Starting November 21, 2017 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)<1> . The article discusses what changes have occurred in the form of a 1-mp (micro) report, as well as in the instructions for filling it out.

State statistical monitoring of the financial and economic activities of micro-organizations for 2017 is selective<2> .

The 1-mp (micro) report for 2017 is presented by<3> :

— microorganizations according to the Belstat sample;

– newly created in 2017 commercial organizations(with the exception of banks and peasant (farm) households).

A 1-mp (micro) report can be submitted as an electronic document or on hard copy. The deadline for submission is January 30, 2018.<4> .

When filling out the 1-mp (micro) report for 2017, one 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 carry out activities 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 for business transactions” (hereinafter referred to as section VIII).

A newly established in 2017 and non-operating commercial organization 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 consignment notes "CMR", 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 as of the date of its submission<7> .

Data sectionI filled with one decimal place<8>. The specified section is supplemented with the lines:

— 13 “of them dismissed (transferred, relocated) employees from among those previously hired in the reporting year for additionally introduced jobs (line 9) in case of exclusion from staffing» <9> ;

- 14 "Average number for December" and 15 "of which the average number of women for December"<10> ;

- 16 "Fund wages employees on the payroll, including external part-time workers for December" and 17 "of which the payroll of women (employees on the payroll, including external part-timers) for December"<11> .

The methodology for calculating the volume of passenger turnover has been clarified (line 24) sectionII"Automobile transport"(hereinafter - Section II) for urban and suburban (with the exception of tourist and excursion), intercity and international road transportation 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 taxi cars at the beginning (line 27) and the end of the year (line 28)<13> .

The data of Section II on lines 20, 21, 23, 24 and 26 are reflected with one decimal place, on lines 27 and 28 - in whole numbers<14> .

It is clarified that a construction (design) microorganization-contractor applying a simplified taxation system, when filling out sectionIII "Financial results"(hereinafter - Section III) in lines 70, 71, 72 and 73 reflects the cost construction works and services (including repair and construction, design) performed on their own on the basis of work contracts and (or) contracts for construction (design) work<15> .

ChapterIII and sectionIV"The status of settlements as of January 1 of the year following the reporting year" supplemented with a footnote: "<1>Sections III and IV are not filled out by insurance organizations.

It is clarified that chapterV"Volume of contract work" is filled in 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 calculating in foreign currency data on the volume of contract work performed on its own are recalculated into Belarusian rubles in accordance with NAS N 69<18> .

It is explained that by filling chapterVI"Information on the activities of the organization by type economic activity» (hereinafter referred to as Section VI), a microorganization that makes settlements in foreign currency reflects data on the volume of production of products (works, 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 industrial production at contract prices converted into Belarusian rubles in accordance with NSBU N 69. As before, taxes and fees calculated from proceeds, export duties and the cost of transporting products from the station of departure to the station of destination are deducted from the contract price. If the 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 allocated 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 development work (hereinafter referred to as R&D) and the property rights to which belong to a microorganization, are included in the volume of industrial production only if there are documents confirming their quality. In section VI, the implementation of scientific and technical activities does not need to be highlighted separately.<21> .

Clarified that the volume of industrial production does not include the cost of raw materials and materials of the customer (tolling raw materials) accepted to the off-balance sheet accounting account 003 "Materials accepted for processing" and not paid by the microorganization-manufacturer<22> .

If a microorganization performs only the functions of a customer during the construction of buildings and subsequently sells the construction object (its part) to other organizations or individuals, then the profit from such a sale is reflected in the year of signing the act of acceptance and transfer of the property, regardless of the terms of payment (100% prepayment or installment payment)<23> .

It is clarified that in the volume of production of products (works, services) a microorganization carrying out general construction and special work for the construction of buildings, structures and other construction projects, does not include the cost of equipment being installed and repaired at the construction site, as well as the cost of parts purchased or manufactured at the construction site to complete the equipment<24> .

The procedure for reflecting the volume of production of products (works, services) by microorganizations engaged in R&D has been introduced<25> .

It was clarified that in the 1-mp (micro) report for 2017, the cost of design and survey work included together with the cost of services for the state examination of urban planning and design documentation<26> .

Microorganizations paying single tax on imputed income , in table 8 sectionVIII on line 220 "Code of the organization of accounting for business transactions" must put down the number 3.

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;
• operating income should not exceed 120 million rubles.

What reports are submitted to the statistics of microenterprises 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, micro-business entities are only subject to selective observation once a year. Its rules are established by the Decree of the Government of February 16, 2008 No. 79.

A complete list of statistical reporting for micro-organizations consists of 18 forms. The vast majority of them are associated with specific activities. Main form: MP (micro); who is required to submit a report, we will understand below.

To understand whether an organization was included in the sample or not, you should refer to the special resource of Rosstat statreg.gks.ru. On the page that opens, by filling in 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) deadlines 2019

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

Blank MP (micro)

The date for the submission of the MP (micro) report is set for February 5. Late submission of the form may result in penalties. According to article 13.19 of the Code of Administrative Offenses of the Russian Federation, a fine for a company for failing 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 a request is made to the statreg.gks.ru resource, it is not reflected in the list. In order to avoid penalties, we recommend that you save a screenshot of the page. If the report was not named in the list to be submitted on the resource and the company was not notified in writing by Rosstat about the need to submit the report, penalties are not applied.

Also, statistical authorities may request the completion of the MP (micro) form - nature. It contains information about the products manufactured, is filled in quantitative terms and must be submitted before January 25 of the year following the reporting one.

Form MP (micro) - nature

Sample report filling

The detailed Instructions of Rosstat on filling out the MP (micro) form were approved by Order No. 723 dated 11/07/2017.

The report is filled out according to the basic data of the micro-enterprise and consists of a title page and five sections. The title page contains information about the organization. The sections of the report provide information about:

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

The form is provided by all organizations that were included in the sample observation, including those that did not operate or were declared bankrupt, if there is no decision in relation to them arbitration court about liquidation.

Non-operating micro-enterprises submit reports with zero values cost indicators.

AT territorial bodies statistics, the PM form (quarterly) must be submitted at the end of the quarter - before the 29th day of the month following the corresponding quarter, by those legal entities that:

• are classified as small enterprises;
• were included in the Rosstat sample.

Small businesses are firms that:

• employs from 15 to 100 people (subclause “a”, clause 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 of 04.04.2016 No. 265).

Rosstat collects data on small businesses as part of quarterly sample observations - forming representative samples of enterprises (clause 3, article 5 of Law No. 209-FZ). The lists of firms included in the sample are usually published on the websites of the department's territorial offices.

However, the information on this site is not always correct. More about this - in the material “Attention: the Rosstat service with a list of reporting forms can be misleading!” .

In 2019, to submit the PM form to statistics, a form approved by the order of Rosstat dated July 27, 2018 No. 461 is used. The document must be drawn up in accordance with the general instructions for filling out, approved by the same order. 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 (order of Rosstat dated 07/22/2019 No. 419).

Whether to hand over to Rosstat zero reporting, find out .

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

The considered form 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 salary of employees. The reporting entity shall indicate in the form:

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

In sec. 3 forms reflect the main economic indicators of the company for the period (excluding VAT, excises 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 the purchase of products for resale;
• investment in new and imported fixed assets;
• internal spending on research and technological development;
• the value of resold properties and the cost 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 officer who has the authority to submit data to Rosstat. A person can be vested with the appropriate authority by a separate order of the company's management. The contact details of the responsible person are indicated next to the signature.

Read the article about what props are important for electronic statistical reporting. "Statistical body code for electronic reporting" .

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

On our dedicated portal you can download.

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

Other forms of state statistical reporting, applicable to micro-organizations, based on the types of economic activity 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 - 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:	banks; peasant (farm) farms; organizations subordinated (part of) to state bodies (organizations), as well as organizations whose shares (stakes in statutory funds) are state-owned and transferred to the management of state bodies (organizations)
Presentation type:	Reports are submitted in the form of an electronic document using

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

More about the application of the OKUD 0601013 form:

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

  Filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise" A new form of federal ... statistical observation N PM "Information on the main indicators of the activity of a small enterprise ...

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

  Instructions for filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise" by Rosstat ... statistical form N PM, according to which information is submitted on the main indicators of the activity of a small enterprise. This form is provided legal entities which are small businesses...

For the activities of enterprises" Statistical forms have been updated, according to which information is provided on the activities of enterprises in ... also on the activities of small enterprises and individual entrepreneurs The following statistical forms have been approved: 1) ... (gas) "Information on the operation of gas wells"; Appendix to form N 1 ... (m) "Basic information about the activities of the organization"; N PM "Information on the main indicators of the activity of a small enterprise"; 4) Quarterly ...

• On updating many reporting forms submitted to Rosstat

  Federal Statistical Monitoring of the Activities of Enterprises" The following forms have been approved: annual, effective from ... the report for 2018: N 1-enterprise "Basic information ..."; N MP (micro) "Information on the main indicators of micro-enterprise activity"; monthly - from the report... connected with nanotechnologies"; N PM "Information on the main indicators of the activity of a small enterprise"; quarterly - from the report ...

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

  Instructions for filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise" Rosstat ... updated the instructions for filling out the quarterly statistical form N PM ..., according to which information is submitted on the main indicators of the activity of a small enterprise, effective from the report. ..

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

  ...; On the approval of forms of federal statistical observation for the organization of federal statistical observation of the activities of enterprises ... "The following forms and instructions on ... have been approved: N PM "Information on the main indicators of the activity of a small enterprise"; N P-5 (m ) "Basic information about the activities of the organization ... N 2 to form N P-1" Information on the production of military ...

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

  Instructions for filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise." New... . N 33. Form N PM "Information on the main indicators of the activity of a small enterprise" is submitted by legal entities that are small enterprises in accordance with ... the Russian Federation. "Small enterprises on the simplified tax system are no exception. The form is not handed over to individual entrepreneurs ... and micro-enterprises. Form N PM includes information on the legal entity as a whole ...

• Updated statistical forms for reporting on the main indicators of firms and individual entrepreneurs

  Services, the main parameters of the activity. Rosstat has updated its toolkit for monitoring the activities of enterprises (order ... Rented before March 2; information on the main indicators of the activity of a small enterprise - form N PM (quarterly). Rented on the 29th ... after the reporting period by all small, except micro; basic information ... about the activities of the organization - form N P ...

• Updated instructions for filling out the statistical form on the main indicators of small enterprises

  On filling in the statistical form N PM "Information on the main indicators of the activity of a small enterprise." New guidelines apply... - March 2018. The form must be submitted by small businesses (legal entities), including those applying the simplified tax system ... do not submit. Form N PM includes information on the legal entity as a whole ... all branches and structural divisions small businesses, regardless of their location. ... activity at the place of its location, then the form is provided at the place of actual implementation of the activity...

• Updated instructions on the statistical form on the main indicators of small enterprises

  Instructions for filling out the statistical form N PM "Information on the main indicators of the activity of a small enterprise." Previous instructions taken... years. A report in this form is submitted by legal entities - small enterprises, except for micro-enterprises. By...

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

  ...) (monthly)) Basic information about the activities of the organization (Form N P-5 (m) (quarterly)) Information about the main indicators of the activity of a small enterprise (Form N PM (quarterly ...)) Survey of business activity of small mining enterprises , manufacturing industries...

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

  New statistical forms: basic information about the activities of the organization - form N 1-enterprise (annual); information about production ... (annual); information on the main performance indicators of a micro-enterprise - form N MP (micro) (annual); information on the main indicators of the activity of a small enterprise - form N PM (quarterly ...); as well as a number of specific industry forms. Lose...