Is a small business required to rent report to statistics? By law, organizations are required to regularly report on established forms to regulatory authorities. The latter include not only the tax office, the Social Insurance Fund and the Pension Fund, but also the Statistics Service.
Rosstat requirements for reporting forms vary depending on the type of activity of each enterprise, as well as on the volume of revenue, profit margin, average headcount and other economic indicators. Small business is a kind of “beneficiary” in the statistical information processing system: special simplified statistical reporting forms.
Rosstat carries out a “sampling”
The functions of statistical bodies are, in essence, simple: to collect and summarize information on the economic indicators of the activities of Russian enterprises. It is to obtain reliable data that Rosstat obliges entrepreneurs to prepare and submit reports.
However, it should be borne in mind that individual representatives of small businesses are “noted” by statistics officers only if they are in the so-called “sample”. For this reason some small firms We have never received requests to submit a report to statistics.
The Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation" The criteria for classifying enterprises as small businesses are as follows:
- Average number of employees. To be considered a micro-enterprise, there must be no more than 15 employees on staff. For small ones, this limit is no more than 100 people.
- Share of legal entities in the authorized capital. For medium and small businesses the bar is set: no more than 25%
- The amount of revenue for a micro-enterprise should be no more than 60 million rubles. For small businesses – 100 million rubles.
How can you find out if a company is included in Rosstat’s sample observations? It’s very simple: the Statistics Service of your region will make sure that you receive a request to provide information in advance. Postal employees will deliver you a corresponding letter with a reporting form attached. In addition, as practice shows, this will be followed by a follow-up call from the statistics curator.
Reports for 2015 must be submitted by April 1, 2016. On the Internet on the Goskomstat website there is a list of organizations that came under selective surveillance this year. In order for the page to open the list of entities required to submit information, in the “Reporting” section you should find your region and territorial department of Statistics. If your company is on this list, but did not receive a letter from statistics until mid-March 2016, contact the territorial office of Rosstat yourself. Nobody canceled the fine for failure to provide statistical reporting, even if you did not receive a letter from Rosstat (after all, it could simply not arrive or get lost).
What reports to submit to statistics?
Statistical reporting forms are individual for each business entity, depending on performance indicators. But, for example, there are special forms for individual entrepreneurs that must be submitted:
- Form 1-IP “Information on the activities of an individual entrepreneur”
- Form 1-IP “Information on the activities of an individual entrepreneur in retail trade”
The first form in the list is submitted if the individual entrepreneur is not an agricultural representative, the second - if the individual entrepreneur is engaged in retail trade.
Statistics reports are filled out by hand or by machine: the main thing is that the data is entered correctly. Then the forms are sent to Rosstat - by mail, courier or remotely, at electronic format through the Internet. We emphasize once again: the sampling is carried out annually. And if your company comes under statistical surveillance, you will be required to submit information:
- monthly or quarterly: depending on the reporting form;
- once a year: this is the privilege of micro-enterprises.
In addition, Rosstat conducts continuous statistical observation every five years, which applies to all organizations without exception.
Submission of financial statements to statistics
To confirm the reliability of the company's main economic indicators, Statistics requires the provision of a balance sheet compiled as of the last reporting date. Please note that “simplified” people are also required to form financial statements. The deadline for providing the balance is the same for both the Federal Tax Service and Rosstat: until March 31 of the next year.
Updated: November 30, 2018 by: Everything for individual entrepreneurs
Organizations and entrepreneurs are required to report to statistical authorities - Rosstat (clause 4 of article 346.11 of the NKRF). Reporting statistics in 2018 for enterprises consists of several reports.
From this article you will learn:
- How to find out what reporting you must submit
- List of reporting of small enterprises in 2018
- What should small businesses report as annual statistics?
Breaking news for accounting departments:. Read in the magazine
Despite the availability of forms, you may have never submitted a report to a statistical office before. It is explainable. The fact is that the territorial bodies of Rosstat in relation to small enterprises and individual entrepreneurs carry out selective statistical observations. Not everyone must report, but only those included in the sample.
We’ll tell you further how to check if you are on Rosstat’s lists. And if you are on the simplified tax system, this article will help you "" in the magazine "Simplified".
What reports must be submitted to statistical authorities in 2018
All companies submit a balance sheet and financial statements. Let us note that organizations must submit an annual balance sheet, a statement of financial results and appendices to them to the state statistics authorities at the place of registration (clause 1 of article 18 of the Federal Law of December 6, 2011 No. 402-FZ). Read about that in the book "Simplified. Annual Report - 2017". To read articles for the magazine "Simplified" for 3 days.
Thus, a mandatory copy of the financial statements for 2017 must be submitted no later than three months after the end of the reporting period, that is, until March 31, 2018 inclusive.
Attention! Absolutely all companies submit this form. To do this, you do not need to receive any letter from Rosstat. Entrepreneurs do not submit financial statements, since they are allowed not to do accounting.
If you have a micro-enterprise or individual entrepreneur, then you only need to report to “statistics” based on the results of the year. Other small firms report every quarter. In the table, see what forms were submitted by the companies and individual entrepreneurs included in the sample at the beginning of 2018.
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Who rents |
In what form |
When? |
|---|---|---|
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Individual entrepreneurs |
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Microenterprises |
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Other small companies |
* From the first quarter of 2018, hand over new uniform No. PM, approved. .
Continuous and selective observation
Statistical observation can be solid or selective.
In the first case, statistical reporting must be submitted all respondents in the study group. For example, if continuous statistical monitoring of activities in the field of trade in motor vehicles is carried out, the established forms of statistical reporting must be submitted by all organizations and entrepreneurs that were assigned OKVED code 50.10 when registering with the territorial division of Rosstat.
If a sample observation is carried out, not all organizations and entrepreneurs that trade in vehicles must submit statistical reports, but only those that, by decision of Rosstat, were included in the sample.
Continuous statistical observations regarding their activities are carried out once every five years (Part 2 of Article 5 of the Law of July 24, 2007 No. 209-FZ). The last continuous observation was in 2016 (passed in 2015) . Accordingly, the next continuous observation will be in 2021.
In 2018 - only selective observation.
Selective statistical observations are carried out:
- monthly and (or) quarterly - in relation to small and medium-sized enterprises;
- annually for micro-enterprises.
The list of small and medium-sized businesses subject to selective statistical observation is determined annually by Rosstat. Only organizations and entrepreneurs should submit statistical reports as part of sample observation. which are included in this list.
To accurately determine the composition of your statistical reporting, it is better to immediately contact the territorial division of Rosstat at the place of registration. Informing about what forms need to be submitted and how to fill them out is the direct responsibility of the territorial divisions of Rosstat. Moreover, they are obliged to do this free of charge.
Also, go to the official website of the department. Often necessary information can be found on the websites of regional branches of Rosstat. They are all presented in the form interactive map on the Rosstat portal. Such sites are organized according to a single principle. Thus, in the “Reporting” section there is a special provision for the “Statistical reporting” item. In it you can look at current federal and regional statistical reports, find instructions on how to fill them out and, most importantly, decide whether you need to submit them.
Tables of current statistical reporting forms are also provided on the department’s website. They are developed and systematized in accordance with All-Russian classifier species economic activity(OKVED).
Forms of statistical reporting are indicated according to the lines of the timesheets. Types of economic activity are shown in the columns of the table; the section number according to OKVED (the first two digits of the OKVED code) is indicated in brackets. The + sign at the intersection of the lines and the graph indicates that an organization or entrepreneur that is engaged in a particular type of activity is required to submit this form of statistical reporting.
This way you can decide on the composition of the statistical reporting of continuous observation.
For selective observation there are their own specific forms. Lists of organizations that were included in the sample can also be found on the websites of territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.
How to find out what reports you must submit to Rosstat in 2018
- List of statistical reports for 2017 (when and which ones to submit)
- How to submit a report to statistics for small businesses for 2017
- What statistical reports do individual entrepreneurs and LLCs submit in 2018?
In 2018, observation is selective (Clause 1, Article 5 of the Federal Law of July 24, 2007 No. 209-FZ). This means that the forms are filled out only by those companies and individual entrepreneurs that were included in the sample.
Go to the site https://websbor.gks.ru/online/#!/gs/statistic-codes and find out what Rosstat expects from you. Let us explain how to work with this site.
In the first line, leave “notice for legal entities” if you are an accountant in a company. This value is the default. If you want to find out about individual entrepreneurs’ reports, select in this line “notification for individual entrepreneurs, heads of peasant (farm) farms.”
Next, enter your details. Indicate OKPO, INN or ORGN (for entrepreneurs - OGRIP). You can fill in all fields or just one of your choice. After that, enter the verification code. These are the numbers you will see on the screen next to the field (see picture below).
Click the button "search". If you specified everything correctly, the search results will appear on the screen. You will see OKPO and the name of your company. Select "List of forms". The system will give you the file Statgorms********.pdf. Instead of asterisks in the file name there will be your OKPO code. This notification file specifies which reports and when to submit to “statistics”. See an example of a notification with form names at the top of this page.
If your notification contains only OKPO and the name of the company, you are in luck. This means that you were not included in the sample and are not filling out statistical forms for 2017. See an example of a blank notification below.
You can download the reporting forms from the same Rosstat service where you received the notification. Go to the notification file. In the right column of the plate you will find the OKUD report code and the inscription "Download". Click on this inscription, and another table will appear on your screen. Depending on what kind of report you require, the table will have forms for small businesses, for companies that sell alcohol, etc.
Select the report you need in the new table and click on its code. You will receive the form in text format. Save it to your computer to print it out or fill it out immediately. in electronic format.
You can fill out reports in “statistics” manually and personally bring them to the territorial office of Rosstat. Or you have the right to send a paper report by regular mail by registered mail with notification and a list of the attachments. In the inventory, indicate which forms you are sending.
Another variant. You can fill out an electronic report and send it through the Rosstat website gks.ru or through a specialized telecom operator. In both cases you must have a certificate electronic signature.
How to determine key indicators for statistical reports
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Index |
How to determine |
|---|---|
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Average number of employees |
According to the report card, sum up the number payroll workers for each day of the period and divide by the number of days in the period* |
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Average number of employees |
Add up the average number of employees, the average number of external part-time workers and the average number of employees under civil law contracts |
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Accrued salary fund |
According to accounting data, calculate the turnover from the debit of the expense account (20, 26 or 44) and the credit of account 70. Subtract social payments from this indicator, if any |
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Social payments |
Sum up severance pay, the cost of gifts given, financial assistance and other similar payments |
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Number of man-hours worked |
Using the timesheet data, calculate the number of hours worked by all employees of the company |
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Revenue (net) from the sale of goods, works and services |
Take the figure from the "Revenue" line of the income statement |
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Products shipped own production, performed work and services using our own resources |
According to accounting data, calculate the turnover on the credit of account 90 of the “Revenue” subaccount. Subtract the proceeds from the sale of purchased goods from this amount. |
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Sold goods not of own production |
According to accounting data, calculate the turnover on the credit of account 90 of the “Revenue” subaccount in terms of purchased goods sold |
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Investments in fixed capital |
By accounting calculate the turnover from the debit of account 01 |
Fines for failure to submit reports to Rosstat
If you are included in the sample, but did not submit the required report, you will be fined under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For officials and entrepreneurs, the amount of sanctions is from 10,000 to 20,000 rubles. For organizations - from 20,000 to 70,000 rubles. The exact amount will be determined by the head or deputy of the territorial body of Rosstat (Part 2 of Article 23.53 of the Code of Administrative Offenses of the Russian Federation).
If you have not submitted your company’s accounting records to “statistics,” you may face sanctions under Article 19.7 of the Code of Administrative Offenses of the Russian Federation. For company officials, this is a fine of 300 to 500 rubles. or warning. Plus, the organization itself will be subject to a fine of 3,000 to 5,000 rubles. The violation protocol is drawn up by specialists from Rosstat (Article 28.3 of the Code of Administrative Offenses of the Russian Federation). And the amount of the fine will be set by the magistrate (Part 1 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation and letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI).
For failure to submit statistical reports, firms face an administrative fine of up to 70,000 rubles, and for an unsubmitted balance - up to 5,000 rubles. (Articles 13.19 and 19.7 of the Code of Administrative Offenses of the Russian Federation).
If you are an accountant at a firm that was included in the statistical sample, be careful. For accounting and statistical reporting not submitted to Rosstat on time, two types of administrative fines are imposed. Under articles 13.19 and 19.7 of the Code of Administrative Offenses of the Russian Federation. So find out in advance what reports are expected of you. And submit all forms on time.
Do all organizations have to submit reports to Rosstat? How to submit reports to organizations with branches? How can I submit a report? These and other questions are answered by the deputy head of Mosoblaststat and the head working group“Electronic collection” in Rosstat Galina Nikolaevna Gasanova.
— Galina Nikolaevna, why are statistics collected at all? It is always easier for people to do something when they understand why it is needed.
— To make decisions at the state level, it is necessary to have a complete picture of what is happening in the country. Statistics serve this purpose, aggregating thousands of indicators about social, economic, demographic, environmental and other processes. But not only the state is interested in statistics. This is a kind of “initial data” for solving any problem - be it a regional or municipal planning or business strategy of a private company.
— Many people are concerned that information submitted to statistical authorities may be made public. How is this regulated by law?
— Official statistics are summary information. It is she and only she who is subject to publication. Primary statistical data, which are contained in respondents’ reports, are used only for the generation of official statistical information. They are not subject to disclosure or distribution (Article 9 of the Federal Law of October 29, 2007 No. 282-FZ).
— Do all organizations need to report to Rosstat? Are there any relaxations for individual entrepreneurs?
— Everyone needs to report, but with different frequencies and according to a different list of forms. For enterprises and organizations classified as small and medium-sized businesses, a simplified procedure for compiling statistical reporting has been established. For example, not all small enterprises report monthly and quarterly, but only those included in the sample. All small enterprises submit reports only once every five years - when conducting a comprehensive survey of small and medium-sized businesses.
Respondents will find a comprehensive answer to the question in brief instructions for filling out forms, which are approved by orders of Rosstat simultaneously with the forms of these forms.
— By what criteria does an enterprise qualify as a small and medium-sized enterprise?
— The criteria are established by Federal Law No. 209-FZ dated July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” The law defines which companies cannot be classified as small and medium-sized businesses. These are legal entities in whose authorized capital there is a share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities or citizens, as well as legal entities that are not small and medium-sized businesses, exceeds 25 percent.
Other legal entities and individual entrepreneurs can be classified in this category depending on the average number of employees for the previous calendar year or revenue from the sale of goods (work, services). The maximum revenue values for each category of small and medium-sized businesses are established by Decree of the Government of the Russian Federation dated July 22, 2008 No. 556.
— Let’s consider a situation where a legal entity has several separate divisions in different cities. How and where should reports be submitted in this case?
- According to Federal law dated November 29, 2007 No. 282-FZ, such companies provide data both for legal entities and for separate divisions in in the prescribed manner. The order of submission for each form is established in the instructions for filling it out. There are several forms in which information is presented as a whole for a legal entity, for example, Form 1-enterprise. Most forms are required to be filled out as for each separate division, and for a legal entity without these separate divisions. Accordingly, they need to be submitted both at the location of the corresponding separate division (per separate division) and at the location legal entity(without separate divisions).
At the same time, the Regulations on the conditions for mandatory submission of primary statistical data, approved by Decree of the Government of the Russian Federation dated August 18, 2008 No. 620, gives the head of the company the right to oblige departments to report independently.
— Are there penalties for failure to submit reports to Rosstat?
- Yes, they exist. In accordance with the Regulations on the conditions for mandatory submission of primary statistical data, statistical authorities have the right to fine enterprise managers not only for being late, but also for submitting false information, i.e. submission of reports in violation of instructions for filling out forms, arithmetic or logical errors (clause 6, 14 of the Regulations). The amount of the administrative fine imposed in this case can range from three thousand to five thousand rubles (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). At the same time, penalties are provided for each case of violation.
— How to find out the set of forms on which an organization needs to report?
— On the websites of Rosstat and territorial statistical bodies in the section “Metadata and normative and reference information” you will find a list of all forms of federal statistical observation.
In addition, the website contains a calendar of statistical reporting on this year. By selecting a specific date in the calendar, you will see the name of the form submitted on that day and the list of respondents who need to submit it.
For any questions related to filling out or submitting reports, please contact the statistical authority at the location of your organization - we are always happy to help you.
— Reports can be submitted to statistical authorities both on paper and electronically. Regardless of the method of presentation, the report must be signed by an official; when submitted electronically, with a valid electronic digital signature of the official.
It is certainly more convenient for respondents to submit reports electronically with an electronic digital signature. At the same time, respondents not only significantly save time that they would have spent on registration postal item or a visit to the department, but also reduce the risk of penalties. This is due to the fact that in software The necessary controls have been put in place to allow data to be verified before sending the report to the statistical authorities.
Data can be prepared using software that is provided free of charge by Rosstat or offered by special communications operators who have entered into an agreement with statistical authorities. Reporting is accepted with any legitimate electronic digital signature, i.e. additional financial costs When submitting reports electronically, the respondent does not bear any responsibility.
For any questions regarding the transfer of electronic reporting, you can contact territorial body statistics or the hotline of the special operator with whom you work.
In conclusion, I would like to emphasize once again: the report that you submit to the statistics body is a small but important fragment of a large all-Russian information “map”. A lot depends on the accuracy and correctness of the information you provide. Maybe it’s the right course chosen by the company you work for.
From the editor. For information on how you can submit statistical reports electronically, read “” and “”.
All major actions carried out by government agencies are subject to recording in statistics. It is written on a special form. This allows you to somewhat understand how each instance works and how many people apply to this or that fact. A similar situation occurs in companies with individual entrepreneur status.
A distinctive feature here is the transition from the previous OKVED code to the new one, federal observations on input and output, as well as the abolition of the alcoholic form. In such reports you now need to indicate the code of the type of economic activity. And here the question of the transition period arises.
And now the accountant does not need to constantly update the details and monitor changes in current legislation. It is enough to install the updates yourself or set the automatic update. If an accountant makes a mistake, the system will not allow you to generate reports. The service will also tell you how to proceed in this situation.
To which bodies is it submitted?
By general rules all such reports are submitted to the territorial body of Rosstat at the place of registration or location of the company or individual entrepreneur.
Reporting is not provided to other companies. The exceptions are state funds, Pension and Social.
Forms
There are several reporting forms for statistics.
Penalties for late submission of reports to statistics
Others
Other entrepreneurs also do not submit such forms. If the company provides paid service to an individual, then they submit Form P. The frequency directly depends on the average number of specialists.
If there are more than 15 people, then monthly provision. If less, then it is provided quarterly.