To find out the list of forms and deadlines for submitting reports to statistics in 2018, see the table in the article. It is relevant for all companies, including those on the simplified tax system and small enterprises.

The set of statistical reporting forms depends on:

From the recipient of the information (most often Rosstat and regional branches);

Location of the organization and type of activity (there are federal and regional forms, general and sectoral, one-time or periodic);

It depends on the type of observation within which a report must be submitted - continuous or selective.

In the table at the end of the article you will find a list of common forms of statistical reporting.

Rosstat also approved special forms for small businesses. Among them:

No. MP(micro) “Information on the main performance indicators of a micro-enterprise”;

No. 1-IP “Information on activities individual entrepreneur»;

No. PM “Information on the main performance indicators of a small enterprise.”

These forms, as well as industry reporting to statistics in 2018, are mandatory only for those entrepreneurs, small and micro enterprises that are included in the Rosstat sample.

Most simplified companies are small or micro enterprises. Therefore, they submit statistical reports the same as small businesses - forms No. MP (micro) or No. PM.

Each company can check what statistics it reports in 2018 personally. Comprehensive information is available in the statreg.gks.ru service. If you do not submit reports from this list, you will be fined.

The list of forms is updated monthly. The department employees themselves use it to find out which report to expect from which company. If you fail to report, the company may be fined a large amount. The standard fine is up to 70,000 rubles, and for a repeated violation - up to 150,000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).

Go to statreg.gks. In the search card, fill out three fields:

"Notification type";

TIN (or OGRN);

Security code.

Click the "Search" button and you will see the name of the organization. Next to it there will be a “List of Forms” button. Click on it and get a list of statistical reports specifically for your company. It contains not only the name, but also the frequency and due date. You can also download each form there.

Rosstat confirmed that the list of reports in the service is exhaustive. The company does not have to submit any other forms. There is only one exception - if Rosstat separately informed the organization about additional reporting by letter, by phone or by e-mail.

To insure yourself in case of a dispute with Rosstat employees, save the list that the system produces. To do this, take and certify a screenshot of the screen. Department specialists confirmed that a correctly certified screenshot can be used as a supporting document.

It's easy to form. Press the PrintScreen or PrtScn button on your keyboard. Then open Word and press Ctrl + V. A photo of the Internet page will appear in the file. Save this file and then print the picture.

To certify your printout, please include:

Date and time when the screenshot was taken;

Site name - statreg.gks.ru;

FULL NAME. the employee who displayed and printed the screenshot;

Data about the program with which it was generated.

It makes no sense for existing organizations to check information frequently. Rosstat suggests doing this once at the end of the year in order to receive a list with reports for the next one. But for new companies, it is safer to log into the service monthly during the first year of operation.

Forms of statistical reporting in 2018:

Statistical reporting form	Reporting deadline	Rosstat document approving the form
Information about the activities of the organization
Basic information about the activities of the organization (1-enterprise) 0601009
Information on the main performance indicators of a microenterprise (MP (micro)) 0601016
Basic information about the activities of the organization (P-5 (m)) 0610016
Information on the costs of production and sale of products (goods, works, services) (5-Z) 0608014	Until the 30th day after the reporting quarter (inclusive) Presented for the first quarter, first half of the year, nine months of the year	Order No. 320
Information on the main performance indicators of a small enterprise (PM) 0601013	Until the 29th day after the reporting quarter (inclusive)
Information on the use of intellectual property (4-NT (list)) 0604013
Information on the activities of publishing books (1-I) 0609503	Until the 5th day after the reporting quarter (inclusive)	Resolution No. 162
Information on the activities of publishing periodical printed media (1-I (mass media)) 0609516		Resolution No. 162
Information on the activities of the insurer (1-SK) 0608012	On the 35th day after the reporting quarter	Order No. 434
Information on the use of fuel and energy resources (4-TER) 0610068
Information on fuel reserves (4-reserves) 0607019	Until the 2nd day after the reporting month (inclusive)	Order No. 327
Information on the use of information and communication technologies and the production of computer equipment, software and provision of services in these areas (3-inform) 0604018
Information about socially oriented activities non-profit organization(1-SONKO) 0608028
Activity information self-regulatory organization auditors (3-audit) 0609712		Order No. 759
Information about the activities of the entrepreneur
Information on production of products by an individual entrepreneur (1-IP (month)) 0610001
Volume information paid services services provided to the population by an individual entrepreneur (No. 1-IP (services)) 0609709
Questionnaire for surveying the transportation activities of entrepreneurs - owners trucks(No. 1-IP (truck)) 0615069	Quarterly Deadlines are set by Rosstat	Order No. 527
Information on the activities of an individual entrepreneur (1-IP) 060101
Information on the production of products by a micro-enterprise (MP (micro)-nature) 0601024
Information about production and services
Information about technological innovations of a small enterprise (2-MP innovation) 0601011	Until April 9 after the reporting year (inclusive) - once every 2 years for odd-numbered years from the report in 2018
Information on the volume of paid services to the population (1-services) 0609703
Information on the production and shipment of goods and services (P-1) 0610013	On the 4th working day after the reporting month (inclusive)
Information on the production of military (defense) products (Appendix 2 to form No. P-1) 0610054	On the 4th working day after the reporting month (inclusive)
Information on the volume of paid services to the population by type (P (services)) 0609707	Until the 4th day after the reporting month (inclusive) - if the average number of employees is more than 15 people; until the 15th day after the reporting quarter (inclusive) - from average number no more than 15 employees
Survey of business activity in the services sector (1-DA (services)) 0609708	On the 15th day of the second month of the reporting quarter
Information on manufacturer prices industrial goods(services) (1-manufacturer prices) 0616007	For the reporting year - until March 11 (inclusive)
Information on the production of products by a small enterprise (PM-prom) 0610010	On the 4th working day after the reporting month (inclusive)
Information on average prices for purchased items industrial organizations grain for main production (2-purchase prices (grain)) 0616021	Until the 15th day after the reporting month (inclusive)	Order No. 390
Purchase price information individual species goods (2-purchase prices) 0616008	Until the 18th day after the reporting month (inclusive)	Order No. 390
Information on producer prices for mineral fertilizers (1-producer prices (fertilizers)) 0616022	Until the 22nd day of the reporting month (inclusive)	Order No. 390
Survey of business activity of organizations in mining, manufacturing, production and distribution of electricity, gas and water (1-DAP) 0610019	Until the 10th day of the reporting month (inclusive)
Survey of business activity of small enterprises in mining, manufacturing, production and distribution of electricity, gas and water (DAP-PM) 0610017	Until the 10th day of the last month of the reporting quarter (inclusive)
Information on production, shipment of products and balance of production capacity (1-natura-BM) 0610035
Information on the production and shipment of composite materials (attachment to form No. 1-Natura-BM) 0610034
Information on the production of DOC and PSF chemicals subject to declaration and control under the Convention (1-ХО) 0610086
Information on the production and consumption of chemicals of lists 2 and 3, subject to declaration and control under the convention (2-ХО) 0610087
Information on audit activities (2nd audit) 0609711		Order No. 740
Information about stationary organizations social services for elderly citizens and disabled people (adults and children) (3-social security (consolidated)) 0609318
Information about production, shipment and prices for medicines(2-LEK (industrial)) 0610032
Information on the release and shipment of medical products (medical equipment and medical devices) (1-medical products) 0610082	On the 20th day after the reporting quarter
Information on the production and shipment of folk arts and crafts products by a small enterprise (P-NHP-M) 0610099	Until the 15th day after the reporting quarter (inclusive)	Order No. 855
Information on the shipment of goods, works and services related to nanotechnology (1-NANO) 0610012	Until the 30th day after the reporting quarter (inclusive)	Order No. 414
Information on the production and supply of military (defense) products (1-PO) 0610053	No later than the 5th day after the reporting month
Information on residues of explosive materials for industrial use (1-VM (urgent)) 0607033		Order No. 189
Information on the production, shipment and balances of explosive materials for industrial use (1-PS (urgent)) 0610033	On the 5th day after the reporting month	Order No. 189
Information on the cost and profitability of military (defense) products (1-SR) 0610052		Order No. 502
Information on the production of rocket and space technology (1-RKT) 0610100	Until the 30th day after the reporting quarter (inclusive) Back | |

votes: 2

Once every five years, Rosstat conducts continuous statistical monitoring of the activities of small and medium-sized businesses. The next such event took place in 2016.

According to Part 2 of Art. 5 of Federal Law No. 209-FZ of July 24, 2007, all organizations that belong to small and medium-sized businesses, as well as all individual entrepreneurs, must report information on their activities for 2015 to Rosstat by April 1, 2016.

One of the main functions of Rosstat is to study economic indicators. For this purpose, organizations and individual entrepreneurs are required to submit reports to statistical authorities in forms approved by Rosstat. On the official website of Rosstat, a timesheet and album of current statistical reporting forms, as well as a calendar for their presentation, are published annually.

The choice of forms that need to be sent to the statistical authorities depends on the type of activity of the organization or individual entrepreneur, whether it is a small or medium-sized business, the legal form of the legal entity, etc. In addition, it matters what kind of statistical survey Rosstat conducts.

Selective and continuous observation

Federal statistical observation can be selective or continuous (Article 6 of the Federal Law of November 29, 2007 No. 282-FZ).

Sample observation involves the collection of statistical data from individual groups of respondents, which are determined based on the Rosstat sample. In the case of such a study, only specific organizations or individual entrepreneurs that were included in the sample must submit statistical reports. Rosstat divisions are required to inform those included in the sample about the forms and methods of reporting.

In case of continuous observation, statistical reporting should be submitted not by selected and specially notified by Rosstat organizations or individual entrepreneurs, but by all, without exception, respondents of the study group.

If we talk about selective statistical observation of small and medium-sized businesses, it is carried out with the following frequency (clause 3 of article 5, clause 3 of article 7 of Law No. 209-FZ):

• monthly and (or) quarterly - in relation to small and medium-sized enterprises;
• annually - in relation to microenterprises.

As for the continuous statistical observation for small and medium-sized businesses, then, as mentioned above, it is organized once every five years (Part 2 of Article 5 of Law No. 209-FZ). Another such comprehensive study will take place in 2016. This, in particular, is reported on the Rosstat website.

Everyone should take part in this observation. legal entities(commercial organizations, with the exception of state unitary enterprises and municipal unitary enterprises; consumer cooperatives), which belong to small and medium-sized businesses, as well as individual entrepreneurs. The survey covers all 85 constituent entities of the Russian Federation. It is necessary to report on the results of activities for 2015.

Accounting statements are submitted to Rosstat before April 1

We remind you that no later than April 1, 2016, all organizations that are required to maintain accounting records, including small and medium-sized businesses, must submit an annual report to Rosstat financial statements(Clause 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Documents can be submitted in person to the Rosstat department or sent by registered by post or send to in electronic format using an electronic signature.

Who should take part in continuous observation?

As part of the upcoming continuous monitoring, Rosstat plans to obtain information on 2.8 million small and 50 thousand medium-sized enterprises, as well as 3.5 million individual entrepreneurs. Such figures are given in. The list of organizations and individual entrepreneurs from which statistical authorities expect activity reports was formed on the basis of the Statistical Register of Business Entities and data held by other government agencies, primarily the Federal Tax Service of Russia (in particular, tax authorities provided a list of taxpayers submitting reports). When determining organizations that belong to small and medium-sized businesses, Rosstat used the criteria that are given in Article 4 of Law No. 209-FZ.

№	Criterion	A comment
1	Average number of employees	The average number of employees of an organization or individual entrepreneur for the previous calendar year is: up to 15 people inclusive - for microenterprises (classified as small enterprises); up to 100 people inclusive - for small enterprises; from 101 to 250 people inclusive - for medium-sized enterprises.
2	Revenue from sales of goods (works, services)	The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed: 120 million rubles - for micro-enterprises; 800 million rubles - for small enterprises; 2 billion rubles - for medium-sized enterprises.
3	Participatory share in the authorized capital (only for commercial organizations and consumer cooperatives)	In general, the requirements for participation shares in the authorized capital are as follows: share of participation of the state, constituent entities of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations should not exceed 25 percent; the total share of participation of foreign legal entities should not exceed 49 percent; the total share of participation of one or more enterprises that are not small and medium-sized enterprises should not exceed 49 percent.

Let us recall that the status of a small or medium-sized enterprise will change if the values ​​of revenue and number of employees are above or below the limit values ​​for three calendar years in a row.

How to report as part of a continuous observation

All small (including micro) enterprises - legal entities and all individual entrepreneurs must submit reports to the territorial divisions of Rosstat in the forms approved by Rosstat order No. 263 dated 06/09/15:

• for small organizations - form No. MP-SP “Information on the main performance indicators of a small enterprise for 2015”;
• for individual entrepreneurs - form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015.”

When filling out these forms, you must, in particular, indicate the following performance indicators:

• information about income and expenses;
• cost and composition of fixed assets;
• the size and direction of investment in fixed capital;
• number of employees and accrued wage;
• information about government support.

The deadline for submitting forms No. MP-SP and No. 1-entrepreneur is March 31, 2016. These forms (in a significantly reduced volume) must also be submitted if no activity was carried out in 2015. The forms themselves and instructions for filling them out are also posted on the Rosstat website.

As for medium-sized enterprises, no special forms intended for continuous observation have been developed for them. Rosstat will conduct a survey of these enterprises based on financial reporting data, as well as those forms of statistical reporting that medium-sized businesses submit annually (for example, No. 1-enterprise, No. P-4, No. 11, No. 1-services, etc.; a list of forms is given in the order of Rosstat dated 06/05/2015 No. 259). Each of these forms has its own deadline. For example, medium-sized enterprises must submit Form No. 1-enterprise, approved by Rosstat Order No. 320 dated July 15, 2015, by April 1, 2016.

It is better to check with your Rosstat department for a complete list of statistical forms that organizations and individual entrepreneurs must submit to Rosstat. Preliminary information about this can be obtained using the service on the website formstat.info. You must select the category to which the subject belongs economic activity, and the service will determine a list of reporting forms and deadlines for their submission.

Methods of presenting statistical reporting

As reported on the Rosstat website, you can submit the forms of statistical reporting necessary for continuous monitoring of small and medium-sized businesses in the following ways:

• “on paper” (in person, through a representative or by sending a report by mail);
• in electronic form through a special operator providing services electronic document management(using an enhanced qualified electronic signature);
• in electronic form through a web collection system, if it is organized on the website of the territorial division of Rosstat (for example, such a system is implemented on the website of Mosoblaststat). To use this reporting method, you need to submit an application and receive a login and password to access the service. In this case, it is necessary to have a qualified electronic signature key certificate.

Fines for failure to submit statistical reports

For failure to submit statistical reports, including forms No. MP-SP and No. 1-entrepreneur, for submitting reports late or for inaccurate information in the reports, the following administrative fines are provided (Article 13.19 of the Code of Administrative Offenses of the Russian Federation):

• for organizations the fine ranges from 20,000 to 70,000 rubles, and for repeated violations - from 100,000 to 150,000 rubles;
• for individual entrepreneurs or officials For organizations, the fine ranges from 10,000 to 20,000 rubles, and for repeated violations - from 30,000 to 50,000 rubles. Based on Article 4.6 of the Code of Administrative Offenses of the Russian Federation, a violation committed within one year from the date of prosecution for a previous similar violation is considered repeated.

Cases related to these violations are considered by the territorial bodies of Rosstat (Article 23.53 of the Code of Administrative Offenses of the Russian Federation). To issue a fine, officials have two months from the date the violation was committed, that is, from the end date of the reporting period (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). This means that if the report must be submitted no later than March 31, then Rosstat employees will be able to fine you for failure to submit it no later than May 31.

Payment of a fine does not relieve an organization or individual entrepreneur from the obligation to submit statistical reports. Rosstat informed about this in

Reporting is a way of summarizing data in specialized forms, inherent, first of all, accounting. Basically, it is necessary to reflect the final results that the company has achieved for any period, its financial situation, quantitative characteristics of activities, cash flows and other indicators.

Regulatory acts and base

Statistical reporting is one of the types of documentation that is submitted to state statistics bodies. Its forms are established at the legislative level.

The reliability of the information provided is confirmed by the signatures of officials on the forms, which become legal documents that must be submitted.

Legal entities are required to provide statistical reporting. This is established by Federal Law No. 282-FZ of November 29, 2007 and Decree of the Government of the Russian Federation No. 620 of August 18, 2008.

All forms submitted to statistical authorities have approved form. They can be established by the Federal State Statistics Service and the Ministry of Finance Russian Federation. The latter regulates the forms that are used to summarize financial indicators.

The basis on which statistical reporting is generated is the company’s accounting, that is, statistical data is generated from the information contained in primary documentation. It is difficult to overestimate the importance of statistics, therefore the law provides for liability for distortion of transmitted information and failure to meet deadlines.

Statistical reporting in our country is divided into two types: general And industry. The first is represented by all legal entities, and the second - only by those that are related to certain sectors of activity, for example, Agriculture, metallurgy, etc.

Which companies should take

Federal legislation establishes that statistical reports must be transmitted the following respondents:

• legal entities;
• state and municipal authorities;
• foreign companies that have their own within the Russian Federation;
• individual entrepreneurs;
• small businesses.

Most individual entrepreneurs have the characteristics of small enterprises, so when submitting reports they must be guided by the rules established for the latter. In accordance with these rules, a simpler procedure for submitting statistical reports is provided for them (Federal Law No. 209-FZ of July 24, 2007).

So, a company or individual entrepreneur is recognized as small in 2018 if there is the following signs:

• the average number of employees in 2017 did not exceed 100 people;
• annual revenue excluding for the same period did not exceed 800 million rubles;
• share of participation of other companies that are not recognized as small or medium-sized, as well as foreign companies is no more than 49%;
• share of participation of the state or municipalities, charitable foundations, public and religious associations account for no more than 25%.

If the annual revenue was less than 120 million rubles, and the number of employees was less than 15 people in 2017, then such a company is recognized as a micro-enterprise.

The above characteristics are assessed by the Federal Tax Service of the Russian Federation; based on the results, it enters or excludes the company from the relevant Unified Register, which is posted on its website nalog.ru.

Federal Law No. 209-FZ dated July 24, 2007 establishes that a complete statistical audit is carried out every 5 years; during the rest of the period, statistical reporting is submitted only by those small enterprises that have been selected by Rosstat of the Russian Federation according to certain criteria.

Rosstat must inform its management that a company has been included in the sample by sending a letter with the corresponding requirement, to which reporting forms and rules for filling it out must be attached. However, companies can check this information independently on the website of the State Statistics Committee of the Russian Federation www.gks.ru.

All companies that are required by law to keep accounting records must submit financial statements at the end of the year. One copy of this report must be submitted to the state statistics body.

This rule is specified in Federal Law No. 402-FZ. The deadline is set until March 31, 2019. Individual entrepreneurs may not submit financial statements, because legislation allows them not to keep accounting records.

You can clarify information on the Rosstat sample for a specific enterprise on the website of this department, as well as by receiving the corresponding request by mail. Most often, statistical authorities require change the following reporting forms:

1. PM– This reporting form is submitted by small businesses. The reporting period for it is set to a quarter. The PM form must be submitted by the 29th day of the next month after the end of the quarter, that is, for the last quarter of 2018, reporting must be submitted by January 29, 2019. Micro-enterprises do not fill out this form.
2. PM-prom– is a monthly report, set for small businesses. Micro-enterprises do not represent the PM-industrial form. This report must be submitted by the 4th day of the following month.
3. 1-IP– this form is submitted by individual entrepreneurs if they are not engaged in the production of agricultural products. This report is prepared for submission once a year before March 2.
4. 1-IP (trade)- represent individual entrepreneurs engaged in retail trade and providing household services citizens. This report is submitted once a year before October 17th.

For microenterprises, their own form of statistical reporting has been established (micro). It summarizes information for the calendar year and must be submitted by February 5th.

All required forms must be submitted in duplicate. The first one is transmitted to statistical authorities, and the second one with marks of acceptance remains in company.

Today, reports can be submitted in person to the territorial statistics office, by registered mail or electronically. Moreover electronic reporting can be transmitted in two ways: through an electronic document management system or directly on the website of the territorial body of Rosstat, if such a technical possibility is organized (today only in a few regions). These options are only possible if available.

If the statements are submitted by registered mail or electronically, the date of submission is the date of dispatch, which is confirmed by the relevant receipts.

Responsibility

In case of violation of the deadlines, according to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, administrative liability and fines are provided. The head of the company can pay from 10,000 to 20,000 rubles, and legal entities – from 20,000 to 70,000 rubles.

If a company repeatedly violates deadlines, the fine for the head of the company is set at from 30,000 to 50,000 rubles, and for enterprises – from 100,000 to 150,000 rubles. The same penalties apply for failure to submit statistical reports.

Learn the features of reporting by small businesses from this video.

Every entrepreneur knows that they need to report to the tax office. If it hires employees, then reporting is added to the Pension Fund and the Social Insurance Fund. And almost no one has heard of Rosstat, because small LLCs and individual entrepreneurs submit reports to statistics only upon request. This year, Rosstat decided to fully investigate small businesses in the country and asks everyone who registered before 2016 to report. Let's figure this out together.

What report?

Don't be scared: this is a one-time report that contains data on revenue, expenses, materials, equipment and employees. At first glance, everything seems familiar. To explain why this is necessary, Rosstat even made an infographic in which it promises not to transfer information to the tax office and other government agencies.

Surely the Russian Post has already delivered you a letter from Rosstat with a report form and an envelope for return mailing. There are different forms for entrepreneurs and LLCs:

• 1-entrepreneur for individual entrepreneurs;
• MP-sp for LLC.

Detailed instructions for filling out reports are given in the order.

The service will calculate tax and prepare reporting for businesses using the simplified tax system, UTII and patent. It will also help generate invoices, acts and invoices.

What if you don't pass?

Directly in the form for filling out, statistical authorities point out that you should not ignore the report - an administrative fine is provided for this. And by unfortunate coincidence, the fine has increased since 2016. Now for individual entrepreneurs and directors they face a fine of 10 - 20,000 rubles, and for an LLC the fine is 20 - 70,000 rubles.

Will Elba help?

Last week, the electronic format of the report was finally approved, and we boldly set about developing a long-prepared task.

At the end of February - beginning of March, a step-by-step wizard for filling out a report to Rosstat and sending it via the Internet will appear for individual entrepreneurs and LLCs in Elba. Let us warn you in advance: sending a report is possible only for those who have acquired electronic signature, because The legislation does not provide for reporting to statistics by proxy.

A complete statistical observation: exactly how representatives of small and medium-sized businesses should report to Rosstat before April 1

Once every five years, Rosstat conducts continuous statistical monitoring of the activities of small and medium-sized businesses (Part 2, Article 5 Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, hereinafter referred to as Law No. 209-FZ). The next such event took place in 2016. In this regard, before April 1, 2016, all organizations that are classified as small businesses, as well as everyone, must report information on their activities for 2015 to Rosstat. In what form should the reporting be submitted? Is it possible to submit information electronically? What are the penalties for failure to provide information? The answers to these and others are in our article today.

Related materials

In case of continuous observation, statistical reporting should be submitted not by selected and specially notified by Rosstat organizations or individual entrepreneurs, but by all (without exception) respondents of the study group.

If we talk about selective statistical observation of small and medium-sized businesses, it is carried out with the following frequency (clause 3 of article 5, clause 3 of article 7 of Law No. 209-FZ):

• monthly and (or) quarterly - in relation to small and medium-sized enterprises;
• annually for micro-enterprises.

As for continuous statistical monitoring of small and medium-sized businesses, as mentioned above, it is organized once every five years (Part 2 of Article 5 of Law No. 209-FZ). Another such comprehensive study will take place in 2016. This, in particular, is reported on the Rosstat website.

All legal entities (commercial organizations, with the exception of state unitary enterprises and municipal unitary enterprises; consumer cooperatives) that belong to small and medium-sized businesses, as well as individual entrepreneurs, should take part in this observation. The survey covers all 85 constituent entities of the Russian Federation. It is necessary to report on the results of activities for 2015.

Who should take part in continuous observation?

As part of the upcoming continuous monitoring, Rosstat plans to obtain information on 2.8 million small and 50 thousand medium-sized enterprises, as well as 3.5 million individual entrepreneurs. Such figures are given in Rosstat order No. 259 dated 06/05/15. The list of organizations and individual entrepreneurs from which statistical authorities expect activity reports was formed on the basis of the Statistical Register of Business Entities and data available to other government agencies, primarily (in particular, tax officials handed over a list of those submitting reports). When determining organizations that belong to small and medium-sized businesses, Rosstat used the criteria that are given in Article 4 of Law No. 209-FZ (see table).

	Criterion	A comment
	Average number of employees	The average number of employees of an organization or individual entrepreneur for the previous calendar year is: up to 15 people inclusive - for microenterprises (classified as small enterprises); up to 100 people inclusive - for small businesses; from 101 to 250 people inclusive - for medium-sized enterprises.
	Revenue from sales of goods (works, services)	The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed: 120 million rubles - for micro-enterprises; 800 million rubles - for small enterprises; 2 billion rubles - for medium-sized enterprises.
	Share in the authorized capital (only for commercial organizations and consumer cooperatives)	In general, the requirements for participation shares in the authorized capital are as follows: the share of participation of the state, constituent entities of the Russian Federation, charitable and other foundations, public and religious organizations should not exceed 25 percent; the total share of participation should not exceed 49 percent; the total share of participation of one or more enterprises that are not small and medium-sized enterprises should not exceed 49 percent.

Let us recall that the status of a small or medium-sized enterprise will change if the values ​​of revenue and number of employees are above or below the limit values ​​for three calendar years in a row. For more details, see “The Ministry of Economic Development clarified who is classified as a small business” and “The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed.”

How to report as part of continuous monitoring All small (including micro) enterprises - legal entities and all individual entrepreneurs must submit reports to the territorial divisions of Rosstat using the forms approved by Rosstat order No. 263 dated 06/09/15:

• for small organizations - form No. MP-SP “Information on the main performance indicators of a small enterprise for 2015”;
• for individual entrepreneurs - form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015.”

Fill out and submit “MP-SP” and “1-entrepreneur” for free via the Internet

When filling out these forms, you must, in particular, indicate the following performance indicators:

• information about income and expenses;
• cost and composition of fixed assets;
• the size and direction of investment in fixed capital;
• number of employees and accrued wages;
• information about government support.

The deadline for submitting forms No. MP-SP and No. 1-entrepreneur is March 31, 2016. Please note that these forms (in a significantly reduced volume) must also be submitted if no activity was carried out in 2015. The forms themselves and instructions for filling them out are also posted on the Rosstat website.

As for medium-sized enterprises, no special forms intended for continuous observation have been developed for them. Rosstat will conduct a survey of these enterprises based on financial reporting data, as well as those forms of statistical reporting that medium-sized businesses submit annually (for example, No. 1-enterprise, No. P-4, No. 11, No. 1-services, etc.; a list of forms is given in the order of Rosstat dated 06/05/15 No. 259). Each of these forms has its own deadline. For example, medium-sized enterprises must submit Form No. 1-enterprise (approved by Rosstat order No. 320 dated July 15, 2015) by April 1, 2016.

Fill out and submit to Rosstat all reports for a medium-sized enterprise for free

Please note that it is better to check with your Rosstat department for a complete list of statistical forms that organizations and individual entrepreneurs must submit to Rosstat. Preliminary information about this can be obtained using the service on the website http://formstat.info. It is necessary to select the category to which the economic entity belongs, and the service will determine the list of reporting forms and the deadlines for their submission.

Let us remind you that no later than April 1, 2016, all organizations that are required to keep accounting records, including small and medium-sized businesses, must submit annual financial statements to Rosstat (Clause 2, Article 18 of the Federal Law of December 6, 2011 No. 402-FZ “ About accounting"). Documents can be submitted in person to the Rosstat division, sent by post or sent electronically using

Submit your balance sheet to Rosstat and the Federal Tax Service for free

Fines for failure to submit statistical reports

For failure to submit statistical reporting (including forms No. MP-SP and No. 1-entrepreneur), for late submission or for inaccurate information in the reporting, administrative fines are provided (Article 13.19 of the Code of Administrative Offenses of the Russian Federation):

• the fine ranges from 20,000 to 70,000 rubles, and for a repeated violation - from 100,000 to 150,000 rubles;
• for individual entrepreneurs or officials of organizations, the fine ranges from 10,000 to 20,000 rubles, and for a repeated violation - from 30,000 to 50,000 rubles. (We would like to remind you that, based on Article 4.6 of the Code of Administrative Offenses of the Russian Federation, a violation committed within one year from the date of prosecution for a previous similar violation is considered repeated).

Cases related to these violations are considered by the territorial bodies of Rosstat (Article 23.53 of the Code of Administrative Offenses of the Russian Federation). To issue a fine, officials have two months from the date the violation was committed, that is, from the end date of the reporting period (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). This means that if the report must be submitted no later than March 31, then Rosstat employees will be able to fine you for failure to submit it no later than May 31.

Please note that paying a fine does not relieve an organization or individual entrepreneur from the obligation to submit statistical reports. Rosstat informed about this in a letter dated January 14, 2016 No. 03-03-1/1-SMI.

Methods of presenting statistical reporting

As reported on the Rosstat website, you can submit the forms of statistical reporting necessary for continuous monitoring of small and medium-sized businesses in the following ways:

• “on paper” (in person, through a representative or by sending a report by mail);
• in electronic form through a special operator providing services