Statistics: reports. What reports should a micro-enterprise submit to Rosstat? And what is the penalty for not submitting reports? Annual reports to statistics

In 2016, Rosstat is conducting continuous federal statistical monitoring of the activities of small and medium-sized businesses. What is it and what are the consequences of ignoring the requirements of statistics?

Why do you need to submit statistical reporting in 2016?

Continuous statistical observation of small and medium-sized businesses is carried out once every 5 years, in accordance with Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

The obligation to provide primary statistical data free of charge is established by Federal Law No. 282-FZ of November 29, 2007 “On official statistical records and the system of state statistics in the Russian Federation.” At the same time, the law stipulates that respondents are required to provide data even if it is a commercial or state secret. Individual entrepreneurs provide data only on business activities. Even organizations and individual entrepreneurs that are temporarily not operating and had no income in 2015 are required to provide reporting.

The purpose of continuous observation is the formation of official statistical information containing a comprehensive and detailed description of the economic activities of small and medium-sized businesses in order to improve the quality of socio-economic forecasting and develop measures to improve the efficiency of the Russian economy as a whole and its individual sectors in geographical distribution.

What forms should small businesses submit and where can I get them?

The forms of continuous federal statistical observation were approved by Rosstat order No. 263 dated 06/09/2015. For organizations, the MP-SP form “Information on the main indicators of the activities of a small enterprise for 2015” is provided, for individual entrepreneurs 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015 " The deadline for submitting reports is April 1, 2016.

The completed forms are submitted to the statistics departments at the place of registration of the organization or individual entrepreneur. Reporting can also be submitted by mail or electronically via TKS. But, for example, Petrostat (the territorial branch of Rosstat for St. Petersburg and the Leningrad region) is ready to receive reports even by e-mail, simply in scanned form.

Many organizations and individual entrepreneurs have already received reporting forms from Rosstat by mail or directly at the place of business, since some statistical departments organized a visit to shopping and business centers, places of mass registration of legal entities, markets, etc. If you have not received the forms, you can download them from the Rosstat website. Also, some accounting programs implement filling out these statistical forms.

The reporting forms themselves are small and the procedure for filling out the forms is written in very detail and clearly; it makes no sense to rewrite them into an article. But I would like to draw your attention to the fact that all total indicators are filled in thousands of rubles with one decimal place, and not in rubles.

Problems when filling out the 1-entrepreneur form may arise for entrepreneurs on UTII. The Filling Procedure states that individual entrepreneurs using UTII take into account revenue on the basis of primary accounting documentation reflecting all business transactions. However, many entrepreneurs do not maintain any such documentation, because they do not have such a responsibility. Such entrepreneurs can be advised to indicate imputed income for the year (the sum of lines of 100 declarations for the 1st-4th quarter of 2015).

Some surprise in the form 1-entrepreneur is caused by the lines about fixed assets (fixed assets) of entrepreneurs. Accounting for fixed assets as such is available only to individual entrepreneurs using OSNO, and partially to individual entrepreneurs using the simplified tax system. It is not clear how to indicate the value of personal property used in business activities to other entrepreneurs. Therefore, we can assume in advance that the reliability of statistical data specifically on fixed assets of individual entrepreneurs will tend to zero.

What happens if you don’t submit statistical reports?

At the end of last year, a federal law was adopted amending Article 13.19 of the Administrative Code and fines for failure to submit statistical reports increased sharply. If previously it was possible to get away with a fine of 3,000 to 5,000 rubles for officials, now the minimum fine for an organization is 20,000 rubles, the maximum is 70,000 rubles. And in case of repeated violation, the organization can be fined up to 150,000 rubles. Individual entrepreneurs are fined as officials - for the first violation from 10,000 to 20,000 rubles, for a repeated violation from 30,000 to 50,000 rubles.

As the practice of past years has shown, statistical authorities did not set out to collect as many administrative fines as possible and, for the most part, made do with issuing invoices to the organizations and individual entrepreneurs who had been fined, allegedly for statistical services. However, due to sharply increased fines and a lack of money in the budget, the situation will certainly change and Rosstat will not neglect administrative sanctions. Therefore, it is worth considering whether it is necessary to risk a large sum of money or whether it is easier to submit three sheets of statistical reporting. Moreover, statistical authorities will not be able to verify the data indicated in it.

A repeated violation is considered to be committed within a year from the date of entry into force of the decision to impose an administrative penalty (Article 4.3 of the Administrative Code)

Organizations must submit to their territorial branch of Rosstat (hereinafter referred to as TOGS):

annual financial statements (Part 1, Article 18 of Federal Law No. 402-FZ dated December 6, 2011);
statistical reporting.

Entrepreneurs who keep records of income (income and expenses) and/or other objects of taxation or physical indicators characterizing their activities may not keep accounting records (clause 1, part 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ) . Accordingly, they are not required to submit financial statements. However, no one exempted individual entrepreneurs from submitting statistical reports.

Rosstat: reporting of organizations

The financial statements submitted to TOGS must include (Part 1, Article 14 of Federal Law No. 402-FZ dated December 6, 2011, clause 6 of the Procedure, approved by Rosstat Order No. 220 dated March 31, 2014):

balance sheet;
income statement;
applications to them.

The forms of financial statements are approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Organizations that have the right to use simplified methods of accounting (such organizations include small businesses that are not subject to mandatory audit (clause 1, part 4, article 6 of the Federal Law of December 6, 2011 No. 402-FZ)) submit financial statements according to simplified forms.

Accounting statements: Rosstat

Accounting reports must be submitted to Rosstat no later than three months after the end of the reporting period (Part 2 of Article 18 of Federal Law No. 402-FZ of December 6, 2011). That is, annual financial statements must be submitted to TOGS no later than March 31 of the year following the reporting year.

Keep in mind that if your statements are subject to mandatory audit, then in addition to the financial statements, you also need to submit an auditor’s report to the TOGS. It is presented together with accounting reports. However, if at the time of submission of the reports the conclusion is not yet ready, then it must be submitted to the Tax and Tax Service no later than 10 working days from the day following the date of the audit report, but no later than December 31 of the year following the reporting one.

Rosstat: reporting 2016

Organizations must submit financial statements for 2016.

Method of submitting financial statements to Rosstat

Accounting statements can be presented (clause 5 of the Procedure, approved by Order of Rosstat dated March 31, 2014 No. 220):

directly to TOGS by the head of the organization or another employee who has the appropriate power of attorney;
by registered mail with acknowledgment of delivery. It also makes sense to create an inventory of the investment;
in electronic form via telecommunication channels (TCC).

Accounting statements on the Rosstat website

Rosstat has developed a Web collection system. Through this system, organizations can submit reports electronically, bypassing special operators. True, on the websites of some territorial branches of Rosstat it is indicated that both statistical and accounting reporting can be submitted through the Web collection system (see, for example, the TOGS website for the Moscow region), while on the websites of other TOGS we are talking about submission through this system only statistical reporting. Therefore, we recommend that you check with your branch whether it accepts financial statements through the Web collection system.

TOGS contact details can be found in our.

Statistical reporting forms 2016: Rosstat

Each legal entity/individual entrepreneur has its own set of statistical reports that must be submitted to TOGS. This set may depend, for example, on the type of activity of the organization/IP, on whether the organization/IP is a small and medium-sized enterprise, etc.

You can find out what statistical reporting you need to submit specifically using the special Rosstat service.

Rosstat: reporting with a fine

For failure to submit or untimely submission of financial statements to Rosstat, an organization faces a fine in the amount of 3,000 to 5,000 rubles, and its officials - from 300 to 500 rubles (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Moreover, if you were also supposed to submit an audit report, but did not submit it on time or did not submit it at all, then you face a double fine (Letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI).

Failure to submit/late submission/submission of false information in statistical reporting is punished more severely. For a primary violation, the fine will be (Part 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation):

for an organization - from 20,000 to 70,000 rubles;
for its officials - from 10,000 to 20,000 rubles.

Reporting to Rosstat is a special type of documentation that all Russian organizations and individual entrepreneurs prepare and submit to statistical authorities annually, quarterly, and monthly. What all organizations should submit for statistics in 2019 and how to do it without errors can be found in this article.

Statistical reporting is a separate type of documentation for business. It is mandatory for all business entities (legal entities and individual entrepreneurs). This duty has been established. In addition, the procedure for providing statistical reporting is regulated by other regulations, in particular.

Reports to statistics for 2019 - when and which ones to submit - will be prompted by the official resource, where you can find out exactly what reports the statistical authorities expect from a particular enterprise - you just need to enter OKPO, INN and OGRN (OGRNIP).

If it turns out that the company is required to submit a report, you need to use the approved forms. They can be issued both in paper and electronic form - legislators have so far left this choice to the person submitting the report. Different organizations have different types of data provision and different deadlines for their submission. Often their completion and composition causes certain difficulties for organizations and individual entrepreneurs. This is due to the lack of information on this matter. Therefore, we will try to figure out exactly which entrepreneurs and organizations are required to report to the statistical authorities, what mandatory forms are in effect and what liability threatens for violating the deadlines for submitting them.

Who should report to the statistics?

Articles 6 and 8 of Federal Law No. 282 of November 29, 2007 determine which reports to submit to statistics for the 2019, as well as the 2018 reporting year, to LLCs and other organizations, in particular:

state authorities and local self-government;
legal entities registered in Russia;
operating branches and representative offices of Russian organizations at the place of activity. This is defined in Rosstat order No. 224 dated April 1, 2014. In this case, any separate divisions where stationary workplaces operate are required to report. Such an obligation does not depend on the mention of a separate unit in the constituent documents of the organization or its powers. For example, it could be a store or workshop operating in another city or region;
representative offices, branches and divisions of foreign organizations operating in Russia;
individual entrepreneurs.

Business entities using a simplified taxation system or other special regimes are required to report to statistics on a general basis in accordance with their status and field of activity.

Reports must be sent to Rosstat departments at the place of registration of the respondent. You can submit data in person, through an official representative or by registered mail. It is possible to send statistical reporting forms in electronic format.

What to submit for statistics for 2019

There are about 300 existing forms for providing information to Rosstat. Not all of them are mandatory. But there is mandatory information that is submitted by almost all organizations that are not small businesses. Among them:

Form code for OKUD, report to statistics for 2019	Deadlines for submission, name of the form, date and number of the Rosstat order on its approval	Shape index
	Information on the availability and movement of fixed assets (funds) and other non-financial assets, Order of Rosstat dated June 26, 2017 N 428 Instructions - Order of Rosstat dated November 30, 2017 N 799
	Information on the availability and movement of fixed assets (funds) of non-profit organizations, Order of Rosstat dated June 26, 2017 N 428 Instructions - Order of Rosstat dated November 30, 2017 N 799	11 (short)
	Information on transactions with fixed assets on the secondary market and their rental, dated June 26, 2017 N 428	11 (deal)
	Information on the availability, movement and composition of contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization), dated June 26, 2017 N 428
	Basic data on the organization’s activities, 07/15/2015 No. 320	1-enterprise
	Basic data on the organization’s activities, 08.26.2015 No. 390 Instructions - Rosstat order No. 541 dated 08/21/2017

The following reporting forms should be highlighted separately:

Form 1-enterprise, which provides basic data on the activities of organizations. For 2018, it must be submitted by 04/01/2019. Rosstat, by order No. 541 dated August 21, 2017, approved Form 1-enterprise, which must be used for the report for 2018. The order also contains instructions for filling it out.
Form P-3 “Information on the financial condition of the organization.” In 2019, you must report for 2018 by January 30, 2019. Information is sent monthly until the 28th day of the month following the reporting month, but at the end of the quarter and year this deadline shifts to the 30th day. All organizations whose payroll number exceeds 15 people rent out. The form and instructions for filling it out were approved by Rosstat order No. 772 dated November 22, 2017. Please note! Starting with the January report, you will need to use the new P-3 form, approved by Rosstat Order No. 468 dated July 31, 2018.
Form P-4 “Information on the number, wages and movement of employees of the organization.” All organizations and their separate divisions are required to submit it by the deadline: the 15th day after the end of the reporting quarter. This means that for the 4th quarter of 2018 it is necessary to report by 01/15/2019. The report was approved by Rosstat order No. 566 dated 09/01/2019. From the report for the 1st quarter of 2019, a new form will be used, approved by Rosstat order No. 485 dated 08/06/2018. On filling out form P-4.
Form P-4 (NZ) “Information on part-time employment and movement of workers.” The report was approved by the order indicated above (for form P-4), and it must be submitted by the 8th day of the month following the reporting quarter. This means that the report for 2018 must be submitted by 01/08/2019 (in accordance with the production calendar for 2019, January 8 is a day off, so it is better to submit this report before the New Year holidays. Although the rule of transfer to the first working day also applies). Available to all organizations with more than 15 employees.

In addition, there are special forms for small businesses and entrepreneurs. They are also mandatory:

OKUD form code	Name of the form, date and number of the order of Rosstat on its approval
	Information on the main performance indicators of a small enterprise, 07/15/2015 No. 320 Instructions - Rosstat order No. 541 dated 08/21/2017
	Information on the production of products by a micro-enterprise, Rosstat order No. 541 dated 08/21/2017	MP (micro)-nature
	Information on the activities of an individual entrepreneur, Rosstat order No. 541 dated 08/21/2017	1-entrepreneur
	Information on the main performance indicators of a small enterprise, Rosstat order No. 541 dated 08/21/2017
	Information on the activities of an enterprise with the participation of foreign capital, 07/15/2015 No. 320
	Information on technological innovations of small enterprises, 06.08.2018 N 485	2-MP innovation

Among them are:

PM form “Information on the main performance indicators of a small enterprise.” The report is submitted by legal entities belonging to small enterprises, with the exception of microenterprises. The deadline is the 29th day of the month following the reporting quarter. For the 4th quarter of 2018, the report must be submitted by January 29, 2019.
PM-prom “Information on the production of products by a small enterprise.” All small enterprises and entrepreneurs, with the exception of microenterprises, with the number of employees from 16 to 100 people are rented. Sent monthly by the 4th day of the month following the reporting month.
1-IP “Information on the activities of an individual entrepreneur.” Rented by all individual entrepreneurs who are not agricultural producers. The deadline is March 2 of the year following the reporting year.
1-IP (trade) “Information on the activities of an individual entrepreneur in retail trade.” They are rented by individual entrepreneurs who are engaged in retail trade and the provision of household services to the population. The deadline is no later than October 17 of the year following the reporting year.

Microenterprises must submit information to statistics using the MP (micro) form “Information on the main performance indicators of a microenterprise.” The deadline is February 5 of the year following the reporting year.

In addition, all organizations, in accordance with the provisions of Article 18, are required to provide a mandatory copy of the annual accounting report to the statistics body. This obligation applies to absolutely everyone, with the exception of government organizations and the Bank of Russia. The deadline for submitting annual financial statements is no later than 3 months after the end of the year.

It includes:

balance sheet;
income statement;
mandatory annexes to the balance sheet and income statement, such as: statement of changes in equity capital, statement of cash flows and statement of intended use of funds.

Small businesses must submit only their balance sheet and financial statements to Rosstat. This is defined in Order of the Ministry of Finance No. 66n dated July 2, 2010.

In addition, organizations and individual entrepreneurs send industry information. Some forms are subject to approval at the regional level, but most of them are still federal, and are approved by Rosstat.

Statistical reporting in 2019: reporting deadlines

In order to find out which reports a particular organization or individual entrepreneur must submit, you can not only use the official resource, the link to which was given at the beginning of the article, but also contact the territorial body of Rosstat at the place of registration and clarify the list of valid forms. Statistical service employees are required to inform all business entities about all reporting forms and the procedure for filling them out, in accordance with the rules approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620. Information can also be obtained on the official website of Rosstat. This must be done, since administrative fines are provided for violating the deadlines for statistical reporting.

Below we summarize information about the main annual reports to Rosstat (by following the links in the right column of the table, you will see instructions for filling out these reports).

Template changes

Statistical reporting forms change almost every year, so we recommend that you pay attention to the list of annual reporting templates for 2018 that were changed by Rosstat: use only the current ones.

11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets”
11 (transaction) “On transactions with fixed assets on the secondary market and their rental”
N 11-FSS “On the service life of fixed assets”
N 1-enterprise “Basic information about the organization’s activities”
4-TER "On the use of fuel and energy resources"
1-natura-BM “On production, shipment of products and balance of production capacity”
P-2 (investment) “On investment activities”;
12-F “On the use of funds”
1-producer prices “On producer prices of industrial goods (services)”
1-TORG “On the sale of goods by wholesale and retail trade organizations”
1-travel agency “On the activities of a travel agency”;
1-KSR “On the activities of collective accommodation facilities”;
1-T (working conditions) “On the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
3-inform “On the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas”;
4-innovation “On the innovative activities of the organization”

Responsibility for failure to provide statistical reporting

For failure to provide or untimely provision of statistical data by organizations 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 providing false information to statistics.

Several innovations in terms of reporting to Rosstat were introduced in our country in 2016. The first of them concerns the conduct of a comprehensive statistical survey of the activities of small and medium-sized businesses, which is carried out in all regions of our country, the second is a significant increase in fines for failure to submit statistical data to statistical authorities. We will consider both of these aspects in more detail in our article.

Reports to statistical authorities are mandatory for all business entities - this requirement is enshrined in the Federal Law of November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation.” In addition to this document, there is Decree of the Government of the Russian Federation dated August 18, 2008 No. 620 “On the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting.”

The Federal State Statistics Service conducts two types of statistical observations - continuous and sample. In case of continuous statistical observation, all respondents of the study group must submit reports, and if it is a sample survey, then only those organizations that will be included by the statistical body in the sample - such organizations will be notified by Rosstat authorities. Experts advise each entrepreneur to individually contact the statistical authorities of their region in order to accurately determine the composition of their statistical reporting and not to miss the forms that are required to be filled out and submitted. Let us remind you that informing entrepreneurs about the rules for submitting and filling out forms is the direct responsibility of the territorial departments of the Federal State Statistics Service. They must help entrepreneurs in this matter free of charge and in the shortest possible time - this requirement is enshrined in the Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

It must be said that for the convenience of users, the so-called "Stat calendar". It is intended to inform reporting entities about the time frame and in what form statistical reporting should be submitted to the statistical authorities.

Different organizations must submit different reports to statistical authorities and at different times, in different formats - electronic or paper, the forms for filling them out are approved by law. In total, in our country there are about three hundred existing forms for submitting statistical reporting to the Federal State Statistics Service, but not all of them are mandatory for LLCs and individual entrepreneurs. But there are also forms, the completion of which is mandatory for all small and medium-sized businesses, and failure to submit them to the statistical authorities can entail serious administrative fines. Let's take a closer look at them.

Reporting forms for individual entrepreneurs and LLCs to Rosstat in 2016

As mentioned above, starting from 2016, fines for failure to submit statistical reports to the Federal State Statistics Service have increased significantly in our country - at the end of 2015, the State Duma adopted corresponding amendments to the Code of Administrative Offenses. The changes came into force on March 20, 2016.

Table 1 - Reporting forms for individual entrepreneurs and LLCs in Federal State Statistics Service in 2016

Reporting form	Date of submission to Rosstat	Who is required to submit and in what form?	What is it for?
	All legal entities that are small enterprises, including microenterprises, are required to provide information on the main performance indicators of a small enterprise based on the results of 2015. This form can be submitted electronically. The form was approved by Order of Rosstat dated 06/09/2015 No. 263	Federal statistical observation. The survey is carried out in accordance with the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” .
To the territorial body of Rosstat in the constituent entity of the Russian Federation at the address established by it	Individuals engaged in entrepreneurial activities without forming a legal entity (IP) are required to provide information on the activities of an individual entrepreneur for 2015. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offences. This form can be submitted electronically. The form was approved by Order of Rosstat dated 06/09/2015 No. 263	Federal statistical observation. The survey is carried out in accordance with the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” Confidentiality is guaranteed by the recipient of the information. In accordance with Article 6 of Federal Law No. 152-FZ “On Personal Data,” the processing of personal data is carried out for statistical purposes, subject to the mandatory anonymization of personal data.
No later than April 1 after the reporting year. Based on the results of activities in 2015 - no later than April 1, 2016. Submit to the territorial body of Rosstat in the constituent entity of the Russian Federation at the address established by it. Legal entities provide the specified form of federal statistical observation at their location. In the event that a legal entity does not carry out activities at its location, the federal statistical observation form is provided at the place where it actually carries out its activities.	Provided by all legal entities of all forms of ownership that are commercial organizations, as well as non-profit organizations producing goods and services for sale to third parties (except for small businesses, budget organizations, banks, insurance and other financial and credit organizations). This form can be submitted electronically.	The form was approved by Rosstat Order No. 320 dated July 15, 2015. Form No. 1-enterprise includes information on the legal entity as a whole, i.e. for all branches and other structural divisions of this legal entity, regardless of their location. These reports are submitted every year. It provides all the information on the activities of Russian enterprises of all forms of ownership in all industries. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offences.
Annual accounting (financial) statements	No later than three months after the end of the reporting year. Until March 31, 2016 inclusive (based on the results of 2015). Submit to the territorial body of Rosstat in the constituent entity of the Russian Federation at the place of state registration of the company.	All organizations, with the exception of government organizations and the Bank of Russia. Individual entrepreneurs do not keep accounting records, which means they do not have the obligation to submit annual financial statements. Annual financial statements consist of a report on the financial results of the enterprise, a balance sheet and appendices to these documents - a report on changes in equity capital, a cash flow report and a report on the intended use of funds. Financial statements are submitted electronically or in paper form to the Federal Tax Service and the Federal State Statistics Service.	Organizations are required to submit a legal copy of accounting (financial) statements in accordance with Article 18 of Federal Law No. 402-FZ “On Accounting”. Small businesses are allowed to submit financial statements in a simplified form. The financial reporting forms were approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. It must be remembered that starting from 2014, all organizations that must undergo a mandatory audit must attach an auditor’s report to their financial statements to Rosstat.
Monthly, no later than the 28th day after the reporting period. Quarterly no later than the 30th day after the reporting period. Based on the results of 2015, the form must be submitted no later than January 30, 2016. Reporting is submitted to the territorial body of Rosstat in the constituent entity of the Russian Federation.	The completed form must be submitted by all legal entities of the country (commercial and non-profit organizations), except for small businesses, if the average number of employees in the organization exceeds 15 people (including part-time workers, under civil contracts, etc.). Electronic submission is possible.	This form P-3 “Information on the financial condition of the organization” was approved by Rosstat Order No. 336 dated July 22, 2015, and Rosstat Order No. 428 dated October 28, 2013 approved instructions for filling out form NP-3. Information on the form is filled out on the basis of interim accounting (financial) reporting data or on the basis of primary accounting data. Confidentiality is guaranteed by the recipient of the information
No later than the 15th day after the reporting period (if the number of employees exceeds 15 people). Quarterly no later than the 15th day after the reporting period (if the number of employees does NOT exceed 15 people). Based on the results of 2015, the form must be submitted no later than January 15, 2015. Reporting is submitted to the territorial body of Rosstat in the constituent entity of the Russian Federation.	The completed form must be submitted for the reporting month by organizations that are not small businesses, the average number of which does not exceed 15 people (including part-time workers, under civil contracts, etc.). They submit reports quarterly, if there are more than 15 people - monthly. Electronic submission is possible.	This form of federal statistical observation No. P-4 “Information on the number, wages and movement of workers” was approved by Rosstat Order No. 193 dated August 18, 2008. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offenses. Confidentiality is guaranteed by the recipient of the information
No later than the 8th day of the month following the reporting quarter. Reporting is submitted to the territorial body of Rosstat in the constituent entity of the Russian Federation.	The completed form must be submitted by legal entities (except for small businesses), the average number of employees of which exceeds 15 people (including part-time workers and civil contracts), of all types of economic activity and forms of ownership. Electronic submission possible	This form of federal statistical observation No. P-4 (NZ) “Information on underemployment and movement of workers” was approved by Rosstat Order No. 580 of September 24, 2014. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offenses. Confidentiality is guaranteed by the recipient of the information
No later than the 29th day of the month following the reporting quarter. Based on the results of 2015, the form must be submitted no later than January 29, 2016. Reporting is submitted to the territorial body of Rosstat in the constituent entity of the Russian Federation.	The completed form must be submitted by legal entities that are small enterprises (except micro-enterprises). Electronic submission possible	This form of federal statistical observation No. PM “Information on the main performance indicators of a small enterprise” was approved by Rosstat Order No. 320 dated July 15, 2015. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offenses. Confidentiality is guaranteed by the recipient of the information
Based on the results of 2015, the form must be submitted no later than October 17, 2016. Reporting is submitted to the territorial body of Rosstat in the constituent entity of the Russian Federation.	The completed form must be submitted by citizens carrying out entrepreneurial activities without forming a legal entity, that is, individual entrepreneurs selling goods to the public and repairing household products and personal items. Electronic submission is possible.	This form of federal statistical observation No. PM “Information on the main performance indicators of a small enterprise” (trade) was approved by Rosstat Order No. 185 dated May 12, 2010. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offenses.
Federal statistical observation form No. 1-IP “Information on the activities of an individual entrepreneur”	Based on the results of 2015, the form must be submitted no later than March 2, 2016. Reporting is submitted to the territorial body of Rosstat in the constituent entity of the Russian Federation.	The completed form must be submitted by individuals engaged in business activities without forming a legal entity (IP), with the exception of persons engaged in retail trade and repair of household products and personal items. Electronic submission is possible.	This form of federal statistical observation No. PM “Information on the main performance indicators of a small enterprise” was approved by Rosstat Order No. 547 dated September 4, 2014. Violation of the procedure for presenting statistical information, as well as the presentation of unreliable statistical information, entails liability in accordance with the Code of Administrative Offenses. Confidentiality is guaranteed by the recipient of the information - in accordance with Article 6 of Federal Law No. 152-FZ “On Personal Data”, the processing of personal data is carried out for statistical purposes, subject to the mandatory depersonalization of personal data.

Today, according to Article 13.19 of the Code of Administrative Offenses of the Russian Federation “Failure to submit primary statistical data,” failure to submit reports in the prescribed manner or untimely submission or submission of knowingly incorrect data to Rosstat entails the imposition of an administrative fine on the violator. For officials, its amount will be from 10 to 20 thousand rubles, for legal entities - from 20 to 70 thousand rubles.

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 within what time frame it should be sent 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.