Who hands over mp micro in statistics. Statistical reporting. How and when to submit a report

Reporting is a way of summarizing data in specialized forms, inherent, first of all, in accounting. Basically, it is necessary to reflect the final results achieved by the company for a certain period, its financial position, quantitative characteristics of activities, cash flows and other indicators.

Normative acts and base

Statistical reporting is one of the types of documentation that is submitted to state statistics bodies. Its forms are established at the legislative level.

The accuracy of the information provided is confirmed by the signatures of officials in the forms, which become legal documents that must be submitted.

Legal entities are required to provide statistical reports. This is established by the Federal Law No. 282-FZ of November 29, 2007 and the Decree of the Government of the Russian Federation No. 620 of August 18, 2008.

All forms submitted to statistics authorities have approved form... They can be established by the Federal State Statistics Service and the Ministry of Finance of the Russian Federation. The latter regulates the forms that are used to summarize financial indicators.

The basis on which the statistical reporting is formed is the company's accounting, that is, statistical data is formed from the information contained in the primary documentation. It is difficult to overestimate the importance of statistics, therefore, the legislation provides for liability for distortion of transmitted information and failure to meet deadlines.

Statistical reporting in our country is divided into two types: general and branch... The first is represented by all legal entities, and the second - only by those that are related to certain branches of activity, for example, agriculture, metallurgy, etc.

Which companies should take

Federal legislation establishes that statistical reports must be submitted the following respondents:

  • legal entities;
  • state and municipal authorities;
  • foreign companies that have their own within the Russian Federation;
  • individual entrepreneurs;
  • small businesses.

Most individual entrepreneurs have signs of small businesses, therefore, when submitting reports, they should be guided by the rules established for the latter. In accordance with these rules, a simpler procedure for submitting statistical reports is provided for them (Federal Law No. 209-FZ of July 24, 2007).

So, a company or individual entrepreneur is recognized as small in 2018 if there is following signs:

  • the average number of employees in 2017 did not exceed 100 people;
  • annual revenue excluding for the same period did not exceed 800 million rubles;
  • the share of participation of other companies that are not recognized as small or medium-sized, as well as foreign companies is not more than 49%;
  • the share of participation of the state or municipalities, charitable foundations, public and religious associations is no more than 25%.

If the annual revenue was less than 120 million rubles, and the number of employees in 2017 was less than 15 people, then such a company is recognized as a micro-enterprise.

The above signs are assessed by the Federal Tax Service of the Russian Federation, based on the results, it adds or excludes the company from the corresponding Unified Register, which is posted on its website nalog.ru.

Federal Law No. 209-FZ of 24.07.2007 stipulates that a complete statistical check is carried out every 5 years, during the rest of the period, statistical reports are submitted only by those small enterprises which, according to certain criteria, have been selected by the Russian Federal State Statistics Service.

The fact that the company was included in the sample, Rosstat must inform its management by sending a letter with the corresponding requirement, which must be accompanied by reporting forms and rules for filling it out. However, companies can check this information on their own on the website of the State Statistics Committee of the Russian Federation www.gks.ru.

All companies that are obliged by law to maintain accounting records must submit financial statements at the end of the year. One copy of these reports must be submitted to the state statistics body.

This rule is specified in Federal Law No. 402-FZ. The deadline is set to March 31, 2019... Individual entrepreneurs may not submit financial statements, because the law allows them not to keep accounting records.

You can clarify the information on the Rosstat sample for a specific enterprise on the website of this department, as well as having received the corresponding request by mail. Most often, statistical authorities require delivery the following reporting forms:

  1. PM - small businesses submit this reporting form. The reporting period for it is a quarter. The PM form must be submitted by the 29th day of the next month after the end of the quarter, that is, for the last quarter of 2018, reports must be submitted by January 29th, 2019. Micro-enterprises do not fill out this form.
  2. PM-prom - is a monthly report set for small businesses. Micro-enterprises do not represent the form of PM-prom. This report must be submitted by the 4th day of the following month after the reporting month.
  3. 1-IP - this form is submitted by individual entrepreneurs, if they are not engaged in the production of agricultural products. This report is prepared for delivery once a year until March 2nd.
  4. 1-IP (trade) - represent individual entrepreneurs engaged in retail trade and the provision of personal services to citizens. This report is submitted once a year until October 17th.

For micro-enterprises, their own form of statistical reporting MP (micro) has been established. It summarizes the information for the calendar year and must be submitted by February 5th.

All required forms must be submitted in duplicate. The first is transmitted to statistics authorities, and the second with marks of acceptance remains in company.

Today, reports can be submitted in person to the territorial statistics office, by registered mail or in electronic form. Moreover, electronic reporting can be transmitted in two ways: through the electronic document management system or directly on the website of the territorial body of Rosstat, if such a technical possibility is organized (today only in several regions). These options are only possible upon availability.

If the reports are submitted by registered letter or in electronic form, then the date of submission is the date of dispatch, which is confirmed by the corresponding receipts.

Responsibility

In case of violation of the terms, in accordance with Article 13.19 of the Administrative Code of the Russian Federation, administrative liability and fines are provided. The head of the company can pay from 10,000 to 20,000 rubles, and legal entities - from 20,000 to 70,000 rubles.

If the company admits repeated violation of the deadlines, then the fine for the head of the company is set in the amount of from 30,000 to 50,000 rubles, and for enterprises - from 100,000 to 150,000 rubles... The same penalties are applied for failure to submit statistical reports.

Learn the features of reporting by small businesses from this video.

The PM form (quarterly) must be submitted to the territorial statistics bodies at the end of the quarter - by the 29th day of the month following the corresponding quarter, by those legal entities that:

  • classified as small businesses;
  • were included in the Rosstat sample.

Small businesses include firms in which:

  • employs from 15 to 100 people (sub. “a”, clause 2, part 1.1 of article 4 of the law “On the development of small and medium-sized businesses” dated 24.07.2007 No. 209-FZ);
  • annual revenue is up to RUB 800 million. (Clause 1 of the Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

Rosstat collects data on small businesses within the framework of quarterly sample surveys - forming a representative sample of enterprises (clause 3, article 5 of Law No. 209-FZ). The lists of firms in the sample are usually published on the websites of the territorial offices of the department.

However, the data on this site is not always correct. Read more about this in the material. "Attention: Rosstat service with a list of reporting forms can be misleading!" .

Starting from the reporting for the 1st quarter of 2018, the form approved by Rosstat order No. 541 of August 21, 2017 is used to submit the PM form to the statistics. The document must be drawn up in accordance with the general instructions for filling out, approved by the same order. Consider the main features of filling out the PM form in statistics according to the instructions in 2019.

Read about the fine for non-submission of statistical reporting in the note "It has become more expensive not to submit statistical reports" .

Instructions for filling out the quarterly PM form in statistics (how to fill out a document, what to look for)

The form in question consists of 3 sections.

Section 1 is a questionnaire, which reflects the fact of application / non-application of the simplified tax system.

Section 2 reflects indicators on the number of staff of the company, as well as on the salaries of employees. The reporting entity indicates on the form:

  • information on the payroll: qualitative (including distinguishing ordinary workers, external part-time workers and external contractors under contracts) and quantitative;
  • the size of the fund of the average accrued wages with its distribution among the main 3 types of employees with the additional allocation of other unscheduled persons;
  • the volume of payments of a social nature, also broken down by the main 3 types of workers, with the additional allocation of other persons of unscheduled composition;
  • the number of hours worked by the payroll employees during the reporting period.

In sect. 3 forms reflect the main economic indicators of the company for the period (excluding VAT, excise taxes and other mandatory transfers):

  • goods, services and works independently produced by the company;
  • goods sold by third parties;
  • catering products independently produced by the company;
  • the cost of purchasing products for resale;
  • investments in new and imported fixed assets;
  • internal expenditure on research and technological development;
  • the cost of resold real estate and the cost of acquiring them.

The PM form includes indicators for the entire company as a legal entity (that is, the document includes figures that summarize the indicators for all divisions).

The document is signed by the head of the company or a responsible employee authorized to submit data to Rosstat. A person can be empowered by a separate order of the company's management. The contact details of the person in charge are indicated next to the signature.

Outcomes

Legal entities belonging to the category of small enterprises - in accordance with the criteria established by law No. 209-FZ, as well as those included in the Rosstat sample, must report to the department on the basis of the PM form at the end of the quarter. Its current form was approved by order of the Federal State Statistics Service of August 21, 2017 No. 541. This form contains information about the staff of the company, the salary of employees, the company's turnover, that is, the main economic indicators of the company's activities.

The two most important indicators of the activity of small enterprises are the costs of production and sale of products (services) and the quantitative, volumetric, financial results of the IP.

Rosstat, by its order No. 373 of July 29, 2016, approved the TZV-MP form, as well as the procedure for its registration and submission. According to this order, new reporting for small business TZV-MP has been introduced.

In this article, we will consider the nuances of the process of preparing this type of reporting, find out who should submit it, how and in what time frame, and also offer you instructions for filling out the report.

At the bottom of the page there is a button with which the reader can download the TZV-MP form for 2017 in 2018 for free.

When is the TZV-MP form for 2017 in 2018 submitted?

Form No. TZV-MP is provided for the submission of reports, which bears the official name "Information on the costs of production and sale of products (goods, works and services) and the results of a small enterprise for 2016".

That is, a report on the named parameters for 2017 will be required. The deadline for the delivery of the TZV-MP for 2017 is until April 1, 2017 to the Rosstat body located at the location of the organization or at the place of actual implementation of its activities. However, April 1 of next year is Sunday. This means that the report can be submitted on the next working day, April 2. This is the deadline.

Before talking about who should take the TZV-MP for 2017, we will consider the features of continuous and selective statistical observation, we will need this to complete the picture of the process.

Nuances of continuous and selective statistical observation

Article 6 of the Federal Law of November 29, 2007 No. 282-FZ contains two forms of federal statistical observation: selective and continuous.

Continuous observation provides for the need for statistical reporting by all respondents in the study group. It is held once every five years for small and medium-sized businesses.

It was last held in 2016. All individual entrepreneurs and small (micro) enterprises that are legal entities submitted reports to their branches of Rosstat in accordance with the forms contained in Rosstat order No. 263 of 06/09/15:

For small and micro-organizations, the reporting was carried out according to the format No. MP-sp "Information on the main indicators of the activity of a small enterprise for 2015"; ... for individual entrepreneurs - according to the form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015".

For the next 4 years, this type of reporting will not be required as a continuous observation.

Rosstat determines the circle of participants in the sample observation. Those specific organizations and individual entrepreneurs that were in the sample should be warned in advance that they will have to submit reports in the TZV-MP form within the time period established by law.

Who should take the TZV-MP for 2017 in 2018?

To figure out who is passing the TZV-MP for 2017 in 2018, we will find out who exactly does not need to submit this report. Order No. 373 of Rosstat dated July 29, 2016 clearly states that they do not fall under this reporting form:

  • individual entrepreneurs;
  • medium-sized enterprises;
  • microenterprises.

Accordingly, organizations, including peasant farms officially registered as small enterprises, are required to submit a report to the TZV-MP. Can joint stock companies receive the status of a small business entity? They can, but only in exceptional cases stipulated by law. For example, if the JSC is a member of the Skolkovo project.

On what grounds is an enterprise classified as a small business?

In electronic form through the web collection system, if such an opportunity exists on the resource of the territorial division of Rosstat. Here you will need to submit an application and obtain a username and password to access the service. Also, a prerequisite is the availability of a qualified electronic signature key certificate.

If you have problems

In the event of late submission of reports or the provision of incomplete, as well as inaccurate data, the territorial authorities of Rosstat consider these violations and, as a rule, impose fines. This form of punishment for inattentive company managers is provided for in Article 23.53 of the Administrative Code of the Russian Federation. The time for making a decision is two months from the date of the last reporting date. Since the TZV-MP report is required to be submitted no later than April 2, 2018, it means that Rosstat employees will be able to fine for violation of the deadline for its submission or other inconsistencies no later than June 2, 2018.

  • for organizations the amount is in the range from 20,000 to 70,000 rubles, and for a repeated violation, “scissors” from 100,000 to 150,000 rubles are provided;
  • the head of the company will pay 10-20 thousand rubles, and for a repeated violation - from 30 to 50 thousand rubles.

Free download of the TZV-MP form for 2017 in 2018

By clicking the button below, the reader can download the TZV-MP form for 2017 in 2018 for free.

The list of reporting forms sent to Rosstat is usually individual for each enterprise or individual entrepreneur. Someone must submit one or several statistical reports at once in 2018, while someone does not need to submit anything. How to find out what reports should be submitted to statistics in 2018, what kind of forms they are and what is the responsibility for not submitting them, we will tell below.

Who should report to Rosstat

Statistical reporting is provided for any business entities, regardless of their type of 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 surveys once every 5 years, and in the meantime they can be included in the Rosstat sample according to various criteria - type of activity, volume of revenue, number of employees, etc. (Resolution of the Government of the Russian Federation of February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted on a quarterly or monthly basis, and for micro-enterprises only annual statistical reporting is permissible (clause 5 of article 5 of the law of 24.07.2007 No. 209-FZ).

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 entrepreneur and the organizations included in it about the need to submit the relevant reports, as well as provide forms for filling out. If there was no such notification, individual entrepreneurs and firms can independently find out on what forms they will have to report in 2018.

How to find out in the statistics body which reports (according to TIN, PSRN or OKPO) need to be submitted in 2018? The easiest and fastest way is to go to the Rosstat website, on the page]]\u003e statreg.gks.ru]]\u003e 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 must be submitted by a person, indicating their name, frequency and deadline for submission. If the list of statistical reporting forms for 2018 is empty, there is no need to report to Rosstat in this period. The information on the site is updated monthly.

Also, a company or individual entrepreneur can apply to the regional office of Rosstat with an official written request for a list of reporting, but this will take much longer (clause 2 of the Rosstat letter dated January 22, 2018 No. 04-4-04-4 / 6-smi).

Statistical reporting forms and deadlines for their submission

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

Some statistical reports 2018 may only target certain industries: agriculture, retail, construction, etc. You can also highlight the statistical reports presented by the number and composition of personnel, the volume of revenue, manufactured products, etc.

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

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

Along with statistical reports, legal entities are required to submit to Rosstat a copy of the annual accounting. Accounting "statistical" statements (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 02.04.2018). For violation of the term, 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).

Submission of statistical reports in 2018

Please note that many reporting statistical forms have been developed for almost any economic industry and type of activity. Here we present tables for the actual statistical reporting in 2018, some of them with deadlines.

Kind of activity

Frequency and deadline for submission to Rosstat

Statistical reporting in 2018, submitted regardless of the type of activity:

microenterprises

small businesses

Quarterly, on the 29th after the reporting quarter

legal entity, except SMP

1-T (working conditions)

legal entity, except SMP

All types except retail (excluding motor vehicles)

legal entity, except SMP

1-T (working conditions)

legal entity, except SMP

legal entity, except SMP

P-2 (invest)

legal entity, except SMP

Monthly, 28th day after the reporting month

Quarterly, 30th day after quarter

legal entity, except SMP

Monthly, with MSS above 15 people. - 15th day of the next month

Kvartalnaya, with a SSCH of 15 people. and less - on the 15th day after the reporting quarter

legal entity with SSH above 15 people, except SMP

Quarterly, 8 days after the reporting quarter

legal entity with SSH above 15 people, except SMP

Quarterly, 30 days after the reporting quarter

legal entity, except SMP

Quarterly, 20th day after the reporting quarter

All types, except for insurance, banks, government agencies, financial and credit organizations

legal entity, except SMP

Quarterly, 30 days after the reporting period (Q1, half a year, 9 months)

legal entity, except for SMEs and non-profit organizations

All types, except insurance, private pension funds, banks, government agencies

legal entity, except SMP

legal entity, except SMP

Submission of statistical reporting in the field of trade:

Wholesale

SME, except microenterprises

Monthly, 4th day after the reporting month

1-conjuncture

Retail

1-conjuncture (wholesale)

Wholesale

Quarterly, 10 day of the last month of the reporting quarter

Trade

legal entity, except microenterprises

Wholesale and retail trade

legal entity, except SMP

Sale of goods to the population, repair of household goods

Trade in certain goods

Individual entrepreneur and legal entity

Retail

SME, except microenterprises

Quarterly, 15th after the reporting period

Statistical reporting of organizations providing services:

Paid services to the population

Paid services to the population

legal entities, lawyers 'formations (except for lawyers' offices)

1-YES (services)

legal entity, except micro-enterprises and non-profit organizations

Quarterly, 15th day of the second month of the reporting quarter

Manufacturing and services

Individual entrepreneurs and legal entities, except microenterprises

What reports to submit to statistics for those who are employed in the field of agriculture:

Agricultural activities

legal entity, except SMP and KFH

Monthly, 3rd day after the reporting month

Sowing crops

SMP, KFH, IP

Sowing crops, perennial plantings

SMP, KFH, IP

Availability of livestock of agricultural animals

SMP (monthly), individual entrepreneurs and micro-enterprises (once a year)

1-purchase prices

Agricultural production

legal entity, except for peasant farms

2-purchase prices (grain)

Purchase of domestic grain for the main production

Monthly, 15th day of the next month

Agricultural activities

Monthly, 20th of the reporting month

1-CX (balance) - urgent

Purchase, storage, processing of grain and grain products

Quarterly, 7 days after the reporting quarter

10-FUR (short)

Agricultural activities

legal entity, except for peasant farms and micro-enterprises

Agricultural activity in the presence of sown areas, hayfields, or only perennial plantations

legal entity, except SMP and KFH

Statistical reporting 2018 - terms for the extractive industry:

Extraction and processing; production and distribution of gas, steam, electricity; fishing, logging

Individual entrepreneur with employees from 101 people.

Monthly, 4th working day of the next month

MP (micro) - nature

Individual entrepreneurs and micro-enterprises with a staff of up to 15 people.

Individual entrepreneurs with employees from 16 to 100 people, small enterprises

Monthly, 4 business day after the reporting month

1-nature-BM

legal entity, except SMP

Mining, manufacturing, air conditioning, gas, steam, electricity

small businesses

Quarterly, the 10th of the last month of the quarter

legal entity, except SMP

Monthly, 10th day of the reporting month

Mining, manufacturing, air conditioning, gas, steam, electricity, water supply, sewerage, waste collection and disposal, elimination of pollution

legal entity, except microenterprises

List of statistical reports for the oil and gas industry:

1-TEK (oil)

Extraction of oil, associated gas and gas condensate

legal entity, except SMP

1-TEK (drill)

Drilling of the wells

legal entity, except SMP

2-TEK (gas)

The presence of gas wells on the balance sheet

legal entity, except SMP

Extraction and refining of oil

legal entity, except SMP

Quarterly, 30 numbers

1-gasoline

Production of gasoline and diesel fuel

legal entity, except SMP

Weekly, 1 day after the reporting week, until 12 noon

Construction statistics - reports in 2018:

Construction

legal entity, except microenterprises

Quarterly, 10 day of the second month of the reporting quarter

Construction

legal entity, except microenterprises

Monthly, 25th day of the reporting month

12-construction

Construction

legal entity, except SMP

Statistical reporting of transport enterprises:

Operation and maintenance of urban electric transport

65-autotransport

Transportation of passengers by buses and light taxis

legal entity, except microenterprises

1-TP (motor transport)

Transportation of goods by road; non-public roads on the balance sheet

legal entity, except microenterprises

Air transportation

legal entities and their separate divisions

Quarterly, 15 days after the reporting quarter

Monthly, 7 days after the reporting quarter

Monthly, 15 days after the reporting quarter

32-GA and 33-GA

Quarterly, 7 days after the reporting quarter

1-TARIFF (auto),

1-TARIFF (ha),

1-TARIFF (mor),

1-TARIFF (yellow),

1-TARIFF (pipes),

1-TARIFF (internal water)

Transportation of goods by road, air, sea, railway, pipeline, water transport

Monthly, 23rd of the reporting month

Timing of statistical reporting for the tourism and hotel business:

Tourist activities

Individual entrepreneur and legal entity

Services of hotels and similar accommodation facilities

legal entity, except SMP

Quarterly, 20 days after the reporting quarter

 

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