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Forms of statistical reporting in the year. Electronic reporting

Speed up and simplify the transfer process various types reporting to regulatory authorities. The transition to online reporting reduces the likelihood of hacking and data falsification - all documents are signed by digital signature owners and pass through secure communication channels.

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 They differ in cost, supported types of reports, connection features, geographic coverage, inclusion of an electronic digital signature in the price, and 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 diversity tariff plans, a comprehensive service including technical support, reliable protection of corporate data, ease of use.

"Astral Report"

The system will help you establish a legally significant protected electronic document management 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. 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 on the company’s accounting and reporting 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 that have an average number of employees over 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 based on 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 the average number of employees of an enterprise, at which the sending of such reports becomes mandatory.
Federal Law No. 229: the telecommunication method of data transmission is established as the only possible option for transmitting 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 an 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.

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 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?

P-1 “Information on the production and shipment of goods and services”
	Monthly no later than the 4th day of the month following the reporting month
P-2 “Information on investments in non-financial assets”
All companies*	Quarterly no later than the 20th day of the month following the reporting quarter	The form and instructions for filling out are in the order of Rosstat dated August 15, 2016 No. 427
P-3 “Information on the financial condition of the organization”
All companies with an average number of employees exceeding 15 people*	Until the 28th day after the reporting month (inclusive); Until the 30th day after the reporting quarter (inclusive)	The form and instructions for filling out are in the order of Rosstat dated August 5, 2016 No. 390
P-4 “Information on the number and wages workers"
All companies with an average number of employees exceeding 15 people*	Monthly no later than the 15th day of the month following the reporting month

P-4 (NZ) “Information on underemployment and movement of workers”
All companies with an average number of employees exceeding 15 people*	Quarterly no later than the 8th day of the month following the reporting quarter	The form and instructions for filling out are in the order of Rosstat dated August 2, 2016 No. 379
1-enterprise “Basic information about the activities of the organization”
All companies*		Form - in order dated July 15, 2015 No. 320, instructions - in order dated December 9, 2014 No. 691
P-5 (m) “Basic information about the organization’s activities”
All companies whose average number of employees does not exceed 15 people*	Quarterly no later than the 30th day of the month following the reporting quarter	The form and instructions for filling out are in the order of Rosstat dated August 11, 2016 No. 414
PM “Information on the main performance indicators of a small enterprise”
Small companies**	Quarterly no later than the 29th day of the month following the reporting quarter	The form and instructions for filling out are in the order of Rosstat dated August 11, 2016 No. 414
1-IP (services) “Information on the volume of paid services provided to the population individual entrepreneur»
Entrepreneurs who provide paid services to the population	Every year no later than March 2 next year	Order of July 27, 2012 No. 422
No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets”
All companies*	Every year no later than April 1 of the following year	The form and instructions for filling out are in the order of Rosstat dated June 15, 2016 No. 289
No. 11-NA “Information on the availability, movement and composition of contracts, lease agreements, licenses, marketing assets and goodwill ( business reputation organizations)"
All companies*	Every year no later than June 30 of the following year	Order of Rosstat dated July 3, 2015 No. 296
1-service “Information on the volume of paid services to the population”
All companies that provide paid services to the public**	Every year no later than March 1 of the following year	Order of Rosstat dated July 27, 2012 No. 422
3-TORG (PM) “Information on turnover retail small enterprise"
Small companies that sell retail**	Quarterly no later than the 15th day of the month following the reporting quarter	The form and instructions for filling out are in the order of Rosstat dated August 4, 2016 No. 388
1-TORG “Information on the sale of goods by wholesale and retail trade organizations”
All companies that trade wholesale or retail	Every year no later than February 17 of the following year	Order of August 27, 2014 No. 536
Except for small companies. *Except micro-enterprises.

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 system state statistics in the Russian Federation" and adopted in pursuance of this law, Resolution of the Government of the Russian Federation dated August 18, 2008 No. 620 "On the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting."

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, bodies state power and local government, branches, representative offices and divisions of foreign organizations operating in Russia.
Individual entrepreneurs.
Small businesses.

Small businesses (including most individual entrepreneurs) submit statistical reports in a simplified manner. This is established by Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized enterprises 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 authorized capital includes the Russian Federation, constituent entities of the Russian Federation, 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;
on 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

p>There are a lot of statistical reporting forms. They are all mandatory for different categories of organizations and individual entrepreneurs. Therefore, the statistical reporting calendar is a very voluminous tool.

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

Who must submit statistical reports in 2017

In addition to mandatory tax and accounting reporting, 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, which approves the main forms of statistical observation, remains relevant and in force. This document contains forms for both small and micro enterprises, as well as for legal entities that do not fall into 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 Federal Law dated 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 limit values: microenterprises - 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. Small companies and individual entrepreneurs rented in 2016 based on the results of the previous year forms MP-sp and 1-Entrepreneur respectively. 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).