Calendar for submitting statistical reports for the year. Electronic reporting

Organizations and entrepreneurs are required to report to statistical authorities - Rosstat (clause 4 of article 346.11 of the NKRF). Reporting to statistics in 2017 for small businesses consists of several reports. At the same time, Rosstat approved 64 new annual reports for manufacturers, micro-enterprises and individual entrepreneurs (orders No. 374 and No. 414). And the same forms for small companies still apply, for example, report No. PM. How to determine what to include in “statistics” and in what time frame? Or maybe your business is exempt from statistical reporting? For a list of statistical reporting in 2017, see our table. We will answer the question of what kind of statistical reporting to submit for 2016 for small businesses.

Despite the availability of forms, you may have never submitted a report to a statistical office before. It is explainable. The fact is that the territorial bodies of Rosstat carry out selective statistical observations in relation to small enterprises and individual entrepreneurs. Not everyone must report, but only those included in the sample. We’ll tell you further how to check if you are on Rosstat’s lists.

What reports must be submitted to the statistical authorities in 2017:

1. All companies submit balance sheet and a report on financial results. Let us note that organizations must submit an annual balance sheet, a report on financial results and appendices thereto to the state statistics authorities at the place of registration (clause 1 of article 18 Federal Law No. 402-FZ).

Thus, a legal copy of the financial statements for 2016 must be submitted no later than three months after the end of the reporting period, that is, before March 31, 2017 inclusive.

Attention! Absolutely all companies submit this form. To do this, you do not need to receive any letter from Rosstat. Entrepreneurs do not submit financial statements, since they are not allowed to do accounting.

2. Rosstat also requires small businesses to report for 2016 in the TZV-MP form. The form consists of two sections. The first indicates revenue from sales of products for 2016. In the second - production costs for 2016.

It is submitted to the territorial body of Rosstat at the location of the organization.

The TZV-MP form for 2016 is submitted by companies with revenue for 2016 of up to 800 million rubles. and number of employees from 15 to 100 people. There are other selection criteria. That is, all companies that are classified as small businesses. Individual entrepreneurs do not submit this form.

The federal statistical observation form No. TZV-MP “Information on the costs of production and sale of products (goods, works and services) and the results of the activities of a small enterprise” is provided by legal entities (including peasant (farm) enterprises) that are small enterprises.

The form serves only to obtain summary statistical information and cannot be provided to third parties.

The form includes information on the legal entity as a whole, that is, on all branches and structural divisions of a given small enterprise, regardless of their location.

A legal entity fills out this form and submits it to the territorial body of Rosstat at its location. In the event that a legal entity does not carry out activities at its location, the form is provided at the place of actual activity.

The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.

The address part indicates the full name of the reporting small enterprise in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.

The name of the subject is indicated in the "Postal address" line Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual location of the respondent (postal address) is indicated.

The reporting organization enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

3. PM form. The form is submitted by legal entities that are small enterprises (except for microenterprises). The deadline is until the 29th day of the month following the quarter. They are handed over to the territorial body of Rosstat at the address established by it (a letter must be received from Rosstat by mail).

4. Form MP-Micro. Fill out MP-micro in accordance with the instructions approved by Rosstat Order No. 704.

The MP-Micro form for 2016 is submitted in 2017 by global business. These are organizations with up to 15 employees and income for 2016 of up to 120 million rubles. Individual entrepreneurs do not submit the form.

The form is annual, submitted no later than February 5, 2017 to the territorial body of Rosstat at the address established by it. The form is submitted by those who were included in Rosstat’s sample (a letter should be received from Rosstat by mail).

Statistical observation can be continuous or selective.

In the first case, all respondents in the study group must submit statistical reporting. For example, if continuous statistical observation of activities in the field of trade is carried out motor vehicles, the established forms of statistical reporting must be submitted by all organizations and entrepreneurs that were assigned OKVED code 50.10 when registering with the territorial division of Rosstat.

If a sample observation is carried out, not all organizations and entrepreneurs that trade in vehicles must submit statistical reports, but only those that, by decision of Rosstat, were included in the sample.

Continuous statistical observations regarding their activities are carried out once every five years (Part 2 of Article 5 of Law No. 209-FZ). The last continuous observation was in 2016 (passed for 2015). Accordingly, the next continuous observation will be in 2021.

In 2017 - only selective observation.

Selective statistical observations are carried out:

1. monthly and (or) quarterly - in relation to small and medium-sized enterprises;
2. annually for micro-enterprises.

The list of small and medium-sized businesses subject to selective statistical observation is determined annually by Rosstat. Only organizations and entrepreneurs that are included in this list should submit statistical reports as part of sample observation.

To accurately determine the composition of your statistical reporting, it is better to immediately contact the territorial division of Rosstat at the place of registration. Informing about what forms need to be submitted and how to fill them out is the direct responsibility of the territorial divisions of Rosstat. Moreover, they are obliged to do this free of charge.

Also, go to the official website of the department. Often the necessary information can be found on the websites of regional branches of Rosstat. They are all presented in the form interactive map on the Rosstat portal. Such sites are organized according to a single principle. Thus, in the “Reporting” section there is a special clause “ Statistical reporting" In it you can look at current federal and regional statistical reports, find instructions on how to fill them out and, most importantly, decide whether you need to submit them.

Tables of current statistical reporting forms are also provided on the department’s website. They were developed and systematized in accordance with the All-Russian Classification of Types of Economic Activities (OKVED).

Forms of statistical reporting are indicated according to the lines of the timesheets. Types of economic activity are shown in the columns of the table; the section number according to OKVED (the first two digits of the OKVED code) is indicated in brackets. The + sign at the intersection of the lines and the graph indicates that an organization or entrepreneur that is engaged in a particular type of activity is required to submit this form of statistical reporting.

This way you can decide on the composition of the statistical reporting of continuous observation.

For selective observation, there are specific forms. Lists of organizations that were included in the sample can also be found on the websites of territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.

Last year, all firms and entrepreneurs were required to submit statistical reports. There was a continuous observation, it happens once every five years. In 2017, observation was selective (Clause 1, Article 5 of Federal Law No. 209-FZ). This means that the forms are filled out only by those companies and individual entrepreneurs that were included in the sample.

Go to the website statreg.gks and find out what Rosstat expects from you. Let us explain how to work with this site.

On the first line, leave "notice for legal entities"if you are an accountant in a company. This value is the default. If you want to find out about individual entrepreneurs’ reports, select in this line “notification for individual entrepreneurs, heads of peasant (farm) farms.”

Next, enter your details. Indicate OKPO, INN or ORGN (for entrepreneurs - OGRIP). You can fill in all fields or just one of your choice. After that, enter the verification code. These are the numbers that you will see on the screen next to the field.

Click the "search" button. If you specified everything correctly, the search results will appear on the screen. You will see OKPO and the name of your company. Select Form List. The system will give you the file Statgorms********.pdf. Instead of asterisks in the file name there will be your OKPO code. This notification file specifies which reports and when to submit to “statistics”. See an example of a notification with form names at the top of this page.

If your notification contains only OKPO and the name of the company, you are in luck. This means that you were not included in the sample and are not filling out statistical forms for 2016. See an example of a blank notification below.

You can download the reporting forms from the same Rosstat service where you received the notification. Go to the notification file. In the right column of the plate you will find the OKUD report code and the inscription “Download”. Click on this inscription, and another table will appear on your screen. Depending on what kind of report you require, the table will have forms for small businesses, for companies that sell alcohol, etc.

Select the report you need in the new table and click on its code. You will receive the form in text format. Save it to your computer to print or immediately fill out electronically.

You can fill out reports in “statistics” manually and personally bring them to the territorial office of Rosstat. Or you have the right to send a paper report by regular mail by registered mail with notification and a list of the attachments. In the inventory, indicate which forms you are sending.

Another variant. You can fill out an electronic report and send it through the Rosstat website or through a specialized telecom operator. In both cases you must have a certificate electronic signature.

How to determine key indicators for statistical reports:

Fines for failure to submit reports to Rosstat

If you are included in the sample, but did not submit the required report, you will be fined under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For officials and entrepreneurs, the amount of sanctions is from 10,000 to 20,000 rubles. For organizations - from 20,000 to 70,000 rubles. The exact amount will be determined by the head or deputy of the territorial body of Rosstat (Part 2 of Article 23.53 of the Code of Administrative Offenses of the Russian Federation).

If you have not submitted your company’s accounting records to “statistics,” you may face sanctions under Article 19.7 of the Code of Administrative Offenses of the Russian Federation. For company officials, this is a fine of 300 to 500 rubles. or warning. Plus, the organization itself will be subject to a fine of 3,000 to 5,000 rubles. The violation protocol is drawn up by specialists from Rosstat (Article 28.3 of the Code of Administrative Offenses of the Russian Federation). And the amount of the fine will be set by the magistrate (Part 1 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation and letter of Rosstat No. 13-13-2/28-SMI).

For failure to submit statistical reports, firms face an administrative fine of up to 70,000 rubles, and for an unsubmitted balance - up to 5,000 rubles. (Articles 13.19 and 19.7 of the Code of Administrative Offenses of the Russian Federation).

If you are an accountant at a firm that was included in the statistical sample, be careful. For accounting and statistical reporting not submitted to Rosstat on time, two types of administrative fines are imposed. Under articles 13.19 and 19.7 of the Code of Administrative Offenses of the Russian Federation. So find out in advance what reports are expected of you. And submit all forms on time.

Reporting of small enterprises in 2017:

* If you have fewer employees than the one at which reporting is submitted only electronically, you have a choice. Or submit reports on paper. Or, if you wish, submit documents electronically.

** With a staff of 100 or more people, the simplified worker loses the right to the simplified tax system and must switch to the general regime. But here we have indicated the maximum number for filing reports, taking into account the fact that taxpayers using the general regime can also read this article.

*** By general rule You must submit your VAT return electronically. Exception: if the declaration is submitted by a tax agent who is a VAT evader. That is, a person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. In this case, you can submit a declaration in one of two ways - on paper or electronically. There is only one case where this benefit does not apply: if the tax agent is an intermediary, forwarder or developer who issues invoices on his own behalf or receives invoices in the interests of other persons. Then you need to submit reports only electronically (clause 5 of Article 174 of the Tax Code of the Russian Federation).
Advance 2017

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Rosstat - federal Service state statistics - collects official information about the demographic, social, economic and environmental situation in Russia and, based on the collected information, generates statistical reports. This service also controls all government statistical activities in Russia. Domestic entrepreneurs have obligations to submit regular reports to Rosstat.

The procedure and deadlines for submitting reports to Rosstat for individual entrepreneurs in 2018

Businessmen are required to submit reports to the statistics service in the following cases:

• every 5 years, when all microenterprises report;
• upon direct request from Rosstat.

All individual entrepreneurs must submit the requested reports to the Statistics Service. In other words, these obligations apply to both entrepreneurs using hired labor and individual entrepreneurs working without hiring personnel.

Individual entrepreneurs are required to submit reports at the request of Rosstat within the established deadlines

The last mass submission of statistical reporting for micro-enterprises took place in 2017, therefore, in 2018, individual entrepreneurs need to submit statistical reporting only if the corresponding requirement has been received. Rosstat usually sends them by registered mail. According to the Statistics Service, approximately 1% of small businesses from all over the country are subject to random surveillance every year. The reporting deadlines (year, quarter or month) are indicated in the same notice.

In the period between continuous observations, surveys of small enterprises, microenterprises and individual entrepreneurs are carried out on a one-time basis (according to the rules approved by Government Decree No. 79 dated 16.02.2008). For this purpose, stratified random sampling is used. And then the data obtained is distributed to the entire population of enterprises and entrepreneurs.

The sample population includes organizations and individual entrepreneurs engaged in all existing species activities. Therefore, those who engage in an atypical, rare type of activity have a greater chance of being included in the sample. Or who is atypical in some other way. For example, by revenue volume or number of employees. The probability of such unusual firms being included in the sample is virtually 100%.

This is what a request from Rosstat for reporting looks like

The Service independently determines the enterprises included in the sample for collecting statistical data in accordance with the existing approved work plans of Rosstat for the coming period.

You can submit reports in person, by regular mail or by email. It is important to note that Rosstat guarantees all respondents the confidentiality of data and the protection of information provided by participants, and also excludes the transfer of any information to tax authorities or other government authorities and regulatory structures.

Forms of reporting forms to Rosstat for individual entrepreneurs

Rosstat sends reporting forms to individual entrepreneurs independently. Along with the forms, instructions on how to fill them out correctly are also sent.

You can find out the exact list of reports provided by sending an electronic request using the form feedback on the Rosstat website to the corresponding regional branch of the statistics service. To obtain reporting forms and recommendations for filling them out, it is convenient to use the website What to submit to Rosstat. The portal presents 22 reporting forms for individual entrepreneurs, of which 17 are annual, 2 quarterly and 3 monthly. The most common forms are 1-IP, 1-IP (trade) and 1-IP (services). The forms themselves, their correct names, as well as due dates can be easily found on the website of the statistics service on the Internet.

Table: reporting forms 1-IP to Rosstat in 2018

In addition, there are also more specific forms that provide, for example, information about the protection of atmospheric air (2-tp (air)), information about the activities of a travel company (), various forms for individual entrepreneurs engaged in agriculture(, 2-farmer, 3-farmer) and others. For individual entrepreneurs, which also belong to small businesses, a separate form is used called MP (micro) - in kind, which collects information about the production of any product by a micro-enterprise. This form is due by the 4th day of the month following the reporting month.

You can download a sample of form 1-IP from the link.

Reports to Rosstat for individual entrepreneurs without employees

As stated above, reports are submitted to the statistics service only at the request of Rosstat itself. To check whether you should provide something to Rosstat this year, it is recommended to use the notification generation form on the official website of the Statistics Service. By filling out one of the details in the fields of the form (OKPO, INN, OGRN), you will receive on the issuing page either the number of one of the reporting forms, which you need to fill out and send to the regional office of the Rosstat service, or just a form, if you do not need one this year No reports need to be submitted.

Video: example of using the form for generating notifications on the Rosstat website

Reporting forms may differ depending on the type of activity of an individual entrepreneur and whether he has hired employees, therefore, to obtain the most reliable information about the reporting required from an individual entrepreneur, we recommend contacting Rosstat directly.

What are the consequences of failure to submit reports?

Responsibility for failure to submit reports to Rosstat or for reporting distorted or false information was seriously tightened back in 2016. Such a violation is classified as administrative, and the fine for it for an individual entrepreneur today ranges from 10 to 20 thousand rubles. However, for the first time, an entrepreneur may get off with a warning for such a violation.

If such actions are repeated, according to Article 13.19 of the Code of the Russian Federation on administrative offenses, the fine for individual entrepreneurs will range from 30 to 50 thousand rubles.

Individual entrepreneurs are not required to submit reports to Rosstat very often, but the fines for evading this obligation are quite significant. To avoid conflicts with Russian legislation and regulatory authorities, individual entrepreneurs are recommended to adhere to the recommended reporting rules. Rosstat sends all the required forms, as well as instructions for filling them out, independently.

Reporting to statistics in 2017 depends on the size of the company and type of activity. The table contains deadlines for submitting common forms of statistical reporting. Useful for companies and individual entrepreneurs.

What determines the set of reporting in statistics in 2017

Finally, the composition of the reporting depends on the type of observation within which it must be submitted:

• continuous, that is, mandatory for all organizations and entrepreneurs in a particular group of research;
• selective – mandatory for specially selected organizations and entrepreneurs.

The most common reporting to statistics in 2017 (due dates) is in the table below.

How to determine the composition of reporting in statistics in 2017

To accurately determine the composition of your statistical reporting, it is better to immediately contact the territorial division of Rosstat at the place of registration. Informing about what forms need to be submitted and how to fill them out is the direct responsibility of the territorial divisions of Rosstat. This is established in paragraph 4 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620. Moreover, they are obliged to both inform and submit the forms of statistical reporting forms free of charge.

The necessary information can be found on the websites of regional branches of Rosstat. They are all presented in the form of an interactive map on the Rosstat portal. Such sites are organized according to a single principle. Thus, in the “Reporting” section there is a special provision for the “Statistical reporting” item. In it you can look at current federal and regional statistical reports, find instructions on how to fill them out and, most importantly, decide whether you need to submit them.

Immediately on the department’s website are tables of current statistical reporting forms and instructions for filling them out. This way you can decide on the composition of the statistical reporting of continuous observation.

There are different forms for selective observation. Lists of those included in the sample can be found on the websites of the territorial branches of Rosstat. To do this, go to the “List of reporting business entities” section.

In addition, you can use the service “What to submit to Rosstat?”. This site will help you determine which forms of federal statistical observation you need to submit to Rosstat. Such recommendations were given, for example, by Mosgorstat.

Important!
Comprehensive information on all statistical forms is available in the service statreg.gks.ru

Reporting to statistics in 2017: deadlines, table

Who rents

Deadline

In which order of Rosstat should I look for the form and explanations for filling it out?

I have no reason to suspect an official of such a high rank of insincerity. We can only hope that Mr. Oreshkin will begin to do “everything possible” as quickly as possible. In the meantime, we have another portion before us finished products: by its order dated September 4, 2017 No. 566, Rosstat approved a dozen new forms of statistical reporting on the number, conditions and remuneration of employees of organizations.

According to the commented order, annual forms will have to be submitted starting with reporting for 2017, and monthly and quarterly reporting forms - starting from 2018.

New forms of statistical reporting

Annual forms (submitted starting with reporting for 2017):

• No. 1-T “Information on the number and wages of employees”;
• No. 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
• No. 2-GS (GZ) “Information on additional vocational education federal state civil servants and state civil servants of the constituent entities of the Russian Federation";
• No. 2-MS “Information on additional professional education of municipal employees”;
• No. 1-T (GMS) “Information on the number and remuneration of employees government agencies and local governments by personnel categories.”

Monthly forms (submitted starting from the January 2018 report):

• No. 1-Z “Labor Force Sample Survey Questionnaire”;
• No. P-4 “Information on the number and wages of employees”;
• No. 1-PR “Information on the suspension (strike) and resumption of work of labor collectives.”

Form No. 3-F “Information on overdue wages” is also monthly and is submitted starting with the report as of February 1, 2018.

And finally, quarterly form No. P-4 (NZ) “Information on underemployment and movement of workers,” which will need to be submitted from the report for the first quarter of 2018.

The last quarter of 2017 has arrived, and now is the time to remind taxpayers of the deadlines for submitting annual reports. We will tell you in this material what the deadlines for submitting reports will be for individual entrepreneurs and organizations for 2017.

Deadlines for submitting financial statements

All organizations, including those that are small businesses, are required to maintain accounting records, regardless of the tax regime they apply (Part 1, Article 6 of Law No. 402-FZ dated December 6, 2011). The annual accounting includes:

• financial results report,
• statement of changes in capital,
• report on the intended use of funds.

Small enterprises can report using simplified forms, but the reporting deadline is the same for all legal entities - 3 months after the end of the reporting year (Article 18 of Law No. 402-FZ). The last day for submitting accounting reports for 2017 to the Federal Tax Service and Rosstat will be April 2, 2018, since March 31 coincides with Saturday - a day off.

Deadlines for submitting tax reports 2017 to OSNO

Tax returns and calculations are submitted to the Federal Tax Service according to the established deadline for each type of report.

Organizations on OSNO file income tax returns, the frequency of which can be either monthly or quarterly. In any case, the income statement for 2017 must be submitted no later than March 28, 2018.

The reporting deadline is 2017 for other taxes:

• VAT – 01/25/2018,
• for the property of organizations - 03/30/2018,
• transport – 02/01/2018,
• land – 02/01/2018

The deadlines for submitting individual entrepreneurs’ reports for the year to OSNO are as follows:

• for declaration 3-NDFL - 04/30/2018,
• Entrepreneurs submit other reporting forms within the same deadlines as organizations.

Unified agricultural tax, UTII and simplified tax system - deadlines for submitting reports in special modes

Preferential tax regimes allow you not to pay a number of taxes - income tax, VAT, property tax, personal income tax for individual entrepreneurs. In this case, there is a need to pay and report taxes under the special regime, as well as other taxes.

Individual entrepreneurs and companies that applied the simplified system in 2017 submit a single tax return under the simplified tax system once a year. At the same time, the reporting deadlines for legal entities and individual entrepreneurs differ: LLC “USN-2017” is submitted no later than 04/02/2018 (taking into account the postponement of the deadline from Saturday 03/31/2018), and the deadline for individual entrepreneurs is 04/30/2018. (clause 1 of article 346.23 of the Tax Code of the Russian Federation).

Producers of agricultural products can apply a special regime in which a single agricultural tax is paid instead of income tax. The Unified Agricultural Tax declaration for 2017 must be submitted no later than April 2, 2018, because the deadline (03/31/2018) coincides with a day off (clause 2 of article 346.10 of the Tax Code of the Russian Federation).

At imputation, declarations are submitted quarterly. UTII payers submit reports, the deadlines for which are established in clause 3 of Art. 346.32 of the Tax Code of the Russian Federation, for the 4th quarter of 2017. provided no later than January 22, 2018.

For other taxes, which are calculated by “simplified people” and payers of UTII and Unified Agricultural Tax, the reporting forms and deadlines for their submission do not differ from those used in the general tax system.

Deadlines for submitting reports on insurance premiums and personal income tax

All employers, being tax agents for personal income tax, are required to submit reports for 2017 on payments made to individuals and withholding income tax. The deadlines for submitting 6-NDFL for 2017 and 2-NDFL certificates are the same - 04/02/2018. If the employer was unable to withhold tax from an individual, he must provide a 2-NDFL certificate for it no later than 03/01/2018.

In 2017, insurance premiums should be reported quarterly to the Federal Tax Service, and not to the funds. The deadline for submitting calculations for insurance premiums for 2017 is no later than January 30, 2018.

This does not apply to insurance premiums for “injuries” - 4-FSS reports still need to be submitted to the Social Insurance Fund. The deadlines for submitting reports 2017 established for 4-FSS are different for electronic payments - 01/25/2018, and for paper payments - 01/22/2018.

Only one report needs to be submitted to the Pension Fund for 2017 - this is a new form on the insurance experience of individuals SZV-STAZH, which will be submitted for the first time. The deadline for submitting the SZV-STAZH for 2017 is no later than 03/01/2018.

Deadline for submitting statistical reports

Reporting to Rosstat is provided by individual entrepreneurs and small enterprises if they are subject to continuous or selective statistical research. Continuous research is carried out once every 5 years, and selective research is carried out monthly/quarterly (for small and medium-sized businesses) or annually (for micro-enterprises). Lists of those who must report are formed on the basis of information from the unified register of small businesses (Article 5 of Law No. 209-FZ dated July 24, 2007).

Rosstat communicates specific information about the forms and deadlines for submitting reports for 2017 to individual entrepreneurs and organizations by mail, but in order to be informed in advance, it is better to track the information on the website of regional statistical authorities in the “Statistical Reporting” section, or check it in your Rosstat branch.

Deadlines for submitting reports for 2017 – table