Instructions for filling out 22 housing and communal services for dummies: where and how to find the data for the report, who submits the summary form with explanations during the period of reform at the enterprise, an example of a sample YOURSELF

Document to be filled out under reform conditions

Form of state statistical accounting N 22-Housing and communal services (consolidated) is established by autonomous governing bodies, legal entities, regardless of the form of ownership and organizational legal form. They provide public services to the population and budgetary structures (including management organizations, housing cooperatives (HCs), housing construction cooperatives (HCS), homeowners' associations (HOA), etc.).

Below you can find and see how to fill out the summary form 22-ZhKKH with explanations and a sample filling using the example of an enterprise.

Who must submit Form 22-Housing and Communal Services (housing)?

This report form is intended for housing and communal services enterprises operating and providing housing and communal services to the population.

The following institutions providing services are required to submit such reports:

Structures of local government.
Housing institutions (housing complexes, housing cooperatives, homeowners' associations) and management offices (MCs).
Information, settlement and other institutions that issue invoices for the use of residential buildings and utilities.
Regional operators carrying out major repairs.
Diversified enterprises providing housing and communal services.

In addition, submission of reports in the standard manner is assigned to:

Branches and representative offices of foreign organizations operating on the territory of the Russian Federation. At the same time, if the representative office was not open for some time, when submitting the form, it is necessary to note the non-working hours.
Enterprises are also required to send a report during reorganization, bankruptcy and liquidation before the corresponding notice of liquidation or reorganization appears.

Note. If during the reporting period the institution was idle and there is nothing to display on the 22-ZhKKH form, you can send a written message to Rosstat about the absence of activities of this type or submit a “blank” form with a completed cover page and the signature of the responsible employee.

Below is a table listing the type of activity and OKVED codes of the institutions for which reports are submitted:

Who fills out the summary form with explanations at the enterprise?

The director of a legal organization determines the officials who are authorized to transmit statistical information on behalf of the legal entity. Bankrupt companies are not exempt from compiling this report.

Only after the arbitration court has decided to complete bankruptcy proceedings in relation to the organization and add a record of its liquidation to the Unified State Register of Legal Entities (clause 3 of Article 149 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”) the debtor company receives the status of liquidated and is exempt from preparing reports in this form.

Reference. A statistical report in Form 22-ZhKH is submitted on the 30th day after the reporting period. Information is presented in the units of measurement that appear in the form.

The contents of lines 01 - 06 for all columns of section 1, lines 33 - 37, 39 - 51 for columns 10, 11, lines 53 - 58 for all columns of section 3 are written in integers, the rest - with one decimal place after the decimal point.

general information

Form 22-Housing and communal services (housing) - information on the work of organizations providing services in the field of housing and communal services in the context of the reform - for 2022 was approved by Rosstat order No. 414 dated July 18, 2022. In this order you can find the form itself, as well as detailed instructions for filling it out.

The form must be submitted quarterly within 30 days of the reporting period. That is, the deadlines are:

first quarter - until April 30;
first half of the year - until July 30;
9 months - until October 30;
year - until January 30.

All indicators are given on an accrual basis. The completed form is submitted to the territorial body of Rosstat at the place of registration of the company. You can do this electronically or on paper (come to Rosstat in person or send documents by mail).

How to write a report, where to find data: instructions for dummies

Sections are filled in:

Firms that produce resources. The information displays the entire specific volume of resources for all consumer activities (regardless of the purposes for which these resources were spent), in line 02 “population” (from line 01) - the amount of resources allocated specifically to citizens, in line 03 “budget companies "(from line 01) - specifically for budget companies.
Organizations that do not supply resources to independent firms that receive resources from third-party firms or produce resources to provide housing facilities that are on the balance sheet of the enterprise. These enterprises fill out section 1 on lines 01 “Total”, 02 “population” only for the part of the services spent on their needs.
The volume or produced resources that the organization used for its own purposes is not indicated in Section 1. Organizations that do not belong to the housing and communal services sector, but provide utility services to citizens and public companies. Section 1 contains information regarding public services for the population and budgetary organizations.
The amount of water supplied to the population is determined by the readings of computers, or, in the absence of the necessary equipment, by consumption standards agreed upon by the state authorities of the constituent entities of the Russian Federation.
Column 5 indicates the volume of wastewater received from service users, budgetary firms, industrial commercial consumers. The volume of wastewater is calculated according to invoices issued to subscribers, which take into account the consumption standards for drainage services determined by the state authorities of the constituent entities of the Russian Federation for the population and budgetary corporations.
Information regarding the disposal of liquid household waste is not included in this section.
Column 6 records the amount of thermal energy spent on heating for residents, budget companies, industrial commercial structures, which is calculated based on the readings of registration metering devices, and in their absence, according to the standards established by the state authorities of the constituent entities of the Russian Federation or under a service agreement.
They do not take into account the amount of energy that the organization uses for its own purposes. Moreover, line 06 displays the supply of solid fuel to users and budgetary organizations for alternative heating. This figure is expressed in tons.
In column 7, write the amount of thermal energy that was spent on water supply.

Important! All of the above indicators must be filled out based on accounting data.

Namely, natural indicators that characterize the volume of services provided must correspond to certain indicators that are specified in forms 6b, 6k, 6t, 6gvs, 6e “Reporting calculations of the cost of services provided” by type of activity.

Instructions for filling

Rosstat Order No. 305 contains detailed instructions for filling out form 22-ZhKH (reform).

Here are the most basic of them:

The name of the organization must be indicated in both full and short form.
If the actual address does not coincide with the legal one, the actual address must be indicated.
For apartment buildings and houses of blocked development, data must be submitted separately.
Reporting on some indicators must coincide with data in other forms of reporting. For example, on lines 01 and 03 - with form 1-housing fund "Information on the housing stock", on lines 127, 130, 133, 136 and 139 of the certificate - with data from the federal statistical observation form N 22-Housing and communal services (consolidated) "Information on work housing and communal organizations in the conditions of reform" (section 1).
There are formulas that calculate data for some rows. The result is percentages.
To check the correctness of filling out the form, it is necessary to correlate the indicators of some lines with each other. If the control ratios converge, then everything is reflected correctly.
The form itself gives the units of measurement.
There is no need to enter them additionally. Important! Data should be provided only in those units of measurement established by the form.
For some lines, the instructions for filling out specific dates that need to be relied upon. For example, line 48 “Number of homeowners’ associations (HOA)” should reflect the total number of registered HOAs, including those created before March 1, 2005. This information is not on the form itself.

Below you can find the new form 22 Housing and Communal Services (reform) and Form 22 Housing and Communal Services (reform), as well as a sample of filling out semi-annual reporting in xls format.

Volume of services in kind

Line 01 indicates information about the housing stock being serviced, that is, the organization in which organizations carry out repair and maintenance work.
Line 02 contains the number of fund residents in the serviced housing stock.
This includes both owners of residential premises with members of their families, and tenants. The number of residents does not include persons temporarily absent (for up to 6 months).
In column 2, lines 03, 04, 05 indicate the volume of water allocated to all users. The volume is calculated according to the indicators of the devices, or according to standardized formulas
Column 3 of lines 03, 04, 05 indicates the volume of wastewater received from the population, budgetary organizations, industrial and other commercial consumers of services.
The amount of wastewater is determined by invoices issued to subscribers, which take into account the consumption standards for wastewater services determined for the population and budgetary organizations.
In column 4 lines 03, 04, 05 the total amount of heat energy is entered.
Column 5 lines 03, 04, 05 reflect the heat energy spent on hot water supply to all users.
Note! The volume of heat energy for heating and hot water supply allocated for the population and budget-financed organizations must be equal to the corresponding indicators in form N 1-TEP.
Column 6, lines 03, 04, 05 indicates the amount of electricity supplied to all consumers in general.
Line 06 in column 6 contains the number of subscribers (meters).
Column 7 lines 03, 04, 05 reflects the volume of network gas supplied to all users.
The allocation of gas to budgetary structures includes gas expenditures for heating, ventilation, hot water supply and other sanitary and hygienic needs of residential buildings and budgetary organizations.
Column 8, lines 03, 04, 05 shows the volume of liquefied gas supplied to all consumers.
The volume of gas for the population and budget-financed organizations must be equal to the corresponding indicators, according to form N 1-gas.
In line 06, for all columns (except for column 6 and column.), the number of residents in the housing stock who are provided with this type of housing and communal services is recorded.

Fill out form 22-ZhKH (housing)

Form No. 22-ZhKKH (housing) for 2022 is filled out in accordance with Rosstat order No. 383 dated July 15, 2020. The form can be filled out on a computer or printed and then filled in by hand.

When filling the form by hand, you need to use blue or black paste. When filling out the form, do not allow corrections or cross-outs. All information reflected in the form must be reliable.

Form No. 22-ZhKH (housing) consists of 6 pages and represents the presence of:

Title page.
4 sections.
Reference information, which is filled out only when submitting the annual report.

Let's look at the procedure for filling out this form:

Title page

The title page displays the reporting period, which is filled in ascendingly:

For the first quarter.
For half a year.
In 9 months.
Summary annual report.

Then fill in the information about the institution providing the report with the designation:

Full and short name.
Legal address, indicating postal code and OKPO code.

Section 1

This section is a table displaying the volume of housing and communal services in natural figures, with the designation:

In line 01, displaying the volumes of housing and communal services provided to the population of multi-apartment buildings, with a separate allocation in line 02 of the volumes allocated for servicing the common property of housing construction.
Information for filling out columns 3–9 is taken from public meters or in accordance with consumption standards established by standards.
Column 10 displays the volume of liquefied gas received from the supplying institution.
Columns 11 and 12 reflect the volume and weight of waste removed by the regional MSW office. If there is no MSW representative in the region, payment for waste collection and removal is reflected in the data on common property.
Additional line 03 displays information about the provision of solid fuel for lighting stoves.

Section 2

The section displays the financial and economic activities of housing and communal services, consisting of 3 parts:

The first part notes information about income and costs.
Secondly, the volumes and vectors of direction of financial resources.
In the third - debit and credit based on financial statements, SALT, accounts and other materials. Legal entities enter information on the simplified tax system based on KUDiR and primary documents.

Information is divided into housing and communal services contractors and other enterprises. The income and expenses of an enterprise on OSNO are displayed without VAT, excise taxes and other charges.

Line 04 displays income from the main type of operation of the institution and other work.
Grants and subsidies paid from the budget of the social category of persons are also reflected in the line.
The financing block displays real budget payments at all levels, taking into account debt transfers.
Line 34 takes data from page 33 to compensate for the difference between reasonable prices and actual prices for residents. Data is recorded from account 86, where financing for the intended purpose is displayed.
Indicators of receivables and payables are displayed without VAT, based on increasing values from the beginning of the year.

Section 3

In this section you will need to display data on funds spent from the capital repair fund for housing construction, with the designation:

Accrued contributions for major repairs and payments.
Real costs for major repairs.
The amount of funds allocated from the budget.

Data is displayed by regional institution and by special account holders.

Section 4

The section is completed taking into account VAT for institutions on OSNO. It displays population calculations for housing construction and housing and communal services for:

Types of service provision.
Payments from the population.
Budgetary compensation.
Reimbursement of expenses by residents.

The information must be reliable and filled out in thousands of rubles, as they are used to secure funding from the federal budget.

Section "For reference"

This section is final and must be completed when submitting the annual report.

Displayed here:

The area of housing constructions that were provided with heat and electrical energy.
Information on the total area of housing construction in MKD.
Information on the total area of public facilities.
Total area of the apartment building.

After filling out the form, the responsible person must sign in the appropriate box indicating his full name. and the date of filling out the form, as well as your contacts (phone number, email), and then send it to Rosstat.

and sample

Form, xls
Sample, xls

Results of financial and economic activities of organizations

The section contains information on the results of financial and economic activities of organizations providing housing and communal services.

Housing and communal services

In column 2, lines 42 - 46 and 48 - 56 provide information on housing and communal payments accrued to users for the maintenance and repair of residential premises, as well as for housing and communal services.
Column 7 on lines 42 – 46 and 48 – 56 indicates the price of services provided, calculated according to standard tariffs.
Columns 8 and 9 on lines 42 - 46 and 48 - 56 record the reimbursement by residents of funds for the provision of housing and communal services, taking into account the standard level of payments of residents.
The information in column 8 differs from the data in column 2 in the amount of social support and subsidies provided to certain categories of users to pay for services.
Column 9 for all lines is the sum of columns 3, 5 and 6.
Line 59 shows the established regional standard of social norms for the area of residential premises per citizen.

Volumes and directions of use of funds

On line 23 in columns 3 – 10, record information about the amount of funding actually allocated from the budget in the reporting period to compensate for the difference between economically justified tariffs and tariffs that are established for residents, or to compensate for damage arising in connection with the use of regulated prices for services Housing and communal services.
Line 24 in columns 3 – 10 shows the funds actually allocated from the state budget in the reporting period for the maintenance of housing and communal services objects accepted into municipal ownership, which were previously in other ownership.
On line 25 in columns 3 – 10, record the amount of budget allocations that are aimed at replacing worn-out basic assets (and networks), modernizing housing and communal services and their development.

Errors in compilation

When filling out the report, skipping lines or correcting values is not allowed. If an error is made, the entire sheet must be filled out again. also important to remember about units of measurement and rounding to tenths (although this will not be a gross error). Submission of knowingly false information will entail administrative liability and a fine of up to 300,000 rubles for the organization and up to 14,000 rubles for the responsible person.

Management companies provide data about themselves and their activities by regularly sending reports in Form 22-ZhKKH, which has two varieties. Read about what Form 22-Housing and Communal Services (consolidated) and Form 22-Housing and Communal Services (reform) are on our website.

Validity

The number of reports and the procedure for filling them out are adjusted annually. Supervisory agencies often approve new forms, cancel old ones, and adjust the deadlines for submitting reports.

Thus, from December 30, 2020, statistical reporting is sent to Rosstat in electronic form, signed with an electronic signature (EDS). At the same time, respondents - SMP will begin sending electronic reports from January 1, 2022.

The validity period of form No. 22-ZhKH (housing) is no more than 30 days during the reporting period.

Below is a table of the validity periods of form No. 22-ZhKH (housing) in 2022 under the conditions of reform.