The PM-prom form, which stands for “Statistical Report on the Production of Products by a Small Enterprise,” is an important tool for collecting statistical data. This is a document developed on the basis of Order No. 541 of Rosstat dated August 21, 2017 (Appendix No. 19), and began to be applied in January 2021.
Which organizations are required to provide this report? The PM-prom form is required for enterprises recognized as small (it is worth noting that microenterprises do not provide this reporting), as well as for individual entrepreneurs engaged in a field of activity where the number of employees ranges from 16 to 100 people. This includes areas such as mining or manufacturing, logging, electricity, gas and steam production and distribution, and fishing.
An example of filling out this statistical form is presented at the end of this material. The report is submitted monthly, no later than 4 working days of the month following the reporting month. In other words, in order to provide a report for February, you must fill out the PM-prom form and submit it to the statistical authorities no later than March 6.
It should be strictly taken into account that this mandatory report is also required from branches and representative offices of foreign companies operating in Russia.
The essence of the PM-prom form
PM-industry is one of the key forms of reporting for small enterprises actively involved in the production of goods. Every month, organizations are required to submit this form to the Federal State Statistics Service.
This form collects statistical data on the production process and the release of finished products. Detailed instructions for filling out the form and submission rules are contained in Appendix No. 3 to Rosstat Order No. 472 dated July 31, 2018. This version of the form has been used since January 2019 and remains in force in 2021. The form code according to OKUD is 0610010.
Reporting within the PM-prom form: Who is required to submit
The PM-prom form, officially called “Information on the production of products by a small enterprise,” requires attention from certain organizations. To submit this report, the following criteria must be taken into account:
- Submission of a PM-industrial report is mandatory for organizations engaged in small businesses (however, micro-enterprises are not subject to this requirement).
- Individual entrepreneurs (IEs) with 16 to 100 employees are also required to submit a report.
The PM-prom report is provided by organizations engaged in the following activities:
- Gas supply.
- Water distribution.
- Electric power industry.
- Mining and manufacturing industry.
- Logging activities.
- Fishing.
PM-prom: Statistical report for a variety of small business areas, such as industrial production, energy, logging and fishing.
Important clarifications:
- Enterprises submit a PM-prom report if they are included in the Rosstat sample.
- Detailed instructions for filling out the report and the form itself are posted on the website of the territorial statistics bodies.
- The PM-prom report should not be confused with another report, PM “Basic data on the enterprise’s activities,” which is submitted by both companies and individual entrepreneurs to Rosstat.
Who is required to provide a PM-prom report?
The PM-prom form must be submitted by both legal entities and individual entrepreneurs if they fall under the category of small businesses. This includes the following areas of activity:
- Extractive industries.
- Manufacturing industries.
- Production or supply of electrical energy, steam and gas.
- Logging.
- Fishing.
Companies that have temporarily suspended their activities or are in the process of bankruptcy proceedings as part of bankruptcy proceedings are also required to provide a PM-prom report in the prescribed manner.
Please note that micro-enterprises are exempt from the obligation to provide this statistical report. This category includes business entities with no more than 15 working employees and a turnover not exceeding 120 million rubles annually. If the number of employees is 16 people and the revenue is 121 million rubles or more, companies and individual entrepreneurs are required to submit a report in the prescribed manner.
It is important to note that the provision of the PM-industrial report is carried out in accordance with the generally accepted selective procedure for small enterprises. Thus, the obligation to provide a report arises only for companies included in the Rosstat sample. If you have not received the corresponding notification, it is strongly recommended to check the mandatory submission of the report on the official website of the department.
Who provides the PM-PROM form and when?
The obligation to provide the PM-PROM form ("Information on the production of products by a small enterprise") is assigned to certain organizations, and the process of submitting this document is regulated as follows:
- The following entities must submit the PM-PROM form:
- Legal entities and individual entrepreneurs having the status of small enterprises (with the exception of microenterprises) and operating in the following areas:
- Production of goods within the mining and manufacturing industries;
- Production and supply of electricity, gas and steam;
- Logging;
- Fisheries.
Microenterprise status is granted to economic entities that meet the following conditions:
- The number of employees does not exceed 15 people;
- The annual turnover does not exceed 120 million rubles.
Consequently, all companies and individual entrepreneurs included in the register of small businesses, but exceeding the specified indicators, are required to submit the PM-PROM form.
- The following are also required to submit a report:
- Individual entrepreneurs with a staff of 16 to 100 people engaged in the mentioned types of activities.
We emphasize that small and medium-sized enterprises provide the PM-PROM form (like other statistical reports) if they are included in the Rosstat sample. You can find out whether your company is included in this sample on the official website of the department.
The PM-PROM report reflects information about all manufactured products of an economic entity (for sale, for internal use, using its own or supplied raw materials).
- Information can be presented in the following formats:
- In physical terms (for example, in pieces, tons).
- In value terms (at actual cost or accounting prices, and in the case of products made from supplied raw materials - at full cost, taking into account the cost of raw materials).
During 2021, the PM-PROM report is sent to Rosstat at the end of each month - on the fourth working day after the end of the reporting period.
The deadlines for submitting the report can be discussed in more detail on the official website of Rosstat.
Please note that our article does not constitute legal advice and it is recommended that you contact the competent authorities or specialists for complete and up-to-date information.
Who needs to submit a PM report in 2021
The PM report form ("Information on the production of products by a small enterprise") must be submitted by certain entities quarterly before the 29th day of the month following the reporting period. The obligation to provide a report rests with the following organizations and persons:
Small businesses:
- With a staff of 15 to 100 people;
- Annual turnover does not exceed 800 million rubles;
- The share of other organizations in the authorized capital does not exceed 25%.
Micro enterprises:
- The number of employees does not exceed 15 people;
- Annual income does not exceed 120 million rubles.
It is important to note that a small business' status may change if performance exceeds or falls below these values.
Data for all enterprises is collected by statisticians and posted on the Rosstat website in the appropriate tables. Organizations can provide a report in writing or through the 1C program, if such an opportunity is available.
Responsibility for failure to fulfill the obligation to provide PM-prom
Failure to meet deadlines for submission, delay or provision of inaccurate data in the PM-prom report entails administrative liability. Fines for individuals and individual entrepreneurs range from 10 to 20 thousand rubles, and for legal entities - from 20 to 70 thousand rubles.
For repeated violations, fines increase. Thus, fines for individuals range from 30 to 50 thousand rubles, and for legal entities - from 100 to 150 thousand rubles.
It should be taken into account that due to the unfavorable epidemiological situation in May 2021, the application of measures provided for in Article 13.19 of the Code of the Russian Federation on Administrative Offenses was suspended by Rosstat. This is due to the continued high alert regime in some regions of Russia.
Statistics in 2021: reports
In 2021, statistical observation of small businesses will be determined by “samples” of Rosstat. This means that Rosstat creates a “sample” that includes organizations and individual entrepreneurs that are required to provide additional reports in addition to the usual forms of statistical reporting.
The composition of statistical reporting depends not only on 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 specified in Federal Law No. 209-FZ dated July 24, 2007. In addition, the nature of statistical reporting also depends on the type of activity of the organization or individual entrepreneur.
What data is required to fill out the PM-PROM form?
To fill out the PM-PROM form, you must provide basic information in the form of a small table. This table indicates the names of goods, works and services that were produced by the organization during the month, as well as their total volume in the reporting and previous periods.
The report form takes into account products, regardless of their origin: own or supplied raw materials. It also does not matter for what purposes the products will be used in the future. It can be sold, used as compensation for employees, included in the assets of the enterprise, or used for its own needs. All this data is reflected in the report.
Information about the organization's finished products is reflected in account 43. To fill out the report, the balance sheet for this account can be used.
For more detailed information and successful completion of the form, it is recommended to contact official sources or consultants, as the information provided here may be further clarified and updated.
How to fill out the PM-prom form
The PM-prom form (Information on the production of products by a small enterprise) consists of a title page and a tabular part with basic information about production. Let's figure out how to fill out this form correctly.
Title page
The title page should include the following information:- For organizations:
- Full and abbreviated name;
- Legal address.
- For separate divisions:
- The name of the separate entity and the legal entity to which it relates;
- If there is no legal address, a postal address is indicated.
- For individual entrepreneurs:
- FULL NAME;
- Mailing address.
Main part
The main part is filled out as follows:Indicate the name of the manufactured product according to the All-Russian Classifier of Products by Type of Economic Activities (OKPD2). Example: freshwater fish fry - code 03.22.40.130.
Record the data in monetary or physical terms. Use the All-Russian Classifier of Units of Measurement OK 015-94 (OKEY) to indicate units of measurement. For example, the OKEI ton code is 168.
Consider the rules for reporting in the report depending on the origin of the product:
- Products made from our own materials and raw materials are accounted for at the actual cost of production or accounting price;
- Products are made from raw materials supplied by customers and are accounted for at full cost, taking into account raw materials supplied by customers.
Fill in the data on the actual products produced for the reporting month and the previous month.
Indicate the responsible person: full name, position, phone number and email so that the inspector can contact if necessary.
Sign the report. The break line “for individual entrepreneur reporting” does not need to be filled out, since it is used to depersonalize reporting.
Procedure for filling out the PM form
The PM form consists of three sections and a title page. Filled out taking into account all branches and divisions with a cumulative total.
The first sheet indicates the main OKVED by type of activity and the name of the enterprise.
Section 1: Questionnaire reflecting the fact of application of the simplified taxation system.
Section 2: Fill in information about the average number of employees, wages, social benefits and other parameters.
Section 3: Economic indicators are filled in, such as volumes of products produced and sold, expenses, investments, etc.
The document is signed by the head of the company or a responsible employee who has the authority to submit data to Rosstat. Signature next to contact information.
If the organization has not received notification of the submission of the report, you can:
Check the information on the official statistics website using the details.
Submit a written request to the statistics agency.
Sample filling
Here is an example of filling out a table in the PM-prom form:
| Name of product | Unit | OKPD2 code | Actually produced in | ||
| Name | OKI code | the reporting month | previous month | ||
| Softwood lumber | m3 | 113 | 16.10.10.110 | 10 000 | 14 000 |
Remember that correct and accurate completion of the PM-Prom form is very important to ensure correct statistical reporting. In case of doubts or ambiguities, it is better to contact official sources or specialists to avoid mistakes.
