Who surrenders, who is exempt from surrendering
The reporting provided to Rosstat requires submission by all business entities, regardless of their type of activity. Large enterprises report on a regular basis, submitting different forms at the same time. Small businesses and micro organizations can report once every 5 years. In the interval between this period, they may be subject to a certain sampling, including indicators of numbers, volume of products sold.
Within sample studies, reports are submitted monthly and quarterly.
Enterprises are required to submit documentation on the basis of current legislation. Legal entities report at the place of registration. In case of discrepancy between the actual and legal addresses of the company, annual reports are submitted at the location of the managing body.
- Individual entrepreneurs are exempt from accounting. Based on the annual results, they present to the auditing structure an accounting book showing the income and expense parts.
- Foreign representative offices are allowed not to keep accounting records. They show information about activities in the country in a report to the regulatory authority.
It is possible that fines will become more frequent
At the beginning of August 2021, the Russian Ministry of Economic Development officially published a draft Federal Law with amendments to Art. 4.5 of the Code of the Russian Federation on Administrative Offences. Thus, it has been proposed to increase the statute of limitations many times over for administrative liability for failure to submit statistical reports to Rosstat. Namely - 12 times. From the current 2 months to 2 years.
The fact is that while Rosstat is considering cases of untimely submission of statistical reports within a period of up to 2 months from the date of commission of this offense. And practice shows that this time for a detailed check and establishment of all the circumstances is often not enough.
Here are the main reasons why organizations and individual entrepreneurs often avoid responsibility for failure to submit reports to statistics:
- the quality of preparation of materials received from other subjects of official statistical registration is not always sufficient to initiate and consider a case of an offense;
- the need to prepare additional requests for their clarification and analysis takes time;
- 2 months is not enough if it is necessary to bring to justice persons who have committed an administrative offense repeatedly.
Read also
16.08.2019
Which statistics should I send my financial statements to?
The procedure for submitting reporting forms to statistical authorities was approved by Rosstat order No. 220 dated March 31, 2014. The document stipulates that business entities must submit one copy of the generated annual reporting to the state statistics body with reference to the place of registration. If the registration address differs from the actual address of location, you should refer to the address of the permanent executive body of the legal entity.
There are several ways to present reports:
- personally to the department of the statistical authority;
- by letter (registered with notification);
- via TKS (with a qualified electronic signature).
The advantage of small companies
Small and medium-sized businesses submit reports to Rosstat in a simplified manner. An organization is classified as an SME if the following conditions are met:
- The share of participation of foreign legal entities and organizations not related to small and medium-sized businesses in the management company is no more than 49%;
- The total share of participation of the state, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations in the management company does not exceed 25%;
- The average number of employees in the previous year did not exceed 250 people;
- The volume of revenue received (excluding VAT) in the previous year did not exceed 2 billion rubles.
In this case, statistical reporting is submitted in a simplified manner. This advantage is mentioned in the Federal Law “On the Development of Small and Medium-Sized Enterprises in the Russian Federation” No. 209-FZ dated July 24, 2007. The simplified procedure implies that the continuous collection of statistical data occurs once in five years - the last continuous observation was carried out in 2021, the next one will be in 2021. In other cases, a selective monitoring method is used, which is carried out monthly or quarterly for small and medium-sized businesses, and annually for micro-enterprises.
Basic reporting forms to Rosstat
Information about the activities of the organization:
| OKUD form and code | Who rents | Deadline |
| Basic information about the activities of the organization 0601016 | All organizations, except small and microenterprises, budgetary organizations, banks, insurance and other financial institutions | Until April 1 after the reporting year |
| Information on the main performance indicators of the micro-enterprise 0601016 | Organizations - microenterprises | Until February 5 after the reporting year |
| Information about the production of products by microenterprise 0601024 | Micro-enterprises are organizations and individual entrepreneurs that are engaged in logging, fishing, produce and distribute electricity, gas, water, produce products from mining and manufacturing industries | Until January 25 after the reporting year |
| Basic information about the activities of the organization 0610016 | All organizations that produce goods and services, except for small and micro enterprises and their divisions, if the number of employees does not exceed 15 people | Until the 30th day after the reporting quarter |
| Information on the costs of production and sale of products 0608014 | Organizations that produce goods and services for sale, except for small and microenterprises, banks, budget organizations, and insurance companies. | Until the 30th day after the reporting quarter. Presented for the first quarter, first half of the year, 9 months of the year |
| Information on the main performance indicators of a small enterprise 0601013 | Organizations - small businesses | Until January 25 after the reporting year |
| Information on book publishing activities 0609503 | Publishers | Until the 5th day after the reporting quarter |
| Information on the activities of publishing periodical print media 0609516 | Publishers producing periodical printed media | Until January 15, July 15 after the reporting half-year |
| Information about the activities of the insurer 0608012 | Insurance organizations | On the 35th day after the reporting quarter Until April 10 after the reporting year |
| Information on the use of fuel and energy resources 0610068 | Organizations, except small and microenterprises, if they are consumers of fuel and energy, secondary resources, and also sell fuel | Until February 16 after the reporting year |
| Information about fuel reserves 0607019 | Organizations, except micro-enterprises, that sell fuel to the population and social facilities | Before the 2nd day after the reporting month |
| Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas 0604018 | Organizations other than small enterprises with OKVED: code 02 code 03 section B, C, D, E, F, G, H, I, J, K, L, M, N, O | Until March 25 after the reporting year |
| Information about the activities of socially oriented non-profit organizations 0608028 | Socially oriented and non-profit organizations, except for state, municipal institutions and organizations | Until April 1 after the reporting year |
| Information on the activities of the self-regulatory organization 0609712 | Non-profit self-regulatory organizations of auditors | Until April 1 after the reporting year |
| Information on the implementation of state control and municipal control 0605137 | Territorial bodies of federal executive bodies authorized for state federal control Federal executive bodies that are authorized for state federal control Executive bodies that are authorized for state federal control Local government bodies that are authorized for state federal control Executive body of a constituent entity of the Russian Federation responsible for preparing reports for regional state control | 15th day after the reporting half-year 20th day after the reporting half-year 15th day after the reporting half-year 15th day after the reporting half-year 20th day after the reporting half-year |
Information about production and services:
| OKUD form and code | Who rents | Deadline |
| Information about technological innovations of a small enterprise 0601011 | Small enterprises, except for micro-enterprises, which are engaged in: mining; manufacturing; production and distribution of electricity, gas and water | Until April 9 after the reporting year |
| Information on the main performance indicators of a small enterprise 0601013 | Small enterprises, except microenterprises | Until the 29th after the reporting period |
| Information about technological innovations of a small enterprise 0601011 | Small enterprises, except for micro-enterprises, which are engaged in: mining; manufacturing; production and distribution of electricity, gas, water | Until April 9 after the reporting period |
| Information on the volume of paid services to the population 0609703 | Organizations and their divisions that provide paid services to the population Lawyers | Until March 1 after the reporting year |
| Information on the production and shipment of goods and services 0610013 | Organizations, except small and micro enterprises and financial and credit enterprises with an average number of more than 15 people | On the 4th working day after the reporting period |
| Information on the volume of paid services to the population by type 0609707 | Organizations providing services to the population: with an average number of employees of more than 15 people with an average number of people of no more than 15 people | Before the 4th day after the reporting month Before the 15th day after the reporting quarter |
| Research of business activity in the service sector 0609708 | Organizations other than micro-enterprises operating in the service sector | On the 15th day of the second month of the reporting quarter |
| Information on prices of manufacturers of industrial goods 0616007 | Organizations, except micro-enterprises and individual entrepreneurs with more than 101 workers, that produce goods and provide services in the field of: forestry and logging; fisheries and fish farming; mining; manufacturing; provision of electricity; publishing activities; poultry farms. | Until the 26th day of the reporting month for organizations that provide information on prices and tariffs for electricity and related services Until the 22nd day of the reporting month for other organizations Until March 11 after the reporting year |
| Information about the production of products by a small enterprise 0610010 | Small enterprises, except for microenterprises, if they produce and distribute electricity, gas, water, producing products in logging, fishing, mining, manufacturing industries | On the 4th working day after the reporting month |
| Information about the production of products by microenterprise 0601024 | Micro-enterprises and individual entrepreneurs with up to 15 employees, engaged in: production of products from mining and manufacturing industries; production and distribution of electricity, gas, water logging fishing | Until January 25 after the reporting year |
| Information on audit activities 0609711 | Organizations and individual entrepreneurs conducting audit activities | Until March 1 after the reporting year |
| Information on production, shipment and prices for medicines 06110032 | Organizations, except small enterprises, that produce medicines | On the 20th day after the reporting quarter |
| Information on the release and shipment of medical products 0610082 | Organizations and individual entrepreneurs that produce medical devices | On the 20th day after the reporting quarter |
| Information on the production and shipment of folk arts and crafts products by a small enterprise 0610099 | Organizations are small enterprises that produce folk arts and crafts products | Until the 15th day after the reporting quarter |
| Information about the production of products by microenterprise 0601024 | Micro-enterprises with up to 15 employees engaged in logging, fishing, production, production and distribution of electricity, gas, water | Until January 25 after the reporting year |
| Information on the provision of services in the field of advertising 0609702 | Organizations, except small enterprises, that produce, post and distribute advertising information | Until June 1 after the reporting year |
| Information on the provision of services in real estate transactions 0609704 | Organizations, except small enterprises and their separate divisions, that provide intermediary services in real estate transactions | Until June 1 after the reporting year |
So, there are a lot of statistical reports. It’s easy to get confused in them, so it’s better to focus on information from the Rosstat website.
