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

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

Regulations and base

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

The reliability of the information provided is confirmed by signatures officials in forms that become legal documents required to be submitted.

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

All forms submitted to the statistical authorities have approved form. They can be installed federal Service state statistics and the Ministry of Finance 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 accounting in the company, that is, the 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 the distortion of transmitted information and non-compliance with deadlines.

Statistical reporting in our country is divided into two types: general and branch. The first one seems to be legal entities, and the second - only those that are related to certain industries, for example, Agriculture, metallurgy, etc.

Which companies should submit

Federal law establishes that statistical reports must be transmitted the following respondents:

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

Most individual entrepreneurs have signs of small enterprises, therefore, when submitting reports, they must 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 the 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, as well as foreign companies is no more than 49%;
  • 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 evaluated by the Federal Tax Service of the Russian Federation, according to the results, it makes or excludes the company from the corresponding unified registry, which is posted on her website nalog.ru.

Federal Law No. 209-FZ of July 24, 2007 establishes that a complete statistical audit is carried out every 5 years, in the rest of the period only those small enterprises that, according to certain criteria, have chosen Rosstat of the Russian Federation, submit statistical reports.

The fact that the company was included in the sample, Rosstat must inform its management by sending a letter with the appropriate 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 required by law to keep accounting records must submit financial statements at the end of the year. One copy of this report must be submitted to the state statistics authority.

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

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

  1. PM- This form of reporting is submitted by small enterprises. The reporting period for it is a quarter. The PM form must be submitted before 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 before January 29, 2019. Microenterprises do not fill out this form.
  2. PM-prom- is a monthly report, set for small businesses. Microenterprises do not represent the PM-prom form. This report must be submitted by the 4th day of the month following 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 submission once a year until March 2nd.
  4. 1-IP (trade)— represent individual entrepreneurs engaged in retail trade and providing household services 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 information for the calendar year and must be submitted by February 5th.

All required forms must be submitted in duplicate. First transmitted to the statistical authorities, and the second with marks of acceptance - remains in company.

Today, reports can be submitted in person at territorial authority statistics, by registered mail or in in electronic format. And electronic reporting can be transmitted in two ways: through the system electronic document management or directly on the website of the territorial body of Rosstat, if such a technical possibility is organized (at present, only in a few regions). These options are only available if available.

If reporting is by registered letter or electronically, the date of submission is the date of dispatch, as evidenced by the relevant receipts.

A responsibility

In case of violation of the deadlines, according to Article 13.19 of the Code of Administrative Offenses 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 allows 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 businesses from 100,000 to 150,000 rubles. The same penalties apply for non-submission of statistical reports.

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

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

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

Small businesses are firms that:

  • employs from 15 to 100 people (subclause “a”, clause 2, part 1.1, article 4 of the law “On the development of small and medium-sized businesses” dated July 24, 2007 No. 209-FZ);
  • annual revenue is up to 800 million rubles. (clause 1 of the Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

Rosstat collects data on small businesses as part of quarterly sample observations - forming representative samples of enterprises (clause 3, article 5 of Law No. 209-FZ). The lists of firms included in the sample are usually published on the websites of the department's territorial offices.

However, the information on this site is not always correct. More about this - in the material “Attention: the Rosstat service with a list of reporting forms can be misleading!” .

Starting from the reporting for the 1st quarter of 2018, a form approved by the order of Rosstat dated August 21, 2017 No. 541 is used to submit the PM form to 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 more about the penalty for non-submission of statistical reports. “Not submitting statistical reports has become more expensive” .

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

The considered form consists of 3 sections.

Section 1 is a questionnaire that 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 salary of employees. The reporting entity shall indicate in the form:

  • information about payroll: qualitative (including single out ordinary workers, external part-timers and external contractors under contracts) and quantitative;
  • the size of the fund of the average accrued salary with its distribution among the main 3 types of employees with the additional allocation of other non-listed persons;
  • the amount of social payments, also broken down by the main 3 types of employees, with an additional allocation of other non-listed persons;
  • number of hours worked for reporting period payroll employees.

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

  • goods, services and works independently produced by the company;
  • goods sold produced by third parties;
  • catering products, independently produced by the company;
  • expenses for the purchase of products for resale;
  • investment in new and imported fixed assets;
  • internal spending on research and technological development;
  • the value of resold properties and the cost of their acquisition.

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 officer who has the authority to submit data to Rosstat. A person can be vested with the appropriate authority by a separate order of the company's management. The contact details of the responsible person are indicated next to the signature.

Results

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 sample of Rosstat, must report to the department according to the results of the quarter in the form of PM. Its current form was approved by order of Rosstat dated August 21, 2017 No. 541. This form contains information about the company's staff, employee salaries, company turnover, that is, the main economic indicators firm's activities.

Two most important indicators activities of small enterprises are the costs of production and sale of products (services) and the quantitative, volumetric, financial results of the activities of individual entrepreneurs.

Rosstat, by its Order No. 373 dated July 29, 2016, approved the TZV-MP form, as well as the procedure for its execution and submission. According to this order, new reporting for small business TZV-MP was 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 when, 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 TIA-IP form for 2017 in 2018 for free.

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

Form No. TZV-MP is provided for reporting, 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 business for 2016."

That is, a report on the named parameters for 2017 will be required. The deadline for submitting the TZV-MP for 2017 is before 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 next year is Sunday. This means that the report can be submitted on the next business 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 federal law No. 282-FZ of November 29, 2007, two forms of federal statistical observation are recorded: selective and continuous.

Continuous observation provides for the need to submit statistical reports by all respondents of the study group. Once every five years, it is held for small and medium-sized businesses.

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 Order No. 263 of Rosstat dated 06/09/15:

For small and micro-organizations, 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 activity individual entrepreneur for 2015".

next 4 years this species reporting as a complete observation would not be required.

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 statutory deadline, you will have to submit reports in the form of TZV-MP.

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

To figure out who submits 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 enterprises;
  • microenterprises.

Accordingly, organizations are required to submit a TZV-MP report, including peasant farms officially registered as small enterprises. Can they get the status of a small business entity? joint-stock companies? 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 a company 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 receive a login and password to access the service. Also necessary condition is the presence of a qualified electronic signature key certificate.

If there are problems

In case of late submission of reports or provision of incomplete, as well as inaccurate data, the territorial authorities of Rosstat consider these violations and, as a rule, impose fines. This form punishment of inattentive company executives is provided for in Article 23.53 of the Code of Administrative Offenses of the Russian Federation. The time to make a decision is two months from the last reporting date. Since the TZV-MP report is required to be submitted no later than April 2, 2018, it means that employees of Rosstat 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 “scissors” from 100,000 to 150,000 rubles are provided for a repeated violation;
  • the head of the company will pay 10-20 thousand rubles, and for a repeated violation - from 30 to 50 thousand rubles.

Free download the TZV-MP form for 2017 in 2018

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

The list of reporting forms sent to Rosstat for each enterprise or individual entrepreneur is, as a rule, individual. Someone must submit one or several statistical reports in 2018, while someone does not need to submit anything. We will tell you further about how to find out which reports to statistics in 2018 should be submitted, what kind of forms they are and what is the responsibility for not submitting them.

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, often they 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 every 5 years, and in the period between this they can be included in the Rosstat sample according to various criteria - type of activity, revenue, number, etc. (Decree of the Government of the Russian Federation of February 16, 2008 No. 79).

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

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

Having formed a sample, the territorial bodies of Rosstat are obliged to notify individual entrepreneurs and organizations that fall into it of the need to submit relevant reports, as well as provide forms to fill out. If there was no such notification, individual entrepreneurs and firms can independently find out in what forms they will have to report in 2018.

How to find out in the statistics agency what reports (according to TIN, PSRN or OKPO) need to be submitted in 2018? The simplest and fast way– go to the website of Rosstat, 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 deadline for submission. If the list of statistical reporting forms 2018 is empty, there is no need to report to Rosstat in this period. Information on the website is updated monthly.

Also, a company or an individual entrepreneur can apply to the territorial body of Rosstat with an official written request for a reporting list, but this will take much more time (paragraph 2 of the Rosstat letter dated 01.22.2018 No. 04-4-04-4 / 6-cm).

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 that all of the listed entities can report on.

Some 2018 statistical reporting may only be for certain industries: agriculture, retail, construction, etc. It is also possible to single out statistical reports submitted by the number and composition of personnel, revenue, output, etc.

For each statistical form set their own deadlines for submission, the violation of which threatens with 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 the 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 reports, Rosstat must be notified by letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat letter No. 04-4-04-4/6-cm dated January 22, 2018).

Along with statistical reports, legal entities are required to submit to Rosstat a copy of the annual accounting. Accounting "statistical" reporting (including simplified forms) is 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).

Submission of statistical reporting in 2018

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

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 trade in motor vehicles)

legal entity, except SMP

1-T (working conditions)

legal entity, except SMP

legal entity, except SMP

P-2 (investment)

legal entity, except SMP

Monthly, 28th day after the reporting month

Quarterly, 30th after the quarter

legal entity, except SMP

Monthly, with SCH above 15 people. – 15th of the next month

Quarterly, with SCH 15 people. and less - on the 15th day after the reporting quarter

legal entity with SSC above 15 people, except for SMP

Quarterly, 8 days after the reporting quarter

legal entity with SSC above 15 people, except for SMP

Quarterly, 30th after the reporting quarter

legal entity, except SMP

Quarterly, 20th after the reporting quarter

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

legal entity, except SMP

Quarterly, on the 30th day after the reporting period (Q1, half a year, 9 months)

legal entity, except SMP 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

SMEs other than microenterprises

Monthly, 4 days after the reporting month

1-conjuncture

Retail

1-conjuncture (opt)

Wholesale

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

Trade

legal entity, except for micro-enterprises

Wholesale and retail trade

legal entity, except SMP

Sale of goods to the population, repair of household products

Trade in certain goods

IP and legal entity

Retail

SMEs other than microenterprises

Quarterly, 15th day after the reporting period

Statistical reporting of organizations providing services:

Paid services to the population

Paid services to the population

legal entity, law firms (except for law offices)

1-YES (services)

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

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

Production and services

Individual entrepreneurs and legal entities, except for micro-enterprises

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

Agricultural activity

legal entity, except SMP and KFH

Monthly, 3 days after the reporting month

Sowing crops

SMP, KFH, IP

Sowing crops, perennial plantings

SMP, KFH, IP

Availability of livestock of agricultural animals

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

1-purchase prices

Agricultural production

legal entity, except KFH

2-purchase prices (grain)

Acquisition of domestic grain for the main production

Monthly, 15th of the next month

Agricultural activity

Monthly, 20th of the reporting month

1-SH (balance) - urgent

Purchase, storage, processing of grain and products of its processing

Quarterly, 7 days after the reporting quarter

10-MEX (short)

Agricultural activity

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 - timeline 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 up to 15 employees.

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

Monthly, 4 working days after the reporting month

1-natura-BM

legal entity, except SMP

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

small businesses

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

legal entity, except SMP

Monthly, 10th of the reporting month

Mining, manufacturing, air conditioning, gas, steam, electricity, water supply, sanitation, waste collection and disposal, pollution control

legal entity, except for micro-enterprises

List of statistical reporting for the oil and gas industry:

1-TEK (oil)

Production 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)

Availability gas wells on balance

legal entity, except SMP

Extraction and processing of oil

legal entity, except SMP

Quarterly, 30th

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 for micro-enterprises

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

Construction

legal entity, except for micro-enterprises

Monthly, 25th of the reporting month

12-construction

Construction

legal entity, except SMP

Statistical reporting of transport enterprises:

Operation and maintenance of urban electric transport

65-autotrans

Transportation of passengers by buses and taxis

legal entity, except for micro-enterprises

1-TR (motor transport)

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

legal entity, except for micro-enterprises

air transportation

legal entities and their separate subdivisions

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

Terms of statistical reporting for the tourist and hotel business:

Tourist activity

IP 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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