Statistical reporting of organizations, small businesses and others. Statistics: reports Statistics report for small businesses for

Is reporting submitted to statistics for individual entrepreneurs without workers? The need to submit a report to Rosstat is assigned to all entrepreneurs, regardless of whether they have employees.

Reporting to Rosstat for individual entrepreneurs

An individual entrepreneur must submit reports to Goskomstat in two cases:

• All micro-enterprises, including individual entrepreneurs, report once every 5 years;
• An individual entrepreneur is obliged to submit a reporting form at the request of Rosstat.

Do I need to submit statistics to individual entrepreneurs without workers in 2017? No, if they have not received a corresponding notification from the State Statistics Committee. Continuous observation of representatives of small business, in which all individual entrepreneurs were supposed to participate, fell in 2016. All entrepreneurs had to report to Rosstat before April 1, 2016.

The next reporting year falls on 2021. Annually only representatives of medium and large businesses submit statistical reports (with more than 100 employees and revenues of over 2 billion rubles). These do not include individual entrepreneurs. But Rosstat regularly conducts selective observations of representatives of small businesses and sends them reporting forms by registered mail. The sample usually includes no more than 1% throughout Russia.

Since 2016, the liability for failure to submit statistical forms or the provision of inaccurate information has been seriously tightened.

Now the individual entrepreneur faces a fine of 10,000-20,000 rubles. For comparison, for failure to submit a tax return, a fine of 1,000 rubles is imposed on an entrepreneur. According to the law, which came into force in July 2016, the sole proprietor will not be fined for the first violation - the sole proprietor will get off with a warning.

The fine is paid only after receiving the corresponding request from the State Statistics Committee. The committee does not always send them out. It is not worth paying a fine to a businessman on his own initiative.

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The procedure for filling out reports to Rosstat

The report is submitted to the territorial statistical office at the place of residence of the individual entrepreneur.

A report to statistics for individual entrepreneurs without workers is submitted in the form 1-F Entrepreneur. It should be noted that this is a one-time form, it is not permanent, and the questions in it can be changed at the discretion of Rosstat. The report is usually accompanied by instructions.

The reporting form does not differ from the one that applies to employers. An individual entrepreneur must indicate the following information in it: the name of the individual entrepreneur, his residence address, OGRNIP, TIN and OKPO are indicated on the title page.

The reporting form itself consists of three sections. In the first section, you need to indicate whether the individual entrepreneur was engaged in entrepreneurial activity in the past year and whether he worked for another legal entity as an employee. If the SP gave a negative answer to both questions, then the survey is over.

Next, you need to clarify how many months the individual entrepreneur actually ran the business, and indicate the address of the location of the office or outlet of the businessman (if it differs from the address of his registration). In the third question, it is necessary to note the applied taxation system: UTII, STS, ESKhN, PSN or OSNO. The fourth question contains information about the average number of individual entrepreneurs, including partners, family members (only those who are not paid) and employees.

The second section provides information on key business metrics. Here it is necessary to clarify whether the individual entrepreneur provided paid services to the population, as well as the actual proceeds received at the end of last year in the context of OKVED codes. OKVED codes are contained in USRIP, their individual entrepreneur indicated them independently at the time of registration.

Also in the section you need to indicate the availability of fixed assets used in business and their cost.

The third section is devoted to state support for entrepreneurial activity in Russia. The individual entrepreneur needs to clarify whether he is aware of the support measures implemented in Russia, and whether he used them in his practice. For those individual entrepreneurs who were able to receive assistance from the state, you need to indicate its type: financial, informational, property, consulting or in the field of advanced training of workers.

After filling out all the questions, you need to put your signature with a decryption, indicate the date and contact information (phone and email address).

There are several ways to send a report: via the Internet or by registered mail with a list of attachments. In the latter case, you need to save an inventory of the attachment with a Russian mail stamp. It will serve as a confirmation of the timely sending of reports.

What report?

Don't be intimidated: this is a one-time report that contains data on revenue, expenses, materials, equipment and employees. At first glance, everything seems familiar. To explain why this is needed, Rosstat even made an infographic in which it promises not to transfer information to the tax authorities and other government agencies.

Surely the Russian Post has already delivered you a letter from Rosstat with a report form and an envelope for sending back. There are different forms for entrepreneurs and LLCs:

• 1-entrepreneur for individual entrepreneurs;
• MP-sp for LLC.

Detailed instructions for filling out reports are given in the order.

The service will calculate the tax and prepare reports for the business on the simplified tax system, UTII and patent. And it will also help to form invoices, acts and invoices.

What if you don’t take it?

Directly in the form for filling out, the statistics authorities draw attention to the fact that you should not ignore the report - there is an administrative fine for this. And by unfortunate non-coincidence, the fine has increased since 2016. Now for the individual entrepreneur and the director the amount of 10 - 20,000 rubles is threatened, and for the LLC the fine is 20 - 70,000 rubles.

Will Elba help?

Last week, we finally approved the electronic format of the report, and we boldly set about developing a long-prepared task.

In late February - early March, a step-by-step wizard for filling out a report to Rosstat and sending it via the Internet will appear for individual entrepreneurs and LLCs in Elba. We will warn you in advance: sending a report is possible only for those who have acquired an electronic signature, because the legislation does not provide for reporting to statistics by proxy.

Statistical reporting- a set of companies, enterprises, organizations compiled according to the approved forms of reports, which they are obliged to submit to the regional statistical bodies in due time.

The laws oblige organizations and individual entrepreneurs to submit the following types of reports:

statistical.

These obligations apply to those organizations and individual entrepreneurs that use the simplified taxation system.

According to paragraph 4 of Article 346.11 of the Tax Code of the Russian Federation, organizations using the simplified taxation system, along with the rest, are required to report to the statistics authorities.

The only exceptions are small enterprises, for which selective statistical observation is provided in a simplified manner, therefore, not everyone should report, but only those who received a written request from the statistics authorities. Your statistics department will then send you the required forms and instructions for completing them. To find out if you were included in the sample, you can contact the statistical office of your location.

If your organization (being a small business) is not included in the "sample", then you need to send reports to Rosstat only once every 5 years in accordance with paragraph 2 of Art. 5 of the Law "On the Development of Small and Medium Enterprises in the Russian Federation" No. 209-FZ, according to which continuous statistical observations of the activities of small enterprises are carried out only once every five years.

From 01.01.2013, in accordance with Article 18 of the Law "On Accounting" No. 402-FZ, organizations and individual entrepreneurs (including those applying the simplified tax system) are required to submit an annual accounting (financial) copy to the state statistics body no later than 3 months after the end of the reporting year ... Therefore, at the end of 2013, Rosstat, along with statistical information, will also need to submit a balance sheet, a statement of financial results and annexes to them.

A specific list of reporting for your organization can be obtained on the website statreg.gks.ru. To do this, go to the site and fill in the following data in the search card:

consumer cooperatives (legal entities that are non-profit corporate organizations) included in the Unified State Register of Legal Entities;

heads of peasant (farmer) households who have passed state registration as individual entrepreneurs;

individuals carrying out entrepreneurial activities without forming a legal entity, who have passed state registration as individual entrepreneurs and are included in the Unified State Register of Individual Entrepreneurs.

In order to collect primary statistical data under the program of continuous observation for 2015, Rosstat issued Order No. 263 dated 09.06.2015. This Order approved the forms of federal statistical observation:

MP-sp "Information on the main performance indicators of a small enterprise for 2015" (Appendix 1 to Order No. 263);

1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (Appendix 2 to Order No. 263).

Statistical reporting procedure

Any forms of statistical reporting are drawn up in at least two copies - one is submitted to the territorial office of Rosstat, the second is kept in the files of the organization (IP).

Various statutory acts of Rosstat for each type of reporting stipulate its own deadline for its submission.

Note: from January 1, 2020, the amendments made to the Law "On Accounting" will come into force concerning the procedure for submitting accounting (financial) statements, according to which the statements do not need to be submitted to statistics bodies (except in certain cases), but it is enough to submit it in electronic form to the tax authorities (some organizations are exempted from submitting an obligatory copy of reports to the tax authorities).

Reporting to Rosstat can be submitted on paper or in electronic form - via telecommunication channels (TCS).

That. You have the right to submit all reports to Rosstat:

• through a representative;

  send it by mail or via the Internet (in this case, the submission of financial statements is carried out through specialized telecom operators).

If you send reports via the Internet, then you must be given receipt of its receipt ... When sending reports by mail or the Internet, the day of its submission to the tax authority is considered day of dispatch.

TU Rosstat is obliged to accept your reporting and put a mark on its acceptance on the second copy.

It is better to send reports by mail with a valuable letter (you can evaluate the shipment at a minimum cost, for example, 1 ruble) with a list of attachments and a return receipt. In the case of sending statistical reports by mail, the date of their submission is considered to be the date of dispatch, therefore, one should not be afraid that this may violate the deadlines for submitting one or another reporting form established by law. The proof that the reports were sent by you on time will be the remaining copy of the attachment inventory with the postmark affixed on it, on which the date of dispatch is indicated, and the attached receipt of payment for the postage. Accordingly, the inventory must be drawn up in two copies, signed and sealed with the seal of the organization, handed over to the postal worker who accepts registered and valuable mail for stamping, then one copy of the inventory must be enclosed and sealed in an envelope with reporting, and the other copy must be kept.

Responsibility for untimely submitted reports

Responsibility for failure to submit financial statements

For failure to submit or untimely submission of financial statements to the territorial body of Rosstat, Article 19.7 of the Administrative Code of the Russian Federation provides for administrative liability:

for officials of the organization (director, chief accountant) - a fine of 300 rubles. up to RUB 500;

for a legal entity - a fine of 3,000 rubles. up to 5,000 rubles (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for failure to submit statistical reports

According to Article 13.19 of the Administrative Code, violation by the official responsible for the submission of statistical information necessary for conducting state statistical observations, the procedure for its submission, as well as the submission of inaccurate statistical information before 12/30/2015 entailed the imposition of an administrative fine in the amount of 3,000 to 5,000 rubles.

Federal Law No. 442-FZ of 30.12.2015 amended article 13.19 of the Administrative Code, according to which, from 30.12.2015, the liability for failure to provide primary statistical data has been increased and now:

1. Failure to provide primary statistical data by the respondents to the subjects of official statistical accounting in the prescribed manner or untimely provision of these data or the provision of inaccurate primary statistical data entails the imposition of an administrative fine on officials in the amount of from ten thousand to twenty thousand rubles; for legal entities - from twenty thousand to seventy thousand rubles (part 1 of article 13.19 of the Administrative Code).
2. Repeated committing of an administrative offense provided for in Part 1 of Article 13.19 of the Administrative Code shall entail the imposition of an administrative fine on officials at the rate of from thirty thousand to fifty thousand rubles ; on legal entities - from one hundred thousand to one hundred and fifty thousand rubles (Part 2 of Article 13.19 of the Administrative Code).

It should be borne in mind that the offense, the responsibility for which is provided for by Article 13.19 of the Administrative Code, is not lasting, therefore, it can only be fined for it within two months from the date of commission (clause 1 of Article 4.5 of the Administrative Code of the Russian Federation). It turns out that the inspectors, having discovered in October that the small business did not report for half a year, will not be able to fine it, since two months from the moment when the information should have been submitted, that is, from July 29, has already expired. Nevertheless, if you are included in the "sample", you still have to submit the form No. PM. In addition, the organization will have to compensate the statistical department for correcting the results of the consolidated statements. This follows from Article 3 of the Law of the Russian Federation dated May 13, 1992 No. 2761-1.

In preparing the materials, materials from the magazines "Glavbukh", "Simplified" were used.

The article was written and posted on December 16, 2012. Supplemented - 08/28/2015, 01/02/2016, 04/01/2016, 03/22/2017, 04/24/2017, 05/28/2019

In 2016, Rosstat conducts continuous federal statistical monitoring of the activities of small and medium-sized businesses. What is it and what is the threat of ignoring the requirements of statistics?

Why is it necessary to submit statistical reports in 2016?

The obligation to provide primary statistical data free of charge is established by the Federal Law of November 29, 2007 N 282-FZ "On official statistical accounting and the system of state statistics in the Russian Federation." At the same time, the law stipulates that respondents are required to submit data even if it is a commercial or state secret. Individual entrepreneurs provide data only on entrepreneurial activity. Even organizations and individual entrepreneurs who are temporarily not operating and having no income in 2015 are required to provide reporting.

The purpose of continuous observation is the formation of official statistical information containing a comprehensive and detailed description of the economic activity of small and medium-sized businesses to improve the quality of socio-economic forecasting and develop measures to improve the efficiency of the functioning of the Russian economy as a whole and its individual sectors in geographical distribution.

What forms to take to small businesses and where to get them?

Completed forms are submitted to the statistics departments at the place of registration of the organization or individual entrepreneur. Reporting can also be submitted by mail or electronically through the TCS. But, for example, Petrostat (the territorial branch of Rosstat in St. Petersburg and the Leningrad region) is ready to receive reports even by e-mail, simply in a scanned form.

Many organizations and individual entrepreneurs have already received reporting forms from Rosstat by mail or directly at the place of business, since some departments of statistics organized bypassing shopping and business centers, places of mass registration of legal entities, markets, etc. If you have not received the forms, you can download them from the Rosstat website. Also, in some accounting programs, the filling of these statistical forms is implemented.

The reporting forms themselves are small and the procedure for filling out the forms is written in great detail and understandable, it makes no sense to rewrite them into an article. But I would like to draw your attention to the fact that all sum indicators are filled in thousands of rubles with one decimal place, and not in rubles.

Problems when filling out the 1-entrepreneur form may arise for entrepreneurs on UTII. The procedure for filling out says that individual entrepreneurs applying UTII take into account revenue based on primary accounting documentation that reflects all business transactions. However, many entrepreneurs do not keep any such documentation, because they do not have such an obligation. Such entrepreneurs can be advised to indicate the credible income for the year (the sum of the lines of 100 declarations for the 1st-4th quarter of 2015).

Some surprise in the form 1-entrepreneur is caused by the lines about the fixed assets (fixed assets) of entrepreneurs. As such, fixed assets accounting is only available to the individual entrepreneur on the OSNO, and partially to the individual entrepreneur on the simplified tax system. It is not clear to other entrepreneurs how to indicate the value of personal property used in entrepreneurial activity. Therefore, it can be assumed in advance that the reliability of statistical data specifically for fixed assets of individual entrepreneurs will tend to zero.

What will happen if you do not submit statistical reports?

As the practice of past years has shown, the statistics authorities did not set themselves the goal of collecting as many administrative fines as possible and, for the most part, managed to issue invoices to the fined organizations and individual entrepreneurs, allegedly for statistical services. However, due to sharply increased fines and a lack of money in the budget, the situation will certainly change and Rosstat will not neglect administrative sanctions. Therefore, it is worth considering whether it is necessary to risk a large amount of money or is it easier to hand over three sheets of statistical reporting. Moreover, statistics authorities will not be able to check the data indicated in it.

A repeated violation is a violation committed within a year from the date of entry into force of the decision on the appointment of an administrative penalty (Article 4.3. Of the Administrative Code)

What kind of statistical reporting should an individual entrepreneur submit for 2015? (Egorkina O.)

Date the article was posted: 04/27/2016

All individual entrepreneurs must submit statistical reports, regardless of the applicable tax regime. At the same time, some of the forms should be submitted at a time, others - periodically, and some - at all, only if they were included in the Rosstat sample. Depending on the type of statistical monitoring, the time frames for submitting reports also differ. We will talk about all this.

General Provisions

Merchants subject to federal statistical observation are obliged to provide free of charge statistical data related to their entrepreneurial activities, incl. information constituting state and commercial secrets. This is indicated in Part 3 of Art. 8 of the Federal Law of 29.11.2007 N 282-ФЗ "On official statistical accounting and the system of state statistics in the Russian Federation" (hereinafter - Law N 282-ФЗ) and clause 3 of the Regulation on the conditions for the provision of mandatory primary statistical data and administrative data subjects of official statistical accounting, approved by the Decree of the Government of the Russian Federation of 18.08.2008 N 620 (hereinafter - the Regulation).

Federal statistical observation, depending on the method of conducting, can be continuous and selective (part 1 of article 6 of Law N 282-FZ).

Individuals related to small and medium-sized businesses submit statistical data in a simplified manner (clause 3 of the Regulation, part 4 of article 8 of Law N 282-FZ, clause 1 of article 3 and article 4 of the Federal Law of 24.07.2007 209-FZ "On the development of small and medium-sized businesses in the Russian Federation").

All statistical data are presented in accordance with the approved forms of federal statistical observation in accordance with the instructions for filling them out, at the addresses, at the time and frequency, which are reflected on the forms of these forms (clause 4 of the Regulations). If the last day of the deadline for submitting statistical data falls on a non-working day, then the report should be submitted on the next following working day (Resolution of the Goskomstat of Russia dated 07.03.2000 N 18 "On the timing of submission of state statistical reporting").

The presentation of inaccurate data is considered their reflection in violation of the instructions for filling out forms, arithmetic or logical errors. Entrepreneurs who admit the facts of submitting false statistical data, no later than 3 days after the discovery of this or receiving a written notification from the statistics authority, must submit the corrected data with a covering letter or the necessary explanations (clause 6 of the Regulation).

Note that since this year, fines for failure to submit statistical reports or late submission of these data, as well as submission of inaccurate information, have sharply increased (Federal Law of December 30, 2015 N 442-FZ "On Amendments to Article 13.19 of the Code of Administrative Offenses of the Russian Federation"). Now the fine for entrepreneurs is from 10 thousand rubles. up to 20 thousand rubles (part 1 of article 13.19 and article 2.4 of the Code of Administrative Offenses of the Russian Federation). In this case, the repeated commission of such an administrative offense is punished in the amount of 30 thousand rubles. up to 50 thousand rubles. (part 2 of article 13.19 and article 2.4 of the Code of Administrative Offenses of the Russian Federation).

So, let's consider the types of statistical observations.

Continuous observation

A complete statistical observation is carried out in relation to all entrepreneurs (part 1 of article 6 of Law N 282-FZ). The main methodological and organizational provisions for continuous federal statistical monitoring of the activities of small and medium-sized businesses were approved by Order of the Federal State Statistics Service of 05.06.2015 N 259 (hereinafter - Order of Rosstat N 259).

Continuous federal statistical observation is a comprehensive federal statistical survey that provides for the collection of basic economic indicators for the production of goods (works, services), employment and wages, financial results, etc. as of a certain date (Rosstat Order N 259).

Comprehensive statistical observations are carried out once every 5 years (part 2 of article 5 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"; hereinafter - Law N 209-FZ).

The previous time such an observation was carried out following the results of 2010 (Order of the Government of the Russian Federation of February 14, 2009 N 201-r "On information on intersectoral relations and structural proportions of the Russian economy").

The next continuous observation is carried out this year following the results of 2015. The deadline for submitting information is until 01.04.2016 (clause 3 of the Order of Rosstat N 259).

Information is submitted in the form N 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015". This form and the procedure for filling it out were put into effect by Order of Rosstat dated 09.06.2015 N 263 "On the approval of statistical tools for organizing continuous federal statistical observation of the activities of small and medium-sized businesses in 2016 based on the results for 2015" (hereinafter referred to as the Procedure).

We are talking here about the following data: the address of a businessman, the type of activity, income and expenses, the cost and composition of fixed assets, the number of employees and their wages, information about state support.

Rosstat asks to provide reliable information on the results of entrepreneurial activities and guarantees complete confidentiality of data (the transfer of information to tax and other authorities is excluded).

Selective observation

As already noted, statistical reporting must be submitted by all individual entrepreneurs, regardless of the tax regime. At the same time, it is necessary to submit only those forms of statistical reporting that relate to a specific type of business of a businessman, respectively, and the deadlines for submitting statistical reports differ (Letter of the Ministry of Economic Development of Russia dated December 15, 2011 N OG-D05-2455).

Selective statistical observation concerns individual entrepreneurs of the studied population on the basis of a representative sample (part 1 of article 6 of Law N 282-FZ).

Selective statistical observations are carried out through monthly or quarterly studies. For entrepreneurs, the number of employees of which is no more than 15 people, only annual selective statistical observations are carried out (part 3 of article 5 and subparagraph "b" of paragraph 2 of part 1.1 of article 4 of Law N 209-FZ). The rules for conducting selective statistical observations of the activities of small and medium-sized businesses were approved by the Decree of the Government of the Russian Federation of February 16, 2008 N 79 "On the procedure for conducting selective statistical observations of the activities of small and medium-sized businesses."

Statistical bodies notify merchants about the conduct of their statistical observation on specific forms that must be submitted. As a rule, the notification process takes place by mail (clause 4 of the Regulation).

Also, the territorial statistics bodies on their official websites post a list of persons in respect of whom statistical observation is carried out, indicating the indices and names of the forms to be submitted, details of the acts of their approval (clause 4 of the Regulation). At the same time, if earlier statistical agencies were obliged to send to entrepreneurs free of charge forms and instructions for filling them out, now this is done only upon personal requests (clause 4 of the Regulations).

Keep in mind that both the statistical forms and the sample of entrepreneurs for statistical surveys change annually. So it is necessary to closely monitor all changes, since this can be done on the website of the regional branch of Rosstat. By the way, on some of the territorial sites, to get a list of reporting forms, it is enough to enter your OKPO code.

Please note that regional bodies of Rosstat may request their own list of statistical forms.

Below in the table we present all the forms that a merchant must submit, depending on the types of activities carried out in 2016.

Table. Federal forms of statistical reporting for 2015

In conclusion, we note that in 2016, more than ever, the obligation to submit statistical reports should not be neglected. The increased amount of the fine for such an offense is from 10 thousand rubles. up to 20 thousand rubles (Part 1 of Art. 13.19 and Art. 2.4 of the Code of Administrative Offenses of the Russian Federation) will definitely not be superfluous in the budget of a merchant.