Statistical reporting form data for individual insurers

To obtain a balance sheet, enter the organization's TIN

Gir Bo website is designed to obtain balance sheet (turnover) of organizations for 2019-2020. Provided in relation to LLC, CJSC, PJSC according to the established form KND 0710099. In relation to some organizations, the following may additionally be received: explanations for the accounting. balance sheet and financial statements, as well as the auditor's report.

In accordance with sub. 5 p. 1 art. 23 of the Tax Code of the Russian Federation, taxpayers are required to submit annual accounting (financial) statements to the tax authority at the location of the organization no later than 3 months after the end of the reporting year (in accordance with the Federal Law “On Accounting”). Except in cases where the organization is not required to keep accounting records, or is a religious organization, or is an organization that submits annual accounting (financial) statements to the Central Bank of the Russian Federation, unless otherwise provided. Accordingly, information may appear in existing records with a delay.

Information about individual entrepreneurs (individual entrepreneurs) is not provided - by law they are not required to submit reports.

Types of statistical reporting

In the process of monitoring the activities of enterprises and individual entrepreneurs, state statistics bodies conduct two types of inspections.

Complete inspections are carried out among small and medium-sized businesses every five years (Article 5 of the Federal Law of July 24, 2007 No. 207-FZ). Just in 2021, the next one is taking place: entrepreneurs submit reports MP-SP (small business) and 1-Entrepreneur (IE) to the territorial statistical bodies.

Spot checks - examine the activities of medium-sized, small, micro-enterprises and individual entrepreneurs based on submitted reports (monthly and quarterly), the list of which is posted on the Rosstat website.

One more type of checks can be distinguished - “permanent”. In fact, this is an annual obligation for business representatives to submit information about the main indicators of their work. Forms of “permanent” financial reporting to Rosstat can be found by TIN.

The procedure for filling out the PM-statistics form 2017

Statistical information presented in the quarterly PM form is information about the employees of a small enterprise, wages, social benefits in their favor, as well as general economic indicators of the organization’s activities. As for the most part it was before. True, some indicators are now arranged differently.

Small businesses still indicate in the PM form whether they apply the simplified taxation system. However, in the current form, Section 1 “Questionnaire” is intended for these purposes. In it, the organization must tick the line with the answer “YES” or the answer “NO” (clause 8 of the Guidelines).

When filling out the PM form in the tables of both Section 2 and Section 3, it is first indicated whether the organization has a corresponding indicator for the period since the beginning of the year, and if it does, then its specific value is entered in the adjacent column (clause 6 of the Instructions). In other words, if, for example, a small enterprise did not enter into civil contracts with individuals in the reporting period, then in column 3 of line 06 you need to circle the value “no” and do not fill out column 4 of line 06.

By the way, another important difference between the new PM form and the previous one is the reflection of indicators only for the current period. Previously, organizations had to indicate values ​​for 2 periods: for the period from the beginning of the current year and for the same period of the previous year.

Who should report to Rosstat

Statistical forms must be submitted (Article 6 of the Federal Law of November 29, 2007 No. 282-FZ):

• legal entity;
• IP;
• branches, representative offices and divisions of foreign companies operating in Russia;
• bodies of state power and local self-government.

Reporting statistics vary depending on the business line, company size and other factors. For example, large players in the market submit basic and additional reporting, the forms of which are determined by the type of activity.

Separate statistical forms have been developed for representatives of medium and small businesses, which are relatively easy to fill out.

Please note that the taxation regime does not affect the list of forms submitted to Rosstat. Companies using special regimes submit reports to statistics on a general basis.

You can submit the report personally to Rosstat employees in your department or by sending it by mail or via TKS electronically.

Adviсe

Unfortunately, there is no single, permanent list for submitting reports. This is due to the constant change in the activities of individual entrepreneurs, the regular introduction of new reports.

It’s good that for many individual entrepreneurs the reporting periods are quite long – 5 years.

Let's look at how quickly you can find forms to fill out. It is better to regularly check possible changes than to pay fines later. So:

Generating a notification

1. We go to the site and get to the form:
2. Select the necessary one from the list, for example, “Notice for individual entrepreneurs”;
3. And enter the required details.

Formation of the list of forms required for submission

1. Then click “Search”.
2. In the pop-up window, click the “List of forms” button:
3. As a result, the download of the file with the reporting forms required for submission will begin.

File download form

If the called list with reporting forms is empty, then it is not necessary to report to Rosstat in this period. Information on the website is updated monthly.

Also, for individual entrepreneurs and enterprises, a personal appeal to the statistical authorities with an official request for reporting is available. But this one will take more time.

How to check if a company is a small business

All business representatives must submit statistical reporting, and the list of reports depends on the scale of the business - large, medium or small. The main criteria for small businesses include (Federal Law dated July 24, 2007 No. 209-FZ):

• the share in the capital of the Russian Federation, constituent entities of the Russian Federation and municipalities, public or religious organizations, charitable and other foundations is no more than 25%, the share of foreign organizations and (or) legal entities that are not included in the SME register is no more than 49%;
• the company's staff does not exceed 15 people in a micro-enterprise, 100 people in a small enterprise and 250 people in a medium-sized enterprise;
• annual income in rubles - up to 120 million for a micro-enterprise, up to 800 million and up to 2 billion for a small and medium-sized enterprise, respectively (Resolution of the Government of the Russian Federation of April 4, 2016 No. 265).

Using the TIN, you can not only check the reporting to Rosstat, but also find out whether the company is included in the register of small enterprises. To do this, go to the “Services” section on the Federal Tax Service website, then in the “Information from Registers” subsection, select “Unified Register of Small and Medium Enterprises” and enter the TIN.

PM form: instructions for filling out 2017 regarding sections 2 and 3

The indicators of section 2 are the average number of employees, the accrued wage fund, and social payments. This information is shown in the report, broken down by category of individuals who worked in the organization or with whom GPAs were concluded. That is, information on:

• employees on the payroll (without external part-time workers);
• external part-time workers;
• persons who performed work under the GPD;
• other persons not on the payroll, in their respect only the average number is not considered and is not indicated in the form.

The procedure for calculating population indicators is given in the instructions for filling out the form (clauses 10-15 of the Instructions, approved by Rosstat Order No. 37 dated January 25, 2017).

Also in the section you must indicate the number of man-hours worked by payroll employees (in line 17). This is a new indicator in the form of PM.

Section 3 of the form reflects such economic indicators as:

• the cost of shipped goods of own production, work and services performed in-house (the cost of public catering products is indicated separately);
• cost of goods sold not of own production;
• expenses for purchasing goods for resale;
• investments in fixed capital in terms of new and imported fixed assets;
• internal research and development costs;
• the cost of sold real estate acquired for resale;
• expenses for the acquisition of real estate purchased for resale.

The last 2 indicators in the previous version of the form were included in reference information. Now they are shown in the general table of section 3.

But starting from this year, the volume of paid services to the population in the form of PM, on the contrary, is no longer reflected.

Please note that in section 3 the values ​​are indicated without VAT, excise taxes and similar mandatory payments. And it is obvious that the information presented in the form cannot be negative (clause 5 of the Guidelines).

Examples of reporting to Rosstat

Without using the Rosstat service to check reporting by TIN, it is very difficult to understand all the reporting forms, and even more so to understand whether your organization needs to submit them.

The list of statistical reports changes so often that it is impossible to provide an exact list. Thus, one of the orders of Rosstat, namely dated July 24, 2020 No. 411 (as amended on August 27, 2020), indicates that the following reports must be submitted:

1. Annual:

• No. 1-enterprise - includes basic information about the company’s work;
• No. 1-cooperative - includes information about the activities of the processing agricultural consumer cooperative;
• No. 1-natura-BM - includes basic information about production, shipment of products and balance of production capacity;
• No. MP (micro)-nature - contains information about the production of products by micro-enterprises.

2. Quarterly:

• No. PM - contains information about the work of small companies;
• No. P-5(m) - includes information about the organization’s activities since the beginning of the year.
• No. 6-oil - includes information on the cost of petroleum products, etc.

3. Monthly:

• No. PM-prom - contains information on the production of products by small enterprises;
• No. 1-IP (month) - contains information on the production of products by individual entrepreneurs;
• No. P-1 - with information on the production and shipment of goods and services.

Balance Sheet Structure

The balance sheet provides information about the following characteristics of the financial position of the enterprise.

Official responses from Rosstat on the work of the statistical reporting service

Starting in 2021, companies have the opportunity to use their Taxpayer Identification Number (TIN) to find out which forms of reports to submit to Rosstat this year. When using the new service, companies had questions. Here are the answers to the main ones (Rosstat letters dated February 17, 2017 No. 04-04-4/29-SMI and dated July 26, 2016 No. 04-04-4/92-SMI):

• If the service defines the report as mandatory, and employees of the territorial statistics office have confirmed in writing that its submission is not mandatory, will the company face fines? — No, if there is written confirmation there will be no fines.
• Why does the service generate a list of “unnecessary” reports? What to do in this case? — The list of statistical reports that must be submitted is formed on the basis of statistical methodology, taking into account all types of activities that are declared during the state registration of the company. Some reports are filled out only when an event occurs, that is, “zero” reports on such forms are not required.
• Which companies receive written lists of statistical reporting from Rosstat? Those who were included in the sample? — Rosstat informs companies using the statreg.gks.ru service. A list of written reports is usually received by respondents who are included in the sample observation.
• What should you do if you receive a letter from Rosstat with a list of reports, but not all reports from the list are available on statreg.gks.ru? How can I clarify the list of reports? — Rosstat may notify respondents included in the sample in writing that they need to submit specific reports. If the list of reports published in the statreg.gks.ru service differs from the one that the respondent received in writing, you should be guided by the list from the letter. If necessary, you can clarify the list of reports with the territorial statistics office.
• How can companies avoid fines? Should I contact Rosstat in writing? How to prove that they did not know about the report because it was not on the list on statreg.gks.ru? — If the company is not on the list presented on statreg.gks.ru, then under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, fines are not assessed, except in cases where the company was informed in the appropriate manner that it was included in the statistical observation sample for certain reports. Screenshots are accepted as adequate evidence if they contain the date and time of receipt of information from the service on the Internet, information about the person who generated and printed the list, information about the software, and the name of the site.
• Why do the service data on statreg.gks.ru change? Is this related to updates? — The list of statistical reports, which is posted in the system at statreg.gks.ru, is compiled at the end of the year preceding the reporting year, and then updated monthly. Monthly updating is due to structural changes in business entities (liquidation and creation of companies, reorganization, etc.), as well as the frequency of reporting (monthly, quarterly, semi-annually).

Fine

In case of failure to submit or untimely submission of reports to the State Statistics Service, penalties are provided in the form of penalties.

Russian legislation is as strict in submitting reports to statistical authorities as it is to tax authorities.

The following will be subject to an administrative fine:

• manager - payment of the fine from his own savings from 10,000 to 20,000 rubles;
• for an enterprise - payment of a fine will range from 20,000 to 70,000 rubles.

The same article of punishment also applies to the submission of knowingly false information.

If such an offense is repeated, the penalties will be increased:

• for a manager – from 30,000 to 50,000 rubles;
• for an enterprise – from 100,000 to 150,000 rubles.

Responsibility for failure to submit statistical reports

Failure to submit or untimely submission of statistical data to the territorial bodies of Rosstat, as well as the submission of false data, entails liability in accordance with Article 13.19 of the Code of Administrative Offenses of the Russian Federation - namely, an administrative fine:

• for officials in the amount of 10,000 to 20,000 thousand rubles;
• for legal entities - from 20,000 to 70,000 rubles.

Repeated failure to submit or untimely submission of statistical data entails the imposition of an administrative fine:

• for officials in the amount of 30,000 to 50,000 thousand rubles;
• for legal entities - from 100,000 to 150,000 rubles.

Can reports be fake?

Yes it is possible. For example, if a company that will engage in auditing. But cases of such fraud in the market are rare, because if they are discovered, the company’s shares instantly fall in price and then take a very long time to recover. Or they are not restored at all.

If a company is interested in consistently receiving investment capital, it will try to be honest with investors. Investors can understand declines in profitability, the impact of crises, world politics, etc. But no one will try to understand a lie. If shareholders realize that the company is lying, they will begin to withdraw their capital from it.

The consequences will be dire.