Filling out form P-2 invest in 2022 (nuances)

What is this form and who is required to submit it?

The form for the annual statistical report on investment activity was approved by Rosstat Order No. 414 of July 18, 2019, and who submits Form P-2 (investment) to statistics is stated in the instructions for filling it out. This responsibility is assigned to all legal entities, regardless of their form of ownership and type of economic activity. The instructions for filling out P-2 (invest) in budgetary institutions are no different; the rules are the same as for commercial organizations. Organizations that are classified as small businesses are exempt from reporting.

Read more: about the criteria for classification as a small business.

The source of information for filling out the report is accounting data on investments in fixed capital and other non-financial assets for the reporting period. If there are separate divisions, form 0617010 “Information on investment activities” for 2022 is filled out:

• for each separate division (provided at the location of the branch, representative office, other division);
• by organization with the exception of these separate divisions (provided at the location of the parent organization).

Instructions for filling

The form was approved by Rosstat Order No. 414 dated July 18, 2019, its OKUD code is 0617010. Appendix 1 to the order also provides instructions for filling it out.

There are a number of important rules for generating a report, which depend on the respondent’s activities:

• organizations that invest in their own fixed capital located in several constituent entities of the Russian Federation - create separate forms for each region;
• the customer is implementing investment projects, and the right to do so was granted directly by the investor - only the customer reports this data in the form, and the investor does not include them in the report;
• the developer builds real estate and raises money as part of shared construction - only the developer provides information, and shareholders do not include this in their investments;
• leasing companies and other legal entities that engage in leasing - take into account in the form only the cost of acquired property for their own work, and do not take into account the property leased;
• separate units and subordinate units that received new fixed assets from the parent organization reflect the information in their report.

The form includes a title page, two sections and three subsections. Let's look at the filling procedure in more detail.

Title page

The title page of the form is standard. On it you need to indicate the reporting year 2022, the full and abbreviated name of the legal entity, provide information about the legal address and fill out the code part.

If the actual address of the organization does not coincide with the legal address, then the actual location data is indicated.

Subsection 1.1

In this part, the organization prescribes investment costs in fixed capital. This includes buildings and structures, land, all types of transport, equipment, computer equipment, as well as various programs, works and developments.

There is no need to take into account in this subsection the purchase of assets whose value is less than 40 thousand rubles per piece. Of course, if, in accordance with the accounting policy of the organization, they are not included in fixed assets according to accounting data.

Each type of investment is described in more detail in the columns.

Column 1 includes the costs of construction, reconstruction/modernization and acquisition of funds (including imported ones). They are further detailed in columns 2–4 .

Here it is necessary to take into account investments from any sources, including repayable and non-refundable budget funds, humanitarian aid, and barter agreements.

All amounts given in columns 5–7 do not need to be taken into account in the first column, since they do not form investments in capital.

Column 5 shows expenses for fixed assets that were purchased from other companies, citizens or individual entrepreneurs and were previously used by them. This also includes unfinished objects. Newly constructed fixed assets purchased from the developer are also reflected here.

Column 6 shows the price of the property that the organization leased and accounts for in the off-balance sheet account. If the leased object is on the company’s balance sheet, then it must be reflected in the first column.

Column 7 reflects the cost of the funds sold. Please indicate the price excluding VAT.

The types of investments in fixed capital are revealed by line. Line 01 - aggregator. It contains all the company's investments in fixed assets. It is detailed further below.

In lines 02–04, show the inventory value for residential and non-residential buildings and structures. Costs for heating, plumbing, gas pipelines, electrical wiring, ventilation, etc. are also included in the lines.

On line 06, indicate expenses for improving land plots. In line 07 - for rail, sea, air and electric transport. ICT costs are included in line 09, highlighting system units, mice, monitors and other computer headsets in line 10. In 12–16, disclose information about investments in intellectual property.

On line 17 you need to reflect any investments that were not taken into account earlier.

In 18, indicate the interest on the loan, which is taken into account as part of line 01. In line 19 - work on the installation of computer equipment and other equipment. And in line 20, highlight vehicles produced abroad, ICT and other equipment.

Subsection 1.2

This part serves to further detail the first subsection. There is only one column - the amount in thousands of rubles. These amounts must be allocated from lines 01, 14 and 17, if there are such costs.

Line 01 needs to be detailed according to the costs of design and survey work and relocation costs. Line 14 - for exploration drilling costs. Line 17 with other investments - for drilling work for oil, gas and condensate production, the formation of a livestock herd, planting and growing perennial crops, the purchase of library, scientific and technical information, archival and other funds, as well as the purchase of service dogs and animals for various types of zoos.

Subsection 1.3

Non-produced non-financial assets include land, natural resources, contracts, agreements, licenses, goodwill and marketing assets.

The costs of their acquisition are considered investments and are taken into account in this subsection - they must be indicated in thousands of rubles.

Typically, the most questions arise when filling out line 32. Let us recall that it must also include operating leasing agreements, permits to use natural resources, engage in specific types of activities, and receive goods and services in the future.

For the purpose of generating a report, marketing assets should include trade names, trademarks, service marks, trademarks, commercial designations, brand names, Internet domains, etc. In accounting they are called means of individualization.

As for determining the value of goodwill, it is the difference between the purchase price of the property complex and the sum of all assets and liabilities in accounting before its sale.

Section 2

In this section, indicate from what sources the money used for investment was received. This section deals specifically with fixed capital (line 01, column 1).

Additionally, it is necessary to carry out a breakdown by activity codes in accordance with OKVED in which the funds will be involved. Codes and their number are individual for each enterprise.

The sources themselves are divided into own and borrowed funds - columns 1 and 2, respectively. Further, those involved are detailed in columns 3–14.

Additional explanations are often required under column 14 “other investments”. These include:

• funds received free of charge from parent organizations (holding and joint-stock companies, industrial and financial groups);
• money received as a result of issuing shares or issuing own bonds;
• money received in the form of gratuitous and non-repayable assistance from foreign states and their entities, institutions, NPOs and citizens;
• funds received by NPOs for the provision of paid services.

After preparing the document, compliance with the control ratios should be checked. It is then signed by the head of the organization or an authorized person.

What are the deadlines for delivery?

The report is submitted once a year no later than April 1 of the year following the reporting year, which means that the deadline for submitting P-2 (investment) in 2022 for 2022 is 04/01/2021.

Read more: about fines for failure to provide statistical reporting.

In addition to the annual report on investment activities, respondents provide a quarterly report P-2 “Information on investments in non-financial assets.” It must be submitted no later than the 20th day of the month following the reporting quarter. The differences between P-2 and P-2 (invest) lie in the amount of information reflected: the quarterly report is less detailed and contains fewer indicators.

IMPORTANT!

Organizations that are not small businesses are required to provide both reports.

Who submits reports and when?

All commercial and non-profit organizations report to Statistics on innovation activities.
The exception is micro and small businesses. Report not only for the parent organization, but also for separate divisions, if any. Form P-2 (invest) - annual. For rent by April 1 after the reporting year. If the due date falls on a weekend, submit the form the next business day. That is, report for 2022 by April 1, 2020, and for 2022 by April 1, 2022.

You can report on paper, submitting the report in person or sending it by mail, as well as electronically.

Important! Do not confuse P-2 and P-2 (invest). Legally, these are completely different statistical reports. Respondents take P-2 at the end of each quarter, and P-2 invest at the end of the year.

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What to do if there was no investment

In 2022, changes were made to the reporting procedure if the organization did not invest in fixed capital. Previously, in the absence of indicators for filling out P-2 (investment), respondents had the right not to submit information about investment activities. It was enough to send a letter to the statistical authorities about the absence of indicators to fill out the form.

By Order of Rosstat No. 390 of July 16, 2020, this right was abolished. Since 2020, if there are no investments in non-financial assets, organizations are required to provide a “blank” report in which only the title section is filled out. In the remaining sections, neither zeros nor dashes are entered.

Where to take P-2

Information should be submitted to the territorial body of Rosstat:

• for a separate division - at its location;
• for the organization without taking into account the OP - at the location of the organization.

Important

If the legal address does not coincide with the actual one, Form P-2 is submitted at the place of actual activity.

How to send information to statistics? There is only one way - via the Internet using an electronic signature (see “Statistical reporting can only be submitted via the Internet”).

Fill out and submit all reports to Rosstat using today’s current forms via the Internet

A company that invests in fixed capital in two or more constituent entities of the Russian Federation must fill out two or more P-2 forms. Each of them must be sent to the appropriate territorial statistics department (at the place where the investment activity is carried out).

How to fill out form P-2 (invest) by section

The procedure and rules for filling out the P-2 (invest) annual are contained in the instructions for filling out the form in Appendix 1 of Rosstat Order No. 414 dated July 18, 2019. The report is completed in thousands of rubles. Information on investments in non-financial assets of less than 40,000 rubles is not included in the form. To submit your reports the first time, follow the instructions for filling out form P-2 (investment) statistics, which describes the rules for filling out each section.

Title page

We indicate the name of the organization, postal address and OKPO code.

Section 1. Subsection 1.1

We reflect information on investments in fixed capital: fixed assets and intangible assets. The information is detailed by asset type.

Section 1. Subsection 1.2

Designed to detail individual indicators of section 1.1:

Section 1. Subsection 1.3

This section is intended for information on investments in non-financial assets that are not recognized as fixed capital: land, natural resources, business reputation and connections, etc.

Where to get data to fill out P-2 (invest)

The source of information for filling is accounting data and primary documents. They are also the basis for including investments in the report.

Please note that all data in the form must be entered without VAT, except in cases where the tax was initially included in the cost of acquired or created funds.

If work or services were paid for in dollars, euros or other currencies, then the amounts are converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date the work was performed or the service was provided. Foreign currency spending on purchases is also converted into rubles, but the exchange rate must be taken for other dates. There are three options:

• date of commencement of registration of the cargo customs declaration;
• date of border crossing;
• date of change of ownership.

Instructions for filling out form P-2: the main nuances of working with the document

The quarterly statistics form P-2 consists of 2 sections and the “For reference” block.

The first section records data on the actual investments in NFAs, and the second contains information on the sources of the corresponding investments. Rosstat includes the fixed assets of the enterprise, as well as non-produced assets classified as non-produced, as non-fiscal assets that are considered as an investment object.

Data on investments in fixed capital are reflected in lines 01–16 of section 1 of the form (with details by type of activity in lines 017-019). These could be attachments:

• in residential and non-residential premises;
• structures;
• machines and other equipment, various vehicles;
• equipment used for economic and production needs.

In the quarterly form P-2 2022, information can be recorded on other investment objects, such as, for example, the development or acquisition of software, other intellectual property, and scientific research.

Data on investments in non-produced NFA are reflected in lines 20-22 of section 1 of the form. Qualifying investments may include:

• purchase of land and other environmental management facilities;
• expenses for concluding contracts, obtaining licenses, establishing business connections.

In separate lines of section 1 of the form, information about purchases from other legal entities and individuals is recorded:

• unfinished buildings - as part of fixed assets (line 23);
• machinery, equipment - as well as parts of fixed assets (line 24).

Sources of investment in NFA, information about which is reflected in section 2 of the form, are classified by the legislator into 2 categories: the company’s own and borrowed funds. The volume of the former is recorded in line 31 of section 2 of the form. The second is in lines 32–44. Raised funds can be represented by credits, loans, subsidies from the budget of the Russian Federation of one level or another, funds from extra-budgetary funds, equity investments of citizens and organizations.

In the “For reference” block, it is necessary to indicate the presence (or absence) of investments in environmental measures or facilities, as well as decipher the contractors who performed the construction and reconstruction of the environmental protection, reflected in lines 02 - 05 of section 1. In the previous form there was no such decoding.

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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!

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