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The main purpose of statistical bodies is to provide objective and complete statistical information about economic indicators in the country. To cope with this function, Rosstat identifies companies from which it requests the necessary data either by a continuous method or selectively based on certain criteria. Large and medium-sized businesses often fall into his sphere of attention.
Depending on their type of activity, companies are required to submit reports to Rosstat using special forms. The frequency of submission for each form is different: quarterly, annually, once and every three years. Whether you need to submit reports, in what forms and when - find out at your local statistics office or track them in a special service of Rosstat.
All organizations must submit reports to statistics
Statistical reporting is required to be submitted by:
- legal entities;
- government agencies;
- branches, representative offices of foreign companies operating in the Russian Federation;
- individual entrepreneurs.
Rosstat is obliged to inform respondents free of charge (including in writing) about the statistical observation carried out in relation to them using specific forms.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the company.
Statistical reporting can be presented:
- personally or through a representative;
- send by mail with a description of the attachment or transmit via telecommunications channels.
The reporting date is the day of sending the postal item with a description of the attachment, or the date of their sending via TKS, or the date of actual transfer to the statistics department.
Decree of the Government of the Russian Federation of August 18, 2008 No. 620 “On the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting”
Editor's note:
Small businesses must submit reports to statistics every five years. This rule is established by Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” The last time they reported for 2015 was in 2021. Next time we will need to report for 2021 in 2021.
The rest of the time, only those organizations that were included in a special sample report to statistics. Small and medium-sized enterprises in this case will have to submit reports monthly or quarterly. Micro-enterprises included in the sample report to statistics once a year. The procedure for conducting sample statistical observations is currently established by Decree of the Government of the Russian Federation of February 16, 2008 No. 79.
In what cases, in addition to regular reporting, are reports submitted to Rosstat?
Absolutely all organizations must annually submit their annual financial statements (balance sheet and financial statements) to Rosstat. The reporting of the annual balance sheet does not depend on the applicable tax regime or performance results. Even if no activity was carried out and the balance is zero, it should still be sent to the Rosstat department.
Rosstat periodically conducts so-called sample observations. He forms a sample of businessmen to fill out certain statistical forms. Both an organization and an individual entrepreneur can be included in this sample.
To those included in the sample, Rosstat sends special forms to fill out depending on the indicator for which information is collected. This could be information about employees, types of products produced, available fixed assets, etc. If you did not receive letters about providing statistical information, it means that you were not included in the sample and you do not need to submit this information.
If you have received a letter from Rosstat about submitting a certain report form and you have connected electronic reporting in the “My Business” service, then preparing a file for electronic submission is very simple, following our instructions.
You can send prepared reports using our service, following these instructions.
How to find out which forms of statistical registration you need to submit
You can find out which statistical forms should be taken using a special service.
If a company doubts the relevance of information posted on the Internet, you can contact your branch directly for clarification. Officials are required to inform respondents in writing free of charge. If the data from the online service and the notification received from statistics differ, then when generating reports you should be guided by the latter. In addition, Rosstat clarified that the information presented on the department’s service is updated monthly. This means that checking the information once a month will be enough.
Letter of Rosstat dated January 22, 2018 No. 04-4-04-4/6-SMI
"On statistical reporting"
Editor's note:
Rosstat's online service, with which you can find out which forms of statistical reporting your company needs to submit, is located at: https://websbor.gks.ru/online/#!/gs/statistic-codes.But the problem is that if you don't check every day, you might miss some new forms. Therefore, “Clerk” has made a tool that will track all reporting responsibilities to Rosstat for your company using the TIN.
Sample observations from Rosstat
Rosstat conducts various studies of economic indicators and obliges entrepreneurs to submit statistical reports to obtain data.
Small businesses, including individual entrepreneurs, submit reports to statistical authorities if they are included in the Rosstat observation sample. Therefore, do not be surprised if you have never dealt with this reporting before.
The main criteria by which an enterprise can be classified as a small business are the share of legal entities in the authorized capital, the number of employees and the amount of revenue:
- the share of participation of other legal entities that are not small or medium-sized does not exceed 25% in the authorized capital;
- for micro-enterprises: number of employees no more than 15 people and annual revenue no more than 60 million rubles;
- for small ones: the average number of employees is up to 100 people and the revenue volume is no more than 400 million rubles. in a year.
Form P-4 must be submitted to statistics for each branch
The city division of Rosstat issued a fine of 20 thousand rubles to the company for not submitting Form P-4 for the branch, which is located in the city.
This is a violation of Art. 8 of the Law of November 29, 2007 No. 282-FZ and paragraphs 3, 4 of the Decree of August 18, 2008 No. 620.
Moreover, the fine was minimal. Part 1 art. 13.19 of the Code of Administrative Offenses of the Russian Federation, under which he was discharged, provides for sanctions of up to 70 thousand rubles.
This form must be submitted for each branch.
True, if a structural unit (for example, operational offices of banks, communication shops, retail facilities, etc.) is located within the boundaries of one municipal district, urban district, one intracity territory of a federal city (at different postal addresses and at a short distance from each other) , then it can be reflected as one separate division (Rosstat letter dated September 28, 2017 No. 01-01-3/3169-DR).
In this case, the company had one additional office in the city.
The company argued that this office does not meet the criteria of a branch or representative office set out in Art. 55 of the Civil Code of the Russian Federation, due to which it does not have an obligation to provide statistical reporting.
The court recognized the argument as erroneous, since civil or other legislation of the Russian Federation does not apply to controversial legal relations in the field of official statistical accounting.
Ruling of the Supreme Court of the Russian Federation dated December 18, 2018 No. 304-AD18-22604
Editor's note:
Instructions for filling out separate forms provide for the provision of reporting both for each OP and for the head office. In this case, when filling out a company report, in the code part of the title page form, instead of the OKPO code, the 14-digit identification number of the head unit is entered, linked to the OKPO code of the legal entity and ending with 001. The head unit is the OP where the administration of the enterprise is located or whose location corresponds to the legal address. If the person’s organization does not have divisions, the OKPO code of the legal entity is entered in the code zone of the form. Thus, in addition to the list of forms of organization, it is necessary to check the list of forms of the head unit of the legal entity.
How to clarify statistical reporting: algorithm of actions
If a company has discovered an error in a previously submitted statistical report or has received a notification about this from Rosstat, then it is necessary to submit:
- correction forms;
- a written explanation of the reasons for making corrections.
You can do this:
- personally or through a representative;
- send by mail with a list of attachments;
- transmit via TKS.
The deadline for submission is 3 days from the moment the deficiency is discovered by respondents or regulatory authorities.
In this case, the territorial statistics department does not have the right to refuse to accept updated information. If the respondent submits a “clarification” within the prescribed period, he will not face sanctions. Failure to submit corrected statistical reports on time may result in a fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
Letter of Rosstat dated April 24, 2019 No. SE-04-4/55SMI “On clarification of reporting to Rosstat”
Who is obliged to take
Both organizations and entrepreneurs must submit reports to the territorial division of Rosstat.
In some cases, reporting should be submitted annually, in others - only at the request of statistics. You need to report to the territorial office of Rosstat at the place of registration.
By the way, it’s very easy to find out whether you are required to submit reports to Rosstat, right on the Rosstat website itself; to do this, you need to indicate your details.
Legal entities and individual entrepreneurs may have completely different statistical forms, because they differ in terms of the types of activities carried out and the scale of the business. You can always view the entire list of forms that Rosstat may require from you on the website.
Failure to submit zero statistical reports faces a fine of 150 thousand rubles
Rosstat clarified the procedure for submitting statistical reporting in the absence of an observed event.
The agency recalled that a number of forms directly indicate that they are submitted only in the presence of a certain phenomenon, for example, in the period under review there were financial investments or the company owed wages to employees, etc. In this case, there is no need to submit zero reports and there will be no penalties. If the instructions for filling out the statistical accounting form do not contain such information, then providing blank reports is mandatory. Otherwise, sanctions will follow under Art. 13.19: fine for the organization from 20 to 70 thousand rubles, the director will pay from 10 to 20 thousand rubles. In the event of a relapse, liability will become stricter: the legal entity will have to transfer up to 150 thousand rubles to the treasury, and the director - up to 50 thousand rubles.
At the same time, officials allowed instead of zero forms to submit a letter to their departments about the absence of indicators.
Letter of Rosstat dated April 8 , 2019 No. SE-04-4/49-SMI
“On submitting zero reporting to Rosstat”
Editor's note:
At the same time, the department asks respondents not to replace “zeros” with letters. This is important in order to reduce the time required for checking statistical reporting and data processing (Rosstat letter dated May 17, 2018 No. 04-04-4/48-SMI). However, officials remind that both options for fulfilling the reporting obligation are legal. That is, if the company does submit a letter, it will not face any reporting.
Late submission of statistical reporting even by one day will result in refusal to accept it.
The statistical forms indicate specific deadlines for their submission, as well as frequency.
In case of violation of these requirements, companies will be fined under Art. 13.19 Code of Administrative Offenses of the Russian Federation. Let us remind you that the fine for legal entities varies from 20 to 70 thousand rubles; in case of relapse, inspectors will collect 150 thousand rubles from the company to the treasury. Rosstat explains this rigidity by technical limitations that do not make it possible to include a late report in the development of official statistical information (Rosstat letter dated March 15, 2019 No. 04-04-4/40-SMI).
Letter of Rosstat dated March 19, 2019 No. 04-04-4/42-SMI
"On financial statements"
Statistical reporting will be accepted only in electronic form
Officials put up draft amendments to the law on statistical accounting for public discussion.
The authors of the innovations propose to oblige companies and individual entrepreneurs to submit statistical reports to statistics exclusively in electronic form. Let us remind you that now this method of submitting statistical forms is voluntary. If the law is adopted, the amendments will take effect from the new year. At the same time, representatives of small businesses will receive a one-year deferment.
Editor's note:
If the amendments are approved, then, perhaps, along the way, changes will be made to the Code of Administrative Offenses of the Russian Federation, establishing a fine for violating the method of submitting statistical reporting, or legislators will stipulate that reporting on paper will be considered unsubmitted. In this regard, sanctions will be applied for violation of deadlines for submitting statistical forms.
How often and when should it be submitted?
Organizations must submit financial statements to Rosstat annually. The deadline for submission is March 31 of the year following the reporting year.
As part of the sample observation, Rosstat itself will send the forms required to fill out, instructions for filling them out and indicate the deadline for submitting them. As part of sample observation, information may be requested for a specific month, quarter or year.
Once every five years, Rosstat conducts continuous observations, when absolutely all companies and individual entrepreneurs are required to submit reports to statistics using special forms. The last time such monitoring was carried out was at the end of 2015. Such reports are submitted by April 1 of the year following the end of the reporting year.
In order not to miss reporting deadlines, you can look at the cheat sheet - the stat calendar.
