Accounting and statistical reporting is submitted to Rosstat authorities. Is it necessary to submit “zero” reporting to statistics?
The list of cases in which there is a need to prepare “zero” reporting is discussed in the article “Zero reporting”.
Despite its name, “zero” reporting contains numerical indicators other than zero.
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Who is obliged to take
Both organizations and entrepreneurs must submit reports to the territorial division of Rosstat.
In some cases, reporting should be submitted annually, in others - only at the request of statistics. You need to report to the territorial office of Rosstat at the place of registration.
By the way, it’s very easy to find out whether you are required to submit reports to Rosstat, right on the Rosstat website itself; to do this, you need to indicate your details.
Legal entities and individual entrepreneurs may have completely different statistical forms, because they differ in terms of the types of activities carried out and the scale of the business. You can always view the entire list of forms that Rosstat may require from you on the website.
How to fill out the P-2 form correctly
› › Among the main reporting documents that organizations submit to the local branch of Rosstat, form P-2 reflects data on investments in so-called non-financial assets.
P-1 is submitted to the statistical authorities on the 4th working day after the reporting period. The title page and 5 sections are the composition of the P-1 report. The title page includes the name, address and OKPO of the organization. All figures are given without VAT.
Learn how to correctly fill out the reporting document, the deadlines for its submission and other important nuances - right now. Contents When conducting business activities, enterprises earn a certain profit using their assets. Assets can be of either a financial or non-financial nature. The latter type includes: fixed assets - they are used more than once or regularly over a fairly long period (at least 12 months); working capital inventories - commodity assets that are retained for future sales, as well as for production processes (for example, raw materials) or for resale at a better price to counterparties; valuables are expensive products that are usually not subject to wear and tear (depreciation) and are purchased not for further sale or use in production, but to save savings (a classic example is precious metals and products made from them).
In what cases, in addition to regular reporting, are reports submitted to Rosstat?
Absolutely all organizations must annually submit their annual financial statements (balance sheet and financial statements) to Rosstat. The reporting of the annual balance sheet does not depend on the applicable tax regime or performance results. Even if no activity was carried out and the balance is zero, it should still be sent to the Rosstat department.
Rosstat periodically conducts so-called sample observations. He forms a sample of businessmen to fill out certain statistical forms. Both an organization and an individual entrepreneur can be included in this sample.
To those included in the sample, Rosstat sends special forms to fill out depending on the indicator for which information is collected. This could be information about employees, types of products produced, available fixed assets, etc. If you did not receive letters about providing statistical information, it means that you were not included in the sample and you do not need to submit this information.
If you have received a letter from Rosstat about submitting a certain report form and you have connected electronic reporting in the “My Business” service, then preparing a file for electronic submission is very simple, following our instructions.
You can send prepared reports using our service, following these instructions.
Zero statistical reporting
But what about situations where a company is obliged to provide one or another statistical form, but in the period provided there were “zero” indicators?
Important!
According to the explanations of Rosstat on the forms of federal statistical observation, which, according to the instructions for filling them out, are submitted to the territorial bodies of state statistics only in the presence of an observed event, the submission of “zero” reports is not required and the absence of a report is qualified as the absence of the phenomenon for the respondent (Letter dated April 15, 2016 No. SE-01-3/2157-TO).
A number of forms of federal statistical observation (No. 3-F, No. 1-PR, No. P-6, No. 2-science, etc.) are submitted only in the presence of an observed event.
For example, information in Form No. 3-F “On overdue wages” is filled out as of the 1st day of each month and is submitted to the territorial body of Rosstat at its location the next day after the reporting date by legal entities if there are overdue wages employees (except for small businesses).
That is, if companies do not have arrears in wages, then “zero” statistical reporting is not submitted and the absence of a report is qualified as the absence of a phenomenon for the respondent.
PENALTIES FOR FAILURE TO DELIVERY ZERO REPORTS
The instructions for filling out form No. 1-PR “Information on the suspension (strike) and resumption of work of labor collectives” directly states that information is provided to the territorial bodies of state statistics only in the presence of an observable event. If there is no event, the report in the form is not submitted to the territorial statistical bodies.
For other forms, companies can send an official letter to Rosstat about the absence of indicators in the reporting period instead of zero reports.
How often and when should it be submitted?
Organizations must submit financial statements to Rosstat annually. The deadline for submission is March 31 of the year following the reporting year.
As part of the sample observation, Rosstat itself will send the forms required to fill out, instructions for filling them out and indicate the deadline for submitting them. As part of sample observation, information may be requested for a specific month, quarter or year.
Once every five years, Rosstat conducts continuous observations, when absolutely all companies and individual entrepreneurs are required to submit reports to statistics using special forms. The last time such monitoring was carried out was at the end of 2015. Such reports are submitted by April 1 of the year following the end of the reporting year.
In order not to miss reporting deadlines, you can look at the cheat sheet - the stat calendar.
What awaits the company in the near future?
Currently, a draft (project ID 02/04/03-17/00062756) of amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” is being discussed, the essence of which is to exclude provisions providing for the submission by economic entities of annual accounting reports to various government agencies (statistics, tax).
The updated version of Law No. 402-FZ will eliminate the obligation for the company to provide a copy of its annual accounting (financial) statements to statistics (Clause 1, Article 18 of Law No. 402-FZ).
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If form n 2 is zero
The last type includes:
- valuables are expensive products that are usually not subject to wear and tear (depreciation) and are purchased not for further sale or use in production, but to save savings (a classic example is precious metals and products made from them).
- working capital inventories - commodity assets that are retained for future sales, as well as for production processes (for example, raw materials) or for resale at a better price to counterparties;
- fixed assets – they are used more than once or regularly over a fairly long period (at least 12 months);
Thus, non-financial assets include all the tangible property of a company that has the potential to generate profit.
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If a company is going through bankruptcy proceedings but has not yet been declared bankrupt in the prescribed manner, it is still required to provide this reporting document.
How to find out if you need to submit an MP-SP report
In accordance with the law of July 24, 2007 N 209-FZ, small enterprises include legal entities that comply with the following limits:
- number of employees – no more than 100 people;
- annual income – no more than 800 million rubles.
Among small enterprises, there is a separate category of micro-enterprises, whose annual income does not exceed 120 million rubles, and the number of employees is 15 people.
Another criterion concerns the participation in the LLC of the state (as well as municipalities, public and religious organizations, charitable and other foundations), foreign organizations or large companies.
In the case of state participation, its share in the authorized capital should not exceed 25%. And foreign or large Russian organizations should not have a share of more than 49%. Otherwise, the LLC is not recognized as a small enterprise, even if the income and headcount limits are met.
So, who should submit a report to the statistics for 2021? Organizations that belong to small and micro enterprises, as well as peasant farms.
Form MP-sp
The statistical reporting form for 2021 was approved by Rosstat order No. 469 dated August 17, 2020. Let’s figure out how to fill it out.
Section 1
In the first section, indicate the company name of the LLC, its address, INN/OKPO codes.
Now you need to make a note in paragraph 1.1 about whether the organization conducted activities in 2021. If the answer is no, skip the remaining fields and proceed to filling out section 3. If the organization operated in 2021, indicate the number of months worked, including partial months.
In paragraph 1.3, enter the address of doing business. If you have several addresses (that is, separate divisions), choose the one where the maximum income is received.
Next, you need to select the tax regime under which the LLC operated in 2020. To do this, put an X in paragraph 1.4. If there were several modes, mark each of them.
For ease of filling out, you can from Rosstat with detailed comments on filling out each field.
Section 2
Here you need to provide data on the number of employees and revenue received for the reporting year.
- In paragraph 2.1, indicate the average number of employees per year (do not include individual entrepreneurs and self-employed people here if GPC agreements were concluded with them). Next, you need to reflect the size of the accrued wage fund. If there are employees with higher education engaged in scientific research/development, also fill out paragraph 2.2.
- In the table of paragraph 2.3, indicate the revenue for goods (services, work) received over the past two years. Please note that income for 2021 must be broken down by type of activity carried out by the organization. If available, revenue from construction work, as well as from construction and scientific and technical work that was performed under a subcontract agreement, is indicated. Separately reflect the amount of income received from paid services to the population (if they were provided).
- On line 22, note whether the company released new goods or services (work).
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Section 3
Section 3 is filled out by all LLCs, even those that did not conduct any activity in the reporting year.
A special table must reflect the availability of fixed assets and their cost at the beginning and end of the year. If the LLC received investments from the budget, indicate this in paragraph 3.2. If the organization has cargo-carrying vehicles, fill out clause 3.3.
All that remains is to sign the report and indicate the phone number and email of the person responsible for providing statistical data.
The deadline for submitting the MP-SP form depends on the method of submission. If the report is submitted through the State Services Portal, this must be done before May 1, 20201. For all other options, you must report by April 1, 2021.
The procedure and sample for filling out the P-2 quarterly form
> > Tax-tax April 15, 2021 Quarterly Form P-2 is a statistical reporting document that must be regularly sent to Rosstat by legal entities.
Let's look at the specifics of its structure and filling, and also provide a form and a sample of filling out the form in the material below. Documents and forms will help you: The form in question must be submitted quarterly by all legal entities (except SMP) to Rosstat, regardless of the type of activity performed.
Data in Form P-2 are used by the department to generate representative statistical data reflecting the dynamics of investment by enterprises of certain industries in non-financial assets (NFAs).
Form P-2 must be signed by the head of the company or another authorized person and submitted to Rosstat no later than the 20th day of the month following the reporting quarter, and for the year - no later than February 8 of the following year.
How to fill out the PM form
All small enterprises, except micro ones, must report on key performance indicators. However, small businesses are required to submit any statistical reporting only if they are included in the sample.
If the organization has not received a requirement from the statistical authorities, it is not necessary to submit the PM form. The form is submitted once a quarter. For the first quarter, you must submit the PM form by April 29, for the first half of the year - by July 29, for 9 months - by October 29, for the year - by January 29. For the first quarter of 2021, you need to report using a new form.
The title page of the form includes standard data: name, address, organization codes.
In this case, you should indicate the full name of the company according to the registration documents, and write a short name in brackets. The address line must reflect the full legal address and the actual address (if it differs from the legal address). In columns 2 and 3 of the title page, you need to note the OKPO and OKVED codes, respectively.
Gvmp
Report 22-ZhKH (resources) “Information on the work of resource supply organizations in the conditions of reform” is a new form of statistical observation.
It is handed over to the following persons:
- Regional operators for municipal solid waste management,
- Companies carrying out landscaping work.
- Local authorities,
- Information and settlement centers and other organizations that charge utility bills,
- Resource supply organizations,
Clause 6.1 of the Instructions for filling out (approved by order of Rosstat dated July 27, 2018) contains a list of OKVED codes. If one of these codes is indicated in the Unified State Register of Legal Entities as the main or additional one, the organization will have to submit a report 22-ZhKHKH (resources).
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Be careful: Rosstat now requires submitting zero reports in the absence of indicators.
Failure to submit will result in a fine of up to 150,000 rubles. What should an accountant do?
