In addition to tax reporting, legislative acts provide for the obligation of a business entity to submit reports to statistics. Which forms to submit are determined by Rosstat independently and communicated to companies and entrepreneurs. Currently, there is a service where you can use your Taxpayer Identification Number (TIN) to view reports to statistics in 2018, a list of forms and deadlines for submission.
Legal norms establish the obligation to submit statistical reports to Rosstat. Moreover, what kind of reports need to be submitted depends on the status of the business entity, the type of activity performed, size, etc.
If a company does not operate, its reporting obligation does not disappear. She still has to fill out the forms and send them to statistics. If she does not have indicators, then she must prepare a letter with explanations and submit it to Rosstat.
Submission of reports to statistics in 2018 is also provided for organizations classified as small businesses and subject to preferential tax treatment. For these entities, the list of forms that need to be sent to statistics has been significantly reduced.
Attention! To find out which reports need to be sent to the statistical authorities, you need to go to the website of this authority (http://statreg.gks.ru/), enter your TIN, or OGRN, or.
After this, the “Reporting to statistics by TIN” service will display a list of forms required for submission, as well as the deadlines by which subjects must send them to the statistical authorities.
Also, organizations should not forget that they must all submit financial statements to Rosstat at the end of the year. It is submitted to statistics after it is accepted by the tax authorities, that is, with a mark of acceptance by them.
Attention! Also, statistics periodically conducts sample studies, as a result of which subjects included in the sample must submit the prescribed forms. Rosstat officially notifies the business entity about this.
Reporting to statistics in 2018, list of forms and deadlines for submission
| Form name | Who serves? | Submission deadline |
| Monthly | ||
| Information about fuel reserves ( 4-stocks) 0607019 | OOO | Until the 2nd day of the month after the reporting month. Not issued on April 1st, May 1st and June 1st |
| Information about the production of products by an individual entrepreneur ( 1-IP (month)) 0610001 | IP | |
| Information on the production and shipment of goods and services ( P-1) 0610013 | OOO | On the 4th working day after the reporting month |
| Information on the production of military (defense) products ( Appendix 2 to form No. P-1) 0610054 | OOO | On the 4th working day after the reporting month |
| P (services)) 0609707 | OOO | On the 4th working day after the reporting month - if the average number of employees is more than 15 people |
| 1-manufacturer prices) 0616007 | LLC, IP | On the 22nd day of the reporting month |
| Information about the production of products by a small enterprise ( PM-prom) 0610010 | LLC, IP | On the 4th working day after the reporting month |
| Information on average prices for grain purchased by industrial organizations for primary production ( 2-purchase prices (grain)) 0616021 | OOO | Until the 15th day of the month after the reporting month. |
| Information on purchase prices of certain types of goods ( 2-purchase prices) 0616008 | OOO | Until the 18th day of the month after the reporting month. |
| Information on producer prices for mineral fertilizers ( 1-producer prices (fertilizers)) 0616022 | OOO | On the 22nd day of the reporting month |
| Survey of business activity of organizations in mining, manufacturing, production and distribution of electricity, gas and water ( 1-DAP) 0610019 | OOO | Until the 10th day of the reporting month |
| Information on the production and supply of military (defense) products ( 1-PO) 0610053 | OOO | Until the 5th day of the month after the reporting month. |
| Information on residues of explosive materials for industrial use ( 1-VM (urgent)) 0607033 | OOO | |
| Information on the production, shipment and balances of explosive materials for industrial use ( 1-PS (urgent)) 0610033 | OOO | On the 5th day after the reporting month |
| Quarterly | ||
| P-5 (m)) 0610016 | OOO | Until the 30th day of the month after the reporting quarter |
| Information on the costs of production and sale of products (goods, works, services) ( 5-Z) 0608014 | OOO | Until the 30th day of the month after the reporting quarter. It is necessary to fill out the form 3 months, half a year, nine months in advance |
| Information on the main performance indicators of a small enterprise ( PM) 0601013 | OOO | Until the 29th day of the month after the reporting quarter |
| Information on book publishing activities ( 1-I) 0609503 | OOO | Until the 5th day of the month after the quarterly report |
| Information about the activities of the insurer ( 1-SK) 0608012 | OOO | After 35 days after the reporting quarter |
| Questionnaire for surveying the transportation activities of entrepreneurs - owners of trucks ( No. 1-IP (truckload)) 0615069 | IP | The specific deadline is determined by Rosstat. |
| Information on the volume of paid services to the population by type ( P (services)) 0609707 | OOO | On the 15th working day after the reporting quarter - if the average number of employees is less than 15 people |
| Survey of business activity in the services sector ( 1-YES (services)) 0609708 | OOO | On the 15th day of the second month of the reporting quarter |
| Survey of business activity of small enterprises in mining, manufacturing, production and distribution of electricity, gas and water ( DAP-PM) 0610017 | OOO | Until the 10th day of the final month in the reporting quarter |
| Information on production, shipment and prices of medicines ( 2-LEK (industrial)) 0610032 | OOO | |
| Information on the release and shipment of medical products (medical equipment and medical devices) ( 1-medical products) 0610082 | LLC, IP | On the 20th day after the quarterly report |
| Information on the production and shipment of folk arts and crafts products by a small enterprise ( P-NHP-M) 0610099 | OOO | Until the 15th day after the quarterly report |
| Information on the shipment of goods, works and services related to nanotechnology ( 1-NANO) 0610012 | OOO | |
| Information on the production of rocket and space technology ( 1-RKT) 0610100 | OOO | Until the 30th day after the quarterly report |
| 1-P (fish)) 0610075 | LLC, IP | Until the 30th day after the quarterly report |
| Semi-annual | ||
| Information on the activities of publishing periodical printed media ( 1-I (media)) 0609516 | OOO | Until January 15 and July 15 for the past six months |
| Annual | ||
| Basic information about the activities of the organization ( 1-enterprise) 0601009 | OOO | |
| Information on the main performance indicators of a micro-enterprise ( MP (micro)) 0601016 | OOO | Until February 5 after the end of the reporting year |
| MP(micro)-nature) 0601024 | OOO | |
| Information on the use of intellectual property ( 4-HT (list)) 0604013 | OOO | Until January 25 after the end of the reporting year |
| Information on the use of fuel and energy resources ( 4-TER) 0610068 | OOO | Until February 16 after the end of the reporting year |
| Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas ( 3-inform) 0604018 | OOO | Until March 25 after the end of the reporting year |
| Information about the activities of a socially oriented non-profit organization ( 1-SONKO) 0608028 | OOO | Until April 1 after the end of the reporting year |
| Information on the activities of the self-regulatory organization of auditors ( 3-audit) 0609712 | OOO | Until April 1 after the end of the reporting year |
| Information on the volume of paid services provided to the population by an individual entrepreneur ( No. 1-IP (services)) 0609709 | IP | |
| Information about the activities of an individual entrepreneur ( 1-IP) 060101 | IP | Until March 2 after the end of the reporting year |
| Information about the production of products by a micro-enterprise ( MP (micro)-nature) 0601024 | IP | Until January 25 after the end of the reporting year |
| Information about technological innovations of a small enterprise ( 2-MP innovation) 0601011 | OOO | Until April 9 after the end of the reporting year - once every two years |
| Information on the volume of paid services to the population ( 1-services) 0609703 | OOO | |
| Information on prices of producers of industrial goods (services) ( 1-manufacturer prices) 0616007 | LLC, IP | Until March 11 after the end of the reporting year |
| Information on production, shipment of products and balance of production capacity ( 1-nature-BM) 0610035 | OOO | |
| Information on the production and shipment of composite materials ( appendix to form No. 1-natura-BM) 0610034 | OOO | Until February 10 after the end of the reporting year |
| Information on the production of DOC and PSF chemicals subject to declaration and control under the Convention ( 1-XO) 0610086 | OOO | Until January 27 after the end of the reporting year |
| Information on the production and consumption of chemicals of lists 2 and 3, subject to declaration and control under the convention ( 2-XO) 0610087 | OOO | Until January 25 after the end of the reporting year |
| Information about audit activities ( 2-audit) 0609711 | LLC, IP | Until March 1 after the end of the reporting year |
| Information about stationary social service organizations for elderly citizens and disabled people (adults and children) ( 3-social security (consolidated)) 0609318 | LLC, IP | Until February 10 after the end of the reporting year |
| Information on the cost and profitability of military (defense) products ( 1-SR) 0610052 | OOO | Until April 1 after the end of the reporting year |
| Information on fish catch, extraction of other aquatic biological resources and withdrawal of objects of commercial aquaculture (commercial fish farming) ( 1-P (fish)) 0610075 | LLC, IP | Until February 15 after the end of the reporting year |
| Information on the current market value of mineral reserves ( 1-RSPI) 0609062 | LLC, IP | Until April 1 after the end of the reporting year |
There is also a separate liability for failure to submit or violation of the deadline for submitting financial statements to Rosstat:
- a legal entity faces a fine of 3000.00 - 5000.00 rubles.
- The director will pay 300.00 -500.00 rubles for this violation.
- entrepreneurs can be held liable 100.00 – 300.00 rub.
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DECISION of the State Statistics Committee of the Russian Federation dated 12/26/2000 129 (as amended on 02/14/2002) ON APPROVAL OF STATISTICAL INSTRUMENTS FOR... Relevant in 2018
INSTRUCTIONS FOR COMPLETING FEDERAL STATE STATISTICAL OBSERVATION FORM N 5-З "INFORMATION ON THE COSTS OF PRODUCTION AND SALES OF PRODUCTS (WORKS, SERVICES)"
(as amended by Resolution of the State Statistics Committee of the Russian Federation dated February 14, 2002 N 13)
1. The statistical form is submitted by all legal entities (including enterprises of foreign and mixed ownership with Russian and foreign participation) that are commercial organizations, as well as non-profit organizations producing goods and services for external sale (except for small businesses), budget organizations , banks, insurance organizations).
2. The form includes information on the legal entity as a whole, i.e. for all branches and structural divisions of this legal entity, regardless of their location.
Legal entities submit this form, as a rule, at the place of their state registration. An exception to this rule is cases when a legal entity registered on the territory of a constituent entity of the Russian Federation does not carry out business activities on its territory. In this case, the form is submitted at the place of actual business activity.
Temporarily non-operating enterprises, where production of goods and services took place during part of the reporting period, submit a form on a general basis indicating the time from which they have not been working.
Subsidiaries and dependent business companies submit the form on a general basis. The main business company or partnership that has subsidiaries or dependent companies does not include information on subsidiaries and dependent companies in the form. Associations of legal entities (associations and unions) in the specified form reflect data only on activities recorded on the balance sheet of the association, and do not include data on legal entities that are members of this association.
3. Data for the corresponding period of the previous year presented in the form for the reporting period must coincide with the data in the form presented for the same period last year, except in cases of reorganization of a legal entity, change in the methodology for generating indicators or clarification of data for the previous year. All cases of discrepancies in data for the same periods, but given in different forms, must be explained in the legend to the form.
If in the reporting period there was a reorganization, change in the structure of the legal entity or the methodology for calculating indicators, then in the form the data for the previous period are given based on the new structure of the legal entity or methodology adopted in the reporting period.
4. The form is used only to obtain summary statistical information. It cannot be used for tax purposes or provided to other commercial organizations.
12. Lines 66, 67 reflect the balance of work in progress, semi-finished products, tools and devices of own production, not included in the cost of products, respectively, at the beginning and at the end of the reporting period.
Agricultural organizations on these lines show the balance of work in progress for crop production and livestock farming (costs for sowing winter crops, plowing plowed land, fallows and other work, for raising young animals and fattening livestock) respectively at the beginning and end of the year, as well as the cost of growing young perennial plantings until fruiting age. Its assessment is made at the cost of work performed.
13. Line 68 takes into account the cost of unpaid processed raw materials of the customer (toll), including unpaid raw materials of a foreign partner. The specified information is generated on the basis of data from off-balance sheet account 003 “Materials accepted for processing,” intended to summarize information about the availability and movement of raw materials and customer materials accepted for processing (supplied raw materials), not paid for by the manufacturer, or other sources of information.
14. Line 69 shows data on value added tax on material resources used, which are subtracted from the total amount of VAT on finished products and taken from account 19 “Value added tax on acquired assets.”
23. On line 107, enterprises and organizations engaged in the production of electrical energy show the actual volume of electrical energy produced for the reporting period in sales prices (excluding value added tax) and the costs of its production in current prices. This line is filled in by power plants of all types, joint-stock companies - energy, industrial enterprises and organizations that have power plants on their balance sheet. The report as a whole for JSC Energy is compiled on the basis of the corresponding reports of all power plants included in it.
24. On line 108, enterprises and organizations producing thermal energy show the actual volume of thermal energy produced for the reporting period in sales prices (excluding value added tax) and the costs of its production in current prices. This line is filled in by power plants, thermal power plants, joint-stock companies - energy, municipal boiler houses, industrial enterprises and organizations that have boiler houses and (or) boiler rooms on their balance sheet.
25. On line 109, energy supply organizations show in current prices the total volume of services for the transmission of electrical energy supplied to the electrical network, and the costs of transmitting electrical energy through electrical networks. This line does not reflect the cost of self-produced and purchased electricity.
This line is filled out by joint-stock companies - energy, electric networks, municipal enterprises, resellers and other organizations providing services for transmitting electricity to consumers.
26. On line 110, energy supply organizations show in current prices the volume of services for the transmission of electrical energy supplied to the electrical network to consumers - subjects of the federal wholesale electrical energy (capacity) market - FOREM, in actual prices without value added tax, costs of providing services energy supply organizations for the transmission of electrical energy through electrical networks for consumers - FOREM subjects.
27. Line 111 reflects in current prices (excluding value added tax) the volume of services provided by the energy supply organization for the transfer of electrical energy to consumers from other suppliers, the costs of services for the transfer of electrical energy to consumers receiving electrical energy from other suppliers.
28. Line 112 takes into account in current prices (excluding value added tax) the volume of services provided by the energy supply organization for the transfer of thermal energy through heating networks to consumers and the costs of transferring thermal energy to consumers. This line does not reflect the cost of self-produced and purchased thermal energy. This line is filled in by joint-stock companies - energy, district boiler houses of municipal subordination, heating networks, industrial and other organizations that have boiler houses, boiler houses and heating networks on their balance sheet.
Features of filling out individual indicators by RAO "UES of Russia" organizations
29. On line 22, organizations of the RAO UES of Russia system reflect purchased energy of all types:
Electric energy (power) purchased on the wholesale market and (or) from other producers for further processing, transportation, distribution and sale, as well as for technological purposes, based on the duly approved balance of electric energy and power and tariffs for electric energy ; thermal energy (power) from third-party heat producers - based on planned consumption volumes and tariffs forecast for the regulation period;
Electrical and thermal energy purchased for economic (production) needs - based on standard (calculated) consumption volumes and tariffs forecast for the regulation period.
The cost of energy of all types is included in the data of lines 02 - cost of production (work, services), 03 - costs of production, sales of products (work, services), 04 - material costs.
On the free line, 62 electric power enterprises included in the RAO UES of Russia system (from line 22) reflect the cost of purchased electrical energy (power) and purchased heat received from energy supply organizations (including block stations) of the Unified Energy System from the federal ( All-Russian) wholesale market for electrical energy (capacity), and on free line 63 reflect the cost of fuel (from line 17) for technological purposes for the production of electrical energy and the supply of thermal energy.
With the introduction of this instruction, the effect on the territory of the Russian Federation of the Instructions for filling out the federal state statistical observation form N 5-z “Information on the costs of production and sales of products (works, services)”, approved by Resolution of the State Statistics Committee of Russia dated March 21, 1998 N 32 (with additions and changes dated 03/09/99 N 16).
Department of Enterprise Statistics and
structural surveys
Form 5-Z must be submitted to Rosstat by legal entities in order to inform the department about the costs of producing goods, services and works. Let's take a closer look at who submits the report and when and how it is filled out. And of course, we will give you the opportunity to download Form 5-Z and a completed sample.
Why do you need statistics form No. 5-Z?
The form in question is a statistical reporting document and should, based on the results of the 1st quarter, half a year and 9 months - before the 30th day of the month following the reporting period, be sent to Rosstat by all legal entities that are not SMPs, banks, insurance and other financial firms, and also those not included in the budget system.
Small businesses include companies that:
- have a staff of up to 100 people (subclause 2, clause 1.1, article 4 of the law “On the development of small and medium-sized businesses” dated July 24, 2007 No. 209-FZ);
- have revenue not exceeding RUB 800,000,000. per year (clause 1 of the Decree of the Government of the Russian Federation dated July 13, 2015 No. 702).
- have an authorized capital of which no more than 25% belongs to the state (or municipality), 49% to foreign or other legal entities that are not subjects of the SMP.
Such firms are not required to send the reporting document in question to Rosstat.
Using Form 5-Z, Rosstat is informed about the company’s expenses for the production and sale of goods, services and work. This information is reflected for the entire legal entity as a whole - the document also takes into account those figures that characterize the activities of the company’s divisions.
At the same time, Form 5-Z is submitted to Rosstat by the company, its subsidiaries, as well as organizations dependent on it, separately. Information about subsidiaries and dependent organizations is not recorded by the reporting company in the financial statements.
Form No. 5-Z, current in 2019, was approved by Rosstat order No. 320 dated July 15, 2015.
NOTE! Instructions for filling out Form 5-Z for 2019 were approved by Rosstat Order No. 65 dated February 12, 2018 and are applied taking into account additions from Order No. 63 dated February 12, 2019.
Filling out the 5-Z statistics form according to the instructions: procedure
Filling out the 5-Z statistics form is carried out by:
- entering the necessary information on the title page;
- filling out the main information area of the document, represented by two sections;
- filling out the certification block of the document.
Let us study the specifics of solving each of the noted problems in more detail.
Title page
The title page of form No. 5-Z indicates:
- reporting period (taking into account that information should be reflected on an accrual basis);
- the name of the reporting company - full according to the charter, as well as short - if available;
- the company’s address is the legal one, and if it differs from the actual one, then the actual one;
- OKPO code, as well as the main OKVED code of the reporting company.
The next step is to fill out section 1 of the document.
Section 1
Section 1 of Form 5-Z reflects the main economic indicators of the organization given in column 1 of the table in this section - for the reporting period, as well as for the same period last year.
The corresponding economic indicators can be classified into the following main groups:
1. Indicators of shipment and sale of goods, services and works.
Since 2019, it has been clarified that the sales volume in line 01 must be indicated without taking into account customs and export duties (Rosstat order No. 63 dated February 12, 2019).
2. Expenses:
- for the purchase of goods for resale;
Since 2019, it has been clarified that lines 03 and 04 reflect real estate acquired for resale, and there are also a number of clarifications for persons associated with construction (Rosstat order No. 63 dated 02/12/2019).
- for the purchase of raw materials, materials, semi-finished products for production;
- for the purchase of fuel, energy, water;
- for the purchase of raw materials, materials and semi-finished products purchased for production, but subsequently resold;
- for the reclamation of land areas;
- for wages, contributions to state funds;
- for insurance;
- for rent;
- to pay for the services of third-party companies;
- for the purchase of forest plantations;
- representative;
- others.
3. Balance indicators:
- for goods originally purchased for resale;
Starting from 2019, lines 04 and 05 reflect unsold real estate items as inventory balances (Rosstat order No. 63 dated February 12, 2019).
- on raw materials, materials and semi-finished products for production;
- for finished products;
- for work in progress.
4. Depreciation:
- fixed assets;
- intangible assets.
5. Taxes included in the cost of goods, services, and work.
Section 1 of Form 5-Z is also supplemented with a reference block. It records, in relation to the reporting period, as well as the same period last year:
- cost of used raw materials;
- the amount of VAT for the reporting period;
- the amount of subsidies received from the budget;
- the amount of fees for using the infrastructure given in lines 67-70 of the table in section 1 (as part of the costs).
The data in the table of section 1 is recorded in thousands of rubles.
Section 2
Section 2 of Form 5-Z reflects data on electricity and thermal energy produced by the company and supplied to the market. In correlation with such indicators as production volume, as well as production and transmission costs - for the period from the beginning of the year to the reporting and similar periods of last year, the following information is indicated:
- on electricity production;
- on the production of thermal energy;
- about transmission services for each type of energy.
The data in the table in section 2 is also recorded in thousands of rubles.
Document signature
The certification block of the form following Section 2 must include:
- date of completion of the document;
- signature of the head of the company or employee who has the authority to certify the document;
- an indication of the position of the person who signed the form, as well as his contact information.
This is the sequence of filling out form No. 5-Z. There are a number of nuances of working with the document that are useful to pay attention to - they are taken into account in the instructions for filling out Form 5-Z.
Filling out statistics form No. 5-Z: what to pay attention to?
When filling out form No. 5-Z, you must keep in mind that:
- the information indicated for a particular period of the previous year must completely coincide with that presented in the reports for the corresponding period earlier (unless the legal entity was reorganized or the methodology for reflecting indicators in the reports was changed);
- if the company was nevertheless reorganized or there were changes in the methodology for reflecting indicators in reporting, the information in Form 5-Z is provided based on the relevant changes;
- in any case, discrepancies between the indicators for the periods of last year, recorded earlier in the reporting and reflected in the current reporting, must be explained in the explanation to the document;
- information in the form is reflected on an accrual basis from the beginning of the year;
- data on business indicators reflected in the form must correspond to the documentation maintained by the company as part of accounting.
Where can I download a sample form for 2019?
You can download a sample of filling out Form 5-Z, presented in Word format, on our portal.
Results
Rosstat, collecting data as part of scheduled observations, instructs legal entities that are larger in scale of activity than small enterprises (but do not belong to economic entities in the financial and budgetary sectors) to inform the agency about the costs associated with the production and sale of goods. For these purposes, form No. 5-Z is used.
You can find other information about reporting to Rosstat in the articles:
Organizations must report to Rosstat information on the costs of production and sale of products (goods, works, services). For these purposes, Form 5-Z was developed (approved by Rosstat Order No. 320 dated July 15, 2015).
Statistical form 5-Z: who exactly should submit this form
Form 5-Z to “statistics” (as accountants often call Rosstat and its territorial branches) must be submitted by all legal entities, with the exception of:
- organizations related to small businesses. You can check whether your company is a small business by contacting the special register of the Federal Tax Service;
- budgetary organizations;
- banks, insurance companies and other financial and credit organizations.
By the way, you can always clarify whether you need to submit this or that statistical reporting, incl. Form 5-Z, specifically for your organization. To do this, use the Rosstat online service.
Form 5-Z in “statistics”: form
You can download form 5-Z on the Rosstat website or in the ConsultantPlus database.
Form 5-Z in 2016: submission deadlines
This form is quarterly. Form 5-3 is submitted based on the results of the first quarter, first half of the year and 9 months. The deadline for its submission is the 30th day of the month following the reporting period. Moreover, if the last day of delivery falls on a weekend/non-working holiday, then the deadline is postponed to the next working day following this weekend/holiday (Resolution of the State Statistics Committee of the Russian Federation dated 03/07/2000 No. 18).
Accordingly, in 2016, Form 5-Z is submitted within the following deadlines:
Form 5-Z: reporting composition
This form consists of two sections:
- section I “General economic indicators”. This section reflects information on the shipment of goods of own production (work/services performed/provided by one’s own resources), as well as information on the costs of producing goods (work/services);
- Section II “Information on the production of electrical and (or) thermal energy, transmission services and the costs of their production and transmission.”
Filling out Form 5-Z in “statistics”
The indicators of Section I are formed on the basis of accounting data.
Section II indicators are completed in accordance with instructions for separate accounting of costs associated with production and energy transmission services, approved by the government agency regulating activities in the field of energy and electrification.
Indicators of sections I and II are reflected in thousand rubles.
The report is filled out with a cumulative total from the beginning of the year. In this case, in Form 5-Z it is necessary to reflect data for the reporting period from the beginning of the current year and data for the same period of the previous year. Accordingly, the data from last year indicated in the report for the current period must coincide with the data in Form 5-Z presented for the same period last year (clause 3 of the Directive (Appendix No. 15 to Rosstat Order No. 320 dated July 15, 2015)). That is, for example, the data in column 2 of section I of form 5-Z for the first half of 2016 should be identical to the data reflected in column 1 of form 5-Z for the first half of 2015.
More information about filling out Form 5-Z can be found in Rosstat Order No. 53 dated February 10, 2015.
Form 5-З: if the organization has separate divisions
Form 5-Z is filled out for the organization as a whole. That is, if an organization has OP/branches, then the organization must include information on its structural divisions in its reporting (clause 2 of the Directive (Appendix No. 15 to Rosstat Order No. 320 dated July 15, 2015)).
Form 5-Z: reporting methods
You can submit Form 5-Z to the territorial office of Rosstat (TOGS) at the location of the organization in one of four ways:
- personally (reporting is submitted by the manager or an authorized person based on a power of attorney);
- by mail. The report is sent by registered mail with a list of attachments and notification of receipt;
- via telecommunication channels (TCC);
- through the Web collection system. The essence of this system is that the organization sends a report electronically directly to its territorial office, i.e., without the participation of special operators. The nuances of presenting statistical reporting through a Web collection system can be found on the website of a specific TOGS. As a rule, information about this system is posted in the “Electronic reporting” section (see, for example, the website of the Moscow TOGS).
Form 5-Z: what an organization can be fined for
If an organization submits Form 5-3 late or does not submit it at all, it will be fined. The amount of the fine (for a primary violation) is (Part 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation):
- for an organization - from 20,000 to 70,000 rubles;
- for its officials - from 10,000 to 20,000 rubles.
The company faces the same fine if Rosstat employees discover that the information in Form 5-Z is unreliable.
Form 5-Z reflects information about costs in the process of producing goods or providing services. It must be submitted to the territorial office of Rosstat.
Who delivers and when?
The document in question must be submitted only legal entities. The obligation does not apply to individual entrepreneurs. Some categories of companies do not have to submit this form:
- Small businesses.
- Government agencies or budgetary organizations.
- Financial and credit activities.
If you need to clarify the question of whether a particular company belongs to the small business sector, this can be done on the website of the Federal Tax Service https://www.nalog.ru/. Since all organizations of the type in question are included in a special national register, it is possible to say for sure whether a particular enterprise is a small business entity. In this case, the date on which the information provided is current is indicated on the corresponding page.
The Rosstat website http://www.gks.ru/ provides the opportunity to make a request about what kind of statistical reporting is mandatory for a specific company. By making the appropriate request, you can receive a complete list of mandatory statistical reporting.
The type of reporting in question is submitted after every quarter. The deadline for submission ends on the 30th day of the month following the reporting month. In situations where the specified date falls on a non-working day, the due date is extended before the first working day. During the year, delivery occurs three times: for the first quarter, half a year and nine months.
Reports prepared for submission should consist of:
- "General economic indicators". This section indicates basic data on the volume of goods shipped to customers, as well as information on services provided and work performed for customers. Information about the costs incurred is also provided.
- Specialized section. It covers issues about the production of such types of energy as thermal and electrical. In this case, the costs of production and transmission to consumers must be indicated.
The Rosstat website provides the opportunity to download a form to fill out and submit. At the same time, you can be sure that this form takes into account current changes in legislation.
Numerical indicators must be indicated in thousands of rubles. The data in the first section must be indicated in accordance with the accounting data. The second uses figures from special separate accounting for the production of electrical and thermal energy. The procedure is determined by the regulations of local authorities.
First, you must fill out the cover page of the form correctly. Enter in the appropriate columns the following information:
- The reporting period for which information is provided.
- Name of the organization. In this case, it is necessary to indicate both short and full.
- Legal address of the company. In this case, it is necessary to indicate the actual location of the enterprise.
- OKPO and OKVED codes.
Filling is done in such a way that the cumulative total from the beginning of the year is reflected. Not only current data is indicated, but similar information relating to the same period last year is provided for comparison.
In addition to data on goods shipped, work performed, and services, various types of costs are discussed in detail. They are considered by category:
- Insurance related.
- Purchasing goods for the purpose of further resale.
- Purchase of materials, components and semi-finished products for our own production.
- Payments for rent of premises or equipment.
- Entertainment expenses.
- Other expenses.
It is also necessary to indicate the amount of balances in the enterprise’s warehouses. Turn on following sections:
- Finished products that have not yet been shipped.
- Unused materials and components.
- Bought but not sold goods purchased for trade.
- Remains related to products whose production has not been completed.
In addition, the report includes data on the depreciation of intangible assets and fixed assets. The amounts of taxes that should be included in the cost of products are also taken into account.
In cases where the company has separate branches, as well as separate divisions, they do not submit a separate form. Their figures are included in reporting throughout the enterprise.
The situation for branches of foreign companies located on the territory of the Russian Federation is different. They conduct business as separate firms and are subject to relevant laws. In this case, they are required to submit Form 5-Z.
If the reporting documents are drawn up and executed, you can submit them to Rosstat in several different ways:
- The most common option is when the papers are delivered by a specially authorized person. In this case, a corresponding power of attorney must be issued for him. This can also be done by the head of the company.
- An acceptable situation is when the report is sent by post. In this case, it must be sent by registered mail. It must include a description of the contents and a notification of delivery.
- If possible, you can use special telecommunication channels for delivery.
- There are special Web collection systems. A system of cryptographic protection of transmitted information is used. This can be done in one of two modes: online or offline.
The Web collection system provides clients with a number of important advantages:
- Free provision of special software.
- The ability to directly fill out reporting documents through this system.
- There is no need to duplicate submitted reports on paper.
- Ensures complete confidentiality of information.
- Built-in control is used, which helps to detect and correct errors at the early stages of registration.
- Upon delivery, not only time, but also transport and postal costs are reduced.
- You can view previously submitted reports.
Providing reporting is mandatory for the enterprise throughout its entire existence. If, for example, a company goes bankrupt, this does not change the fact that it is obliged to submit the form in question. If this is not done, you will have to pay the appropriate fine.
The obligation to submit these reports ceases only after the company is liquidated in accordance with legal requirements.
Conclusion
If an organization fails to submit reports for any reason, this is an administrative offense and will be punishable by a fine. Penalties will also be applied if submitted late.
In this case, the organization will have to pay the amount for the first violation from 20,000 to 70,000 rubles, and officials - from 10,000 to 20,000 rubles.
If false information is provided, the same fine may be imposed.
