home Calculators Statistical reporting of organizations, small enterprises and individual entrepreneurs. Statistics: reports Report to Rosstat for individual entrepreneurs

Statistical reporting of organizations, small enterprises and individual entrepreneurs. Statistics: reports Report to Rosstat for individual entrepreneurs

All businessmen - small and medium-sized businesses must submit to the statistics office at the place of their registration as an individual entrepreneur at one time before April 1, 2016 Information on the activities of an individual entrepreneur for 2015 in form No. 1-entrepreneur. Such statistical tools were introduced by Rosstat order No. 263 dated 06/09/2015 specifically based on the results of 2015 to conduct continuous federal statistical monitoring of the activities of small and medium-sized businesses.

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On how to fill out the statistical form, see the explanations in the indicated order of Rosstat (we provide them in full for your convenience at the end of this article).

The information obtained will be used to generate official information on the state of small and medium-sized businesses in 2015. Business participation in such monitoring is an opportunity to contribute to the formation of government policy to support entrepreneurship. The results of continuous observation will be published and available on Rosstat website . At the same time, Rosstat guarantees complete confidentiality and protection of information provided by participants, as well as the absence of a fiscal nature of such monitoring. That is, the transfer of information to tax and other regulatory authorities based on the results of this statistical reporting is excluded.

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Instructions for filling out the federal statistical observation form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015”

Federal statistical observation form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015” is provided by all individuals engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs) in accordance with Federal Law of July 24, 2007 No. 209-FZ “On development of small and medium-sized businesses in the Russian Federation." All intelligence, given in form No. 1-entrepreneur, relate only to ongoing business activities. Therefore, data on costs, expenses, and income received by you, as an individual entrepreneur, when performing other work, if any, should not be indicated in this form. Material assets used for personal purposes (for family needs), for example, premises, should also not be indicated. When filling out the form, you must strictly follow the explanations for the individual indicators given on the form, as well as the following instructions:

write numbers and marks in accordance with the sample on the form;

If a mistake is made when filling out the form, make corrections in accordance with the sample on the form.

According to the line "Postal address of individual entrepreneur" the name of the subject of the Russian Federation, postal address indicating the postal code are indicated.

If the actual address does not coincide with the registration address of an individual entrepreneur, then the address at which actually there is an individual entrepreneur.

According to the line "Last name, first name, patronymic of an individual entrepreneur" The last name, first name and patronymic of the individual entrepreneur are indicated in full.

In the code part of the form at sheet 1 is indicated:

1. TIN- taxpayer identification number, which is assigned by the tax authority;

2. OGRNIP- the main state registration number of an individual entrepreneur, which is assigned by the tax authority upon state registration of an individual as an individual entrepreneur.

3. OKPO - the code of the individual entrepreneur is indicated according to the All-Russian Classifier of Enterprises and Organizations (OKPO) based on the Notification of the territorial body of Rosstat. If there is no notification, the OKPO code is not filled in.

Section 1.General information about your business

In question 1 If you carried out business activities in 2015, mark the answer with an "x" Yes", otherwise mark the answer with an "x" No".

When negative answer on question 1, answer question 1.1 And complete the survey.

When affirmative answer on question 1, answer question 1.2.

In question 1.3 indicate the number of months in 2015 during which you carried out business activities, including months during which you carried out your activities for at least one full working day.

In question 2 indicate the address of the place of primary business activity, if it differs from the address of your registration as an individual entrepreneur.

In question 3 (lines 3.1-3.5) Please mark with an "x" which tax systems you used in 2015.

In question 4 You need to show the average number of people working in your business in 2015 for each of the categories: wage-earners (line 4.3); partners (line 4.4); helping family members (line 4.5).

Average number of people working in your business according to lines 4.3-4.5, is determined as follows: you should add up the number of people working in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide by 12. If your business operated for less than a full year, then the resulting amount is divided by 12. Example. Business activities began in December 2015. The number of employees in December was 20 people. Consequently, the average number of employees per year for this business was 1.7 people (20:12).

Line 4.1 equal to the sum lines 4.2 + 4.3 + 4.4 + 4.5.

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Section 2.Key performance indicators of your business

In question 5 it should be noted sign "x" answer "yes" (line 5.1 ) if in 2015 you provided services to the population and received payment directly from consumers for the services provided to them. If you did not provide paid services, but only received payment from consumers for the service provided to them by another business entity, then the “x” sign is placed on line 5.2.

If you appeared at the same time both a manufacturer and an intermediary in the market of paid services to the public, mark the answer “yes” with an “x” line 5.1 and by line 5.2.

If you were neither a manufacturer nor an intermediary in the market of paid services to the public, mark the answer “no” with an “x” ( line 5.3).

Intermediaries in the provision of paid services to the population are legal entities and individuals who do not provide services themselves, but only assist producers and consumers in concluding and executing contracts, agreements, and transactions for the provision of paid services to the population.

Example 1. A company that does not have its own transport fleet and is engaged in the provision of intermediary services for organizing transportation must put an “x” on line 5.2, and the transport company with which it cooperates must put an “x” on line 5.3.

Example 2. The ticketing agency (airline, rail, theater) must put an "x" on line 5.2. Paid services to the population are the result of production activities carried out on a paid basis at the request of a consumer (individual) in accordance with his demand in order to change the physical or intellectual state of the consumer or the state of consumer goods owned or purchased by him. Paid services to the population include: household (repair and custom production of shoes, clothing, furniture, metal products, etc.; repair and maintenance of household appliances and electronic equipment, vehicles, machinery and equipment; repair and construction of individual housing and other buildings; photography and film laboratories; laundries and dry cleaners; baths and saunas, hairdressing and beauty salons, rental shops, pawn shops, ritual shops, etc.), transport, communications, housing, utilities, hotels and similar accommodation facilities, education, culture, tourism, physical education and sports, medical, sanatorium, veterinary, legal, services for elderly citizens and the disabled and other types of services.

To activities related to the provision of paid services to the population not applicable activities in the field of trade (including in markets), public catering, gambling establishments, payment terminal services, as well as the provision of services to: legal entities, individual entrepreneurs for their business activities; paid from budgets of all levels, extra-budgetary funds, voluntary donations; financial intermediation (except for pawnshops); compulsory health insurance; on registration of customs declarations; for the sale of lottery tickets.

IN question 6 By line 6.1 indicate the proceeds from the sale of goods (works, services) in general for all types of economic activities you carry out, and for line 6.2 indicate the revenue for each type of economic activity carried out in 2015 (including VAT, excise taxes and other similar mandatory payments).

general taxation system (BASIC), take into account income and expenses in accordance with clause 2 of Article 54 of the Tax Code of the Russian Federation, the Procedure for accounting for income and expenses and business transactions for individual entrepreneurs, approved by order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia dated August 13, 2002 No. 86n/BG-3-04/ 430.

Individual entrepreneurs using simplified taxation system (simplified tax system), take into account income and expenses in accordance with Article 346.24 of the Tax Code of the Russian Federation; Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n “On approval of the forms of the Income and Expense Book of organizations and individual entrepreneurs using the simplified taxation system, the Income Book of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out”; in accordance with line 213 “Amount of income received for the tax period” of section 2.2 of the Tax Return for tax paid in connection with the application of the simplified tax system (form according to KND 1152017);

Individual entrepreneurs filling out a declaration under the unified agricultural tax (Unified agricultural tax), take into account income and expenses in accordance with clause 1, clause 8 of Article 346.5 of the Tax Code of the Russian Federation; Order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n “On approval of the form of the Book of Income and Expenses of Individual Entrepreneurs Applying the Taxation System for Agricultural Producers (UST) and the Procedure for Filling It Out”; in accordance with line 010 “The amount of income for the tax period taken into account when determining the tax base for the unified agricultural tax” of section 2 “Calculation of the unified agricultural tax” of the Tax Declaration for the Unified Agricultural Tax (form according to KND 1151059).

Individual entrepreneurs using patent tax system, income in accordance with clause 1 of Article 346.53 of the Tax Code of the Russian Federation, order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n “On approval of forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system, Book of income of individual entrepreneurs using a patent taxation system, and procedures for filling them out."

Individual entrepreneurs using a tax system based on a single tax on imputed income (UTII), take into account the cost of products sold, goods, works and services provided in the reporting year on the basis of primary accounting documentation reflecting all business transactions.

If payment for goods (work, services) was not received in cash, then the amount of revenue is determined based on the transaction price.

If the transaction price is not determined, then the amount of revenue is determined by the cost of the goods (work, services) and other property received, calculated at their market prices.

If it is impossible to determine the cost of the goods (work, services) received, then the amount of revenue is determined based on the prices that were usually charged for similar goods (work, services) sold under comparable circumstances. On line 6.2 provides data on each type of economic activity you carry out. At the same time, in free lines according to column 1 of line 6.2 indicate the detailed name of each type of economic activity you carry out, for which you received revenue from the sale of goods (works, services) in 2015, and column 3 provide the code of the type of economic activity in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1) ( The list of types of economic activities for filling out line 6.2 is posted on the Rosstat website http://www.gks.ru/free_doc/new_site/business/prom/splosh.html.).

IN column 4 lines 6.2 provide data on the volume of revenue from the sale of goods (works, services) for 2015.

When filling lines 6.2 the following should be taken into account.

The activity of selling goods previously purchased for resale to the public is classified as retail trade, and the resale of the same goods to legal entities or individual entrepreneurs for professional use (processing or further sale) is classified as wholesale trade. Retail trade is divided into trade in stores (pavilions, departments) and outside stores. Retail trade in stores (pavilions, departments) is divided into trade in new and used goods. When trading in stores, it is necessary to indicate the name of the goods being sold with the addition of the words “in the store (pavilion, department)” for each group of goods. For example, in specially designated form fields ( column 1 line 6.2) there should be records of the following type: “retail sale of clothing in a store (pavilion, department, etc.)” (in column 3 lines 6.2 enter the OKVED code - "52.42"), "retail trade of footwear and leather goods in a store (pavilion, department, etc.)" ("52.43"), "retail trade in meat and poultry, including offal in a store ( pavilion, department, etc.)" ("52.22.1"), "retail sale of cosmetics and perfumery products in a store (pavilion, department, etc.)" ("52.33"), etc.

In the case of trade in a wide range of goods in a non-specialized store, “retail sale in non-specialized stores primarily of food products, including drinks, and tobacco products” is indicated (in column 3 lines 6.2 enter the OKVED code - "52.11") or "other retail trade in non-specialized stores" (in column 3 lines 6.2 enter the OKVED code - "52.12").

When selling goods outside of stores, the following shall be indicated: “retail postal (parcel) trade” (in column 3 lines 6.2 enter the OKVED code - "52.61.1"), "retail trade carried out directly through television, radio, telephone and the Internet" ("52.61.2"), "retail trade in tents and markets" ("52.62") .

In the case of selling goods both in stores (pavilions, departments, etc.) and via the Internet, two OKVED codes are indicated. For example, “retail trade of clothing in a store” (enter the OKVED code “52.42” in column 3 of line 6.2) and “retail trade carried out via the Internet” (enter the OKVED code “52.61.2” in column 3 of line 6.2) .

When selling used goods, the following shall be indicated: “retail trade in antiques” (in column 3 lines 6.2 enter the OKVED code - "52.50.1", "retail trade in second-hand books" ("52.50.2"), "retail trade in other used goods" ("52.50.3").

If you sell goods of your own production to the public through your own distribution network or leased retail facilities, then the proceeds from the sale of these goods relate to the type of activity as a result of which they were produced. For example, if you produce sausage, frankfurters, sausages and other similar products and sell them through your own stores and tents, then in column 1 of line 6.2 you enter “production of meat and poultry products” (in column 3 of line 6.2 you enter code 15.13). The type of activity “Retail trade” is not indicated in this case. If you also sell goods of non-own production to the population and the volume of revenue from their sale is significant, then you must additionally indicate the type of activity “retail trade” (for example, retail trade in meat).

Wholesale trade is divided into wholesale trade on one's own behalf (at one's own expense, without intermediaries) and wholesale trade through agents (for a fee or on a contractual basis). When carrying out wholesale trade, in addition to the name of the product (product group), it is necessary to indicate whether the trade was carried out on one’s own behalf or for an agent’s fee. Commission agents (attorneys, agents) carrying out activities in wholesale trade in the interests of another person (committent, principal, principal) under commission (assignment) agreements or agency agreements reflect only the amount of remuneration received.

It should be noted that when carrying out travel agency activities (activities for the promotion and sale (sale to the public) of a tourist product carried out legal entity or individual entrepreneur) V column 4 By lines 6.1 And 6.2 either the amount of commission (agency) remuneration or the difference between the sale and purchase price of the tourism product is reflected. A travel agent is not involved in the formation of a tourist product, but only promotes and sells the tourist product created by the tour operator.

Sum of values for revenue from sales of goods (works, services) according to column 4 on free lines, starting from line 6.2, must be equal to the value of revenue from the sale of goods (works, services) from columns 4 By line 6.1. If there is free space to fill out the question 6 the form turned out to be insufficient; it is necessary to fill out information about the volume of revenue and types of economic activity on a separate sheet, adhering to the structure of question 6, and submit it along with the completed form to the statistical authorities.

IN question 7 Mark "x" answer " Yes" (line 7.1), if at the end of 2015 you had own fixed assets (fixed assets) used for business activities (objects owned by you and (or) members of your family, used in whole or in part in business activities). Rented properties are not taken into account.

If the answer is negative question 7 Mark "x" answer " No" (line 7.2).

If in question 7 answer was selected " Yes", then in line 7.3 indicate the full accounting value of your own fixed assets (fixed assets) at the end of 2015.

Under full book value fixed assets (fixed assets) is understood as their initial (book) value (or acquisition cost), taking into account its changes as a result of revaluation, completion, expansion, modernization, additional equipment, reconstruction, partial liquidation, disposal.

Fixed assets (fixed assets) are non-financial economic assets (part of property) that you use in your business repeatedly or continuously for a long time (more than 12 months).

To fixed assets (fixed assets) relate objects for which the following conditions are simultaneously met:

the object is intended for use in the production of products, when performing work or providing services, for the management needs of your business, or for provision to other organizations and entrepreneurs for a fee for temporary possession and (or) temporary use;

the object is intended for use for a long time, that is, a period lasting more than 12 months or an operating cycle if it exceeds 12 months;

you do not intend to subsequently resell this property;

the object is capable of bringing economic benefits (income) to your business in the future.

To fixed assets (funds) relate: buildings, structures, machinery and equipment, vehicles, production equipment, household, working, productive and breeding livestock, service dogs, perennial plantings, library collection, accumulated investments for radical land improvement, as well as research and development; subsoil exploration and assessment of mineral reserves, including produced intangible exploration assets; software (including software products for which organizations do not have exclusive rights, as well as fees for installing software, the cost of which is written off as expenses over the entire period of use); Database; original works of entertainment, literature and art; other objects of intellectual property.

Not taken into account as fixed assets (fixed assets):

fixed assets (facilities) leased and owned by other entrepreneurs or organizations;

items that last 1 year or less, regardless of their cost;

items valued below the limit (40 thousand rubles), regardless of service life (except for agricultural machinery and tools, construction mechanized tools, weapons, as well as working and productive livestock, which are classified as fixed assets, regardless of their value);

objects of one-time use (for example, livestock raised only for meat);

young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families;

machinery and equipment, other similar items that are your own products or purchased by you, not intended for your own use and subject to sale;

residential buildings, parts of buildings (premises), vehicles, etc., if they are not used by you at all in your business activities;

land plots and other environmental management facilities.

According to line 7.4reflected costs of creating new fixed assets (excluding VAT):

construction of buildings and structures, including the costs of communications inside the building necessary for its operation (the entire heating and sewerage system inside the building, the internal network of gas, water supply, power and lighting wiring, telephone wiring, ventilation devices for general sanitary purposes, lifts, elevators, etc. Further);

acquisition of machinery, equipment (including the costs of its installation at the site of permanent operation), vehicles, production and household equipment (including furniture), formation of a working, productive and breeding herd, planting and growing perennial crops intended for business activities. The cost of these costs takes into account the costs of their acquisition, transportation and storage costs.

Do not turn on V line 7.4 acquisition costs:

machinery and equipment intended for resale;

land plots and environmental management facilities;

apartments with owners and in new buildings;

used machinery, equipment, vehicles, buildings and structures, that is, on the secondary market (except for those purchased imported);

objects not completed construction;

contracts, lease agreements, licenses (including rights to use natural objects).

By order dated August 21, 2017 No. 541, Rosstat approved a new report form for individual entrepreneurs. In 2016, a comprehensive study of IP was conducted. Those. Based on the results of work for 2015, all active individual entrepreneurs were required to submit Form 1-Entrepreneur to the territorial statistics body. For all subsequent years, including 2018, this reporting form is provided only by individual entrepreneurs that are selectively included in the Rosstat list.

The reporting form to Rosstat for 2018 is called Form 1-entrepreneur 2019 (“Information on the activities of an individual entrepreneur for 2018”). In the first year after the approval of this form, this document was filled out by all entrepreneurs. In 2019, the situation is different, as will be described below. Many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service . The service allows you to minimize risks and save time.

The deadlines for submitting reports to Rosstat in 2019 allow you to fill out and submit the document in advance. The report must be submitted to Rosstat no later than April 1. This can be done electronically or on paper.

In our material today we will look at who submits reports to Rosstat in 2019 and how this document is filled out. At the bottom of the page, the reader can download the 1-entrepreneur form 2019 for 2018, as well as a sample form.

Please note that this form is not provided by individual entrepreneurs engaged in retail trade, except for the sale of motor vehicles and motorcycles.

Why is Form No. 1-IP necessary?

Form 1-entrepreneur 2019 was introduced by Rosstat for statistical monitoring of the activities of small and medium-sized businesses. This form is relevant for submitting the 1-P entrepreneur report for 2018 in 2019. The previous continuous survey of individual entrepreneurs was conducted in 2016 (based on the results of 2015).

In 2019, only those representatives of small and medium-sized businesses who are on the list approved by Rosstat will submit the 1-P entrepreneur report for 2018. This is the so-called selective observation, in contrast to the continuous observation carried out by Rosstat in 2016 based on the results of 2015. If the legislation in this area does not change, then the next continuous observation, i.e. Submission of the 1-P entrepreneur report will be mandatory for all small and medium-sized enterprises, including individual entrepreneurs, in 2021, based on the results of 2020.

Rosstat carries out selective observation annually. Typically, territorial authorities independently notify individual entrepreneurs by sending them in writing the forms of reports required for submission. But the human factor can interfere with this, so in order to find out whether you need to submit a report for 2018, go to the Rosstat website and fill out the form. If you are included in the list of selective reporting, this service will give you the report form necessary for submission to Rosstat.

Based on Art. 2 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, such statistical observations are carried out once every five years to develop a realistic policy of the Russian Federation in relation to SMEs.

It should be noted that the information provided by the individual entrepreneur must be based on real facts, and not just on data submitted to the Federal Tax Service. Rosstat guarantees complete confidentiality of information and information. The transfer of data to tax authorities, according to Rosstat management, is excluded.

The information received by Rosstat on the state of small and medium-sized businesses in 2018 will be used to generate official statistics. The observation results will be available on the Rosstat website - www.gks.ru

Structure and features of filling out the report

At the bottom of the page there is a sample of filling out the 1-entrepreneur form 2019. But it would not be amiss to consider in detail the rules and features of filling out this document.

Form 1-entrepreneur 2019 is easy to fill out and does not look like a report at all; rather, it is a regular questionnaire.

The first sheet of form 1-IP consists of two parts, one of which is torn off and remains with the individual entrepreneur to confirm that he has submitted a report to the Statistical Office.

In the detachable part of the report, you need to fill in two lines:

In the line “Postal address of an individual entrepreneur”, you must write down the actual address of the individual entrepreneur.
In the line “Individual entrepreneur”, indicate the last name, first name, patronymic and put the personal signature of the entrepreneur.

In the code part of the form, fields with personal unique codes of an entrepreneur without forming a legal entity must be filled in: OKPO - on the basis of the Notification of assignment of the OKPO code posted on the Rosstat Internet portal: http://statreg.gks.ru, TIN - on the basis data from the Federal Tax Service.

Filling out Section 1. “INFORMATION ABOUT THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2018”

In this section of the form you must indicate data with personal unique IP codes:

OKPO - indicated in the notification of code assignment received by you at the regional office of the statistical office, so OKPO can be found on the Roststat website at the link http://statreg.gks.ru
TIN - indicated in the TIN certificate or on the Federal Tax Service website at https://service.nalog.ru/inn.do

Question 1. Did you carry out business activities in the reporting year?

If the answer to the question is “YES,” then you must move on to the next question and then fill out the entire 1-IP form.

If the answer to the question is “NO”, then you must put an X in the following question:

If you did not carry out entrepreneurial activity in the reporting year, did you work as an employee for another entrepreneur or legal entity.

If the answer to step 1 is “YES”, you must fill out the following form:

Question 2.“Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur?”

If the place of business activity is located in the same subject of the Russian Federation in which official registration as an individual entrepreneur took place, then you must mark “YES” and proceed to question 3.

If the address of registration as an individual entrepreneur and the place of actual implementation of the main business activity do not coincide, then the answer is “NO” and additional information is provided about the address of the place where the main business activity is carried out. This address should be indicated only if the place of business activity is located on the territory of another constituent entity of the Russian Federation. In a large field, enter the name of the republic, territory, region of the actual location of the main business activity.

Question 3."Indicate the amount of REVENUE (including taxes and similar mandatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activity"

In this paragraph it is necessary to indicate the total volume of all receipts related to payments for goods (work, services) sold:

if an individual entrepreneur received payment for goods (work, services) not in cash, but in kind, i.e. in the form of goods (works, services) and other property, then the amount of revenue is determined based on the transaction price.
if the transaction price is not determined, then the amount of revenue is determined by the cost of the goods (work, services) and other property received, calculated at their market prices.
if it is impossible to establish the cost of the goods (work, services) received and other property, then the amount of revenue is determined based on the prices that were usually charged for similar goods (work, services) sold under comparable circumstances.
if an individual entrepreneur conducted activities in the reporting year, but did not receive revenue from it, then “0” is entered in the line.

Question 4. “Give a detailed name of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year.”

In answers to this question, it is necessary to indicate all types of products and services that were produced (provided) by the individual entrepreneur in the reporting year.

Opposite each cell filled in indicating the name of a specific type of activity, it is necessary in fields 4.1. indicate the share of revenue from this type of economic activity in the total revenue of the entrepreneur (in %, in whole numbers).

The sum of the shares of revenue for all types of economic activity should be 100%.

Question 5.“On average, how many people worked in your business in the reporting year: partners (persons participating in your business on the basis of a property or other contribution and performing certain work in your business, may or may not be members of the same household), helping family members, hired workers?

In answering this question, you should specifically highlight:

partners
helping family members
hired workers.

To indicate the number of these three categories, it is necessary to determine their average number. To do this, you need to add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), divide the resulting number by 12. If the individual entrepreneur worked for less than a full year (12 months), then the resulting amount is divided by number of months of operation of the entrepreneur. The resulting data is rounded according to the arithmetic rule (1.5 and above should be rounded to 2; less than 1.5 - to 1).

Business partners cannot be members of the same household. They are persons who participate in the business on the terms of a property or other contribution, and who perform certain work in this matter.

Employees are persons who perform work for hire for remuneration (cash or in kind), on the basis of a written contract or oral agreement.

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Hello! In this article we will talk about what kind of reporting an individual entrepreneur provides to Rosstat.

Today you will learn:

to Rosstat;
What reporting deadlines exist;
Where and how to find out what reports need to be submitted.

Every year, Rosstat collects and analyzes data on the activities of companies in the Russian Federation. Therefore, entrepreneurs provide information about the results of their work. But this is not everyone’s responsibility; the final decision is made by Rosstat. Whether your company needs to do this and how reporting is done, we’ll talk today.

Regulatory reporting

The provision of statistical reporting by individual entrepreneurs is regulated by Federal legislation and the Code of Administrative Offences.

Do individual entrepreneurs need to submit reports to statistics?

Individual entrepreneurs provide statistical reporting only in two cases:

All small enterprises, and therefore individual entrepreneurs, must report once every 5 years;
If Rosstat requests information from an entrepreneur.

Every year, only those who are representatives of large and medium-sized businesses (those with more than 100 employees) submit reports to statistics.

If you are on the Rosstat list, then the obligation to submit reports must be fulfilled monthly, quarterly or every year. It depends on what your company's turnover is.

How to find out when you need to submit a report

In fact, it’s easy and simple: the statistical authorities of your region will send a request for the need to provide information. It is delivered by mail along with the report form. But usually there is also a call from the curator to make sure that you have received the forms and the request.

In addition, you can independently use the information retrieval system on official website of Rosstat.

How reports are submitted

An entrepreneur can submit reports:

Personally;
Using email;
By registered mail: if you choose this sending option, keep the inventory, which has a Russian postal stamp, so that, if necessary, you can confirm that you sent the documents on time.

What kind of reporting does the individual entrepreneur submit to statistics?

The following reporting forms must be submitted:

MP (micro) - nature “Information about the production of products.” Annual. Available until 25.01 of the year following the reporting year;
MP (micro) “Information on key performance indicators.” Annual. Available until 05.02 of the year following the reporting year;
PM-prom “Information on production of products”. Available for rent if it is a small business. Menstruation. The due date is the 4th day of the month following the reporting month;
1-IP “Information about the activities of individual entrepreneurs”. All entrepreneurs whose field of activity is not related to agriculture report on it. Annual. Must be submitted by 02.03 of the year following the reporting year;
1-IP “Information on the activities of individual entrepreneurs in retail trade”. Annual. You report if you provide services to the population or sell anything at retail. Deadline: until 17.10 each year;
1-IP (months) “Information on the production of IP products.” Menstruation. Due date: 4 working days following the reporting month;
1-IP (services) “Information on the volume of paid services for the population.” Annual. For rent until 02.03 of the year following the reporting year.

Also, statistical authorities are provided with an annual one if the business is run by an LLC.

For a complete list of mandatory reporting, please check with the statistical authorities in your region.

The form contains the following sections:

The title sheet;
The first section is where you provide information about your company;
The second section, which contains characteristics of the activity;
You will fill out the third section only if government support measures were provided. In it you will need to clarify: do you know that the state provides support to individual entrepreneurs, if you have used it, indicate in what form it was provided: financial, informational or other.

As soon as you answer all the questions, sign, decipher your signature, indicate the date and contacts where you can be contacted if any questions arise.

How to fill out reports correctly

There are key requirements for filling out information, violation of which is strictly not recommended:

Do not connect sheets of forms together with paper clips or a stapler;
Do not confuse the fields to fill out: enter all information in the appropriate lines;
Write the numbers as required by the presented sample;
If you made a mistake and discovered it yourself, correct it in the manner indicated in the report form;
Do not use strokes or correctors;
Do not use paper to cover marks.

Reporting of an individual entrepreneur with no employees

If you have not received a notification about submitting reports from Rosstat, we strongly recommend that you inquire about this at your branch. Then you will definitely avoid unnecessary fines!

More details about deadlines

We have already mentioned reporting deadlines in today's conversation. Let us dwell on them in more detail, and also consider what the entrepreneur faces if they violate them.

So, when and what we hand over:

Ready:

MP (micro) - in kind: until 25.01 of the year following the reporting year ( Download the form);
MP (micro): until 05.02 of the year following the reporting year ( Download form);
1-IP “Information on the activities of individual entrepreneurs”: until 02.03 of the year following the reporting year ( Download form);
1-IP (services): until 02.03 of the year following the reporting year ( Download form);
1-IP trade: until 17.10 of the year following the reporting year ( Download the form).

Period:

: before the 4th day of the month following the reporting month ( Download the form);
: before the 4th day of the month following the reporting month ( Download the form).

If you are late by at least a day, a fine will be generated immediately. If the deadline for submitting one of the reports is a weekend or non-working holiday, the deadline will be moved to the first working day.

Penalties

The fines for failure to submit statistical reports are quite large. The minimum fine is 10,000 rubles, the maximum is 20,000, if you violated the deadline for submitting the report for the first time. If the violation is repeated, or you violate it systematically, you will have to pay up to 50,000 rubles.

Conclusion

All entrepreneurs should adhere to the rules and deadlines for submitting reports to Rosstat. In addition, there are now many opportunities to prevent missed deadlines, since statistical authorities send all documents themselves, and also include instructions for their correct execution.

Do not allow violations, this will avoid unnecessary waste of time and money.

Reporting to Rosstat is a special type of documentation that all Russian organizations and individual entrepreneurs prepare and submit to statistical authorities annually, quarterly, and monthly. What all organizations should submit for statistics in 2019 and how to do it without errors can be found in this article.

Statistical reporting is a separate type of documentation for business. It is mandatory for all business entities (legal entities and individual entrepreneurs). This duty has been established. In addition, the procedure for providing statistical reporting is regulated by other regulations, in particular.

Reports to statistics for 2019 - when and which ones to submit - will be prompted by the official resource, where you can find out exactly what reports the statistical authorities expect from a particular enterprise - you just need to enter OKPO, INN and OGRN (OGRNIP).

If it turns out that the company is required to submit a report, you need to use the approved forms. They can be issued both in paper and electronic form - legislators have so far left this choice to the person submitting the report. Different organizations have different types of data provision and different deadlines for their submission. Often their completion and composition causes certain difficulties for organizations and individual entrepreneurs. This is due to the lack of information on this matter. Therefore, we will try to figure out exactly which entrepreneurs and organizations are required to report to the statistical authorities, what mandatory forms are in effect and what liability threatens for violating the deadlines for submitting them.

Who should report to the statistics?

Articles 6 and 8 of Federal Law No. 282 of November 29, 2007 determine which reports to submit to statistics for the 2019, as well as the 2018 reporting year, to LLCs and other organizations, in particular:

state authorities and local self-government;
legal entities registered in Russia;
operating branches and representative offices of Russian organizations at the place of activity. This is defined in Rosstat order No. 224 dated April 1, 2014. In this case, any separate divisions where stationary workplaces operate are required to report. Such an obligation does not depend on the mention of a separate unit in the constituent documents of the organization or its powers. For example, it could be a store or workshop operating in another city or region;
representative offices, branches and divisions of foreign organizations operating in Russia;
individual entrepreneurs.

Business entities using a simplified taxation system or other special regimes are required to report to statistics on a general basis in accordance with their status and field of activity.

Reports must be sent to Rosstat departments at the place of registration of the respondent. You can submit data in person, through an official representative or by registered mail. It is possible to send statistical reporting forms in electronic format.

What to submit for statistics for 2019

There are about 300 existing forms for providing information to Rosstat. Not all of them are mandatory. But there is mandatory information that is submitted by almost all organizations that are not small businesses. Among them:

Form code for OKUD, report to statistics for 2019	Deadlines for submission, name of the form, date and number of the Rosstat order on its approval	Shape index
	Information on the availability and movement of fixed assets (funds) and other non-financial assets, Order of Rosstat dated June 26, 2017 N 428 Instructions - Order of Rosstat dated November 30, 2017 N 799
	Information on the availability and movement of fixed assets (funds) of non-profit organizations, Order of Rosstat dated June 26, 2017 N 428 Instructions - Order of Rosstat dated November 30, 2017 N 799	11 (short)
	Information on transactions with fixed assets on the secondary market and their rental, dated June 26, 2017 N 428	11 (deal)
	Information on the availability, movement and composition of contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization), dated June 26, 2017 N 428
	Basic data on the organization’s activities, 07/15/2015 No. 320	1-enterprise
	Basic data on the organization’s activities, 08.26.2015 No. 390 Instructions - Rosstat order No. 541 dated 08/21/2017

The following reporting forms should be highlighted separately:

In addition, there are special forms for small businesses and entrepreneurs. They are also mandatory:

OKUD form code	Name of the form, date and number of the order of Rosstat on its approval
	Information on the main performance indicators of a small enterprise, 07/15/2015 No. 320 Instructions - Rosstat order No. 541 dated 08/21/2017
	Information on the production of products by a micro-enterprise, Rosstat order No. 541 dated 08/21/2017	MP (micro)-nature
	Information on the activities of an individual entrepreneur, Rosstat order No. 541 dated 08/21/2017	1-entrepreneur
	Information on the main performance indicators of a small enterprise, Rosstat order No. 541 dated 08/21/2017
	Information on the activities of an enterprise with the participation of foreign capital, 07/15/2015 No. 320
	Information on technological innovations of small enterprises, 08/06/2018 N 485	2-MP innovation

Among them are:

PM form “Information on the main performance indicators of a small enterprise.” The report is submitted by legal entities belonging to small enterprises, with the exception of microenterprises. The deadline is the 29th day of the month following the reporting quarter. For the 4th quarter of 2018, the report must be submitted by January 29, 2019.
PM-prom “Information on the production of products by a small enterprise.” All small enterprises and entrepreneurs, with the exception of microenterprises, with the number of employees from 16 to 100 people are rented. Sent monthly by the 4th day of the month following the reporting month.
1-IP “Information on the activities of an individual entrepreneur.” Rented by all individual entrepreneurs who are not agricultural producers. The deadline is March 2 of the year following the reporting year.
1-IP (trade) “Information on the activities of an individual entrepreneur in retail trade.” They are rented by individual entrepreneurs who are engaged in retail trade and the provision of household services to the population. The deadline is no later than October 17 of the year following the reporting year.

Microenterprises must submit information to statistics using the MP (micro) form “Information on the main performance indicators of a microenterprise.” The deadline is February 5 of the year following the reporting year.

In addition, all organizations, in accordance with the provisions of Article 18, are required to provide a mandatory copy of the annual accounting report to the statistics body. This obligation applies to absolutely everyone, with the exception of government organizations and the Bank of Russia. The deadline for submitting annual financial statements is no later than 3 months after the end of the year.

It includes:

balance sheet;
income statement;
mandatory annexes to the balance sheet and income statement, such as: statement of changes in equity capital, statement of cash flows and statement of intended use of funds.

Small businesses must submit only their balance sheet and financial statements to Rosstat. This is defined in Order of the Ministry of Finance No. 66n dated July 2, 2010.

In addition, organizations and individual entrepreneurs send industry information. Some forms are subject to approval at the regional level, but most of them are still federal, and are approved by Rosstat.

Statistical reporting in 2019: reporting deadlines

In order to find out which reports a particular organization or individual entrepreneur must submit, you can not only use the official resource, the link to which was given at the beginning of the article, but also contact the territorial body of Rosstat at the place of registration and clarify the list of valid forms. Statistical service employees are required to inform all business entities about all reporting forms and the procedure for filling them out, in accordance with the rules approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620. Information can also be obtained on the official website of Rosstat. This must be done, since administrative fines are provided for violating the deadlines for statistical reporting.

Below we summarize information about the main annual reports to Rosstat (by following the links in the right column of the table, you will see instructions for filling out these reports).

Template changes

Statistical reporting forms change almost every year, so we recommend that you pay attention to the list of annual reporting templates for 2018 that were changed by Rosstat: use only the current ones.

11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets”
11 (transaction) “On transactions with fixed assets on the secondary market and their rental”
N 11-FSS “On the service life of fixed assets”
N 1-enterprise “Basic information about the organization’s activities”
4-TER "On the use of fuel and energy resources"
1-natura-BM “On production, shipment of products and balance of production capacity”
P-2 (investment) “On investment activities”;
12-F “On the use of funds”
1-producer prices “On producer prices of industrial goods (services)”
1-TORG “On the sale of goods by wholesale and retail trade organizations”
1-travel agency “On the activities of a travel agency”;
1-KSR “On the activities of collective accommodation facilities”;
1-T (working conditions) “On the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
3-inform “On the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas”;
4-innovation “On the innovative activities of the organization”

Responsibility for failure to provide statistical reporting

For failure to provide or untimely provision of statistical data by organizations and individual entrepreneurs to Rosstat bodies, the sanctions of Article 13.19 of the Code of Administrative Offenses of the Russian Federation provide for an administrative fine in the amount of:

from 10,000 to 20,000 rubles - for officials;
from 20,000 to 70,000 rubles - for legal entities.

Repeated commission of such an administrative offense will entail an administrative fine for officials in the amount of 30,000 to 50,000 rubles, and for legal entities - from 100,000 to 150,000 rubles. Similar liability is provided for providing false information to statistics.

EVERYONE submits reports to Rosstat, except for companies using special regimes.

In accordance with Article 18 of the Federal Law dated December 6, 2011 No. 402-FZ “On Accounting,” economic entities required to prepare accounting (financial) statements, with the exception of public sector organizations and the Central Bank of the Russian Federation, each submit one legal copy of the annual accounting (financial) statement. ) reporting to state statistics bodies. Budgetary and autonomous institutions are not required to submit annual financial statements to state statistics bodies.

The deadline for submitting annual accounting (financial) statements is one year - no later than three months after the end of the reporting period.

In accordance with Article 13 of the Federal Law of December 6, 2011 No. 402-FZ in relation to accounting (financial) statements a trade secret regime cannot be established.

According to Article 13.19 of the Code of Administrative Offenses of the Russian Federation , this is considered an administrative offense and provides for punishment in the form of a fine of 3 to 5 thousand rubles, both for violating the deadlines for submitting statistical reports and for inaccurate information in them.

By Order No. 220 dated March 31, 2014, Rosstat approved a new procedure for presenting financial statements. According to the changes, reports for 2015 must be submitted to Rosstat by March 31, 2017. The legal copy of the annual accounting (financial) statements of a commercial company includes: balance sheet; income statement; applications to them.

If the annual accounting statements are subject to mandatory audit, then an auditor’s report on it must also be submitted.

Accounting statements must be submitted no later than 90 days from the end of the reporting year. As with the tax authorities, this can be done in several ways:

on paper (including by mail);
in electronic form through the website of the territorial statistics body;
in electronic form through a specialized telecom operator.

SMP

From the report for January - March 2015, the Instructions for filling out the federal statistical observation form N PM "Information on the main indicators of the activities of a small enterprise" came into effect. Order of Rosstat dated December 30, 2014 N 739:

The federal statistical observation form N PM "Information on the main indicators of the activities of a small enterprise" is provided by legal entities that are small enterprises in accordance with Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

For small enterprises using a simplified taxation system, the current procedure for submitting statistical reporting is maintained (clause 4 of Article 346.11 of the Tax Code). These enterprises provide Form N PM on a general basis.

Individuals carrying out entrepreneurial activities without forming a legal entity, as well as micro-enterprises, do not provide the federal statistical observation form N PM.

The federal statistical observation form N PM includes information for the legal entity as a whole, i.e. for all branches and structural divisions of a given small enterprise, regardless of their location.

With the introduction of these Instructions, Rosstat Order No. 1 dated January 9, 2014, which approved the previously applied Instructions, is declared invalid.

Sample

Enterprises may be included in the audit sample, which is published on the Rosstat website, and a notification is sent to the company by mail.