Statistical reporting forms for the year. Electronic reporting

When transmitting online, special software is used that helps to compile, correct, sign and submit reports to various authorities. Every merchant can select software and register in the system. But this will require the help of professionals who will create a digital signature, help with installing the program and tell you about the intricacies of maintaining automated online reporting. The Kaluga Astral provider will cope with all these tasks. Our technical support is available 24 hours a day, seven days a week.

Products in the following areas:

Key features of programs for submitting electronic reporting

Generating reports on current legal requirements

Import/export of data from the taxpayer's accounting system

Sending reports to the necessary regulatory authorities, formalized and informal correspondence

Additional features: accountant’s calendar, reconciliation with counterparties, electronic document management, etc.

How to choose a system for sending reports

Submission programs electronic documents differ in cost, supported types of reports, connection features, geographic coverage, inclusion of electronic digital signature, additional options.

It is important to determine what exactly your business needs and whether the selected software meets your personal requirements. Contact our specialists for qualified recommendations.

Among the leaders Russian market– programs “Astral Report” and 1C-Reporting from the operator “Kaluga Astral”, which are trusted by hundreds of thousands of entrepreneurs and firms in different regions countries. Their main advantages are a variety of tariff plans, comprehensive services including technical support, reliable protection of corporate data, and ease of use.

"Astral Report"

The system will help you establish legally significant secure electronic document flow with regulatory authorities and counterparties using electronic signature. The built-in Report Editor supports about 200 popular forms in the main areas of delivery. .

1C-Reporting

A service for sending online reporting via the Internet to all regulatory authorities directly from the 1C: Enterprise 8 program, familiar to every accountant. A huge selection of free additional features useful for any business. .

Who is required to submit electronic tax returns?

For many organizations, electronic reporting has been established as a mandatory method of submitting documentation to regulatory authorities (Federal Tax Service, Social Insurance Fund, Pension Fund, etc.). The law defining the list of such organizations was adopted on June 28, 2013. It establishes the characteristics of a taxpayer required to submit tax returns and information about the company’s accounting and reporting in electronic form. A number of other regulations adopted between 2009 and 2014 complement these criteria.

List of such organizations:

• All organizations that pay VAT and are tax agents;
• Those taxpayer organizations whose average number of employees for the previous calendar year is 100 people or more. The tax regime does not matter;
• Reconstituted companies or those that have undergone a reorganization procedure. Number of employees – 100 or more;
• The largest taxpayers. The list is compiled by the Federal Tax Service every year on the basis of a certain set of criteria, which are clarified by the tax service on a regular basis;
• If the number of working personnel is more than 25 people, then forms 2-NDFL and 6-NDFL must be provided only electronically. 2-NDFL must be submitted once a year - before April 1. Mandatory form 6-NDFL – once a quarter (for the first quarter, half a year, 9 months and a year).

Regulations:

• Federal Law No. 134: approves the procedure for filing VAT reports exclusively in in electronic format.
• Federal Law No. 212: determines the need to transfer information on insurance premiums to the Pension Fund and the Social Insurance Fund using electronic reporting.
• Federal Law No. 188: establishes average number employees of the enterprise, in which sending such reports becomes mandatory.
• Federal Law No. 229: telecommunications method of data transmission is established as the only possible option transfer of electronic declarations to the Federal Tax Service.

Electronic reporting depending on the form of business organization and tax regime

The current legislation defines special rules for maintaining and transmitting reports (both accounting and tax) for one or another form of business organization. It depends on whether you belong to the category of individual entrepreneurs or operate as a limited liability company:

How often will reports be required to be submitted electronically?

what documents will need to be provided for identification

what will be the tax amount

in what form should the documentation be provided?

requirements for the content of reports

the amount of the fine for late provision of data or false information

Reporting of a Non-Profit Organization

Electronic reporting to all government agencies

How to connect to electronic reporting in Moscow

Select a reporting system and a suitable tariff

Fill out the connection application - it won’t take much time

Get a list of documents to provide from our manager

Pay the invoice

Visit the point of issue to receive the electronic signature on a secure medium

Install the reporting program of your choice.

To obtain an electronic signature for submitting reports, take the original documents with you or make certified copies!

Installing the software does not take much time and does not require special skills. However, if you have any difficulties, we will help you set everything up and submit your first report.

Who must submit statistical reports in 2017

In addition to the mandatory tax and financial statements companies and individual entrepreneurs must report to Rosstat. Small and micro enterprises have an advantage over large companies and may be completely exempt from the obligation to submit statistical reports. We will tell you in this article how to find out about the composition of the reports that your company needs to submit based on the results of 2016, and within what time frame it should be sent to the statistical authorities.

What to submit to Rosstat?

Companies that are not small and medium-sized businesses submit a certain set of statistical reports. There are mandatory forms, and there are those that depend on the area of ​​activity.

In 2017, Rosstat Order No. 414 dated August 11, 2016 remains relevant and valid, which approves the main forms statistical observation. This document contains forms for both small and micro enterprises and legal entities, not belonging to these categories. There are also Rosstat orders approving specific forms. For example, annual form 1-The enterprise was approved by Rosstat Order No. 691 dated December 9, 2014, and Rosstat Order No. 498 dated October 26, 2015 approves five forms at once.

Basic forms that non-small businesses must submit:

What does Rosstat expect from small businesses?

As mentioned above, such businessmen most often submit reports to Rosstat using a simplified scheme, and some do not report at all.

The obligation to submit statistical reports for small and medium-sized businesses is enshrined in Art. 5 of the Federal Law of July 24, 2007 No. 209-FZ. The same law defines the criteria for classifying companies and individual entrepreneurs as small and medium-sized businesses. The basic requirements are:

1. The share of participation of other Russian legal entities in the authorized capital of the LLC cannot be higher than 25%, and the share of foreign companies - 49%.

2. The number of employees should not exceed the limits established by law: for micro-enterprises no more than 15 people, for small enterprises - the maximum allowable value of 100 people, for medium-sized enterprises - no more than 250 people.

3. Annual income should not exceed the limits: micro-enterprises - 120 million rubles; small enterprises - 800 million rubles; medium-sized enterprises - 2 billion rubles (Resolution of the Government of the Russian Federation dated April 4, 2016 No. 265).

Rosstat conducts two types of monitoring of the activities of companies and individual entrepreneurs: continuous and selective.

Continuous surveillance for small and medium-sized businesses is carried out every five years. Last time it was carried out in 2015. In 2016, small companies and individual entrepreneurs submitted the MP-SP and 1-Entrepreneur forms, respectively, based on the results of the previous year. If the legislation does not change, the next continuous observation will be small and medium business based on the results of 2020. Usually Rosstat issues additional orders with the required forms and recommendations for filling them out; some companies receive the corresponding forms by mail.

Sample observation is carried out continuously, and reporting may change from year to year. You can find out whether your company is included in the sample on the Rosstat website or by calling the territorial statistics office. In addition, Rosstat must notify companies about being included in the sample in writing or orally. Territorial statistical authorities may request additional forms.

The most common forms submitted by small and micro enterprises and individual entrepreneurs are 1-IP, MP (micro) - in kind, PM, TZV-MP, etc.

Advice! If you do not know what reports to submit to the statistical authorities, check with your territorial office by phone. This will help your company avoid fines.

Mandatory reporting to Rosstat

Regardless of the number and type of activity, all companies that are required to prepare accounting (financial) statements must submit a copy of it to the territorial statistics body before March 31 (for 2016 until 03/31/2017). This obligation is enshrined in Art. 18 Federal Law dated December 6, 2011 No. 402-FZ.

If you do not submit your financial statements on time, the company may be fined 3-5 thousand rubles, and its director - 300-500 rubles (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violation of deadlines

Statistical reporting can be submitted on paper or electronically (the method of submission is usually indicated on the form).

Violation of deadlines for statistical reporting or failure to submit it is punishable by serious fines (Article 13.19 of the Administrative Code):

• the company will pay from 20 to 70 thousand rubles;
• the manager will pay from 10 to 20 thousand rubles.

Repeated violations can cost the manager 30-50 thousand rubles, and the company 100-150 thousand rubles.

Reporting to statistics in 2017 depends on the size of the company and type of activity. The table contains deadlines for submitting common forms 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 Yes - 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?

The Rosstat organization is usually understood as a service state statistics, which was previously called Goskomstat. This federal structure executive branch, engaged in the creation of statistical data on the current economic, demographic, environmental state of the Russian Federation. Another option is organization of control and supervision in the field of state statistical work on the territory of the Russian Federation.

Rules for interaction with statistical authorities

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

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

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

Who should submit reports?

There is a need to submit this document not for all business entities. According to Art. and Federal Law No. 282 of November 29, 2007, the list of documents submitted to the statistical authorities is determined individual entrepreneurs and organizations. This need exists for the following persons:

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

Submission of reports is mandatory absolutely for any separate structures, in which there are stationary workplaces. This does not depend on the mention of the organization in the constituent documents and its actual powers. Subjects economic activity Those who are under the simplified taxation system are obliged to submit reports to Rosstat on a general basis, in accordance with the status and specifics of the activity.

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

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

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

List of forms and deadlines for 2019

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

Basic documents

An approximate list of documents looks like in the following way:

Within the framework of a separate procedure, provision is made the following types of forms:

• №1 according to basic data on the company’s activities, the deadline for submission is April 1, 2019, Rosstat Order No. 541 dated August 21, 2017 contains a complete set of information for filling out;
• P-3 involves a description of information about the current financial position of the company; for 2018, reporting is provided until January 30, 2019;
• P-4– this document contains information related to the financial condition of the enterprise; for 2018, reporting is submitted no later than the 15th (i.e., for the last 3 months of 2018, the document is submitted no later than January 15, 2019);
• P-4 (NZ)– we are talking about conditions of part-time employment, delivery is carried out before 01/08/2019, if the reporting period is the entire 2018.

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

Special forms for delivery

Special forms are presented the following list:

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

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

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

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

The procedure for carrying out inspection activities

Reporting requires verification within the framework of a special algorithm. To complete this event you will need to complete a few steps:

1. Go to the Rosstat portal.
2. The choice of status in which the economic entity resides. The user has 4 options to choose from - legal entities, branches/divisions, individual entrepreneurs, private practitioners.
3. Entering the relevant company details. This will allow you to understand on the official website of the service what kind of reporting needs to be submitted. If information about the organization’s TIN is not available, obtaining information is available through OKPO, OGRN.
4. Registering a verification type code. It takes place in the picture directly below the bottom field of the form. At the next stage, all you have to do is click the “Search” button, and the system will provide the results found in full. Next, you need to select the “List of Forms” button and wait for the desired response. The formation will take place in a separate file full composition forms for 2018. It is this list that the institution undertakes to provide to the state statistics bodies. Along with the list, the exact frequency will be indicated, as well as reporting deadlines, digital codes, and unified forms.

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

Responsibility for failure to provide

Within the framework of Federal Law No. 442 of December 30, 2015, the amount of the administrative fine for this offense is as follows:

• for officials – from 10,000 rubles. up to 20,000 rubles;
• for enterprises – from 20,000 rubles. up to 70,000 rub.

Before this, officials paid from 3,000 to 5,000 rubles. The law also introduced special liability for repeated disobedience. She threatens with a fine of 100,000 - 150,000 rubles. for organizations and 30,000 - 50,000 rubles. for officials.

Thus, submitting reports to Rosstat is not the responsibility of all persons. There are certain conditions for this procedure.

A training webinar on the main forms of statistical reporting is presented below.

Statistical reporting is another type of reporting that business entities (organizations and entrepreneurs) are required to provide to the state along with accounting and tax reporting.

This obligation is established at the legislative level - in the Federal Law of November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation” and adopted in pursuance of this law, Resolution of the Government of the Russian Federation of August 18, 2008 No. 620 “On the conditions for providing mandatory provision of primary statistical data and administrative data to subjects of official statistical registration."

The legislation establishes that statistical reporting must be submitted without fail, according to established forms in paper or electronic form - at the choice of the respondent (the person or organization that submits this or that statistical reporting).

Statistical observation can be continuous or selective. Continuous observation is something that requires reporting constantly, within the time limits established by law. Selective observation - when statistical bodies do research on a sample they have determined, and there is a chance of getting into this sample for each specific organization or individual entrepreneur, but it is not 100%.

Who is required to submit statistical reports?

Respondents of statistical observation - this is how the law names all those who fall into this very observation and, accordingly, receive the obligation to report.

The respondents are:

• Legal entities, state authorities and local governments, branches, representative offices and subdivisions of foreign organizations operating in Russia.
• Individual entrepreneurs.
• Small businesses.

Small businesses (including most individual entrepreneurs) submit statistical reports in a simplified manner. It's set Federal law 07/24/2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation".

There is one more condition for companies to be classified as a small business. The total share of participation in their authorized capital should not exceed:

• if the Russian Federation, constituent entities of the Russian Federation participate in the authorized capital, municipalities, public and religious organizations, charitable and other foundations - 25%;
• if organizations that are not small and medium-sized enterprises, as well as foreign companies, participate in the authorized capital - 49% in relation to each such share of participation.

Article 5 of Law N 209-FZ states that federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting:

• Continuous statistical observations. They are held once every five years.

• Selective statistical observations based on a representative (representative) sample. They are carried out through monthly and (or) quarterly surveys. For micro-enterprises, sample observations are carried out annually.

What does this mean in practice?

If a company is a small business, then it submits reports to statistics only if it is included in the sample. In this case, Rosstat will notify her of the need to submit a report. Other companies according to general rule, are required to report to statistics regularly. At a minimum, you need to submit a copy of the annual financial statements to the statistics office. But not only that - there are many statistical reporting forms, some of which must be filled out by most companies.

For each form approved by Rosstat, explanations are usually provided for what types of enterprises and types economic activity it is mandatory, and the deadlines and frequency of reporting are also indicated.

Statistical reporting forms

Federal statistical observation forms are approved by Rosstat. Each form includes statistical indicators, frequency, deadlines, methods, submission addresses and the procedure for filling out the form.

All forms of statistical reporting can be found on the official website of Rosstat. There are quite a few of them, we will list just a few that are relevant for most companies:

• basic information about the activities of enterprises (1-enterprise);
• information about the financial condition of the organization (P-Z);
• information on the number, wages and movement of employees of the organization (P-4);
• information on underemployment and movement of workers (P-4 (NZ));
• information on the number and wages of employees (1-T) - for organizations that do not report monthly in Form P-4;
• information about additional vocational education employees of the organization (1-personnel).

By Order of Rosstat dated August 11, 2016 N 414, it was approved new form federal statistical observation N PM "Information on the main indicators of the activities of a small enterprise", valid from the report for January - March 2017. In 2017, Rosstat issued Order No. 37 dated January 25, 2017 approving new instructions for filling out this form.

The federal statistical observation form is provided by legal entities that are small enterprises in accordance with Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” Individuals, implementing entrepreneurial activity without forming a legal entity, as well as micro-enterprises do not submit this form.

Order of Rosstat dated January 29, 2016 N 33 “On approval of the Instructions for filling out the federal statistical observation form N PM “Information on the main performance indicators of a small enterprise” is considered invalid.

Responsibility for failure to submit statistical reports

Failure to submit or untimely submission of statistical data to the territorial bodies of Rosstat, as well as the submission of false data, entails liability in accordance with Article 13.19 of the Code of Administrative Offenses of the Russian Federation - namely, an administrative fine:

• for officials in the amount of 10,000 to 20,000 thousand rubles;
• for legal entities - from 20,000 to 70,000 rubles.

Repeated failure to submit or untimely submission of statistical data entails the imposition of an administrative fine:

• for officials in the amount of 30,000 to 50,000 thousand rubles;
• for legal entities - from 100,000 to 150,000 rubles.

Statistical reporting calendar

A convenient statistical reporting calendar was developed by the company and included in the program of the same name.