Reporting to Statistics for 2021: procedure and deadlines for submitting documents

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No.).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is acceptable (Clause 3, Article 5 of Law No. 209-FZ dated July 24, 2007).

Form P-4 “Information on the number and wages of employees” in 2021

Rosstat has changed the rules for filling out this form for organizations that have transferred their activities to another region of the Russian Federation. They provide information for the reporting period from the beginning of the year from the beginning of the actual business at the new address.

The methodology for determining the average number of employees has changed. Its calculation will include an additional category of workers - pregnant women, exempt from work until transfer to another job - without harmful industrial influences.

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2021? The easiest and fastest way is to go to the Rosstat website, on the page ]]>statreg.gks.ru]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2021 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact the territorial body of Rosstat with an official written request for a list of reports, but this will take much more time (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations; there are also forms on which all of the listed entities can report.

Some 2021 statistical reporting may only be intended for certain sectors of activity: agriculture, retail trade, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

Each statistical form has its own deadlines for submission, violation of which can result in significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reporting, Rosstat must be notified about this in a letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Form P-1 “Information on the production and shipment of goods and services” in 2021

The instructions for completing the report note the following:

• If the executing organization, under an agreement with the customer, engaged third parties to perform the entire range of work and services, then in line 01 of Section 1, the accountant reflects the difference between the cost of work, services under concluded contracts with the customer and the cost of contracts with third parties who performed all the work.
• The performer of the entire range of work fully includes in line 01 of section 1 the cost of products produced, work performed, and services.
• There is a procedure for reflecting information in the case of conducting activities under a production sharing agreement (PSA). Each PSA participant in line 01 of section 1 indicates the cost of products sold, which belong to him by right of ownership. At the same time, the cost of the sold part of the products owned by the state by the parties to the agreement is not reflected in the volume of shipped goods of their own production, works, and services.
• The changes affected the reporting of construction companies. If during the reporting period they used customer materials for contract work, then the cost of such materials is not reflected in line 01 from 2021. If, during construction work in the reporting period, the materials used by the subcontractor organization were purchased by the general contractor, then the cost of these materials on line 01 is taken into account by the general contractor.
• Line 11 of Section 1 , where data on the volume of innovative goods and services is highlighted from the total volume of shipped goods of own production and services provided, should also include business processes developed and implemented for the successful operation of the enterprise as a result of the reorganization. They also relate to innovation.
• Data on the volume of commercial transport transportation in line 30 of Section 4 must be transferred from the waybill if the cargo was transported by a transport organization or from a separate document - an act if the goods were delivered by the supplier on his own, and the buyer paid for delivery separately. The data must be taken from the supplier’s specification form if the delivery cost is not indicated separately, but is included in the price of the product.

Submission of statistical reporting in 2021

Please note that many reporting statistical forms have been developed for almost any economic sector and type of activity. Here we provide tables for statistical reporting relevant in 2021, some of them with deadlines for submission.