When to submit Form 2-Science (INV)
All legal entities, with the exception of SMEs, that are engaged in the field of scientific development or research are required to submit a report in form 2-science INV.
Bankrupt companies that have opened bankruptcy proceedings, as well as enterprises that have chosen a simplified taxation system, are not exempt from submitting it. As for the deadlines for submitting Form 2-Science INV, respondents who received orders from a company authorized by the Ministry of Education and Science to collect information on the territory of the constituent entities of the Russian Federation submit a report before April 2 of the year following the reporting year (i.e. for the report for 2022 - before 04/04/2022).
The report is submitted to the organization authorized by the Ministry of Education and Science to collect information, located in the corresponding subject of the Federation. On the territory of the Russian Federation, representative offices of foreign companies that were registered in Russia are also required to submit this form.
Form 2-science. Information on the implementation of scientific research and development
Form 2-science Information on the implementation of scientific research and development is submitted to the territorial bodies of Rosstat by legal entities, except for small businesses, that carried out scientific research and development of all types of economic activity in the reporting year. The statistical report must be provided at regular intervals.
If a legal entity has separate divisions, this form is filled out both for each separate division and for the legal entity without these separate divisions.
Form 2-science was approved by Rosstat Order No. 305 dated 09/06/2010.
The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the legal entity (without separate divisions) within the established time limits. In the event that a legal entity (its separate division) does not carry out activities at its location, the form is provided at the place where they actually carry out activities.
The head of a legal entity appoints officials authorized to provide statistical information (primary statistical data) on behalf of the legal entity.
The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then the short name in brackets. The form containing information on a separate division of a legal entity indicates the name of the separate division and the legal entity to which it belongs.
The line “Postal address” indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual postal address is also indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.
The legal entity enters in the code part of the form in column 2, the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat, in column 3 - the code of the sector of activity according to the Local Classifier of Sectors of Activity and types of organizations related to them (LCSD); in column 4 - code of the type of organization according to the Local Classifier of Sectors of Activity and Types of Organizations Related to Them (LCSD).
In this case, attention should be paid to the correct classification of the reporting organization to certain sectors of activity and types of organizations. Thus, the sector of higher professional education should not include, for example, institutes of the Russian Academy of Sciences and industry academies (even if they train graduate students); and research departments of higher educational institutions (NIS, NICH, etc.), which are on an independent balance sheet, should be classified as research institutes at universities.
In accordance with the All-Russian Classification of Types of Economic Activities (OKVED), activities classified as scientific research and development include:
- fundamental scientific research - experimental or theoretical activity aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, and the natural environment;
- applied scientific research - research aimed primarily at applying new knowledge to achieve practical goals and solve specific problems;
- experimental development is an activity based on knowledge acquired as a result of scientific research or on the basis of practical experience, and aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement.
The following activities are not included in scientific research and development:
- education and training;
- scientific and technical services, including market research; collection and processing of general purpose data (unless this relates to specific research work), tests and analyzes in scientific fields, pre-design work, specialized medical services; adaptation, support and maintenance of existing software;
- production activities to introduce innovations;
- management and other support activities (government management of scientific research and development, their financing, etc.).
The criterion for distinguishing scientific research and development from related activities is the presence of a significant element of novelty in research and development. In accordance with this criterion, a specific project will or, on the contrary, will not be classified as scientific research and development, depending on the purpose of the project.
Organizations using a simplified taxation system provide Form N 2-Science on a general basis.
Procedure for filling out form 2-science (INV)
Form 2-science INV was approved by Rosstat order No. 111 dated 03/06/2020 (in accordance with the current edition).
A peculiarity of filling out this report is that its sections may not be filled out completely if the information in lines 1.1 and 1.2 of this form is missing (they should reflect information on the number of employees engaged in scientific activities, as well as information on internal expenses incurred for the implementation of scientific developments /research on your own).
Let's take a closer look at each of the sections of the form:
- Section 1 of Form 2-Science INV provides detailed information about the structure of the organization.
- Section 2 provides the structure of equipment and mechanisms by age and technical level.
Read about the analysis of fixed assets in our article “Methodology for analyzing fixed assets (nuances).”
- Section 3 provides data on stands and scientific installations for carrying out research, development and technological work.
- Section 4 contains information on the implementation of the priorities of scientific and technological development of the Russian Federation.
- Section 5 describes the potential of a company conducting scientific activities.
To determine the profitability of a company’s business, it is useful to read the article “How to determine the profitability of production (formula)?”
How to fill out a report
Form 2-science (INV) for 2022 consists of a title page, 11 sections and references to them. The peculiarity of this document is that if there is no information in lines 1.1 and 1.2, the remaining sections do not need to be filled out. In line 1.1 it is necessary to display the number of employees involved in scientific research. Line 1.2 indicates the amount of internal costs for research and development.
For form No. 2-science (INV), instructions for filling out are given in the same order No. 112, which approved the form itself. The basic requirements for reporting are as follows:
- On the title page you must indicate the following information: full name of the organization, postal address, OKPO code of the organization. Columns 3 and 4 indicate the corresponding codes from columns 1 and 3 of Appendix No. 1 to form 2-science (INV).
- On the first page you should enter data on the number of research personnel and the costs of the research conducted - if there were none, you do not need to fill out the remaining sections.
- On the next sheet you need to write down general information about the organization: year of formation, full name. directors, company details, main directions of research activities.
- Section No. 1 contains information on the availability and composition of fixed assets, investments in fixed capital. The data indicates the end of the year at full book value. If the main OKVED of the company is 72, information about all fixed assets and investments is reflected, if the main type of activity is different, only those funds that are used in scientific research are shown (other sections of the report are also filled out according to this principle).
- Section No. 2 of the FSN 2-Science (INV) report displays information about the “age” composition and technical level of machines and equipment.
- Section No. 3 provides information about unique stands and scientific installations.
- Section No. 4 displays information about buildings, premises and land plots owned by the organization.
- Section No. 5 should provide information about the experimental base of the scientific organization.
- Section No. 6 displays information on the implementation of the priorities of scientific and technological development of the Russian Federation. Here it is necessary to note in which areas the organization carried out scientific activities, how many employees were involved, the amount of financial costs, how many contracts or agreements were concluded.
- In section No. 7 of form 2-science (INV) in 2022, it is necessary to indicate information regarding the results of scientific developments, as well as data on the use of intellectual property and commercialization of technologies.
- Section No. 8 displays information about the organization's innovative potential. Here it is necessary to indicate how many technical innovation projects have been implemented in organizations in the real sector of the economy. Data is provided for 2015-2017. and 2022.
- Section No. 9 contains information about the total number and movement of researchers. Here they indicate how many employees worked at the enterprise at the beginning of the reporting period in the research sector, how many were hired and left, and the number of employees at the end of the reporting year.
- Section No. 10 of Form 2-Science (INV) for 2022 includes information about the training of the organization’s employees - how many employees completed postgraduate training and defended a dissertation for an academic degree in the reporting year.
- Section No. 11 is devoted to scientific and innovation infrastructure and its accessibility. The table shows how many divisions of the company’s scientific and innovation infrastructure were involved, and what services were provided on the basis of these divisions.
The document is signed by the official responsible for filling it out. At the end of this article you can download form 2-science (INV) and a ready-made example of filling it out.
Responsibility for failure to submit a report 2-science (INV)
For late submission of a report or ignoring the obligation to submit it, violators are subject to a fine in the amount of:
- 10,000–20,000 rub. - to officials appointed by the head of the company to perform this type of activity;
- 20,000–70,000 rub. - on the enterprises themselves.
The penalties listed above are imposed on the culprit in accordance with Art. 13.19 Code of Administrative Offenses of the Russian Federation, as well as Art. 3 of the Law of the Russian Federation “On financial liability for violation of the procedure for submitting state statistical reports” dated May 13, 1992 No. 2761-I.
Results
Scientific institutions that were engaged in research and/or development in the field of science must report upon completion in Form 2-Science (INV). Otherwise, the laws of the Russian Federation provide for liability, both for officials and for the violating company itself.
Read about how additional costs can stimulate the volume and degree of readiness of scientific institutions and similar institutions in our article “Regulations on incentive payments with performance criteria.”
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