MP micro-nature form for 2022: Sample filling and Form

What kind of report is this

Rosstat specialists explain what reports micro-enterprises submit to statistics in 2022 - such respondents send reports every year in the form MP (micro) and MP (micro)-nature. Check the complete list of mandatory reports for your enterprise using the TIN or registration codes on the Rosstat website - through the special service “Individual List of Forms”.

IMPORTANT!

MP (micro)-nature - a report on the production of products by a micro-enterprise. The current form and instructions for filling it out were approved by Rosstat Order No. 462 of July 30, 2021.

We remind you that micro-enterprises include legal entities and individual entrepreneurs that meet certain criteria (Article 4 209-FZ of July 24, 2007):

• the average number of personnel at the end of the year is no more than 15 people;
• the total share of charitable and public organizations in the authorized capital is no more than a quarter, and the maximum share of foreign companies (not small businesses) is 49%;
• annual revenue from the sale of goods and provision of services is no more than 120 million rubles before tax.

ConsultantPlus experts sorted out who belongs to micro-enterprises. Use these instructions for free.

to read.

Form 1-mp: study numerous changes (Commentary to Belstat Resolution No. 118)

From January 31 to February 13, 2022, organizations must submit the 1-MP form for 2022 only in the form of an electronic document in offline or online modes. This is not the only change in the order of the form. Read about all the innovations in the proposed commentary.

Document:

Belstat Resolution No. 118 of November 15, 2019 (hereinafter referred to as Resolution No. 118).

Respondents of the 1-mp form

For 2022, the 1-MP form is submitted by legal entities - commercial organizations with an average number of employees for the calendar year preceding the reporting year (i.e. for 2022), from 16 to 100 people (small organizations).

The 1-mp form is not presented:

– banks, non-banking financial institutions;

– peasant (farm) farms;

– small organizations subordinate (part of) state bodies (organizations), as well as small organizations whose shares (shares in authorized funds) are state-owned and transferred to the management of state bodies (organizations).

The list of organizations included in the set of respondents in the 1-MP form for 2022 for the Republic of Belarus as a whole is posted on the official website of Belstat www.belstat.gov.by in the section “Respondents” (“State statistical observations” - “Reporting forms” , instructions, regulations" - "Structural statistics (forms 1-mp (micro), 1-mp, 4-u)").

If a small organization is not on the list, the respondent must contact the state statistics authorities to clarify the information.

There have been significant changes in form

The conditions for submitting the 1-MP form in the form of an electronic document have been changed: the form in the form of an electronic document is signed with an electronic digital signature, the public key verification certificate of which is issued in the State Public Key Management System for verifying electronic digital signatures of the Republic of Belarus (part two of clause 3 of the Instructions).

Small organizations that are residents of the Chinese-Belarusian Industrial Park "Great Stone" (hereinafter referred to as the industrial park) or operating on the territory of the industrial park, in the authorized capital of which 50% or more of the shares (shares) belong to a joint Belarusian-Chinese company for the development of the industrial park , reflect data only for structural units producing products, performing work, and providing services outside the industrial park (clause 8 of the Instructions).

Section I “Number of employees by territory” remained unchanged, and the methodology for filling it out was not changed.

Serious changes have affected the structure of section. I I “Number of employees and wages.”

We present the changes in Sect. II form 1-MP for 2022 compared to filling out the same form for 2022:

SECTION II

NUMBER OF EMPLOYEES AND WAGES

Table 1

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Features of calculating individual indicators

In order to fill out the 1-mp form:

– for the reporting year data gr. 1 to page 11 are calculated as follows: (page 5 gr. 1 – page 6 gr. 1 – page 7 gr. 1) / page 1 gr. 1/12 ´ 1,000;

– for December of the reporting year, data from gr. 2 page 11 are calculated as follows: (page 5 gr. 2 – page 6 gr. 2 – page 7 gr. 2) / page 1 gr. 2 ´ 1,000.

If the data on page 1 or 5 is zero or the difference in the data on pages 5, 6 and 7 (page 5 - page 6 - page 7) is zero, then the average monthly salary is not calculated and page 11 is not filled out.

In order to minimize errors when filling out section. Forms I and II of the 1-MP Instructions are supplemented by Appendix 1 “Categories of employees (persons) included or not included in the calculation of the average number of employees and the average number of employees for the year.”

Persons hired on a part-time basis or transferred, at the written request of the employee, to working conditions with part-time work (part-time or part-time work), as well as those hired on a part-time rate (salary) in accordance with the employment agreement (contract) , are taken into account when calculating (clause 27 of the Instructions):

– average number of employees – in proportion to time worked;

– the average number of employees on the payroll for the year – as whole units for each calendar day, including non-working days of the week established for them upon hiring.

Appendix 2 to the Guidelines clarifies the wage thresholds for determining highly productive jobs by type of economic activity.

Section II I “Road transport”. Since January 2022, taxi activities have been classified in subclass 49321 “Taxi activities” of the OKED (previously, subclass 49320 of the OKED was used, which also includes the rental of cars with a driver). The methodology for filling out this section has not been changed.

From Sect. I V “Financial results” excluded p. 78 “Change in deferred tax assets”, 79 “Change in deferred tax liabilities”; page 81 is stated in the following wording: “Net profit, loss (–)”.

Section V “Status of settlements as of January 1 of the year following the reporting year” has been supplemented with a new page 95 “People’s Republic of China”. The methodology for filling out this section has not been changed.

For 2022 Sect. IV “Financial Results” and VI “Fixed Assets” are filled out by an organization applying a simplified taxation system and keeping records in the ledger of income and expenses of organizations and individual entrepreneurs using a simplified taxation system based on the data in the ledger of income and expenses approved by Resolution No. 4 /1/1/1.

Document:

Resolution of the Ministry of Taxation, the Ministry of Finance, the Ministry of Labor and Social Protection of the Republic of Belarus and Belstat dated 01/09/2019 No. 4/1/1/1 (hereinafter referred to as Resolution No. 4/1/1/1).

In Sect. V II “Reserves” data in gr. 1 must coincide with the data in gr. 2 forms 1-MP for 2022, except in cases of changes in the organization’s structure in the reporting year and, possibly, clarification of data for the previous year.

Important! Data gr. 1 correspond to the data of gr. 4, and the data gr. 2 – according to gr. 3 balance sheets for lines of the same name.

When filling out page 152 “current repairs” section. V III “Scope of contract work” you need to use the information in part three of clause 120 of the Instructions. It contains a regulatory document containing a list of the main types of work performed during the current repair of buildings and structures.

In Sect. IX “Investments in fixed capital”, when distributing investments in fixed capital through various sources of financing, it is necessary to pay attention to filling out the column. 8 “public funds”.

Investments at the expense of the population are the attracted own funds of individuals (citizens of the Republic of Belarus), used for the construction of housing, both through participation in housing construction cooperatives and within the framework of individual housing construction, as well as for the construction of public utilities and other investment projects. activities.

Contributions of founders-residents of the Republic of Belarus to the authorized capital of an organization aimed at investing in fixed capital are reflected as the organization’s own funds. Deposits of non-residents of the Republic of Belarus are considered as foreign investments.

Loans provided by individuals (citizens of the Republic of Belarus) are accounted for as other sources.

Section X “Innovation costs and volume of shipped products (works, services)” has also undergone changes.

Table 10 “Innovation costs” is presented in a new edition. Table 12 “Reference information” of the 1-MP form for 2022 has been excluded. Line 176 is included in the table. 10 forms of 1-MP for 2022

Compared to 2022 in table. 10 of the form for 2022, you must indicate code “1” if the organization incurred costs for innovation in the reporting year:

– on page 171 – for product and (or) process innovations;

– on page 172 – for organizational and (or) marketing innovations.

In Sect. X I “Information on the activities of an organization by type of economic activity”, the procedure for reflecting the volume of production (work, services) for certain types of economic activity has been clarified.

Main changes and additions in the section:

– in the production of agricultural products (groups 011, 012, 013, 014 OKED), when carrying out activities in the field of fishing and fish farming (section 03 OKED), the cost of products of own production sold to other legal entities or individuals through their own retail outlets is included in volume of production of products (works, services) excluding trade margins. In this case, the trade margin is reflected in the corresponding subclasses of Section. 47 OKED (part seven, paragraph 159 of the Instructions);

– an organization that performs only the functions of a customer during the construction of buildings, or an organization whose main type of economic activity is classified in section F “Construction” of the OKED and performs the functions of a developer during the construction of buildings, subsequently selling the building (part of the building) to other legal entities or individuals, according to subclass 41100 OKED or subclass 41200 OKED, respectively, also reflects the difference between the sales and generated (actual) cost of the building (part of the building) (part two, paragraph 164, part nine, paragraph 165 of the Instructions);

– if general construction work is carried out at civil engineering sites (roads and railways, subways, bridges, tunnels, pipelines, power and telecommunication lines, other engineering structures), the corresponding subclass of section is indicated. 42 OKED (part six, paragraph 165 of the Instructions);

– if special construction work is carried out, then the corresponding subclass of section is indicated. 43 OKED (part seven, paragraph 165 of the Instructions);

– the organization that is the owner of raw materials (purchased or own production), transferred for processing to other legal entities or individual entrepreneurs, reflects the gross income on goods sold without additional processing, produced on a toll basis, without the cost of raw materials, materials and payment for services for their processing (Part five, paragraph 167 of the Instructions):

other legal entities and individual entrepreneurs - according to the relevant subclasses of Section. 46 OKED;

to individuals (except for individual entrepreneurs) - according to the relevant subclasses of section. 47 OKED.

There are innovations in Sect. XI I “Production of industrial products (industrial services)”:

– gr. excluded 2 “for the previous year”;

– the indicator “Cost of shipped products (services) minus taxes and fees calculated from revenue” (columns 4 and 5 of the 1st MP form for 2022) has been excluded;

– a new indicator “Produced organic products for the reporting year” was introduced as part of gr. 3 “quantity (from column 1)” and 4 “cost (from column 2), thousand rubles.” The procedure for filling it out is given in paragraph 199 of the Instructions.

Section XII is also supplemented with a list of conditions, subject to which data on the production of thermal and electrical energy generated from secondary energy resources (SER) must be reflected (part five of paragraph 190 of the Instructions). If at least one of the listed conditions is not met, then data on the production of thermal and electrical energy generated through the use of renewable energy resources in Sect. XII are not reflected.

Filling out section XIII “Wholesale trade turnover” has not changed.

________________

* Resolution No. 118 approved a new edition of the state statistical reporting form 1-MP “Report on the financial and economic activities of a small organization” (hereinafter referred to as Form 1-MP) and instructions for filling it out (hereinafter referred to as the Instructions).

Veronika Kuleshevich, Head of the Department of Structural Statistics of the Main Directorate of Enterprise Statistics of Belstat

How and where to submit a report

Send statistical reports of the micro-enterprise on the products produced to the territorial office of Rosstat - where you actually carry out your activities. If a company has registered separate divisions, the report is filled out for each of them and separately for the parent organization (information on the EP is not included). The forms are sent to the statistics departments at the place of actual work of the separate divisions and the parent organization.

Since 2022, non-SE companies report to Rosstat only in electronic form. And from 01/01/2022, the obligation of electronic reporting also arises for small businesses, including micro-enterprises (500-FZ of 12/30/2020). The completed reporting form is signed with the electronic signature of the responsible person and sent by email to the territorial office of Rosstat.

Sample of filling out a report

Detailed Rosstat Instructions for filling out the MP (micro) form were approved by Rosstat Order No. 773 dated November 8, 2021.

It is filled out according to the basic data of the microenterprise and consists of a title page and five sections. The title page contains information about the organization, and in the sections of the form itself - information about:

• taxation system;
• headcount and wage fund;
• the amount of revenue;
• the amount of investment in fixed capital;
• cargo transportation.

The form is submitted by all organizations included in the sample observation, including those that did not operate or were declared bankrupt, if there is no decision of the arbitration court on liquidation against them. Non-operating organizations submit reports to statistics for micro-enterprises for 2022 with zero values ​​of cost indicators.

An example of filling out a report in statistics

How to fill out the MP (micro)-nature form

The general procedure for filling out the report is given in Order No. 462. Its structure is as follows:

• title page;
• Section 1 “Production of Products”;
• Section 2 “Distribution of monthly production data by type in the reporting year.”

Step-by-step instructions on how to fill out the MP (micro)-nature report for 2021:

Step 1. Design the title page. We indicate:

• reporting period - 2022;
• the name of the reporting organization - full and short in brackets (if it is provided for by the statutory documents);
• FULL NAME. reporting person - for an individual entrepreneur;
• postal address - necessarily with a postal code;
• OKPO is the code of the all-Russian classifier of enterprises and organization; for a separate and head division of a legal entity we write an identification number.

Step 2. Fill out section 1. In the table we write down the name of the product, its OKPD2 code, unit of measurement and actual production volume for the reporting period.

Step 3. We fill out section 2. We distribute the products produced by the months of the reporting period - we show how many goods and services were produced in each month of the reporting year. We reflect the product name, OKPD2 code, unit of measurement and production volume in each month.

We sign the reports with the manager or employee responsible for providing information to Rosstat. We indicate contact information (telephone and email) and set the date of completion.

IMPORTANT!

If during the reporting period the microenterprise did not actually conduct activities or produce products, it still needs to report to Rosstat. The respondent submits a blank report, in which only the title page is drawn up, and the sections are not filled in with zeros or dashes.

Due dates

The deadline for submitting MP (micro)-nature for 2022 is 01/25/2022. There will be no rescheduling as it is Tuesday. This date appears in the order of Rosstat as the last day for fulfilling the obligation to report. Being late will result in a serious fine.

IMPORTANT!

Since 2022, statistical reporting has been made electronic, and it should be submitted only in the form of an electronic document signed with an electronic signature. But for NSR subjects, including micro-enterprises, an exception has been made: they are allowed to switch to electronic document management with Rosstat from 01/01/2022.

What happens if you don't submit a report?

If the respondent violates the deadlines or does not send the MP (micro)-in-kind, he will be fined (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). Rosstat brings to justice within two months from the date of violation. Penalty for first violation:

• for an official - from 10,000 to 20,000 rubles;
• for a legal entity - from 20,000 to 70,000 rubles.

You will have to pay more for a repeat violation. Officials will be fined up to 50,000 rubles, legal entities - up to 150,000 rubles.