Report 1 mp micro. Statistical reporting

In order for an organization to be classified as a micro-enterprise, its performance indicators must meet certain criteria (Article 4 209-FZ of July 24, 2007):

• the number should be no more than 15 employees;
• income from operating activities should not exceed 120 million rubles.

What reports do microenterprises submit to statistics in 2019?

The activities of small businesses (including micro-enterprises) are subject to continuous statistical monitoring once every five years. The last such observation was in 2016 based on the results of activities for 2015.

In the interim periods, microbusiness entities are subject to only random observation once a year. Its rules are established by Government Decree No. 79 dated 16.02.2008.

The complete list of statistical reporting for microorganizations consists of 18 forms. The vast majority of them are related to specific types of activities. Main form: MP (micro); Who is required to submit a report will be discussed below.

To understand whether an organization is included in the sample or not, you should refer to Rosstat’s special resource statreg.gks.ru. On the page that opens, by filling out the company data, you can get a list of statistical forms to be submitted. Some regional departments of Rosstat publish a list of organizations included in the sample on their websites. For example, a list of selected organizations in St. Petersburg and the Leningrad region can be found on the Petrostat page in the section Reporting → Statistical reporting → List of reporting business entities.

MP (micro) due date 2019

The statistical form we are considering was approved by Rosstat order No. 541 dated August 21, 2017. It also contains a brief explanation of how to fill it out.

MP form (micro)

The MP (micro) report submission date is set for February 5th. If you are late in submitting the form, penalties may apply. According to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, the fine on a company for failure to submit statistical reports can range from 20,000 to 70,000 rubles.

There are situations when statistical authorities request reporting despite the fact that when requesting the resource statreg.gks.ru it is not reflected in the list. In order to avoid penalties, we recommend saving a screenshot of the page. If the report was not named in the list of those to be submitted on the resource and the company was not notified by Rosstat in writing of the need to submit the report, penalties are not applied.

Also, statistical authorities may request filling out the MP (micro) form - in kind. It contains information about the products produced, is filled out in quantitative terms and must be submitted by January 25 of the year following the reporting year.

MP form (micro) - in kind

Sample of filling out a report

Detailed Rosstat Instructions for filling out the MP (micro) form were approved by Order No. 723 of November 7, 2017.

The report is filled out based on the basic data of the microenterprise and consists of a title page and five sections. Information about the organization is filled out on the title page. The report sections contain information about:

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

The form is provided 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.

Micro-enterprises that do not operate submit reports with zero values ​​of cost indicators.

The list of reporting forms sent to Rosstat is, as a rule, individual for each enterprise or individual entrepreneur. Some people must submit one or several statistical reports in 2018, while others do not need to submit anything. We will tell you further about how to find out which reports must be submitted to statistics in 2018, what these forms are and what the responsibility is for failure to submit them.

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is acceptable (Clause 5, Article 5 of Law No. 209-FZ dated July 24, 2007).

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2018? The easiest and fastest way is to go to the Rosstat website, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2018 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact the territorial body of Rosstat with an official written request for a list of reports, but this will take much more time (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations; there are also forms on which all of the listed entities can report.

Some statistical reporting for 2018 may be intended only for certain sectors of activity: agriculture, retail trade, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

Each statistical form has its own deadlines for submission, violation of which can result in significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reporting, Rosstat must be notified about this in a letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that many reporting statistical forms have been developed for almost any economic sector and type of activity. Here we provide tables for statistical reporting current in 2018, some of them with deadlines for submission.

The PM (quarterly) form must be submitted to the territorial statistical bodies based on the results of the quarter - before the 29th day of the month following the corresponding quarter, by those legal entities that:

• classified as small businesses;
• included in the Rosstat sample.

Small businesses include firms that:

• employs from 15 to 100 people (subparagraph “a”, paragraph 2, part 1.1, article 4 of the law “On the development of small and medium-sized businesses” dated July 24, 2007 No. 209-FZ);

• annual revenue is up to 800 million rubles. (Clause 1 of the Decree of the Government of the Russian Federation dated April 4, 2016 No. 265).

Rosstat collects data on small businesses as part of quarterly sample observations - forming representative samples of enterprises (clause 3 of article 5 of law No. 209-FZ). Lists of companies included in the sample are usually published on the websites of the territorial representative offices of the department.

However, the data on this site is not always correct. Read more about this in the material “Attention: Rosstat’s service with a list of reporting forms may be misleading!” .

In 2019, to submit the PM form to statistics, a form approved by Rosstat order No. 461 dated July 27, 2018 is used. The document must be drawn up in accordance with the general instructions for filling out, approved by the same order. Let's consider the main features of filling out the PM form in statistics according to the instructions in 2019.

ATTENTION! From the report for the 1st quarter of 2020, the form will change (Rosstat order No. 419 dated July 22, 2019).

Find out whether to submit zero reporting to Rosstat.

Instructions for filling out the quarterly PM form in statistics (how to fill out the document, what to pay attention to)

The form in question consists of 3 sections.

Section 1 is a questionnaire that reflects the fact of application/non-application of the simplified tax system.

Section 2 reflects indicators on the number of staff of the company, as well as on the salaries of employees. The reporting organization indicates in the form:

• information about the payroll: qualitative (including regular employees, external part-time workers and external contractors under contracts) and quantitative;
• the size of the average accrued salary fund with its distribution among the main 3 types of employees with the additional allocation of other unlisted persons;
• the volume of social payments also broken down by the main 3 types of employees with an additional allocation of other unlisted persons;
• the number of hours worked by payroll employees during the reporting period.

In Sect. 3 forms reflect the main economic indicators of the company for the period (excluding VAT, excise taxes and other mandatory transfers):

• goods, services and works independently produced by the company;
• goods sold produced by third parties;
• catering products independently produced by the company;
• expenses for purchasing products for resale;
• investments in new and imported fixed assets;
• internal expenditures on research and technological development;
• the cost of resold real estate and the costs of their acquisition.

The PM form includes indicators for the entire company as a legal entity (that is, the document includes figures that summarize the indicators for all divisions).

The document is signed by the head of the company or a responsible employee who has the authority to submit data to Rosstat. A person may be vested with the corresponding powers by a separate order from the company’s management. Next to the signature, the contact details of the responsible person are indicated.

Read about what details are important for submitting electronic statistical reporting in the article “Statistics authority code for electronic reporting” .

Where can I download the form and sample of filling out the PM form for statistics in 2019-2020

On our specialized portal you can download.

you will have to indicate the codes of types of economic activities according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (OKVED2), approved by Order of Rosstandart dated January 31, 2014 No. 14-st. The previous classifier OK 029-2007 (OKVED), approved by order of Rostechregulirovanie dated November 22, 2007 No. 329-st, is not applied from January 1, 2017.

Form No. 1-enterprise should be submitted at the location of the organization - for the legal entity as a whole, including all branches and other structural divisions, regardless of their location. If the organization does not carry out activities at its location, the form is provided at the place of actual activity.

Form No. MP(micro)

Form No. MP (micro) for 2017 must be submitted by 02/05/2018 to microenterprises - commercial organizations and consumer cooperatives that have:

the average number of employees for the previous calendar year does not exceed 15 people;

income from business activities for the previous calendar year in the amount of all types of activities carried out and all tax regimes does not exceed 120 million rubles (clause 1 of the Decree of the Government of the Russian Federation dated April 4, 2016 No. 265).

Such conditions for classifying organizations as microenterprises are established by Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” Individual entrepreneurs who meet these conditions do not have to submit Form No. MP(micro).

Form No. MP (micro) must be submitted to the territorial office of Rosstat at the location of the organization. If a micro-enterprise does not operate at its location, reports must be submitted at the place of actual activity.

Forms No. P-1 and No. P-5 (m)

All organizations (except for small businesses, banks, insurance and other financial and credit organizations) with an average number of employees of 2017 exceeds 15* people. Newly created organizations provide Form No. P-1 in accordance with the number of employees for the reporting year.

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* When calculating the average number of employees, part-time workers and performers under civil contracts are taken into account.

All legal entities whose average number of employees for the previous year does not exceed 15* people ( except for small enterprises, banks, insurance and other financial and credit organizations). Newly created organizations provide form No. P-5(m) in accordance with the number of employees for the reporting year.

The innovation in filling out form No. P-5(m) is that in 2018, lines 03 - 16 of the form are also filled out by branches, representative offices, and divisions of foreign organizations operating in Russia.

Forms No. P-1 and No. P-5(m) should be submitted to the territorial office of Rosstat at your location. If an organization has separate divisions**, Form No. P-5(m) must be submitted at the location of the organization (without data on divisions) and at the location of the subdivision (with data on division).

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** For the purposes of statistical accounting, a separate division of an organization means any territorially isolated division from it, at the location of which stationary workplaces are equipped - regardless of whether the creation of the division is reflected in the constituent or other documents of the organization, and on the powers vested in the division. In this case, a workplace is considered stationary if it is created for a period of more than one month (clause 2 of article 11 of the Tax Code of the Russian Federation).

If the organization or its division does not operate at its location, these forms must be submitted at the place of actual activity.

Form No. PM

Legal entities that are small enterprises, including those using the simplified tax system (except for microenterprises) must submit Form No. PM “Information on the main performance indicators of a small enterprise” in 2018 quarterly, no later than the 29th day of the month following the reporting quarter.

Form No. PM should be submitted to the territorial office of Rosstat at your location - for the organization as a whole, including all branches and structural divisions, regardless of their location.

If the organization did not conduct any activities during the reporting period, it submits Form No. PM with zero values ​​for cost indicators. Organizations that produced goods, services or carried out investment activities and operated during part of the reporting period submit Form No. PM on a general basis, indicating since what time they have not been working.

New form "Information on the main performance indicators of a small enterprise (PM form)" officially approved by the document Order of Rosstat dated July 27, 2018 N 461 (as amended on October 10, 2018).

More information about using the OKUD form 0601013:

• About the new statistical form N PM "Information on the main performance indicators of a small enterprise"

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• On new instructions for filling out the statistical form N PM on the main performance indicators of small enterprises

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• On updating many reporting forms submitted to Rosstat

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• On updating instructions for filling out the quarterly statistical form N PM for small businesses

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• On updating statistical forms with information about the activities of enterprises, including N P-1 and N 1-IP

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• Rosstat indicated how to fill out information on the main indicators of small business activity

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• Statistical forms for reporting on the main indicators of companies and individual entrepreneurs have been updated

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• Instructions for filling out the statistical form on the main indicators of small enterprises have been updated

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• Instructions on the statistical form on the main indicators of small enterprises have been updated

  Instructions for filling out statistical form No. PM "Information on the main indicators of the activities of a small enterprise." Previous guidelines adopted... years. A report in the specified form is submitted by legal entities - small enterprises, except for microenterprises. By...

• Rosstat has updated many reporting forms, including those submitted by small businesses and individual entrepreneurs

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• Rosstat has updated many statistical forms relating to a wide range of economic entities

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