Statistical data ip. What reports should an individual entrepreneur submit to the statistics service? Regulatory reporting

The territorial statistics office requests most reporting forms and information independently. That is, a form is sent to the institution (by hand, by mail, in an electronic request), which must be filled out and submitted. The composition and reporting forms have been adjusted more than once. In the budgetary sphere, the frequency of “ZP” reports has been changed in terms of the social and scientific spheres of activity. Note that previously reports of the types ZP-education, ZP-science and ZP-health were submitted quarterly. Now they have become monthly.

Due to the huge number of controlled entities, Russian statistics do not always have time to send requests to all recipients. But the absence of an information request does not exempt the organization from mandatory reporting to Rosstat in 2020. For this, the institution faces a large fine under Article 13.19 of the Administrative Code.

In order to prevent administrative penalties, it is recommended to find out the reporting to Rosstat by TIN on its official website.

How to find out the list of reports by TIN

Identifying the full composition of statistical reporting will not take much time. To check by TIN which reports to submit (Rosstat), you only need a computer with access to the Internet and the TIN of your organization.

The first step is to switch to the official electronic portal: Rosstat - reporting of organizations by TIN. Appearance The website page looks like this:

Step two - we enter the details of the organization in order to check on the Rosstat website which reports to submit by TIN. If the company’s TIN is unknown, then obtain information from OKPO or OGRN.

Step three - click the “Get” button. It is located directly below the fields for entering subject identification information. The system analyzes the entered details and almost instantly produces search results.

We analyze the information received. The first part of the generated search results contains the registration codes of the economic entity. These codes are contained in a letter from Rosstat, which is sent to the organization upon initial registration. If the letter is lost, then the ciphers check on the official website.

Please note that the list discloses information not only about the name and frequency of provision of statistical reporting. In this section, download current report formats for filling out in electronic form.

At the very end of the page, you can export the received information.

In simple words, the organization is allowed to download a list of reports or re-prepare and print a letter with codes from Rosstat.

What do they hand over to Rosstat?

The deadline for submitting accounting reports is no later than three calendar months from the end of the reporting period. That is, no later than March 31 of the year following the reporting year. It is permissible to submit accounting information on paper (in person or by mail) or fill out electronic form and send accounting reports via secure communication channels.

The form of annual statistical reporting No. 1-IP “Information on the activities of an individual entrepreneur” has been approved. We will tell you who needs to take it and in what time frame in our consultation.

Who submits Form No. 1-IP and when?

Form No. 1-IP is drawn up based on the results of 2017 and must be submitted no later than 03/02/2018.

You can download statistical reporting form No. 1-IP in Excel format.

Composition of form No. 1-IP

Form No. 1-IP includes the following blocks:

The average number of people working in the reporting year for each category (partners, helping family members, employees) is determined as follows: add up the number of people working in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide by 12. If the individual entrepreneur worked for less than a full year, then the resulting amount is divided by the number of months the entrepreneur worked. The resulting data is rounded to the nearest whole number (for example, 1.5 and above should be rounded to 2, and less than 1.5 - to 1).

Entrepreneurs in our country are required to report on their activities not only by the tax authorities, the Pension Fund of Russia and the Social Insurance Fund. In addition to these bodies, each of the entrepreneurs is monitored by Rosstat, which studies indicators of economic development.

Small business reporting to Rosstat is selective. Each year, statistical staff compile a sample, include entrepreneurs they are interested in, and send out letters notifying them that a report needs to be submitted. Unlike 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 specified in the registration documents, and the letter arrives in advance, before the reporting deadline.

You can rely on the Russian Post, but it’s better to play it safe and take the initiative yourself - at least to find out whether a report is needed from you 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, OGRNIP or full name into 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’s easy to fill it out yourself. Take the completed statistics form to your Rosstat office. The address can be found on the official website: select your region in the “Territorial bodies of the Federal Service” section state statistics" at the bottom of the page.

You can also send the report by mail with a valuable letter 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 online service “My Business” - 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 using this link.

If you go to submit it in person, a Rosstat employee 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 letter, proof that the report was sent on time will be the copy of the enclosure inventory that remains with you with a postmark on it with the date of dispatch and an attached receipt of payment postal item. If you send your reports electronically, also make sure that you receive a receipt confirming 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 free form.

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

Rosstat’s requirements for the provision of statistical forms should not be ignored. Article 13.19 of the Code of Administrative Offenses of the Russian Federation provides for fines for failure to provide reports, untimely provision or provision of false information. For individual entrepreneurs, a fine of 10,000 to 20,000 rubles is provided. In case of repeated violation - a fine of 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 is not on the sample list (statreg.gks.ru), then he cannot be held accountable. Proof can be a screenshot showing that the businessman is not on the list.

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

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

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

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 activities of small businesses.

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

• by personal contact;
• via the Internet (departure to email Rosstat employees).

Required Forms

Reports must be prepared in accordance with the forms established by law:

1. “Information on carrying out entrepreneurial activities” (submitted in form 1-IP). The document must be completed by entrepreneurs whose activities do not relate to agriculture.
2. “Information on the implementation of entrepreneurial activities in the field of retail"(surrendered according to form 1-IP trade). The document is intended for those categories of entrepreneurs who provide any services or specialize in the sale of products.
3. “Information on the production of goods by small companies” (submitted using the PM-industrial form). The document must 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 the financial results report.

For clarification necessary list reports should be submitted corresponding request to the territorial body of Rosstat.

Continuous and selective observation

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

• selective;
• continuous.

Selective observation includes the collection of necessary static information individual categories respondents, whose definition is based on the Rosstat sample. In the process of carrying out such an analysis, reporting falls exclusively on specific companies or individual entrepreneurs included in this sample.

Rosstat employees in mandatory should inform those entrepreneurs who were included in the sample regarding the question:

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

It includes a statistical type of reporting that 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 the quarter - applies to small or medium-sized enterprises/firms;
• annually (1 time) – applied to micro-firms.

As noted earlier, a comprehensive analysis of small and medium-sized businesses is carried out every 5 years, as provided for in Art. 5 No. 209-FZ. The last time it was held was in 2016, therefore the next one will be in 2021.

The following must take part in this analysis:

• all without exception legal entities(commercial companies, with the exception of state unitary enterprises and municipal unitary enterprises);
• consumer cooperatives that fall into the category of small or medium-sized businesses;
• individual entrepreneurs (no exceptions are provided).

Since reporting is rarely provided, entrepreneurs have little time to study the requirements for filling out this document.

If there are any violations or errors in the completed form, the law provides for a fine and compensation for damages incurred by the Rosstat employee when correcting them.

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

• It is strictly prohibited to connect sheets of form with paper clips, staplers, etc.;
• all information must be entered in the appropriate fields;
• various numbers and marks are indicated according to the samples in the document;
• if errors occur, correction is allowed only by the option indicated in the form;
• The use of correctors is strictly prohibited;
• The option of using paper to cover mistakes is prohibited.

The reporting form established by law will contain certain questions:

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

The form itself contains several sections:

• front page;
• the first section contains all the information about the company of an individual entrepreneur;
• the second section contains information about the key characteristics of work;
• the third section is filled out only if the individual entrepreneur has previously received any government support(should be indicated in the appropriate fields).

The prescribed fines for late submission of reports are prescribed in Article 13.19 of the Code of Administrative Offenses of the Russian Federation. The maximum fine may be:

• up to 20,000 rubles - for the first offense;
• up to 50,000 rubles – for repeated or systematic offenses.

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

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

Submitting a report on any form late by at least one day immediately results in a fine. If the last date for submitting the required report falls on a weekend or non-working holiday, the final date is moved to the first working day.

Legislative acts

The issue of reporting by individual entrepreneurs in Russian Federation adjustable:

• Federal Law No. 402-FZ;
• Article 6 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.

Rosstat - Federal service state statistics - collects official information on demographic, social, economic and ecological situation in Russia and, based on the collected information, generates statistical reports. This service also controls all government statistical activities in Russia. Domestic entrepreneurs have obligations to submit regular reports to Rosstat.

Procedure and deadlines for submitting reports to Rosstat for individual entrepreneurs in 2018

Businessmen are required to submit reports to the statistics service in the following cases:

• every 5 years, when all microenterprises report;
• upon direct request from Rosstat.

All individual entrepreneurs must submit the requested reports to the Statistics Service. In other words, these obligations apply to both entrepreneurs using hired labor and individual entrepreneurs working without hiring personnel.

Individual entrepreneurs are required to submit reports at the request of Rosstat within the established deadlines

Last mass surrender statistical reporting for micro-enterprises was held in 2017, thus, in 2018, individual entrepreneurs need to submit statistical reports only if the corresponding requirement has been received. Rosstat usually sends them by mail by registered mail. According to the Statistics Service, approximately 1% of small businesses from across the country are subject to random surveillance every year. The reporting deadlines (year, quarter or month) are indicated in the same notice.

During the period between continuous observations, surveys of small enterprises, microenterprises and individual entrepreneurs are carried out on a one-time basis (according to the rules approved by Government Decree No. 79 of 02/16/2008). For this purpose, stratified random sampling is used. And then the data obtained is distributed to the entire population of enterprises and entrepreneurs.

The sample population includes organizations and individual entrepreneurs engaged in all existing species activities. Therefore, those who engage in an atypical, rare type of activity have a greater chance of being included in the sample. Or who is atypical in some other way. For example, by revenue volume or number of employees. The probability of such unusual firms being included in the sample is virtually 100%.

This is what a request from Rosstat for reporting looks like

The Service independently determines the enterprises included in the sample for collecting statistical data in accordance with the existing approved work plans of Rosstat for the coming period.

You can submit reports in person, by regular mail or by email. It is important to note that Rosstat guarantees all respondents data confidentiality and protection of information provided by participants, and also excludes the transfer of any information to tax authorities or other government agencies and controlling structures.

Forms of reporting forms to Rosstat for individual entrepreneurs

Rosstat sends reporting forms to individual entrepreneurs independently. Along with the forms, instructions on how to fill them out correctly are also sent.

To know exact list provided reports can be submitted by sending an electronic request via the form feedback on the Rosstat website in the appropriate regional office statistics services. To obtain reporting forms and recommendations for filling them out, it is convenient to use the website What to submit to Rosstat. The portal presents 22 reporting forms for individual entrepreneurs, of which 17 are annual, 2 quarterly and 3 monthly. The most common forms are 1-IP, 1-IP (trade) and 1-IP (services). The forms themselves, their correct names, as well as due dates can be easily found on the website of the statistics service on the Internet.

Table: reporting forms 1-IP to Rosstat in 2018

In addition, there are also more specific forms, providing, for example, information about the protection of atmospheric air (2-tp (air)), information about the activities travel agency (), various shapes for individual entrepreneurs involved agriculture(, 2-farmer, 3-farmer) and others. For individual entrepreneurs, which also belong to small businesses, a separate form is used called MP (micro) - in kind, which collects information about the production of any product by a micro-enterprise. This form is due by the 4th day of the month following the reporting month.

You can download a sample of form 1-IP from the link.

Reports to Rosstat for individual entrepreneurs without employees

As stated above, reports are submitted to the statistics service only at the request of Rosstat itself. To check whether you should provide something to Rosstat this year, it is recommended to use the notification generation form on the official website of the Statistics Service. By filling out one of the details in the fields of the form (OKPO, INN, OGRN), you will receive on the issuing page either the number of one of the reporting forms, which you need to fill out and send to the regional office of the Rosstat service, or just a form, if you do not need one this year No reports need to be submitted.

Video: example of using the form for generating notifications on the Rosstat website

Reporting forms may differ depending on the type of activity of an individual entrepreneur and whether he has hired employees, therefore, to obtain the most reliable information about the reporting required from an individual entrepreneur, we recommend contacting Rosstat directly.

What are the consequences of failure to submit reports?

Responsibility for failure to submit reports to Rosstat or for reporting distorted or false information was seriously tightened back in 2016. Such a violation is classified as administrative, and the fine for it for an individual entrepreneur today ranges from 10 to 20 thousand rubles. However, for the first time, an entrepreneur may get off with a warning for such a violation.

If such actions are repeated, according to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, the fine for individual entrepreneurs will range from 30 to 50 thousand rubles.

Individual entrepreneurs are not required to submit reports to Rosstat very often, but the fines for evading this obligation are quite significant. To avoid conflicts with Russian legislation and regulatory authorities, individual entrepreneurs are advised to adhere to the recommended reporting rules. Rosstat sends all the required forms, as well as instructions for filling them out, independently.