Deadlines for submitting statistical reports in 2021: table

From the beginning of 2021, statistical authorities will oblige the small business sector to report on updated statistical reporting forms. According to the amended rules, legal entities will report to statistical authorities on six annual reports, two quarterly and three monthly.

Order No. 414 of 08/11/2014 The Federal State Statistical Services has changed a number of forms for statistical data. Therefore, in the coming tax period, you should expect both new rules and forms, as well as changed deadlines for submitting statistical data.

Who reports

Any organization operating on the territory of the state is obliged to provide Rosstat with a report on the results of its financial activities.

A simplified procedure for submitting statistical forms is provided for medium and small businesses.

There are no clear regulations for everyone regarding the deadlines for submitting reports to Rosstat, that is, they have their own frequency and a different list.

For example, for small enterprises the deadline is once every five years with the provision of statistical forms.

But there are exceptions for small businesses and small enterprises, which are included in the list of those reporting to Rosstat on a monthly or quarterly basis.

Rosstat specialists inform the manager in writing about the need to report or the absence of this need.

You can also clarify this information through the official Rosstat portal.

What surveys will Rosstat conduct in 2021?

In 2021, statistical monitoring of small businesses will be selective. This means that Rosstat will form a sample that will include organizations and individual entrepreneurs who, in addition to the usual forms, also need to submit additional reports.

In addition, federal statistical observation of production and sales costs (input-output observation) is scheduled for 2021. This examination is provided for by the order of the Government of the Russian Federation dated February 14, 2009 No. 201-r, the frequency of which is once every five years. For non-financial commercial organizations (except small enterprises), federal input-output observation will be continuous, for small enterprises (including micro-) - selective.

Rosstat specialists should inform him that the respondent was included in the sample. They are also obliged to inform the respondent about the forms and methods of reporting. But an accountant can take the initiative and obtain information using the Rosstat service statreg.gks.ru, or by calling the territorial statistics office.

What do financial statements consist of?

The financial statements include:

• balance;
• income statement;
• applications to the balance sheet and financial results.

Filling out reporting forms is established by Order of the Ministry of Finance of the Russian Federation No. 66. For enterprises using a simplified system for accounting, simplified reporting forms have been developed for submitting them to Rosstat.

The formation of a package of documents for statistical reporting is formed in accordance with the type of activity carried out by the enterprise.

On its portal, Rosstat offers a freely accessible list of reporting forms.

How to submit reports?

Providing accounting and statistical reporting to Rosstat authorities is possible using one of three options:

1. through the post office - issuing a registered letter with notification of delivery to the addressee;
2. personal visit to the statistics department (can be a manager, chief accountant or representative);
3. via the Internet in electronic form.

Transition from the main page of the Rosstat website www.gks.ru to the reporting page

The State Statistics Department has developed a portal for the convenience of submitting and receiving reports. Thanks to this opportunity, any legal entity can use the transfer of information via the Internet.

Therefore, today the provision of accounting and statistical reporting to Rosstat has become much easier.

How to submit reports to Rosstat

In 2021, statistical reporting forms can be submitted in the same way as last year: “on paper” (in person, through a representative or by mail), or electronically. Electronic reporting, in turn, can be transmitted in one of two ways.

The first way is through a special operator providing electronic document management services. The second way is through the reporting collection system, if it is organized on the website of the territorial division of Rosstat (at the moment, reporting in this way is possible only in 7 regions). To do this, you need to submit an application and receive a login and password to access the service.

Both the first and second methods of transmitting electronic statistical reporting require a qualified electronic signature key certificate (CES).

GMC Rosstat

The information received from respondents is entered for further processing into the Main Interregional Center (GMC) of Rosstat.

The goal of this project was to process the obtained statistical indicators for all regions with the further provision of consolidated data to the State Authority.

The processing of financial statements is carried out by the State Medical Center in accordance with methodological classifiers and reference books, and the Main Administration of the Register (GAR) of Rosstat is also involved in the work.

The work of the last department (GAR) is related to the maintenance, development, and improvement of systems in order to achieve rapid response and a high level of safety.

Deadlines

The regulations for submitting accounting and statistical reporting are established by law and correspond to 90 calendar days after the end of the tax period.

That is, reporting on the results of the past 2021 is due no later than March 31, 2021. There were no major additions or changes.

But at the same time, it becomes important to determine the category of business to which the businessman belongs.

It is this parameter that influences what deadlines will be set for delivery and what type of reporting will be generated.

Determining a medium and small business entity is not difficult; it is enough to navigate the factors:

1. Participation in the authorized capital.

The characteristics of small and medium-sized businesses are indicated by 25% participation shares of other Russian owners and enterprises, as well as individuals. In case of an increase to the permissible value, 49% of investment receipts from foreign firms;

2. Average headcount:

• in an average business there are from 100 to 250 people;
• in small businesses - up to 100 people;
• in micro-enterprises - up to 15 people.

3. Profitability of activity:

• for medium-sized businesses – up to 2 billion rubles;
• for small businesses – up to 800 million rubles;
• for micro-enterprises – up to 120 million rubles.

Accounting reports

Very often, business leaders are faced with misunderstandings regarding their partners and contractors.

And the question of the reliability of such a counterparty becomes one of the main ones. But how to get information?

Service form on the website www.gks.ru for direct access you can use the link

It is worth recalling that all legal entities report to the Federal Tax Service and State Statistics Service. Information about the counterparty is not provided by the Federal Tax Service, but the financial statements of the counterparty can be found on the Rosstat website.

It is enough to enter the following data:

• taxable period;
• TIN;
• OKPO.

And receive a ready-made report depending on the taxation of a specific legal entity.

If, for example, an enterprise keeps records using a simplified taxation system, then the forms will be offered for a simplified balance sheet and profit and loss statement.

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.

ROSSTAT REPORTING

Annual and Interim Reporting Requirements for Accounting

Alcohol Reporting Tax Accounting Accounting Policy

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Rosstat Reporting

With the help of the Rosstat service, you can easily find out what statistical reporting your organization should submit and in what time frame.

To do this, follow the link and fill out one of the details:

OKPO, INN or OGRN.

Rosstat has approved a new edition of statistical reporting forms , which provide information on the availability and movement of fixed assets (funds) and other non-financial assets.

The forms will be used for reporting for 2021.

3 forms have been approved: No. 11, 11 (short) and 11 (transaction).

Form No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets

The section “Information on territorially isolated divisions” was removed from the updated form and new sections were added - “Availability and movement of fixed assets by type of economic activity” and “Availability and average age of fixed assets.”

Now form No. 11 consists of a title page and five sections:

I “Availability, movement and composition of fixed assets”;

II “Availability and movement of fixed assets by type of economic activity”

III “Availability and average age of fixed assets”

IV “Fixed assets that are not subject to depreciation”;

V “Average annual total accounting value of the organization’s fixed assets”

All legal entities (except small businesses and non-profit organizations) must submit the form by April 1.

Form No. 11.XLS

Form No. 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations”

All non-profit organizations are represented by April 1.

Form No. 11 short.XLS

Form No. 11 (transaction) “Information on transactions with fixed assets on the secondary market and their rental”

In both sections, a new column appeared - “Object serial number” and the row numbering changed. In addition, the object status codes have changed.

In Section I, for sold objects it is now necessary to indicate “6”, not “1”, and for acquired objects - “5”, not “2”.

All legal entities, except micro-enterprises, must submit the form by June 30.

Form No. 11 Transaction.XLS

The order provides instructions for filling them out and control ratios.

Order of Rosstat dated July 4, 2021 No. 382

From January 1, 2021, Rosstat will cease its powers to collect financial statements - this responsibility will be transferred to the Federal Tax Service (amendments were made by Federal Law No. 444-FZ of November 28, 2018).

It will be possible to submit reports to the tax authority only in electronic form via telecommunication channels.

Financial statements

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In 2021, many forms of statistical reporting must be submitted on new forms. Among the most common are form 1-enterprise, P-2, P-3, P-4, P-6, P-5 (m), PM and others.

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Submission of Reporting Forms to Rosstat

Form 1 IP - provide individual entrepreneurs, with the exception of agricultural producers or those engaged in retail trade and repair of household products (details in the form);

Form 1 individual entrepreneur months - provided by individual entrepreneurs with more than 101 employees (mining, manufacturing, fishing. Details in the form);

Form 1 IP agricultural - provided by individual entrepreneurs carrying out agricultural activities, including heads of peasant (farm) farms (details in the form);

MP form (micro) - provided by legal entities - micro-enterprises carrying out economic activities other than agriculture;

MP (micro) сх form - provided by legal entities - micro-enterprises carrying out agricultural activities;

The PM industrial form is provided by small enterprises (except for microenterprises), individual entrepreneurs with 16 to 100 employees, engaged in production in the mining and manufacturing industries, and fishing (details in the form).

Form 1 alcohol.XLS Form 1 alcohol and Directions.doc

Alcohol Reporting

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The statutory copy of the annual reporting is submitted no later than March 31.

Accountant calendar

The date of submission of a copy of the annual reporting is considered to be:

1) the date indicated in the note of the state statistics body on its acceptance;

2) the date of sending registered mail with acknowledgment of delivery;

3) the date of sending the annual reports, recorded

statistical authority or telecom operator and indicated in the notice of receipt.

Penalties

According to Article 13.19 of the Code of Administrative Offenses of the Russian Federation:

Failure to submit primary statistical data in the prescribed manner

or untimely provision of this data, or provision

unreliable primary statistical data entails the imposition

administrative fine:

for officials in the amount of 10,000 to 20,000 rubles;

for legal entities - from 10,000 to 70,000 rubles.

Repeated commission of an administrative offense entails the imposition of an administrative fine:

for officials in the amount of 30,000 to 50,000 rubles;

for legal entities - from 100,000 to 150,000 rubles.

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Annual and Interim Reporting Accounting and Reporting

Document Storage Periods

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.

Information service of Rosstat

The newly introduced reporting form will not be mandatory for all business entities. In more detail, and specifically for each subject, you can find out by using the new service, launched in accordance with the order of the authorized bodies of the Russian Federation dated April 22, 2015 No. 381. The created online service provides accessible and understandable data on the newly introduced reporting forms.

Using this service is quite simple. By going to the Rosstat website, through the personal user account, you enter the information of the enterprise: company name, INN or OKPO. Having correctly specified the information, the system produces the entire list of reporting forms, including new ones.

Information from statistical services about the introduced new reporting forms for business entities is free of charge. When an entrepreneur contacts Rosstat in writing for a list of updated reporting forms, all material is sent to the subject at the postal address or to the address indicated in the Unified State Register of Entrepreneurs.

PM form: instructions for filling out - 2017

Current as of: August 15, 2021

The PM form “Information on the main performance indicators of a small enterprise” (Appendix No. 16 to Rosstat Order No. 414 of August 11, 2016) is quarterly. However, it is filled out with a cumulative total from the beginning of the year (clause 6 of the Instructions for filling out, approved by Rosstat Order No. 414 dated August 11, 2016).

The PM form for 9 months of 2021 must be submitted to the territorial body of Rosstat at the location of the enterprise no later than October 30, 2021. The fact is that the last day of the deadline is October 29, which is Sunday, so you can submit the form on the next working day.

PM form - statistics: form 2017

The current PM form is valid from the report for January-March 2021. Please note that, unlike previous “editions” of the form, the current one indicates the type of activity that the organization conducts, in accordance with the OKVED2 classifier (approved by Order of Rosstandart dated January 31, 2014 No. 14-st).

Read about filling out the PM form in 2021.

Microenterprises

Changes await micro-enterprises engaged in retail trade. Previously, they submitted the TORG (micro) form, but this report has been canceled since January of this year. Organizations with a license for the retail sale of alcohol from 2021 will no longer submit the “1-accounting” form to Rosstat, and companies with a license for the production, storage and supply of ethyl alcohol will not fill out the “1-alcohol” form.

Microenterprises included in the sample in connection with the observation of small businesses will have to fill out the form “MP (micro)” (Information on the main performance indicators of a microenterprise). The form was approved by Rosstat order No. 414 dated 08/11/16, and instructions for filling it out were put into effect by Rosstat order No. 704 dated 11/02/06. The report must be submitted no later than February 5, 2021. Most of the individual entrepreneurs included in the sample need to report in the “1-IP” form no later than March 2 (approved by Rosstat order No. 414 dated August 11, 2016). We add that the territorial statistics body has the right to request other forms.

Fill out and submit “MP (micro)” and “1‑IP” for free via the Internet

Micro-enterprises included in the sample as part of the federal input-output monitoring will have to report in the form “TZV-MP” (Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016). The form and instructions for filling it out were approved by Rosstat order No. 373 dated July 29, 2016. The report must be submitted no later than April 1, 2017.

PM form: who takes it in 2021

As follows from the instructions for filling out the PM form, in 2021, legal entities that belong to small enterprises must submit it, as before. Including simplified companies, temporarily non-operating companies (clause 3 of the Instructions, approved by Order of Rosstat dated January 25, 2017 N 37, hereinafter referred to as the Instructions), as well as bankrupt organizations that have not yet been liquidated, in which the bankruptcy procedure has been introduced (clause 1, 4 Instructions for filling out, approved by Rosstat Order No. 414 of August 11, 2016, Article 4 of the Law of July 24, 2007 No. 209-FZ, paragraph 3 of Article 149 of the Law of October 26, 2002 No. 127-FZ). But individual entrepreneurs and micro-enterprises are not required to fill out and submit this form (clause 1 of the Instructions).

The PM-statistics form includes information on the legal entity as a whole, including information on its branches and separate divisions, regardless of their location (clause 2 of the Instructions).

Small enterprises (except micro)

Quite a lot of innovations are provided for small businesses. Those involved in road transport of goods will no longer submit the “1-APT” form. Organizations with a license for the retail sale of alcohol from 2021 will no longer submit the “1-accounting” form to Rosstat, and companies with a license for the production, storage and supply of ethyl alcohol will not fill out the “1-alcohol” form. Companies selling alcohol wholesale will stop submitting the “1-alcohol (wholesale)” form.

Legal entities belonging to small wholesale trade enterprises, starting with reporting for the first quarter of 2021, will not submit form “3-sb” (export). Another form for wholesalers will change significantly (Information on the export of products (goods)). From now on, there is no section “Certificate on production, sales and product balances in kind”. At the same time, you will have to submit this form not once a year, as before, but quarterly on an accrual basis. For January-March, January-June, January-September, information is provided no later than the 5th day after the reporting period; for the year - no later than March 1 after the reporting year.

Fill out and submit the current “1-export” form via the Internet Submit for free

Subjects included in the sample in connection with the observation of small businesses need to fill out the “PM” form (Information on the main performance indicators of a small enterprise). The form was approved by Rosstat order No. 414 dated 08/11/16, and instructions for filling it out were put into effect by Rosstat order No. 37 dated 01/25/17. The report is submitted quarterly until the 29th day after the reporting period. Most of the entrepreneurs included in the sample need to report no later than March 2 in form 1-IP (approved by Rosstat order No. 414 dated August 11, 2016). We add that the territorial statistics body has the right to request other forms.

Small enterprises included in the sample as part of the federal input-output monitoring will have to report on the TZV-MP form (Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise for 2016) . The form and instructions for filling it out were approved by Rosstat order No. 373 dated July 29, 2016. The report must be submitted no later than April 1, 2017.

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.

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).

Entities not related to small and micro enterprises

Companies (except small and micro ones) engaged in road transportation of goods will no longer submit the “1-APT” form. Organizations with a license for the retail sale of alcohol from 2021 will no longer submit the “1-accounting” form to Rosstat, and companies with a license for the production, storage and supply of ethyl alcohol will not fill out the “1-alcohol” form. Legal entities selling alcohol wholesale will stop submitting the “1-alcohol (wholesale)” form.

Wholesale organizations (except small and micro), starting with reporting for the first quarter of 2021, will not submit the “3-sb” (export) form. Another form for wholesalers has changed significantly (Information on the export of products (goods)). From now on, there is no section “Certificate on production, sales and product balances in kind”. At the same time, you will have to submit this form not once a year, as before, but quarterly on an accrual basis. For January-March, January-June, January-September, information is provided no later than the 5th day after the reporting period; for the year - no later than March 1 after the reporting year.

There are innovations for commercial and non-profit organizations that provide paid services to the population (including management companies, housing and housing-construction cooperatives, as well as homeowners associations). In 2017, instead of Appendix No. 3 to the “P-1” form, they will submit “P (services)” (Information on the volume of paid services to the population by type). The form and instructions for its use were approved by Rosstat order No. 388 dated August 4, 2016. The frequency of reporting depends on the average number of personnel. If this figure exceeds 15 people, the form must be submitted monthly. If the average number of employees is 15 people or less, the form must be submitted quarterly.

All non-financial commercial organizations (except small and microenterprises) must report under federal input-output surveillance no later than April 1, 2021. In particular, it is necessary to submit an appendix to Form 11 “Information on the species composition of commissioned fixed assets” (approved by Rosstat order No. 289 dated June 15, 2016). In addition, you need to submit one of the annexes to the form “1-enterprise TZV” (Information on expenses for the production and sale of products (goods, works and services)). The application must correspond to the main type of activity. Thus, companies engaged in printing and publishing activities submit an application in the form TZV D-22, construction organizations submit an application in the form TZV F-45, etc. These forms were approved by Rosstat order No. 374 dated July 29, 2016.

Basis and legal basis

Statistical reporting is another type of reporting that business entities (organizations and entrepreneurs) are required to provide to the state along with accounting and tax reporting.

This obligation is established at the legislative level - 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” and adopted in pursuance of this law, Resolution of the Government of the Russian Federation of August 18, 2008 No. 620 “On the conditions for providing mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting.”

The legislation establishes that statistical reporting must be submitted without fail, according to established forms in paper or electronic form - at the choice of the respondent (the person or organization that submits this or that statistical reporting).

Statistical observation can be continuous or selective. Continuous observation is one that requires constant reporting, within the time limits established by law. Selective observation is when statistical bodies do research on a sample they have determined, and there is a chance of getting into this sample for each specific organization or individual entrepreneur, but it is not 100%.

Who is required to submit statistical reports?

Respondents of statistical observation - this is how the law names all those who fall into this very observation and, accordingly, receive the obligation to report.

The respondents are:

• Legal entities, state authorities and local governments, branches, representative offices and subdivisions of foreign organizations operating in Russia.
• Individual entrepreneurs.
• Small businesses.

Small businesses (including most individual entrepreneurs) submit statistical reports in a simplified manner. This 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 Unified Register of Small and Medium Enterprises is posted on the Tax Service website.

Let us remind you that small businesses in 2021 include companies and individual entrepreneurs that:

• the average number of employees in 2021 does not exceed: 100 people inclusive for small enterprises, 15 people inclusive for microenterprises;
• revenue excluding VAT for 2021 does not exceed: RUB 800 million. — for small businesses; 120 million rub. - for micro-enterprises.

An organization will lose its SMP status if the maximum values ​​of these criteria are exceeded for three consecutive calendar years. For the first time, an organization may lose its SMP status in 2021 if the limit values ​​are exceeded in 2021 - 2021. (Letter of the Federal Tax Service dated August 18, 2016 N 14-2-04 / [email protected] (clause 1)).

There is one more condition for companies to be classified as a small business. The total share of participation in their authorized capital should not exceed:

• if the authorized capital includes the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations - 25%;
• if the authorized capital includes organizations that are not small and medium-sized enterprises, as well as foreign companies - 49% in relation to each such share of participation.

Article 5 of Law N 209-FZ states that federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting:

• Continuous statistical observations. They are held once every five years.

• Selective statistical observations based on a representative (representative) sample. They are carried out through monthly and (or) quarterly surveys. For micro-enterprises, sample observations are carried out annually.

What does this mean in practice?

If a company is a small business, then it submits reports to statistics only if it is included in the sample. In this case, Rosstat will notify her of the need to submit a report. Other companies, as a general rule, are required to report to statistics regularly. At a minimum, you need to submit a copy of the annual financial statements to the statistics office. But not only that - there are many statistical reporting forms, some of which must be filled out by most companies.

For each form approved by Rosstat, explanations are usually provided for what types of enterprises and types of economic activities it is mandatory, as well as the deadlines and frequency of reporting.

What OKVED codes to enter?

In reports submitted to statistical authorities, it is necessary to indicate codes of types of economic activity.
When preparing financial statements for 2021, transitional difficulties may arise. They are due to the fact that in 2021 the OKVED classifier was in effect (OK 029-2007 (NACE Rev. 1.1)). Starting from January 2021, it was replaced by the OKVED2 classifier (OK 029-2014 (NACE Rev. 2)). It is not entirely clear which classifier companies and entrepreneurs (also called respondents) should use when filling out forms for the past year. Recently, Moscow City Statistics Service published a letter dated January 11, 2017 No. OA-51-OA/4-DR. It states that in the annual statistical observation forms for 2021, the codes of the old OKVED (OK 029-2007 (NACE Rev. 1.1)) should be indicated. Whereas the codes of the new OKVED2 need to be used later, namely, when filling out forms, starting with the reporting periods of 2017 (see “The capital branch of Rosstat reported which OKVED codes to indicate in statistical reporting for 2021”).

To fill out and submit reports, it is most convenient to use web services, where all relevant details are installed automatically, without user intervention. Accordingly, the accountant does not need to monitor changes in legislation and independently install updates in his program. If an accountant, when filling out a form, indicates an outdated or invalid value, the web service will indicate the error and tell him what to do.

Fill out and submit all reports to Rosstat for free via the web service

Statistical reporting forms

Federal statistical observation forms are approved by Rosstat. Each form includes statistical indicators, frequency, deadlines, methods, submission addresses and the procedure for filling out the form.

All forms of statistical reporting can be found on the official website of Rosstat. There are quite a few of them, we will list just a few that are relevant for most companies:

• basic information about the activities of enterprises (1-enterprise);
• information about the financial condition of the organization (P-Z);
• information on the number, wages and movement of employees of the organization (P-4);
• information on underemployment and movement of workers (P-4 (NZ));
• information on the number and wages of employees (1-T) - for organizations that do not report monthly in Form P-4;
• information on additional professional education of the organization’s employees (1-personnel).

Order of Rosstat dated August 11, 2016 N 414 approved a new form of federal statistical observation N PM “Information on the main performance indicators of a small enterprise”, valid from the report for January - March 2021. In 2021, Rosstat issued Order No. 37 dated January 25, 2017 approving new instructions for filling out this form.

The federal statistical observation form is provided by legal entities that are small enterprises 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.” Individuals carrying out entrepreneurial activities without forming a legal entity, as well as micro-enterprises, do not submit this form.

Order of Rosstat dated January 29, 2016 N 33 “On approval of the Instructions for filling out the federal statistical observation form N PM “Information on the main performance indicators of a small enterprise” is considered invalid.

What determines the composition of statistical reporting?

The composition of statistical reporting depends not only on the fact of participation (or non-participation) in Rosstat surveys, but also on the category of the respondent: micro-enterprise, small or medium-sized enterprise. The criteria for each category are given in the article of the Federal Law of July 24, 2007 No. 209-FZ. Thus, the category is established depending on revenue, the average number of employees and the fact of participation in the authorized capital of government agencies, foreign companies and some other persons (see “The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed” and “Ministry of Economic Development clarified who is a small business").

Tax authorities assign one category or another to organizations and entrepreneurs. The results are reflected in the unified register of small and medium-sized businesses. As the name suggests, this register includes small and medium-sized enterprises. Those who do not belong to them are not in the register.

Also, the composition of statistical reporting depends on the type of activity that the company or individual entrepreneur is engaged in. Let's consider what innovations are provided in 2021 for each category, taking into account industry characteristics.

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.