Statistical reporting for 2021: for LLCs and individual entrepreneurs. Video

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No.).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is acceptable (Clause 3, Article 5 of Law No. 209-FZ dated July 24, 2007).

Who should submit reports?

Not all business entities need to submit this document. According to Art. and Federal Law No. 282 of November 29, 2007, a list of documents submitted to statistical authorities by individual entrepreneurs and organizations is determined. The following persons have this need:

• structures of government;
• self-government services operating at the local level;
• legal entities that have passed the registration procedure on the territory of the Russian Federation;
• branches, departments, representative offices of Russian companies in the place where the activities are carried out.

Submission of reports is absolutely mandatory for any separate structures in which there are stationary workplaces. This does not depend on the mention of the organization in the constituent documents and its actual powers. Business entities operating under the simplified tax system are obliged to submit reports to Rosstat on a general basis, in accordance with the status and specifics of their activities.

Reports are sent to Russian statistics departments at the place where the respondent is registered. You can do this in the following ways:

• in person;
• through the services of an official proxy;
• by mail;
• in electronic version.

Other persons are not obliged to submit reporting papers at all. But in a number of exceptional situations such a right is assigned to them.

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2021? The easiest and fastest way is to go to the Rosstat website, on the page ]]>statreg.gks.ru]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2021 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact the territorial body of Rosstat with an official written request for a list of reports, but this will take much more time (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

How can an economic entity find out which reports to submit to the statistical office in 2021?

Each business entity submits a certain list of reports. This list depends on many factors, for example:

• from the scope of activity of the subject;
• type of products manufactured or services provided;
• availability of one or another type of property (transport, real estate).

There are also such concepts as selective and continuous observation. Thus, some reports are submitted by absolutely all respondents of the study group (for example, with a certain OKVED). This is pure observation. And there are reports that are submitted only by those subjects who were included in the sample. This is a random observation.

According to the frequency of submission, reports are divided into annual, quarterly and monthly.

Thus, it is very easy to get confused. And you need to know your list of reports for submission in 2021. So what to do? How do you know which forms you should submit?

Of course, statistical authorities must notify respondents. This is usually done with a phone call or a letter sent by email or Russian Post. However, business entities can themselves contact Rosstat authorities in person or with a written request.

Also on the website of territorial statistical bodies there is a specialized service where you can obtain the information of interest using the OKPO code, INN or OGRN. Here a notification is generated that will contain all the reports necessary for submission in 2021.

For details, see the material “Find out which statistical reports and when you must submit them.”

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations; there are also forms on which all of the listed entities can report.

Some 2021 statistical reporting may only be intended for certain sectors of activity: agriculture, retail trade, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

Each statistical form has its own deadlines for submission, violation of which can result in significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reporting, Rosstat must be notified about this in a letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Rules for interaction with statistical authorities

A large proportion of reporting forms and data are transferred to the territorial authority based on a corresponding request - a reporting form is sent in person, by mail or in electronic format, pre-filled in accordance with certain rules. The composition of this document was subject to adjustment more than once.

For example, within the budgetary sphere, changes affected the frequency of reports in the social and scientific spheres. Previously, submissions were made every quarter, but now the requirements are to provide papers monthly. Due to the impressive number of entities under control, Rosstat does not always have the ability to timely send requests to all recipients.

But the absence of such a document does not provide the company with an exemption from mandatory reporting. Neglect of this legislative norm is fraught with administrative liability and the imposition of a large fine (regulations - Article 13.19 of the Code of Administrative Offenses of the Russian Federation). To avoid such an outcome, it is recommended to check the reporting using the TIN.

Submission of statistical reporting in 2021

Please note that many reporting statistical forms have been developed for almost any economic sector and type of activity. Here we provide tables for statistical reporting relevant in 2021, some of them with deadlines for submission.

List of forms and deadlines for 2020

There are several forms currently in use for the purpose of providing data. In practice, their approximate number is 300 units. However, not all papers are required.

Basic documents

An approximate list of documents is as follows:

• availability and movement of fixed assets, the code value of the form is 602001;
• data on transactions on the secondary market (602003);
• information about the activities of the enterprise (form-1);
• materials on the process of movement of fixed capital resources (602002);
• data on the presence and movement of main agreements, agreements, contracts and other assets (602004);
• information about the activities of the enterprise (601009 and 610016).

As part of a separate procedure, the following types of forms are provided:

• No. 1 on basic data on the company’s activities, due date - April 1, 2021, Rosstat Order No. 541 dated August 21, 2017 contains a complete set of information for filling out;
• P-3 involves a description of information about the current financial position of the company; for 2021, reporting is provided until January 30, 2020;
• P-4 – this document contains information related to the financial condition of the enterprise; for 2021, reporting is submitted no later than the 15th (i.e., for the last 3 months of 2021, the document is submitted no later than 01/15/2020);
• P-4 (NZ) – we are talking about conditions of part-time employment, delivery is carried out before 01/08/2020, if the reporting period is the entire 2019.

This list is basic, although it is not exhaustive. It is also worth paying attention to several special forms.

Special forms for delivery

Special forms are presented in the following list:

• PM - data on the basic parameters of the activities of a small company, delivery is carried out before the 29th day of the monthly period that follows the reporting quarter;
• PM-PROM - materials about products produced within the walls of a small enterprise, delivery is carried out by all small firms and individual entrepreneurs (16-100 people on staff), delivery is carried out every month before the 4th;
• 1-IP – data related to the activities of a private entrepreneur, delivery is carried out by all individual entrepreneurs acting as agricultural producers (until March 2);
• 1-IP (trade sector) – a set of data on trade is assumed, delivery is made by entrepreneurs carrying out retail trade work by October 17th.

Small businesses use the MP (micro) form. The deadline for its submission should not exceed February 5 of the year following the reporting period. No later than three months from the end of the reporting year, accounting data must be submitted, including the following documents:

• balance sheet;
• reporting related to financial results;
• set of applications;
• reporting changes in capital;
• about the movement of DS and their intended use.

The direction of industry data plays an important role. They are regulated by federal and regional regulations.

Documents for download (free)

• Form No. 1-IP
• Form P-3
• Form P-4
• Form P-4 (NZ)
• Form No.PM
• Form No. PM-prom
• Form No. 1-IP (trade)
• Form No.MP (micro)

The procedure for carrying out inspection activities

Reporting requires verification within the framework of a special algorithm. To carry out this activity, you will need to go through several steps:

1. Go to the Rosstat portal.
2. The choice of status in which the economic entity resides. The user has 4 options to choose from - legal entities, branches/divisions, individual entrepreneurs, private practitioners.
3. Entering the relevant company details. This will allow you to understand on the official website of the service what kind of reporting needs to be submitted. If information about the organization’s TIN is not available, obtaining information is available through OKPO, OGRN.
4. Registering a verification type code. It takes place in the picture directly below the bottom field of the form. At the next stage, all you have to do is click the “Search” button, and the system will provide the results found in full. Next, you need to select the “List of Forms” button and wait for the desired response. The complete composition of forms for 2021 will be generated in a separate file. It is this list that the institution undertakes to provide to the state statistics bodies. Along with the list, the exact frequency will be indicated, as well as reporting deadlines, digital codes, and unified forms.

Even if the notification did not arrive or was lost, this information may still be completely current.

What changes in filling out form No. P-1 from 2021

Form No. P-1 is intended to reflect information about the production and shipment of goods and services.
Form No. P-1 is submitted by organizations, with the exception, for example, of SMEs, whose average number of employees over the previous 2 years did not exceed 15 people (including part-time and part-time workers) and whose annual turnover did not exceed 800 million rubles. (Clause 1 of the Directives approved by Rosstat Order No. 411 dated July 24, 2020).

Line 01 of Section 1 of Form No. P-1 reflects the volume of all shipped goods of own production, work performed and services rendered.

From 2021, the obligation to fill out line 01 of section 1 of form No. P-1 is introduced for organizations that have entered into an agreement for the production of products, performance of work or provision of services, but have involved third parties to fulfill their obligations to the customer in full.

In this case, line 01 reflects the difference between the cost of work and services under contracts concluded with customers and the cost of contracts with third parties who performed the entire range of works and services.

In this case, the performer of the entire complex of works and services includes the cost of goods produced, works performed and services rendered in the volume of goods, works and services shipped.

If, when carrying out work in the reporting period, the construction organization used the customer’s materials, then the cost of these materials is not reflected on line 01.

Let's pay attention!

Until 2021, if, when carrying out work in the reporting period, the construction organization used the customer’s materials and their cost is indicated in the certificate of the cost of the work performed, then the cost of these materials is taken into account on line 01.

If not, it is reflected on line 10.

If, during construction work in the reporting period, the materials used by the subcontractor organization were purchased by the general contractor, then the cost of these materials on line 01 is taken into account by the general contractor.

In line 11, from the total volume of shipped goods of own production, work and services performed on one’s own, data on the volume of innovative goods, works, and services are highlighted.

From 2021, data on the volume of innovation must include information about the reorganization of the organization, during which a new business was developed or introduced to increase success.

Also, starting from 2021, the procedure for filling out information in Section 4 of form No. P-1 “Transportation of goods and cargo turnover of road transport” will be clarified.

Organizations fill out lines 29 - 32 of form No. P-1, regardless of whether the transportation of goods by road is their main activity or not.

At the same time, there is no need to reflect the transportation of goods using trucks of third-party organizations.

On line 30 you must fill in information about the volume of commercial cargo transportation.

The following data is used for this:

• waybill when concluding a transportation contract with a third-party transport company or when delivering without the help of a third-party company, when the cost of delivery is separately highlighted in the documents and the buyer pays for it separately;
• or a waybill. For example, when delivering without the help of a third party, when the price of transportation is not indicated in the delivery documents and the cost of delivery is included in the price of the goods.

The total volume of goods transported for own production purposes is determined depending on the primary accounting indicators used, reflected in the transport documentation of the reporting organization.

More on the topic:

Statistical reporting forms for SMEs have been approved

What to consider when filling out form No. P-3 in 2021

Federal statistical observation form No. P-3 “Information on the financial condition of the organization” is provided by all organizations, except, for example, those whose average number of employees did not exceed 15 people during the previous 2 years, including part-time workers and civil contracts, and during the previous 2 years, the organization’s annual turnover did not exceed 800 million rubles.

From 2021, Form No. P-3 must be submitted by non-profit organizations when providing services and producing goods intended for sale to other organizations and individuals.

Form No. P-3 should be filled out for the organization as a whole, including all separate divisions that are part of it, including those that operate abroad.

Starting from 2021, some lines of form No. P-3 must be filled out, taking into account the following changes:

• on line 13 there is no need to take into account deferred tax liabilities;
• on lines 26 and 27 in column 1 it is necessary to show the total amount of debt on loans and credits received, taking into account interest.

Wherein:

• line 26 shows the amount of debt on loans and credits received, taking into account interest (accounts 66, 67);
• line 27 reflects the amount of debt on loans and credits received, taking into account interest for a period of no more than 12 months (account 66).

Previously on the topic:

Statistical reports submitted late will not be accepted.