Download form 1 MP survey of new enterprises. Statistical reporting

If a microorganization is not included in the list, then a report in the 1-MP (micro) form for 2017 is not submitted to the state statistics authorities.

Other forms of state statistical reporting, applicable to microorganizations, based on the types of economic activities carried out, are submitted in the prescribed manner.

Statistical reporting of micro-enterprises is a minimized obligation of organizations with micro-enterprise status to report to statistical authorities. One of these reports, submitted at the end of the year, is called “Form MP-micro”: who should submit this report and in what time frame, this article will tell you.

Statistical reporting applies to absolutely all organizations, regardless of their size. Some reports must be submitted regularly, in particular accounting results for the year, and some - after a certain period and only to those respondents who were included in the Rosstat sample. This is exactly the report that is the MP-micro form, approved by Rosstat Order No. 654 dated November 2, 2018. The report is called “Information on the main performance indicators of a micro-enterprise” and is annual. Let's take a closer look at its features.

MP-micro form: who is required to take it

This report is intended exclusively for legal entities that are classified as micro-enterprises. These are the organizations that in 2018:

• no more than 15 employees worked;
• annual income from business activities amounted to no more than 120 million rubles;
• the share of participation of government entities, public and religious organizations and foundations did not exceed a total of 25%;
• the share of participation of other companies (including foreign ones) did not exceed a total of 49%.

Exceeding the limit values ​​for 3 consecutive calendar years results in loss of status.

If the company fits these parameters, it is necessary to check whether it is included in the statistical observation sample. This can be done using a special service on the Rosstat website. It is enough for an organization to enter all its data (name, OKPO, INN or OGRN) into the proposed form and receive information about all reports to statistics that must be submitted in 2019. In addition, Rosstat authorities notify respondents included in the sample in advance of the need to report. Rosstat sends such written notifications to the addresses of companies known to it.

MP-micro: due date 2019

In 2019, the date for submitting the MP-micro report for 2018 falls on February 5. There will be no rescheduling as it is Tuesday. It is this date that appears in the Rosstat Order as the last day for fulfilling the obligation to report. Being late will result in a serious fine.

Features and filling procedure

Filling out the MP-micro is not at all difficult; it is compiled in the form of a questionnaire. In the header, as usual, you must write the details and name of the organization, as well as its postal address.

Next in MP-micro there is section 1, in which you need to answer only one question: does the company apply a simplified taxation system. There are obviously two possible answers: “yes” and “no”. You need to check the box next to the correct option.

The second section in the MP-micro form is more voluminous. It is intended for information about the number and wages of employees. To fill it out, you will need to calculate the average number of employees, as well as indicate the number of external part-time workers and persons who work under civil contracts. By the same principle, it is necessary to divide the wage fund. At the end, you need to provide information about social benefits to employees, as well as indicate the number of man-hours worked.

The third section is small and is called “General Economic Indicators”. You need to fill in information about the shipment of goods, performance of work and services. Also in this section you need to inform the statistics body about investments in fixed capital. All data must be provided in rubles, and VAT and excise taxes must be deducted from the cost.

The fourth section of the MP-micro form is intended for companies that are engaged in wholesale and retail trade or are catering establishments. It should indicate whether there are such turnovers or not, and also indicate their volume for the reporting period.

The final, fifth section of the MP-micro report must be completed by organizations if they have drivers on their staff and use any cargo or passenger transport for their needs. Even one car requires an accountant to fill out this section.

At the end, the report must be signed by the accountant who completed it. You also need to enter the date of completion and indicate your email and phone number.

What reports do microenterprises submit to statistics in 2019?

In addition to information about the activities of MP-micro organizations, the smallest companies and individual entrepreneurs are required to send other forms to Rosstat:

• balance sheet and form No. 2 (possible in a simplified version) - until 03/31/2019;
• form No. MP (micro)-nature “Information on the production of products by a micro-enterprise” for companies that produce products, mining, manufacturing industries, companies that produce and distribute electricity, gas and water, logging, as well as those engaged in fishing - until 25.01 .2019 (Order of Rosstat dated July 27, 2018 No. 461);
• annual form No. 1-IP “Information on the activities of an individual entrepreneur” exclusively for individual entrepreneurs - until 03/02/2019.

In addition, other statistical documents may be added depending on the industry in which the company operates and its scope of activity.

Responsibility for failure to submit

Large fines apply for violating deadlines or ignoring the obligation to submit statistical reports. They are provided Article 13.19 of the Code of Administrative Offenses of the Russian Federation, and their size is:

• for officials - from 10,000 to 20,000 rubles;
• for organizations - from 20,000 to 70,000 rubles.

A repeated violation will cost significantly more; the fine increases for officials to 50,000 rubles, and for legal entities - up to 150,000 rubles. The statistics agency can bring to justice within two months from the date of the violation.

At the beginning of this year, statistical authorities sent many small enterprises letters asking them to submit a stat form. MP-SP observations. It consists of filling out information on important performance indicators of companies over the past year. The form must be drawn up in accordance with federal law if the company is classified as a small business.

The provisions of the act determine that the requirement to submit forms applies to small businesses, including farms and peasant households. Firms are classified into this category based on the indicators specified in Federal Law No. 209 of July 24, 2007. This is mainly the number, revenue volume, etc.

If a company has divisions, then it must send general information to its legal address. In cases where the enterprise was partially temporarily unemployed during the year, it also needs to submit the MP JV form in the general manner.

Deadlines and penalties

Statistics form MP SP is a one-time report. It is submitted either on paper or electronically before April 1 of the year following the reporting year at the place of registration of the company, regardless of the actual address.

In cases where an enterprise does not fill out and submit the statistical surveillance form for MP joint ventures on time, or when filling it out, incorrect data is indicated, administrative measures may be applied to it, in particular the provisions of Art. 13.19 Code of Administrative Offenses of the Russian Federation.

According to these standards, fines for the company start from 20,000 rubles. up to 70,000 rubles, for its responsible persons from 10,000 rubles. up to 20,000 rub. If this violation is repeated, the organization may be fined from 100,000 to 150,000 rubles, and officials - from 30,000 to 50,000 rubles.

Sample of filling out the MP SP form

To prepare this statistical reporting, the instructions for filling out the MP sp form are used as a guide.

The report must indicate the name of the company, its address at the place of registration including postal code, registration numbers, TIN.

IN line 01 The start date of work is recorded in the form of month and year. Next, a mark is placed whether the activity was carried out, and if the answer is positive, for how many months. If the actual and legal addresses do not match, then in line 5 you need to enter the place of business.

Clause 1.5 filled out only by joint-stock companies, in it they must reflect whether there was a change of founders or not during the reporting period.

IN section 2.1 you need to fill out data on key indicators regarding employees. Here you need to indicate the number on average for the year for all employees and with a breakdown by payroll. The accrued wage funds for all employees and by payroll are also indicated.

IN line 16 information on the average number for the previous year is recorded.

IN section 2.2 it is necessary to record information on production and sales costs broken down by the cost of goods sold, the cost of those used in the reporting period, rent for equipment, premises, and other services and work.

If raw materials were processed, then you need to fill out line 18.

IN section 2.4 it is noted whether the company provided services to the population, and it is necessary to decipher whether it is a manufacturer, intermediary, etc.

The next line should reflect whether there were export operations during the reporting period.

IN section 2.6 information is filled in on sales revenue in general for the reporting period in comparison with the previous one with a breakdown by type of activity. If construction services were provided, then revenue is recorded in line 30.

IN section 2.8 it is necessary to fill in the proceeds for construction work if the services of third-party enterprises were used in its receipt, with a breakdown for construction and scientific-technical services.

Further, data on technological, organizational and marketing innovations are noted.
IN section 3.1 information on the availability of fixed assets and intangible assets is filled in. In the relevant sections you need to reflect the balances of funds at the beginning and end of the year at initial and residual values. Information about the receipt of property during the year is also entered here. The last column of the section records information about the availability of intangible assets at the beginning and end of the year, as well as their receipt.

IN section 3.2 you need to make an appropriate entry about the availability of freight transport.

Then fill in information about government support. Here you need to write down whether there was help within the framework of special programs and decipher which one. In the case where government support is not provided, it is necessary to indicate whether the company is informed about this or not.

The report is signed by the responsible official, with a description of the position, full name. The date of signing, contact phone number, and email are also indicated here.

An example of filling out the MP SP form can be seen below; the picture in the article shows only part of it.

Nuances

If a company has a freight vehicle, but rents or leases it, then it needs to fill out line 40.

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 microenterprises 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.

Form MP-1 Information on loading and unloading activities is submitted to the territorial body of Rosstat by all sea trade ports (stevedoring companies and seaport administrations). This statistical report reflects the volumes of loading and unloading of coastal, export-import and transit cargo for the month.

Seaport administrations provide in a form general information on all stevedoring companies located in the area of ​​responsibility of the AMP. Ports that are not part of the AMP submit a report independently to Rosmorrechflot.

The main primary document for recording the volume of loading and unloading work (LOW) performed is the work order or another document that replaces it for the production of LWP, issued to a team of port workers.

The report includes data for the period from 00-00 hours 01.01 to 24-00 hours of the last day of the reporting period.

The volume of PRR in the report is reflected in physical tons.

Numerical indicators of cargo transshipment (in thousand tons) are transmitted as numbers, with one decimal place. If the monthly volume of transportation through the port is less than 50 tons, 0 (zero) is entered. If there is no transportation for a separate nomenclature group of goods, the corresponding position in the report is not filled in. The number of containers is an integer.

• line 111 reflects ores, bauxites, alumina;
• on line 112 - coal, coke, including anthracite;
• on line 141 - ferrous metals, including cast iron;
• up to line 150, the volumes of loading and unloading of loaded large-capacity containers (universal, specialized) are reflected in total by their gross weight, in thousands of tons.

On line 151 - the number of loaded large-capacity containers (universal, specialized) in twenty-foot equivalent units (TEU), in whole numbers, on line 152 - the number of empty large-capacity containers.

The total volumes of loading and unloading of cargo, taking into account the means of cargo consolidation: packages, containers, lighters - on board lighter carriers, motor vehicles - on ro-ro ships and ferries, railway cars - on ferries, as well as on roll trailers, are determined by weight gross cargo (taking into account the mass of consolidation means), when cargo arrives from the sea and when sent to sea.

The values ​​of the indicators in the columns “transit” and “cabotage” are total when loading cargo “at sea” and “from sea”. When calculating them, you should use the provisions of paragraph 8 of the Procedure regarding accounting for the own weight of the means of enlargement.

The term "transit" refers to the international transit of cargo - transshipment through a port of goods to/from third countries (including CIS countries).

Transshipment through the port of empty consolidation equipment (containers, trains on ferries, lighters on lighter carriers, vehicles and others) is included in the amount of line 146.

Bunkering of ships with solid and liquid fuels is not reflected in the form.