Types of statistical reporting
In the process of monitoring the activities of enterprises and individual entrepreneurs, state statistics bodies conduct two types of inspections.
Complete inspections are carried out among small and medium-sized businesses every five years (Article 5 of the Federal Law of July 24, 2007 No. 207-FZ). The last such inspection was carried out at the end of 2015: entrepreneurs submitted reports MP-SP (small business) and 1-Entrepreneur (IE) to the territorial statistical bodies. The next time these forms will be submitted is after 2020.
Spot checks - examine the activities of medium-sized, small, micro-enterprises and individual entrepreneurs based on submitted reports (monthly and quarterly), the list of which is posted on the Rosstat website.
One more type of checks can be distinguished - “permanent”. In fact, this is an annual obligation for business representatives to submit information about the main indicators of their work. The main “permanent” report is the financial statements. Other forms of “permanent” financial reporting to Rosstat can be found using the TIN.
Instructions on how to find out data on statistics codes online through the FSGS website
- Go to a special section of the website of the Federal State Statistics Service - https://websbor.gks.ru/webstat/#!/gs/statistic-codes.
- Enter OKPO/TOSP Identification Number or INN or OGRN/OGRNIP and click “Get”. Registration when using the service on the website is not required.
- The query results will contain a list of organizations for which data was obtained. Data on statistics codes will be presented in the form of a generated table. Additionally, a table of the list of forms will be displayed below.
Screenshots for easy understanding:
Who should report to Rosstat
Statistical forms must be submitted (Article 6 of the Federal Law of November 29, 2007 No. 282-FZ):
- legal entity;
- IP;
- branches and representative offices of foreign companies operating in Russia;
- bodies of state power and local self-government.
Reporting statistics vary depending on the business line, company size and other factors. For example, large players in the market submit basic and additional reporting, the forms of which are determined by the type of activity.
Separate statistical forms have been developed for representatives of medium and small businesses, which are relatively easy to fill out.
Please note that the taxation regime does not affect the list of forms submitted to Rosstat. Companies using special regimes submit reports to statistics on a general basis.
You can submit the report personally to Rosstat employees in your department or by sending it by mail or via TKS electronically.
Obtaining codes online for LLCs and individual entrepreneurs
The first time a newly registered company or individual entrepreneur receives a document with codes (except OKVED) free of charge from Rosstat. Several years ago it was a certificate sealed by the specified department. Now both the naming and design of the document have changed.
REFERENCE. A modern document from statistics is called a notice. There is no stamp on it. Nevertheless, it is valid and can be presented to the bank, as well as to any other authority.
There is one more important innovation. Previously, if a certificate with codes was lost, you had to get a duplicate and pay money for it. Currently, Rosstat does not issue repeated notifications. But you can get them yourself online without any payment.
OKVED codes stand apart. They are listed not in the Rosstat notification, but in an extract from the Unified State Register of Legal Entities (USRLE) or entrepreneurs (USRIP). These registers are maintained by tax authorities.
Get a fresh extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs
How to check if a company is a small business
All business representatives must submit statistical reporting, and the list of reports depends on the scale of the business - large, medium or small. The main criteria for small businesses include (Federal Law dated July 24, 2007 No. 209-FZ):
- the share in the capital of the constituent entities of the Russian Federation and municipalities is no more than 25%, the share of foreign organizations is no more than 49%;
- the company's staff does not exceed 15 people in a micro-enterprise, 100 people in a small enterprise and 250 people in a medium-sized enterprise;
- annual income in rubles - up to 120 million for a micro-enterprise, up to 800 million and up to 2 billion for a small and medium-sized enterprise, respectively (Resolution of the Government of the Russian Federation dated April 4, 20116 No. 265).
Using the TIN, you can not only check the reporting to Rosstat, but also find out whether the company is included in the register of small enterprises. To do this, go to the “Services” section on the Federal Tax Service website, then in the “Information from registers” subsection, select the desired register and enter the TIN.
Briefly about OKPO
All registered legal entities, as well as organizations that do not have the status of a legal entity, and individual entrepreneurs (including notaries and lawyers) receive a code according to the all-Russian classifier of enterprises and organizations. Digital code values indicate the type of business activity carried out by an enterprise or organization.
The OKPO code is assigned automatically by the FSGS according to the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities once and for the entire period of activity of the business entity.
Replacement of the code is allowed in cases of change in the direction of the subject’s activity. Liquidation of an enterprise or organization entails cancellation of the code and its conservation for a period of at least 5 years.
The OKPO code, as a mandatory requisite of a business entity, is mandatory for carrying out legal activities in the field of business.
The OKPO code does not belong to the category of information that has confidentiality characteristics, and therefore anyone can obtain information about an enterprise or organization using the OKPO code. There is a demand for a procedure for obtaining information about a business entity in order to verify its reliability.
Examples of reporting to Rosstat
Without using the Rosstat service to check reporting by TIN, it is very difficult to understand all the reporting forms, and even more so to understand whether your organization needs to submit them.
The list of statistical reports changes so often that it is impossible to provide an exact list. Thus, one of the orders of Rosstat, namely dated July 27, 2018 No. 461 (as amended on July 22, 2019), indicates that the following reports must be submitted:
1. Once every three years: No. 9-APK - contains information on the processing of livestock meat and poultry.
2. Annual:
- No. 1-enterprise - includes basic information about the company’s work;
- No. 23-N - contains information on the production, distribution and consumption of energy;
- No. 1-TEK (drill, oil, gas) - includes information on the construction and operation of oil and gas wells;
- No. MP (micro) - contains information about the work of micro-enterprises, etc.
3. Quarterly:
- No. 1-NANO - includes information about nanotechnological products;
- No. PM - contains information about the work of small companies;
- No. 6-oil - includes information on the cost of petroleum products, etc.
4. Monthly:
- No. 1-DAP - contains information about companies providing electricity, gas, etc.
5. Weekly:
- No. 1 - motor gasoline - includes information on the production of petroleum products.
Features of data entry
The official website of Rosstat will provide the information you require after you enter one of the required details in the appropriate field, namely:
- OKPO/ind. TOSP number or;
- TIN or;
- OGRN/OGRNIP.
So, to obtain information about your organization, you will need to enter OKPO or an individual TOSP number.
To obtain information about your organization and all its divisions, you will need to enter either the TIN in the middle field or the OGRN in the lower field.
Once your request has been processed, a notification will appear on your monitor screen. The table can be copied to a file on the hard drive of your computer, and you can also print the document by clicking on the appropriate button.
The received notification will contain all statistical codes, including OKPO, OKATO, OKTMO, etc.
Official responses from Rosstat on the work of the statistical reporting service
Starting in 2021, companies have the opportunity to use their Taxpayer Identification Number (TIN) to find out which forms of reports to submit to Rosstat this year. When using the new service, companies had questions. Here are the answers to the main ones (Rosstat letters dated February 17, 2017 No. 04-04-4/29-SMI and dated July 26, 2016 No. 04-04-4/92-SMI):
- If the service defines the report as mandatory, and employees of the territorial statistics office have confirmed in writing that its submission is not mandatory, will the company face fines? — No, if there is written confirmation there will be no fines.
- Why does the service generate a list of “unnecessary” reports? What to do in this case? — The list of statistical reports that must be submitted is formed on the basis of statistical methodology, taking into account all types of activities that are declared during the state registration of the company. Some reports are filled out only when an event occurs, that is, “zero” reports on such forms are not required.
- Which companies receive written lists of statistical reporting from Rosstat? Those who were included in the sample? — Rosstat informs companies using the statreg.gks.ru service. A list of written reports is usually received by respondents who are included in the sample observation.
- What should you do if you receive a letter from Rosstat with a list of reports, but not all reports from the list are available on statreg.gks.ru? How can I clarify the list of reports? — Rosstat may notify respondents included in the sample in writing that they need to submit specific reports. If the list of reports published in the statreg.gks.ru service differs from the one that the respondent received in writing, you should be guided by the list from the letter. If necessary, you can clarify the list of reports with the territorial statistics office.
- How can companies avoid fines? Should I contact Rosstat in writing? How to prove that they did not know about the report because it was not on the list on statreg.gks.ru? — If the company is not on the list presented on statreg.gks.ru, then under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, fines are not assessed, except in cases where the company was informed in the appropriate manner that it was included in the statistical observation sample for certain reports. Screenshots are accepted as adequate evidence if they contain the date and time of receipt of information from the service on the Internet, information about the person who generated and printed the list, information about the software, and the name of the site.
- Why do the service data on statreg.gks.ru change? Is this related to updates? — The list of statistical reports, which is posted in the system at statreg.gks.ru, is compiled at the end of the year preceding the reporting year, and then updated monthly. Monthly updating is due to structural changes in business entities (liquidation and creation of companies, reorganization, etc.), as well as the frequency of reporting (monthly, quarterly, semi-annually).
How to find out OKPO
When issuing statistical codes contained in the All-Russian Classifier of Enterprises and Organizations (OKPO), the FSGS website will also provide you with a breakdown for the legal entity or individual entrepreneur you are interested in.
You can obtain the required data, that is, the OKPO code, by entering information about the TIN in the provided field. There is no need to enter the letter designations of the TIN; it will be enough to enter only the numeric designations contained in the TIN (10 or 12 digital characters).
Application of OKATO
The OKATO code is used for tax accounting and reporting. The tax authorities need it to determine in which administrative territory the organization is located and where it pays taxes. OKATO allows state statistical bodies to take into account and systematize economic entities, with its help government agencies:
- automate information exchange;
- sum up the collection of payments in each region;
- determine the standard of living of citizens;
- Welfare coefficients are recorded.
For us, OKATO is important as a document requisite. Until 2014, it was used in reporting, payment documents for tax purposes, tax returns, and government forms. But since January 2014, it was replaced by the OKTMO code, which now replaces OKATO in documents. It was introduced to clarify the classification; the OKTMO code specifies the locality in which the company operates.
If instead of OKTMO in the document details you indicate the OKATO code, then using the correspondence tables the tax authorities will determine the OKTMO code and credit the payment to it. But this will lead to the transfer of funds to another budget, then you will need to submit an amendment.
Organizations registered in 2014 and later are issued an OKTMO code upon registration. And each obsolete OKATO code corresponds to an OKTMO code.
Why is OKTMO needed?
The state needs the OKTMO code to simplify and speed up the processing of information about business entities, create a unified database and predict economic development. In addition, it determines the territorial affiliation of the taxpayer and indicates the local budget to which the treasury will transfer the payment.
Entrepreneurs and heads of organizations must know their OKTMO code. It must be included in the details of reporting documents, tax returns and payment orders for taxes and other mandatory payments. Without the correct OKTMO, you cannot submit reports or receive tax deductions.
The code is assigned not to a specific organization or individual entrepreneur, but to the municipality in whose territory they are registered. Accordingly, one code can be assigned to several companies at the same time.
OKTMO code structure
OKTMO includes two sections: municipalities and settlements within municipalities. The codes of the first section consist of eight characters, the second - of eleven. The code contains the information:
- 1 and 2 signs indicate a subject of the Russian Federation;
- 3-5 - urban district or association equivalent to it;
- 6,7 and 8 - locality in which the organization or individual entrepreneur is registered.
The second section codes include these 8 characters, and 9, 10 and 11 designate a locality within a large municipality. In this case, values from 001 to 049 are assigned to cities, from 051 to 099 - to urban settlements, and from 101 to 999 - to rural settlements. The larger the settlement, the fewer signs OKTMO includes. For example, the city of Dmitrov in the Moscow region has a code of 46608000, and the village of Antropovo in the Kostroma region has a code of 34602403101.
