Statistical declaration is a statistical form submitted to customs in order to record the movement of cargo during mutual trade turnover between the Russian Federation and countries that are members of the Eurasian Economic Union (EAEU).
Reasons:
- Federal Law “On Customs Regulation in the Russian Federation” (Chapter 49 289-FZ);
- Procedure for maintaining customs statistics (Resolution of the Government of the Russian Federation of June 19, 2021 No. 891);
- Methodology for maintaining customs statistics (Decision of the Board of the Eurasian Economic Commission).
All organizations must submit reports to statistics
Statistical reporting is required to be submitted by:
- legal entities;
- government agencies;
- branches, representative offices of foreign companies operating in the Russian Federation;
- individual entrepreneurs.
Rosstat is obliged to inform respondents free of charge (including in writing) about the statistical observation carried out in relation to them using specific forms.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the company.
Statistical reporting can be presented:
- personally or through a representative;
- send by mail with a description of the attachment or transmit via telecommunications channels.
The reporting date is the day of sending the postal item with a description of the attachment, or the date of their sending via TKS, or the date of actual transfer to the statistics department.
Decree of the Government of the Russian Federation of August 18, 2008 No. 620 “On the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting”
Editor's note:
Small businesses must submit reports to statistics every five years. This rule is established by Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation.” The last time they reported for 2015 was in 2021. Next time we will need to report for 2021 in 2021.
The rest of the time, only those organizations that were included in a special sample report to statistics. Small and medium-sized enterprises in this case will have to submit reports monthly or quarterly. Micro-enterprises included in the sample report to statistics once a year. The procedure for conducting sample statistical observations is currently established by Decree of the Government of the Russian Federation of February 16, 2008 No. 79.
How to fill out the statistical form correctly
The rules for filling out the statistical form for recording the movement of goods are listed in Appendix No. 2 to Government Decree No. 1329 dated December 7, 2015:
- filling does not depend on the type of vehicle carrying out transportation;
- includes shipments or receipt of goods under the same conditions for the reporting month;
- filled out in Russian;
- through software on the FCS website.
Detailed instructions for filling out the columns are given on the FCS website.
Below is a sample of a completed statistical form.
How to find out which forms of statistical registration you need to submit
You can find out which statistical forms should be taken using a special service.
If a company doubts the relevance of information posted on the Internet, you can contact your branch directly for clarification. Officials are required to inform respondents in writing free of charge. If the data from the online service and the notification received from statistics differ, then when generating reports you should be guided by the latter. In addition, Rosstat clarified that the information presented on the department’s service is updated monthly. This means that checking the information once a month will be enough.
Letter of Rosstat dated January 22, 2018 No. 04-4-04-4/6-SMI
"On statistical reporting"
Editor's note:
Rosstat's online service, with which you can find out which forms of statistical reporting your company needs to submit, is located at: https://websbor.gks.ru/online/#!/gs/statistic-codes.But the problem is that if you don't check every day, you might miss some new forms. Therefore, “Clerk” has made a tool that will track all reporting responsibilities to Rosstat for your company using the TIN.
Who is required to submit a customs statistical form?
Persons representing Russia (hereinafter referred to as the applicant) concluding an agreement on behalf of or by agreement of a person who has entered into an agreement for the import of goods into the Russian Federation from the territory of the EAEU member countries or the transportation of cargo outside the Russian Federation to the territory of the EAEU member countries are required to fill out and submit a form to customs accounting for the movement of goods.
Today these countries are:
- Armenia;
- Belarus;
- Kazakhstan;
- Kyrgyzstan;
- Russia.
The declaration must be submitted by persons (representatives of the Russian Federation) who, during the period of acceptance (import of goods) or transportation of goods outside the Russian Federation (export of goods), had the right to use powers or the right to dispose of cargo, namely:
- if you have concluded a deal to import goods into Russia from the territory of the EAEU countries (export goods from Russia to the EAEU countries);
- if such a transaction is concluded on their behalf (on their instructions);
- if the transaction has not been concluded, but they have the right to own, use and (or) dispose of imported (exported) goods.
Form P-4 must be submitted to statistics for each branch
The city division of Rosstat issued a fine of 20 thousand rubles to the company for not submitting Form P-4 for the branch, which is located in the city.
This is a violation of Art. 8 of the Law of November 29, 2007 No. 282-FZ and paragraphs 3, 4 of the Decree of August 18, 2008 No. 620.
Moreover, the fine was minimal. Part 1 art. 13.19 of the Code of Administrative Offenses of the Russian Federation, under which he was discharged, provides for sanctions of up to 70 thousand rubles.
This form must be submitted for each branch.
True, if a structural unit (for example, operational offices of banks, communication shops, retail facilities, etc.) is located within the boundaries of one municipal district, urban district, one intracity territory of a federal city (at different postal addresses and at a short distance from each other) , then it can be reflected as one separate division (Rosstat letter dated September 28, 2017 No. 01-01-3/3169-DR).
In this case, the company had one additional office in the city.
The company argued that this office does not meet the criteria of a branch or representative office set out in Art. 55 of the Civil Code of the Russian Federation, due to which it does not have an obligation to provide statistical reporting.
The court recognized the argument as erroneous, since civil or other legislation of the Russian Federation does not apply to controversial legal relations in the field of official statistical accounting.
Ruling of the Supreme Court of the Russian Federation dated December 18, 2018 No. 304-AD18-22604
Editor's note:
Instructions for filling out separate forms provide for the provision of reporting both for each OP and for the head office. In this case, when filling out a company report, in the code part of the title page form, instead of the OKPO code, the 14-digit identification number of the head unit is entered, linked to the OKPO code of the legal entity and ending with 001. The head unit is the OP where the administration of the enterprise is located or whose location corresponds to the legal address. If the person’s organization does not have divisions, the OKPO code of the legal entity is entered in the code zone of the form. Thus, in addition to the list of forms of organization, it is necessary to check the list of forms of the head unit of the legal entity.
Statistical form for exporting goods to 1C: Accounting
Let's consider an example when in "1C: Accounting 3.0" we have entered the documents Sales of goods and services (for the "Import" option, the documents "Receipt of goods and services" are used).
The document Sales of goods and services contains a specific list of 1C items.
After filling in the “Direction of movement”
?
as EC , “Seller”
,
“Buyer”,
click
“Fill in by sales/receipts” .
As a result, we receive a completed report Statistical form for the movement of goods in 1C: Accounting 3.0 for the case of the EXPORT .
How to clarify statistical reporting: algorithm of actions
If a company has discovered an error in a previously submitted statistical report or has received a notification about this from Rosstat, then it is necessary to submit:
- correction forms;
- a written explanation of the reasons for making corrections.
You can do this:
- personally or through a representative;
- send by mail with a list of attachments;
- transmit via TKS.
The deadline for submission is 3 days from the moment the deficiency is discovered by respondents or regulatory authorities.
In this case, the territorial statistics department does not have the right to refuse to accept updated information. If the respondent submits a “clarification” within the prescribed period, he will not face sanctions. Failure to submit corrected statistical reports on time may result in a fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
Letter of Rosstat dated April 24, 2019 No. SE-04-4/55SMI “On clarification of reporting to Rosstat”
Failure to submit zero statistical reports faces a fine of 150 thousand rubles
Rosstat clarified the procedure for submitting statistical reporting in the absence of an observed event.
The agency recalled that a number of forms directly indicate that they are submitted only in the presence of a certain phenomenon, for example, in the period under review there were financial investments or the company owed wages to employees, etc. In this case, there is no need to submit zero reports and there will be no penalties. If the instructions for filling out the statistical accounting form do not contain such information, then providing blank reports is mandatory. Otherwise, sanctions will follow under Art. 13.19: fine for the organization from 20 to 70 thousand rubles, the director will pay from 10 to 20 thousand rubles. In the event of a relapse, liability will become stricter: the legal entity will have to transfer up to 150 thousand rubles to the treasury, and the director - up to 50 thousand rubles.
At the same time, officials allowed instead of zero forms to submit a letter to their departments about the absence of indicators.
Letter of Rosstat dated April 8 , 2019 No. SE-04-4/49-SMI
“On submitting zero reporting to Rosstat”
Editor's note:
At the same time, the department asks respondents not to replace “zeros” with letters. This is important in order to reduce the time required for checking statistical reporting and data processing (Rosstat letter dated May 17, 2018 No. 04-04-4/48-SMI). However, officials remind that both options for fulfilling the reporting obligation are legal. That is, if the company does submit a letter, it will not face any reporting.
To whom and when is the customs statistical form submitted?
The statistical form (sample) is filled out and submitted to the customs authorities of the Russian Federation. This form can also be completed on:
- temporarily imported and exported goods (in relations between the Russian Federation and members of the Customs Union) for a period of more than 1 year;
- goods, the period of temporary import (export) of which was extended and amounted to more than 1 year;
- goods exported through online trade to individuals;
- goods intended for the prevention and elimination of natural disasters and other emergency situations, including those intended for free distribution to persons affected by emergency situations,
- goods necessary for carrying out emergency rescue and other urgent work and the life of emergency rescue units (in relations with the Russian Federation - members of the Customs Union).
Filling out and submitting the statistical form is carried out by the resident of the Russian Federation who concluded the transaction. Also, statistical data can be submitted by a person who has the right to own, use and (or) dispose of goods. The statistical form is submitted no later than 10 working days following the reporting period (reporting period – 1 month). It can be submitted either for each individual delivery, or based on the results of deliveries in this period. One statistical form contains information about goods moved in the reporting month from one sender to one recipient under one contract (agreement), if any.
Late submission of statistical reporting even by one day will result in refusal to accept it.
The statistical forms indicate specific deadlines for their submission, as well as frequency.
In case of violation of these requirements, companies will be fined under Art. 13.19 Code of Administrative Offenses of the Russian Federation. Let us remind you that the fine for legal entities varies from 20 to 70 thousand rubles; in case of relapse, inspectors will collect 150 thousand rubles from the company to the treasury. Rosstat explains this rigidity by technical limitations that do not make it possible to include a late report in the development of official statistical information (Rosstat letter dated March 15, 2019 No. 04-04-4/40-SMI).
Letter of Rosstat dated March 19, 2019 No. 04-04-4/42-SMI
"On financial statements"
Responsibility for violations
Failure to submit or untimely submission of reports to customs statistics in foreign trade transactions entails liability under Article 19.7.13 of the Code of Administrative Offenses of the Russian Federation. For violation of deadlines for submitting a report and submitting a statistical report to the customs office of the Customs Union containing false information, fines are provided:
- for officials - from 10,000 to 15,000 (for repeated violations - from 20,000 to 30,000) rubles;
- for legal entities - from 20,000 to 50,000 (from 50,000 to 100,000) rubles.
Information indicated in the statistical form with violation of the rules for filling it out, arithmetic or logical errors is considered unreliable.
Legal documents
Article 19.7.13 of the Code of Administrative Offenses of the Russian Federation. Failure to submit or untimely submission of a statistical form for recording the movement of goods to the customs authority
