What to submit to statistics. Statistical reporting. Submission of statistical reporting in the field of trade

By order of August 21, 2017 No. 541, Rosstat approved a new report form for individual entrepreneurs. In 2016, a continuous study of IP was conducted. Those. according to the results of work for 2015, all existing individual entrepreneurs were required to submit Form 1-Entrepreneur to the territorial statistics agency. For all subsequent years, including for 2019, this reporting form is provided only by individual entrepreneurs, selectively included in the Rosstat list.

The reporting form to Rosstat for 2019 is called form 1-entrepreneur 2020 (“Information on the activities of an individual entrepreneur for 2019”). Many businessmen in Russia, in order not to keep track of changes in legislation and other important points on your own, use convenient online service . The service allows you to minimize risks and save time.

The deadlines for submitting reports to Rosstat in 2020 allow you to fill out and submit the document in advance. The report must be submitted to Rosstat no later than April 1. You can do this in in electronic format or on paper.

In our material today, we will consider who submits reports to Rosstat in 2020, how this document is filled out. At the bottom of the page, the reader can download the 1-entrepreneur 2020 form for 2019, as well as a sample of filling out.

Please note that this form is not provided by self-employed retailers other than motor vehicles and motorcycles.

Why is Form No. 1-IP needed?

Form 1-entrepreneur 2020 introduced by Rosstat for statistical observation for the activities of small and medium-sized businesses. This form relevant for the submission of the report 1-P entrepreneur for 2019 in 2020. The previous continuous survey of IP was conducted in 2016 (based on the results of 2015).

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

Selective observation by Rosstat bodies is carried out annually. Usually, territorial authorities independently notify individual entrepreneurs by sending them in writing the forms of reports required for delivery. But the human factor can interfere with this, so in order to find out if you need to submit a report for 2019, 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 federal law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in 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 IP must be based on real facts, and not only on data submitted to the Federal Tax Service. Rosstat guarantees complete confidentiality of information and data. The transfer of data to the tax authorities, according to the management of Rosstat, is excluded.

Information received by Rosstat on the state of small and medium-sized businesses in 2019 will be used to generate official statistics. The results of the observation will be available on the website of Rosstat - www.gks.ru

Structure and features of filling out the report

At the bottom of the page is a sample of filling out the form 1-entrepreneur of 2020. But it will not be superfluous to consider in detail the rules and features of filling out this document.

Form 1-entrepreneur of 202 is easy to fill out and does not look like a report at all, rather it is a regular questionnaire.

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

In the tear-off part of the report, two lines must be filled in:

  • by line " Mailing address individual entrepreneur”, it is necessary to write down the actual address of the individual entrepreneur.
  • on 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 in without fail fields with personal unique codes of an entrepreneur without forming a legal entity are filled in: OKPO - on the basis of the Notification of the assignment of the OKPO code posted on the Rosstat Internet portal: https://statreg.gks.ru, TIN - based on the data of the Federal Tax Service.

Completion of Section 1. "INFORMATION ON THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2019"

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

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

Question 1. Have you carried out business activities in the reporting year?

If the answer to the question is “YES”, then you must go to the next question and then complete the entire 1-IP form.

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

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

If the answer in paragraph 1 is “YES”, you must fill out the form below:

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, which was officially registered as an individual entrepreneur, then it is necessary to mark "YES" and go to question 3.

If the address of registration as an individual entrepreneur and the place of actual implementation of the main activity do not match, then the answer is marked - "NO" and given Additional Information on the address of the place of main business activity. This address should be indicated only if the place of business is located on the territory of another subject of the Russian Federation. In a large field, the name of the republic, territory, region of the actual place of implementation of the main business activity is entered.

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

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

  • if an individual entrepreneur did not receive payment for goods (works, services) in cash, but in natural form, i.e. in the form of goods (works, services) and other property, the amount of proceeds is determined based on the transaction price.
  • if the transaction price is not determined, then the amount of proceeds is determined by the value of the received goods (works, services) and other property, calculated at their market prices.
  • if it is impossible to establish the value of the received goods (works, services) and other property, then the amount of proceeds is determined based on the prices that were usually charged for similar goods (works, 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 put in the line.

Question 4. "Give a detailed description 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 response to this question, it is necessary to indicate all types of products and services that were produced (provided) by an individual entrepreneur in the reporting year.

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

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

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

The answer to this question should specifically highlight:

  • partners
  • helping family members
  • hired workers.

To specify the number of these three categories, it is necessary to define them average population. To do this, 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 an incomplete year (12 months), then the amount received is divided by the number of months the entrepreneur has been employed. The received data are rounded according to the arithmetic rule (1.5 and above should be rounded up to 2; less than 1.5 - to 1).

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

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

The number of employees does not include individual entrepreneurs who independently pay taxes and have entered into a civil law contract and / or have a patent taxation system.

Reporting to Rosstat in 2020 - Form MP (micro)-nature

Let's talk about another form that Rosstat may require to provide in 2020.

The form of MP (micro)-nature is one of the forms of selective research by Rosstat; approved by Order of Rosstat dated July 22, 2019 N 419 (as amended on August 1, 2019). The same order approved Instructions for filling out the form.

Microenterprises - legal entities and individual entrepreneurs with up to 15 employees engaged in the production of products (goods, works, services), engaged in mining, processing, fishing, may be on the Rosstat list to provide the above form in 2020 for 2019.

The deadline for submitting the MP (micro)-nature form for 2019 is until January 25, 2020, and given that January 25, 2020 is a day off - Saturday, the deadline for submitting the report is January 27, 2020.

The form is very easy to fill out, consists of a title page and a sheet with data on the production of products. The following data must be entered on the production data sheet:

It may also be useful:

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Entrepreneurs in our country are obliged to report on their activities not only by the tax, PFR and FSS. In addition to these bodies, each of the entrepreneurs is monitored by Rosstat, which examines the indicators of economic development.


Small business reporting to Rosstat is selective. Every year, statistical officers draw up a sample, include entrepreneurs they are interested in, and send out letters notifying them that a report must be submitted. Unlike the others, in the same letter they send a form that needs to be filled out, and even instructions for filling it out.


It is good if the entrepreneur receives letters at the address indicated in the registration documents, and the letter arrives in advance, before the deadline for reporting.


You can hope for the Russian Post, but it's better to play it safe and take the initiative yourself - if only to find out if you need a report this year.


You report according to the annual sample only if you are a "small enterprise" or "micro enterprise". This fact can be clarified on the tax website by entering your TIN, PSRNIP or full name in the rmsp.nalog.ru register. If you belong to another category, then reporting is mandatory for you.



Reporting to Rosstat is similar to a questionnaire, so it is easy to fill it out yourself. Take the completed statistics form to your department of Rosstat. The address can be found on the official website: select your region in the "Territorial bodies of the Federal State Statistics Service" section at the bottom of the page.


You can also send a report by mail with a list of attachments or electronically via the Internet using a special service for sending reports.


By the way, you can prepare and submit reports to Rosstat very quickly and easily using the My Business online service - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit Rosstat, which will undoubtedly save not only time, but also nerves. You can get free access to this service at the link.


If you go to take it in person, the employee of Rosstat is obliged to accept the report from you and put a mark on its acceptance on the second copy. If you send the report by mail, the proof that the report was sent by you on time will be the copy of the attachment list that you have left with the postmark affixed to it with the date of sending and the attached payment receipt postal item. If you are submitting reports electronically, also check that you have been sent a receipt for receipt of the report.


If the company has no income, then instead of zero reports, it is enough to write a letter about the lack of activity in a free form.


Starting from the reporting for 2017, it is necessary to indicate new OKVED.


The requirements of Rosstat on the provision of statistical forms should not be ignored. Article 13.19 of the Code of Administrative Offenses of the Russian Federation provides for penalties for failure to provide reports, late provision or provision of false information. For individual entrepreneurs, a fine in the amount of 10,000 to 20,000 rubles is provided. In case of repeated violation - a fine from 30,000 to 50,000 rubles.


By the way, cases of offenses related to the provision of statistical reporting are considered directly by the territorial bodies of Rosstat.

If an entrepreneur was not included in the sample list (statreg.gks.ru), then he cannot be held liable. The proof can be a screenshot of the screen that the businessman is not on the lists.


An exception is the case when the IP was warned in advance in writing about the observation.

Entrepreneurs are required to submit a number of reporting forms to the Federal Statistical Monitoring Organization based on the results of their work, and it may also be necessary to submit reports to Rosstat in 2019 for individual entrepreneurs. At the end of 2017, the statistics authority issued an order listing the reporting forms for legal entities: there are 23 positions in total, but, fortunately, not all of them are required for individual entrepreneurs.

Registration of individual entrepreneurs in statistics is required by Rosstat to collect information about the work of legal entities and individual entrepreneurs. For this, the IP receives a letter from Rosstat, which contains statistical codes related to its activities.

What are they needed for:

  • provision of accounting, tax, and other reporting documents;
  • issue payments and receipts;
  • opening a bank account by a businessman;
  • official submission of statistical reporting (more on this will be discussed later);
  • export-import operations;
  • opening of new branches of the company;
  • change of the region of registration of an individual entrepreneur;
  • change of IP name;
  • in a number of other cases.

But information from Rosstat is needed by more than one state.

Statistical observations of the activities of business entities, summarized in an analytical report, are used by marketers, private and corporate investors, financial institutions and other authorities.

To find out your state, it is permissible to go in two ways:

  1. When registering a new individual entrepreneur with the Federal Tax Service, whose branch operates in the “one-stop shop” format, it is allowed to ask for codes directly when submitting a package of papers.
  2. Contact Rosstat yourself, after which he will send an information letter with the information of interest.

In the second case, copies of documents will be required from the individual entrepreneur:

  • registration certificate;
  • extract from USRIP;
  • the passport.

The first time Rosstat issues a notification for free, the second procedure is carried out for money. If an individual entrepreneur does not have the desire or time to receive the codes himself, you can contact specialists who will go through the receiving process for a fee and help save time. In addition, you can try to find out your own statistical codes through the Rosstat website.

If the individual entrepreneur did not receive codes during registration, a letter is sent to him by regular mail. This is the longest way, since Rosstat letters sometimes take up to several months.

The state statistics agency does not require each individual entrepreneur to submit statistical reports: the institution makes its own internal samples, according to which it selects enterprises to be verified, and sends them notifications, after which the businessman must prepare a report in the form.

In addition, Rosstat requires individual economic entities of the Russian Federation to submit complete survey questionnaires once every five years.

In this case, a notification is also sent according to the following model:

Since an individual entrepreneur does not belong to legal entities, he has fewer obligations to the state, including in terms of statistical reporting.

IP has the right to:

  1. Do not make accounting entries.
  2. Do not bookkeeping.
  3. Do not prepare annual financial statements.

At the same time, accounting is carried out on a voluntary basis, for internal needs.

The IP, however, must:

  • conduct tax accounting corresponding to the chosen taxation system;
  • take into account the indicators required for the further calculation of taxes;
  • submit tax returns, reports to the Federal Tax Service;
  • lead cash documents if cash is used in the process of work;
  • create a tax policy;
  • maintain personnel documentation (if there are hired employees).
  • prepare for delivery and submit statistical reports on time if the individual entrepreneur was selected by Rosstat for the verification procedure.

The statistics service cites 23 reports required for delivery in 2019 for those who are under verification.

IEs of them, fortunately, need to be submitted to Rosstat for a much smaller number:

A businessman included in the Rosstat sample submits documents once a month, three months or a year, depending on financial indicators enterprises. More often they are required to submit a quarterly report to the statistics.

It is advisable for an entrepreneur to control the need to submit documents through the Rosstat website, where in the appropriate section you should fill out a search form. If the reporting individual entrepreneur is included in the sample, the resource itself will offer to download the appropriate forms to fill out.

A new form of IP reporting under the number 1-IP was approved by order of Rosstat in early 2017. It was introduced to standardize statistical monitoring of representatives of medium and small businesses.

The basic principle of writing is the correspondence of the data entered in the form real indicators activities.

The form for submitting an IP report to statistics is divided into several sections:

  • title page;
  • the first part with general information about the IP business;
  • paragraph of the main current indicators of economic activity;
  • support section.

The title page contains information about the individual entrepreneur. If the business registration address does not match the actual location of the enterprise, it is the actual one that is indicated. In addition, the OKPO code, if any, is indicated. In its absence, the corresponding column remains empty.

The second section contains data:

  • number of months worked;
  • the place where the IP works;
  • the chosen system of taxation;
  • number of employees (if any).

It is important to understand that Rosstat divides employees into three groups, which are indicated in separate columns:

  • hired employees - those with whom a written (oral) employment contract was concluded;
  • business partners - citizens who have a share in the business, doing some work in it;
  • family assistants are close relatives of the businessman who are involved in the business.

Important: if relatives are hired on the terms of the contract and receive a salary, they should be classified as employees.

The average number of employees is calculated by adding up all those who worked by calendar months, and dividing the resulting amount by 12. The fractional result is rounded to tenths.

The second section captures the performance of the IP:

  • whether it provides services to the public/firms;
  • what is the amount of revenue received for the past year;
  • provides information about fixed assets.

In cases where the individual entrepreneur provided services, acted as an intermediary, or did not provide services at all, he marks the appropriate column in the form. If there is provision of services and mediation, both items are checked.

The IP revenue subsection fixes the amount earned on the sale of goods and services. In addition to the total figure, the document requires information to be provided separately for specific types entrepreneurial activity.

The figures are given taking into account the accrued VAT, the taxation system chosen by the IP:

  • when working on OSNO - in accordance with the procedure for accounting for expenses, income received, households. enterprise operations;
  • according to the UAT - the figures are taken from the Book of Accounting for Income and Expenses of an Individual Entrepreneur (abbreviated as KUDiR), and data from the submitted tax return of the UAT, line 010;
  • UTII - a businessman brings the cost products sold taken from primary documents;
  • USN - information is indicated from the KUDiR document and the submitted declaration on the "simplified", section, 2.1, line 113, and section, 2.2, line 213;
  • PSN - KUDiR data are given.

Should be considered:

  1. It is necessary to enter the names of the goods sold (as well as write the phrase “in a store, pavilion, department”) if they are sold in stores, and indicate the corresponding OKVED.
  2. A businessman working as a wholesale intermediary indicates the amount of intermediary remuneration.

In the section with fixed assets, the price of existing assets (over 40 thousand in total) and the cost of the business to create these assets are given.

In the paragraph of state support, data about such is entered if the individual entrepreneur received state aid: financial support, information, property assistance, consultations, support in the field of training, advanced training courses.

Submission deadlines

Reporting deadlines for the 2019 financial year:

  • according to the ratio of 1-IP: until April 1 of the year following the year under consideration;
  • form 1-IP (bargaining): until April 1 of the calendar year following the one for which the entrepreneur reports;
  • MP form: before the 4th day of the next month after the reporting one.

Also, a continuous study of statistics falls on 2019, that is, by April 1, all individual entrepreneurs are required to submit the specified form to Rosstat.

In addition to all of the above, the entrepreneur annually submits a document on the average number of employees, if he attracts hired labor in the process of the enterprise. And according to the law 402-FZ, statistical bodies are provided with sample reports on financial results and balance sheet for the year.

Responsibility for failure to provide documents on the activities of an individual business to Rosstat falls within the scope of administrative offenses and is punishable by a fine of 10-20 thousand. If the regulation is violated again, the fine rises to 30-50 thousand.

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 big companies and can be completely exempted from the obligation to submit statistical reports. How to find out about the composition of the reporting that your company needs to submit at the end of 2016, in what time frame to send it to the statistical authorities, we will tell in the article.

What to hand over to Rosstat?

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

In 2017, Rosstat Order No. 414 dated August 11, 2016, which approves the main forms of statistical observation, remains relevant and valid. This document contains forms for both small and micro enterprises, and for legal entities that do not belong to these categories. There are also Rosstat orders that approve specific forms. For example, the annual form 1-Enterprise was approved by the Order of Rosstat dated December 09, 2014 No. 691, and the Order of Rosstat dated October 26, 2015 No. 498 approves five forms at once.

The main forms that non-small businesses must submit are:

What does Rosstat expect from small businesses?

As mentioned above, such businessmen most often submit reports to Rosstat according to 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 main requirements are:

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

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

3. Annual income should not go beyond the limit values: micro-enterprises - 120 million rubles; small businesses - 800 million rubles; medium-sized enterprises - 2 billion rubles (Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

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

Continuous monitoring for small and medium-sized businesses is carried out every five years. It was last held in 2015. Small companies and individual entrepreneurs handed over in 2016, following the results of the previous year, the MP-sp and 1-Entrepreneur forms, respectively. If the legislation does not change, the next continuous observation is waiting for a small and medium business at the end of 2020. Usually, Rosstat issues additional orders with the required forms and recommendations for filling them out; some firms receive the corresponding forms by mail.

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

The most common forms that are handed over by small and micro enterprises and individual entrepreneurs are 1-IP, MP (micro) - nature, PM, TZV-MP, etc.

Advice! If you do not know what reporting 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 size and type of activity, all companies that are required to prepare accounting (financial) statements must submit a copy of it to the territorial statistics office by March 31 (for 2016 by March 31, 2017). This obligation is enshrined in Art. 18 of the Federal Law of December 6, 2011 No. 402-FZ.

If the financial statements are not submitted on time, the company may be fined 3-5 thousand rubles, and its directors - 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 in electronic form (the method of presentation is usually indicated on the form blank).

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

  • 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.

Every year, Rosstat employees analyze all the necessary information about the work of individual entrepreneurs and other enterprises of the Russian Federation. Because of this, businessmen are forced to provide information of interest to extras about the implementation of their activities. Not all entrepreneurs submit relevant reports to Rosstat annually.

Individual entrepreneurs who are included in the list of Rosstat are required to submit relevant reports on a monthly basis, once a quarter or once a year. The frequency directly depends on the turnover of entrepreneurial activity.

Entrepreneurs who are not included in the Rosstat list are required to submit reports once every 5 years. This is necessary to monitor the labor activity of small businesses.

In turn, the document can be submitted to the statistics authority:

  • by personal appeal;
  • via the Internet (send to email employees of Rosstat).

Required Forms

It is necessary to draw up reports in the forms established by law:

  1. "Information on the implementation of entrepreneurial activities" (surrendered in the form 1-IP). The document is to be completed by entrepreneurs whose activities are not related to agriculture.
  2. "Information on the implementation of entrepreneurial activities in the field of retail» (for rent in the form 1-IP trade). The document is intended for those categories of entrepreneurs who are engaged in the provision of any services or specialize in the sale of products.
  3. "Information on the production of goods by small companies" (surrendered in the form of PM-prom.). The document is to be completed by entrepreneurs belonging to small businesses.

Federal Law No. 402-FZ provides for the need to provide the territorial body of Rosstat with an annual balance sheet, as well as a report on financial results.

To be sure required list reports to be submitted related request to the territorial body of Rosstat.

Continuous and selective surveillance

Statistical observation at the federal level (according to Article 6 No. 282-FZ) can be:

  • selective;
  • solid.

Selective observation includes the collection of necessary static information certain categories respondents, the definition of which lies on the basis of the Rosstat sample. In the process of carrying out such an analysis, reporting falls solely on specific firms or individual entrepreneurs that fall into this sample.

Employees of Rosstat must necessarily notify those entrepreneurs who were in the sample in the question:

  • required form of reporting;
  • method of submitting documents and provided.

It includes a statistical type of reporting, which is provided not by selected enterprises or individual entrepreneurs, but by all respondents of the analyzed categories without any exceptions.

Selective analysis of small or medium-sized businesses can be carried out at intervals:

  • once a month or at the end of a quarter - applies to small or medium-sized enterprises / firms;
  • annually (1 time) - applied to micro-firms.

As noted earlier, a complete analysis of small and medium-sized businesses is carried out every 5 years, which is provided for in Art. 5 No. 209-FZ. It was last held in 2016, so the next one will be in 2021.

This analysis must include:

  • all legal entities without exception (commercial firms, the exceptions are state unitary enterprises and municipal unitary enterprises);
  • consumer cooperatives, which belong to the category of small or medium-sized businesses;
  • individual entrepreneurs (no exceptions are provided).

Since reporting is rare, entrepreneurs have little time to study the requirements for completing this document.

If there are any violations or errors in the completed form, the legislation provides for a fine and compensation for the damage that the Rosstat employee suffered when they were corrected.

When filling out the information on the form, you need to take into account a number of key requirements:

  • it is strictly forbidden to connect the sheets of the form with paper clips, staplers, and so on;
  • all information must be entered in the appropriate fields;
  • various numbers and marks are indicated according to the patterns in the document;
  • if errors occur, correction is allowed only with the option indicated in the form;
  • the use of correctors is strictly prohibited;
  • the option to use paper for sticking errors is prohibited.

In the reporting form established by law, there will be certain questions:

  1. Carried out by the entrepreneur labor activity last year or not?
  2. What is the specific address of the work activity?
  3. What form of taxation is used?
  4. How many employees does the business have?
  5. Did the entrepreneur provide any services for the population of the Russian Federation in the previous year or not?
  6. What is the total profit the entrepreneur received from the provision of his services or from the sale of products (both VAT and excise are taken into account)?
  7. Does the entrepreneur have working capital?
  8. Did the state provide assistance to the entrepreneur or not?

How to find out if an entrepreneur is included in the Rosstat sample? If there is a place for this, Rosstat is obliged to inform him.

The form itself contains several sections:

  • title page;
  • the first section contains all information about the company of an individual entrepreneur;
  • the second section contains information on the key characteristics of the implementation of labor activity;
  • the third section is filled out only if the individual entrepreneur has previously received any governmental support(should be specified in the appropriate fields).

The prescribed penalties for late submission of reports are prescribed in article 13.19 of the Code of Administrative Offenses of the Russian Federation. The maximum fine can be:

  • up to 20,000 rubles - for the first offense;
  • up to 50,000 rubles - in case of a repeated or systematic offense.

Each reporting form intended for submission to Rosstat has its own deadlines:

  • report in form 1-IP– until March 4 of the calendar year following the reporting one;
  • report in the form 1-IP trade– no later than October 17 (inclusive) of the year following the reporting one;
  • report in the form of PM-prom- no later than the 4th day (inclusive) of the month following the reporting one.

Submission of a report in any form with a delay of at least one day instantly leads to the formation of a fine. If the deadline for submitting the required report falls on a weekend or public holiday, the end date is moved to the first business day.

Legislative acts

The issue of reporting by individual entrepreneurs in the Russian Federation is regulated by:

  • Federal Law No. 402-FZ;
  • Article 6 of Federal Law No. 282-FZ;
  • Article 5 of Federal Law No. 209-FZ;
  • article 13.19 of the Code of Administrative Offenses of the Russian Federation.

The list is not exhaustive, but it contains all the necessary information that will help individual entrepreneurs Russia.

Penalties for late submission of reports are presented below.




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