Who submits form P-2
Using Form P-2, organizations report on investment activities. The document is submitted by legal entities carrying out all types of activities. This includes commercial and non-profit organizations of all forms of ownership. An exception is small businesses and legal entities of the following organizational and legal forms:
- consumer cooperatives, consumer societies, public organizations, political parties, trade unions, associations (unions), Cossack societies, communities of indigenous peoples, foundations, charities and public institutions;
- garage and garage-building cooperatives, housing cooperatives, credit cooperatives, social movements, public amateur bodies, territorial public self-governments, associations of employers and farms, SROs, associations of charitable organizations, TSN and HOAs, horticultural or vegetable gardening non-profit partnerships.
The listed companies report once a year in Form P-2 (invest).
Check whether your organization needs to take P-2.
Temporarily inactive organizations that did not operate for part of the reporting quarter submit the form on a general basis. In this case, you must indicate the period of suspension of work. If there were no indicators during the entire reporting period, companies will need to send a duly signed report with a completed title page and blank sections without zeros or dashes.
Wow! –50% on Kontur.Extern
Hurry up to connect before March 15th.
Report back with new certificates. To learn more
How often and when should I submit Form P-2 to Rosstat?
Form P-2 is submitted to the regional statistics department every quarter, no later than the 20th day of the month following the quarter. When submitting Form P-2 for the year, the due date is no later than February 8 of the year following the reporting calendar year.
Is there a need to submit a report “Form P-2” if the enterprise has closed or been reorganized
In the case when an enterprise is closed or reorganized during the reporting period, however, you should fill out form P-2 , including in it the entire period of operation until the closure or reorganization of the company.
Important! It is necessary to fill out and submit a report on a general basis even in the case when the enterprise has temporarily suspended its activities, making a note about the periods of suspension of activities.
Due dates
P-2 is a quarterly reporting form, but it is filled out with an accrual total.
The form must be submitted between the 1st and 20th of the month following the reporting period. In 2022 the dates are:
- January–March – until 04/20/2022 inclusive
- January–June — until July 20, 2022 inclusive
- January–September — until October 20, 2022 inclusive
The annual form for January–December is due from the first working day of the following year until February 8. But if this date falls on a weekend, then the deadline is postponed to the next working day.
Deadline for delivery
This form is submitted every quarter. According to the limit, the deadline is set as the twentieth day of the month following the reporting month. Thus, P-2 is taken three times a year:
- Until the twentieth of April;
- Until the twentieth of July;
- Until the twentieth of October
In this case, the information will be recorded on an accrual basis throughout the entire report for the year . And the final reports are due no later than February 8th. For example, a report for 2022 will need to be submitted by February 8, 2022. If this day falls on a weekend day of the week, then the limit for the period is set by the working day that follows the weekend (close to it).
In practice, it will be more correct if you submit the reporting document in advance, that is, one to two weeks before the scheduled deadline. Then you can completely eliminate the risks of late delivery, losses during transportation, and the like.
Changes 2022
For the report for January-March 2022, a new form P-2 was approved (Rosstat Order No. 464 dated July 30, 2021). In 2022, you need to apply the instructions for filling out form P-2, approved by Rosstat order No. 832 dated November 24, 2021.
The new filling out procedure lists the organizational and legal forms of legal entities that do not submit form P-2. Instead, they submit an annual form P-2 (invest). They also removed the clarification that investments in fixed capital do not include the costs of purchasing non-financial assets up to 40 thousand rubles, which are not reflected as fixed assets.
Submit Form P-2 to Rosstat electronically. Extern gives you 14 days for free!
Try for free
Filling out form P-2 (invest) with the latest changes
The modified form of the annual statistical report P-2 (invest) was also approved by Rosstat order No. 414 dated July 18, 2022. Compared to the form of the quarterly report P-2, this document suffered only technical changes.
According to the new rules, organizations that are temporarily not operating, but which made investments during the reporting period, submit an annual report of form P-2 in general terms, indicating the date of termination of their activities.
Report P-2 (investment) consists of the following sections:
- Front page.
- "Investment activities".
- Section No. 2 “Sources of investment by type of economic activity”.
Front page
The title page of the P-2 (investment) annual report is similar to the title page of the P-2 report. It reflects the data of the reporting period, the name of the enterprise, postal address and code according to the public classifier of enterprises and organizations. Also on the first page are the deadlines for submitting the report, the persons providing it, and possible liability for violations of the deadlines and rules for submitting the document.
Section "Investment activities"
The “Investment activities” section consists of 3 subsections:
- Investments in fixed capital (construction, reconstruction of buildings, structures, vehicles, etc.).
- Separate investment indicators (design and survey work, drilling, purchasing animals for zoos, purchasing service animals for institutions, spending on planting perennial plants, purchasing archives, libraries, etc.).
- Information on investments in non-productive non-financial assets (expenses for the purchase of land resources, natural objects, licenses, marketing assets, lease agreements).
Section No. 2
Section No. 2 of the statistical report of form P-2 (invest) contains a table of sources of investment by type of activity. It contains the OKVED code, as well as information about the enterprise’s own and borrowed funds.
At the end of the document, the details of the person authorized to provide the report are written down (position, full name, signature), and also indicate the email address, contact phone number and date of preparation of the document.
Instructions for filling out form P-2
Form P-2 includes only two sections and a title page.
The first sheet contains standard data and statistical codes that identify the organization. All form indicators must be without VAT.
Section 1
Here the reporting organization collects investments in various non-financial assets: equipment, vehicles, inventory, etc.
The report must contain data in prices of the reporting period and prices of the corresponding period of the previous year.
Basic information on the types of investments is reflected in lines 01–09, 14. Line 01 is the resulting one, that is, equal to the sum of lines 02–09, 14.
Line 09 reflects information about the amount of investment in intellectual property. It needs to be revealed in more detail in lines 10–13. Highlight how much is spent on research and development, exploration, software, and works of art or literature.
Line 14 reflects other investments that were not included in lines 02–09. From here, separately highlight in lines 15 and 16 the costs of forming a herd and growing perennial crops.
All acquired fixed assets reflected on line 01 are further distributed depending on the type of activity. The company must allocate fixed assets that will be used in different types of activities into separate groups - that is, it needs to make a breakdown according to OKVED in lines 17–19.
The tabular part of Section 1 is completed with lines 20–22, in which you need to show figures for non-produced NFA (land, licenses, business connections, contracts, trademarks, etc.).
Below the table in the same section there are two more lines in which organizations report the purchase of previously used property (lines 23–24). On line 23, reflect the costs of purchasing used fixed assets and unfinished construction projects. Separately, in line 24, highlight machinery, equipment, ICT and transport. The cost of operating systems received free of charge does not need to be reflected.
Details of filling out section 1
Filling out the P-2 form in 2019
Rosstat Order No. 414 dated July 18, 2022 approved a new form of the quarterly report P-2. The report form has not undergone significant changes, however, some changes have been made to the document.
The current quarterly form P-2 for 2022 can be viewed at the link.
The report on investments in non-financial assets, form P-2, consists of 3 sections:
- Title page.
- Section No. 1 “Investments in non-financial assets”.
- Section No. 2 “Sources of investment”.
The title page indicates the period for which the report is produced, the name, postal address of the organization, as well as the code of the public classifier of enterprises and organizations (OKPO) of the organization providing statistical reporting. In addition, the title page indicates the deadline for submitting the document, the persons who are obliged to provide it, as well as responsibility for violating the procedure or deadline for submitting the report.
Section No. 1
Section No. 1 of the P-2 statistical report has not changed. As before, this report information reflects the amounts of investments in non-financial assets.
The table in section No. 1 is divided into specific blocks by type of investment:
- Block from line 01 to line 16 includes investments in fixed capital . At the same time, lines 17 to 19 contain clarifying data from line 01 according to the All-Russian Classifier of Economic Activities.
- The block from lines 20 to 22 includes information on investments in non-productive assets (purchase of land, contracts, leases, etc.).
- A block of lines 23 and 24, separate from the table, contains information about expenses for the purchase of fixed assets from individuals and legal entities , as well as unfinished construction projects.
Section No. 2
As for section No. 2 of the P-2 statistical report, it is necessary to reflect data on investment sources. Section No. 2 is divided into 2 parts.
The first part includes information about the company’s own as well as borrowed funds.
The second part of section No. 2 of the statistical report of form P-2 was added based on Rosstat order No. 414 dated July 18, 2019.
According to the new rules, a table was added to section No. 2 of the report reflecting information about the contractors who performed the construction (reconstruction) of fixed assets indicated in lines 02 to 05 of section No. 1 of the P-2 report. The document confirming the specified information will be a certificate of the cost of the work performed.
At the end of the statistical report of form P-2, the data of the person authorized to provide this document (position, full name, signature), contact information (email address and contact telephone number), as well as the date of preparation of the document are indicated.
Form P-2 (quarterly) 2022: filling out procedure
Detailed information on how to fill out Form P-2 is contained in the Instructions attached to Rosstat Order No. 427 (Appendix No. 16). It also contains control ratios by which you need to check the P-2 form after filling it out.
The form consists of a title page and two sections. Filling out the title is quite standard: it includes an indication of the reporting period, the full name of the organization, a short name (in brackets), the name of a separate unit, postal and actual address, OKPO code.
Two sections of the form contain numerical indicators, which are indicated in thousands of rubles.
Section 1 “Investments in non-financial assets”
This section is devoted to investments in fixed capital and non-produced non-financial assets, reflected by periods of the reporting year and quarter, and for the same periods of the previous year.
In form P-2, investment in fixed capital is allocated to lines 01-16, which reflect investments in:
- residential and non-residential buildings, premises, structures,
- vehicles,
- ICT equipment,
- other equipment, household supplies, etc.,
- expenses for land improvement,
- objects of intellectual property by type (software, databases, scientific developments, works of literature, art, etc.),
- other investments, of which the costs of agricultural enterprises are separately identified.
The total amount of investment in fixed capital is indicated on line 01, and in lines 17-19 this amount is indicated broken down by type of activity of the enterprise.
Section 2 “Sources of Investment”
Here, information about investments made in fixed capital and non-financial assets must be provided by source of investment: investment was made from own or borrowed funds. For funds raised, you must indicate where the organization received them from:
- bank loans,
- loans from other legal entities,
- foreign investment,
- funds from state budgets of different levels,
- off-budget state funds,
- funds raised for shared construction, including those received from individuals,
- other means.
