Procedure and sample for filling out form 5-Z (nuances)

Why do you need statistics form No. 5-Z?

The form in question is a statistical reporting document and must be sent to Rosstat by all legal entities that are not SMPs, banks, insurance and other financial firms, and also not included in the budget system.
Small businesses include companies that:

• have a staff of up to 100 people (subclause 2, clause 1.1, article 4 of the law “On the development of small and medium-sized businesses” dated July 24, 2007 No. 209-FZ);
• have revenue not exceeding RUB 800,000,000. per year (clause 1 of the Decree of the Government of the Russian Federation dated July 13, 2015 No. 702).
• have an authorized capital of which no more than 25% belongs to the state (or municipality), 49% to foreign or other legal entities that are not subjects of the SMP.

Such firms are not required to send the reporting document in question to Rosstat.

Using Form 5-Z, Rosstat is informed about the company’s expenses for the production and sale of goods, services and work. This information is reflected for the entire legal entity as a whole - the document also takes into account those figures that characterize the activities of the company’s divisions.

At the same time, Form 5-Z is submitted to Rosstat by the company, its subsidiaries, as well as organizations dependent on it, separately. Information about subsidiaries and dependent organizations is not recorded by the reporting company in the financial statements.

Form 5-Z must be submitted based on the results of the 1st quarter, half a year and 9 months - before the 30th day of the month following the reporting period. Thus, in 2022 the deadlines for submitting the form are as follows:

• until 04/30/2021 - for the 1st quarter;
• until July 30, 2021 - for half a year;
• until 01.11.2021 - 9 months.

If the deadline falls on a weekend (holiday), the form is submitted no later than the first working day following it (Resolution of the State Statistics Committee of Russia dated 03/07/2000 No. 18). Thus, the deadline for submitting the report for the 3rd quarter of 2021 falls on November 1. This day has been declared a non-working day. In this regard, Rosstat postponed the deadline for submitting the report to 11/08/2021. Keep in mind that non-working days in the regions may last longer than “presidential” days. Therefore, we recommend checking the deadline with your statistics department.

For the full calendar for submitting statistical reports for 2022, see ConsultantPlus. If you do not already have access to this legal system, trial access is available for free.

Form No. 5-Z, current in 2022, was approved by Rosstat order No. 320 dated July 15, 2015. You can download it for free from the link below:

Instructions for filling out Form 5-Z for 2022 were approved, among other things, by Rosstat Order No. 40 dated January 30, 2020.

Form 5-Z (statistics)

Form 5-Z reflects information about costs in the process of producing goods or providing services. It must be submitted to the territorial office of Rosstat.

Who delivers and when?

Only legal entities should submit the document in question . The obligation does not apply to individual entrepreneurs. Some categories of companies do not have to submit this form:

1. Small businesses.
2. Government agencies or budgetary organizations.
3. Financial and credit activities.

If you need to clarify the question of whether a particular company belongs to the small business sector, this can be done on the website of the Federal Tax Service https://www.nalog.ru/. Since all organizations of the type in question are included in a special national register, it is possible to say for sure whether a particular enterprise is a small business entity. In this case, the date on which the information provided is current is indicated on the corresponding page.

The Rosstat website https://www.gks.ru/ provides the opportunity to make a request about which statistical reporting is mandatory for a particular company . By making the appropriate request, you can receive a complete list of mandatory statistical reporting.

This type of reporting is submitted after each quarter . The deadline for submission ends on the 30th day of the month following the reporting month. In situations where the specified date falls on a non-working day, the due date is extended until the first working day . During the year, delivery occurs three times: for the first quarter, half a year and nine months.

Reports prepared for submission should consist of:

1. "General Economic Indicators" . This section indicates basic data on the volume of goods shipped to customers, as well as information on services provided and work performed for customers. Information about the costs incurred is also provided.
2. Section of a specialized nature . It covers issues about the production of such types of energy as thermal and electrical. In this case, the costs of production and transmission to consumers must be indicated.

Filling out and methods of submission

The Rosstat website provides the opportunity to fill out and submit. At the same time, you can be sure that this form takes into account current changes in legislation.

Numerical indicators must be indicated in thousands of rubles. The data in the first section must be indicated in accordance with the accounting data. The second uses figures from special separate accounting for the production of electrical and thermal energy. The procedure is determined by the regulations of local authorities.

First, you must fill out the cover page of the form correctly. The following information is entered in the appropriate columns :

1. The reporting period for which information is provided.
2. Name of the organization. In this case, it is necessary to indicate both short and full.
3. Legal address of the company. In this case, it is necessary to indicate the actual location of the enterprise.
4. OKPO and OKVED codes.

In addition to data on goods shipped, work performed, and services, various types of costs are discussed in detail. They are considered by category:

1. Insurance related.
2. Purchasing goods for the purpose of further resale.
3. Purchase of materials, components and semi-finished products for our own production.
4. Payments for rental of premises or equipment.
5. Entertainment expenses.
6. Other expenses.

It is also necessary to indicate the amount of balances in the company’s warehouses. The following sections are included :

1. Finished products that have not yet been shipped.
2. Unused materials and components.
3. Bought but not sold goods purchased for trade.
4. Remains related to products whose production has not been completed.

In addition, the report includes data on the depreciation of intangible assets and fixed assets. The amounts of taxes that should be included in the cost of products are also taken into account.

In cases where the company has separate branches, as well as separate divisions, they do not submit a separate form. Their figures are included in reporting throughout the enterprise.

If the reporting documents are drawn up and executed, you can submit them to Rosstat in several different ways :

1. The most common option is when the papers are delivered by a specially authorized person. In this case, a corresponding power of attorney must be issued for him. This can also be done by the head of the company.
2. An acceptable situation is when the report is sent by post. In this case, it must be sent by registered mail. It must include a description of the contents and a notification of delivery.
3. If possible, you can use special telecommunication channels for delivery.
4. There are special Web collection systems. A system of cryptographic protection of transmitted information is used. This can be done in one of two modes: online or offline.

The Web collection system provides clients with a number of important advantages :

1. Free provision of special software.
2. The ability to directly fill out reporting documents through this system.
3. There is no need to duplicate submitted reports on paper.
4. Ensures complete confidentiality of information.
5. Built-in control is used, which helps to detect and correct errors at the early stages of registration.
6. Upon delivery, not only time, but also transport and postal costs are reduced.
7. You can view previously submitted reports.

Providing reporting is mandatory for the enterprise throughout its existence. If, for example, a company goes bankrupt, this does not change the fact that it is obliged to submit the form in question. If this is not done, you will have to pay the appropriate fine.

The obligation to submit these reports ceases only after the company is liquidated in accordance with legal requirements.

Conclusion

If an organization fails to submit reports for any reason, this is an administrative offense and will be punishable by a fine. Penalties will also be applied if submitted late.

from 20,000 to 70,000 rubles for the first violation , and officials - from 10,000 to 20,000 rubles .

If false information is provided, the same fine may be imposed.

Section 1

Section 1 of Form 5-Z reflects the main economic indicators of the organization given in column 1 of the table in this section - for the reporting period, as well as for the same period last year.

The corresponding economic indicators can be classified into the following main groups:

1. Indicators of shipment and sale of goods, services and works.

The sales volume in line 01 must be indicated excluding customs and export duties.

2. Expenses:

• for the purchase of goods for resale;

Lines 03 and 04 reflect real estate purchased for resale; there are also a number of clarifications for persons associated with construction.

• for the purchase of raw materials, materials, semi-finished products for production;
• for the purchase of fuel, energy, water;
• for the purchase of raw materials, materials and semi-finished products purchased for production, but subsequently resold;
• for the reclamation of land areas;
• for wages, contributions to state funds;
• for insurance;
• for rent;
• to pay for the services of third-party companies;
• for the purchase of forest plantations;
• representative;
• others.

3. Balance indicators:

• for goods originally purchased for resale;

On lines 04 and 05, unsold real estate items are reflected in the balance of goods.

• on raw materials, materials and semi-finished products for production;
• for finished products;
• for work in progress.

4. Depreciation:

• fixed assets;
• intangible assets.

5. Taxes included in the cost of goods, services, and work.

Section 1 of Form 5-Z is also supplemented with a reference block. It records, in relation to the reporting period, as well as the same period last year:

• cost of used raw materials;
• the amount of VAT for the reporting period;
• the amount of subsidies received from the budget;
• the amount of fees for using the infrastructure given in lines 67–70 of the table in section 1 (as part of the costs).

The data in the table of section 1 is recorded in thousands of rubles.

Filling out form 5-З

One of the reports that must be submitted to the regional statistics department for legal entities is Form 5-3. This form reflects the costs of providing services, producing goods and performing work.

When and which business entities are required to submit Form 5-3 to the regional statistics department?

Form 5-3 must be submitted to the regional statistics department by all economic entities - legal entities that are not small businesses (SMBs), part of the budget system, banks, financial firms, including insurance companies.

Signs that determine whether a company belongs to a small business entity (SMB)

• The number of employees of the company does not exceed 100 employees (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ).
• The authorized capital of the organization has the following structural relationships:

– the state owns no more than 25.0% of the authorized capital;

– foreign companies own no more than 49.0% of the authorized capital.

Enterprises that meet all of the above requirements do not have to submit Form 5-3 to statistics departments.

Thanks to this form, the statistical office receives information about what funds are spent by enterprises (organizations, firms) in order to organize and produce products, sell goods, provide services and perform work. Information of this nature is indicated for the entire enterprise.

How should information about the costs of the structural divisions of an enterprise and its subsidiaries be reflected in Form 5-3?

Form 5-3 must also take into account information regarding the activities of structural divisions of enterprises. But to do this, you need to fill out Form 5-3 separately for each structural unit of the organization.

Which form to use to fill out Form 5-3 in 2021

In the current 2022, to prepare and submit Form 5-3, you can use the form that was approved earlier in 2015 (Rosstat Order No. 320 dated July 15, 2015). The form of the form did not change during its approval in 2015.

Important! Recommendations for entering data into Form 5-3, relevant for 2022, are fixed by the order of Rosstat dated February 12, 2019. No. 65. Their application was supplemented by the order of Rosstat dated February 12, 2019. No. 63.

How to correctly enter data into statistical form 5-3

In order to enter data into statistical form 5-3 without errors, you should perform a number of actions in a certain sequence:

• Fill out the required information on the cover page.
• Enter data into the main information base of the report, which consists of 2 sections.
• Enter data into the certification part of the report.

Completing the cover page includes:

– indication of the edematous period;

– enter the full name of the organization in accordance with the statutory documents, also abbreviated if it exists;

– indication of the legal address of the company, if there is an actual address different from the legal one, we register that too;

– indication of the OKPO code, the main OKVED code of the enterprise.

After filling out the title page, move on to the next part of the report 5-3, to section No. 1.

Section No. 1. This section reflects the main indicators of the financial activity of the enterprise, the list of which is located in column 1 of Section No. 1 for two periods: the reporting period of the current year and the similar reporting period of the previous year.

The main indicators of the financial activity of the enterprise are divided into several main groups:

• Indicators of sales, shipment of goods, provision of services, performance of work

Important! According to the latest recommendations of Rosstat, in line 01 it is necessary to indicate the volume of sales of goods, which does not include export and customs duties.

• Enterprise costs:
• For the purchase of goods for the purpose of further resale.

Important! According to the recommendations and clarifications of Rosstat, when filling out lines 03 and 04, from 2022, data on real estate that was purchased for the purpose of further resale is used.

• For the purchase of materials, raw materials, semi-finished products for own production.
• For the purchase of water, fuel, energy.
• For the purchase of materials, raw materials, semi-finished products purchased for own production, but subsequently resold for various reasons.
• To pay employees, transfers to extra-budgetary funds.
• For the reclamation of natural areas.
• For various compulsory types of insurance.
• For rent of premises and equipment.
• To pay funds for services provided by third parties.
• For the purchase of forest plantings (for example, tree seedlings).
• Entertainment expenses
• Other expenses.
• Information on balance indicators:
• For those goods that were originally purchased by the company for further resale.

Important! According to the recommendations and clarifications of Rosstat, from 2022, when filling out lines 04 and 05 in the indicator of goods balances, data on real estate that has not been sold is included.

• Based on available finished products.
• Based on materials, raw materials, semi-finished products purchased for production needs.
• For objects of the company's work in progress.
• Depreciation data:
• Intangible assets of the company (if any).
• Fixed assets of the enterprise.
• The amount of taxes that were included in the cost of goods produced at the enterprise, services provided, and work performed.

In Form 5-3, section No. 1 must be supplemented with an information and reference block, in which for the reporting periods of the current and corresponding last year the following are indicated:

• Value added tax amount.
• The amount of cost of raw materials used by the enterprise.
• The amount of costs for using the infrastructure, which is reflected in lines 67-70.
• The amount of subsidies received from the state budget.

In the first section, indicators in monetary terms are indicated in thousands of rubles.

Section No. 2. In this section of Form 5-3, you should indicate information about the thermal and electrical energy that was produced by the enterprise and supplied to the market. Indicators of volume and production costs for periods from the beginning of the current year and the same period last year should be reflected in relation to the following data:

• About the production of thermal energy at the enterprise.
• On the production of electrical energy at the enterprise.
• About the services provided for the transfer of thermal and/or electrical energy.

In the second section, indicators in monetary terms are indicated in thousands of rubles.

Form 5-3 confirmation block

Form 5-3 assumes the presence of a block that contains information about responsibility for the information provided, it includes:

• Signature of the immediate manager of the enterprise or employee who has the authority to fill out and certify Form 5-3.
• Transcription of the signature of the responsible person who signed the report, his contact information (for example, phone number).
• The date the report was completed.

We examined the sequence of preparing Form 5-3 for submission to the statistics department. In addition, there are a number of nuances that are taken into account in the instructions for filling out statistical report 5-3.

What you should pay special attention to when filling out statistical form 5-3

• The data in the document is recorded on an accrual basis from the beginning of the year.
• Information on the indicators of the financial and economic activities of the enterprise specified in Form 5-3 must coincide with the documentation that is generated at the enterprise when organizing and maintaining accounting records.
• Data characterizing a particular period of the past year should not differ from the data that was indicated in the reporting documents of a separate period earlier (except for cases where the enterprise (organization, firm) was reorganized, or there were changes in the calculation and filling methodology) .
• When reorganizing an enterprise, as well as when changing the methodology for presenting data in the reporting document, data in Form 5-3 is indicated in accordance with the changes that have occurred.

An example of filling out section No. 2 of the form 5-3 thousand rubles.

Section 2

Section 2 of Form 5-Z reflects data on electricity and thermal energy produced by the company and supplied to the market. In correlation with such indicators as production volume, as well as production and transmission costs - for the period from the beginning of the year to the reporting and similar periods of last year, the following information is indicated:

• on electricity production;
• on the production of thermal energy;
• about transmission services for each type of energy.

The data in the table in section 2 is also recorded in thousands of rubles.

Document signature

The certification block of the form following Section 2 must include:

• date of completion of the document;
• signature of the head of the company or employee who has the authority to certify the document;
• an indication of the position of the person who signed the form, as well as his contact information.

This is the sequence of filling out form No. 5-Z. There are a number of nuances of working with the document that are useful to pay attention to - they are taken into account in the instructions for filling out Form 5-Z.

Who reports on Form P-5 and when?

The obligation to fill out form P-5 is assigned to companies that employ no more than 15 people, taking into account persons working under a civil process agreement and a part-time agreement.
This document is not submitted by small businesses, individual entrepreneurs, banks, insurance and other financial institutions, as well as legal entities that do not meet the requirement for the number of employees. The report is submitted to the territorial statistical bodies on a quarterly basis on an accrual basis. Deadline - no later than the 30th day of the month following the reporting period. See the table for deadlines for 2019.

The form is submitted to the parent organization and separately to separate divisions. The report can be submitted in paper or electronic form. Find out whether you need to submit the form specifically on the Reporting Collection System website by entering the company’s TIN.

Filling out statistics form No. 5-Z: what to pay attention to?

When filling out form No. 5-Z, you must keep in mind that:

• the information indicated for a particular period of the previous year must completely coincide with that presented in the reports for the corresponding period earlier (unless the legal entity was reorganized or the methodology for reflecting indicators in the reports was changed);
• if the company was nevertheless reorganized or there were changes in the methodology for reflecting indicators in reporting, the information in Form 5-Z is provided based on the relevant changes;
• in any case, discrepancies between the indicators for the periods of last year, recorded earlier in the reporting and reflected in the current reporting, must be explained in the explanation to the document;
• information in the form is reflected on an accrual basis from the beginning of the year;
• data on business indicators reflected in the form must correspond to the documentation maintained by the company as part of accounting.

Form 5-З

At the end of reporting periods, organizations must report on their activities. One of the reporting forms is Form 5-Z. It includes information about the company’s costs for producing its own products, providing services and performing work.

basic information

The obligation to submit this form falls on all legal entities that are not credit institutions, small business organizations, insurance companies, as well as other financial organizations that are not part of the budget system.

Statistical form 5-3 must be submitted based on the results of such reporting periods as: the first quarter, half a year and nine months. It must be submitted to the territorial office of Rosstat before the thirtieth day of the month following the tax period.

Procedure for filling out the title page

The title page should contain the following information:

• reporting period;
• full and short name of the organization;
• company addresses – actual and legal;
• OKPO codes, as well as OKVED.

Procedure for filling out the first section

The first section of Form 5-Z includes information about the company’s main economic indicators. Information must be provided both for the current reporting period of this year and for the same period of the previous year.

All indicators from this section are divided into the following groups:

1. Indicators related to the shipment and sale of products, provision of work and services.
2. Expenses:

• for insurance;
• for the purchase of products for subsequent resale;
• for the purchase of raw materials for own commodity production;
• for rent;
• representative;
• others.

1. Balance indicators for:

• finished products;
• materials and raw materials for the manufacture of goods;
• goods purchased for resale;
• unfinished production.

1. Depreciation:

• intangible assets;
• fixed assets.

1. Taxes that are included in the price of products, services and work.

Procedure for filling out section 2

The second section of Form 5-Z statistics 2016 must contain information about energy and electricity expenditures made by the organization. In accordance with the indicators - production volume and production costs, this section takes into account the following information:

• on the production of electrical energy;
• on heat energy production;
• about services for the transmission of each of these types of energy.

Form signature

After the second section there is a certification section. It includes the following information:

• the date when the report was filled out;
• signature of the company manager or other employee who has the right to fill out this document;
• the position of the employee who signed the report, as well as his contact information.

Features that you should pay attention to when filling out

When filling out Form 5-Z statistics, you need to keep in mind the following important points:

• all information must be reflected on an accrual basis;
• the information indicated for the periods of the previous year must fully correspond to the information that was indicated in the reporting for the corresponding past periods;
• if the company was reorganized, or the methods of indicating indicators in reporting were changed, the information is reflected in accordance with the changes that occurred;
• if there are any inconsistencies in the reporting of the previous and current year, they must be explained in the appendix to the document;
• all information in the reporting on economic indicators must be the same as in the documentation that the company maintained as part of its accounting. accounting.

Results

Rosstat, collecting data as part of scheduled observations, instructs legal entities that are larger in scale than small enterprises (but do not belong to economic entities in the financial and budgetary sectors) to inform the agency about the costs associated with the production and sale of goods. For these purposes, form No. 5-Z is used.

You can find other information about reporting to Rosstat in the articles:

• “Procedure and sample for filling out the P-2 quarterly form”;
• “Procedure and sample for filling out form No. 1-Enterprise.”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Purpose of Form 5-3 Statistics

Form 5-3 Statistics must be submitted to the local branch of Rosstat. The provision of the document is relevant based on the results of the 1st quarter, 6 and 9 months, as well as one year. Submission must be made before the 30th day of the month following the reporting period.

All companies that are not small businesses, banks, insurance or other financial organizations must submit the form in question to statistics. Also, the company should not operate in the public sector. In particular, the following formations belong to small businesses :

• companies with up to 100 employees. This rule is fixed in Art. 4 Federal Law No. 209 dated July 24, 2007;
• the annual revenue of such a company should not exceed the limit of 800 million rubles, based on RF Regulation No. 702 dated July 13, 2015;
• companies in which the part of the authorized capital owned by budgetary organizations does not exceed 25%, and by foreign firms or third-party legal entities - 49%.

Thanks to the submission of Form 5-3, Rosstat has the opportunity to get acquainted with the company’s costs for the manufacture and sale of a number of goods of its own production. The information noted concerns the legal entity as a whole. In particular, the report takes into account those indicators that characterize the work of all departments of the enterprise.

The form in question is submitted separately by the head office, subsidiaries, as well as firms subordinate to the main company. However, information about subsidiaries is not included in the main report at the head office.

The current form of Form 5-3 was adopted by Rosstat Order No. 320 dated July 15, 2015. It is also important to note that the Instructions for filling out the form have undergone changes and have been updated through the publication of Rosstat Order No. 65 dated February 12, 2018. and Rosstat Order No. 63 dated February 12, 2019.