Statistics on individual entrepreneurs. Statistics: reports

Apart from tax reporting Legislative acts provide for the obligation of an economic entity to also submit reports to statistics. Which forms to submit are determined by Rosstat independently, and brought to the attention of companies and entrepreneurs. Currently, there is a service where, by TIN, you can see the reporting to statistics in 2018, a list of forms and deadlines.

The rules of law establish the obligation to submit statistical reports to Rosstat. At the same time, which reports need to be submitted depends on the status of the business entity, the type of activity carried out, size, etc.

If the company does not carry out activities, then the obligation to submit reports does not disappear from it. It is still obliged to fill out forms and send them to the statistics. If she does not have indicators, then she must prepare a letter with explanations and submit it to Rosstat.

Reporting to statistics in 2018 is also provided for organizations classified as small businesses and enjoying a preferential tax regime. For these subjects, the list of forms that need to be sent to statistics has been significantly reduced.

Attention! To find out which reports you need to send to the statistical authorities, you need to go to the website of this authority (http://statreg.gks.ru/), enter your either TIN, or PSRN, or.

After that, 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 all of them must also 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 selective studies, as a result of which the 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

Separate liability is also provided for failure to submit or violation of the deadline for submission. financial statements to Rosstat:

1. the legal entity faces a fine of 3000.00 - 5000.00 rubles.
2. the director will pay for this violation 300.00 -500.00 rubles.
3. entrepreneurs can be held liable 100.00 - 300.00 rubles.

Hello! In this article, we will talk about what kind of reporting the IP provides to Rosstat.

Today you will learn:

1. to Rosstat;
2. What are the reporting deadlines?
3. Where and how to find out what reports need to be submitted.

Rosstat annually collects and analyzes data on the activities of companies in the Russian Federation. Therefore, entrepreneurs provide information about the results of their work. But this is not the responsibility of everyone, the final decision is made by Rosstat. Whether your company needs to do this and how reporting is done, we'll talk today.

Regulatory reporting

The issues of providing statistical reporting by individual entrepreneurs are regulated by Federal legislation and the Code of Administrative Offenses.

Does an individual entrepreneur need to submit reports to statistics

Individual entrepreneurs provide statistical reporting only in two cases:

• Once in 5 years, all small businesses, and hence individual entrepreneurs, must report;
• If Rosstat requests information from the entrepreneur.

Every year, only those who are representatives of large and medium-sized businesses (who employ more than 100 employees) submit reports to the statistics.

If you are on the Rosstat list, then the obligation to submit reports must be performed monthly, quarterly or every year. It depends on what the turnover of your company is.

How to find out if you need to submit a report

In fact, it is easy and simple: the statistical authorities of your region will send a request for the need to provide information. It is delivered by mail along with a report form. But usually there is also a call from the curator in order to make sure that the forms and the requirement have been received by you.

In addition, you can independently use the information retrieval system on Rosstat official website.

How are reports submitted?

An entrepreneur can submit reports:

• Personally;
• Using email;
• Registered mail: if you choose this option of sending, keep the inventory, which is stamped by the Russian Post, in order to confirm, if necessary, that the documents were sent on time.

What reporting does the IP submit to statistics

The following reporting forms are required:

• MP (micro) - nature "Information about the production of products." Annual. For rent until 25.01 of the year following the reporting year;
• MP (micro) "Information on the main performance indicators". Annual. For rent until 05.02 of the year following the reporting one;
• PM-prom "Information on the production of products". Applies to small businesses. Monthly. The due date is the 4th day of the month following the reporting one;
• 1-IP "Information on the activities of IP". All entrepreneurs whose field of activity is not related to agriculture. Annual. It is necessary to hand over before 02.03, which follows the reporting;
• 1-IP "Information on the activities of individual entrepreneurs in retail trade". Annual. You report if you provide services to the population or sell something at retail. Deadline: until 17.10 of each year;
• 1-IP (month) "Information on the production of IP products." Monthly. Deadline - 4 working days following the reporting month;
• 1-IP (services) "Information on the volume of paid services for the population." Annual. For rent until 02.03 of the year following the reporting year.

Also, statistical authorities are provided with an annual one even if the business is run by an LLC.

For a complete list of mandatory reporting, please contact the statistical authorities of your region.

The form contains the following sections:

• Sheet, which is the title;
• The first section, where you provide information about your company;
• The second section, which contains the characteristics of the activity;
• You will fill out the third section only if state support measures were provided. In it, you will need to clarify: do you know that the state provides support individual entrepreneurs, if you used it, indicate in what form it was provided: in financial, informational or other form.

As soon as you answer all the questions, sign, decipher your signature, indicate the date and contacts where you can be contacted if any questions arise.

How to fill out reports correctly

There are key requirements for filling out information, which it is strictly not recommended to violate:

1. Do not connect sheets of forms together with paper clips or a stapler;
2. Do not confuse the fields to fill in: enter all the information in the appropriate lines;
3. Write the numbers as required by the submitted sample;
4. If you make a mistake and find it yourself, correct it in the way indicated in the report form;
5. Do not use stroke, proofreaders;
6. Do not use paper to cover blots.

Reporting of an individual entrepreneur in which there are no employees

If you have not received a notification of submission of reports from Rosstat, we strongly recommend that you find out about this in your department. Then you will definitely avoid unnecessary fines!

More about timing

We have already mentioned the deadlines for reporting in today's conversation. Let us dwell on them in more detail, and also consider what threatens the entrepreneur with their violation.

So, when and what we rent:

Finished:

1. MP (micro) - in kind: until 25.01 of the year following the reporting year ( Download form);
2. MP (micro): until 05.02 of the year following the reporting year ( Download Form);
3. 1-IP "Information on the activities of the IP": until 02.03 of the year following the reporting year ( Download form);
4. 1-IP (services): until 02.03 of the year following the reporting year ( Download form);
5. 1-IP trade: until 17.10 of the year following the reporting year ( Download form form).

Period:

1. : before the 4th day of the month following the reporting month ( Download form);
2. : before the 4th day of the month following the reporting one ( Download form form).

If you are late even for a day, a fine will be formed immediately. If the last day of the deadline for submitting one of the reports is a weekend or non-working holiday, the deadline will be moved to the first business day.

Penalties

Penalties for non-submission of statistical reporting threaten rather big ones. Minimum size a fine - 10,000 rubles, maximum - 20,000, this is if you violated the deadlines for submitting a report for the first time. If the violation is repeated, or you violate it systematically, you will have to pay up to 50,000 rubles.

Conclusion

The rules and deadlines for reporting to Rosstat should be followed by all entrepreneurs. In addition, now there are plenty of opportunities to prevent violations of the deadlines, since the statistical authorities send all the documents themselves, and also include instructions for their correct execution.

Avoid violations, this will avoid unnecessary waste of time and money.

Individual entrepreneurs (IEs) submit data on the results of their work to government agencies Russian Federation. Form No. 1-IP serves as a report to the federal bodies of state statistics. Based on the indicators entered, Rosstat specialists draw conclusions about the conduct or absence of activities, the volume of production, the demand for work results, and labor resources.

What is Form 1-IP for?

Form No. 1-IP - form annual reporting before Rosstat, designed to collect information about individual entrepreneurs and study the revenue and labor resources they received.

Instructions for filling out the 1-IP form can be obtained on the website of Rosstat or from employees of the statistical department of your city

Who collects information

According to the law of November 29, 2007 No. 282-FZ, in our country, federal authorities monitor the economy, ecology, demography and other social processes, including the activities of individual entrepreneurs. This is done by the Federal State Statistics Service (Rosstat), subordinated to the Ministry economic development. The information contained in Form No. 1-IP is intended just for her.

Based on the data of this form, they collect information about individual entrepreneurs, draw conclusions about their activities. Information is submitted through subdivisions of the territorial bodies of Rosstat.

Rosstat analyzes the activities of individual entrepreneurs in order to give recommendations to the Ministry of Finance of the Russian Federation on improving the business climate in the country

Table: form content in 2019

Who reports and when

Form No. 1-IP is an annual statistical report of all individual entrepreneurs, with the exception of those engaged in retail trade (except for trade in motor vehicles and motorcycles).

The obligation to submit Form 1-IP to statistics arises for entrepreneurs after receiving a written notification from Rosstat. On their own initiative, this information is not disclosed.

Such notification from Rosstat contains the following information:

• name of the division of Rosstat;
• delivery address;
• submission deadlines;
• observation period.

Notification is provided in a variety of ways, including:

• a letter delivered by the Russian Post;
• e-mail message;
• by courier under signature.

This procedure is established by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Primary statistical data are provided by respondents according to the approved forms of federal statistical observation in accordance with the instructions for filling them out at the addresses, on time and with the frequency indicated on the forms of these forms.

The subjects of official statistical accounting inform respondents free of charge (including in writing) about the conduct of federal statistical observation in relation to them on specific forms of federal statistical observation that are mandatory for submission.

Government of the Russian FederationParagraph 4 of the Decree of 18.08.2008 No. 620

How to make sure reporting is mandatory

Consider two ways to establish the need to submit the 1-IP form:

1. When they find information on the websites of the territorial divisions of Rosstat (TOGS).
2. When they contact the Rosstat division specified in the notification.

On the official site

On the website of the territorial division of Rosstat, you can find information about the need to submit statistical reports using the following algorithm:

1. To get started, follow the link to official page Rosstat.
2. Next, in the search or on the map, select the desired region (region of IP registration).

   To select the desired region, you can use the map or search at the bottom of the page

3. After these actions, under the "Search" section, the contact details of the Rosstat administration website for the selected region are opened.

   As a result of the search, contact details of the desired territorial administration become available to you

4. We go to the desired site using the link received and move in the following way:
   
5. Next, simply select "List of individual entrepreneurs in [region] included in the sample statistical observation in the form No. 1-IP (annual) based on the results for ... year." This list contains all entrepreneurs (their TIN and OKPO are indicated) that are required to submit a report. To download the list, you just need to click on it with the mouse.

In the division of Rosstat

To set the address, phone, e-mail of the statistics department to which you need to submit the form, they usually turn to the Rosstat website:

Statistics departments are usually contacted to find out about the need to fill out the form before the list is published on the site.

The order and sample of filling out the form

Form 1-IP consists of two parts. The first contains general information for fillers, positions for entering personal (personal) data of the individual entrepreneur, as well as the statistical code of the individual entrepreneur - according to OKPO and the tax number of the individual entrepreneur - TIN. The second part is a questionnaire with questions.

You can download the current form in 2019 to fill out.

Photo gallery: Form No. 1-IP

The annual form 1-IP is submitted to Rosstat at the official request of the latter. In the second part of the 1-IP form, the entrepreneur must indicate whether he carried out activities, what kind and what amount of revenue he had
The number of business partners in reporting period also interested in statistics

Filling rules

Instructions for completing Form No. 1-IP are set out in Appendix No. 14 to Rosstat Order No. 541 dated August 21, 2017. You can read them in detail at the link.

Fill out the form manually or using a printer. Information is entered in the appropriate fields of the form. Corrections, additions, deletions are prohibited. You can fill out only on the form of the established sample. Forms are received free of charge in the divisions of Rosstat.

Completing the first part:

1. In the field "Postal address of an individual entrepreneur" indicate the true place of residence, even if it does not match the place of registration.
2. In the field "Individual entrepreneur" enter the last name, first name and patronymic of the individual entrepreneur and sign.
3. In the corresponding columns of the table, which ends the first part, enter the code for OKPO and TIN.

Filling out the second part:

1. When answering the first and second questions, you need to put the sign "x" in the corresponding cells.
2. In the second question, if the main activity (which brings the largest share of income) is carried out not at the place of registration, the subject in which it was carried out is entered in a special field.
3. When answering the third question, the amount of revenue from all types of receipts in thousands of rubles is put down on the line. Take into account payments actually received in the reporting year. If there was no revenue, put zero.

The determination of the amount of revenue depends on various factors.

Table: features of revenue calculation

When answering the fourth question, in the rectangles on the right, the lines enter the types of activities carried out and the goods produced, and next to them put down the shares of these products in the total revenue. Each activity and product produced corresponds to one rectangle. The sum of all specified shares must be 100%.

Answering the fifth question, information about the number of employees by groups is entered in the indicated places:

• in paragraph 5.1 - about partners;
• in paragraph 5.2 - about helping family members;
• in paragraph 5.3 - about employees.

Table: characteristics of worker groups

The form indicates the average number of persons who worked in the reporting year for each group. To calculate the average number for a group, add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide:

• by 12, if the reporting individual entrepreneur worked for a full year;
• for the number of months of work of the individual entrepreneur, if he worked for an incomplete year.

The results obtained are rounded to integers according to general mathematical rules.

At the bottom of the questionnaire, the person responsible for the accuracy of the information signs and indicates his contact details, entering them in the indicated place.

Sample Fill

It's no secret that 2018 is over. Fill out the 1-IP form from Petr Ivanovich Nektov (a fictitious person).

Conditions for filling out the form

Suppose that on December 28, 2018 Nektov P.I. received a letter from Rosstat with a form No. 1-IP for submission to statistics.

Petr Ivanovich received a notification about the submission of Form No. 1-IP

Entrepreneur Nektov P.I. assigned TIN: 4709ХХХХХХХХ; OKPO: XXXXXXXXXXXX. Ivan Petrovich carried out activities at the address: 187700, Leningrad region, the city of Lodeynoye Pole, Gagarina street, house 77, has a telephone number 8 (21364) 33251. In 2018, Petr Ivanovich made kitchen furniture according to individual orders residents of the area. Sales revenue received in 2018 amounted to 100,000 rubles.

Actions after receiving an email

Suppose that IP Nektov P.I. delivered a letter from Rosstat on the submission of form No. 1-IP for 2018 on February 20, 2019. To make sure it was necessary to submit a report, he opened the Rosstat website and performed the operations described in the subsection of the article “How to make sure that submission is mandatory”. Having browsed the Petrostat website on February 20, 2019, IP Nektov P.I. in the list of entrepreneurs of the Leningrad region who are required to submit a form, I found my TIN and OKPO. After that, I started filling out the form on my home computer. I copied the form from the legal system "ConsultantPlus", opening in it the order of Rosstat, indicated in the submitted sample.

First part of the form

In the first part of the form, Peter Ivanovich:

Second part of the form

The second part of the form is completed by the entrepreneur as follows:

1. When answering the first question, Ivan Petrovich put "X" in front of the word yes, he did not answer question 1.1.
2. Answering the second question, Ivan Petrovich put "X" in front of the word yes.
3. When answering the third question, he entered: 100 thousand rubles.

   SP response samples are filled in blue

4. Answering the fourth question, Ivan Petrovich entered "Production of kitchen furniture for individual orders" and indicated that the share was 100%.
5. In paragraphs 5.1, 5.2 and 5.3 I put dashes, because I worked alone.
6. Below, I once again entered my last name, first name, patronymic, signed, indicated the phone number and the date of filling.

   Information provided on behalf of the individual entrepreneur is entered in blue

Deadlines for submitting form 1-IP to statistics

The deadline for submitting form No. 1-IP (annual) for 2018 is indicated on the form in the first part - March 2. Therefore, the 2018 form should have been submitted no later than March 2, 2019. Similarly, the deadlines for the submission of reports for 2019 should be determined.

If you do not receive a notification, before the expiration of the submission period, you should contact the Rosstat website or the TOGS and check whether or not the individual entrepreneur is included in the list of those submitting the form.

Failure to provide or untimely provision of primary statistical data or administrative data by respondents or provision of unreliable primary statistical data or administrative data entails the responsibility of respondents under the legislation of the Russian Federation - the imposition of an administrative fine on officials in the amount of 10 to 20 thousand rubles; for legal entities - from 20 to 70 thousand rubles.

For violation of the deadlines for submitting form No. 1-IP, liability is provided

When submitted by mail, the due date is the date of the stamp on the envelope and the description of the attachment. Therefore, the completed form is usually sent by registered mail with acknowledgment of receipt. The date on the mail stamp on the copy of the sender's inventory confirms the fact of sending, and the receipt notice will notify the IP that the letter has been received by the addressee.

When submitting to the statistics department, they usually submit a form with a cover letter. On the second copy, which remains with the form submitter, the accepting employee makes a note of acceptance with the date.

Submit form No. 1-IP to statistics no later than the deadline for those who are included in the list of Rosstat. Other businessmen do not compile this report. The information provided on the forms is used for statistical monitoring of the activities of individual entrepreneurs.

The form of annual statistical reporting No. 1-IP "Information on the activities of an individual entrepreneur" was approved. About who needs to take it and in what time frame, we will tell in our consultation.

Who submits form No. 1-IP and in what time frame?

Form No. 1-IP is compiled based on the results of 2017 and must be submitted no later than March 2, 2018.

You can download the statistical reporting form No. 1-IP in Excel format.

Composition of Form No. 1-IP

Form No. 1-IP includes the following blocks:

Average population of persons who worked in the reporting year, for each category (partners, helping family members, employees) is determined as follows: the number of persons who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), should be added and divided by 12. If the individual entrepreneur worked for an incomplete year, then the amount received is divided by the number of months the entrepreneur has been working. The data received is rounded to the nearest whole number (for example, 1.5 and above should be rounded up to 2, and less than 1.5 should be rounded up to 1).

You can find out what reports are expected from an organization or individual entrepreneur in the statistics on the basis of the State Statistics Committee for OKPO, TIN and OGRNIP. OKPO, TIN and OGRNIP you can find out.

Small IP

Once every 5 years in the statistics of small and medium-sized entrepreneurs. Those. in general, all IP.

An individual entrepreneur (Organizations below) must do this according to this form: Form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (EP-IP) (pdf, 453 kb)

Form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (WORD, 56 kb)

The shape is not complicated at all, so a sample is not needed.

OKPO - you should have received this code in the statistics. For some, you can find it on the Internet, on the Rosstat website. Not in EGRIP.

Small Organizations

Once every 5 years, small and medium-sized ones () should report to the statistics. Those. in general, all organizations that are not related to large ones.

This "wonderful" period falls on 2016. The next time it will be in 2021, for 2020.

Organizations (IP above) must do this according to this form: Form No. MP-sp "Information on the main indicators of the activity of a small enterprise for 2015" (pdf, 510 kb)

Instructions are attached to it: Instructions for filling out the form No. MP-sp (WORD, 92 kb)

OKPO - you should have received this code in the statistics. For some, you can find it on the Internet, on the Rosstat website. Not in the Unified State Register of Legal Entities.

medium and large

Only medium and large organizations are required to submit reports to statistics every year (or even once a month). Those. everyone who has more than 100 employees and/or revenue of more than 2 billion rubles per year.

Every month they must submit form No. P-3 (about financial condition). Every month, no later than the 28th day after the reporting period.

As well as form No. P-4 (on the number and salary of employees). Every month, no later than the 15th day after the reporting period.

In accordance with subparagraph 5.5 of the Regulations on Federal Service state statistics, approved by Decree of the Government of the Russian Federation of June 2, 2008 N 420, and in pursuance of the Federal Plan of Statistical Works, approved by order of the Government of the Russian Federation of May 6, 2008 N 671-r, I order:

1. Approve the attached forms of federal statistical observation with instructions for filling them out and put them into effect:

per annum from the report for 2015:

N 1-technology "Information on the development and use of advanced production technologies" (Appendix N 1);

N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas" (Appendix N 2);

N 2-science "Information on the implementation of scientific research and development" (Appendix N 3);

N 2-MS "Information on additional vocational education municipal employees" (Appendix No. 4);

N 1-T (working conditions) "Information on the state of working conditions and compensation at work with harmful and (or) dangerous working conditions" (Appendix N 5);

N 2-GS (GZ) "Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation" (Appendix N 6);

N 1-NK "Information on the work of postgraduate and doctoral studies" (Appendix N 7);

N 85-K "Information on the activities of the organization carrying out educational activities on educational programs preschool education, supervision and care of children" (Appendix No. 8);

N 3-F "Information on overdue debts on wages"(Appendix N 9);

monthly since January 2016 report:

N 1-PR "Information on the suspension (strike) and resumption of work labor collectives"(Appendix N 10);

quarterly from the report for January - March 2016:

N 2-science (short) "Information on the implementation of scientific research and development" (Appendix N 11);

N 1-T (GMS) "Information on the number and remuneration of employees government agencies and local governments by categories of personnel" (Appendix N 12);

periodic once a year for the report in 2016:

N 1-OL "Information about the children's health camp" (Appendix N 13);

periodic 1 time in 2 years from the report for October 2015:

N 57-T "Information on the wages of employees by profession and position" (Appendix N 14);

periodic 1 time in 2 years for odd years from the report for 2015:

N 2-MP innovation "Information on technological innovations of a small enterprise" (Appendix N 15).

2. Establish the provision of data according to the forms of federal statistical observation given in paragraph 1 of this order at the addresses and within the time limits established in the forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, to recognize as invalid:

Appendix N 3 "Form of federal statistical observation N 57-T" Information on the wages of employees by profession and position", approved by order of the Federal State Statistics Service of July 18, 2013 N 285;

Appendix N 16 "Form of federal statistical observation N 2-MP innovation" Information on technological innovations of a small enterprise", approved by order of Rosstat of August 29, 2013 N 349;

Appendix N 2 "Form of federal statistical observation N 1-T (working conditions) "Information on the state of working conditions and compensation for work in harmful and (or) dangerous working conditions", Appendix N 3 "Form of federal statistical observation N 2-GS ( GZ) "Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation", Appendix N 4 "Form of federal statistical observation N 2-MS "Information on additional professional education of municipal employees", Appendix N 5 "Form of federal statistical observation N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas", Appendix N 8 "Federal statistical observation form N 1-technology" Information on the development and use of advanced production technologies " , Appendix N 9 "Federal statistical observation form N 3-F "Information on overdue wage arrears", Appendix N 12 "Federal statistical observation form N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives", Appendix N 15 " Form of federal statistical observation N 1-T (GMS) "Information on the number and remuneration of employees of state bodies and local governments by personnel categories", approved by order of Rosstat dated September 24, 2014 N 580;

Appendix N 2 "Federal statistical observation form N 1-NK "Information on the work of postgraduate and doctoral studies", Appendix N 1 "Federal statistical observation form N 85-K "Information on the activities of an organization engaged in educational activities in educational programs of preschool education, supervision and child care", approved by the order of Rosstat dated November 6, 2014 N 640;

order of Rosstat dated May 16, 2011 N 239 "On approval of statistical tools for organizing federal statistical monitoring of the activities of children's health institutions (camps)";

order of Rosstat of October 15, 2014 N 612 "On the approval of statistical tools for organizing federal statistical monitoring of activities in the field of science."

4. Recognize as invalid Appendix N 9 "Federal Statistical Observation Form N 78-RIK" Information on the Number of Children Registered for Determination in Preschool Educational Organizations "approved by Rosstat Order N 349 dated August 29, 2013, from the report for 2015 year.

Other taxpayers (individual entrepreneurs and organizations - micro-enterprises), who have fewer than 16 employees and revenues of less than 120 million rubles per year, report only if they receive a written request from the statistical authorities. Rosstat makes such requests selectively, for about 1% of such payers.

Where to submit?

fines

From 3000 to 5000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation) to a responsible employee (for being late and / or inaccurate data). But the fine must be issued within 2 months. In practice, statistics rarely penalize.

Since 2016, fines have been raised - for officials from 10,000 to 20,000 rubles, and new fines have also been introduced for organizations - from 20,000 to 70,000 rubles (for a repeated violation, the maximum is 150,000 rubles).

Law

Only up to the 6th article

THE RUSSIAN FEDERATION

THE FEDERAL LAW

ON THE DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES

IN RUSSIAN FEDERATION

State Duma

Federation Council

Article 1. Subject of regulation of this federal law

This Federal Law regulates relations arising between legal entities, individuals, state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, infrastructure for supporting small businesses and medium-sized businesses, types and forms of such support.

Article 2. Normative legal regulation development of small and medium-sized businesses in the Russian Federation

The normative legal regulation of the development of small and medium-sized businesses in the Russian Federation is based on the Constitution of the Russian Federation and is carried out by this Federal Law, other federal laws adopted in accordance with them, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments.

Article 3. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

1) small and medium-sized businesses - business entities ( legal entities and individual entrepreneurs), classified in accordance with the conditions established by this Federal Law, to small enterprises, including micro-enterprises, and medium-sized enterprises;

2) - 4) have become invalid. - Federal Law of June 29, 2015 N 156-FZ;

5) support for small and medium-sized businesses (hereinafter also referred to as support) - the activities of state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments, organizations that form the infrastructure for supporting small and medium-sized businesses, carried out in order to develop small and medium-sized businesses in accordance with the state programs (subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation and municipal programs (subprograms) containing measures aimed at the development of small and medium-sized businesses (hereinafter - government programs(subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation, municipal programs (subprograms), as well as the activities of the Federal Corporation for the Development of Small and Medium Enterprises joint-stock company, carried out in accordance with this Federal Law, as a development institution in in the field of small and medium-sized businesses (hereinafter also referred to as the corporation for the development of small and medium-sized businesses).

(Clause 5 as amended by Federal Law No. 156-FZ of June 29, 2015)

1. Small and medium-sized businesses include those included in the unified State Register legal entities consumer cooperatives And commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals, entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1) for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations(associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed twenty-five percent (with the exception of the total share of participation that is part of the assets of joint-stock investment funds, the composition of property of closed-end mutual investment funds, the composition common property of investment partnerships), and the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not small and medium-sized businesses, should not exceed forty-nine percent each. The specified restriction on the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not subjects of small and medium-sized businesses, does not apply to business companies, economic partnerships, the activities of which are practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants), respectively, of such economic companies, economic partnerships - budgetary, autonomous scientific institutions or being budget institutions, autonomous institutions educational organizations higher education, for legal entities that have received the status of a project participant in accordance with Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center", for legal entities whose founders (participants) are legal entities included in the approved by the Government of the Russian Federation list of legal entities providing state support innovation activities in the forms established by the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria:

a) legal entities are open joint stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies in which these public joint-stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (stakes) constituting authorized capitals such business entities, or have the opportunity to appoint a sole executive body and (or) more than half of the composition of the collegial executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);

b) legal entities are state corporations established in accordance with Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations";

(Clause 1 as amended by Federal Law No. 238-FZ of July 23, 2013)

2) the average number of employees for the previous calendar year should not exceed the following limit values ​​for the average number of employees for each category of small and medium-sized businesses:

a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;

b) up to one hundred people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to fifteen people;

3) proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets ( residual value fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​established by the Government of the Russian Federation for each category of small and medium-sized businesses.

2. Has expired. - Federal Law of June 29, 2015 N 156-FZ.

4. The category of a small or medium-sized business entity changes only if the limit values ​​are higher or lower than the limit values ​​specified in clauses 2 and 3 of part 1 of this article within three consecutive calendar years.

(as amended by Federal Law No. 156-FZ of June 29, 2015)

5. Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or the balance sheet value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration do not exceed the limit values ​​established in clauses 2 and 3 of part 1 of this article.

6. The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working for civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate subdivisions specified micro-enterprise, small enterprise or medium-sized enterprise.

7. Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the Russian Federation.

8. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Article 5

1. Federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting complete statistical observations of the activities of small and medium-sized businesses and selective statistical observations of the activities of individual small and medium-sized businesses based on a representative (representative) sample.

2. Continuous statistical observations of the activities of small and medium-sized businesses are carried out once every five years.

3. Selective statistical observations are carried out through monthly and (or) quarterly surveys of the activities of small enterprises (with the exception of micro-enterprises) and medium-sized enterprises. Selective statistical observations are carried out through annual surveys of microenterprises. The procedure for conducting selective statistical observations is determined by the Government of the Russian Federation.

4. Federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation, bodies of local self-government are obliged to submit free of charge to the federal executive bodies exercising the functions of forming official statistical information in the established field of activity in accordance with the legislation of the Russian Federation, documented information in the forms established for the purpose of carrying out federal state statistical observations, and information received by federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments in connection with their control -supervisory and other administrative powers in relation to small and medium-sized businesses.

With the help, you can keep accounts on the OSNO (VAT and income tax), USN and UTII, generate payment orders, 4-FSS, RSV-1, submit any reports via the Internet, etc. (from 350 r / month). 30 days free (now for new 3 months free).