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.
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.
| Reporting on 1-MP ANNUAL Report on the financial and economic activities of a small organization |
|
| Who represents? | Small organizations are commercial organizations with an average number of employees for the calendar year preceding the reporting year, from 16 to 100 people inclusive. |
| The report is not submitted: |
|
| Type of presentation: | Reports are submitted in the form of an electronic document using |
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.
From November 21, 2017, a new form of the 1-MP (micro) report “Report on the financial and economic activities of a microorganization” (hereinafter referred to as the 1-MP (micro) report) comes into effect.<1> . The article discusses what changes have occurred in the 1-MP (micro) report form, as well as in the instructions for filling it out.
State statistical observation of the financial and economic activities of microorganizations for 2017 is selective<2> .
The 1-MP (micro) report for 2017 is presented<3> :
— microorganizations according to the Belstat sample;
— commercial organizations newly created in 2017 (with the exception of banks and peasant (farm) enterprises).
The 1MP (micro) report can be submitted as an electronic document or on paper. The deadline for its submission is January 30, 2018.<4> .
When filling out the 1-MP (micro) report for 2017, you should take into account the changes that have occurred in its form and in the instructions for filling it out.
Thus, a microorganization that did not operate in 2017 does not fill out all sections, but only<5> :
— section I “Number of employees and wages” (hereinafter referred to as section I);
— columns A, B, C and 2 of table 7 of section VII “Production of industrial products (industrial services)”;
— section VIII “Information on the organization of accounting of business transactions” (hereinafter referred to as section VIII).
A commercial organization newly created in 2017 and not carrying out activities must fill out<6> :
— section I;
— Section VIII.
The list of documents on the basis of which the 1-MP (micro) report for 2017 is compiled includes international CMR consignment notes and travel forms. It is clarified that the 1-MP (micro) report for 2017 is also compiled on the basis of data from other documents available on the date of its submission<7> .
Data sectionI filled with one decimal place<8>. The specified section is supplemented with the following lines:
— 13 “of which dismissed (transferred, relocated) workers from among those previously hired in the reporting year to additionally introduced jobs (line 9) in case of exclusion from the staffing table”<9> ;
— 14 “Average number of women for December” and 15 “of which the average number of women for December”<10> ;
— 16 “Wage fund of payroll workers, including external part-time workers for December” and 17 “from this, wage fund of women (payroll workers, including external part-time workers) for December”<11> .
The methodology for calculating passenger volume has been clarified (line 24) sectionII"Automobile transport"(hereinafter referred to as Section II) for urban and suburban (except for tourist and excursion), intercity and international road transport in irregular traffic, as well as for tourist and excursion transportation in all types of traffic<12> .
The 1-MP (micro) report for 2017 reflects the list number of passenger taxi cars at the beginning (line 27) and the end of the year (line 28)<13> .
Section II data on lines 20, 21, 23, 24 and 26 are reflected with one decimal place, on lines 27 and 28 - in integers<14> .
It is clarified that a construction (design) micro-organization-contractor applying a simplified taxation system, when filling out sectionIII "Financial results"(hereinafter referred to as Section III) on lines 70, 71, 72 and 73 reflects the cost of construction work and services (including repair, construction, design) performed in-house on the basis of construction agreements and (or) contracts for construction (design) work<15> .
ChapterIII and sectionIV“Status of settlements as of January 1 of the year following the reporting year” supplemented with footnote: “<1>Sections III and IV are not completed by insurance organizations.”
It is clarified that chapterV"Scope of contract work" filled out on the basis of acceptance certificates for completed construction and other special installation work according to approved forms<16>and other primary accounting documents available (executed) as of the date of the report<17> .
When making payments in foreign currency, data on the volume of contract work performed in-house are recalculated into Belarusian rubles in accordance with NAS N 69<18> .
It is clarified that when filling out chapterVI“Information on the organization’s activities by type of economic activity”(hereinafter referred to as Section VI), a microorganization that makes payments in foreign currency reflects data on the volume of production (work, services) at prices converted into Belarusian rubles in accordance with NAS N 69<19> .
Finished products supplied for export in accordance with concluded contracts are included in the volume of industrial production at contract prices, converted into Belarusian rubles in accordance with NAS N 69. As before, taxes and fees calculated from revenue, export duties are deducted from the contract price and the cost of transporting products from the origin station to the destination station. If delivery is carried out by the microorganization’s own resources and the cost of delivery is not formed individually for each contract and is not highlighted separately in the contract, then transportation costs are not excluded from the contract price<20> .
It is clarified that prototypes, which are the final stage of research, development and experimental technological work (hereinafter referred to as R&D) and the property rights to which belong to microorganizations, are included in the volume of industrial production only if there are documents confirming their quality. In Section VI, scientific and technical activities do not need to be separately identified<21> .
It is clarified that the volume of industrial production does not include the cost of raw materials and supplies of the customer (raw materials supplied by customers) accepted into the off-balance sheet accounting account 003 “Materials accepted for processing” and not paid for by the micro-organization-manufacturer<22> .
If a micro-organization performs only the functions of a customer during the construction of buildings and subsequently sells the construction project (part of it) to other organizations or individuals, then the profit from such a sale is reflected in the year of signing the acceptance certificate of the property, regardless of the terms of payment (100 percent prepayment or installment payment)<23> .
It is clarified that the volume of production of products (works, services) of a microorganization carrying out general construction and special work on the construction of buildings, structures and other construction projects does not include the cost of equipment installed and repaired at the construction site, as well as the cost of parts purchased or manufactured at the construction site for equipment completion<24> .
A procedure has been introduced for reflecting the volume of production (work, services) by microorganizations carrying out R&D<25> .
It is clarified that in the 1-MP (micro) report for 2017, the cost of design and survey work is included along with the cost of services for conducting state examination of urban planning and design documentation<26> .
Microorganizations paying a single tax on imputed income , in table 8 sectionVIII on line 220 “Code of the organization of accounting of business transactions” must enter the number 3.