All organizations and individual entrepreneurs must report to Rosstat, regardless of the tax regime and type of activity. Small businesses submit fewer reports and simpler forms.
Those organizations and individual entrepreneurs in respect of which continuous or selective observation is carried out in accordance with Federal Law dated November 29, 2007 No. 282-FZ submit reports to the territorial offices of Rosstat. During continuous observation, statistical reporting is submitted by all organizations and individual entrepreneurs working in a certain field.
In case of sampling - only those who were informed by Rosstat of the need to submit reports.
Finding out exactly what forms your company must submit is very simple. This can be done on the website of the Federal State Statistics Service.
In a special form on the website you need to enter your INN, OGRN / OGRNIP or OKPO.
Forms of federal statistical observation, including reports, are approved by Rosstat. There is no single deadline for submitting reports to Rosstat. Some reports are submitted once a month, others once a quarter or once a year.
For 2022, Rosstat has updated 36 forms in connection with the transition to mandatory electronic document management .
All organizations must submit reports to statistics
Statistical reporting is required to be submitted by:
- legal entities;
- government agencies;
- branches, representative offices of foreign companies operating in the Russian Federation;
- individual entrepreneurs.
Rosstat is obliged to inform respondents free of charge (including in writing) about the statistical observation carried out in relation to them using specific forms.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the company.
Statistical reporting can be presented:
- personally or through a representative;
- send by mail with a description of the attachment or transmit via telecommunications channels.
The reporting date is the day of sending the postal item with a description of the attachment, or the date of their sending via TKS, or the date of actual transfer to the statistics department.
Decree of the Government of the Russian Federation of August 18, 2008 No. 620 “On the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting”
Editor's note:
Small businesses must submit reports to statistics every five years. This rule is established by Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” The last time they reported for 2015 was in 2016. Next time it will be necessary to report for 2022 in 2022.
The rest of the time, only those organizations that were included in a special sample report to statistics. Small and medium-sized enterprises in this case will have to submit reports monthly or quarterly. Micro-enterprises included in the sample report to statistics once a year. The procedure for conducting sample statistical observations is currently established by Decree of the Government of the Russian Federation of February 16, 2008 No. 79.
How to find out which forms of statistical registration you need to submit
You can find out which statistical forms should be taken using a special service.
If a company doubts the relevance of information posted on the Internet, you can contact your branch directly for clarification. Officials are required to inform respondents in writing free of charge. If the data from the online service and the notification received from statistics differ, then when generating reports you should be guided by the latter. In addition, Rosstat clarified that the information presented on the department’s service is updated monthly. This means that checking the information once a month will be enough.
Letter of Rosstat dated January 22, 2018 No. 04-4-04-4/6-SMI
"On statistical reporting"
Editor's note:
Rosstat's online service, with which you can find out which forms of statistical reporting your company needs to submit, is located at: https://websbor.gks.ru/online/#!/gs/statistic-codes.But the problem is that if you don't check every day, you might miss some new forms. Therefore, “Clerk” has made a tool that will track all reporting responsibilities to Rosstat for your company using the TIN.
Statistical reporting forms 2022
At the beginning of 2022, organizations will send reports to the Federal Statistics Service for the previous year 2022. Let us clarify which forms will undergo changes from January 1 next year:
| Report form | Name | Frequency of provision | Deadline |
| No. 1-PR | Information about the suspension and resumption of the work collective's activities | monthly | No later than the 2nd day of the next month |
| No. 3-F | Information about overdue wages | monthly | The next day after the end of the reporting month |
| No. ZP-health | Information on the number and remuneration of healthcare workers | quarterly | No later than the 10th day after the end of the quarter |
| No. ZP-science | Information on the number and remuneration of employees of organizations carrying out scientific research | ||
| No. P-4 (NZ) | Information on underemployment and movement of workers | Every quarter | No later than the 8th day after the end of the period |
| No. P-4 | Information on the number and wages of employees | monthly | Until the 15th of the next month |
| No. 1-З | Labor Force Sample Survey Questionnaire | Per month | On the 8th day after completion of the examination week |
Form P-4 must be submitted to statistics for each branch
The city division of Rosstat issued a fine of 20 thousand rubles to the company for not submitting Form P-4 for the branch, which is located in the city.
This is a violation of Art. 8 of the Law of November 29, 2007 No. 282-FZ and paragraphs 3, 4 of the Decree of August 18, 2008 No. 620.
Moreover, the fine was minimal. Part 1 art. 13.19 of the Code of Administrative Offenses of the Russian Federation, under which he was discharged, provides for sanctions of up to 70 thousand rubles.
This form must be submitted for each branch.
True, if a structural unit (for example, operational offices of banks, communication shops, retail facilities, etc.) is located within the boundaries of one municipal district, urban district, one intracity territory of a federal city (at different postal addresses and at a short distance from each other) , then it can be reflected as one separate division (Rosstat letter dated September 28, 2017 No. 01-01-3/3169-DR).
In this case, the company had one additional office in the city.
The company argued that this office does not meet the criteria of a branch or representative office set out in Art. 55 of the Civil Code of the Russian Federation, due to which it does not have an obligation to provide statistical reporting.
The court recognized the argument as erroneous, since civil or other legislation of the Russian Federation does not apply to controversial legal relations in the field of official statistical accounting.
Ruling of the Supreme Court of the Russian Federation dated December 18, 2018 No. 304-AD18-22604
Editor's note:
Instructions for filling out separate forms provide for the provision of reporting both for each OP and for the head office. In this case, when filling out a company report, in the code part of the title page form, instead of the OKPO code, the 14-digit identification number of the head unit is entered, linked to the OKPO code of the legal entity and ending with 001. The head unit is the OP where the administration of the enterprise is located or whose location corresponds to the legal address. If the person’s organization does not have divisions, the OKPO code of the legal entity is entered in the code zone of the form. Thus, in addition to the list of forms of organization, it is necessary to check the list of forms of the head unit of the legal entity.
How to get a list of reports to Rosstat using TIN
Recently the Rosstat service was updated. Now it has more stable operation and a new interface. The service can be used by all registered businesses, it is free and does not require registration on the Rosstat website, government services portal or anywhere else.
To use the service, enter your INN, OGRN/OGRNIP or OKPO. According to OKPO, the service provides data of the parent organization, and according to INN and OGRN of the parent organization and all its divisions. If you are looking for TIN information, first select the department for which you want to obtain data. The service will show you:
- Statistics codes . In this section you will find out all the codes assigned to your business. These are codes of the form of ownership, organizational and legal form, municipal formation, object of administrative-territorial division, etc. The date of registration, INN and OGRN will also be indicated here. This section will come in handy when you need to fill out the relevant fields in reports or other documents.
- List of forms . This section will contain all the forms required for you, their submission frequency, reporting period and due date. Also in the “Comment” column it will be indicated whether it is possible not to submit the form and what is allowed to replace it. The service will also provide links to download current forms. If you don't see this sign, you don't have forms to turn in.
Information on the list of forms is updated monthly, so you should get into the habit of checking once a month for changes in the list of reports to be submitted. For convenience, Rosstat offers a subscription to notifications of changes. If you do not want to subscribe, remember the deadlines for updating information:
- for monthly forms - from the 30th day of the reporting month, except for forms No. S-1 and No. 4-inventory;
- for quarterly forms - from the 30th day of the last month of the reporting quarter;
- for semi-annual forms - from the 30th day of the last month of the reporting half-year;
- for annual forms - December 30, with the exception of certain forms.
If you received outdated information about separate divisions in the service, send to Rosstat a current list of separate divisions indicating their names, addresses, codes from OKVED2 and other data.
How to clarify statistical reporting: algorithm of actions
If a company has discovered an error in a previously submitted statistical report or has received a notification about this from Rosstat, then it is necessary to submit:
- correction forms;
- a written explanation of the reasons for making corrections.
You can do this:
- personally or through a representative;
- send by mail with a list of attachments;
- transmit via TKS.
The deadline for submission is 3 days from the moment the deficiency is discovered by respondents or regulatory authorities.
In this case, the territorial statistics department does not have the right to refuse to accept updated information. If the respondent submits a “clarification” within the prescribed period, he will not face sanctions. Failure to submit corrected statistical reports on time may result in a fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
Letter of Rosstat dated April 24, 2019 No. SE-04-4/55SMI “On clarification of reporting to Rosstat”
Failure to submit zero statistical reports faces a fine of 150 thousand rubles
Rosstat clarified the procedure for submitting statistical reporting in the absence of an observed event.
The agency recalled that a number of forms directly indicate that they are submitted only in the presence of a certain phenomenon, for example, in the period under review there were financial investments or the company owed wages to employees, etc. In this case, there is no need to submit zero reports and there will be no penalties. If the instructions for filling out the statistical accounting form do not contain such information, then providing blank reports is mandatory. Otherwise, sanctions will follow under Art. 13.19: fine for the organization from 20 to 70 thousand rubles, the director will pay from 10 to 20 thousand rubles. In the event of a relapse, liability will become stricter: the legal entity will have to transfer up to 150 thousand rubles to the treasury, and the director - up to 50 thousand rubles.
At the same time, officials allowed instead of zero forms to submit a letter to their departments about the absence of indicators.
Letter of Rosstat dated April 8 , 2019 No. SE-04-4/49-SMI
“On submitting zero reporting to Rosstat”
Editor's note:
At the same time, the department asks respondents not to replace “zeros” with letters. This is important in order to reduce the time required for checking statistical reporting and data processing (Rosstat letter dated May 17, 2018 No. 04-04-4/48-SMI). However, officials remind that both options for fulfilling the reporting obligation are legal. That is, if the company does submit a letter, it will not face any reporting.
Late submission of statistical reporting even by one day will result in refusal to accept it.
The statistical forms indicate specific deadlines for their submission, as well as frequency.
In case of violation of these requirements, companies will be fined under Art. 13.19 Code of Administrative Offenses of the Russian Federation. Let us remind you that the fine for legal entities varies from 20 to 70 thousand rubles; in case of relapse, inspectors will collect 150 thousand rubles from the company to the treasury. Rosstat explains this rigidity by technical limitations that do not make it possible to include a late report in the development of official statistical information (Rosstat letter dated March 15, 2019 No. 04-04-4/40-SMI).
Letter of Rosstat dated March 19, 2019 No. 04-04-4/42-SMI
"On financial statements"
Data accuracy
It is important to remember that the statistical reporting of an enterprise must reflect reliable information. Distortion of information is unacceptable by law. It is important to build a statistical reporting system at an enterprise so that the data provided to official departments undergo a thorough check for reliability.
A serious condition for verifying information sent to Rosstat is the obligation (in accordance with the relevant provisions of the law) to transfer constituent documents to government agencies along with standard forms. Information from there is used to assign special types of codes and include information about the company in the unified register of enterprises, which is controlled by the department.
Based on the above, reporting provides government authorities with much-needed information. Such reports make it possible to monitor the dynamics of the volume of industrial production and products of various sectors of the national economy, assess the comprehensive development of the country and regions, study the ratio of different forms of ownership by industry and region, and compare the effectiveness of the activities of state and non-state organizations and enterprises.
