligation to submit statistical reports. We will tell you in this article how to find out about the composition of the reports that your company needs to submit based on the results of 2016, and when to send them to the statistical authorities.

What to submit to Rosstat?

Companies that are not small and medium-sized businesses submit a certain set of statistical reports. There are mandatory forms, and there are those that depend on the area of ​​activity.

In 2017, Rosstat Order No. 414 dated August 11, 2016, which approves the main forms of statistical observation, remains relevant and in force. This document contains forms for both small and micro enterprises, as well as for legal entities that do not fall into these categories. There are also Rosstat orders approving specific forms. For example, the annual form 1-Enterprise was approved by Rosstat Order No. 691 dated December 9, 2014, and Rosstat Order No. 498 dated October 26, 2015 approves five forms at once.

Basic forms that non-small businesses must submit:

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 2016, 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 based on the results of 2020. 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.

Mandatory reporting to Rosstat

Regardless of the number and type of activity, all companies that are required to prepare accounting (financial) statements must submit a copy of it to the territorial statistics body before March 31 (for 2016 until 03/31/2017). This obligation is enshrined in Art. 18 Federal Law dated December 6, 2011 No. 402-FZ.

If you do not submit your financial statements on time, the company may be fined 3-5 thousand rubles, and its director - 300-500 rubles (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violation of deadlines

Statistical reporting can be submitted on paper or electronically (the method of submission is usually indicated on the form).

Violation of deadlines for statistical reporting or failure to submit it is punishable by serious fines (Article 13.19 of the Administrative Code):

• the company will pay from 20 to 70 thousand rubles;
• the manager will pay from 10 to 20 thousand rubles.

Repeated violations can cost the manager 30-50 thousand rubles, and the company 100-150 thousand rubles.

In 2019, for violation of deadlines for submitting statistical reports in 2019, fines of up to 150 thousand rubles are provided. There are a lot of reports and in order not to get confused, use a ready-made calendar with an up-to-date list of reporting forms for statistics and deadlines for submitting them for a specific enterprise according to the Taxpayer Identification Number (TIN).

In 2019, companies and entrepreneurs, state and local government bodies, as well as representative offices of foreign organizations operating in the Russian Federation are required to submit reports to Rosstat in 2019.

The obligation remains even in cases where there is actually no information. The only difference is that the absence of indicators must be reported to statistics by letter (Rosstat letter dated January 22, 2018 No. 04-4-04-4/6-smi).

See the list of reports and deadlines for their submission to Rosstat.

Statistical reporting in 2019: deadlines

Statistical reporting forms are updated monthly. So regularly keep track of which report needs to be filed and when. The forms differ from each other and depend on a number of criteria:

• from the recipient of statistical information (Rosstat or its regional branch);
• location of the company and type of its activities (general and industry, etc.);
• type of observation - continuous or selective.

For efficiency, use a calendar or a special table (see below) with all forms of statistical reporting and deadlines for their submission.

If the last day of the deadline for submitting statistical reports falls on a non-working day, the end of the deadline is considered to be the next working day (Resolution of the State Statistics Committee of the Russian Federation dated 03/07/2000 N 18).

The department's position on this issue has changed several times, so it is safer to report the day before - before a holiday or weekend.

The main thing is not to get confused among the many forms of statistical reporting in 2019. As an assistant, you can use the Rosstat service https://websbor.gks.ru. The service is simple: follow the link and fill out the fields provided. In the top field, select for whom the notification is generated:

• legal entities;
• branches, representative offices;
• Individual entrepreneur, peasant farm;
• lawyer/private notary.

Next, enter one of the known details: OKPO, INN and OGRN of the company. Next, enter the numbers from the picture in a separate field. When entering numbers, the service will check whether the search parameters are correct. If the details match, then click the "Search" button (see the figure below).

How to check by TIN which reports to submit to statistics in 2019

After this, the service will instantly process the request and provide an individual result suitable specifically for your company. The reporting list can be downloaded as a PDF document. In addition, here you can download the form for each of the reports.

This service is also used by the controllers themselves, since it contains the most up-to-date information. Inspectors formulate a request and check what reports the company must submit and when. If an organization does not submit statistical reports on time, fines are possible. Moreover The fines are impressive - up to 150 thousand. rubles(Article 13.19 of the Code of Administrative Offenses of the Russian Federation).

If you are in doubt about the service, make an official request to the statistics. To do this, you need to issue a letter to Rosstat with a request to clarify the list of forms that the company is required to submit. Apply the department’s response in your work. Controllers must provide a ready list of all reporting forms to Rosstat in 2019 according to your TIN. This is convenient, so you definitely won’t make a mistake, and there will be no fines.

If a company does not have indicators for any reporting period, then the obligation to submit reports remains. But in this case there is no need to submit an empty form. Instead, send a letter to the department about the absence of certain indicators. This way, statisticians will know that the company does not have the opportunity to fill out and submit statistical reports (Rosstat letter No. 04-4-04-4/6-smi dated January 22, 2018).

Companies are required to submit financial statements annually. Now the balance is submitted to two departments - the inspectorate and Rosstat (subparagraph 5, paragraph 1, article 23 of the Tax Code, article 18 of the Federal Law of December 6, 2011 No. 402-FZ). Deadline: no later than March 31st.

Soon the rules will change; only tax officials will maintain the accounting database. Rosstat will stop accepting balance sheets. However, the amendments will come into force only in a year, more precisely, from January 1, 2020. That's why report for the current year as before.

Inspections will only accept balances electronically. For large and medium-sized companies, the change applies starting from the 2019 report, for small companies - from the 2020 report.

List of forms and deadlines for submitting reports to statistics in 2019: table

The obligation to submit statistical reporting follows from the norms of Federal Law No. 282-FZ dated November 29, 2007, as well as Rosstat Order No. 414 dated August 11, 2016. The report forms themselves, as well as the rules for their execution, are approved by departmental orders. Let's talk about the features of statistical reporting in 2019 for organizations and individual entrepreneurs.

Reporting to Rosstat for 2018 for small enterprises

Statistical reporting forms are divided into mandatory and additional, which need to be submitted only during a random inspection by Rosstat. Please note that only small or medium-sized businesses are subject to such an audit. The department creates a list of them in advance.

When preparing statistical reporting, observe the specifics for your business status. For example, small and micro companies fill out information about the main indicators “MP (micro)” or “PM”, and entrepreneurs when sampling - “1-IP” (see table). At the same time, individual entrepreneurs and micro-companies submit reports once a year, and the rest - quarterly. Find out in Table 2 what reports companies and individual entrepreneurs submit when selected by Rosstat.

Forms of statistical reporting for small enterprises during selective observation by Rosstat

Reporting to Rosstat in 2019 for LLCs using the simplified tax system

The use of a special regime does not relieve the company from the need to report to statistics in 2019. For simplified companies, this obligation follows from paragraph 4 of Article 346.11 of the Tax Code of the Russian Federation. Therefore, it is necessary to comply with the same requirements established by the legislation on the submission of statistical reporting.

Most LLCs on the simplified tax system are classified as small or micro enterprises. Therefore, in 2019, such enterprises need to submit reports in the same way as small businesses - submit the “MP” or “PM” forms (see above).

Responsibility for violation of deadlines for submitting statistics in 2019

It is dangerous to ignore the obligation to submit statistical reports. Since for violation of the submission deadline, as well as failure to submit reports, controllers may be fined. The sanction is provided for in Article 13.19 of the Code of Administrative Offenses of the Russian Federation. Moreover, a fine is possible not only for the company as a whole, but also for officials who are responsible for submitting reports to statistics. For example, the director or chief accountant can be fined. The fine is significant - from 10 to 20 thousand rubles (see table below).

Responsibility for late submission of financial statements follows from Article 19.7 of the Code of Administrative Offenses of the Russian Federation. For example, controllers can fine the chief accountant in the amount of 300 to 500 rubles, and the company in the amount of 3 to 5 thousand rubles. The amount of the fine will be established by the court (Part 1 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation, letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI).

Fines for violating deadlines for submitting reports to statistics in 2019

01. What is Rosstat

Organizations are required to submit:

• tax reporting,
• financial statements;
• statistical reporting.

The Federal State Statistics Service (Rosstat) is a body that generates official statistical information on the social, economic, demographic and environmental situation of the country.

Since April 3, 2017, Rosstat has been under the jurisdiction of the Ministry of Economic Development of the Russian Federation. It is a very impressive service to match the tasks performed, approximately 18 departments, each of which has from 3 to 8 departments and services in the regions, for example the following divisions:

• Department of Price and Finance Statistics (Department of Statistics of Public Finance and Monetary System, Department of Statistics of Organizational Finance, Department of Consumer Price Statistics, Department of Producer Price Statistics);
• Department of Enterprise Statistics (Department of Continuous Surveys of Small and Medium Enterprises, Department of Structural Statistics and Macroeconomic Calculations, Department of Current Small Business Statistics, Department of Production Indexes, Department of Energy Statistics, Summary Information Department, Department of Statistics of Production of Intermediate and Investment Goods, Department of Statistics of Production of Consumer Goods goods).

The statistics service is designed to collect and analyze information. We are talking about the formation of an information base on the basis of which informed management decisions can be made. It is approximately comparable to the information base of an enterprise, but on a national scale. This information is needed by authorities to improve tax, customs, and investment policies. According to statistics, you can understand how high the tax burden is on enterprises, what state this or that industry is in, how the state is developing, how the situation in certain areas of life is improving or worsening.

The activities of Rosstat are regulated by the Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" dated November 29, 2007 No. 282-FZ.

03. Who should report to Rosstat

Statistical reports must be submitted (Article 5 No. 209-FZ):

1. bodies of state power and local self-government;
2. legal entities of the Russian Federation;
3. individual entrepreneurs;
4. branches and representative offices of organizations of the Russian Federation.

Further we are talking only about 2-4 categories of accountable persons. So, the law distinguishes small, medium and large businesses, which are required to submit statistical reports. Who is a small business? The law defines the categories for classifying companies and individual entrepreneurs as small and medium-sized businesses (with Vol. 4 Categories). The basic requirements are:

• Share of participation of other Russian legal entities in the authorized capital of LLC cannot be higher than 25%, and the share of foreign companies - 49%;
• The number should not exceed the limits specified by law: for micro-enterprises no more than 15 people, for small - the maximum allowable value is 100 people, for medium - no more than 250 people;
• 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).

Companies that are not small and medium-sized businesses submit basic statistical reporting and additional reporting, which depends on the area of ​​activity. To finally understand whether your organization is a small business, use the tax service service "Small Business Register". We wrote how to get into it in a separate article - how to check the presence of a company in the small business register.

04. How to find out about reporting to Rosstat using the TIN

It’s easy to get a list of reports to Rosstat for your enterprise:

1. Let's find out the TIN of the enterprise ();
2. We go to the statistical parity service of Rosstat , enter your details and receive a list of reports for the organization.

The service has been operating since February 2017, generating a list of statistical reporting forms that a specific legal entity must submit, indicating their name. Information on the site is updated monthly. If questions arise, the organization can contact the territorial body of Rosstat with an official written request for a list of reports (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Examples of reporting to Rosstat

On the Rosstat website you can see a list of all forms of statistical observation, but it is quite difficult to parse it in relation to yourself. We do not provide a complete list of forms here; it changes regularly. There are quite a few forms of statistical reporting. The popular SPS Consultant Plus tried to assess the scale of statistical reporting and created the Stat Calendar service. reporting

For example, there is one of the many documents, Rosstat Order No. 461 dated July 27, 2018, it talks about the need to submit the following reports:

some annual reports from the 2018 report:

• 1-enterprise "Basic information about the activities of the organization";
• MP (micro) - type “Information on the production of products by a micro-enterprise”;
• MP (micro) "Information on the main performance indicators of a micro-enterprise"

monthly from the January 2019 report:

• 1-DAP "Survey of business activity of organizations of mining and manufacturing industries providing electricity, gas and steam, air conditioning"

quarterly from the report for January - March 2019:

• 1-NANO "Information on the shipment of goods, works and services related to nanotechnology";
• PM "Information on the main performance indicators of a small enterprise."

quarterly from the report for the first quarter of 2019:

• DAP-PM "Survey of business activity of small enterprises in mining and manufacturing industries providing electricity, gas and steam, air conditioning";
• 6-oil "Information on the cost of oil production, production of petroleum products";

weekly from the report for the 1st week of January 2019:
1-motor gasoline "Information on the production of petroleum products"

with a frequency of 1 time in 3 years for the report for 2018:
9-APK (meat) "Information on the processing of livestock and poultry and the yield of meat products."

05. Fines

If statistical reports are not submitted to Rosstat or are not submitted on time, the fine for the organization is 20-70 thousand rubles, for the manager 10-20 thousand rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). Statute of limitations - 2 months. Below are the answers from Rosstat on the operation of this service.

06. Rosstat officially - statistical reporting by TIN

Answers from Rostat letters dated February 17, 2017 No. 04-04-4/29-SMI and dated July 26, 2016 N 04-04-4/92-SMI were used.

• Is official data posted on the resource statreg.gks.ru? Yes, official data is posted in the resource statreg.gks.r.

• How can you find out exactly whether a company is required to submit a form or not? The list of federal statistical observation forms is compiled as of the end of the year preceding the reporting year, with monthly updating in connection with structural changes in business entities (liquidation of enterprises, creation of new ones, reorganization, change in the status of an organization, etc.). Existing organizations should receive information about the list of federal statistical observation forms at the end of the year preceding the reporting year; newly created organizations should check the information monthly during the first year of their creation. If the respondent is not on the list, reporting is not provided, unless the organization has been notified in writing.

• Do Rosstat employees themselves use this resource to find out who is required to submit which forms? Yes, employees of Rosstat and its territorial bodies use the above resource.

• If on statreg.gks.ru the form is listed as mandatory, and the statistics agency has confirmed in writing that it is not necessary to submit it, does this exclude a fine for failure to submit the form?
  If the organization has been informed in writing that the form does not need to be submitted, no penalties will be imposed on it.

• How to use the new service? The entrepreneur must enter his OKPO and TIN codes, as well as his state registration number (OGRN or OGRNIP). After this, a list of mandatory reporting forms is downloaded to the user’s computer automatically. The same table provides the frequency and deadline for submitting reports, as well as links to Rosstat pages where you can download their forms for filling out for free. The system works even if the user entered only one of the above search parameters, however, in this case, the list of reports may be incorrect.

• Why does the information on statreg.gks.ru change: one day one, two days later another? Is this related to the update system? How does it update? The information retrieval system was developed in 2016 in order to promptly inform business entities about their provision of statistical reporting forms. The list of federal statistical observation forms posted in the specified system for respondents is compiled as of the end of the year preceding the reporting year, with its monthly updating. The monthly updating of lists of forms in the system is due to ongoing structural changes in business entities (liquidation of enterprises, creation of new ones, reorganization, change in the status of an organization, etc.), as well as the frequency of providing statistical reporting forms (monthly, quarterly, semi-annual). Existing organizations should receive information about the list of federal statistical observation forms at the end of the year preceding the reporting year; newly created organizations should check the information monthly during the first year of their creation. Considering the importance of this service for respondents, in the first half of 2017 Rosstat will make significant improvements to the interface aimed at optimizing and increasing the stability of its operation.

• Why are “unnecessary” forms included in the lists on statreg.gks.ru? What should companies do? Lists of federal statistical observation forms to be submitted by respondents are formed on the basis of statistical methodology, taking into account the types of economic activities of the organization, including all those declared during state registration. A number of federal statistical observation forms, according to instructions for filling them out, are provided only in the presence of an observed event. Providing “zero” reports for the reporting period on such forms is not required, and the absence of a report is qualified as the absence of a phenomenon by the respondent. For federal statistical observation forms, the instructions for completing which do not contain a requirement to provide data only if a phenomenon exists, it is possible for respondents to inform the territorial bodies of Rosstat in the constituent entities of the Russian Federation with an official letter about the absence of indicators for specific forms of statistical reporting instead of providing “zero” reports (in case of absence of the phenomenon).

• Which companies does Rosstat send letters with a list of reports to? To those who were included in the sample? In accordance with paragraph 4 of the Regulations on the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620, territorial bodies of Rosstat are obliged to inform (including in writing) respondents about carrying out federal statistical observation in relation to them. Informing respondents is carried out by posting lists of reporting forms in the information retrieval system. The sending of an information letter about the conduct of federal statistical observation in relation to an economic entity is, as a rule, carried out to respondents included in sample surveys.

• What should those who received a letter from statistics with a list of forms do, but some of the reports from the list are not on the site? Submit a report or clarify information with a statistics agency? How can I clarify? Organizations included in sample surveys may be notified in writing by state statistics bodies about the provision of specific forms of federal statistical observation. If the list of reporting forms published for the respondent at statreg.gks.ru differs from the one sent to the organization in writing, the written notification should be followed. If it is necessary to clarify questions about filling out and submitting federal statistical observation forms, organizations can contact the territorial body of Rosstat in the constituent entity of the Russian Federation at the location of the organization.

• What should companies do to avoid fines? Should I contact the statistics agency in writing? How to prove that we did not miss the deadline, but did not know about the report, since it was not on statreg.gks.ru? If the organization is not on the list published on statreg.gks.ru, penalties under Article 13.19 of the Code of Administrative Offenses of the Russian Federation are not applied, except in cases where the respondent, in the manner provided for in paragraph 4 of the Regulations, was informed (including in writing) about carrying out federal statistical observation in relation to him according to specific forms of federal statistical observation mandatory for submission. "Screenshots" are only valid evidence if they contain certain data, i.e. they indicate the date and time of receipt of information from the site on the Internet, contain data about the person who displayed it on the screen and subsequently printed it, data about the software and computer equipment used, the name of the site, and affiliation with the applicant. Thus, if these requirements are met, “screenshots” can serve as supporting documents.

Firmmaker, February 2017
Evgeny Morozov
When using the material, a link is required

The article addresses the following issues:

2. Continuous monitoring of small business activities in 2015

4. Penalties for failure to submit statistical reports

Who is required to submit statistical reports to Rosstat

The general procedure for organizing statistical accounting, conducting federal statistical observations, as well as providing statistical reporting on the territory of Russia is established by Law No. 282-FZ of November 29, 2007. In accordance with Part 2 of Article 6 and Article 8 of the Law of November 29, 2007 No. 282-FZ, the following categories of respondents are required to submit statistical reporting to the territorial divisions of Rosstat:

• Russian organizations;
• state authorities and local governments;
• separate divisions of Russian organizations. That is, any territorially isolated units where stationary jobs have been created, regardless of the powers of the unit and whether its creation is reflected in the constituent documents or not (Rosstat order No. 224 dated April 1, 2014);
• branches, representative offices and divisions of foreign organizations operating in Russia;
• entrepreneurs.

At the same time, such respondents (including separate divisions) To register with statistical authorities, you do not need to perform any special actions. Simply submit statistical reporting in the manner approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Zero reporting may not be submitted to statistics

Depending on the form of statistical reporting, if there are no indicators for filling it out, the report can either not be submitted at all or be limited to an official letter to Rosstat. Source: Letter of Rosstat dated April 15, 2016 No. SE-01-3/2157-TO

In order to fill out a number of statistical reporting forms (in particular, 3-F, 1-PR, P-6, etc.), it is explicitly stated that they need to be submitted only in the presence of a corresponding observable event (for example, wage arrears, financial investments, etc. ). There is no need to submit zero reports on such forms, because by default it is considered that since this form was not submitted, it means that there is no observed phenomenon.

Rosstat explained how to submit zero statistical reporting

Zero statistical reporting can be submitted in two ways: either by sending reporting forms with “empty” indicators, or by sending an information letter in free form about the absence of relevant statistical indicators. Rosstat reported this in a letter dated May 17, 2018 No. 04-04-4/48-SMI.

Continuous and selective observation of statistical reporting

According to the provisions of Part 1 of Article 6 of the Law of November 29, 2007 No. 282-FZ, statistical observation can be 1) continuous or 2) selective.

In the first case, statistical reporting must be submitted all respondents of the study group. For example, if continuous statistical monitoring of activities in the field of trade in motor vehicles is carried out, the established forms of statistical reporting must be submitted by all organizations and entrepreneurs who, when registered with the territorial division of Rosstat, were assigned the OKVED2 code 45.11 (“Trade in passenger cars and light-duty trucks”).

If random observation is carried out, not all organizations and entrepreneurs that trade in vehicles must submit statistical reports, but only those that, by decision of Rosstat, were included in the sample.

How to find out whether an organization (entrepreneur) is included in the list of respondents subject to random statistical observation

Information about inclusion in the list of sample statistical observations, as well as statistical reporting forms and instructions for filling them out, should be communicated to organizations and entrepreneurs by the territorial divisions of Rosstat. This follows from paragraph 4 of the regulation approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620, and paragraph 4 of the Rules approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 79.

However, the procedure for communicating such information to statistical respondents is not regulated by law. In practice, the territorial divisions of Rosstat solve this issue in different ways. Some of them publish on their websites lists of organizations and entrepreneurs included in the sample for compiling certain forms of statistical reporting. You can find the website of the territorial body of Rosstat (TOGS) using the interactive map on the portal http://www.gks.ru

Many Rosstat divisions use targeted mailings to deliver the necessary information to respondents.

If for some reason an organization or entrepreneur does not know whether they are included in the list of sample statistical observations, you must contact the territorial division of Rosstat to obtain the necessary information.

Statistical reporting of small businesses and entrepreneurs

The procedure for submitting statistical reporting has some features (Part 4 of Article 8 of the Law of November 29, 2007 No. 282-FZ).

Continuous statistical observations regarding their activities are carried out once every five years (Part 2 of Article 5 of the Law of July 24, 2007 No. 209-FZ).

Selective statistical observations are carried out:

• monthly and (or) quarterly – in relation to small and medium-sized enterprises;
• annually for micro-enterprises.

The list of small and medium-sized businesses subject to selective statistical observation is determined annually by Rosstat. Only organizations and entrepreneurs that are included in this list should submit statistical reports as part of sample observation.

This procedure follows from the provisions of Part 3 of Article 5 of the Law of July 24, 2007 No. 209-FZ and paragraph 2 of the Rules approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 79.

Forms of statistical reporting

Organizations (entrepreneurs) submit statistical reports in forms approved by Rosstat (Part 4 of Article 6 of the Law of November 29, 2007 No. 282-FZ). The composition of the forms may vary depending on the type of activity of the respondents, their organizational and legal form, affiliation with small businesses, etc. A list of the most common forms of statistical reporting currently in force is presented on the Rosstat website.

Procedure and deadlines for submitting statistical reports

Statistical reporting forms are submitted 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 (clause 4 provisions, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Attention! For violation of deadlines for submitting statistical reports and presentation of false information administrative liability is provided.

According to paragraph 6 of the Regulations, the provision of unreliable primary statistical data is considered to be their reflection in the forms of federal statistical observation in violation of the instructions for filling them out, arithmetic or logical errors.

The same paragraph of the Regulations establishes what must be done and within what time frame if a mistake is made. "Subjects of official statistical records to whom primary statistical data are provided, if unreliable primary statistical data is detected sent within 3 days written (mail, fax, electronic) notification to respondents who provided this data.

Respondents who admitted the facts of providing unreliable primary statistical data, no later 3 days after discovering these facts by the respondents themselves or receiving a written notification from the subjects of official statistical accounting, they provide the subjects of official statistical accounting with corrected data with a covering letter containing the rationale for making the corrections and signed by an official established in accordance with paragraph 5 of these Regulations, or the necessary explanations."

In 2019, administrative responsibility lies with the official responsible for the presentation of statistical reporting. The fine ranged from 3,000 to 5,000 rubles. (). The official responsible for the presentation of statistical reporting is appointed by order of the head of the organization (clause 5 of the regulation approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620). If there is no such order, then the head of the organization bears administrative responsibility.

Another type of punishment is provided for in Article 3 of the Law of May 13, 1992 No. 2761-1 “On liability for violation of the procedure for submitting state statistical reporting.” An organization or entrepreneur must compensate Rosstat for damages that arose due to the need to correct distorted data in consolidated reporting.

Cases related to the violations in question are considered directly by the territorial bodies of Rosstat (Resolution of the State Statistics Committee of Russia dated February 7, 2003 No. 36).

What documents are included in statistical reporting?

What does the set of statistical reporting depend on?

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 Articles 2 and 8 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.

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

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

How to determine the composition of statistical reporting

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.

Also, go to the official website of the department. Often 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.

For selective observation, there are specific forms. Lists of organizations that were included in the sample can also be found on the websites of territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.

But it is worth considering that information on departmental websites is not always updated promptly. Therefore, the surest way to find out the set of statistical reporting for your organization is to contact the Rosstat office in person.

Statistical reporting: how to find out what forms your company needs to submit

To figure out, what forms of statistical reporting and in what time frame your company needs to submit it, it is now possible through a special online information retrieval system of Rosstat.

Note: Information from Rosstat

1. First select the notification type from the list, i.e. determine for whom the register of submitted statistical reporting will be formed (legal entity, branch or representative office, individual entrepreneur, notary, lawyer).

2. Indicate your OKPO or OGRN and correctly enter the security code that you will see on the page. After entering this data into the search form and clicking the “Search” button, you will see the name of your company.

3. Click the “List of Forms” button, which will generate a list of statistical reports that you must submit. In addition to the name of the reporting forms, the list also reflects the frequency of their submission and deadlines. In addition, it is possible to download each of the necessary forms.

How can you submit statistical reports?

Delivery methods

Statistical reporting can be submitted:

• on paper (in person, through an authorized representative or by mail with a list of attachments);
• via telecommunication channels.

This is stated in paragraph 10 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Submission of statistical reporting on paper

When accepting reports on paper, a Rosstat employee, at the request of an organization or entrepreneur, is obliged to put a mark of acceptance on its copy (clause 12 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Electronic delivery

The procedure for transmitting statistical reporting in electronic form (collection technology, software, communication channels, security measures, conditions for using electronic signatures and formats for providing data in electronic form) is determined by the territorial divisions of Rosstat (clause 7 of the Regulations approved by the Decree of the Government of the Russian Federation of August 18, 2008 . No. 620).

In practice, the territorial divisions of Rosstat use the following methods of receiving/transmitting statistical reporting in electronic form:

• through specialized telecom operators. In this case, the organization or entrepreneur must enter into an agreement with the operator for the provision of relevant services. The ability to transmit reports electronically with the help of special operators is provided, in particular, by Moscow City Statistics Service, Petrostat, Orelstat and a number of other territorial statistical bodies;
• through a web collection system organized on the website of the territorial division of Rosstat. This service allows you to fill out a statistical reporting form electronically and send it to the recipient directly on the website of the territorial division of Rosstat. To use this method of organization, entrepreneurs must have electronic signature key certificates issued by certification authorities. To gain access to the web collection system, an application must be submitted to the territorial division of Rosstat, on the basis of which the respondent is assigned a login and password. Detailed instructions for using the service, as well as sample applications, are published on the websites of Rosstat territorial divisions. The opportunity to generate and send statistical reporting directly on their websites is provided by Mosoblstat, Bashkortostanstat and other territorial statistical bodies.

You can find the website of the territorial body of Rosstat (TOGS) and get acquainted with its services using the interactive map on the portal http://www.gks.ru

All organizations and entrepreneurs can submit statistical reporting electronically on their own initiative. However, the mandatory use of this method of transmitting statistical reporting is not legally established.

If the respondent submitted statistical reporting electronically using electronic signatures, there is no need to submit paper copies of the reporting forms. Forms signed with electronic signatures and transmitted electronically have the same legal force as paper versions (Clause 1, Article 6 of the Law of April 6, 2011 No. 63-FZ).

When transmitting statistical reports in electronic form, the territorial division of Rosstat, at the request of the respondent, is obliged to provide a receipt for receipt of the reports (clause 12 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Date of submission of statistical reports

The date of submission of statistical reports is:

• when submitted on paper - the date of dispatch of the postal item or the date of transmission directly to the territorial division of Rosstat;
• when submitted electronically, the date of sending via the Internet.

This procedure is provided for in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

The deadline for submitting statistical reports may fall on a non-working day. In this case, submit it on the first following working day (Resolution of the State Statistics Committee of Russia dated March 7, 2000 No. 18).

For untimely submission of statistical reports, an organization or entrepreneur may be fined.

A fine has been established for organizations for violations when submitting statistical reports

In December 2015, State Duma deputies approved in the third reading a law that tightens administrative liability for violating the procedure for providing primary statistical data.

The adopted amendments clarify the elements of the offense. Thus, in accordance with the current edition, an official may be fined for violating the procedure for submitting statistical information and in case of submitting false information. The new version of the norm provides for sanctions for “failure by respondents to provide primary statistical data to subjects of official statistical records in the prescribed manner or untimely provision of this data or provision of unreliable primary statistical data.”

Violators are subject to a fine in the following amount:

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

In addition, liability has been introduced for repeated commission of such a violation. The sanctions in this case will be:

Information is provided on the deadlines for submitting financial statements for 2018 and 2019. As well as the places where they are presented.