Reporting to statistics authorities in Russia
Author: Olga Uzulnik, Payroll Accountant at Accountor Russia
All companies in Russia must provide certain data to the Federal State Statistics Service (Rosstat) which compile them in consolidated reports on Russian economy and social life.
What happens if reports are not submitted?
The following fines are imposed if statistical data is not submitted:
- A fine from RUB 20,000 up to RUB 70,000 is imposed on legal entities, and for repeated violation a fine from RUB 100,000 up to RUB 150,000;
- A fine from RUB 10,000 up to RUB 20,000 is imposed on company officers,and for repeated violation a fine from RUB 30,000 up to RUB 50,000.
The same fines apply in case of submission of inaccurate statistical data.
Fine amounts are different for micro-enterprises. If an enterprise is checked, but no report was submitted, then the fine for such enterprise will range from RUB 20,000 to RUB 70,000, and for its officers from RUB 10,000 to RUB 20,000. The exact amount is determined by the head or deputy head of Rosstat local office.
After the introduction of these substantial fines, accountants hurried to submit all forms, which required a lot of time and resources.
When should reporting be submitted to Rosstat?
Rosstat notifies companies when it is necessary to submit a particular report. Rosstat local offices are directly responsible for informing companies about the forms that need to be submitted and how to fill them out. Such notification is usually done by sending letters. If companies want to find out themselves which reports they need to submit to Rosstat, they can fill out a form at statreg.gks.ru specifying their INN, OKPO and OGRN. This can also be done over the phone by calling the relevant Rosstat local office.
Fig 1. Submission form on the website of Rosstat.
Rosstat updates data on a monthly basis, but since significant changes are rare, we recommend checking once a year whether it is necessary to submit reporting. This is different with newly registered companies as Rosstat can change the list of reports necessary for such companies.
If no data is available for reporting, a report with no data (zero report) should be submitted or Rosstat should be notified by letter in such case. Such letter should be sent on each reporting date.
When are checks done?
The regularity of checks depends on the type of statistical data required. Checks may be complete or selective. Complete checks are conducted every five years. If the last complete check was conducted in 2016 (checking reporting for 2015), then the next complete check will be conducted in 2021 (for 2020). Selective checks are conducted as follows:
- Monthly and/or quarterly for large, medium and small businesses depending on the report, headcount and turnover;
- Annually formicro-enterprises.
Enterprises engaged in various types of activity may be subject to checks. It is highly likely for enterprises engaged in rare, unusual activity to be subject to checks, or for companies with, for example, unusual staff headcount or total revenue.
Reporting is different depending on the types of business. Individual entrepreneurs, micro-enterprises, medium and small businesses, as well as large organizations need to provide their own reporting forms. There are also reports that need to be submitted by all the entities listed above.
Some reporting is dependent on the number of employees, total revenue, products manufactured.
Reporting for small enterprises, micro-enterprises and individual entrepreneurs
Small enterprises, as a rule, need to provide only one type of reporting depending on their organization form:
- Micro-enterprises are to provide information on main indicators of activity;
- Individual Entrepreneurs are to provide information on activity;
- Small enterprises are to provide information on main indicators of activity.
Reporting for large enterprises
There are many more types of statistical reporting for large enterprises.
All reporting forms are available on Rosstat website. The main forms relevant for most companies are:
- Information on activity of enterprises (1-Enterprise);
- Information on financial position (P-Z);
- Information on staff headcount, wages and movement (P-4);
- Information on part-time employment and staff movement (P-4 (NZ));
- Information on staff headcount and wages (1-T) for organizations not reporting monthly on P-4 Form;
- Information on further professional training of employees (1-Staff).
Highly specialized statistical reporting is in place for specific industries such as, for example, manufacturing industry, major construction, agriculture, trade and social services.
To avoid fines for failure to submit or late submission of reporting to statistics authorities, we recommend performing the following actions every year (every month in case of a new organization):
- Finding out which forms should be submitted and when by visiting Rosstat website or calling Rosstat;
- Completing and submitting reporting on paper or in electronic form.
If, while submitting reports, an error is found in reports previously submitted, such error should be officially notified to Rosstat relevant local office. To do so, it is necessary to draft a letter requesting to change previously submitted data and also specifying the reasons for such change (for example, identified error). In case of minor changes, it will not be necessary to re-submit a new form duly completed with the correct data as a description of these changes in the letter will suffice. In case of major changes, it will be necessary to re-submit a new form duly completed together with the letter.